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

buy custom Food Allergy essay

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.

Self Regulation Theory In Relation To Motivation Education Essay

Learning and geting a 2nd or foreign linguistic communication can be hard for some people and at the same clip easy for others. Factors act uponing this observation may be explained in footings of single differences in Second Language Acquisition ( SLA ) . These person ‘s differences may include personality, intelligence, linguistic communication acquisition schemes, attitude, emotion and motive. Some research workers believe that motive may impact scholars ‘ whole procedure of larning a 2nd linguistic communication ( L2 ) ( Gardner & A ; Lambert, 1972 ) . One theory which has long been recognised in the field is called self-government theory ( e.g. Brown 1981, 1990 ) , and it examines intrinsic/extrinsic motive in L2 acquisition. However, there has besides been a development of a more process-oriented theoretical attack viz. the procedure theoretical account of L2 motive by Dornyei & A ; Otto ( 1998 ) . They have highlighted the importance of developing self-regulatory schemes to pull off, reinforce or prolong one ‘s motive during the class of larning. Consequently, L2 self-regulation theory was subsequently proposed by Dornyei ( 2005 ) , and the theory represents a major reformation of old motivational thought. This essay, hence, will discourse the extent in which motive plays a cardinal function in 2nd linguistic communication acquisition. The focal point of this essay is specifically on the linkage between self-regulation theory and 2nd linguistic communication acquisition, utilizing the writer ‘s personal experience in Iranian linguistic communication acquisition as a instance survey. Research Objective The purpose of this essay is to analyze the writer ‘s experience in Iranian linguistic communication acquisition and analyse, based on self-regulation theory, to what extent motive contributes to the acquisition of a 2nd linguistic communication. Methodology The essay employs a qualitative analysis based on theories and the writer ‘s personal experience in Iranian linguistic communication acquisition. First, definitions of the term ‘motivation ‘ will be briefly demonstrated, and the most appropriate definition for this essay will be chosen. Second, theories and concepts of motive in relation to self-regulation will be explored. Third, the function of motive in the writer ‘s Iranian Learning Experience will be evaluated based on self-regulation theory. Finally, a decision will be presented with a farther treatment on future recommendations.Chapter TWODEFINITIONS OF MOTIVATION Motivation is a wide construct, and definitions of motive vary harmonizing to research and findings. The purpose of this subdivision is to research several definitions of the term ‘motivation ‘ and conclude on the most appropriate definition in 2nd linguistic communication ( L2 ) larning which will lend to this essay. To get down with, motive comes from the Latin verb ‘movere ‘ which means to travel. It can be described as the driver bring oning a individual to take a certain action, do a determination, or invest attempts toward transporting out certain behaviors ( Dornyei & A ; Ushioda, 2011: 3 ) . In a psychological position, motive is frequently defined as the psychological quality that leads people to accomplish a end. For linguistic communication scholars, command of a linguistic communication may be a end. For others, communicative competency or even basic communicating accomplishments could be a end. In a socio-educational model, motive to larn the 2nd linguistic communication is viewed as necessitating three elements: attempt, desire, and enjoyment. First, the motivated single must use an attempt to larn the linguistic communication. There must be a relentless and consistent strive to accomplish success in larning such as by making prep, practising the linguistic communication whenever there is an chance, etc. Second, the person must show the desire to accomplish the end. Such single will make all that is necessary to accomplish the end. Third, the motivated person will bask the undertaking of larning the linguistic communication. Such an person will state that it is fun, a challenge, and gratifying, even though at times enthusiasm may be less than at other times. All three elements-effort, desire, and enjoyment-are necessary in order to distinguish persons who are more motivated and those who are less motivated. However, each component, by itself, is seen as deficient to reflec t motive. Some pupils may expose attempt, even though they have no strong desire to win, and may non happen the experience peculiarly gratifying. Others may desire to larn the linguistic communication, but may hold other things that detract from their attempt, etc. Motivation in Second Language Acquisition In the field of Second Language Acquisition research, motive has been identified as one of the key factors which determines L2 accomplishment and attainment. Motivation ab initio serves as an drift to bring forth acquisition and subsequently as a prolonging force to guarantee that the scholar remains on-track with geting the mark linguistic communication ( Cheng & A ; Dornyei, 2007 ) . Harmonizing to Gardner ( 1985: 50 ) , he posits that motive in acquisition is based on four features: â€Å" a end, effortful behavior, a desire to achieve the end and favorable attitudes toward the activity in inquiry. † Dornyei and Otto ‘s definition of L2 motive ( 1998: 65 ) has a broader sense ; they defined motive as â€Å" the dynamically altering cumulative rousing in a individual that initiates, directs, co-ordinates, amplifies, terminates, and evaluates the cognitive and motor procedures whereby initial wants and desires are selected, prioritised, operationalised and ( successful ly or unsuccessfully ) acted out. † Harmonizing to Dornyei and Ushioda ( 2011: 4 ) , the by far definition that most SLA research, including this essay, would hold on concerns the ‘direction ‘ and ‘magnitude ‘ of human behavior, that is, motive histories for: why people decide to make something ( pick ) , how long they are willing to prolong the activity ( continuity ) , and how difficult they are traveling to prosecute it ( attempt ) . It is of import to observe that although pick, continuity, attempt are the three key issues leting scholars to modulate their ain motive, Ushioda ( 2003: 99-100 ) further demonstrates that in order for motive to turn in a positive manner, it can non be seen as a progressive efforts to modulate behavior from outside. There needs to be supportive interpersonal procedures which foster the development of liberty and the growing and ordinance of motive from interior. Thus, with this in head, this essay will see the issue of motive in relation to self-regulation in the undermentioned chapter.Chapter THREEREVIEW OF SELF-REGULATION THEORY IN RELATION TO MOTIVATION IN SLA It has been widely accepted that motive plays an of import function non merely in general academic acquisition, but besides in the procedure of accomplishing the end in a 2nd linguistic communication acquisition. Harmonizing to Dornyei ( 2002 ) , L2 motive has been seen as a dynamic concept that directs and enhances larning behaviors. There are many theories that devoted to motive in relation to autonomy and scheme usage, and two most-cited theories are self-determination theory and self-regulation theory. The self-government theory, which was developed from the instruction psychological science attack, examines about intrinsic and extrinsic motive in relation to the scholar ‘s behaviors and ordinance. It denotes a sense of pick, personal duty, and self-initiation of behaviors. While the self-regulation theory, a more recent development within the field of SLA research, refers to spontaneous ideas, feelings, and actions that are planned and cyclically adapted to the attainment of personal ends. Other well-known related theories are Language Learning Strategies ( LLS ) and L2 Motivational Self System. LLS is another attack which relates to strategic behaviors and keys property of good linguistic communication scholars. This theory has been seeking to set up a nexus between strategic behavior and existent acquisition additions, to show that schemes are non culturally biased, and to explicate why hapless schemes user differs from good scheme users merely in how they use schemes in context but non in the sorts or frequence of scheme they use ( Ortega, 2009:214 ) . Though self-regulation is a more recent alternate survey that replacing the traditional accent on sheer frequence of scheme usage. Its accent on the creativeness of attempts employed to command one ‘s acquisition processes is the chief issue I would wish to indicate out in this essay. L2 Motivational Self Systemis another of import recent theory of L2 motive proposed by Dornyei ( 2005 ) . It concerns motive particularly in footings of the theory of possible egos and the self-discrepancy theory ( Dornyei & A ; Ushioda, 2011 ) . Pulling on theoretical paradigms from both motivational psychological science and L2 motivational research, Dornyei ( 2005 ) ‘s L2 Motivational Self System theoretical account has three chief dimentions: the Ideal L2 ego, the Ought-to L2 ego, and the L2 Learning Experience. Rationale of this Essay: Self-regulation Theory in Relation to Motivation Despite the fact that there are many theories on motive in the context of SLA, self-regulation theory seems to outdo tantrum this essay. The self-regulatory attack allows for the combined survey of motive and strategic behavior, and of knowledge and affect, under a individual theoretical model. As supported by Ortege ( 2009: 211 ) who demonstrates a clear relevancy of self-regulation theory to SLA and single differences when â€Å" larning another linguistic communication poses a high-anxiety and complex challenge that demands cognitive every bit good as affectional self-regulation, and persons differ in their capacity to self-regulate. † There have been concerns about the clear-cut of LLS, as harmonizing to Dornyei ( 2005: 162 ) , there is a alteration of position that the LLS are â€Å" vastly equivocal phenomena and nil is distinct about them. † Furthermore, Dornyei ( 2005: 190 ) stated that research workers started to accept that analyzing the LLS was non of import every bit much as the fact that the ‘good ‘ scholars choose to set originative attempt in their ain acquisition and that they have the capacity to make so. Therefore, because of larning schemes examine the result of these forces, I decided to pull self-regulation theory which is looking at the initial drive forces. The L2 Motivational Self System besides does non suit in my context of depicting a short linguistic communication experience. It concerns more in footings of primary beginnings of the motive to larn another linguistic communication which are the Ideal L2 Self, Ought-to L2 Self, and L2 larning Experience. Review of Self-regulation Theory in Second Language Acquisition The get downing point of self-regulation theory is that human enterprises are ever purposive, knowing, effortful and voluntary ( Boekaerts et al. , 2006 ) . In the face of multiple ends and resulting environmental challenges, worlds are capable of accomplishing the terminals they choose to prosecute because they are able to self-regulate their behavior ( Ortega, 2009: 211 ) . In the context of SLA, L2 self-regulation is a procedure by which persons direct their attempts, ideas, and feelings toward the attainment of their personal ends, and self-regulation is neither a distinct mental ability nor an academic accomplishment ( Zimmerman, 2000 ) . In other words, self-regulation involves procedures, responses, and schemes that pupils initiate and regulate ( Zimmerman, 1986 ) to trip and prolong both their behavioural behavior and their cognitive and affectional operation ( Boekaerts, Pintrich, & A ; Zeidner, 2000 ; Zimmerman, 2001 ) . Self-regulation theory became the recent developments in the field of L2 single differences as there has been a demand to reconceptualize the ‘strategic behavior ‘ into a theory over the past decennaries. The two chief advocates for this impulse are Dornyei and Skehan ( 2003 ) who have pointed out that the L2 larning strategic behaviour should non be limited to O'Malley and Chamot ( 1990 ) ‘s taxonomy of ascertained heuristic and reported mental procedure or Oxford ( 1990 ) ‘s stock list of self-reported frequences of scheme usage. Then, in 2005, Dornyei pushed frontward the solution to speculating larning schemes and claimed self-regulation theory as a model for SLA research about strategic behavior during L2 acquisition. Self-regulation Schemes Dornyei has created a theoretical account of motivational schemes based on the psycholinguistic construct of selfaˆ?regulation which is intended to reaˆ?theorize linguistic communication larning schemes by analyzing strategic acquisition in the paradigm of selfaˆ?regulation ( see Dornyei, 2005 ; Tseng et al. , 2006 ) . This taxonomy of strategic acquisition is based in the model of motive control schemes ( Dornyei, 2001 ) and consists of five classs. Dornyei ( 2006 ) notes that his system was based on Kuhl ‘s ( 1987 ) and Corno and Kanfer ‘s ( 1993 ) taxonomy of action control schemes. The classs are defined below: 1. Commitment control schemes Commitment control schemes examine the pupils ‘ ability to put and make ends in their acquisition. It helps to continue or increase the learners'original end committedness. For illustration, pupils may maintain in head favorable outlooks or positive inducements and wagess, or pupils may concentrate on what would go on if the original purpose failed. 2. Metacognitive control schemes Metacognitive control schemes involve the monitoring and controlling of concentration, and the curtailing of any unneeded cunctation e.g. placing repeating distractions and developing defensive modus operandis, and concentrating on the first stairss to take when acquiring down to an activity. 3. Satiation control schemes Satiation control refers to pupils ‘ capacity to command ennui and dissatisfaction in a acquisition undertaking, and the ability to get by with these negative feelings ( Dornyei, 2005 ) . For illustration, pupils may add a turn to the undertaking or utilizing one ‘s phantasy to invigorate up the undertaking. These schemes can assist to extinguish ennui and add excess attractive force or involvement to the undertaking. 4. Emotion control schemes Emotional control schemes examine how scholars cope with emotionally charged feeling such as emphasis, depression and letdown that may impede their linguistic communication development. For illustration, pupils may utilize self-encouragement or utilizing relaxation and speculation techniques. 5. Environment control schemes Environmental control schemes refer to how a pupil controls their acquisition environment in order to ease survey. Learners with good environmental control are more cognizant of how their environment affects their acquisition and hold schemes to control these negative effects. For illustration, pupils may seek to extinguish distractions or inquiring friends to assist. Such activities will assist in extinguishing negative environmental influences and working positive environmental influences by doing the environment an ally in the chase of a hard end.Chapter FOURPERSIAN LANGUAGE LEARNING EXPERIENCE Learning Context Iranian Language Experience is portion of the Second Language Teaching and Learning faculty. The purpose of this linguistic communication experience is non chiefly for future usage but to represent, and do more existent, some of the issues connected with the linguistic communication instruction and acquisition with which the faculties trade. The teacher gives the grounds for taking this linguistic communication as follows: It is improbable that any of the faculty pupils has learned it before. It is an Indo-Europeaen linguistic communication, and so its grammatical classs, and some of its vocabulary, will be comparatively familiar to pupils. The class runs eight hebdomads, covering the first six lessons of the text edition. The pupils will larn in romanised written text non the Arabic book version as the intent is to larn a limited sum of colloquial Persian ( Farsi ) , with associated grammar and vocabulary. There will be a reappraisal session at the terminal of each two-lesson subdivision. ( See Appendix 1 for more inside informations ) The category consists of about 30 pupils from assorted nationalities, assorted with females and males, aged about from 20 to 25, and all the lessons are taught in English. The teacher is the native talker of the mark linguistic communication. I am a complete beginner-level scholar as I have no old cognition in Iranian linguistic communication or civilization. Though, I still show a great involvement in larning a new linguistic communication. I see this as a challenging undertaking, and I am extremely motivated by the idea of utilizing the linguistic communication as a mean of researching Iranian civilization and people. Iranian Language Learning Experience in Relation to Self-regulation Theory Personally, I aware that larning a 2nd linguistic communication is considered as a challenging undertaking which requires clip and attempt. As I am extremely motivated to utilize the linguistic communication non merely merely for the intent of the faculty, I developed my ain end to larn the linguistic communication every bit much as I could within the clip bound. In order to accomplish the end, maintaining my acquisition on path is really of import and the undermentioned schemes are how I regulate my Iranian linguistic communication acquisition in conformity to self-regulation theory: Commitment control schemes During the first two hebdomads, I was really interested to larn the linguistic communication when the teacher began to present the lesson with an easy to retrieve greeting phrase. I became more motivated to larn Iranian when the teacher presented about the tourer topographic points and the civilization. Hence, I made up my head that I have to take this as an chance to larn the linguistic communication every bit much as I could in order to go to the country in the hereafter. With this in my head, I committed myself to purchasing a Iranian text edition, so I would hold to to the full use the book and survey exhaustively throughout the class. Metacognitive control schemes After the consequence of the first quiz, I became cognizant that keeping my motive through civilization geographic expedition was deficient, and I needed to reexamine more grammar and vocabularies sporadically. In other words, I needed to construction my Iranian acquisition by puting frequent ends. To exemplify clearly, I set mini-goals for myself to finish one or two exercisings in the text edition per twenty-four hours. I besides had a specific end for each hebdomad that I must complete analyzing one chapter in the text edition before every Monday category. In the instance that there were other deadlines from other classs and I could non complete one chapter by weekend, I told myself to give a Sunday eventide to finish the chapter. These mini ends provided me an chance to reflect and supervise my ain advancement each hebdomad and helped supplying the motive to concentrate on my undertakings. Satiation control schemes During the class, I was ever looking for a new inspiration or a new motive in larning the linguistic communication. I enhanced my involvement by seeking about tourer topographic points or Iranian civilization online. I besides recorded my ain voice to get the better of ennui while larning new vocabularies or practising pronunciation. Emotion control schemes It was obvious that I experienced negative feelings such as anxiousness, defeat, and disheartenment after the consequence of the quiz. I avoided interacting with the teacher in the undermentioned lesson. However, I understood that I could non maintain avoiding the interactions, and it would be better if I had prepared for the lesson in front. I tried to acquire rid of negative feelings and cheered myself up by reminding myself about the existent purpose of the class, which is to indicate out some issues in the instruction and acquisition of a 2nd linguistic communication, and that the quiz grade was merely a manner to reflect on my L2 acquisition advancement. Environment control schemes As the Persian lesson runs merely one hr per hebdomad, larning in category would be deficient to accomplish my personnal end. to finish the book. Therefore, I tried to hold excess lessons and/or sought out extra beginnings of input and interactions. I look for a good environment that have easy entree to clip and topographic point to avoid cunctation such as the cyberspace ; I pattern Iranian pronunciation through YouTube pictures and analyze more about Iranian grammar and vocabulary through free lessons online. Self-evaluation Due to the fact that I needed to reflect on my day-to-day advancement in order to integrate received feedback on the prospective assignment, it helped me to supervise my advancement and detect my schemes whether the manner I self-regulate has been bettering my acquisition or non. In footings of committedness control schemes, I had a high sum of motive in the beginning that I wanted to larn every bit much as I could. I had a really high outlook of myself and even bought the text edition in hope to analyze farther the demand. Although, this might non be strong plenty to maintain myself commit to my end, in fact it kept me engaged in the undertakings for a short period. Part of this failure was due to the fact that I did non hold a definite agenda of my Iranian acquisition and that I was distracted by other topics. Another portion might due to high intrinsic motive, I was excessively ambitious to larn and did non analyze my ability exhaustively. However, even though my motive was dropped after the quiz, when I subsequently set up the mini ends for each hebdomad, my procedure of learn became more construction and prolong my motive throughout the hebdomad. In other words, these schemes help me minimising cunctation or distraction and maximising concentration and maintaining ends in focal point. This can be said that metacognitive control schemes are indispensable to develop a scholar liberty. As Wenden ( 2001: 62 ) demonstrates that â€Å" a acknowledgment of the map of metacognitive cognition in the self-regulation of larning should lend to a clearer apprehension of scholar liberty, particularly how it can be developed and enhanced. † Wenden ‘s findings on the function of metacognitive cognition in self-regulatory procedure besides corroborate Chamot and O'Malley ‘s ( 1994: 382 ) observation that â€Å" expressed metacognitive cognition about undertaking features and appropriate schemes for undertaking sol ution is a major clincher of linguistic communication larning effectivity † . In add-on to my repletion control schemes, the manner that I ever look for inspiration from different beginnings for my ain acquisition can maintain my larning on procedure. In my sentiment, this scheme should be a manner to increase my motive when I feel procrastinated or bored. However, I found myself passing excessively much clip shoping on the cyberspace about Iranian civilization and had less clip to reexamine the undertaking. I should be careful that it would non take up excessively much clip of my day-to-day Persian acquisition otherwise it would non be effectual. So, it seems that this scheme might non be helpful to me sometimes because I can utilize it as an alibi to stall. My emotion control schemes, peculiarly to my positive self-talk is besides mentioned in a survey by Bown ( 2009 ) that this technique helped scholars maintain position on their linguistic communication acquisition. It alleviated feelings of defeat or anxiousness. Bown divided that scholars used self-talk for two primary intents: ( a ) to remind themselves of their ain motive for larning the linguistic communication and ( B ) to promote themselves when they felt that they were non doing adequate advancement. The usage of this self-talk besides served to assist scholars maintain their outlooks of themselves realistic, as informed by their beliefs about linguistic communication acquisition. Learners would state themselves that errors are portion of acquisition or that it takes longer to larn Russian than other linguistic communications they may hold studied antecedently ( Bown, 2009 ) . Though it is true that the usage of this scheme became effectual when I had a low quiz grade, in my i nstance it must be combined with other schemes ( such as metacognitive control schemes ) at the same clip in order to wholly encouraging myself. I must hold a definite program ( the mini ends ) to back up my positive self-talk. For my environment control schemes, Wolters ( 1998 ) , mentioning research from Corno ( 1989, 1993 ) , Corno and Kanfer ( 1993 ) , and Kuhl ( 1984, 1992 ) , pinpoints a self-regulation technique I employed: ( 1 ) environmental control, for illustration â€Å" a pupil who†¦ decides to travel to a quiet topographic point conducive to analyzing ( 225 ) . † In my sentiment, the manner that I ever try to turn my environing environment into a learning environment for me makes me sometimes bask larning by myself instead than analyzing in the schoolroom. It helps me finish the mini end I set for myself in each twenty-four hours. In add-on, this can be supported by the survey from Bown ( 2009 ) . The findings suggested that effectual self-regulation depended on the scholars ‘ sense of themselves as agents in the acquisition procedure. Learners who recognized their function as writers of their ain acquisition transformed the acquisition environment to run into their single de mands ( Bown, 2009 ) .Chapter FIVECONCLUSION AND DISCUSSION It is believed that motive is indispensable in larning a 2nd linguistic communication as it can be a goaded force for the scholars to get down their 2nd linguistic communication acquistion and it can be a force that sustain the acquisition throughout the acquisition. However, motive, harmonizing to Dornyei and Ushioda ( 2011 ) , is a dynamic and complicate factor which concerns about the pick, continuity, and attempt of the scholars in modulating thier ain motive. From this, motive can be seen as a factor that correlative to the scholar behavior which can lend to the scholar liberty. There are many theories which were developed to analyze about motive in relation to L2 learner behavior and scheme usage. Self-government theory ( SDT ) is one of the theories that has a wide model for the survey of human motive and personality. It is concerned chiefly with intrinsic motive and the manner to which the person is self-motivated and self-determined.Language Learning Strategies ( LLS ) is another attack which examines the schemes that the good linguistic communication scholar employ. The L2 Motivational Self System is another recent attack in relation to L2 motive and the ego model. It concerns three ‘self ‘ dimensions: Ideal L2 Self, Ought-to L2 Self, L2 Learning Experience. Self-regulation refers to the grade to which persons are active participants in their ain acquisition. It is a more dynamic construct than larning scheme, foregrounding the scholars ‘ ain strategic attempts to pull off their ain accomplishment through specific beliefs and procedures ( Dornyei, 2005 ) . In the context in this essay, it is found that motive became a critical factors on how the scholar will take the schemes to modulate his/herself and maintain the acquisition procedure traveling in order to accomplish end of larning a 2nd linguistic communication. In other words, it can be argued that self-regulation of L2 acquisition is multidimensional, including cognitive, metacognitive, motivational, and behavioural procedures that scholars can use to heighten accomplishment. The deliberative, adaptative procedure of self-regulation enables scholars to manage undertakings efficaciously and prepares them to take duty for their acquisition ( Wenden, 2001 ) . In chapter 4, based on the Self-regulation theory, my Iranian Learning Experience has been evaluated in relation to motive. Harmonizing to the four self-regulation schemes I employed, it is found that I depend much or less on motive to modulate or command the four schemes. For case, motive became a important factor on how I use the metacognitive control schemes to alter the manner I learn the linguistic communication. While motive has been seldom concerned on how I chose the topographic point to analyze as in the environment control schemes. Nevertheless, I could non hold more that both motive and the four self-regulation schemes are the two indispensable factors that can non be overlooked in scholar liberty and the development in the procedure to heighten single acquisition in order to accomplish the end. Though the purpose of the Iranian Language Learning category was simply to see the issues that can be raised in L2 acquisition and instruction, the fact that the category is conducted merely one hr per hebdomad might non be plenty to actuate some scholars to prosecute during the lesson. In order to hold a more effectual category, the teacher could raise an consciousness of utilizing self-regulation schemes which I believe will be fruitful for the pupils themselves to hold an chance to supervise their acquisition advancement and develop their larning liberty in L2 acquisition. As Hurd ( 2008 ) emphasises, awareness-raising of self-regulation in L2 acquisition is every bit if non more of import in independent larning scene ( e.g. on-line environments and distance acquisition ) , where pupils lack the sort of social-affective support provided by regular interactions with other scholars and the instructor, and typically may be prosecuting in linguistic communication acquisition on top of full-time survey and personal committednesss.