  Human beings are considered as the most intelligent species on Earth. The
ability to think, to create, to innovate, are the key elements which make
humans superior over other existing species on Earth. Machines lack all those
elements, although machines are faster than human in aspects like computing,
equating etc. But humans are still more valuable than machines, due to all
those previously discussed elements. Various models have been developed in last
few years to create models that can think like human beings, but are not
completely successful. This paper presents a new theoretical system for
learning, memory management and decision making that can be used to develop
highly complex systems, and shows the potential to be used for development of
systems that can be used to provide the essential features to the machines to
act like human beings.
