Controllability Principle in Responsibility Accounting

Controllability Principle in Responsibility Accounting One underlying concept of the traditional management control system is the responsibility accounting. It is viewed as an important feature because it permits the ease of decentralization in M-form organizations. It distributes accountability and provides accounting reports on these distributed accountabilities. It provides a way for large unmanageable organizations to be managed such that all subsystems have similar goals. It can be defined as a system where managers are held responsible for activities under their leadership. Built on responsibility accounting is the principle of controllability. This principle has been viewed as the cornerstone of responsibility accounting (S. Modell and A. Lee, 2001). The principle states that managers should only be evaluated on elements that are within their control. Research literatures on responsibility accounting point to the fact that responsibility accounting and the controllability principle cannot be made independent of one another. The re lationship becomes obvious when both are looked at together; responsibility accounting holds the manager responsible for a particular division but the controllability principle ensures that the managers are held responsible only for factors that they can control. For this reason, Ferrara (1964) called responsibility accounting a communication system with the sole purpose of helping the organization achieve its goals. The controllability principle, therefore, serves to make this communication channel clearer and understandable. The role played by the controllability principle makes it an appealing notion. However, much research articles have argued for the observance of controllability principle as well as against its observance in responsibility accounting. This paper seeks to evaluate the arguments for and against the observance of the principle of controllability. Arguments For and Against the Observance of Controllability Principle Recent research concludes that there are two types of uncontrollable factors within the borders of controllability; internal uncontrollable and external uncontrollable factors. Studies also show that when it comes to controllability, managers consider responsibility accounting fair when the effects of internal uncontrollable factors on their performance is negated in appraisal. The concept of fairness was given in McNally G. (1980) as one of the rationales for observing the principle of controllability. He stated this using the expectancy theory of motivation. The notion of fairness makes the observance of controllability desirable when performance evaluations are carried out on the managers. The controllability principle makes the appraisal a fair one. This is as a result of the appraisal done in consideration of the controllable factors and uncontrollable factors. The result of the appraisal would be a satisfied and possibly motivated manager. Choudhury N. (1986) goes further to sa y that this conforms to the commonly held principle of justice. The equity theory of motivation also helps to explain it further the theory says a fair days work for a fair days pay. In the case of the manager and controllability, this would be a fair assessment for a fair periods work. Achieving organizational goals are very important for any firm and the means of doing that is through the managers of the decentralized firms but if the managers perception of the performance appraisal is unfair, he is demotivated and unsatisfied. He also loses focus and possibly direction. Going by McGregors Y theory of motivation, this could damage the managers perception of his work. He wants to work and put in his best but if his best is judged against things out of his control, this could lead him to learned helplessness or to leave the firm (Nandan C, 1986). For such an organization whose appraisal system is deemed to be unfair, they would have a high turnover rate. The implications of this are far reaching as harmful managerial behaviour might crop up. With fairness in place, observing the principle of controllability helps managers to pay attention to uncontrollable factors. The responsibility accounting holds them accountable for what goes on in their divisions; controllability principle makes the uncontrollable factors obvious. Managers will direct corrective efforts to these uncontrollable factors (McNally G., 1980). This in turn would help to influence the managers behaviour such that it aligns with organizational goals. The knowledge that his appraisal is a fair one would motivate him to try to exert some influence over these uncontrollable factors. If the influence pays off, then he is one step closer to achieving organizational goals. This also induces him/her to pay more attention to factors previously perceived as uncontrollable but now influenceable because of the effort he has applied (F. Giraud, P. Langevin and C. Mendoza, 2008). In the agency theory framework of management control where all information is used to appr aise the managers performance in line with the controllability principle, the appraisal report highlights the controllable and uncontrollable factors. Senior management can attach rewards to these seemingly uncontrollable factors to ensure that managers do their best to attain them without neglecting other duties necessary for the organizational goal attainment. S. Modell and A. Lee (2001) refer to the influence over seemingly uncontrollable factors when they noted that reliance on controllability principle helps to enhance managerial control of powerful institutional actors such as managers. The empirical study carried out by Frow N, Marginson D, and Odgen S. (2005) at Astoria PLC also points out the fact that factors that cannot be controlled can be influenced with some effort; they found out that the firm uses the AIP (Astoria Improvement Process) to reinforce influenceablity. They noted that the AIP helps the manager retain some form of control where they have only partial contr ollability but the AIP also imposes expectation on the managers. This would ensure that the managers make extra effort to influence these factors to meet the expectation laid up on them. Controllability principle helps to neutralize the effects of uncontrollable factors on a managers performance, thus giving a true picture of the managers efforts. This is another appealing notion of the controllability principle. It has been argued that the organization is a social system that grows in complexity like the biological systems. This complexity brings with it constant changes and in the organizational context, this would mean unforeseen changes that can have positive or negative effects on the efforts of the manager. One of such complexity is the competitive and economic elements. Both of these can affect the managers effort in a positive or negative way. An appropriate example is the financial crisis of 2007-2010 which has caused a downturn in stock prices. This in turn affects the profit and investment levels but the controllability principle neutralizes the effects of the financial crisis on the managers performance. Giraud et al (2008) noted that neutralization of un controllable factors can take two forms; ex-ante neutralization and ex-post neutralization, both of which have the same the same result, neutralizing the effects of uncontrollable factors on the performance of the managers. The Controllability principle provides a reliable assessment of the managers performance. When all uncontrollable factors have been neutralized, the assessment will be based on the efforts of the manager in improving the division under his control. Choudhury (1986) notes this when he says that the results of the division under the mangers control is a combination of the managers efforts and the uncontrollable factors. Separating managers effort from uncontrollable factors provides a better basis for assessment. In the principal agent framework, this would be a very necessary basis for rewards, the principal uses everything in his disposal to appraise the manager but when controllability principle removes the uncontrollable factors, the managers efforts are clearly seen. The rewards can then be based on the managers efforts at controlling the factors that he could to achieve organizational objectives. Ferrara (1964) argues that the controllability principle in responsibility accounting helps the organization to grow in that it helps to locate the errors and mistakes of the organizational members. He argues that errors and mistakes are the stuff of which progress is made . He also argues that controllability is a means of locating those activities and people in the organization in need of help so that assistance can be rendered and scarce resources of the organization would be more utilized. This would mean that controllability principle works in line with the organizational goals and where a positive attitude about it is inculcated in managers, the organization should move at the targeted pace. The responsibility accounting reports will make clear the controllable factors and the uncontrollable factors but amidst the controllable factors, a well prepared report will reveal where there might be problems. These problems can be considered and worked on or used as a base for future st rategic plans. When all errors and mistakes are corrected, they make room for improvement. In spite of these appealing advantages for controllability principle, there have been arguments against its observance in the responsibility accounting. Choudhury (1986) argues that controllability principle is not sacrosanct. Considering the size of big firms, a lot of factors hinder the practicality of the controllability principle. The interdependencies of the divisions within these firms create an unclear line with respect to divisional boundaries and places difficulty on the responsibility accounting process. One such factor is the task complexity of some divisions. If a particular manager works with another divisional manager to accomplish a difficult task, it becomes difficult to appraise the managers efforts because supposedly, the manager with the task had control over the particular task but performance appraisal with controllability principle makes this difficult. The manager had the task under his control but the other manager that helped had no control over the task but had ideas and participated in accomplishing the task. In this aspect Amey (1979) compares organizations to biological systems that grow in complexity. The complex growth makes controllability impossible. Observing the controllability principle in complex organizations is limiting on the innovativeness and the creativity of managers in the organizations. When managers are aware that they are being assessed on controllable factors, they would not be willing to take on risky ventures that have potential benefits for the organization. In their examination of the limitations of controllability principle, Antle and Demski (1988) conclude that the limitations of controllability on organizational growth can be modified through the information content notion. The limitation of the controllability principle is a hindrance on the positive results of team work. M-form organizations require team work to succeed, however, the observance of the controllability principle in the principal-agent framework breeds competition and this affect team work negatively thus a sales manager might have a good idea on how to achieve the tasks of the marketing manager but because he does not want the marketing man ager to do better that him in their performance appraisal, he would not assist or offer advice. Team work is therefore placed at the bottom of the list of useful organizational ethics. On the contrary where both managers would work together without neglecting their divisional duties, they could achieve desired results and if possible, meet their separate targets. The study carried out by Frow et al (2006) supports this fact; their findings revolve around accountability without controllability and the results also shows that the Astoria Plc. encouraged more co-operations because of organizational promotion of greater interdependencies. Another aspect where the observance of controllability principle is limiting is the area of performance evaluation. It limits the use of market measures in evaluating the managers performance. The use of market measures is one of the ways of evaluating senior management employees and the limiting effect of the controllability principle weakens the effe ctiveness of these measures (Merchant, 2006). The limitations of the controllability principle lead to rigidity in organizations. The controllability principle does not allow room for organizational flexibility. It limits the organization to growth based on only controllable factors. Modern day organizations are very dynamic and this constant change is not compatible with the concept of controllability. If controllability principle is been observed in an organization, the organization would not allow change such that it is flexible and easily adaptable to changes in its environment. Amey (1979) argued that businesses needed to maintain flexibility in internal arrangements such that adjustment would not be impeded and its links with its environment would grow stronger. Observing controllability principle in responsibility accounting involves some elements of subjectivity. This occurs when the basis for establishing controllable and uncontrollable factor are unclear. The performance evaluation team will have to set a criterion to use when carrying out an appraisal; this criterion would be based on what they think and probably not what they are aware of. In doing this, they become subjective in the appraisal. This would be perceived by the manager as unfair appraisal. He would view himself as being unfairly treated without consideration of factors contingent upon his performance. As a result of this perception of the performance appraisal, the manager could behave in a dysfunctional way. Such actions would be detrimental to the organizational goals. A manager who perceives an unfair system would also be demotivated. The findings of the research done by Giraud et al (2008) concluded that managers do not want uncontrollable external factors neutralized because of the level of subjectivity involved in it. Similarly, drawing from the study carried out by Modell and Lee (2001) institutional factors affect the controllability principle, in turn these factors affect the efficiency of the responsibility accounting system. The controllability principle is also expensive to maintain in an organization. I would argue that the process involved in ensuring the observance of responsibility principle is not cost efficient. The process would require constant research into the market forces so as to distinguish controllable factors from uncontrollable factors; where it is not possible to make such a distinction, the organization would have to incur more costs to ensure that the performance appraisal system is perceived as fair by its managers. The energies and costs that would be consumed by such a process would be effectively used in another part of the organization where it would be beneficial. Giraud et al (2008) also argues on the difficulty of evaluating uncontrollable factors, they specifically note the difficulty as regards the impact of economic recession. Thus, I would also argue that payment for the services of qualified experts on the distinction between controllable and uncontrollable factors for p erformance evaluation is an unnecessary cost to the organization. Research has also shown that observing the controllability principle leads to dysfunctional behaviour of managers. Hirst (1983) noted that reliance on performance measures that capture uncontrollable factors promote dysfunctional behaviour. This as a result of the managers perception of the performance evaluation system; he wants to avoid the effects of uncontrollable factors and he does that by engaging in activities that do not promote organizational objectives. Giraud et al (2008) mention such activities to include data manipulation, creating slack and developing an excuse culture. He narrows his focus to just the factors that he knows he would be appraised by and where he fails, his self-efficacy is reduced. Observing controllability principle in responsibility accounting can have consequences for organizational goals. It can lead to short termism on the part of manager. In narrowing their focus, managers focus on the components of the performance evaluation system and not on the organizational goals. This would lead to the neglecting of organizational long term goals. Thus, a manager with a long term goal of improved return on investment but with a sales division short term goal of number of user complaints per month and percentage variation from budgets will focus only on reducing the percentage variation from budgets thereby maligning the chances of improving the ROI. This might mean inferior sales strategies that would result in a drop in sales figures which have negative effects on the ROI. Conclusion Theoretically, observing the controllability principle in responsibility accounting has been perceived to have its advantages and disadvantages to the organization. The definition of the controllability principle indicates that there is a clear distinction between controllable and uncontrollable factors. This distinction supposedly makes it easy to observe in responsibility accounting. However, empirical studies reveal that organizations do not fully observe the controllability principle. Findings indicate that there is some sort of continuum that has controllable factors on one end and uncontrollable factors on the other end with varying degrees of control in between. Studies also show that some managers do not see themselves on either end of the continuum but somewhere in the middle. This means that strict observance of the controllability principle is impractical. Choudhury (1986) argues that the responsibility accounting concept should not be hindered by controllability and that it should be interpreted independently of controllability. Moreover, controllability should be defined contingent upon the contexts of the organization. McNally (1980) also argues that controllability can be applied in a modified version. Recent literature also indicates that organizations tend to hold managers for factors that they can influence rather than factors that they can control. This lies somewhere between controllable factors and uncontrollable factors on the controllability continuum. Giraud et al (2008) refer to this as the influencable factors. In addition, the interdependencies of organizations blur the lines separating controllability and other sub-systems in the responsibility accounting system (Hirst, 1983) as well as the uncertainties of the organizational environment. Consequently, I would argue that strict observance of the controllability principle is unrealistic. The modification and the re-definition of the controllability principle is a gradual shift away from the premise of the controllability principle. The difference between controllable and uncontrollable factors is lacking in clarity as regards modern organizations. It also does not align well with the structure of modern day organizations. Similarly, factors that can be influenced today might not be influenced the next day or next operating period because of the unpredictability of the environments of the organizations. Besides, can the ability to influence an event be measured and to what extent can it be measured?

Performance Enhancing Drugs in Sports Essay -- Steroids Drugs Sport At

Performance Enhancing Drugs in Sports When involved in sports, you have to be competitive. You need to win more than anybody else. However, athletes are taking winning to the extreme. As the use of performance enhancing drugs is becoming more popular amongst athletes, many of them do not understand the risks involved in taking these drugs. Many people are looking for a quick way to build muscles, or to get stronger the fastest way possible. Using these performance aids may very well be a quick fix for many athletes, but taking the drugs is unethical and dangerous. Using special drugs to boost an athlete’s performance is degrading to sports and to the athlete, but after they stop using the drugs and lose some strength, you become trapped in the steroid cycle. Steroids were developed in Europe around 1930 to treat undernourished and healing patients after surgery. Steroids are a synthetic version of the human hormone called testosterone. It stimulates development of bones and muscles. Competitive weightlifters began using these steroids around the 1950s as a way to increase their athletic performance and gain an upper hand on the rest of their competitors. After its initial use in bodybuilding, the drug spread like fire through the rest of the sports world, ranging from sports in high school to professional athlete in the Olympic Games. Steroids may be taken by injection or orally. Steroids can be divided into two types: anabolic and androgenic, but the distinction in some ways is artificial. Anabolic steroids mainly affect the metabolism, immunity and muscle, while androgenic steroids have strong masculinisation effects on women and sometimes feminisation on men. Athletes should not take steroids or supplements as they can lead to addiction and severe health problems and other side effects. Some of the health problems include sterility, heart or liver disease, kidney damage, coronary artery disease, high blood pressure and cancer in males and females. Other common side effects are increased aggressiveness and paranoia. The list can go on and on. Female users face even more problems than male users. In females, many physical changes may occur such as growth of facial and body hair, deepening of the voice, diminished breasts, and abnormal menstrual cycles. If taken by to early, anabolic steroids may stunt growth, by fusing the growth plates. ... ...ce today, but the laws against steroids should be enforced more often. While users believe it is their decision to use drugs to gain strength, their friends and family will have to deal with the consequences as well as the user because of the side effects and possible death of the user. A person can use steroids just one time, but that one time can kill him twenty years down the road. References American Fitness Magazine. (2004, September/October). Out of Control. Retrieved February 10, 2005, from EBSCOhost database. [Journal article] Leshner, A.I. (n.d.) Anabolic Steroid Abuse, National Institute on Drug Abuse. http://www.drugabuse.gov/ResearchReports/Steroids/Anabolicsteroids.html [Online] Mishra, R. (June 1, 1995). Steroids and Sports Are a Losing Combination, US Food and Drug Administration. Retrieved February 10, 2005, from http://www.fda.gov/bbs/topics/CONSUMER/CON00107.html [Online] National Institute on Drug Abuse. Anabolic Steroid Abuse. (n.d.). Retrieved February 10, 2005 from http://www.steroidabuse.org [Online] â€Å"Steroids.† http://www.whitehousedrugpolicy.gov/drugfact/steroids/index.html [Online] â€Å"Steroids.† Britannica Online Encyclopaedia [Online] Performance Enhancing Drugs in Sports Essay -- Steroids Drugs Sport At Performance Enhancing Drugs in Sports When involved in sports, you have to be competitive. You need to win more than anybody else. However, athletes are taking winning to the extreme. As the use of performance enhancing drugs is becoming more popular amongst athletes, many of them do not understand the risks involved in taking these drugs. Many people are looking for a quick way to build muscles, or to get stronger the fastest way possible. Using these performance aids may very well be a quick fix for many athletes, but taking the drugs is unethical and dangerous. Using special drugs to boost an athlete’s performance is degrading to sports and to the athlete, but after they stop using the drugs and lose some strength, you become trapped in the steroid cycle. Steroids were developed in Europe around 1930 to treat undernourished and healing patients after surgery. Steroids are a synthetic version of the human hormone called testosterone. It stimulates development of bones and muscles. Competitive weightlifters began using these steroids around the 1950s as a way to increase their athletic performance and gain an upper hand on the rest of their competitors. After its initial use in bodybuilding, the drug spread like fire through the rest of the sports world, ranging from sports in high school to professional athlete in the Olympic Games. Steroids may be taken by injection or orally. Steroids can be divided into two types: anabolic and androgenic, but the distinction in some ways is artificial. Anabolic steroids mainly affect the metabolism, immunity and muscle, while androgenic steroids have strong masculinisation effects on women and sometimes feminisation on men. Athletes should not take steroids or supplements as they can lead to addiction and severe health problems and other side effects. Some of the health problems include sterility, heart or liver disease, kidney damage, coronary artery disease, high blood pressure and cancer in males and females. Other common side effects are increased aggressiveness and paranoia. The list can go on and on. Female users face even more problems than male users. In females, many physical changes may occur such as growth of facial and body hair, deepening of the voice, diminished breasts, and abnormal menstrual cycles. If taken by to early, anabolic steroids may stunt growth, by fusing the growth plates. ... ...ce today, but the laws against steroids should be enforced more often. While users believe it is their decision to use drugs to gain strength, their friends and family will have to deal with the consequences as well as the user because of the side effects and possible death of the user. A person can use steroids just one time, but that one time can kill him twenty years down the road. References American Fitness Magazine. (2004, September/October). Out of Control. Retrieved February 10, 2005, from EBSCOhost database. [Journal article] Leshner, A.I. (n.d.) Anabolic Steroid Abuse, National Institute on Drug Abuse. http://www.drugabuse.gov/ResearchReports/Steroids/Anabolicsteroids.html [Online] Mishra, R. (June 1, 1995). Steroids and Sports Are a Losing Combination, US Food and Drug Administration. Retrieved February 10, 2005, from http://www.fda.gov/bbs/topics/CONSUMER/CON00107.html [Online] National Institute on Drug Abuse. Anabolic Steroid Abuse. (n.d.). Retrieved February 10, 2005 from http://www.steroidabuse.org [Online] â€Å"Steroids.† http://www.whitehousedrugpolicy.gov/drugfact/steroids/index.html [Online] â€Å"Steroids.† Britannica Online Encyclopaedia [Online]

Rubin Hurricane Carter: Guilty Until Proven Innocent Essay -- Court Mo

Rubin Hurricane Carter: Guilty Until Proven Innocent '"I don't belong here and I am not going to play their game.' 'If I were to cooperate in all these things, it would be as if I were saying, 'I'm a guilty man, and I am not a guilty man"' (New Jersey). The case of Rubin (Hurricane) Carter has been a heated issue for the last 34 years. In the last year a new movie, The Hurricane, starring Denzel Washington has once again brought this case to the foreground of discussion. The question argued has been is Rubin Carter innocent or guilty of the murders he allegedly committed on June 17, 1966 in the Lafayette Grill in Paterson, New Jersey. The proof is undeniable that Carter is innocent. He had an unfair trial where the police played a negative part, the prosecution suppressed information, and the court also worked against Carter. Although Rubin Carter is innocent of the crimes committed that fateful night in Paterson does not mean he was an angel. The biggest threat to Rubin's defense in this case was himself. Rubin Carter was born May 6, 1937 in Delawana, New Jersey. He grew up in the nearby town of Paterson (J.K.B. 7). Rubin was a strong-willed boy who learned to stand up to everyone as a child. James S. Hirsch, the author of Hurricane: The Miraculous Journey of Rubin Carter wrote, "the men in his family are not intimidated by threats" (60). In chapter 5 of his book, Hirsch explains how Rubin Carter learned to stand up against authority. Born with a stutter, he would fight anyone who dared to make fun of his speech-impediment. Carter once beat up his younger sister Rosalie's teacher when he saw him chasing her. He was expelled from school and beaten by his father. It was displays like this that caused Carter's father fear... ...'Deal' for Freedom in Murder Case." New York Times [New York] 4, Dec. 1975: 45:2. "Carter Lawyers Focus of Dispute." New York Times [New York] 29, Jan. 1975: 39:1. Hirsch, James S. Hurricane: The Miraculous Journey of Rubin Carter. Boston and New York: Houghton Mifflin Co., 2000. J.K.B. "Carter, Rubin." Current Biography May 2000: 6-14. "Lawyers for Carter Say Judge Erred on Appeal." New York Times [New York] 28, Jan. 1975: 54:7. Massaquoi, Hans J. "Hurricane Carter: I Was Framed For Murder!" Ebony Dec. 1974: 30: 174-6+. "New Jersey Journal." New York Times [New York] 5, Feb. 1984: XI 3:1. "Police Record Backs Carter's Story." New York Times [New York] 23, Oct. 1975: 83:4. "Reversal is Won By Rubin Carter In Murder Case." New York Times [New York] 8, Nov. 1985: "Same Judge Gets Carter's Appeal." New York Times [New York] 31, Jan. 1975: 37:8.

Analyses of Love in a Fallen City and the Golden Cangue

For the bulk of the mid- to late-20th Century, Eileen Chang’s name and literary prowess fell into obscurity as a result of events related to the Cultural Revolution and her own reclusion. In C. T. Hsia’s A History of Modern Chinese Fiction, he praised Chang for her use of â€Å"rich imagery† and â€Å"profound exploration of human nature. † In his book, he also claimed Chang to be â€Å"the best and most important writer† of mid-twentieth century China. Hsia’s remarks and Ang Lee’s film adaptation of her novella, Lust, Caution, have helped to bring Chang’s name back onto the literary scene. Two of her most well-known and highly praised novellas are Love in a Fallen City and The Golden Cangue. On the surface, the stories describe the details of family activities, love relationships, and marriages that occupy mundane life in places like Shanghai and Hong Kong, but beneath the simple plot lines, the stories personify the struggles of strong-willed women within the family arena during a tumultuous time of change in China. Love in a Fallen City is a love story between a divorcee, Bai Liusu, and a playboy businessman, Fan Liuyuan. As a divorcee, Liusu is forced to return to her father’s home where she is an unwelcome fixture and an added economic burden. In a turn of events, the man, Fan Liuyuan, who was supposed to be her niece’s suitor, chooses her over the niece, exacerbating her situation at home. With nothing to lose, she follows Fan to Hong Kong where their love blossoms amidst the beginnings of the Japanese occupation of the city. The Golden Cangue follows the story of Cao Qiqiao, a widow who lives in anguish as a powerless daughter-in-law in a wealthy family. She was forced into an arranged marriage with a sickly man and treated poorly by her husband’s family. After the death of her husband, she gains independence and a small amount of wealth, but after years of torment, she turns her own repressed anger towards her children. The two stories share similar sentiments in that they depict the different struggles of women in the family setting. For Liusu, her struggle was to gain the acceptance of her family and love and affection from Liuyuan. In Qiqiao’s case, her struggle was her search for an escape from her oppressive family life. Eileen Chang’s use dialogue shows the strength of the women and her descriptions within the stories help to depict the inner turmoil each woman faces. The story of Love in Fallen City starts in the household of the Bai family. News concerning the death of Bai Liusu’s ex-husband arrives from a family acquaintance. The news stirs up the issue of whether or not Liusu should return to her late ex-husband’s home for mourning, as dictated by traditional family values. The possibility that her family would send her back to her in-laws infuriates her but she still remains composed. While she is in the weaker position in terms of family hierarchy, she holds the power in dialogue because of her sharp tongue: Liusu had now reached the height of fury, but she simply laughed. â€Å"Yes, yes, everything is my fault. You’re poor? It’s because I’ve eaten you out of house and home. You’ve lost your capital? It must be that I’ve led you on. Your sons die? I’ve done it to you, I’ve ruined your fate. (Chang, 114) While obviously upset, she remains composed. Rather than allow her emotions to show physically, she translates those emotions into words. Liusu’s sharp retorts are common throughout the book and they show the strength of her character. She does not allow herself to become the victim and she responds with dagger-like words that show her anger and disappointment. The position Liusu finds herself in is a result of her family’s lack of concern for her general wellbeing and happiness. As one of the younger female members of the family, she holds no power. Everything in her life happened because her family dictated her fate. She never had a choice in which direction she should take her life and she has become embittered because of her lack of independence. When she meets Fan Liuyuan, she takes her chances and follows him to Hong Kong. Her decision to leave Shanghai has two implications. Firstly, she wants an escape from her family. After years of following their rules and hearing their complaints about her presence, she finally has a chance to leave it all behind to find her own independence. Secondly, she is strangely attracted to Liuyuan and securing his love and attention is a conquest for her. After leaving Shanghai, Liusu stays in a hotel in Hong Kong and spends more and more time with Liuyuan. The two of them develop a relationship but their intentions are different. For Liusu, getting close to Liuyuan was a way for her to leave the Bai family. Liuyuan, on the other hand is seeking spiritual love. He professes his love for her on many occasions, but she rejects him each time. Her goal in being in a relationship with Liuyuan is to have security and Liuyuan’s words hold no meaning to her, but instead are examples of his playboy behavior: Liusu was silent for a while, but finally she burst out: â€Å"Why not go ahead and just say, flat out, that you don’t want to marry me, and leave it at that! Why beat around the bush, with all this talk of not being able to decide things? Even a conservative person like me can say, ‘First marriage for the family, second marriage for oneself. ’ If someone as free and unburdened as you are can’t decide for himself, then who can decide for you? † (Chang, 149) In her scolding of Liuyuan, Liusu states her views of marriage which are defined by her real life experiences. Her first marriage was an arranged marriage that was to the benefit of her family, but for her second marriage she wants it to be for herself. She is seeking stability in her life and she does not think Liuyuan is apt to fill that void. As much as she is attracted to him, she cannot see past his playboy charm. Her defenses and words show how she is strong-willed and determined to make right what went wrong in her life. Throughout the novel, Fan Liuyuan expresses his love to Liusu. He claims she is a â€Å"real Chinese woman† and continues on to say, â€Å"Real Chinese women are the world’s most beautiful women. They’re never out of fashion. † (Chang, 135) Liuyuan loves Liusu and thinks of her as the ideal Chinese woman, yet he worries that she is part of the trap of Chinese culture that wants him only for a convenient marriage. Therefore, he tries to take her away from China to Hong Kong the colony; he even considers taking her to Malaysia and Africa, to primitive lands. By attempting to remove her from her native home, he is essentially taking away her power over him. He wants to force her into the spiritual love that he wants, undermining her position as a strong woman. In the end, the marriage does go through, but only because the war forced the two of them together. The two people both have selfish tendencies and neither could have been together in any other situation: Hong Kong’s efeat had brought Liusu victory. But in this unreasonable world, who can distinguish cause from effect? Who knows which is which? Did a great city fall so that she could be vindicated? Countless thousands of people dead, countless thousands of people suffering, after that an earthshaking revolution†¦ Liusu didn’t feel there was anything subtle about her place in history. She stood up, smiling, and kicked the pan of mosquito-repellent incense under the table. Those legendary beauties who felled cities and kingdoms were probably all like that. (Chang, 167) Because of all that she had to go through, she likens herself to other strong women in history who brought down cities and kingdoms. She secured her place in the world by overcoming all the obstacles that were presented to her. She managed to leave her oppressive family and find a second husband who will accept her as she is. Achieving her goals at the end validates her as a strong Chinese woman. The Golden Cangue presents a different story about a woman and her struggles with her family. Similar to Liusu, Cao Qiqiao is stuck in an unhappy family situation. As a daughter from a poor family, she was married off to the son of a wealthy family. In her husband’s family, she suffers from ridicule and repression. As time progresses, she slowly loses her mind because of all that she has had to endure within the family. When she finally gains some independence, she completely loses all sanity and takes out her pent up anger on her daughter and daughter-in-law. Qiqiao, in many respects, is a strong woman. She had to put up with constant ridicule from her husband’s family and she had no independence. Her resilience is characterized in her attitude and actions towards her family. As a daughter-in-law, she suffered at the hands of her husband’s family, once she becomes a mother-in-law she perpetuates this cycle of torment and directs her bitterness towards her own children and daughter-in-law. In one instance, she believes her daughter’s feet need to be bound in order to attract suitors: As she looked at them [her feet], something occurred to her and she said with a cynical laugh, â€Å"You may say yes but how do I know if you’re sensible or silly at heart? You’re this big already, and with a pair of big feet, where can’t you go? Even if I could control you, I wouldn’t have the energy to watch you all day long. Actually at thirteen it’s already too late for foot binding, it is my fault not to have seen to it earlier. We’ll start right now, there’s still time. † (Chang, 208) Qiqiao has reached a point where she lacks reasoning. All of her thoughts are convoluted and in her mind she has convinced herself that torturing her own children will be for their benefit. She is lost in her own misery because of the restraints placed on her by her husband’s family. She understands that her daughter has much more freedom than she did when she was younger. The actual decision to bind her daughter’s feet seemingly comes as a result of jealousy. Since she had to suffer, so should her children. What makes Qiqiao a strong woman is her lucid insanity. She calculates and plots every action to her own benefits and pleasure. She understands that money and power run the world, and she does what she can within her means to feel superior over others. So the golden cangue is a symbol of power and money. She wears the golden cangue as a burden on her conscience and she used it to get whatever she needed: For thirty years now she had worn a golden cangue. She had used its heavy edges to chop down several people; those that did not die were half killed. She knew that her son and daughter hated her to the death, that the relatives on her husband’s side hated her, and that her own kinsfolk also hated her. (Chang 243) The golden cangue tainted her moral being and she had become a much hated person. She was driven by power and money but in the end, her actions and effort were all for naught. She loses power over her children and she is left to die in her misery. Both characters, Liusu and Qiqiao, were products of their respective environments. The difference in the two women comes in how they take hold of their future. For Liusu, she knew she wanted an escape from her family and she took the reins of her life and got what she want with Liuyuan. Qiqiao on the other hand, attempted to get control of her life, but instead she got caught in the madness of being an opium addict. One woman was able to break free from the social constraints placed on her while the other was not. Qiqiao perpetuates the vicious cycle of family tradition that damaged her in the first place. So while she is strong in the sense that she is calculating and conniving, she fails to break the cycle that caused her misery and she is no better than other petty men. The two stories both capture the essence of Eileen Chang’s works. Through her writing, she was able give voice to the thoughts of women. She shows a great range in her depiction of women, from the weak to strong, cruel matriarchs. The works give insight into the condition of women during the early 20th century but on a larger scale they also reveal the way in which women are affected by their family life.

Evolution and Humans Essay

Evolution is the transformation of the genetic material of an organism from one generation to the next where it is formally defined as the â€Å"change in the form and behavior of organisms between generations† (Ridley, 2004, p. 4). Humans are believed to have evolved into Homo sapiens from other species such as apes and placental mammals, thus making them related to all species of life on Earth. However, the social, intellectual, physical and emotional strengths of humans separate them from other species on Earth. Just like higher order animals, the social skills and the behavior of humans are driven by instinct, and proper behavior can result from training. However, nature designed the behavior of humans to shift from being instinctive to one that would focus on survivability. There is no other species of animals as advanced as the intellectual and emotional understanding of humans. Although intellect has developed in other animals, the intellect of humans is based on self-control and self-discipline. Their emotional understanding is also well-advanced that humans are the only species to be able to fully communicate with others. Humans also show high-level of emotional cognition, as compared to other animals which only express basic emotions elicited by conditioned stimuli such as hunger, aggression and sex. Humans recognize that all life on earth is interrelated. Although humans are unique, they survive because of this interrelationship with other species. This symbiotic relationship with other species is one reason why humans are obliged to protect other living species, as well as the environment which they live in. Humans recognize that this uniqueness also gives them the responsibility to assure that life on earth will continue as long as humans exist. Reference Ridley, M. (2004). Evolution. Hoboken, New Jersey: Wiley-Blackwell.

International relations Essay Example | Topics and Well Written Essays - 500 words - 5

International relations - Essay Example For instance, according to the BBC, Aljazeera, CNN, New Yorks Times, the NBC, and CBS footages, women who have been voiceless gained voice and their voices are until to-date have formed one of the revolution that is sweeping the Middle East. All these revolutions are well covered by both the United States based media groups and the non United States media groups or institutions (New York Times 01). Different media institutions have managed to cover the real actions of all revolutions as well as detailing what might have led to such revolutions (CNN and Times 01). Additionally, many media institutions often take an extra mile to cover and report the aftermath of such revolutions. For instance, the BBC, New York Times, CNN, Aljazeera, and Time Special among others covered what unfolded in Libya that led to the death of once renown dictator; Col. Gaddafi. From the coverage it is apparent that the people of Libya had become tired of the mode of his leadership. Additionally, the BBC brought the notion that all these revolutions were the United States among other super powers ideas. Nonetheless, after the defeat of the Gaddafi, different media coverages including BBC, New York Times, CNN, and Aljazeera revealed that Libyan people were happy since they celebrated everywhere across the streets among other places (Mass anti-Morsi†¦ 01). However, from the some media coverages on the same issues or revolutions had different intentions over their coverages in that they wanted to depict the extra force or inhumane nature that foreign forces used in Middle East whenever they were involved in such revolutions (BBC World News). For instance, the fight on terror has attracted attention of many people across the world especially from the views some media coverage instill in people. The BBC, CNN, and Aljazeera portrayed the Bush administrator as one that did not care about the

Operation Management Research Paper Example | Topics and Well Written Essays - 1000 words

Operation Management - Research Paper Example Firstly, for sustainability, efficiency and to improve infrastructural access throughout all the branches and the teller machines, the NBAD has deployed sophisticated technological system meant to monitor all the data centers. This system has been integrated in a way such that, it helps in power planning, management and distribution by giving warnings about power availability while ensuring consistent customers service for maximum returns output. Moreover, this organization having been ranked amongst the safest banks in the world has opened up numerous branches within the United Arab Emirates as a strategy of gaining competitive advantage. Additionally, the bank has implemented the use of automatic teller machines (ATM) to aid accessibility of transactions with 24 house online customer support. Through telephone calls and online banking categorically termed as Nbadonline or Nbaddirect customers are assured the safest money transactions which, eliminates the threat of physical transac tions of money and chances of robbery (Suwaidi, 1994). National Bank of Abu Dhabi has implemented into its operation, finacle management systems with treasury as well as capital market business. This system helps in minimizing risks associated with trading in securities while offering financial assistance in relevance to office operations. NBAD has had sustainable operations by focusing on service delivery to the customers through the deployment of finacle system which, helps in the reduction of cost through effective and non faulted operations as one way of achieving the objectives and visions of the organization (Suwaidi, 1994). National Bank of Abu Dhabi believes in a centralized of financial process in where adequate funds can be dispatched in support of other operations within the organization while prioritizing for higher returns with very minimal anticipating of risks. Besides this idea, NBAD has invested in financial management systems that enables the customers to have accu rate execution of the transactions focusing on cash optimization efficiency through a round the clock automation systems. Moreover, the organization is equipped with an enterprise resource programs where the treasury, management board and the other industries are involved in to the in integration of automated systems that sees transactions from one organization to the other. National Bank of Abu Dhabi has succeeded in the integration of optimized transaction system with the development and Tourism Company to enable cash management efficiency and other likeminded organizations with the treasury (Peng, 2012). NBAD is also practices divergent transparency when it to the relationship with the investors, this has been made through availing of timely financial information and reports which, are basically aided by financial fact sheet and other reports which can be acceded easily through the decision support systems linked to the investors portals. Through such systems, stakeholders are ab le to make timely decision about the appropriate time to sell or make purchases of investment securities (Peng, 2012). . Operation management and qualities of Emirates Airlines Company Despite the fact that emirates Airline Company is wholly owned by the government of Dubai, it has revolutionized into a global