Ethical hunting Essay Example for Free

Ethical hunting Essay Charles Dickens once said, â€Å"There is a passion for hunting something deeply implanted in the human breast. † I agree with this quote. Hunting is very exciting and fun. However, many disagree with me. No one rides the fence though. You either think that hunting is good or that hunting is bad. What do you believe? Do you think hunting is positive or negative? I believe hunting is good because it helps feed those in need, it helps control the population of wild animals, and it helps farmers who may have animals on their land they want to get rid of. A lot of people look at hunting and think of all the gruesome things we are going to do to Bambi. They never stop to think about what the hunter is doing with the game. Hunters aren’t just killing animals for fun, they use the meat to either eat or donate it. Several hunters give their game to people in need. They donate their meat to homeless shelters or food banks for less fortunate people that might not be able to afford to put enough food on the table. That way the people in need will be able to have a little bit extra on their plate. Hunting also helps control the population of wild animals. You can only hunt during a certain period of time during the year so that the animals are able to reproduce and won’t become extinct. You are also limited to the amount of game you can get. That way it won’t become a chaotic free-for-all and protects the animals from being wiped out. However, if hunting wasn’t legal, the population of wild animals would skyrocket. This would cause a boost in the already high number of car crashes due to animals, such as deer standing in the middle of the road. According to State Farm, an estimated 1. 5 million vehicles collide with deer in the United States. This caused over $1. 1 billion in property damage. These crashes also caused several injuries and deaths. Hunters must also pay to get their hunting license. The money they spend for their licenses go back to the conservation of the environment. Finally, hunting also gets rid of unwanted pests. Several animals annoy farmers and other land owners by messing with the farmer’s crops. Animals will go through the fields and eat the crops that the farmers can go out of business because the crops aren’t plentiful or good enough. For this reason we need hunters because farmers wouldn’t be able to succeed and all of us would suffer because the less crops coming into the stores, the more money the stores are going to ask for the customers to pay for the product. So actually vegetarians depend on hunters. Most vegetarians buy their vegetables from local stores. Hunters get rid of the animals that would ruin the food vegetarians would buy. Many people think hunting is wrong simply because they don’t look at the benefits that come with hunting. Hunting has many benefits including feeding others, controlling wildlife population, and helping farmers get rid of unwanted pests. For most hunters, the reward isn’t killing animals, it’s knowing they helped people that may not be able to survive or succeed without them. That’s what boosts my passion to hunt.

Teacher’s Paychecks Should Reflect their Importance Essay -- Argumenta

Teacher’s Paychecks Should Reflect their Importance The public education system in the United States is a very important institution for our nation's youth. In most states, children are required by law to attend public school, unless they are home-schooled, until the age of sixteen. At the age of sixteen, students are entitled, though certainly not encouraged, to leave the public school system if they wish. Public school teachers are asked to account for and educate all of these students, and teachers are professionals who are constantly in demand. In fact, the demand is so great that in several cities semi-qualified professionals who lack the proper credentials are being asked to teach. One possible explanation for this phenomenon is the poor salaries which teachers are being paid. Both national and state governments ought to consider a pay increase for public school teachers in order to ensure the best education possible for the youth of the United States. Physicians and attorneys both work in careers that financially reward professionals for their many years of study at colleges and universities. Anyone who has been involved in any sort of litigation can attest to the outrageous fees charged by attorneys, and hospitals are also institutions that charge handsomely for their services. It is true that physicians and attorneys are asked to spend many years studying in school, but teachers are paid very poorly in comparison to these professions. Subsequently, teachers are also asked to study for four and often at least five years at colleges and universities. Public school teachers are also asked to take exams in order to certify them in their professions. These exams are similar to bar exams and medical boards. What is eve... ...in level of education. Furthermore, there are several professions that require less education than teaching but supply a more generous salary and benefits package. At the same time, teachers are often asked to pay for re-certification costs out of their own shallow pockets because their employment packages do not offer the funds for this constant training. Teachers have four months without students, and this time is often viewed as "vacation time" by the general public; however, public school teachers have stringent schedules that often require them to surrender their summers. Public school teachers are important professionals in our communities, and it is time for their paychecks to reflect their importance. Politicians on both the state and national levels ought to consider designing more appropriate salary and benefit packages for their public school teachers.

Realization

WHAT IS SELF REALIZATION SCIENCE OF SELF REALIZATION JOURNEY TO SELF REALIZATION MASTER OF SELF REALIZATION MORE SITEMAP WHAT IS SELF-REALIZATION? Self-Realization is a scientific process which reveals a new vision and understanding so that you have: Freedom from worries and fear Scientific solutions to inner and external conflicts Smoother relationships Inner peace Equanimity amid any circumstances Eternal happiness Experience of your true eternal Self Experience the depths of spirituality while fulfilling your worldly responsibilities Have you stopped to wonder what the goal of human life might be?While each day contains unique quests for happiness, any happiness we do attain remains with us only temporarily. Then, after each phase of happiness passes, have you noticed that only an underlying dissatisfaction remains inside? This dissatisfaction prompts the next quest for happiness which again is, by nature, temporary. And so the cycle continues.. Aware of this, you may question whe ther permanent happiness even exists; and if it did, how could it be attained? The answer is Yes, it does exist. Permanent happiness is, the goal of human life and is experienced continuously upon attaining Self-realization.But what exactly is Self-realization? It is to know and experience directly who You really are! By discovering the real eternal nature of â€Å"Who am I†, true permanent happiness is attained. When asked â€Å"Who are YOU†, most people will answer â€Å"I am William† But this name is only a title given to identify your body, just as store names such as Wal-mart and Tesco are given simply to specify the store's presence. In reality, â€Å"YOU† are the owner of your name and not the name itself. If this were not true, how could your name be changed countless times even while â€Å"YOU† remain the same inside?Before Self-realization, it is natural to identify with your name and with the countless temporary qualities that are believ ed to be â€Å"YOU†. But who YOU really are is beyond all of these temporary identifications, for â€Å"YOU† are eternal, and permanent happiness itself. Self-realization is to experience the nature of your very own Self, from that vantage point, to understand the non-self known as â€Å"William†. To attain Self Realization through Gnan Vidhi (free) from PujyaShri Deepakbhai Send Email To: [email  protected] in What is Self realization?Self realization foundation Center for Self realization Science of Self realization Process of Self realization Science of human nature Science of karma Journey to Self realization Before Self realization After Self realization Master of Self realization Pujya Niruma Pujya Deepakbhai Attain Self realization Path to Self realization Achieve Self realization Ultimate Self realization Self realization religion Self realization temple Self realization meditation Quick Links Articles Experiences TV Programs Spiritual Discourses Self Realization Videos Self Realization BooksSpiritual Glossary Our Sites dadabhagwan. org enlightenment. in dadabhagwan. in dadabhagwan. de www. dadabhagwan. es hindi. dadabhagwan. org Copyright  © 2008-2009 Dada Bhagwan Foundation To Top Self-Realization Home / Articles  · Awareness Software  · Chakras  · Yantras  · Free Yoga Software  · Yoga Portal The concept of self-realization has became very popular since the founding of Self-Realization Fellowship by Paramahansa Yogananda. But what does it really mean when we talk about self-realization? The Webster's Dictionary defines self-realizationism as: The ethical theory that the highest good for man consists in realizing or fulfilling himself usually on the assumption that he has certain inborn abilities constituting his real or ideal self. † Further, Webster's defines self-realization as: â€Å"The fulfillment by oneself of the possibilities of one's character or personality. † However, such Dictionary explanat ions are not really very enlightening for anyone on the spiritual path. This is not really surprising, since the scholarly interpretation of what constitutes the Self is not on the same level as the interpretations of our Philosophers.While dictionaries normally refer to the entire person, the individual, or to a person in his best normal physical and mental condition, Philosophers refer to the Self as pure Consciousness, pure Awareness, pure Beingness, Atman, or even God. Philosophers have mentioned the act of self-realization for centuries. Ramana Maharshi talked about it and Shankara before him. Most of us identify the Self with body and mind and therefore find it difficult to equate God with the Self. Simply equating God with the Self can sound like sacrilege or the product of a megalomaniac.But when the Self is explained as pure Awareness, which means without thought and without individual identification (ego) of any kind, then it is clear that megalomania and sacrilege is not really an option because that would require an ego. Understanding the Self as pure Awareness brings us closer to the understanding of self-realization. If the Self is pure Awareness, then all we have to do to realize the Self is to quiet our thinking. Where there is no thinking, there is no ego. Where there is no ego, there is the Self. After all, we do not really cease to exist when we cease to think.This condition of being aware of one's Self reveals one's own eternal Being. Since God is pure Awareness and our Self is pure Awareness, the two really compare as the water drop compares to the large body of water. Thus, while it is not correct to say the Self is God, it is correct to say that the Self has the same qualities as God and is in no way different. God and the Self can only be understood as omnipresent Awareness. Since the Self is already there at the center of our Being, Self-awareness is actually a more correct term than self-realization because realization implies a first Self that could realize another, second Self.However, there is only one Self and to realize the Self means to BE that Self. Only the ego can speak of realizing the Self but only the Self can be the Self. The trick lies in distinguishing the Real (the Self) from the unreal (the ego) and that is accomplished entirely by moving our attention away from the unreal and keeping it focused on the Real, the experience of I-AM. Because we all erroneously identify with the ego, or the combination of body and mind, all efforts to realize the Self are falsely felt as an attempt of self-destruction.For that reason, in his â€Å"Autobiography of a Yogi† Paramahansa Yogananda quoted both Shankara and Ramana Maharshi. Shankara: â€Å"Knowledge cannot spring up by any other means than the inquiry: Who am I? † For a complete guide to self-awareness, see our paperback Awareness – The Center of Being. Other formats: Software Edition (runs on Windows PC); Kindle eBook (available on Amazon). Previous: Proof for the Existence of GodNext: Saints and Mystics Home | Website Content Copyright  © 1997-2012 Zentrum Publishing Home Spiritual Art Gallery Buy a Print Spiritual Inspirations Spiritual WritingsYour comments New Stuff Spiritual Art Blog Tell Your Story Resources Privacy Policy [? ]Subscribe To This Site Self realisation, a major step to happiness Self realisation or getting to the point where we recognise who and what we are is one of our major steps to becoming a happier and more fulfilled person. What does self realisation mean? When we realise what life is about, why we are here, what role we play in life and our purpose in life we are getting close to being self realised. Life is really an educational system to help us become aware of our selves as Soul and the divine qualities we have.We are all Souls here in a physical body learning about ourselves. Firstly we learn how to survive physically. We get to a point where we can get enough food, water, air and space to live and keep our body alive. Once we reach our teenage years we usually have our physical needs taken care of and are aware of what our bodies are capable of. Emotions We also need to take care of our emotional selves and not get too unbalanced in any area. We get our temperament to a point where we are balanced in all our emotions. Our emotions can swing out of balance in a number of areas, such as: Optimism . . Disappointment Love . /. Hate Humility . /. Aggressiveness Courage . /. Fear Happiness . /. Sadness Our emotions are constantly balancing. If we get very happy we’ll have a period of being very sad. If we have a lot of emotional love for some people, we can have a lot of emotional hate for others. Our emotions can burn us if we get out of balance in any area. When we realise how our emotions can affect us and we learn to keep a balance so that we don’t go too far in any area, we begin to become aware of our emotions and are better able to contro l them. MemoriesOur memories can affect us in both a positive and a negative way. If we have memories of how we were treated with love, being given assistance or received a benefit, these can help bring a positive influence to our lives. They can help inspire us and motivate us to achieve something or be of service in some way. On the other hand if we have negative memories of being mistreated, hurt or degraded, these can have a negative impact on our lives. If we focus on these memories, we won’t be able to see the positive sides of life. These negative memories can keep us locked in a negative space for a long time.When we realise the impact of our memories on our lives and we take steps to control what our memory feeds us, we begin to have a more positive life. We have more control over our memories and we select what memories influence us and the decisions we make from day to day based on our memories. Mind Our mind is very often seen as what drives our lives. It seems to be the controller of our lives of how and why we do things. It gets its information from our physical world, our emotions, our memories and its own logical processes. The mind is an excellent tool for helping us survive.It can work out solutions to problems in a logical way, it can make judgments on situations based on our memories and emotions on similar events in the past. For some of us our mind is the controller of our lives. We believe that logic is what controls our world and once everything in our lives is logical we will have control over them. This can work well for some people for a period. However there are other non-logical elements and events which happen in life such as, unusual weather, natural disasters, coincidences, imagination, synchronicity and many other events which cannot be explained by logic.There are also things like new people coming into our lives which upset everything and for some ‘love at first’ sight can really turn their world upside do wn. When we get to the point where we realise our mind is a tool for our use and not the real us, we then begin to let other non logical influences come into our lives and give us direction. A lot of these influences come from our intuition or subconscious. Subconscious If we have been of the opinion that our world runs on logic, we are not going to allow much space for the illogical nudges and messages from our subconscious.Our subconscious often lets itself be known by ‘feelings’, nudges, urges and our intuition. Its messages can be subtle if we are not used to watching for them. We can turn up our awareness of the messages coming from our intuition. We can ask questions or request that we be shown these subtle messages in a clearer form so that we can understand them. Once we get used to receiving these intuitive messages we will begin to realise that they are coming from a higher source and that source is Soul. Soul Soul is the whole objective of our quest for self realisation.When we become aware of ourselves as Soul we have reached the first spiritual objective of our lives. We have realised ourselves. At this point we realise who and what we are. We get some idea of how our lives work and some realisation of what life is about. If just knowing about these various elements within ourselves was enough to achieve self realisation, then because we’ve read about them we should be self realised. Unfortunately it is not that easy. We have to experience each of these states, go through them, understand them and get them into a balanced state before we become self realised.In other words we have to realise each of the lower states individually before we get to total self realisation. It is a process of learning we have to go through. Core Questions Self realisation gives us the answers to a lot of the core questions we ask ourselves, our God, our angels or whatever higher power we refer to in times of anguish and despair. These questions incl ude: Who am I? Why am I here? What is life all about? What is the purpose of life? A lot of us go through life with these questions in the back of their mind but for some people, these questions are to the forefront of their lives.They spend their lives searching for the answers. Some travel to far off places like India and the Himalayas or retreat to nature or explore various spiritual paths. Some people use drugs and alcohol to find an answer to these haunting questions or to quell the burning in their hearts. Self realisation frees us If we can gain some realisation of who we are, how life works and its purpose we will become a little happier. Self realisation frees us from the illusion of having to do what â€Å"they† say or what â€Å"everyone else† is doing. We begin to see how we are individuals, each unique with our own understanding of life and the world.This comes from our experiences in life on all levels including our spiritual life. As we begin to reach se lf realisation, we become more individual and are prepared to step away from the crowd as we realise that what is put forward as good for the crowd, is not always good for us individually. We go it alone on some issues, steering away from what â€Å"everyone† says is â€Å"good† or â€Å"bad†. We see that the social order is good for society in general but its rules, opinions and expectations can damage us individually on a spiritual level.Society doesn’t offer any meaningful answers to our questions. It has the consciousness of the mob because society is made up of Souls ranging in consciousness from animals to saints. We are all looking for the happiness that comes from self realisation but depending on the consciousness of the individual they may use brute force or divine love to achieve it. How to reach Self Realisation? How do we reach self realisation? The good news is that we will reach it at some point in our journey as Soul. As we go through our lives we learn a little every time.We discover that hurting people and ourselves doesn’t bring happiness. We eventually discover that love is the key to bringing happiness into our world. Not just the romantic, emotional love but the selfless love which we give without expecting anything in return. What would love do? A way of achieving this state consciousness is by asking the question, What would love do in this situation? If we were that divine essence Love, what would It do? If we were in love with the person or people involved in the circumstances or the problem which faces us, what would we do?We may not like the answer we receive but the answer will likely solve the problem we are facing and bring a love to all involved. Using Love as the first reason to do anything is an excellent way of getting in touch with our true self, Soul. We as Soul are in a heaven of Love, where Love sustains and maintains us. If we begin to use this Divine Love in our lives in this physical world, we begin to use the same essence that Soul is using all the time. By using this Divine Love and letting It flow into our worlds we begin to pick up more of the wisdom coming from Soul.HU Song Music often brightens our lives when we hear an uplifting piece. There is a song we can sign which can uplift us to the higher, happier part of ourselves, Soul, whenever we sing it. This song is the HU Song. We may have come across it in the word Alleluia, which is a combination of Allah and HU. This HU Song is one of the sounds heard in Soul’s worlds or heavens. By singing it we are tuning into that same heaven and opening ourselves up to Its level. When we are on Its level we can gain insights and inspirations into our current situations.We can also partake in the peace and serenity of Soul and bring a little of it back to our current situation. In this way the HU song bring us wisdom and peace along with the realisation that we are more than our physical world, more than the si tuation we are in physically. Wisdom and guidance of Soul When we reach Self realisation we reconnect with Soul, the true happy part of ourselves. We now have access to the wisdom and guidance of Soul. We now are given insights into why some situations, people, problems, gifts and blessings are in our lives.While our problems and challenges will not disappear, we will have a better understanding of them. With that understanding they are easier to live with. Our attitude changes to a more positive outlook and we take another step upwards in our spiritual growth towards self realisation. Wishing you Soul’s love and self realisation. *Ed Parkinson You’ll find more insights into Self Realisation on the Spiritual Writings page. Share this page: What's This? Enjoy this page? Please pay it forward. Here's how†¦ You are not connected. Please login or register General DiscusssionUniversal LoungeQualities of self-realized peopleShareActions horus horus Posts: 196 Join date: 2011-01-01 Location: Australia Post n °1 Qualities of self-realized people horus on Sat Mar 19, 2011 3:47 am Self-realization is a concept that has become widely popular in the Western and that has great influence from some Eastern religions. For instance, for the Hindu or Bharat religion self-realization refers to a profound spiritual awakening where there is an awakening from an illusory self identify image (Ego), to the true, divine, perfect condition that the individual is. According to Maslow, self realized people share the following qualities: Truth: honest, reality, beauty, pure, clean and unadulterated completeness * Goodness: rightness, desirability, uprightness, benevolence, honesty * Beauty: rightness, form, aliveness, simplicity, richness, wholeness, perfection, completion, * Wholeness: unity, integration, tendency to oneness, interconnectedness, simplicity, organization, structure, order, not dissociated, synergy * Dichotomy-transcendence: acceptance, resolution, int egration, polarities, opposites, contradictions * Aliveness: process, not-deadness, spontaneity, self-regulation, full-functioning * Unique: idiosyncrasy, individuality, non comparability, novelty * Perfection: nothing superfluous, nothing lacking, everything in its right place, just-rightness, suitability, justice * Necessity: inevitability: it must be just that way, not changed in any slightest way * Completion: ending, justice, fulfillment * Justice: fairness, suitability, disinterestedness, non partiality, * Order: lawfulness, rightness, perfectly arranged Simplicity: nakedness, abstract, essential skeletal, bluntness * Richness: differentiation, complexity, intricacy, totality * Effortlessness: ease; lack of strain, striving, or difficulty * Playfulness: fun, joy, amusement * Self-sufficiency: autonomy, independence, self-determining. Happiness and self-realization The concept of self-realization states that it is the ultimate goal of a human being to attain permanent happiness and complete independence and freedom from all worldly bondage, and that true happiness is then the result of self-realization. http://en. wikipedia. org/wiki/Self-realization  « View previous topic  · View next topic  » Current date/time is Tue Nov 27, 2012 8:19 am Invision | Contact | Report an abuse

Internal Control in Accounting System - 1516 Words

1 TERMS OF REFERENCE | terms of reference: | |This report has been prepared to cover the assessment requirements of AAT Learning and Assessment Area ‘Internal Control and Accounting Systems.’ | |The objectives of this report are to: | |a)analyse accounting system and effectiveness of its internal control | |b) to identify the strengths and weaknesses of accounting system and to recommend necessary improvements or†¦show more content†¦All staff except accounts department are paid weekly in cash. Pay packets are available from the showroom manager. Sales staff are paid hourly rate +commission which is variable. Sonja calculates amount of hours from completed rota. Any overtime is calculated manually. Then Sonja use cheque book to drawn cash from the bank to pay salary. After pay packets are ready Sonia stores it in the office safe. And any member of the sales staff who is not busy can collect and distribute this. If Sonja away other people from accounts department do have aces to cash in safe 6.2 Payment Only owner of the business can sign the cheque. Company pays it is suppliers at the end of the month that their invoice is received. But most of suppliers are requesting payment within thirty days of invoice date. All suppliers are paid by cheque. 6.3 Customers Payment Some customers pay cash but mostly they take credit. Customer credit story is checked through the agency. Customers are offered monthly payment at 6 month free credit and 28.4% after. Finance company charge 8.7% to the company. If customer didn’t pay in right time ( 2 month due) so company pass information to debt collection agency which charge  £80 per case +30% of any money collected. 6.4 Cash and banking Banking is carried out on Monday and Thursday. Stefan is checking mail daily basis. He manually enters any cash or cheque received fromShow MoreRelatedAccounting Systems, Internal Controls, and Ethics28179 Words   |  113 Pages Accounting Information Systems ACCOUNTING SYSTEMS, INTERNAL CONTROLS, AND ETHICS Prepared for the course team by Vimlesh B. Narayan Unit 1 Contents Unit 1 Contents 2 Concept Map 3 Learning Outcomes 4 1.1 Introduction 5 1.2 Accounting System Design 6 System Objectives and Design Factors 6 Designing the System 8 1.3 Internal Control Systems 17 Objectives of Internal Control Systems 17 Structure of Internal Control Systems 18 Why You Should Consider theRead MoreCookridge Carpets- Aat Internal Control Accounting System Essay4131 Words   |  17 Pagescompany 5 - The Accounting System amp; Internal controls 6 – Evaluation of the Accounting Systems 7 – Strengths amp; Weakness in the Accounting System 8 – Recommendations for Improving the cash handling, Payroll amp; Accounting Systems 9 – Cost benefit analysis       10 -    Conclusion       11 -    Appendices      Ã‚   1) Terms of Reference 1.1 This project has been prepared to fulfill the criteria of Unit 10, managing systems and people in the accounting environment of LevelRead MoreThe Implementation Of Accounting Information Systems1037 Words   |  5 PagesWith the implementation of accounting information systems, accounting and corporate accounting management environment has undergone great changes, internal control mechanisms and instruments manual accounting system was not available for the network environment, the establishment of information systems and accounting internal control system adapted to become enterprises need to solve the problems. 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Hayale* Husam A. Abu Khadra†  Abstract The objective of this study is to evaluate the level of Control Systems effectiveness in Computerized Accounting Information Systems (CAIS) that is implemented in the Jordanian banking sector to preserve confidentiality, integrityRead MoreAccounting Systems Essay examples1635 Words   |  7 Pagesï » ¿Accounting information – Coursework Some academics believe that there is a direct relationship between accounting information systems and organisations. It is thought there is a two-way system whereby organisations shape their accounting information systems but are also shaped by them. This report will look at the highlighted relationship and in the context of the information literacy and management skills that are needed by an accountancy graduate in the 21st Century. The report will also coverRead More The Sarbanes Oxley Act: Internal Controls Which Help Business873 Words   |  4 PagesInternal Controls are to be an integral part of any organizations financial and business policies and procedures. Internal controls consists of all the measures taken by the organization for the purpose of; (1) protecting its resources against waste, fraud, and inefficiency; (2) ensuring accuracy and reliability in accounting and operating data; (3) securing compliance with the policies of the organization; and (4) evaluating the lev el of performance in all organizational units of the organizationRead MoreInternal Control Of A Business955 Words   |  4 Pagesstrong set of internal control. â€Å"Internal control is the organizational plan and all the related measures designed to . . . safeguard assets, encourage employees to follow company policies, promote operational efficiency and ensure accurate reliable accounting records† (Miller-Nobels, Mattison, Matsumura, 2016). When establishing internal control, it is important to remember the necessary components: control procedures, risk assessment, information system, monitoring of controls and environmentRead MoreThe Sarbanes Oxley Act : A Direct Effect On Corporate Governance955 Words   |  4 Pagesthe company’s the management accounting decisions and gain new responsibilities such as approving numerous audit and non-audit services, selecting and overseeing external auditors, and handling complaints regarding the management’s accounting practices (Blokhin, 2015). There has been increased attention to corporate governance resulted from the passage the Sarbanes-Oxley Act; therefore, this paper is going to address about three ways, management oversight, internal control, and ethical conduct, whichRead MoreThe Ethics Of Sarbanes Oxley Act1667 Words   |  7 Pagesassessment to internal control. For an accounting perspective, internal control is a system for internal and external auditors to measure performance and recommend the improvement of the control. It is definitely correct that both enforcement and the system are to address the risks of frauds. In the meantime, a new regulatory agency, the Public Company Accounting Oversight Board (PCAOB) was created to monitor the work of public accountants. Among SOX and the PCAOB, accounting information system (AIS)