Lorraine Hansberrys A Raisin In The Sun Essay -- Hansberry Raisin Su

Lorraine Hansberry's A Raisin In The Sun In the play, A Raisin in the Sun, by Lorraine Hansberry, one of the most important themes is the American Dream. Many of the characters in this play have hopes and aspirations; they all strive towards their goals throughout the play. However, many of the characters in the play have different dreams that clash with each other. Problems seem to arise when different people’s dreams conflict with one another; such as Walter’s versus Bennie’s, George’s versus Asagai’s, and the Clybourne Park versus the Younger’s.   Ã‚  Ã‚  Ã‚  Ã‚  Walter and Bennie both have very different mindsets and they constantly are fighting, therefor they both have very different dreams that are on opposite ends of the spectrum. Walter's dream is to be his own boss in a liquor store. All he dreams about is the liquor business that he will have, it is his life. When he finds he lost the money later in the novel, he says "...Man, I put my life in your hands..." ( ) All he ever dreamed of was the liquor business, when he lets out this statement of desperation, the reader really realizes how much all of it meant to him. Bennie's dreams are very different, she wants to be a female doctor. This dream was very unusual for a "colored" girl in the 50's. Her dream requires money from Mama, but so does Walter’s; it is ironic when both of them lose their dreams when the money is gone. When the money is lost, the reader also realizes how large of a role it played in Bennie’s dreams ...

Microsoft Essay -- Windows Computers Technology Essays

Microsoft There have been many arguments and issues that have been raised with the controversy over Microsoft and the U.S. Department of Justice’s claim against Microsoft and its founder Bill Gates of monopolistic practices in bundling its internet browser â€Å"Internet Explorer† into its popular Windows computer operating system. By doing this, Microsoft would effectively crush its competitors (it’s main rival being Netscape Navigator), and acquire a monopoly over the software that people use to access the Internet. I recently heard a listener on NPR (National Public Radio) comment about the monopoly issue between Microsoft and the U.S. D.O.J. that â€Å"Intellectual endeavors are vastly infinite and thus cannot be monopolized.† I wonder if the person who said this has ever tried telling that to Bill Gates. More importantly, is such a statement true? Does computer software constitute an intellectual endeavor that cannot be monopolized? To answer this issue, an inductive argument can be applied to determine if Microsoft truly has a monopoly over the computer industry. To say that something is infinite implies that there is an endless supply of it. Is this the case in terms of the Internet and the software that is used to â€Å"navigate† or â€Å"explore† the Internet as the two leading Internet Browsers have been dubbed by their makers? The resources of the Internet may seem infinitely vast, but it is wholly finite. There is an abundance of information out there on th e Internet that it seems unlikely that any one company or even a country like the U.S. could ever monopolize this vast data network. By the nature of how the Internet works and how information is stored and shared on the network, it is true that a monopoly cannot be held over the intellectual information stored within the Internet. On this point I will accede to the original author’s claim that intellectual endeavors cannot be monopolized, but this is vastly different from the issue that stands before Microsoft and the U.S. Department of Justice. The question that must be distinguished is not if Microsoft will gain a monopoly over the Internet, but if it will acquire a monopoly on how people access the Internet. These two are wholly separate issues. This is not a question of control of intellectual information, but the means by which people gain *access* to that information. Even if the inform... ...l by bundling its browser into its operating system which already controls 90% of the worlds’ market. The ubiquitous nature of Microsoft in our everyday computing lives is seemingly subconscious, yet when we realize the broad influence of this computer giant upon our life it becomes a frightening possibility. Thoughts of Orwellian â€Å"Big Brother† comes to mind at times. The question of whether Microsoft has a monopoly over the computer industry is a resounding yes. It is a near virtual monopoly in the computer industry. The question thus becomes not whether Microsoft is a monopoly, but why it has taken so long for the government to intercede into the affairs that would regulate this ever growing computer giant. It would be wise to follow the lesson of Jack who cut down the beanstalk in a fable that has all too real applications in our modern-day computerized world. Bibliography Gleick, James. â€Å"MAKING MICROSOFT SAFE FOR CAPITALISM† The New York Times Magazine. William Morris Agency, May 18, 1995. Nader, Ralph and Love, James. â€Å"What to Do About Microsoft?† LE MONDE DIPLOMATIQUE, November 1997 NPR News. May 5 1998 (Station KBRW 89.9 FM) 8:00 AM â€Å"Morning Edition†

Ted Hughes Birthday Letters

BIRTHDAY LETTERS Introduction: Conflicting perspectives are different points of view expressed and influenced by ones context and values. â€Å"Birthday Letters† by Ted Hughes is an anthology of poems challenging the accusation that he was responsible for his wife, Sylvia Plath’s death. The three poems The Minotaur, Your Paris, and Red are an insight into Hughes justification of the death of Plath using a very subjective and emotive poetic form. The poems possess many deliberate techniques such as extended metaphors, connotations, diction and juxtaposition to encourage the audience to accept his argument that he was not the one to blame for this world renown tragedy. The poem Daddy by Sylvia Plath also displays conflicting perspectives of the relationship between Plath. THE MINOTAUR Techniques: The destructive power of her personality is vividly conveyed through verbs, such as ‘smashed’, with its sense of overstated activity. Sarcastic dialogue – Sarcastic dialogue is used as Hughes words within the context of the incident. Get that shoulder in your stanzas and we’ll be away† is focusing on the anger within her personality and suggests she fails to incorporate these tendencies in her poetry. Hughes positions himself as calm and encouraging her in her art. Quotes: She was â€Å"Demented by my being†, and â€Å"Twenty minutes late for baby minding. † Here we see how truth depends on perspective, on who is telling it, based on how they saw it, and now how they tell it. That she was ‘demented’ may have been simply to his trivial error or that carelessness on Hughes’s part may have been the last straw in a sequence of events which had driven her mad. Towards the end of the poem the repetition of ‘your, â€Å"Your marriage, your children, your mother† creates an accusatory tone. Hughes has purposefully written himself out of the equation. Conclusion: This poem highlights the conflicting perspective of Hughes and his relationship with Plath, and gives reason that because of Plath’s mental instability he could not possible be responsible for her death. RED Techniques: Redness is present physically, but for Hughes its essential truth is metaphorical. Quotes: In this poem, we can see how variable one’s perspective can be in poetry and in this collection in particular. Hughes begins decisively â€Å"Red was your colour†. This appears to be a factual statement, a simple declaration, but immediately he undermines it â€Å"If not red, then white. † When he tries to understand why red might have been so important to Plath, he puts his suggestion in the hesitation of a question, â€Å"Was it blood? † His interpretation is complicated by uncertainty. Our perspective of others can be obscured and complicated by our uncertainties. A third colour concludes the poem, Blue. This was not Plath’s colour. Hughes is arguing, but it was â€Å"better for you†. It has healing powers also. Whiteness and the extremity of redness represent the polarities if her life, her quest for purity and the pain and passion of her existence. Hughes concludes that Plath’s inability to be nurtured by the kindly spirit of blue was what destroyed her. He feels that when she gave up blue, she lost normality, symbolising blue as a precious jewel which she lost. To support the originally firm statement that red was Plath’s colour, Hughes presents evidence which clearly supports its truthfulness, â€Å"Our room was red†. Curtains and window-seat all matched, however there was an exception, â€Å"the bookshelves escaped into whiteness†. This suggests that they were exceptional. The idea of red as Plath’s colour is reinforced. Conclusion: The summary of Plath through symbolism of these colours reveals everything about Plath and their relationship, reinforcing many arguments Hughes presents throughout his anthology. YOUR PARIS Quotes: The poem â€Å"Your Paris† indicates that from the beginning of their marriage, their perspectives on life were different, antagonistic. It also shows how Hughes was uncomprehending in the face of his wife’s personality and how he tried to come to terms with it. His version of the city was so different that â€Å"I kept my Paris from you†. It was the wartime city, occupied by the Germans, As Hughes registers their different responses to the city, and he finds a way of telling the truth about their different selves and the tension between them. The irony of this is that the situation is taking place on their honeymoon, although this is a biographical fact to which Hughes does not explicitly refer. That omission is suggestive of the problems of the relationship. Plath’s spoken responses to Paris, which enabled her to cope with the intensity of its impact upon her, produced a negative reaction in Hughes, â€Å"It was diesel aflame†, and â€Å"To the dog in me†. Conclusion: Your Paris is written from Hughes’s Perspective about Plath’s perspective, thus it is unclear whether Plath truly valued the significance of Paris. Hughes initial conflicting perspectives of Plath are represented in the poem. YOUR DADDY Quotes: In Plath’s poem ‘Daddy’, Hughes begins by pointing out that mere human beings were insufficient for Plath’s worship, she needed â€Å"a god†. The psychological explanation for this desire is the death of her â€Å"Daddy†. Hughes writes, â€Å"His death touched the trigger†. This sets in motion Plath’s search for a god to replace her vanished father. This is a plausible psychological explanation, but it is not necessarily true, this is his perspective of that matter. Plath’s life after her father’s death was like â€Å"The fury, of a high velocity bullet†. Those she chose as gods were â€Å"too mortal† to withstand the impact. Hughes undoubtedly includes himself in that category. The scar which Plath had on her cheek is seen, not as an imperfection, but like a groove in the barrel of a shotgun â€Å"To keep you true†, that is to fire the bullet correctly. Hughes is a target, but the real target was behind him, â€Å"Your Daddy†. Hughes laments the fact that he was not able to manage the deadly bullet of her personality. He could only handle the remains of her life, â€Å"a wisp of hair, your ring, your watch, your nightgown. The image of Plath’s father as â€Å"the god with the smoking gun† suggests a duel between father and daughter. She was aiming to get revenge on her father for betraying her by dying. He had the final victory however, in her suicide which took her back to him, â€Å"To bury yourself at last in the heart of god†. Conclusion: The poem Daddy allows us to discover the true perspective of Plath and Hughes’ relationship, which contrasts against Hughes own perspective. Their collective representations of Plath’s father do not conflict their perspectives. Conclusion: Overall, it is evident that Ted Hughes represented Sylvia Plath as a young and talented woman in his descriptions in the letters to Aurelia Plath. Hughes perspective of Plath changes and he details his former wife’s emotional struggle in his ‘Birthday Letters’ anthology. Thus, it is obvious that perspectives change overtime, and thorough analyse and viewing of different texts created by various composers relating to the relationship of Hughes and Plath, we discover that each text represents a different perspective regarding their relationship.

Why Movies Are More Then Just Entertainment

Movie are much more than just something we watch it is a story being told by the writer for us to interpret, it can be inspiring or gloomy it all depends how we as viewers see it. It can also be a way for some to live out an imaginary existence in and conventional world. Just look at movies like tron, star gate or even the borne series it helps people live out the life they desire. Movies are also a way for the media to influence and open the minds of its viewers. It is much more then entertaining, informing and educating, movies plays a big role in the way we perceive things. Movies can be a way for people to tell their own stories or communicate a message or get some point across with the type of movie they write. Like for example look at star war some think it is just a sci- fi movie but it is much more it has a very deep political undertone. Or Michael Moore movies like fairenhight 9-11 they were made to inform us as viewers what is going on in the world, some might say it is a little bias but to someone who really lives the story might say it is true. Movies have also become a big part of our daily lives in which they can sometimes have quite an influence on our behavior. They intrigue our minds which captivate us as viewers they transcend us into another dimension. As we try to associate with the stories of what we see we often find ourselves searching for similarities between these characters and ourselves. Movies are much more powerful then we all believe they help us face all kinds of social issues and personal one also. It teaches us life lessons that later on will help us through our daily lives, and sometimes a movie can make us feel emotions that we never thought we will. Movies are a way to disconnect from our world and live someone else’s. Everyone has a story to tell and movies are the visualization of it. From the zoetrope in 1864 to silent movies in 1903 to the movies of the 21st century, movies have gone through many changes in history. But the change that stayed the same during that time is the emotions behind the films. Since the invention of movies, each film ever made brought tears, joy, laughter, excitement, confusion, anger, happiness, sadness, and pain to their audiences. Not only did movies bring emotions, it brought entertainment to their audiences. It entertained them during the difficult times, the worst of times, the sad times and the happy times look at movies like the wizard of oz, snow white or gone with the wind, movies that came out during the great depression. the film industry has gave us entertainment ince it was invented and it will keep doing that till audiences loses interest in movies and in the film industry. Documentary, thriller, comedy, romantic, biography, animation. Movies are huge influence in our lives. When you feel like watching a movie, you can make the choice of choosing something that makes you laugh or cry, or simply you want to learn something that you are interested. In our culture it is a way of sometimes escaping from a routine that we have. Watching a movie i n a theater is a reward that we give ourselves and in some cases to our loved ones too.

A Game of Thrones Chapter Thirty-seven

Bran A light snow was falling. Bran could feel the flakes on his face, melting as they touched his skin like the gentlest of rains. He sat straight atop his horse, watching as the iron portcullis was winched upward. Try as he might to keep calm, his heart was fluttering in his chest. â€Å"Are you ready?† Robb asked. Bran nodded, trying not to let his fear show. He had not been outside Winterfell since his fall, but he was determined to ride out as proud as any knight. â€Å"Let's ride, then.† Robb put his heels into his big grey-and-white gelding, and the horse walked under the portcullis. â€Å"Go,† Bran whispered to his own horse. He touched her neck lightly, and the small chestnut filly started forward. Bran had named her Dancer. She was two years old, and Joseth said she was smarter than any horse had a right to be. They had trained her special, to respond to rein and voice and touch. Up to now, Bran had only ridden her around the yard. At first Joseth or Hodor would lead her, while Bran sat strapped to her back in the oversize saddle the Imp had drawn up for him, but for the past fortnight he had been riding her on his own, trotting her round and round, and growing bolder with every circuit. They passed beneath the gatehouse, over the drawbridge, through the outer walls. Summer and Grey Wind came loping beside them, sniffing at the wind. Close behind came Theon Greyjoy, with his longbow and a quiver of broadheads; he had a mind to take a deer, he had told them. He was followed by four guardsmen in mailed shirts and coifs, and Joseth, a stick-thin stableman whom Robb had named master of horse while Hullen was away. Maester Luwin brought up the rear, riding on a donkey. Bran would have liked it better if he and Robb had gone off alone, just the two of them, but Hal Mollen would not hear of it, and Maester Luwin backed him. If Bran fell off his horse or injured himself, the maester was determined to be with him. Beyond the castle lay the market square, its wooden stalls deserted now. They rode down the muddy streets of the village, past rows of small neat houses of log and undressed stone. Less than one in five were occupied, thin tendrils of woodsmoke curling up from their chimneys. The rest would fill up one by one as it grew colder. When the snow fell and the ice winds howled down out of the north, Old Nan said, farmers left their frozen fields and distant holdfasts, loaded up their wagons, and then the winter town came alive. Bran had never seen it happen, but Maester Luwin said the day was looming closer. The end of the long summer was near at hand. Winter is coming. A few villagers eyed the direwolves anxiously as the riders went past, and one man dropped the wood he was carrying as he shrank away in fear, but most of the townfolk had grown used to the sight. They bent the knee when they saw the boys, and Robb greeted each of them with a lordly nod. With his legs unable to grip, the swaying motion of the horse made Bran feel unsteady at first, but the huge saddle with its thick horn and high back cradled him comfortingly, and the straps around his chest and thighs would not allow him to fall. After a time the rhythm began to feel almost natural. His anxiety faded, and a tremulous smile crept across his face. Two serving wenches stood beneath the sign of the Smoking Log, the local alehouse. When Theon Greyjoy called out to them, the younger girl turned red and covered her face. Theon spurred his mount to move up beside Robb. â€Å"Sweet Kyra,† he said with a laugh. â€Å"She squirms like a weasel in bed, but say a word to her on the street, and she blushes pink as a maid. Did I ever tell you about the night that she and Bessa—† â€Å"Not where my brother can hear, Theon,† Robb warned him with a glance at Bran. Bran looked away and pretended not to have heard, but he could feel Greyjoy's eyes on him. No doubt he was smiling. He smiled a lot, as if the world were a secret joke that only he was clever enough to understand. Robb seemed to admire Theon and enjoy his company, but Bran had never warmed to his father's ward. Robb rode closer. â€Å"You are doing well, Bran.† â€Å"I want to go faster,† Bran replied. Robb smiled. â€Å"As you will.† He sent his gelding into a trot. The wolves raced after him. Bran snapped the reins sharply, and Dancer picked up her pace. He heard a shout from Theon Greyjoy, and the hoofbeats of the other horses behind him. Bran's cloak billowed out, rippling in the wind, and the snow seemed to rush at his face. Robb was well ahead, glancing back over his shoulder from time to time to make sure Bran and the others were following. He snapped the reins again. Smooth as silk, Dancer slid into a gallop. The distance closed. By the time he caught Robb on the edge of the wolfswood, two miles beyond the winter town, they had left the others well behind. â€Å"I can ride!† Bran shouted, grinning. It felt almost as good as flying. â€Å"I'd race you, but I fear you'd win.† Robb's tone was light and joking, yet Bran could tell that something was troubling his brother underneath the smile. â€Å"I don't want to race.† Bran looked around for the direwolves. Both had vanished into the wood. â€Å"Did you hear Summer howling last night?† â€Å"Grey Wind was restless too,† Robb said. His auburn hair had grown shaggy and unkempt, and a reddish stubble covered his jaw, making him look older than his fifteen years. â€Å"Sometimes I think they know things . . . sense things . . . † Robb sighed. â€Å"I never know how much to tell you, Bran. I wish you were older.† â€Å"I'm eight now!† Bran said. â€Å"Eight isn't so much younger than fifteen, and I'm the heir to Winterfell, after you.† â€Å"So you are.† Robb sounded sad, and even a little scared. â€Å"Bran, I need to tell you something. There was a bird last night. From King's Landing. Maester Luwin woke me.† Bran felt a sudden dread. Dark wings, dark words, Old Nan always said, and of late the messenger ravens had been proving the truth of the proverb. When Robb wrote to the Lord Commander of the Night's Watch, the bird that came back brought word that Uncle Benjen was still missing. Then a message had arrived from the Eyrie, from Mother, but that had not been good news either. She did not say when she meant to return, only that she had taken the Imp as prisoner. Bran had sort of liked the little man, yet the name Lannister sent cold fingers creeping up his spine. There was something about the Lannisters, something he ought to remember, but when he tried to think what, he felt dizzy and his stomach clenched hard as a stone. Robb spent most of that day locked behind closed doors with Maester Luwin, Theon Greyjoy, and Hallis Mollen. Afterward, riders were sent out on fast horses, carrying Robb's commands throughout the north. Bran heard talk of Moat Cailin, the ancient stronghold the First Men had built at the top of the Neck. No one ever told him what was happening, yet he knew it was not good. And now another raven, another message. Bran clung to hope. â€Å"Was the bird from Mother? Is she coming home?† â€Å"The message was from Alyn in King's Landing. Jory Cassel is dead. And Wyl and Heward as well. Murdered by the Kingslayer.† Robb lifted his face to the snow, and the flakes melted on his cheeks. â€Å"May the gods give them rest.† Bran did not know what to say. He felt as if he'd been punched. Jory had been captain of the household guard at Winterfell since before Bran was born. â€Å"They killed Jory?† He remembered all the times Jory had chased him over the roofs. He could picture him striding across the yard in mail and plate, or sitting at his accustomed place on the bench in the Great Hall, joking as he ate. â€Å"Why would anyone kill Jory?† Robb shook his head numbly, the pain plain in his eyes. â€Å"I don't know, and . . . Bran, that's not the worst of it. Father was caught beneath a falling horse in the fight. Alyn says his leg was shattered, and . . . Maester Pycelle has given him the milk of the poppy, but they aren't sure when . . . when he . . .† The sound of hoofbeats made him glance down the road, to where Theon and the others were coming up. â€Å"When he will wake,† Robb finished. He laid his hand on the pommel of his sword then, and went on in the solemn voice of Robb the Lord. â€Å"Bran, I promise you, whatever might happen, I will not let this be forgotten.† Something in his tone made Bran even more fearful. â€Å"What will you do?† he asked as Theon Greyjoy reined in beside them. â€Å"Theon thinks I should call the banners,† Robb said. â€Å"Blood for blood.† For once Greyjoy did not smile. His lean, dark face had a hungry look to it, and black hair fell down across his eyes. â€Å"Only the lord can call the banners,† Bran said as the snow drifted down around them. â€Å"If your father dies,† Theon said, â€Å"Robb will be Lord of Winterfell.† â€Å"He won't die!† Bran screamed at him. Robb took his hand. â€Å"He won't die, not Father,† he said calmly. â€Å"Still . . . the honor of the north is in my hands now. When our lord father took his leave of us, he told me to be strong for you and for Rickon. I'm almost a man grown, Bran.† Bran shivered. â€Å"I wish Mother was back,† he said miserably. He looked around for Maester Luwin; his donkey was visible in the far distance, trotting over a rise. â€Å"Does Maester Luwin say to call the banners too?† â€Å"The maester is timid as an old woman,† said Theon. â€Å"Father always listened to his counsel,† Bran reminded his brother. â€Å"Mother too.† â€Å"I listen to him,† Robb insisted. â€Å"I listen to everyone.† The joy Bran had felt at the ride was gone, melted away like the snowflakes on his face. Not so long ago, the thought of Robb calling the banners and riding off to war would have filled him with excitement, but now he felt only dread. â€Å"Can we go back now?† he asked. â€Å"I'm cold.† Robb glanced around. â€Å"We need to find the wolves. Can you stand to go a bit longer?† â€Å"I can go as long as you can.† Maester Luwin had warned him to keep the ride short, for fear of saddle sores, but Bran would not admit to weakness in front of his brother. He was sick of the way everyone was always fussing over him and asking how he was. â€Å"Let's hunt down the hunters, then,† Robb said. Side by side, they urged their mounts off the kingsroad and struck out into the wolfswood. Theon dropped back and followed well behind them, talking and joking with the guardsmen. It was nice under the trees. Bran kept Dancer to a walk, holding the reins lightly and looking all around him as they went. He knew this wood, but he had been so long confined to Winterfell that he felt as though he were seeing it for the first time. The smells filled his nostrils; the sharp fresh tang of pine needles, the earthy odor of wet rotting leaves, the hints of animal musk and distant cooking fires. He caught a glimpse of a black squirrel moving through the snow-covered branches of an oak, and paused to study the silvery web of an empress spider. Theon and the others fell farther and farther behind, until Bran could no longer hear their voices. From ahead came the faint sound of rushing waters. It grew louder until they reached the stream. Tears stung his eyes. â€Å"Bran?† Robb asked. â€Å"What's wrong?† Bran shook his head. â€Å"I was just remembering,† he said. â€Å"Jory brought us here once, to fish for trout. You and me and Jon. Do you remember?† â€Å"I remember,† Robb said, his voice quiet and sad. â€Å"I didn't catch anything,† Bran said, â€Å"but Jon gave me his fish on the way back to Winterfell. Will we ever see Jon again?† â€Å"We saw Uncle Benjen when the king came to visit,† Robb pointed out. â€Å"Jon will visit too, you'll see.† The stream was running high and fast. Robb dismounted and led his gelding across the ford. In the deepest part of the crossing, the water came up to midthigh. He tied his horse to a tree on the far side, and waded back across for Bran and Dancer. The current foamed around rock and root, and Bran could feel the spray on his face as Robb led him over. It made him smile. For a moment he felt strong again, and whole. He looked up at the trees and dreamed of climbing them, right up to the very top, with the whole forest spread out beneath him. They were on the far side when they heard the howl, a long rising wail that moved through the trees like a cold wind. Bran raised his head to listen. â€Å"Summer,† he said. No sooner had he spoken than a second voice joined the first. â€Å"They've made a kill,† Robb said as he remounted. â€Å"I'd best go and bring them back. Wait here, Theon and the others should be along shortly.† â€Å"I want to go with you,† Bran said. â€Å"I'll find them faster by myself.† Robb spurred his gelding and vanished into the trees. Once he was gone, the woods seemed to close in around Bran. The snow was falling more heavily now. Where it touched the ground it melted, but all about him rock and root and branch wore a thin blanket of white. As he waited, he was conscious of how uncomfortable he felt. He could not feel his legs, hanging useless in the stirrups, but the strap around his chest was tight and chafing, and the melting snow had soaked through his gloves to chill his hands. He wondered what was keeping Theon and Maester Luwin and Joseth and the rest. When he heard the rustle of leaves, Bran used the reins to make Dancer turn, expecting to see his friends, but the ragged men who stepped out onto the bank of the stream were strangers. â€Å"Good day to you,† he said nervously. One look, and Bran knew they were neither foresters nor farmers. He was suddenly conscious of how richly he was dressed. His surcoat was new, dark grey wool with silver buttons, and a heavy silver pin fastened his fur-trimmed cloak at the shoulders. His boots and gloves were lined with fur as well. â€Å"All alone, are you?† said the biggest of them, a bald man with a raw windburnt face. â€Å"Lost in the wolfswood, poor lad.† â€Å"I'm not lost.† Bran did not like the way the strangers were looking at him. He counted four, but when he turned his head, he saw two others behind him. â€Å"My brother rode off just a moment ago, and my guard will be here shortly.† â€Å"Your guard, is it?† a second man said. Grey stubble covered his gaunt face. â€Å"And what would they be guarding, my little lord? Is that a silver pin I see there on your cloak?† â€Å"Pretty,† said a woman's voice. She scarcely looked like a woman; tall and lean, with the same hard face as the others, her hair hidden beneath a bowl-shaped halfhelm. The spear she held was eight feet of black oak, tipped in rusted steel. â€Å"Let's have a look,† said the big bald man. Bran watched him anxiously. The man's clothes were filthy, fallen almost to pieces, patched here with brown and here with blue and there with a dark green, and faded everywhere to grey, but once that cloak might have been black. The grey stubbly man wore black rags too, he saw with a sudden start. Suddenly Bran remembered the oathbreaker his father had beheaded, the day they had found the wolf pups; that man had worn black as well, and Father said he had been a deserter from the Night's Watch. No man is more dangerous, he remembered Lord Eddard saying. The deserter knows his life is forfeit if he is taken, so he will not flinch from any crime, no matter how vile or cruel. â€Å"The pin, lad,† the big man said. He held out his hand. â€Å"We'll take the horse too,† said another of them, a woman shorter than Robb, with a broad fiat face and lank yellow hair. â€Å"Get down, and be quick about it.† A knife slid from her sleeve into her hand, its edge jagged as a saw. â€Å"No,† Bran blurted. â€Å"I can't . . . â€Å" The big man grabbed his reins before Bran could think to wheel Dancer around and gallop off. â€Å"You can, lordling . . . and will, if you know what's good for you.† â€Å"Stiv, look how he's strapped on.† The tall woman pointed with her spear. â€Å"Might be it's the truth he's telling.† â€Å"Straps, is it?† Stiv said. He drew a dagger from a sheath at his belt. â€Å"There's ways to deal with straps.† â€Å"You some kind of cripple?† asked the short woman. Bran flared. â€Å"I'm Brandon Stark of Winterfell, and you better let go of my horse, or I'll see you all dead.† The gaunt man with the grey stubbled face laughed. â€Å"The boy's a Stark, true enough. Only a Stark would be fool enough to threaten where smarter men would beg.† â€Å"Cut his little cock off and stuff it in his mouth,† suggested the short woman. â€Å"That should shut him up.† â€Å"You're as stupid as you are ugly, Hali,† said the tall woman. â€Å"The boy's worth nothing dead, but alive . . . gods be damned, think what Mance would give to have Benjen Stark's own blood to hostage!† â€Å"Mance be damned,† the big man cursed. â€Å"You want to go back there, Osha? More fool you. Think the white walkers will care if you have a hostage?† He turned back to Bran and slashed at the strap around his thigh. The leather parted with a sigh. The stroke had been quick and careless, biting deep. Looking down, Bran glimpsed pale flesh where the wool of his leggings had parted. Then the blood began to flow. He watched the red stain spread, feeling light-headed, curiously apart; there had been no pain, not even a hint of feeling. The big man grunted in surprise. â€Å"Put down your steel now, and I promise you shall have a quick and painless death,† Robb called out. Bran looked up in desperate hope, and there he was. The strength of the words were undercut by the way his voice cracked with strain. He was mounted, the bloody carcass of an elk slung across the back of his horse, his sword in a gloved hand. â€Å"The brother,† said the man with the grey stubbly face. â€Å"He's a fierce one, he is,† mocked the short woman. Hali, they called her. â€Å"You mean to fight us, boy?† â€Å"Don't be a fool, lad. You're one against six.† The tall woman, Osha, leveled her spear. â€Å"Off the horse, and throw down the sword. We'll thank you kindly for the mount and for the venison, and you and your brother can be on your way.† Robb whistled. They heard the faint sound of soft feet on wet leaves. The undergrowth parted, low-hanging branches giving up their accumulation of snow, and Grey Wind and Summer emerged from the green. Summer sniffed the air and growled. â€Å"Wolves,† gasped Hali. â€Å"Direwolves,† Bran said. Still half-grown, they were as large as any wolf he had ever seen, but the differences were easy to spot, if you knew what to look for. Maester Luwin and Farlen the kennelmaster had taught him. A direwolf had a bigger head and longer legs in proportion to its body, and its snout and jaw were markedly leaner and more pronounced. There was something gaunt and terrible about them as they stood there amid the gently falling snow. Fresh blood spotted Grey Wind's muzzle. â€Å"Dogs,† the big bald man said contemptuously. â€Å"Yet I'm told there's nothing like a wolfskin cloak to warm a man by night.† He made a sharp gesture. â€Å"Take them.† Robb shouted, â€Å"Winterfell!† and kicked his horse. The gelding plunged down the bank as the ragged men closed. A man with an axe rushed in, shouting and heedless. Robb's sword caught him full in the face with a sickening crunch and a spray of bright blood. The man with the gaunt stubbly face made a grab for the reins, and for half a second he had them . . . and then Grey Wind was on him, bearing him down. He fell back into the stream with a splash and a shout, flailing wildly with his knife as his head went under. The direwolf plunged in after him, and the white water turned red where they had vanished. Robb and Osha matched blows in midstream. Her long spear was a steel-headed serpent, flashing out at his chest, once, twice, three times, but Robb parried every thrust with his longsword, turning the point aside. On the fourth or fifth thrust, the tall woman overextended herself and lost her balance, just for a second. Robb charged, riding her down. A few feet away, Summer darted in and snapped at Hali. The knife bit at his flank. Summer slid away, snarling, and came rushing in again. This time his jaws closed around her calf. Holding the knife with both hands, the small woman stabbed down, but the direwolf seemed to sense the blade coming. He pulled free for an instant, his mouth full of leather and cloth and bloody flesh. When Hali stumbled and fell, he came at her again, slamming her backward, teeth tearing at her belly. The sixth man ran from the carnage . . . but not far. As he went scrambling up the far side of the bank, Grey Wind emerged from the stream, dripping wet. He shook the water off and bounded after the running man, hamstringing him with a single snap of his teeth, and going for the throat as the screaming man slid back down toward the water. And then there was no one left but the big man, Stiv. He slashed at Bran's chest strap, grabbed his arm, and yanked. Suddenly Bran was falling. He sprawled on the ground, his legs tangled under him, one foot in the stream. He could not feel the cold of the water, but he felt the steel when Stiv pressed his dagger to his throat. â€Å"Back away,† the man warned, â€Å"or I'll open the boy's windpipe, I swear it.† Robb reined his horse in, breathing hard. The fury went out of his eyes, and his sword arm dropped. In that moment Bran saw everything. Summer was savaging Hali, pulling glistening blue snakes from her belly. Her eyes were wide and staring. Bran could not tell whether she was alive or dead. The grey stubbly man and the one with the axe lay unmoving, but Osha was on her knees, crawling toward her fallen spear. Grey Wind padded toward her, dripping wet. â€Å"Call him off!† the big man shouted. â€Å"Call them both off, or the cripple boy dies now!† â€Å"Grey Wind, Summer, to me,† Robb said. The direwolves stopped, turned their heads. Grey Wind loped back to Robb. Summer stayed where he was, his eyes on Bran and the man beside him. He growled. His muzzle was wet and red, but his eyes burned. Osha used the butt end of her spear to lever herself back to her feet. Blood leaked from a wound on the upper arm where Robb had cut her. Bran could see sweat trickling down the big man's face. Stiv was as scared as he was, he realized. â€Å"Starks,† the man muttered, â€Å"bloody Starks.† He raised his voice. â€Å"Osha, kill the wolves and get his sword.† â€Å"Kill them yourself,† she replied. â€Å"I'll not be getting near those monsters.† For a moment Stiv was at a loss. His hand trembled; Bran felt a trickle of blood where the knife pressed against his neck. The stench of the man filled his nose; he smelled of fear. â€Å"You,† he called out to Robb. â€Å"You have a name?† â€Å"I am Robb Stark, the heir to Winterfell.† â€Å"This is your brother?† â€Å"Yes.† â€Å"You want him alive, you do what I say. Off the horse.† Robb hesitated a moment. Then, slowly and deliberately, he dismounted and stood with his sword in hand. â€Å"Now kill the wolves.† Robb did not move. â€Å"You do it. The wolves or the boy.† â€Å"No!† Bran screamed. If Robb did as they asked, Stiv would kill them both anyway, once the direwolves were dead. The bald man took hold of his hair with his free hand and twisted it cruelly, till Bran sobbed in pain. â€Å"You shut your mouth, cripple, you hear me?† He twisted harder. â€Å"You hear me?† A low thrum came from the woods behind them. Stiv gave a choked gasp as a half foot of razor-tipped broadhead suddenly exploded out of his chest. The arrow was bright red, as if it had been painted in blood. The dagger fell away from Bran's throat. The big man swayed and collapsed, facedown in the stream. The arrow broke beneath him. Bran watched his life go swirling off in the water. Osha glanced around as Father's guardsmen appeared from beneath the trees, steel in hand. She threw down her spear. â€Å"Mercy, m'lord,† she called to Robb. The guardsmen had a strange, pale look to their faces as they took in the scene of slaughter. They eyed the wolves uncertainly, and when Summer returned to Hali's corpse to feed, Joseth dropped his knife and scrambled for the bush, heaving. Even Maester Luwin seemed shocked as he stepped from behind a tree, but only for an instant. Then he shook his head and waded across the stream to Bran's side. â€Å"Are you hurt?† â€Å"He cut my leg,† Bran said, â€Å"but I couldn't feel it.† As the maester knelt to examine the wound, Bran turned his head. Theon Greyjoy stood beside a sentinel tree, his bow in hand. He was smiling. Ever smiling. A half-dozen arrows were thrust into the soft ground at his feet, but it had taken only one. â€Å"A dead enemy is a thing of beauty,† he announced. â€Å"Jon always said you were an ass, Greyjoy,† Robb said loudly. â€Å"I ought to chain you up in the yard and let Bran take a few practice shots at you.† â€Å"You should be thanking me for saving your brother's life.† â€Å"What if you had missed the shot?† Robb said. â€Å"What if you'd only wounded him? What if you had made his hand jump, or hit Bran instead? For all you knew, the man might have been wearing a breastplate, all you could see was the back of his cloak. What would have happened to my brother then? Did you ever think of that, Greyjoy?† Theon's smile was gone. He gave a sullen shrug and began to pull his arrows from the ground, one by one. Robb glared at his guardsmen. â€Å"Where were you?† he demanded of them. â€Å"I was sure you were close behind us.† The men traded unhappy glances. â€Å"We were following, m'lord,† said Quent, the youngest of them, his beard a soft brown fuzz. â€Å"Only first we waited for Maester Luwin and his ass, begging your pardons, and then, well, as it were . . . † He glanced over at Theon and quickly looked away, abashed. â€Å"I spied a turkey,† Theon said, annoyed by the question. â€Å"How was I to know that you'd leave the boy alone?† Robb turned his head to look at Theon once more. Bran had never seen him so angry, yet he said nothing. Finally he knelt beside Maester Luwin. â€Å"How badly is my brother wounded?† â€Å"No more than a scratch,† the maester said. He wet a cloth in the stream to clean the cut. â€Å"Two of them wear the black,† he told Robb as he worked. Robb glanced over at where Stiv lay sprawled in the stream, his ragged black cloak moving fitfully as the rushing waters tugged at it. â€Å"Deserters from the Night's Watch,† he said grimly. â€Å"They must have been fools, to come so close to Winterfell.† â€Å"Folly and desperation are ofttimes hard to tell apart,† said Maester Luwin. â€Å"Shall we bury them, m'lord?† asked Quent. â€Å"They would not have buried us,† Robb said. â€Å"Hack off their heads, we'll send them back to the Wall. Leave the rest for the carrion crows.† â€Å"And this one?† Quent jerked a thumb toward Osha. Robb walked over to her. She was a head taller than he was, but she dropped to her knees at his approach. â€Å"Give me my life, m'lord of Stark, and I am yours.† â€Å"Mine? What would I do with an oathbreaker?† â€Å"I broke no oaths. Stiv and Wallen flew down off the Wall, not me. The black crows got no place for women.† Theon Greyjoy sauntered closer. â€Å"Give her to the wolves,† he urged Robb. The woman's eyes went to what was left of Hali, and just as quickly away. She shuddered. Even the guardsmen looked queasy. â€Å"She's a woman,† Robb said. â€Å"A wildling,† Bran told him. â€Å"She said they should keep me alive so they could take me to Mance Rayder.† â€Å"Do you have a name?† Robb asked her. â€Å"Osha, as it please the lord,† she muttered sourly. Maester Luwin stood. â€Å"We might do well to question her.† Bran could see the relief on his brother's face. â€Å"As you say, Maester. Wayn, bind her hands. She'll come back to Winterfell with us . . . and live or die by the truths she gives us.†

Analysing the change in the role of the management accountant

This work is focused on critically measuring the doggedness of the alteration in the function of the direction comptroller from traditional accounting maps to that of a strategic contriver and concern spouse. The work of Johnson and Kaplan ( 1987 ) , titled â€Å" Relevance doomed † has prompted a drill-down on this research country. Though most of the research workers agree to the altering function of the direction comptroller ( Burns and Baldvinsdottir, 2005 ; Cooper and Dart 2009 ; Allot 2000 ; Chenhall and Langfield-Smith2007 ; Siegel1999 ; Kerby and Romine 2005 ; Vaivio1999 ; Ittner and Lacker2001 ; Ax and Bjornenak 2007 ; Bhimani 2006 ; Roslender and Hart 2002 ) . The importance the traditional function still remains critical to others, and should function to complement the new techniques or the alteration. ( Bromwich and Bhimani 1998 ; Burns et Al. 1999 ) . Others are of the position that history is still a relevant portion of the hereafter or the altering tendency. ( Fleischman and Funnell 2006 ; Luft 1997 ; Beaman and Richardson2007 ) .The type of organisation every bit good as the direction may besides find the nature of alteration. Yazdifar and Tsamenyi ( 2005 ) . This a lteration does non take the same signifier in organisations, but differs in form. Sulaiman and Mitchell ( 2005 ) . With the present economic miasma, some research workers are even recommending a return to the old ways: the traditional function, ( Baldvinsdottir et al ( 2009 ) . The first subdivision of this work will therefore reexamine these positions presented and seek to pull a comparing between these positions to see if the function of the direction comptroller has really changed and to what extent. This will be done pulling support from literatures. It will instantly be followed with some of the new roles the direction comptroller is taking up in organisations. Thereafter the place of traditional accounting pattern in this new tendency of events will be discussed. This will enable us to cognize where to put the traditional accounting function, whether it has lost its utility and should be wholly cast-off or should function to congratulate the new functions. Following to that, some of the new techniques in direction accounting that organisations are following, the factors that are driving the alteration in function every bit good as their significance to the new function will be discussed. Decisions will so be drawn as to the direction comptroller ‘s functions change.The altering function of the direction comptroller.Johnson and Kaplan ( 1987 ) are deemed to hold set the canvas in this statement with their book titled â€Å" Relevance lost: the rise and autumn of direction accounting. † These strong footings used by them has prompted or necessitated a batch of research work in this way. They argue that the bing signifier of direction accounting lacked the know-how to run into up with the dynamic concern environment. Their statement was supported by mentioning technological promotions, information engineering, every bit good as planetary and domestic competition as grounds doing the bing patterns inadequate. Harmonizing to an article published in the Journal of Accountancy ( Most Companies Want Their Certified public accountant to Be Business Strategists, Survey Says, 1996 ) , much more is now being demanded of the direction comptrollers within organisations. Their occupations are traveling beyond the readying of fiscal statements as accounts and reading are now required of them of the information they provide. The direction comptroller is consequently a â€Å" high-ranking determination support specializer † . Kerby and Romine ( 2005 ) argue that for direction comptrollers to stay a relevant portion of their organisations, there must be a alteration in accent from the traditional accounting patterns which involves the numeration, analysis, reading and presentation of fiscal information. They advocate that the direction comptroller should be versed with cognition about alterations impacting the concern of his organisation and imbibe qualities that would enable them map as fully fledged concern spouses. Smith ( 2007 ) opined that the focal point of the direction comptroller within organisations is now switching to the external environment. That the direction comptroller is no more uniformed of what happens externally to his organisation, He now looks both inwards and outwards. Cooper and Dart ( 2009 ) , give support to this position that, direction comptrollers are traveling from being information suppliers to back uping the determination devising. Siegel ( 1999 ) , noted that direction comptrollers were earlier now non involved in the existent decision-making procedure, but acted in support of the determination shapers and subsequently got informed of facts. But the function of the direction comptroller had changed and greater portion of their clip was being spent as internal advisers or concern analyst within their companies. Like most of the other authors he attributes this altering function to the promotion in engineering which he states has freed the direction comptroller from what he describes as â€Å" mechanical accounting † . He stated that the new function of the direction comptroller now involves a batch of direct contacts with people throughout their organisations, and that they are more involved in determination devising and cross-functional squads. This he termed development from functioning internal clients to being concern spouses.The direction comptroller as strategic contriver and concern spouse.The cardinal message of this work has been on the direction comptroller presuming the function of strategic contriver and concern spouse as opposed to the traditional function of corporate bull and bean counter. The direction comptroller ‘s function has evolved and is determining up into a strategic fiscal contriver and director of information. The direction comptroller is said to be h olding less to make with the everyday accounting pattern. ( Siegel 2000, Cooper and Dart, 2009, Latshaw, A. and Choi, Y. , 2000 ) . New countries of focal point of the direction accountant include the development of fiscal programs, information engineering systems direction, assisting in the formation of concern aims every bit good as monitoring consequences and maintaining up with selling aims. Others are direction and organisation of work force, playing consultative function in operational determinations, programmes and undertakings. ( Feeney and Pierce, 2007 ) . For the direction comptroller to work efficaciously as concern spouse, certain accomplishments must be acquired. This will include the quality of analysing and treating unwritten and numeral informations into meaningful information. This should be buttressed by the ability to work efficaciously in a squad. ( Curruth, 2004 ) As concern spouse, the direction comptroller combines both the traditional function of protecting the assets of the concern with a new function of analysis and engagement in determination devising in the concern disposal. ( Kennedy and Sorensen, 2006 ) . Caron ( 2006 ) , defined stairss that should be taken for the direction comptroller to presume the place of a concern spouse. They include: Acting as operation and cognition expert. He/she should be able to supply best pattern information and strategic accomplishments. Should be able to set to pattern the cognition acquired in developing strategic direction programs. He/she should be able to mobilise the human resources at his disposal. He/she should be able to circulate accounting information efficaciously.Management accounting the place of the traditional function.Although Johnson and Kaplan ( 1987 ) opined that the traditional accounting function of the direction comptroller had lost its value and have argued that it is no more relevant to the dynamism of today ‘s universe, non everyone believe their sentiment is best for direction accounting, and have therefore expressed their reserves. ( Bromich and Bhimani 1989 ; Burns et Al 1999 ; Yazdifar and Tsamenyi 2005 ) . Baldvinsdottir et Al. ( 2009 ) are of the sentiment that a return to the traditional or â€Å" mechanical † accounting methods is of great importance particularly at this period of economic down-turn. They argue that although the ballyhoo about the altering function of the direction comptroller, a batch of the traditional accounting function has comparatively remained the same over several decennaries. Luft ( 1997 ) is of the position that history serves as a platform for understanding the present ; that the oversights of the nowadays could really be alleviated by mentioning back to history. Fleischman and Funnell ( 2006 ) , while holding with Johnson and Kaplan, that it is of import that direction accounting studies provide direction with information that will help them in minimising cost and improved productiveness, argue that although these activities are frontward looking, they have to be based on what they described as â€Å" intimate dependance between the past and future † . They insist this is necessary because of the uncertainnesss and instabilities associated with commercial environments, coupled with the intricatsies of direction. That, direction comptrollers in the class of seeking to do the information they provide more utile to their organisations should bear in head that this should be done in observation of necessary ethical issues. Beaman and Richardson ( 2007 ) found out in their research that accounting patterns within organisations are being confined to the traditional function, alternatively of the expected function of determination support and job resolution. There has been the recognition of the broad usage of traditional accounting techniques in most organisations as opposed to the supposed outlook of radically new advanced accounting techniques being adopted by these organisations. ( Burns and Scapens, 2000 ) .Emerging techniques in direction accounting.Some comparatively new trends/techniques have emerged with the purpose of undertaking the insufficiencies of the traditional accounting methods. Some of them have been lauded as the new title-holders of direction accounting solution suppliers in organisations. ( Cooper and Kaplan, 1991 ) . Although these techniques are extremely praised, their acceptance and execution may non hold been as widely accepted as the ballyhoo associated with them. ( Collier and Gregory, 1995 ; Roslender and Hart, 2003 ) . These techniques include: Activity based costing ( ABC ) ; The coming of ABC has changed the pattern of cost allotment necessitating that direction accountants develop more analytical accomplishment to undertake the complexnesss of apportioning operating expenses to different cost objects utilizing cost drivers. ( Burns and Yazdifar, 2001 ; Byrne and Pierce, 2007 ; Anderson, 1995 ) . ABC made the direction comptroller an indispensable portion of the determination doing procedure by concentrating on pertinent information needed to better steadfast public presentation financially and market wise. ( Kennedy and Affleck-Graves, 2001 ) . Kaplan and Anderson ( 2004 ) nevertheless noted that organisations have abandoned ABC because of its failure to capture the complex nature of their operations, the holds of execution and the cost consequence which are normally excessively expensive. Balanced scorecard ( BSC ) : The balanced scorecard enables the direction comptroller to strategically mensurate public presentation and develop a model for the strategic measuring and direction systems ( Kaplan and Norton, 2007 ) . It changes accent from fiscal facet to encompassing client, internal and every bit good as acquisition and growing factors of organisations. ( Kaplan and Norton, 1996 ) . This has altered the function of the direction accountant puting him strategically as a determination support specializer. ( Latshaw and Choi, 2002 ) . BSCs are adopted by houses for strategic public presentation measuring, but the result of these steps is normally developed to encompass operational scheme, nevertheless it was noted that organisations frequently fail in seeking to set BCS into a peculiar usage ( Wiersma, 2009 ) . Atkinson ( 2006 ) noted that the BSC has been found deficient from empirical consequences of its benefits.Strategic direction accounting:Strategic direction acc ounting ( SMA ) : SMA shifts the focal point of direction comptroller to non-financial factors external to the organisation. ( Simmonds,1981 ) . It demands that the direction comptroller be knowing in subjects like public presentation indexs development, value concatenation analysis every bit good as capacity cost direction. It broadens the range of the direction accountant beyond the house to strategizing for competitory market and chances. ( Whiteley, 1995 ) . SMA requires the direction comptroller as a member of the cross functional squad which his function now embraces to convey to bear relevant information and expertness that will help determination devising. ( Roslender and Hart, 2001 ) . The direction comptroller now addresses the impact of other non-financial activities, the cost place of rivals, and rating of rival merchandises and services. These activities have placed the direction comptroller in the important function of strategic contriver and concern spouse. ( Whiteley , 1995 ; Langfield-Smith, 2008 ) . However, Roslender and Hart ( 2003 ) , noted that what constitutes strategic direction accounting is still non clearly defined. Collier and Gregory, ( 1995 ) opined that the degree of execution of strategic direction accounting may postpone in different economic systems. That is, the economic system determines the scheme and functionality of the direction comptrollers. Enterprise resource planning ( ERP ) : ERP requires the direction comptroller to hold sound cognition that will enable him to supply information that will technically run into the demands of the house. It besides demands that the MA be versed with cognition of concern maps related to production, selling and information engineering. For the direction comptroller to acquire traveling with all these maps, he needs to construct a sound inter-personal and societal accomplishments. ( Barton, 2009 ; Pierce and O'Dea, 2003 ) . It may nevertheless cut down occupations, making unemployment. Enterprise resource planning ( ERP ) : enables the direction comptroller to track â€Å" production by occupation, work centre, and activity † ( Zimmerman, 2009:720 ) . However, respondents to research carried out by Knnerley and Neely ( 2001 ) were non certain the debut of ERP to their organisations had made any noticeable impact.Factors driving the alteration in the function of direction accounting.The utility of direction accounting has come under examination following factors like: mechanization of mill procedures and processs, information engineering, competition, and globalisation, complexness of concern among others. Some of these factors and their significance will be discussed briefly. Information Technology: ( Carruth, 2004 ; Beaman and Richardson, 2007 ) , noted that information engineering has enabled direction comptrollers to take more responsible functions in their organisations. The direction comptroller is now able to salvage clip in his analysis and reading of information. The direction comptroller helps in showing informations in a signifier that makes them relevant and utile for managerial intent. This involves strategizing and being involved in the determination devising procedure. Granlund, M. and Malmi, T. ( 2002 ) It has changed the nature of information and placed determination doing on information provided by the direction comptroller. ( Atkinson et al. 1999 ) . Automation ; requires the direction comptroller to develop more analytical accomplishments and to be able to supply such information that will enable houses take determinations and follow such schemes that will assist them remain in competition. ( Kerremans et al. , 1991 ) . Automation is advantageous in take downing labor cost, but may make occupation losingss. ( Mantripragada and Sweeney, 1981 ) .Other factors:Other noteworthy factors driving the function alteration in direction accounting include ; the accent on quality, rational capital, more client focused organisations, addition in overhead cost, less of direct labor cost, and precedence on environmental and external issues. These factors have helped orient the direction comptroller ‘s function to that of a strategic contriver and a concern spouse. The direction comptroller now takes a more proactive function in cognizing and supplying solutions to strategic issues in his organisation. The issue of competitory concern env ironment which is closely related to globalisation is another major factor impacting the manner direction accounting maps are handled in organisations.DecisionAlthough there have been demands for the alteration in accent on the function of direction comptroller, this alteration has non been absolute. This is because the cost and complexness of using these new techniques have made their acceptance slow. The debut of new techniques in direction accounting and the impact of assorted factors have made the direction comptroller more focussed on non-financial facets of organisations and has widened the range of activities external to the organisation, doing him a utile portion of the determination devising procedure. However recent issues ‘ following the economic downswing has suggested keeping of portion of the traditional function in combination with new techniques might be more utile. ( Balvinsdottir et al. , July/Aug. 2009 ) Furthermore, the importance of these new techniques and the benefit they provide to organisations can non be overemphasized. These new inventions have made the direction comptroller more flexible, a solution supplier and an of import portion of the organisation as concern spouse and strategian, reconstructing relevancy. ( Johnson, 1992 ) . It is notable that though many are the advantages of implementing these new techniques, some organisations still stick to traditional accounting because it is less complex to implement, salvaging clip.

Respose paper for an Asian-American studies Essay

Respose paper for an Asian-American studies - Essay Example Their women as portrayed as exotic, sexualised and hence viewed as sex objects. They are viewed as passive, submissive and eager for sex people who serve white men love interests. They are also seen as sidekicks who are incompatible with the Americans. There is Caucasian present in various roles played by Asians in films. This has an effect on their self-esteem, self-image and how other societies perceive them advancing rate of racism. In the 2006, the film Slanted Screen, produced by Jeff Adachi, was about stereotypical depiction and absence of Asia American men in American films. It is not evident that Asian men are not present in films in a meaningful way. A certain Asian actor plays the role of an exotic lover who loses the girl at the end. Asian actors have also dominated the current pop culture in Hollywood. An interviewee Asian actor states that he was provided with options of playing a wimpy business man or a bad guy but he chose a bad guy because he wants kids who will grow watching his movies to know that Asian men are not weak characters, they got â€Å"guts†. The stereotype on Asian women is that they are sexy, exotic, submissive and subservient to the men. Slaying the Dragon is a film produced in the year 1988 by Deborah Gee is in this line of Asian women stereotypes. The film portrays the hypersexualisation of the Asian women. It also represents stereotypes of exoticism and docile nature of Asian women. This has a negative impact on the women from the Asia America society as people from other societies perceive them to have attributes that are shown in the films that stereotypically represent Asian Women. In cases where these women are not portrayed as sex objects in the movie, they are presented as tough warriors. This creates perceptions among individuals that Asian American women are tough and aggressive, characters that are often stereotypically associated with the men. Artistic freedom can liberalise and act in favour of Asian American