The Genocide Of The Cambodian Genocide - 1564 Words

Don’t Smile, Don’t Laugh, Don’t Shed a Tear According to Merriam-Webster Dictionary, genocide is defined as â€Å" the deliberate killing of people who belong to a particular racial, political or cultural group.† When most people think of the word genocide, often the Holocaust comes to mind. What the world seems to fail to realize is that many genocides, just as tragic have and continue to occur. The Cambodian Genocide is an important event to understand and research because it is one of the lesser-known genocides and can be analyzed for future genocide prevention. Background Cambodia is a small country of Southeast Asia, less than half the size of the state of California (â€Å"World Without Genocide: Cambodian Genocide†). The Cambodian government in the mid 1970’s was unstable as Lon Nol, the Cambodian prime minister, and his forces were being stretched dealing with conflicts of Vietnamese communists, and a rising group of Cambodian communists called the Khmer Rouge Party. (Peace Pledge Union) As the government grew weaker and began to loose control, The Khmer Rouge Party overthrew the country. They began killing for their cause in 1975. The Khmer Rouge Party, under the rule of a man called Pol Pot, enforced a new way of life following values and rules similar to Maoist-Communism (â€Å"World Without Genocide: Cambodian Genocide†). The Khmer Party attempted, in simplistic terms, to nationally centralize the middle or farming class of Cambodia (â€Å"World Without Genocide: CambodianShow MoreRelatedThe Cambodian Genocide And The Armenian Genocide2391 Words   |  10 PagesThe Cambodian Genocide and the Armenian Genocide have similar methods of how the victims were killed. They similarly murdered their victims, starved their victims and targeted government officials. They were different in that the Armenians were deported but the Khmer Rouge targeted Cambodians based of their class and had re-education camps. The Cambodian Genocide happened between 1975 and 1979 in Cambodia where the Khmer Rouge, a guerrilla group, over threw the government and started a regime toRead MoreThe Armenian and Cambodian Genocides707 Words   |  3 PagesGenocide Paper The definition of genocide, according to the United Nations, was the attempt to destroy â€Å"a national, ethnic, racial, or religious group† by killing members, causing mental or bodily harm, harsh living conditions, prevention of births, and separating children from their families. There are four patterns of genocide, which do not always occur in every genocide since they’re not all the same. The four patterns include persecution, which is hostility and ill-treatment, especially towardRead MoreHistory Of The Cambodian Genocide1320 Words   |  6 PagesYEAR 10 ELECTIVE HISTORY: GENOCIDE PART A The Cambodian Genocide refers to Khmer Rouge Party Leader, Pol Pot’s, attempt to nationalize and centralize the peasant farming society of Cambodia, in accordance with the principles of Maoism, Stalinism, and the Chinese Communist agricultural model. All those who refused to conform, along with any traditional aspects of Cambodian society, were eliminated. The genocide rampaged from 1975 to 1979, claiming the lives of 25% of the country’s population throughRead MoreCambodian Genocide Essay1327 Words   |  6 PagesCambodian Genocide Dead bodies everywhere you turn. The smell of gunpowder, filth, and death choke your lungs. You wonder everyday whether it will be your last. All your body feels is pain; all your heart feels is emptiness. One might think this is how life was for Jews during the Jewish Holocaust. In reality, this is how life was for many Cambodians during the reign of Pol Pot between 1975 and 1979. This event, known to many as the Cambodian genocide, left a profound mark on the world around usRead MoreThe Cambodian Genocide Essay971 Words   |  4 PagesThe Cambodian Genocide took place from 1975 to 1979 in the Southeastern Asian country of Cambodia. The genocide was a brutal massacre that killed 1.4 to 2.2 million people, about 21% of Cambodia’s population. This essay, will discuss the history of the Cambodian genocide, specifically, what happened, the victims and the perpetrators and the world’s response to the genocide. The Cambodian Genocide has the historical context of the Vietnam War and the country’s own civil war. During the Vietnam WarRead MoreTwo Similar but Different Genocides: The Holocaust and Cambodian Genocide1092 Words   |  5 Pagesbeings. The Holocaust and Cambodian genocide were two of the most horrific genocides in the history of civilization. The Holocaust and Cambodian genocide has not only similarities but also differences. How they treated their victims, USA involvement, and that they both killed millions of people are some things they share. Differences they include are the people they targeted, how the two leaders took office and lastly where these to genocides took place. Of these two genocides, the Holocaust is moreRead MoreThe Cambodian Genocide And The Khmer Rouge1951 Words   |  8 Pages The Cambodian genocide happened between 1975 and 1979 in the country of Cambodia. Almost 2 million Cambodians, Chinese, Vietnamese, Buddhist, Cham, intellectuals, anyone with above a 7th grade education, and western influenced-people were systematically killed during the genocide. Pol Pot and the Khmer Rouge started the genocide on April 17th, 1975 when they evacuated the city of Phnom Penh along with other major cities and forced people into the countryside where their work camps were. Even thoughRead MoreThe Khmer Rouge And The Cambodian Genocide1155 Words   |  5 PagesSisowath Doung Chanto was born in Phnom Penh, Cambodia, and lost his life to the Cambodian Genocide, an unfortunate event that caused the death of around one and a half million people (Leslie 6). In Cambodia, a population of around seven million dropped down to around five million from the genocide as well as the accompanying famine, rebellion, and war. In 1975-1979, an infamous communist regime, called the Khmer Rouge, headed by Pol Pot, brutally killed twenty five percent of Cambodia’s originalRead MoreRwanda and Cambodian Genocide Essay2251 Words   |  10 Pagesout of control. It’s amazing how ignorant and stubborn the human race can be. This is exactly the response of many nations when it comes to genocide. Genocide is the systematic killing of all the people from a national, ethnic, or religious group. Two of the most recent genocides in history are the genocide of Rwanda and the genocide of Cambodia. The genocide of Cambodia started on the year of 1975 and ended on 1979. This is considered the Khmer Pogue period, where Pol Pot ,  Nuon Chea,  Ieng SaryRead MoreEssay about The Holocaust and the Cambodian Genocide 1201 Words   |  5 Pagesdefinition of genocide is killing a large group of people of a certain origin. The Holocaust was in Germany and started in 1933. Adolf Hitler and the Nazis were in charge of the Holocaust. The Cambodian Genocide took place in Cambodia. Cambodia is in Southeast Asia (â€Å"Cambodian†). Pol Pot was the leader of Khmer Rouge and the group was in charge of the Cambodian Genocide (â€Å"Cambodian†). The Cambodian Genocide started in 1975 and ended in 1978 because Khmer Rouge was ended by Vietnam (â€Å"Cambodian†). The Holocaust

Influence of the Superpowers in the Middle East Conflict...

To what extent was the Middle East conflict between 1948 and 1978 fuelled by the interests and concerns of the superpowers in the region? During 1948 and 1978 there was massive conflict in the Middle East between Arab Muslim countries and Jewish Israel. The conflict itself was fuelled by nationalism and religious differences and other disputes such as the Palestinians refugee problem. During this time the superpowers got involved in the Middle East because of the cold war. However, the superpowers involvement was noticeable by their attempts to implement their respected influences in the Middle East to gain power with respect to their political and economical policies of the world and become â€Å"the ultimate superpower†. Thus the superpowers were involved and contributed to the conflict but in a very small way compared to nationalism and religious differences in the Middle East. During 1948 and 1978 there was massive conflict in the Middle East between Arab Muslim countries and Jewish Israel. This conflict was caused by nationalism and religious differences. Israel was declared a state on the 14 May 1948 this led to the Arab states attacking Israel in attempt to destroy Israel completely so that it would seize to exist as a state. The attack of the Arab states on Israel led to the war of 1948, which ended in 1949 with Israel being victorious. This war added even more fuel to the Middle East conflict as over a million Palestinians became refugees and were scattered over theShow MoreRelatedConflicts in the Middle East between 1949 and 19731987 Words   |  8 Pagesthe conflict in the middle east between 1948-1973 was not purely fuelled by the interest and concerns of the superpowers but rather of a series of conflictual incidents, aswell as the main wars that took place from the years from 1948-1967 such as the: 1948 War, The Six Day War of 1967 and the Yom Kippur war of 1973. But although the conflict was not fuelled by the superpowers, the influence of the superpowers and the reach of the superpowers into the Middle East was evident in the years both priorRead MoreTo What Extent Was the Middle East Conflict between 1948 and 1978 Fuelled by the Interests and Concerns of the Superpowers in the Region2093 Words   |  8 PagesDiscursive essay Topic: To what extent was the Middle East conflict between 1948 to 1978 fuelled by the interests and concerns of the superpowers in the region? From 1948 to 1978, in the Middle East, the two superpowers at the time the USA and the USSR were trying to exert their spheres of influence in the Middle East. Each superpower supported different sides to the conflict with the USA and the West supporting Israel and any other Arab country that saw the spread of communism as a threat andRead MoreConflict in the Middle East between 1948 and 19782760 Words   |  11 PagesBetween 1948 and 1978 conflict erupted between the Israel and numerous Arab states such as Egypt, Syria, and Jordan. The conflict of the Middle East began shortly after Israel was declared a nation by the United Nations after world war two. The Middle East is an area of great strategic importance. It contains vital trade routes such as that of the Suez Canal, and is rich in oil or â€Å"black gold†, one of the most important resources of the world, and vital for a country to operate. The two super powersRead More Egyptain Foreign Policy In Regards To Israel The United States.3624 Words   |  15 Pages nbsp;nbsp;nbsp;nbsp;nbsp;The History of the conflict in the Middle East is long and well documented. To both, and to many biased observers the history of the Egyptian/Israeli conflict is very one sided, with one government, or one people causing the continued wars between the two neighboring states. But, as any social scientist of any reputation will state, all international conflicts have more than one side, and usually are the result of events surrounding, and extending over the parties involvedRead MoreArab-Israeli Conflict Essay1762 Words   |  8 Pages Arab-Israeli Conflict During the First World War (1914-1918), Britain met with problems concerning promises made, yet not being kept. Britain, knowing that it needed all the help it could get against the German allies, promised land to people who desperately wanted it. However, as it was revealed Britain had no intention of honouring their word. The first promise to be made was to the Arabs, in a desperate attempt to overpower one of the countries the British wereRead MoreHow Significant Was the Presence of Foreign Powers as an Influence on the Nature and Growth of Arab Nationalism in the Years 1900-2001?2133 Words   |  9 PagesHow significant was the presence of foreign powers as an influence on the nature and growth of Arab nationalism in the years 1900-2001? During the years 1900-2001 a number of significant interventions occurred which affected the growth and nature of Arab nationalism. Several key pressures considerably influenced a change in the nature of nationalism; including, economic levers, agreements and military presenses in the Middle East. Arab nationalism arose out of the fear of the possibility and laterRead MoreCamp David - Case Study6041 Words   |  25 Pagesmade agreement possible. The first half of the study will trace the strategies of the players throughout the negotiations, and the second half will analyze how the outcomes were reached. I. BACKGROUND At its heart, the Arab-Israeli conflict is a struggle between Zionist and Arab nationalism. Since the late 19th Century, these forces have fought over two major issues: control over Palestine and the existence of a Jewish state within the Muslim Arab world. The Jewish call for a homeland to protectRead MoreChina Research Paper6220 Words   |  25 Pagesintroduced in 1978 and initially applied to first-born children from 1979. The policy is enforced at the local level through  fines  that are imposed based on the  income  of the family and other factors. China had three major eras in their history Ancient China, Imperial China, and Modern China. First, there was Ancient China during this age came the Xia Dynasty (2100-1600 BC), next was the Shang Dynasty, The written history of china can be found as early as the Shang Dynasty which was between 1700-1046BCRead More Relations Between Turkey and America Essay5063 Words   |  21 Pages Relations Between Turkey and America INTRODUCTION The purpose of this paper is to look for the relations between Turkey and America from the cold war to current issues I will study on the situations that are developed between America and Turkey starts from the end of the cold war such as â€Å"Truman doctrine†, â€Å"missile crisis† and â€Å"gulf war†.   Ã‚  Ã‚  Ã‚  Ã‚  The policies of United States and the reactions of Turkey’s against that policies will take part in this paper. COLD WAR The Soviet Union andRead MoreForeign Policy of Pakistan from 1947 to 201210146 Words   |  41 Pagesmajor objectives i.e. to ensure security through military capability and economic development. In this respect, it is argued that the elements of Pakistan’s security policy bear the imprint of the British colonial legacy. It also has had a profound influence on the Pakistan policy with its neighbour states in post independence era. Hence, the principal objectives of Pakistan’s foreign policy are security and development. Pakistani elites’ approach to security, especially in the context of Afghanistan

Many of today’s drivers have dangerous habits Free Essays

Observing driver’s behavior nowadays, one can conclude that undoubtedly many are said to be poor when it comes to driving skills. Now there is more than anecdotal evidence that American drivers are woefully in need of refresher courses in basic driving skills. The results of the second annual GMAC Insurance National Drivers Test suggest that licensed Americans â€Å"lack basic driving knowledge and exhibit alarming behaviors on the road. We will write a custom essay sample on Many of today’s drivers have dangerous habits or any similar topic only for you Order Now † The study revealed that one in 11 drivers out of nearly 18 million people would fail a state drivers test if one were administered to them today. Furthermore, the study shows drivers deliberately disregard pedestrians and treat driving as the new â€Å"down time,† where they catch up on the day’s activities, diverting their attention from the road. (Ripley, 2007) New finding had come up but still indicates that drivers still do not have adequate knowledge of basic rules of the road, and they exhibit bad habits behind the wheel. One of the most dangerous behavior for drivers is the concern for pedestrians. Roughly one out of three drivers usually do not stop for pedestrians even if they’re in a crosswalk or at a yellow light. Another things is that one out of five drivers do not know that a pedestrian has the right of way at a marked or unmarked crosswalk. Another concern that has a connection with the latest trends is that some drivers treat driving as a time to catch up on activities that they failed to do in their hectic day. Doing stuffs like cellphone chatting, texting, e-mailing friends, selecting songs on their iPods, putting on make up, changing clothes and reading. These activities are considered to be distracting and of course dangerous. Most drivers also drive through yellow lights. Drivers also drive at least 10mph over the speed limit they are always in a hurry and cannot be bothered to slow down. The most common driver’s dangerous habits are: use of handheld cellular phones while driving, not respecting pedestrians in crosswalks, drivers do push through driving even though they are drunk, driving under the influence of drugs, too fast driving when raining, not slowing down when passing through humps, not blowing horns when there are people crossing the street, too many unskilled drivers are on the road, drivers are not using hand signals, bike lanes are out of hand, drivers use to cut lines and the speed limits are too low. Its good to break the rule sometimes but one must remember that life should never be put at risk so we must remember to drive responsibly. Work Cited Ripley, Tom . â€Å"Study Says American Drivers Suck† December 4, 2007 Retrieved from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   ;http://www.drivingtoday.com/sweetridz/features/archive/amer_drivers_suck/index.html; How to cite Many of today’s drivers have dangerous habits, Essay examples

Policy in the Built Envoronment

Question: Discuss about the Policy in the Built Envoronment. Answer: Introduction The aim of the policy of UK government is to achieve the practicable level of sustainable development. Some of the recent reports have revealed that the National Planning Policy Framework sets out the planning policies for England along with the setting up of the practices that are predictable to apply to understanding the expected result (Adaikalam and Hessle, 2010). The National Planning Policy Framework is required to take into account for the overall preparation of local as well as neighborhood plans. Anderson (2012) has identified this as a material consideration in the planning decisions. It has been found that the Government has simplified the planning system, so that the local councils can enjoy the freedom to make some of the decisions in the in the best interests of their area. Recent reports on sustainable development have identified that in 2009, buildings accounted for more than 43% of all the UKs carbon emission and the government felt the necessity to reduce the carbon emission as it largely affects as well as damage the environment (Baker, 2012). In this regard, adaptation vs. mitigation is one of the important parts of the policy and this has been identified as one of the strong debates. In this particular work, the current policy of UK in building sustainable development has been mentioned along with the critical review. Outline of the Current Policy Framework As per the policy framework of UK, development means the overall growth and the policies are required to incorporate for the betterment of the living in a competitive world and the sustainable change in the environment means the overall change, not only in the built environment. It has been observed that the core of the National Planning Policy Framework is a assumption in great favor of the sustainable development and Smith (2014) has opined that it should be viewed as a golden thread running through both the plan making as well as decision-making. Mitigation and Adaptation are the two significant parts of the National Planning Policy Framework and Smith and Green (2010) have identified mitigation of the climate change to be more economic than adaptation. Therefore, it can be said that there exists a debate between the two factors, i.e. Mitigation and Adaptation. Chem (2012) has said that Adaptation in comparison to Mitigation is more practical as it has the potentiality to attack the raised problem tactfully. As per the viewpoint of Colligan (2012), mitigation is such an easy process in case of achieving the environment sustainability, that everyone can take part, as this is as simple as planting a tree. Colligan (2012) has found that climate change adaptation appears to occupy the centre of the climate conciliation. One of the prominent climate policy debates is related to adaptation vs. mitigation, as the climate change in UK is one of the prominent issues that come to the forefront. In the National Planning Policy Framework, there are some basic development models as Food brings satisfaction, Housing brings stability, health brings stability, and education brings opportunity (Drake, 2014). It is no doubt that global warming is one of the great concerns of the whole world and the policies adopted by UK Government are well aligned with the National Planning Plans. The National Policy has introduced some of the important aspects and those have been mentioned here. Figure 1: The Aspects of Sustainable Development of the Environment (Source: Hopkins, 2012) For the achievement of sustainable environment, government is required to focus at each of the steps as the collaboration of these help to gain the achievable result for saving the environment for further depletion. United Nation Climate Conference of 2015 is targeting to make some global change process that tends to protect the nation towards global devastation (Kuramochi et al. 2012). Reports published by UK Government say that the United Nation Climate Conference in December 2015 must adopt a legally binding treaty in regards to reduce the carbon emission by 80% by the end of 2050 and after achieving the goal; it would try to eliminate the green house gas emission in the century. Seroli (2009) has said that there is a debate that whether mitigation is feasible or not and in favor of the answer, it has been found that many people have argued that mitigating the global environment and the global warming will be easier than fighting with it later. On the contrary, it has been observe d that many experts have opined that world would not be able to reach the set target of keeping the warming or the temperature below 2 degrees. Therefore, it can be easily said that in the current policy framework, adaptation vs. mitigation is one of the prominent debate issues that tends to shed light on some of the serious aspects of building sustainable environment (Paudel and Hatch, 2012). Critical Review of the Current Policy Framework After discussing the present policy framework adopted by the government of UK, it is required to analyze the policy with special focus on mitigation vs. adaptation. It has been observed that there are certain claims in the literature on the diplomacy of climate about the adaptation turn in the last year of the negotiation. Rabczak (2012) has argued that, the conception of adaptation is often opposed to that of mitigation as the contrast is not without the reason. These two mentioned notions refer to largely different ways of in order to deal with the global warming. It has been found that Mitigation refers to the efforts that target to shorten the impacts of climate change by acting on the causes and thus tends to reduce the emission of the Green house gases (Scherer, 2012). On the other hand, Adaptation refers to the efforts in regards to prepare the living society to gradually cope up with the effects of climate changes. Therefore, it is clear enough to say that these two approache s are not mutually exclusive and thus often been opposed by the actors in the debate of climate change (Weston, 2009). Resolution 42/187 of the United Nations General Assembly has outlined sustainable development as meeting the requirements of the present situation without compromising the capability of the prospect generations for meeting their own needs. Zhang and Agarwal (2012) have identified three major dimensions of sustainable development that give rise to the requirements of the planning system to perform some of the major roles. Scherer (2012) has said that Economic Role, Social Role and Environmental Role are focused largely with special reference to the concept of Mitigation vs. Adaptation. Over the past few times, the climate scientists have severely argued on the effectiveness of the mitigation and adaptation as this is one of the significant parts of the climate discussion (Scherer, 2012). Paudel and Hatch (2012have defined that with only four decades to go and the UK is already losing the Climate Change Mitigation Battle, as the target of emission of the greenhouse gases set by the UK government demands a significant rate of reduction that has never been achieved by any of the nations before in this world. For the replacement of Kyoto Protocol, World nations meet took place in the year 2009 in Copenhagen, Denmark and it was determined over there that initially the government will try to reduce the emission by 34% at the end of 2020 and 80% by 2050 (Paudel and Hatch, 2012). In order to reduce this high emission rate, the introduction of mitigation and adaptation were obvious and the scientists kept on emphasizing on the relevance of these two different approaches. Therefore, debate was unavoidable regarding the effectiveness of the adoption of the approaches. In this special field, MAG is one of the prominent integration of Mitigation, Adaptation and Geo-engineering into one amalgamated as well as articulate policy that has successfully addressed both the national and the international concerns. Paudel and Hatch (2012) have described Mitigation as the continuing reduction of the Green House Gas emissions from various sectors of the society like production of energy, transportation, the built surroundings and some more. Hopkins (2012) has identified its significance largely as it will remain the centerpiece of any of the climate change policies. On the contrary, Colligan (2012) has described Adaptation as to ensure that the government adapts and tries the best to protect the critical assets of the society like power stations, transportation links, overheating or the sudden rise of the sea level and some more. In some of the specified tremendous cases, this would mean the premeditated rejection of the settlements along with the obtainable condition (Baker, 2012). Therefore, it is clear enough to say that the debate regarding the two advances are obvious enough and thus it required detailed study. The new high-level vision of Policy Framework After discussing the entire concept critically, it is clear enough to say that some of the points are compulsory to be focused as this is in the centre point of the debate. MAG is one of the effective approaches to the climate change policy as it has the potentiality to reach the set target. So, further research and modification of this approach is required to mitigate the flaws of the present day adopted policies (Rabczak, 2012). The entire adoption of this approach of the MAG policy can significantly increase the green sector of UK in order to reduce the carbon emission and to protect the nation largely. Therefore, the local communities and the governments need to address this part for the further improvement of the existing policies, so that the desired level can be achieved within the set target time. The development of the comprehensive MAG battle plan is required to focus to secure the future as well as to help the industry plan for the further skill requirements (Drake, 2014). It can be recommended that the government should work with proper collaboration with the engineering professionals as well as the business community for the further development of the comprehensive plan for the proper implementation of the geo-engineering and adaptation. The focus is required to give on the low carbon economy as well as for achieving the set target level of the sustainable development of the environment (Seroli, 2009). It can be said that this plan is required to be scaled over at least 100 years or waiting for the geo-engineering ingredient is eradicated. In this approach, the renewable energy sources are required to be focus largely in order to save the earth or the environment and further researches as well as modification of the existing approaches are encouraged (Drake, 2014). Mostly wind, solar and wave technology are required to use largely as the renewable source of energy. Further improvement of the river and sea defenses is needed to be largely improved in order to protect against the problem of gradual rise of the present sea level. These areas are required to be focused immediately to achieve the target goal. Conclusion After discussing several aspects of the current policy framework of UK, in this research work, further critical evaluation of the existing policy has been prepared. Considering various aspects, it has been observed that one of the main purposes of the company is to reduce the carbon level by 80% at the end of 2050 and thus the government has adopted various useful policies (Bhattacharya, 2012). Moreover, it has been observed that the government is largely concerned about the reduction of the carbon emission level and further improvements have been focusing with the help of scientists and the environmental analysts. It is no doubt to say that every small community, local government is required to give the freedom to take initiatives that can best feet the requirement of the particular area. Councils and the communities are needed to central all the systems to achieve that socially, environmentally as well as economically for achieving the sustainable development of the society, nation and in broader sense the entire world. Various departments of the society is required to take the equal part in the overall development, otherwise the policies adopted cannot contribute the expected results. References Adaikalam, F. and Hessle, S. (2010). Environmental change and sustainable social development. Anderson, M. (2012). Global Warming. New York: Britannica Educational Publishing in association with Rosen Educational Services. Baker, R. (2012). REMOVED: Membrane Solutions to Global Warming. Procedia Engineering, 44, p.5. Chem. V, (2012). Greenhouse Gas Emissions. ChemViews. Colligan, L. (2012). Global warming. New York: Marshall Cavendish Benchmark. Drake, F. (2010). Global Warming. Hoboken: Taylor and Francis. Drake, F. (2014). Global Warming. Hoboken: Taylor and Francis. Hopkins, C. (2012). Twenty Years of Education for Sustainable Development. Journal of Education for Sustainable Development, 6(1), pp.1-4. Kuramochi, T., Ramrez, A., Turkenburg, W. and Faaij, A. (2012). Effect of CO2 capture on the emissions of air pollutants from industrial processes. International Journal of Greenhouse Gas Control, 10, pp.310-328. Paudel, K. and Hatch, L. (2012). GLOBAL WARMING, IMPACT ON AGRICULTURE AND ADAPTATION STRATEGY. Natural Resource Modeling, 25(3), pp.456-481. Rabczak, S. (2012). Heat pump installation and greenhouse effect. Zeszyty naukowe Politechniki Rzeszowskiej Nr 283, z. 59. Scherer, L. (2012). Global warming. Detroit: Greenhaven Press. Seroli, G. (2009) Learning for the Future: Competences in Education for Sustainable Development. (2012). Journal of Education for Sustainable Development, 6(1), pp.165-165. Smith, H. (2014). Deep-sea warming slows down global warming. Science, 345(6199), pp.886-887. Smith. K and Green. J. (2010) Plants can play a role in avoiding dangerous global warming: Climate Institute. (2014). ECOS. Weston, D. (2009). The political economy of global warming. Weston, D. (2010). The political economy of global warming. Zhang, Z. and Agarwal, R. (2012). A simple integrated model of global warming and policymaking. International Journal of Global Warming, 4(2), p.134.

Sigmund Freud Theory free essay sample

This socialisation takes place through parents’ rewarding good behaviour and punishing bad behaviour. However, the parents are not always â€Å"in control† of their own feelings. Sometimes they allow their own feelings of frustration and disappointment show (based in their feelings of inadequacy formed because of perceived pressures from other parents). The parent rewards the child for behaviour that is â€Å"approved†. Displays of anger or even violence demonstrate the parent’s disappointment. The child enjoys the warm feeling of satisfaction. The child feels guilt and shame at â€Å"letting its parent down†.These feelings of shame and guilt become established in the psyche as the conscience. 2 Conscience Freud The Conscience at Work A person brought up in a strictly Christian family can experience powerful feelings of guilt if (or when! ) they begin to reject some of the values that they have been brought up to hold. Peter was brought up in a strongly Presbyterian family. We will write a custom essay sample on Sigmund Freud Theory or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When he was a child, he attended Church twice every Sunday.  § The minister’s sermons would be delivered in powerful tones – the theme would usually be the punishment in hell waiting for the unrighteous. He would be made to wear his uncomfortable â€Å"Sunday Best† – there would be no Television, or toys or games. The day was spent in silent contemplation, Bible study or discussion groups.  § Many topics were â€Å"taboo† – particularly sex. Alcohol was banned. The women in the Church dressed modestly, and expected their daughters to dress the same. When Peter leaves home, and begins to experience aspects of the World previously forbidden to him, he may feel a certain guilt. For example, Peter’s first experience of alcohol may not simply leave him with a powerful hangover.He may also feel guilt. This feeling of guilt may (or may not) affect his decision making in future encounters with the demon drink.  § These guilt feelings will be particularly powerful when linked to sexuality.  § In particular, homosexuality, masturbation and sex outside of the marriage bond would give rise to guilt feelings. The Christian Church appears to have behaved in such a way as to support Freud’s theory. St Augustine and St Paul are accused of establishing a climate of sexual repression through their teachings about sexuality:  §  §St Paul writes at length about the correct setting for a sexual relationship – in particular he argues that marriage can be used as a safety valve for the sex-drive. St Augustine provides a clearer example of the way that guilt can lead to a puritanical view of sex. St Augustine’s mother was a devout Christian. Augustine grew to resent her views, and as he grew he began to â€Å"experiment† with life. During his early years, he joined a sect (almost like joining a cult today). He travelled to Milan to study rhetoric, and took a lover (she later gave birth to a Son by him). However, he began to feel increasingly uncomfortable about his hedonistic lifestyle. He began to look for less physical answers to his feelings, and at a particularly low moment had a conversion experience. On his return to North Africa he was (forcibly) ordained Bishop of Hippo, and he began writing some of the most influential works in Christian literature. 3 Conscience Freud With reference to sexual intercourse, Augustine is quoted as saying â€Å"men should go to their task with reluctance†. Augustine also argued that the best relationship within a marriage was one of celibacy.His teachings affected Christian attitudes to sexuality.  § This has led to a repression of sexuality within Christianity – the Church appeared to consider sexuality to be innately sinful. Freud argues that this disapproval of sexuality has caused the repression of feelings of shame, leading to neurotic behaviour. The guilt felt by a person causes them to behave in a certain way. Does this mean that there is no place for God in Freud’s view of the Conscience? Freud’s argument is based on the idea that the Conscience is manufactured from experiences and conditioning.Aquinas and Butler argue for a more God-given conscience. There has not been a satisfactory attempt to explain how Freud’s version of the conscience can have God as its source – the best would appear to be that God provided the structure in which the conscience develops. Modern developments in Freud’s theory. Psychology now argues for a two-level conscience. The ego forms a more mature The super-ego forms an conscience. It seeks to achieve under-developed conscience. a form of self-identity based on This is based on the mass of value and worth. The ego tries experiences of shame and guilt. o develop a â€Å"world-view† for The super-ego causes the the person which informs his person to behave like a child – direction through life. seeking approval, or obeying rules without question. It is possible to reintroduce the role of God into the development of the conscience. The mature conscience seeks to establish self-identity based on ideas of value. Many philosophers have argued that the highest value is that of the greatest good (the Summum Bonum). Some even identify God with the highest good – it could therefore be argued that as the mature conscience is striving for the highest good. 4

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buy custom Food Allergy essay Introduction When someone has a food allergy, it is said that the persons immune system has reacted in an exaggerated manner to some kind of food that the person has ingested (Chafen et al, 2010). The bodys immune system makes a mistake and sees some foods as harmful then fights against them causing a reaction in the body. There are some common food allergies like peanuts, fish, eggs and shellfish. Some other chemicals that may be added to food like preservatives could also cause allergic reactions. Symptoms show up to about two hours after eating. Food allergies are mostly common in children who sometimes outgrow them. However, it is possible for someone to develop an allergy as an adult. Approaches There are various diet approaches that can be used to prevent the development of food allergies in children. One of the approaches is for mothers to only breastfeed their babies for the first 4 to 6 months of their lives before introducing other foods into their diet. There is some evidence that eczema can be prevented using a dietary approach, information on allergy prevention is not very extensive. One of the most common forms of hyperthyroidism is the graves disease (Lack, 2008). This happens when the thyroid overreacts. One of the approaches to preventing this from being triggered is removing all material that causes toxicity to the thyroid from the diet. One of the substances that can be removed is soy. It interferes with the functioning of the thyroid by causing it to swell which can result in goiter. Another approach to preventing hyperthyroidism is avoiding all foods of the genus Brassica. These plants include cabbages, Brussels sprouts and broccoli. However, these plants hav e an opposite effect on the thyroid causing hypothyroidism instead. Researchers believe that most of the foods that cause autoimmune diseases are those that are new to the market of human consumption. They are mostly grains beans and lentils which have been around only for the past 40,000 years. Meat, vegetables and milk have been around for centuries. Going for a diet that mostly consists of these products will help to eliminate the risk of autoimmune complications (Lack, 2008). In order to come up with approaches that will be effective, it is important to find out the causes of allergies. Some of the causes are diabetes, obesity and other chronic illnesses. These complications can turn the most common foods into those that people are alergic to. Allergies to substances like wheat, dairy products, corn, alcohol, sugar, tobacco and soy can be prevented by taking these foods in a controlled way. Products from wheat, soy and corn can only be digested by the human body only to some level. Sugar that is not from vegetable and fruits is said to be toxic if taken in excess. In addition, tobacco and alcohol are also harmful to human systems. The protein that is part of grains (Gluten) is an allergen. The human body does not have the enzymes required to digest gluten and when taken in great amounts, it may lead to weight gain (Lack, 2008). Controversies There are certain controversies in food allergies. While people are always used to substances causing independent allergies, a combination of foods can cause an allergy that would not be there if the foods were ingested separately (Moneret-Vautrin, 1987). Intolerance to foods manifests itself in various areas of the body. They could be gastrointestinal, respiratory, cutaneous and nervous like when someone gets a headache or suddenly gets tired. Doctors and physicians should not take what their patients tell them and act on it without investigating. Because people associate their reactions to certain foods, they assume that they are allergic to the foods. There could be other factors other than food that are responsible for the adverse reactions. For instance, the spices used could be causing the reaction or the additives that were included in the foods. Due to this, the same type of food can cause an allergic reaction at one time then not cause any at another time (Moneret-Vautrin, 1 987). The chemical makeup of foods changes from the time that it is gotten raw to the time when it is consumed. Supplements Supplements and medications can be used to help people deal with their allergic reactions to food. One of the medications commonly used is Gastrocrom which can be inhaled by individuals before the symptoms of allergy start to show. It mostly helps to relieve symptoms of hay fever and asthma and works by preventing the release of histamine and other chemical triggers of allergic reactions. It can also be taken orally in the case of food allergies. This prescription medication consists of sodium cromolyn. Despite this, Gastrocrom has been criticized to some level. Since it works by relieving symptoms but not actually tackling the cause of the allergy, patients using it feel worse after the effects of the medication have worn off. Antihisttamines also help in a similar way. When it comes to supplements, they work by tackling the cause of the allergic reaction. When someone has an allergic reaction, chemicals and histamines are released by mast cells after the cells are exposed to allergen antibodies. Vitamin C is one of the supplements that work by increasing the stability of the mast cells and as a result, they may not release the harmful materials. Another supplement that can be used is quercitin which when taken in great amounts of four to six grams daily. Also, Pantogenic acid can be used to help with allergies. Whenever people have allergic reactions, there are hormones that leap into action to help. Pantogenic acid works by giving adrenal glands a boost since they produce the hormones. During an allergic reaction, the pH of the body becomes acidic and in order to help neutralize it, Bicarbonate substances can be used. However, they should be used moderately so as not to harm stomach acid by neutralizing it. It works best when taken from twenty minutes after the meal (Divi, 1997). In the 1960s, immunotherapy methods were developed and they can help people deal with their allergies. The immune systems reaction is altered. One of the most commonly used is neutralization. After a patient has gone through provocation-neutralization, dilutions of food extracts that neutralize his allergic reactions are developed. The doctor then develops one dilution that has extracts that neutralize all of the allergies and they are made into a dose. The patient can be given the dose either through an injection which they administer themselves or orally, under the tongue. The doses turn off the persons reaction to allergens. Doses change and so the patient should keep going to the doctor for updates. Conclusion As at now, food allergies are responsible for up to 60 medical conditions (Divi et al, 1997). More people are now reacting to different types of food. However, people should not jump into conclusions about the types of allergies they may have but investigate further and seek medical advice where necessary. The approaches to preventing allergies are still developing and they should be taken seriously. For those who react adversely to foods and may have serious medical conditions, supplements could work for them. Food is an essential part of existence and people should strive to ensure that they are eating right and know the effects of everything they eat to their bodies. Buy custom Food Allergy essay

American government Essay Example | Topics and Well Written Essays - 500 words - 1

American government - Essay Example However, the powers vested upon each of these branches are accordingly limited by checks and balances imposed by each of the three. In this light and upon the analysis of the limitations of power, it can be said that the most powerful amongst the three branches is the legislature and the weakest is the judiciary. This argument can be proven by explaining the tasks of the three branches and by elaborating the checks and balances which limit the powers of each. The executive branch is tasked with the proper and due execution of laws. The highest degree of power rests upon the president, his secretaries and other directors of other offices such as the Central Intelligence Agency, the Environmental Protection Agency, the Peace Corps, and the U.S. Postal Service (Cengage). Checks and balances limit the amount of influence the administration Congressional intervention. The legislature has the power to override the presidential veto with two-thirds vote. Executive decisions are also depende nt on the approval of the Congress when it comes to treaties and appointments. To add to this, petitions for impeachment filed against officials from the executive branch are forwarded to the legislation for execution and trial (Cengage).

Open topic Essay Example | Topics and Well Written Essays - 1500 words

Open topic - Essay Example Opponents of marijuana use have offered diversified arguments to support the current laws that limit application of the drug. One of the arguments identifies the intoxicating effect of the drug and notes that legalizing it will have adverse effects on physical activities. Using the work environment as an example, the opponents explain that when people get stoned after using the drug, they are not able to concentrate on their work. Inefficiency at work and mistakes that can lead to accidents will therefore be on the rise with adverse effects on the economy at both macro and microeconomic levels. Loss of focus is also feared among drivers should they drive under significant influence of marijuana because this is likely to increase incidences of road accidents. This is because marijuana affects people’s rationale and reduces ability to make instantaneous responses. It is also argued that smoking marijuana is immoral because of its effect on the society. Legalizing the drug is lik ely to increase its exposure and young people will be more vulnerable to using it. At the same time, the drug has adverse effects such as damaging users’ bodies and mind. Significance of these effects has been used to support current laws (Steve 48). Habits develop gradually and this offers another argument against legalization of marijuana. The proponents of the status quo on illegality of marijuana argue that marijuana will act as a stepping-stone to consumption of stronger drugs. Making marijuana legal will expose many people to use and dependence on drugs and the victims, after a period of consumption, will seek drugs that can offer greater stimulating effects. Disadvantages of the hard drugs such as adverse effects on people’s bodies develop fears that legalization of marijuana will have serious secondary effects. Effects of smoking on other people are another offered reason for opposing legalization of marijuana. While a smoker has intentions to expose self to sm oke and chemicals in marijuana, such smoking exposes other people to the factors. This only favors smokers and it endangers their lives at no benefit at all. The government however has the responsibility for protecting the public through such arms and formulation of policies that limits such usage and strict implementation of the policies ensures that people do not suffer because of effects of secondary smoking. It is also believed that legalization of marijuana could set a bad precedent towards calls for an eventual legalization of harder drugs. This will however be detrimental to the society because of the more adverse effects of the hard drugs such as cocaine and heroin (Balanced Politics 1). Analysis of these opponent arguments however exposes a number of weaknesses because the fears can be managed or may not be real. Considering the proposed adverse effects of marijuana legalization on safety on roads or at workplaces, legalizing the drug may increase its accessibility but that does not mean that the other drugs are safe. Alcohol, for example, is legal and have similar effects as the proposed effects of marijuana. Developed measures such as laws that regulate driving while intoxicated and work environment’s codes of conduct have regulated alcohol consumption and can be used to regulate consumption of marijuana at places

Equity and Debt slp Assignment Example | Topics and Well Written Essays - 750 words

Equity and Debt slp - Assignment Example How this is important can be understood from the following example. While considering a small project needing investment of $10 million, the company ABC has several alternatives beforehand. It has been forecast that the project is likely to generate operating profit of $3 million in a year excluding interest charge against debt portion of the capital. The company has two alternatives to fund the required investment. The company may choose 100% equity means all money will be provided by the shareholders. The company may issue 10 million shares to its shareholders each having a par value of $1. In another alternative, the company may choose 50% equity and 50% debt to fund the investment. Debt is available to the company at 10% interest rates to be paid annually. It will be interesting to see how the earnings per share of the company are affected in both situations. It is amply clear from the above chart that by incorporating debt to funding the project the firm has been able to enhance its earnings per share resulting into higher valuation in market place. By applying the same P/E multiple, the company’s equity valuation is higher by 66% when the project is funded with the debt equity ratio of 1:1 instead of 100% equity. But this does not mean that debt can be raised to any level to enhance the company valuation. The higher the debt means the higher interest burden on the company. This also means that if the project is not able to pay its interest costs as usually happens in severe recession then the project will be in jeopardy due to higher interest burden. This also means that project must choose an appropriate mix of debt and equity depending upon its profitability and industry norms. Considering an investment project of $150m that is capable of generating 5m and 10m of operating profits before interest payments in its first two years of operations is likely to suffer from liquidity issues when it adopts its funding

Internal and External Analysis of Pak Electron Ltd

Internal and External Analysis of Pak Electron Ltd Pak electron ltd is the pioneer manufacture of electrical goods. It was establish in 1956 in technical collaboration with M/S AEG of Germany. In October 1978 the group was bought by Saigal Group of Industries. Since its inception, the company has always been contribution towards the advancements and development of the engineering sector in Pakistan by producing hundreds of engineers, skilled workers and technicians through its apprenticeship schemes and training program. The products manufactured by PEL have always been of high standard and the name PEL is synonymous with QUALITY all over Pakistan. Since its inception, the company has been working for the advancement and development of engineering know-how in Pakistan. The company has produced hundreds of engineers, skilled workers and technicians through its apprenticeship schemes training programs. PEL has been continuously adding new products to its range. As a result, PEL has registered a significant increase in its sales volume, during the last ten years. PEL PROFILE Pak Elektron Limited (PEL) is the pioneer manufacturer of electrical goods in Pakistan. It  was established in 1956 in technical collaboration with M/s AEG of Germany. In October  1978, the company was bought by the Saigol Group of Companies. Since its inception,  the company has always been contributing towards the advancement and development of  the engineering sector in Pakistan by introducing a range of quality home appliances and  by producing hundreds of engineers, skilled workers and technicians through its  apprenticeship schemes and training programmers. The company comprises of two divisions: Appliances Division Power Division Appliances Division PELs appliance division is the flag carrier of the Saigol group. This division of PEL consists of Home appliance manufacturing. PEL Air Conditioners PEL window-type air conditioners were introduced in 1981 in technical collaboration with General Corporation of Japan. Ever since their launch, PEL air conditioners have a leading position in the market. PEL air conditioners cooling performance has been tested and approved by Copeland and ITS USA and today PEL holds approximately45% of air conditioners market share. PEL Refrigerators The manufacturing of refrigerators started in 1986-87 in technical collaboration with M/s IAR-SILTAL of Italy. Like the air conditioner, PELs refrigerators are also in great demand. Today, PEL Crystal has 30% market share. Its cooling performance is tested and approved by Danfoss, Germany and its manufacturing facility is ISO 9002 certified by SGS Switzerland. PEL Deep Freezers PEL deep freezers were introduced in 1987 in technical collaboration with M/s Ariston of Italy. Due to their durability and high quality, PEL deep freezers are the preferred choice of companies like Lever Brothers. POWER DIVISION PEL Power Division manufactures energy meters, transformers, switchgears, Kiosks,  compact stations, shunt capacitor banks etc. All these electrical goods are assembled  under strict quality control and in accordance with international standards. PEL is one of the major electrical equipment suppliers to Water and Power Development  Authority (WAPDA) and Karachi Electrical Supply Corporation (KESC), which are the  largest power companies in Pakistan. Over the years, PEL electrical equipment has had been used in numerous power projects  of national importance within Pakistan. PEL has the privilege of getting its equipment  approved and certified from well-reputed international consultants such as: Preece, Cardew and Rider, England Harza Engineering Company, USA Snam Progeti, Italy Societe Dumezm, France Miner Miner International Inc. USA Ensa, France In spite of stiff competition from emerging local and multinational brands, PEL Groups appliances and electrical equipments have remained in the spotlight due to constant innovation. Strategic partnerships with Copeland, Danfoss, Samsung and others have enabled the PEL Group to incorporate new technologies into existing product ranges, thus giving the Pakistani market access to innovative, affordable and quality products. TRANSFORMER PEL has vast experience in design and manufacturing of standard and special purpose transformers up to 33kV and up to 6000kVA ratings. PEL make oil immersed transformers with natural cooling are suitable for both indoor and outdoor installations. These are manufactured according to BSS-171, IEC-76 or VDE-0532 and tropical zed to meet adverse environmental conditions. All our transformers are offered with tabular tank, having a conservator and breather. However, hermetically sealed transformers are also manufactured up to 1000kVA ratings. PEL transformers are available for various applications: Distribution transformers (pole mounted or pad mounted design) Auto transformers Furnace transformers Welding transformers Chokes for furnace transformers Any other special requirement PELs transformers have been successfully type tested for Impulse voltage and short circuit tests at KEMA, (Holland), HVSC Lab, Rawat (Pakistan), NIP (Pakistan) and UET (Pakistan). ENERGY METER Single-Phase Energy Meters: PEL manufactures Electro-mechanical Energy Meters under license from ABB-USA. The quality of PEL meters has been certified by KEMA Laboratories (Holland) and conforms to IEC 521, SGS Yarsley, and U.K., has certified PEL Energy Meter plant for ISO 9002. PEL type MC8 is a direct connection single-phase meter. The design and constructional features include overload compensation and temperature compensation, thus providing maintenance-free operation over a long period and accurate measurement of electrical energy. The frame is sturdy in construction and the covers are available in unbreakable polycarbonate plastic material. Poly-Phase Energy Meters: PEL type TBL is a direct connection poly-phase meter having improved load performance and precision accuracy over a wide load range. All meter parts are corrosion protected for long-term reliability. It has a magnetic bearing system that is self-cleaning, non-aging and tamper resistant. This ensures virtually frictionless operation of the rotor while withstanding abuse from surges and magnetic tampering. The meter is available with one-piece high impact polycarbonate cover. The terminal cover is extended type that completely shrouds the service cable. History of Refrigerator In 1748 Dr.William Cullen did first experiment in artificial refrigeration. In the early 1800s, Michael Faraday discovered the liquefying ammonia gas which causes cooling. IN 1804, Oliver Evans, and American design the first refrigeration machine. In 1834, Jacob Perkins, an American invented the refrigerator in London. In 1844, an American physician, Oliver Evinces built a refrigerator to make ice to cool the air. In 1874, Raoul Picked of Switzerland, invented a a compressor system using sulphur dioxide instead of ammonia. In 1876, German engineer, Carl Von Linden made the process of liquefying gas, basic refrigerator technology. In 1915 Alfred Mellows starts to build first self container refrigerator for home use. In 1920 there were some 200 different refrigerators in the market. In 1922 Baltzar Von Platen and Carl Munters introduce absorption process refrigerator. Refrigerator from the late 1800s until 1929 used the toxic gases, ammonia and methyl chloride and Sulphur dioxide as refrigerant. In 1931 the first air cooled refrigerator launched by Electrolux. In 1947 GE launched two door refrigerators freezer combination. In 1955 80% of American homes now have refrigerators. Throughout the 1960s to 1970s house hold refrigerators were improved to better suit consumers. According to the history channel, today refrigerators are more energy efficient With the advancement of technology from this era to current era, now, there is quick change in the styles and quality. Timeline of Air Conditioning Events Here is a timeline of historical facts about the development of the air-conditioning industry you may find interesting and help you appreciate the impact this important industry has on our lives. 1882 Thanks to Thomas Edison, the first electric power plant opens in New York, making it possible for the first time to have an inexpensive source of energy for residential and commercial buildings. 1889 Central station refrigeration is used in large cities to preserve foods and documents. 1902 Willis Carrier builds the first air conditioner to combat humidity inside a printing company. Controlling the humidity in printing companies and textile mills was the start of managing the inside environments. 1906 Willis Carrier patents his invention calling it an Apparatus for Treating Air. 1906 Stuart W. Cramer coins the term Air Conditioning. 1913 The first international exposition devoted exclusively to refrigeration is held in Chicago. 1917 The first documented theater to use refrigeration is the New Empire Theatre in Montgomery, Alabama. In that same year, the Central Park Theater in Chicago is built to incorporate the new technology: air conditioning. 1928 The Chamber of the House of Representatives is air conditioned. 1929 The Senate is air conditioned. 1930 The White House, the Executive Office Building, and the Department of Commerce are air-conditioned. 1942 The Potomac Electric Power Company (PEPCO) becomes the nations first summer peaking utility. 1946 After World War II, the demand for room air-conditioners begins to increase. Thirty thousand room air-conditioners were produced that year. 1947 Air conditioning becomes a bargaining issue when textile workers in North Carolina strike because of stressful heat and humidity in the workplace. 1950 A major study shows that families living in air conditioned homes sleep longer in summer, enjoy their food more, and have more leisure time. 1953 Room air conditioner sales exceed one million units with demand still exceeding supply. 1953The air conditioning and refrigeration institute is formed from two associations: the Refrigeration Equipment Manufacturers Association and the Air-Conditioning and Refrigerating Machinery Association. 1955 Mass marketing of frozen dinners begins: ads promote TV dinners. 1957 The first rotary compressor was introduced, permitting units to be smaller, quieter, weigh less, and more efficient than the reciprocating type. 1969 Neil Armstrong and Buzz Aldrin walk on the moon in spaces suits with life support and cooling systems. 1977 New technology allows heat pumps to operate at lower outdoor temperatures while heating on the reversed refrigeration cycle. 1987 The United Nations Montreal Protocol for protection of the earths ozone layer is signed. The Protocol establishes international cooperation on the phase-out of stratospheric ozone depleting substances, including the chlorofluorocarbon (CFC) refrigerants used in some refrigeration and air conditioning equipment. 1990 ARI, in conjunction with the U.S. Department of Energy, initiates the Materials Compatibility Lubricants Research (MCLR) program, which helps manufacturers to 21 accelerate away from CFC refrigerants. 1992 The R-22 Alternative Refrigeration Evaluation Program (AREP) begins a four- year program to investigate alternatives to R-502 and HCFC-22. 1995 Chlorofluorocarbon (CFC) production in the United States ends December 31. 1997 North American Technician Excellence (NATE) formed to promote excellence in technicians who install and service air-conditioning and refrigeration equipment. The NATE-certified logo is synonymous with The Best. 1998Research for the 21st centaury a multi-year, million-dollar research program for air-conditioning and refrigeration equipment begins. The objective is to decrease building energy usage while improving indoor air quality. 1998 Shipments of unitary air conditioners and heat pumps set a record of more than 6.2 million Units. 1998 After receiving five annual awards from the U.S envoi mental protection agency for contributions to environmental protection, ARI was awarded a Best of the Best award for continued environmental concern. Organizational Departments Finance department Marketing department Sales department Trading department Consumer marketing department Credit control department Customer service department Human resource management department Distributions department Quality control department Department working Finance Department: Finance department provide money for the working of the organization. Pel companys department borrows loan mainly from national bank and settle terms and conditioned of the interest and time period of returning the load with it. when the sale is made the company firstly return the loan with interest. Human Resource Department: Human resource department of the Pel Company is very much conscious of hiring the employees for the company. The standards he set for hiring the new poople.HRM department of the company mainly makes the external recruitment .this is usually done through news paper web sites extra.HRM department also set salaries, packages and TA, DA allowances. Marketing Department: Marketing department is the back bone of any firm. marketing department generally analyze the needs and wants of the customer. Then this department tells about the customer needs to the company which in tern launches the products according to the needs of the customers. Marketing department is responsible for making strong advertisement for the products. Sales Department: Sales department is responsible for making sales of the product. This department generally takes orders from the market, gives information to the credit control department. Area credit control department gives information to the head office. Head office discuss situation with the finance department and then at last finance department gives authority to area credit control department to settle term and conditions with dealers. Customer service center department: This department is very much important for the company because its makes the good will of the company. It provide services to the customers who have their clams and makes the customer loyal. It also gives the feed back to the head office to provide the required spare parts. Consumer Marketing Department: Consumer marketing department gives packages to the person who has low income to attract them to purchase their products. They have their own area offices. This department works under credits control departments. Trading Department: This department is involved for importing products. This department imports the required products according to the demand of the customer such as split unit. This department is controlled by its head, which works directly under the head office. This department sends terms and condition of trade to the head office and finance department for the financing. Production Department: Production department is involved only producing the products. This department purchases raw material from the suppliers. Then pass the raw material from various dyes machines, modelling machines etc; from the assembly line according to the required shapes of the products. Distribution department: This department distributes the final products from the production department to the dealers and then ultimately to the consumers. This department is only responsible for distributing products according to the requirement and demand of the sectors. Managerial Functions Planning Refrigerator: Planning is very much important function of the management.PEL company makes the planning regarding refrigerator by observing the market. How much a company can sales in a particular segments there any chance of growth is also in the planning of the company refrigerator. Split Unit: The company planning regarding split unit firstly is the observation of the market. Then after observation how much to import the split units. Finance and trading department also give suggestion for planning regarding split unit .Then set their plans according to the requirement. Organizing Refrigerator: The organizing regarding refrigerator how to make availability of refrigerator assured. Taking in the account the policy regarding refrigerator of the company how much to produce and when to produce etcà ¢Ã¢â€š ¬Ã‚ ¦Almost all the department are involved in organizing and also how much margin to give to the dealers. Split Unit: While organizing the company takes into account that the last year sales and how much to sale in a particular area. Mainly quality control, finance department and trading department are involved in organizing for how much to import, when to import,where to import etcà ¢Ã¢â€š ¬Ã‚ ¦ Leading Reference: Head office mainly leads all departments regarding refrigerator .All the sub ordinate department officers lead the related department and employees and loyal to the head office for their working. Their is check and balance situation for every department. Split Unit: Head office mainly leads all the related department of the split units. Trading department is mainly the leader in split unit case for importing it and direct reliable to the head office. For leading it also give its requirement to its head office for finance and for the quality control of the product. Controlling Refrigerator: Controlling is the main functions after making the pervious steps. Managers of the each department control its own department working and are liable to the managing director. There is check and balance situation. In controlling, monthly and annual basis analysis are made. How much sale is made and for the betterment of the product research and development department then do its job. Split Unit: In controlling of the split units, trading department mainly control the import of the splits units. it checks the quantity of the units and quality control department checks the quality of the split units before launching it in the market. Strategic Management Model Environmental Scanning Environmental scanning is the monitoring, evaluating and discriminating of information from the external and internal environment to keep people within the corporation. The company scans the environment in the following way: General Forces: It includes: Political Legal Forces: PEL Company is very much conscious about the political and legal environment of the country. The company changes its labor wages which is registered whenever a govt. changes the labor laws. Technological Forces: PEL Company tries to adopt the future technology for using in the product. They always keep in view the technology for increasing the quality of the product for their customers. On the basis of modern technology, company is the market leader regarding the appliances. Economic Forces: Economic forces means change in disposable Income, flections in the market, inflation, change in rate of interest etcà ¢Ã¢â€š ¬Ã‚ ¦Company always keep in mind the economic conditions of the country and sets its prices accordingly. Social Cultural Forces: It includes environmental concerns, work life quality attitudes and also work force diversity etcà ¢Ã¢â€š ¬Ã‚ ¦PEL Company keeps in view the social culture changes of the country and sets its target accordingly. Task Environment: It Includes: Customers: PEL Company customers include various government organization such as wapda and Karachi power company regarding power divisions.PEL Company has also an internal and external customers. Internal customers are those who are the employees of the company which dont makes big affect on the sales. External customers are those which are the outsides the company such as general pubic except employees. Suppliers: PEL Company has its suppliers regarding its appliance division are Abdullah and Heartz, Star enterprises, Pals codes system. Etcà ¢Ã¢â€š ¬Ã‚ ¦and have its suppliers regarding split unit from china. Competitors: PEL Company has its competitors like Dawlance, Waves, LG, Haier etc. PEL Company makes close analysis of its competitors to understand its strategies and to overcome its deficiencies. Public Pressure Groups: There is no public pressure group which affect the working of the company because PEL Company makes product by viewing all its aspects which dont affect the societal environment of the economy. Internal Environment Structure: Company has very systematic structure; the information flows from top to low bottom and from bottom to top mean mechanistic style have rigid chain of command. Culture: The company has strong culture. Employees work in teams and have set great expectation and values for the incoming employees. Resources: It includes: Assets Heavy Machinery, Skill full Employees etcà ¢Ã¢â€š ¬Ã‚ ¦ Skills Labour skills, employee skill etcà ¢Ã¢â€š ¬Ã‚ ¦ Competences Quickly responsible to competitors Knowledge Half and annually based training. Strategy Formulation Mission Objective Company has its objective regarding refrigerator to be number 1 in the market in the coming three years. Company also set the objective to make the split units in the factory in future. Strategy Company has a comprehensive master plan to achieve its mission and objectives. Company is trying to stabilize its market share regarding its refrigerator and split unit and also want its growth in the future. Policies Company has its policy to maintain the quality of its products at lower cost and provides the consistent value satisfaction to the customer. Strategy Implementation Strategy implementation is the process in which strategy and policy are put into the action through the development of program, budgets and procedures. Program Program is the statement of the activity of the steps needed to accomplish a single use Plan.PEL Company has a program to make split units in its own factory. Budgets A budget is a statement of the corporation program in term of money. In Planning and controlling list the detail cost of each program. Company set a budget for making split unit in its own company and its also for having advertising. Procedures Sequential steps to complete program known as procedure. Companys program for making split units includes procedures .How much to purchase from supplier at which cost. Evaluation Control It is the process in which cooperates activity and performance results are monitored so that actual performance can b compared with the desired performance.PEL Company makes the evaluation by acquiring the information at all level from managers. And then they take the step for controlling the situation if it is not matching with the desired performance. Business Analysis SWOT Analysis SWOT stands for strength and weakness of an organization in the light of opportunities and threats outside the organization. Strength Refrigerator: Company has its strength in refrigerator. Customer loyalty Trade and experienced staff Usage of Vinyl coating material Compressor quality (DAN FOSS Germany) Splits Units: Company has its Strength in Split Units. Low cost from others Better cooling Low power consumption Weakness Refrigerator: Company has its weakness in refrigerator. No uses of compressor drain try No use of drain tries Splits Units: Company has its weakness in Split Unit Cooling problem Opportunity Refrigerator: Company has the opportunity Can increase it sales due to loyalty Can import due to its name Splits Units: Companies have the opportunity To make split units Control prices Can increase its market share Threats Refrigerator: Companies have the opportunity Competitors can produce similar products New foreign companies Reduction of prices PEST ANAYLSIS Political Political or legal forces means law and order situation in the country. Countrys policies for the trading companies. Political and legal situation regarding PEL Company is stated as Refrigerator: Registered Labours Increase wages when govt. changes Labour policies No political affects Splits Units: No pressure from political parties Economical Mean economic condition of the country such as change in dispose bale income, fluctuation in market, inflation rate etcCompany sets the prices according to the economic situation of Pakistan. Refrigerator: Middle and upper class Generally in inflation situation buying power decreases Reduction of prices Reduce of quality Splits Units: Cost of product is main thing Social Refrigerator: Employees Work in Shifts. No Women in Work Force. Employees are well settled according to the culture Split Unit: Socially no affect Technological Refrigerator Technology Affects The Working OF A Company. Company Adopts Modern Technology Receives Feedback. Split Unit: Use of modern Of Technology. Quality Checking. POTERs 5 Model Bargaining Power of Supplier Bargaining power of PEL Companys suppliers is comparatively low due to the large number of supplier such as Abdullah and hearts, Pals Codes system etcà ¢Ã¢â€š ¬Ã‚ ¦ Bargaining Power of buyer PEL Company have high bargaining power as compare to suppliers due to presence of many suppliers. Threat Of New Entrant There is always a threat of new entrant. PEL Company is facing a threat from foreign a local companies. Existing firms PEL Competitors like Dawlance, Waves and LG can reduce its appliances products prices. Threat Of Substitute Product Dawlance, Waves, LG etcà ¢Ã¢â€š ¬Ã‚ ¦can produce substitute products at low rates which is threat for the company. BCG Matrix Refrigerator: Refrigerator is placed in star box because it has high share and market growth. Refrigerator has 45% of the market share and also increasing its market growth. Split Unit: Split unit is also placed in star box due to high market share and market growth. Split unit has 30%of the market share and continuously increasing market growth. Marketing Research Pictures Marketing MIX PRODUCT PRICE PLACE PROMOTION Product Product is a thing that satisfies customer demands. Pel Company is very much conscious to make the products which satisfy the customer needs. Company makes the product: According to the needs of the customer What kind of size and model they want What kind of features and functions they want What kind of packaging they want Price Price is very much important because it attracts the customer in first look. PEL Company is very much conscious about price. Company sets the prices of the products by Analyzing the market situation Actual cost of the product Marketing expenses of the product Profit margin of the company Comparison to other home appliances Setting deal with dealers Place Place plays a very important role for any companys product. If the product is not rightly placed, company will suffer from loss. Company places its product: According to the requirement of customer and market In more populated area of the city Against competitors products More convenient to the customers Promotion Once company makes the product, it needs promotion for the awareness of the customers. Unless a company will not arrange for promotion a products cant succeed. PEL Company promotes its product through: Bill Boards Internet News paper Brushers Television ISO Detail There are some requirements that the PEL Company fulfill to get the ISO certificate. International Standard Practices Total Quality Management Good Management practice Key Force Competitive Teamwork State Of The Art Production Commitment For Quality Efficiency Monitoring Process Zero Defect Group Profile In 1948, The Saigols Migrated From Calcutta Initiated Their Business In Lyallpur(Later Named Faisalabad) Under The Banner Of Kohinoor Industries Ltd. Kohinoor Textile Mills. Pak Elektron Ltd. Kohinoor Power Company Ltd. Kohinoor Energy Ltd. Kohinoor Motor Works Ltd. Saigol Computer Pvt. Ltd. Saritow Spinning Mills The Azam Textile Mills. Completely Import Export Imports Refrigerator: In refrigerator there is Usually No Import because the PEL Company manufactures it own refrigerator. Some Time PEL Company Import Spare Parts on the Requirement of need. Split Unit: PEL Company Import split unit From China. It completely import the splitunit because they do not manufacture the split unit. Export In split unit there is no export because PEL Company totally import the split unit. Future Plans Prospects There is only one future plan and that is: They want to manufacture the split unit in own company. Suggestions Recommendations After the visit of the PEL Company and check the complete management functions we suggested to the PEL Company to do 1. More aggressive advertisement 2. To manufacture the split units in their own company

Bretton Woods vs. Protest †Which is More Effective in the Fight Agains

Bretton Woods vs. Protest – Which is More Effective in the Fight Against Global Injustice? The highlight of the anti-globalization movements came in 1999, when protesters lined the streets of Seattle, the location of a meeting of the World Trade Organization (WTO). A theme had been building, and it seemed to come to a head at Seattle: wherever the WTO, International Monetary Fund (IMF), or World Bank met, protesters would follow. However, things were not all peaceful, loving, and in the best interest of humanity. Things soon turned ugly, as the streets became filled with smashed windows, overturned dumpsters, and violence in general. Granted, it very well could have been an out-of-control few who ruined the reputation of all, or, for the conspiracy theorists, it could have been corporate plants stuck in the crowd to stir up trouble. Nevertheless, the message from the protesters had gotten across to the general public, but it wasn’t the message they wanted to portray. The side that the public saw was the lawless one. Perhaps the whole format they use - s ticking their head out for a few days (with trouble happening during that short while) and then fading back into cyber space – inevitably leads to a bad reputation (Meadows Internet). The fact of the matter is that an assembly of such a wide variety of outspoken opinions, often times conflicting, is expected to cause trouble. This makes it extremely difficult for protesters to separate themselves from the label of being a group of ‘irresponsible terrorists’ (Internet). With this setup in place, the protesters to date have failed to have a significant influence. Despite their lack of success to date, the question as to whether or not they have the potent... ... Animal Issue: The Big Mac.† Ethics into Action. Lanham: Rowman, 1998. np. Top 10 Reasons to Oppose the Word Trade Organization. 14 Nov. 2001. Global Exchange. 08 Dec. 2002. Turner, Terence. â€Å"Indigenous Rights, Environmental Protection and the Struggle over Forest Resources in the Amazon: The Case of the Brazilian Kayapo.† MAX 132 Global Community Reader (2002): 1-18. What is the World Bank? Oct. 2001. World Bank Group. 08 Dec. 2002 What’s Wrong With the Body Shop?: A Criticism of Green Consumerism. McSpotlight: Beyond McDonalds. 08 Dec. 2002 â€Å"World Trade Organization.† The Encyclopedia Britanica Online. 08 Dec. 2002

The Role of Accounting in Organizational Control

THE ROLE OF ACCOUNTING IN ORGANIZATIONAL CONTROL By: Abdur Rehman (IIUI) Table of Contents Introduction 3 Accounting4 Key Theories in Organizational Control6 * Key Theories8 Role of Accounting in Organization’s Control10 * Working of Control Theory at Workplace12 Conclusion13 References 14 online sources15 Introduction Accounting is the gathering and compilation of information for decision makers – including investors, managers, lenders, public and the regulators. Accounting schemes influence performance and management and have affects on organizations, departments, and even countries.Information controlled within an accounting scheme has the influence to manipulate actions. Accounting information systems are largely strong behavioral drivers in the perspective of a corporation – where bottom line and profits are every day concerns. In this paper we will discuss the role of accounting plays in organizations control. Accounting has impact on each and every aspect of the organization from record keeping to manufacturing and from sales to further investment.It is accounting concepts and details in shape of Financial Accounting, Cost Accounting, Management Accounting or whatever you may call which gives insight of an organization for the stake holders to think and plan for future. Accounting prompt owners to expand, managers to plan, equity investors to invest, bankers to lend, tax officials to calculate and buyers to spend etc. we will briefly discuss different calculation concepts which are based on the accounting data which effect investment and leads to ultimate organizations control. Organizations are sets of agreements among ersons or groups who are aggravated by self-interest for the collection of resources and contribute to the information to achieve control in the organization. Accounting and control provides a similar utility in organizations. We shall try to highlight some control theories and role of accounting in up-coming pages. A ccounting Accounting is the main means of serving managers of an organization, potential equity investors, creditors and bond holders, equity investors, creditors and bond holders of an organization, customers and suppliers of an organization and other stake holders to take decisions.Accounting is somewhat to facilitate people in their individual lives a lot as it affects organizations. We all use bookkeeping thoughts when we map what we are going to accomplish with our wealth. We have to chart out how much of it we will use and how much we will keep. We may engrave a chart, recognized as a financial plan, or we may merely maintain it in our minds. Though, when people usually talk about accounting it means the kind used by trade and other business organizations who also keep a record of it which is then used by different stakeholders including owners, buyers, investors, tax officials, banks etc. or a variety of rationales. (Frank Wood, 1997, p 4) Generally speaking Accounting can be defined as â€Å"distinguishing, manipulative and matching economic information to let well-informed selection and decision by users of the information. (Frank Wood, 1997, p 253) Accounting can also be defined as â€Å"the language of business† because it is the essential device for recording, coverage, and evaluating economic proceedings and dealings that influence business ventures.Accounting procedures gather all the aspects of a business's financial presentation including from capital expenses, payroll costs, and other responsibility to sales proceeds and owners' equity. Financial data enclosed in accounting documents is then interpreted and used as essential in reaching to the actual picture of a business's true financial comfort. Equipped with said meaningful knowledge, businesses can make suitable financial, managerial and strategic decisions about their future opportunities; on the other hand, unfinished or incorrect accounting data can destroy a company, no matter its volume or orientation.Accounting's significance as an indicator of business health in provisions of precedent, current, and upcoming and tool of business steering is replicated in the language of the American Institute of Certified Public Accountants (AICPA), which distinct accounting as a â€Å"service activity. † Accounting, said the AICPA, is projected â€Å"to provide quantitative information, largely financial in character, about economic actions that are intentional to be helpful in reaching at economic decisions, making logical choices among alternative courses of action. † Key Theories in Organizational ControlOrganizations are sets of agreements among persons or groups who are aggravated by self-interest for the collection of resources and contribute to the information to achieve control in the organization. All wonders of the world are physical substance which we could see or touch. Civilization has always calculated the deeds of its evolutions by â€Å" hardware,† from the Pyramids to the Great Wall of China. But, the truth is that world is never ruled by the brilliant engineers rather these greatest achievements of human kind are due to the organization who made these Pyramids or the Great Wall possible.Similarly bravery of Alexander the Great is legend, but it was organizational skill that made him so great his skills with the sword or horse. Organization plan and process are the unacknowledged â€Å"software† of human evolution. Combining a lot of individuals for a common purpose is virtually impossible in-spite of their engineering skills without such software when those individuals are free to select and proceed for their own goals. Accounting and control are the key factors in organization in terms of how they are put together, function, sustain, transformed, and suspend.Recurring to the computer symbol, if humans and capital are the hardware of organizations, accounting and control are their operating software. Software unites different parts of the computer in their proper association, and makes it possible to function. Accounting and control provides a similar utility in organizations. Considering organizations as a group of agreements among people crafts it easier to see the enabling utility of accounting and control. As organizations are in hundreds of sizes and forms, so the same exists for accounting and control systems.A broad survey of their mixture and degree is a fine starting point to construct a theory of accounting and control in organizations. A distinct feature of control theory as compare to other personal theories is that it is being derived from the working of mechanical processes. Current modern control theory was originated by Norbet Wiener’s 1948 Cybernetics. Initially it was applied to physical systems however same was applicable to human behavior. It connects multiple disciplines like mathematics, neurophysiology, anthropology, psychology, biology, electrical engineering, etc. t has the capacity to link all such field combine to describe how a system work as a whole. Same is done by dividing the system into specific pieces and studying the relations and connections among them. For the control theory to be applicable on humans, it is important to show that same kind of direct similarities exists among the concepts linked with machines that can also be associated with humans. Certain assumptions are required for control theory to work including; I. Human beings have a system in themselvesII. Society has also a system III. These systems are self amendable This overview shows a simple and easy look of control theory, however the functioning of the theory is quite complex in reality. Therefore, it is necessary to outline and review the components for a greater considerate as well as to be able to relate the theory in helpful, practical, and appropriate ways. Researchers have recognized that control processes are the main and essential ways in which organizations work.As control theory exploration ranges on many years and based on a number of rich customs, hypothetical limits have reserved it from producing reliable and interpretable practical conclusions and from reaching agreement relating to the character of key associations. However it reveals that we can overcome such problems by synthesizing varied, yet matching, flow of control researches into an academic framework and experiential tests that can more explain the variety of control methods (e. g. the use of norms, rules, monitoring or direct supervision) meant for specific control targets (e. . behavior, input, output etc. ) are applied within specific kinds of control systems (i. e. integrative, bureaucracy, clan, market). Before going into further details, firstly we shall look upon the characteristics of an effective control system. Any organization must develop control systems which contribute to the organizational goals and resources. There are several charac teristics, some of which are described as below; I. Focus on vital points: Vital points include all the fields of an organization’s operations that directly contribute to the success of its operations.For example, controls must be applied where costs can’t be exceeded from a certain amount. II. Incorporation into recognized procedures: For effective controls, procedures must be in line and not disturb operations. III. Acceptance by internal customers: Involvement of employee during making of control design increase its acceptance among internal customers. IV. Timely availability of information: Project costs, deadlines, time period to complete the project, associated costs, priority, etc. must be available in devising any control mechanism.Any deviation or uninformed workers mostly contribute for failures. V. Economic feasibility: Effective organization control systems gave answers to questions such as, â€Å"What it costs? † â€Å"How much it saves? † or â€Å"What is the return on the investment? † Shortly, comparison of costs with benefits guarantees that the payback of controls prevail over the costs. VI. Correctness: Efficient control systems give truthful information which is valid, reliable, consistent and useful. VII. Unambiguousness: Controls must be easy and simple to recognize.Control Theory is somewhat difficult to recognize in a hypothetical wisdom and trying to use it for the examination or relevance for problem solving in actual world conditions is likewise complex. Control theory has some similarity with goal setting theory, but this similarity is a more complex as it can help us to link and understood concepts easily with the more complicated aspects of Control Theory, but at the same time it causes confusion on the requirement or utilization of Control Theory. Similarly, jargons used in Control Theory is absent in other similar theories which may become a source of confusion.Furthermore, Control Theory may l ooks to be like goal setting theory, however many people have expressed their concern that control theory is more mechanistic to be applied to humans. When examining Control Theory, it must be helpful to kept in mind the similarities, but at the same time linking of concepts must also be kept examined along-with conditions or theory apparatus with care as they may become the basis for more perplexity than the advantage such comparisons produce. Simply Control Theory is a theory in itself, not just Goal Setting Theory. Below are the Key Theories of Organizational Control.Key Theories Baligaand Jaeger (1984) relates control to procedures â€Å"where a person / group or organization decide or deliberately influence what the other person, group or organization will do†. In their words, the monitoring process is at the center of control because in such situation targets are set and performance is evaluated. Control is required in order to make people act according to the best inte rest of the organization. Ouchi (1979) and his colleagues developed the dominant key theory of organization control which forecasts the option among control methods as a utility of the task perspective.Ouchi divides control mechanisms into three categories: markets, bureaucracies and clans. However it has two limitations; I. It predicts the options of control alternates but not the effect of those alternates on performance. II. It restricts those choices to a single control alternate in a specific context and do not allow the choice of a combination or portfolio of control alternates. Merchant’s (1985) define three parts classification where results and action controls looks like to some degree of bureaucratic controls and clan controls overlap with social controls.Results control is normally discussed in financial results whereas action controls include physical and administrative behavioral restraint. Social group influence, preparation, individual self-control, rewards as well as assortment and appointment procedures comprise of personnel controls. Simons (1995) has divided in four categories for control systems including use, Beliefs and boundary systems and diagnostic and interactive control. From such division, diagnostic controls looks like the traditional results controls or accounting, where measures may be non-financial.However, accounting information can also be used by the managers interactively through highlighting the most important events in usual interaction with subordinates. Boundary systems can be taken somewhat similar to action controls, and Merchant’s (1985) social controls can comprise of belief systems, which are a form of positive control posing no limitations but presenting possibility for prospect development. Klein explains the integrated control theory which defines that adding cognitive communication between the comparator and the effecter.Moreover it is the communication among the two which depicts that in humanâ₠¬â„¢s the sensor, principles, or behavior and not a set piece. Given below is the list of the main components of the integrated control theory model. I. Goal II. Behavior III. Performance IV. Feedback (Sensor) V. Comparator VI. Error VII. Attribution Search VIII. Subjective Expected Utility of Goal Attainment IX. Individual and Situational Characteristics, Goal Choice and Cognitive Change X. Behavior Change Role of Accounting in Organization’s ControlAlthough management control encompasses a broad range of mechanisms and practices besides accounting, however accounting form an essential element of the control systems. Accounting can waive off the gap between a headquarters and its subsidiaries, as it is a communication which can make local problems a global substance Therefore, accounting explains operations making performance evident and consequently handy. However, the accountability system is habitually quite a means for headquarters to keep an eye on and get involved in s ubsidiaries’ dealings than a means to chart the subsidiaries according to their individual judgment.This means that accounting also produces and constructs distance in stipulations of gap and time by signifying the accountability structures. In addition, accounting can defend a subsidiary in opposition to the headquarters as long as the exposure necessities are correctly met. Accounting and control systems plays an important role in acquisitions and mergers which is mainly used to expand business to foreign countries. In the words of Jones (1985) accounting controls may be of significant importance during the initial phase of the business after an acquisition.According to him, a lot of changes in accounting systems and control may cause a negative impact and results in undesirable outcomes. Granlund (2003) suggests that accounting system acts as important factor in a merger, as an integrator of the organizations. However Roberts (1990), advises that accounting controls may im pede the development of a profitable longer term strategy. In a business's accounting system when the reports are prepared in different formats and essential data is maneuver or recapitulate in different customs to make possible decision making.Accountants unite these data objects in a variety of ways to give information to internal as well as external users. Said data holds information potentially pertinent to a wide range of groups. Along-with business owners, who depend on accounting data to measure their enterprise's financial development, accounting data can convey relevant and important information to creditors, investors, managers, and others who coordinate with the business. Accounting is mainly used for three major purposes; I. External reporting: these reports are used by the creditors, investors, outside parties and government authorities.II. Routine internal reporting: Periodically generated reports which are used by the managers to take internal decisions. III. Non-rout ine internal reporting: Such kind of reports is generated to support decisions and different projects which come-up due to need. It is pertinent to mention that while origination of different kind of reports by using different formats, basic is summarized and manipulated to facilitate for decision making. However accounting can be broadly divided into following distinct divisions: * Financial Accounting * Management AccountingFinancial accounting is a branch of accounting that provides people outside the business—such as investors or loan officers—with qualitative information regarding an enterprise's economic resources, obligations, financial performance, and cash flow. Financial accounting measures and records business transactions and provides financial statements that are based on generally accepted accounting principles (GAAP). Executive compensation is tied to profit figures reported in the financial statements and equity share valuation is also based to a large extent on these financial statements.Management accounting, on the other hand, refers to accounting data used by business owners, supervisors, and other employees of a business to measure their enterprises’ strength and operating styles. Management accounting as a discipline focuses on accounting information that facilitates decision making by managers of the organization. Accounting data is also used in Cost Accounting which is defined as a type of accounting procedure that  aspire to incarcerate a company's expenses of manufacture by appraising the contribution costs of every step of manufacture as well as predetermined or fixed costs such as depreciation in capital equipment.Cost accounting firstly gauge and witness these costs independently, then make a contrast of input results to output or actual results to aid company management in measuring financial performance. Accounting has many roles in today’s modern business. It helps business to determine the profit o r loss for doing business in a specific time period. It helps businesses to determine the taxes which become due. Accounting is information which is used by the investors to decide whether to invest in a specific firm or not.In current world, standard accounting practices commonly known as Generally Accepted Accounting Principles (GAAP) are used to ensure compliance to all laws and to avoid fraud. From the basic accounting principles, it includes balance sheet equation of assets =  liabilities + stockholder's equity where source of information for the balance sheet is the income statement which is derives by revenues – expenses = net income (loss). Such data is used to prepare financial statements including statement of retained earnings.These financial accounting reports work as barometer to identify the taxes along with other ratios which are used by the investors including current ratio, debt to total assets ratio. All of these reports contribute an important role in tod ay's businesses irrespective of the fact that whether it may be a multi-billion dollar organization or a small store. These financial reports are not only helpful in providing valuable information to the investors but also gave a snap shot of the business to the owners at any point in time. Working of Control Theory at WorkplaceControl theory has multiple applications at workplace. For example, to improve employee working, managers must ensure to have specific and challenging goals which result in improved performance than ambiguous goals. Vague goals like â€Å"try harder† or â€Å"do your best† give no fine relative standard and through feedback. With no specific standard and apparent opinion, an employee will not be able to identify errors and then will not employ in behavior alteration that improves performance. Conclusion Accounting is related with gathering, examining and corresponding economic information.Accounting information supports in many important decisio ns, like assisting users in making well managed decisions, in relation to the effective allocation of scarce resources. Accounting has a long history and it is being seen as socially constructed i. e. it is practiced by people for people and therefore it is more of an art rather than a science. Unlike other professions, which have a body of hypothetical knowledge to depend on to make choices, accounting has evolved as a craft with few rules and little to no theoretical knowledge underpinning its practice and function.Due to alteration in social and economic movement, accounting has been bared to criticism for failing to be more responsive and adaptable. As a result the profession has moved forward to restore accountings position in society by taking a number of initiatives to put into practice theory.