...Introduction to the Theory of Accounting and Control ••••••••••••••••••••••••••••••••••••••••••••• Three ideas are central to understanding accounting and control in organizations. First, all organizations are sets of contracts among individuals or groups of indi viduals. Second, provision of shared information among the contracting parties helps design and implement these contracts. Finally, control in organizations is a sustainable balance or equilibrium among the interests of its participants. It should be distinguished from control of organizations, which suggests manipulation or exploitation of some participants by others. We start this overview by stating these ideas briefly, leaving most definitions and details for the following chapters. We conclude with a summary of ideas about micro and macro aspects of accounting and control presented in the book. Organizations as a Set of Contracts Organizations are many things to many people. Business firms, for example, are employers to those who work for them; customers to the purveyors of goods and services; suppliers to their own customers; benefactors to those who receive their charity; investments to those who save; taxpayers to the government; a threat to the livelihood of their competitors; impersonal bureaucracies to the powerless; and pillars of free enterprise to the believers. Organizations are variously seen as com plex networks of human relationships, production functions, hierarchies, even garbage cans....
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...Tim Hirschi’s Social Control Theory in Crime and Punishment in Suburbia Over the past few decades criminologists and sociologists have developed several theories in an effort to try and explain what causes some human beings to commit crimes. One of the most well-known theories that tries to explain why criminals commit crimes is called the social control or social bond theory developed by a theorist named Travis Hirschi. Hirschi also wanted to figure out why people don’t commit crimes instead of just figuring out why they do and he tried his best to answer those questions using his social control theory.The social control theory developed by Mr. Hirschi states that a person who has bonds with family, friends, the community, or other groups is less likely to participate in criminal activity than people who do not have those solid bonds in their life. (Glick & Miller, 2008, p. 175) Some theorists criticize this theory because they say not having bonds with friends, family, or the community has no effect on whether a person becomes involved in criminal activity or not. This paper will use the movie Crime and Punishment in Suburbia to demonstrate the validity of the social control theory by showing that not having strong bonds in a person’s life can drive them to commit criminal acts. Crime and punishment in Suburbia is the perfect movie to use in order to demonstrate the validity of Travis Hirschi’s control theory because it is about a girl named Rosanne who lacked...
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...To what extent can control theory explain juvenile delinquency? (15 marks) Control theories argue that individuals have the potential and opportunity to perpetrate delinquent or criminal offenses, but usually refrain from such behaviour because of fear and social constraint. The control theory is used to explain as to why people don’t engage in other deviant behaviours. This is an act that deviates from the norms and value set by the society. Hirschi, a criminologist view of social control is the assumption that persons will engage in delinquent behaviour when their "social bond" to society is weakened. He shares a similar view to Durkheim which he state that social order is based on shared values and socialisation occurs through institution integrating into society. However, control theory takes the opposite approach from other theories in criminology. Instead, Hirschi want to explain as to why people do not commit crime. According to Hirschi, norms emerge to deter deviant behaviour, leading to conformity and groups. He believes that people will conform to a group when they believe they have more to gain from conformity than by deviance. Hirschi argued a person follows norms because they have a bond with society. These social bonds have four elements: opportunity, attachment, belief, and involvement. When any one of these bonds is weakened or broken a person is more likely to act in defiance. In Hirschi’s view, attachment measures our connection to others. When we are...
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...bribery, embezzlement, and money laundering. There are many theories out in the world about why criminals commit their crimes, but only one of these theories seem to explain why white collar crimes happen. Control theory is one theory that explains criminal behavior by the amount of containment a person has had. The less containment an individual has had in their life, the more likely they are going to act out. The social disorganization theory explains the criminality of different geographical regions around the world. It is said that the closer you live to the center of a city, the more likely you are to commit a crime. The more strain a person has in their life, the more likely they are going to commit a crime to get rid of the strain. This theory is called the strain...
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...The objective of this paper is to make an argument on which particular theory describes crime more. The two theories that I have chosen will be the Labeling Theory and the Social Control Theory. Social control theory elaborates further into why people commit criminal behavior, than the Labeling Theory when expounding on underage drug use. In most cases criminals have been explained by the control variables of Hirschi's social control theory. Essential tools in shaping most people's characteristics, is their upbringing and societal influences. One of the biggest influences upon people is society, family, and their peers. Personally I do not believe that crime comes from a certain individual acting alone because truly society has an impact on...
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...is said to be very beneficial for the health. Now drinking is all about self-control. Some people have no control over their actions. Gottfredson and Hirschi made the self-control theory, which sociologist use to explain how people have many differences when it comes to engaging in deviant behavior. Drinking technically is not deviant behavior in American culture, however binge drinking is frowned upon. It can lead to problems later on in a person’s life, say they became an alcoholic. “Self-Control and Adverse “Drinking” Consequences” talks about how drinking patterns differ from age, groups, and races. There are many groups whose...
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...reliability, safety, and serviceability of structures, the vibration control theory and practices are leading for more and more concentration in civil engineering structures with a lot of practice being executed on current infrastructures such as high rise buildings, off-shore platforms and long span suspension bridges. As we know vibration means mechanical oscillations about an equilibrium point. The oscillation can be cyclic or non-cyclic. The control of vibrations is necessary for machines, space shuttle, aircrafts, ships floating on water etc. With the innovations in engineering the vibration reduction technique has found its way to civil engineering and infrastructure field. Currently innumerable...
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...ABSTRACT The objective of the controls laboratory is to use multiple methods to characterize parameters of a DC motor and compare these experimental methods to theory. By determining system parameters accurately, closed loop control can be used to optimize systems not only involving DC motors but essentially any mechanical system. Gains for several controllers were calculated and the effect of adding mass to the flywheel of the motor was investigated. Initially, the dead-zone and saturation voltages were obtained for the motor, to define the operating range. To determine system parameters (namely the time constant Tm and motor gain Km) two methods were investigated: step voltage response and frequency response. Using the step response, the steady-state speed of the DC motor was recorded for incremented input voltages and plotted. The slope of the linear regression of this plot is an estimation of the motor gain. The plot can be found at the end of this abstract. Additionally, for each input voltage a characteristic speed was determined by taking the product of the steady-state speed ωss and (1-e-1). Since the time constant is defined as the time taken for the exponent to be negative one (i.e. e-1), the characteristic speed occurs at the time constant. The time constant was obtained for each input voltage and averaged. To determine these parameters using frequency response, the input voltage was incremented over a range of frequencies. For each input frequency, the amplitude...
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...systems of any nature which are capable of receiving, storing and processing information so as to use it for control." — A. N. Kolmogorov * "The art of securing efficient operation." — Louis Couffignal[7] * "'The art of steersmanship': deals with all forms of behavior in so far as they are regular, or determinate, or reproducible: stands to the real machine -- electronic, mechanical, neural, or economic -- much as geometry stands to real object in our terrestrial space; offers a method for the scientific treatment of the system in which complexity is outstanding and too important to be ignored." — W. Ross Ashby * "A branch of mathematics dealing with problems of control, recursiveness, and information, focuses on forms and the patterns that connect." — Gregory Bateson * "The art of effective organization." — Stafford Beer * "The art and science of manipulating defensible metaphors." — Gordon Pask * "The art of creating equilibrium in a world of constraints and possibilities." — Ernst von Glasersfeld * "The science and art of understanding." — Humberto Maturana * "The ability to cure all temporary truth of eternal triteness." — Herbert Brun Other notable definitions include: * "The science and art of the understanding of understanding." — Rodney E. Donaldson, the first president of the American Society for Cybernetics * "The control of an automaton's feedback loop." - Link Starbureiy * "A way of thinking about ways of thinking of which...
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...Ward-Leonard Motor Generation System Introduction: A control system generally controls, regulates, and updates its output continuously based on present inputs, nature of the system, and the past outputs. In other words, there is a feedback mechanism that is inherent in the system, and is called a closed loop control system. For example, adding an emitter resistance to a common emitter amplifier, results in a negative feedback mechanism in the amplifier system – if the output current increases, the input voltage decreases accordingly so as to reduce the output current; if the output current decreases, then the input voltage increases in order to raise the output current level. Negative feedback thus ensures that the output is always controlled to stay within an optimal range. Similarly other systems may exhibit a positive feedback mechanism. In either case, a control system can be represented as follows: Figure 1: Control System representation In Figure 1, G represents the forward loop function and Fb represents the feedback function. In case the Fb function is absent, the system is reduced to an open loop system. The most popular representation of control systems is using the ‘Block Diagram’ approach (Balakrishnan, 1988). Each component in the system is represented as a block, with its role represented as a mathematical function. From the block diagram representation, the overall function of the system, called the transfer function, is obtained. The transfer function...
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...Chapter 1 Management and Control Management control is a critical function in organisations. Management control failures can lead to large financial losses, reputation damage and possibly even to organizational failure. Reality shows us (in some examples illustrated on page 3-4) the importance of having good management control systems (MCS). However, adding to much control does not always lead to better control. Some MCS’s in common use often stifle initiative, creativity, and innovation. I.e. in organisations with a lot of bureaucracy a culture with a lack of responsibility can occur and due to the slow, bureaucratic processes people can find ‘creative’ ways to speed up this process. That good MCS’s are important is widely accepted, but within the field of MCS’s there are different views. An old, narrow view of a MCS is that of a ‘cybernetic’ system involving a single feedback loop. You can compare measuring performance with a thermostat; They measure the temperature, compare those measurements with the desired standard, and, if necessary, take a corrective action (turn on or off). This book, however, takes a broader view. It recognizes that may management controls in common use, such as direct supervision, employee-hiring standards and codes of conduct do not focus on measured performance. The focus instead on encouraging, enabling or, sometimes, forcing employees to act in the organization’s best interest. MCS can rather be proactive (to prevent) than reactive. The primary...
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...motivational and inspirational leader who enjoys being part of a successful and productive team, and thrives in highly pressurised and challenging working environments. OBJECTIVE Currently looking for a new and challenging position, one which will make best use of existing skills and experience while enabling further personal and professional development. EDUCATION AND QUALIFICATIONS MSc Embedded Systems and Robotics – Distinction (2003) Thesis: Compact Motion Tracking System for Human Rehabilitation BSc Computer Science with Robotics & Intelligent Machines – 2.1 (2002) Thesis: 2D Mapping Mobile Robots in Unstructured Environments College Courses Mathematics, Mechatronic Systems, Applied Dynamics and Electrical Control Theory KEY TECHNICAL SKILLS • Assembler, Embedded C, C++, Visual MFC, Linux, Java, OpenGL, Handle-C and VHDL CAREER SUMMARY 2005–date Mobile Robotics Ltd, London SENIOR RESEARCH ASSISTANT • Playing a lead role in the research team tasked with developing a range of underwater robotic research vehicles, a £2.2 million project funded by the London Zoo • Actively involved in the commercial aspects of the project to facilitate the achievement of demanding...
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...International Review of Business Research Papers Vol.2. No.4. December 2006, Pp. 39-50 eBusiness-Process-Personalization using Neuro-Fuzzy Adaptive Control for Interactive Systems Zunaira Munir1 , Nie Gui Hua2 , Adeel Talib3 and Mudassir Ilyas4 ‘Personalization’, which was earlier recognized as the 5th ‘P’ of e-marketing , is now becoming a strategic success factor in the present customer-centric e-business environment. This paper proposes two changes in the current structure of personalization efforts in ebusinesses. Firstly, a move towards business-process personalization instead of only website-content personalization and secondly use of an interactive adaptive scheme instead of the commonly employed algorithmic filtering approaches. These can be achieved by applying a neuro-intelligence model to web based real time interactive systems and by integrating it with converging internal and external e-business processes. This paper presents a framework, showing how it is possible to personalize e-business processes by adapting the interactive system to customer preferences. The proposed model applies Neuro-Fuzzy Adaptive Control for Interactive Systems (NFACIS) model to converging business processes to get the desired results. Field of Research: Marketing, e-business 1. Introduction: As Kasanoff (2001) mentioned, the ability to treat different people differently is the most fundamental form of human intelligence. "You talk differently to your boss than to...
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...side-slip angle Side-force coefficient contribution due to rudder deflection Side-force coefficient contribution due to aileron deflection Wing cord (m) UAV displacement from glide path (m) Drag fore (N) Acceleration due to gravity (m/s2) Inertia matrix Lift force (N) Applied moment vector (N.m) Mass (kg) Dynamic pressure Slant range (m) ABSTRACT An automatic landing system for an unmanned aerial vehicle (UAV) is presented in the following paper. The nonlinear aircraft model with elevator deflection and thrust as control inputs is established using the appropriate aerodynamic data, followed by the definition of the flight trajectory the airplane is expected to travel during landing, which is divided into glide path and flare. Nonlinear control using feedback linearization method is employed to develop the automatic landing controller for the UAV aircraft. Elevator deflection is used to control the pitch angle and throttle controls the speed. The feedback linearization control technique provides...
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...A Balanced Scoreboard By Student’s Name Course Code+Name Professor’s Name University Name City, State Date Of Submission A Balanced Scorecard A balanced scorecard is a structure component system that consists of calculated management and plan. The two basic components of the scoreboard is often broadly essential to any organization particularly; government’s day to day business activities, an individual’s business and also to the non-governmental organizations – majorly to those that give service to the society without expecting any income in return (Daft 2009). It is necessary for the above mentioned organizations and business structures to essentially use the scoreboard due to the following reasons; • The use of the scoreboard contributes to the basic improvement in the communication structure of a country without comprising the country’s boundary i.e. both internally and externally. • The scoreboard also assists a particular organization by relatively being efficient in the provision of the essential data of the business. By doing this, it keeps both the business and the organization on toes i.e. it empowers the business or organization to achieve its set of objectives. • The scoreboard is also known to be actively monitoring the administrations performance in relevance to its set objectives. Origin The scoreboard was initially invented by two close associates namely; Dr. Robert Kaplan...
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