Characteristics of female offending and victimisation

Characteristics of female offending and victimisation Previous to the feminist movement of the nineteen sixties and seventies criminology was predominantly the domain of men as was the Criminal Justice System (CJS), (Newburn 2007). Therefore it is no surprise that women were mostly over looked within these fields. Moreover the few earlier explanations of female criminality have now largely been discredited due to their oversimplified, biological and sexually natured explanations (Lombrosso 1895, Thomas 1923 and Pollak 1950). Nevertheless it is due to these arguably sexist, and male dominated perspectives, and also an otherwise lack of interest in female criminality that inspired many modern and feminist writings; these writings bought about a shift in attitudes towards women and their place within these traditionally male professions. Consequently the reliability of police statistics has been challenged and new ways of gathering data has been developed, such as self report studies and victim surveys; all of which have brought about new debates and theories and has contributed to our understanding of women and crime. This essay will give a brief overview of the characteristics of both female offending and victimization and then discuss the contribution that criminology has made to our understanding of them. As a result of the aforementioned collective research there is a general agreement within criminology that women commit considerably less crime than men (although according to police statistics female crime rates are rising) (Newborn 2007). Women are less likely to commit certain crimes, such as sexual offences, and they are less likely to re-offend (Newborn 2007 and National Statistics Online 2006). The majority of offences that women commit involve theft and handling stolen goods, violence against the person and drug offences (National Statistics Online 2006 and Caddle and Crisp 1997). Criminology has contributed to our understanding of the characteristics of female offending in many ways. Firstly, since the feminist movement, Criminology has focused attention onto female offending and has helped to deconstruct the traditional sexist stereotypes of the female offender previously portrayed by traditional criminologists (Lombrosso, 1895, cited in Newburn, 2007). Modern Criminology has further developed existing theories in order to make them applicable to women such as control theory and has highlighted how womens experience of society is different to that of men; suggesting that womens place in society, i.e. their job, social background and being a mother can all effect their inhibitions towards crime and their opportunities to offend (Heidensohn 1996 and Carlen 1988). Thus, Criminology has helped us to understand how a womens individual circumstances can impact on whether she will offend and what types of offences she is likely to commit. Criminology has also highlighted the impact that prior victimization and the breakdown of social bonds has on female offending; in her research into how women become involved in illicit drugs, Cheseney-lind (1997) found that all of the women in her study came from unstable social environments, i.e. deprivation, parental alcohol abuse, sexual abuse and violence. Other studies have highlighted institutional sexism; Carlens 1998 study in which she interviewed fifteen Scottish sheriffs about their feelings towards prosecuting women offenders, found that they all disliked having to send women to prison. Carlen suggests that they resolve this uneasiness by discriminating between who they perceived to be good and bad mothers and disregard the impact of socio-economic factors on their behavior (cited in Heidensohn 1996). The sheriffs attitudes in Carlens study highlights a long running debate within Criminology, which is, are women treated more chivalrously or more harshly than men by the CJ S? (Newburn 2007) It could be argued that the uneasiness of the sheriffs to prosecute women points to a chivalrous attitude but the fact that they separate the women into good and bad mothers suggests that the women are being doubly judged, as both women and mothers. Therefore Criminology has given us greater understanding of how female offending is affected by a lack of family support and social bonds and arguably how women are affected by the double standards present within the CJS. By challenging police recorded statistics Criminology has highlighted other debates, such as why do female offending rates appear to be rising and to what extent do women commit less crime than men? (Newburn 2007). In regard to rising female crime rates there are several perspectives; some argue that it is because womens roles are changing in society which gives them greater opportunity to offend (Adler, cited in Newburn 2007); some claim that it is due to economic marginalisation and women offend because of deprivation (Carlen 1998) and others suggest it is due to changes in the labelling of crimes which make for stricter sentencing (Heidensohn 1996). Criminology has incited many debates which have helped to develop a better understanding of the characteristics of female offending. As a result of criminological research, such as the British Crime Survey (BCS), we understand that overall women are at less risk of criminal victimisation than men. The only crimes that women are at a higher risk from is domestic violence and stalking/harassment (although it could be argued that the latter is due to men being less easily intimidated and less likely to report those types of crimes). We also know that the vast amount of the domestic violence suffered by women goes unreported. Finally, although we know that women are at less risk of crime overall, the BCS tells us that they have a greater fear of crime than men, and this impacts negatively on their daily lives (Newburn 2007). Criminology has contributed to our understanding of the characteristics of female victimisation in many ways. Firstly, By challenging police statistics it has highlighted the dark figure of crime, showing the vast amount of crimes that go either unknown, unreported, or unrecorded; therefore highlighting the vast amount of domestic violence, sexual assault and rape crimes women suffer, mainly at the hands of their husbands, partners or other family members (Heidensohn 1996). The issue of domestic violence is shockingly illustrated in a study carried out by Painter and Farrington (1998), in which one in seven wives reported being raped by their husbands (cited in Rafter, 2003). Traditionally crimes of domestic violence were trivialized by the police because of a general acceptance of violence against women by their partners (Newburn 2007). Criminology has also highlighted the issue of repeat victimization in regards to women; due to the nature of the offence repeat victimization rates are high in cases of domestic violence but research also shows that women who were abused in childhood are at a higher risk of being victimized in adulthood (Rafter 2003). Therefore, because of Criminology we understand that many more women suffer domestic violence than the police statistics suggest and also women who were abused as children are at a higher risk of getting involved in an abusive relationship in adulthood. Womens fear of victimization is a debated issue within Criminology, some explain that it is because women are the smaller sex and so are more easily intimidated and others suggest it is related to a fear of rape caused by socialization and moral panic, suggesting that it is irrational (Rafter 2003). Criminology has highlighted womens experience of crime and the CJS and societys attitudes towards female victimization (Newburn 2007). Criminology has found that women are often accused of precipitating or facilitating crimes against them, such as rape and assault; according to lifestyle theories, how women dress, whether they go out alone and where they go, all participates to their victimization (Rafter 2003). This theory is contradicted by victim survey data which suggests that women are at more risk of domestic violence than stranger violence (Newburn 2007). In regards to womens treatment within the CJS, criminology has highlighted the unfair and un-sympathetic treatment women arguably receive in regards to being victim of such crimes as rape and domestic violence, suggesting that women were often subject to secondary victimisation because of unsympathetic treatment given by the CJS (Rafter 2003). Consequently Criminology has helped to improve attitudes and treatment within the CJS by helping to establish the use of rape suites and aftercare services (Newburn 2007). In conclusion we have a greater understanding of why women fear crime and how society and the CJS have blamed them in some part for their own victimization. In conclusion, Criminology has been crucial in contributing to our understanding of the characteristics of female offending and victimization. By carrying out studies and surveys, gathering statistics and developing and debating theories Criminology has developed a greater understanding of why and what causes women to commit crime; why they commit less crime in comparison to men, and why they are more likely to commit certain types of crimes over others. Criminology has highlighted the vast amount of female victimization that goes unreported and has helped to counteract this by improving womens treatment within the CJS and by helping to change attitudes and policies. Overall, Criminology has given us a greater understanding of female offending and victimization and has been fundamental to our understanding of women and crime. Chesney-Lind, M. (1997) The Female Offender, Girls, Women and Crime, London: Sage publications Inc. Carlen, P.(1988) Women, Crime and Poverty Milton Keynes: Open University Press Educational Enterprises Ltd. Heidensohn, F. (1996) Women and Crime. (2nd Ed.) Hampshire: Macmillan Press Ltd. Newburn, T. (2007) Criminology. U.S.A. and Canada: Willan Publishing. Rafter, N. H. (2003) Encyclopedia of Women and Crime. Newyork: Checkmark Books.

Modern Industrial Society

Modern Industrial Society This essay will attempt a brief review of the history of the concept culture and its relationship with the concept civilization, in order to understand the two concepts, without making any claims towards offering anything new in the analysis of the chronological account of how the definition of culture changed over time.  [1]  Instead, the essay will attempt to explore the harmonies and dis-harmonies in the utilization of the two concepts, as a way of coming to terms with immanent ruptures and continuities which were explicated in various ways in which the logic and lexicon of these concepts were deployed in the different anthropological traditions over the years. From the outset, I would like to mention that I almost abandoned this particular topic because of the difficulties I encountered in finding a concise definition of, mainly the concept of culture. When, after several weeks of reading, it finally dawned on me that actually there was none, it all started to make sense that the subject of defining the concept of culture has never been closed and was never intended for foreclosure. This meant that understanding how the concept was variously deployed was as important as appreciating the manner of its deployment, especially in ways in which this was always associated with the concept of civilization, whose definition was more straightforward. The notion of Culture: Following a very unsuccessful search for a concise definition of the concept culture, it dawned on me that Terry Eagleton and several others was after all correct when he said that culture was one of the few very complicated concepts to have ever graced the English language (Armstrong, 2010: 1; Eagleton, 2006: 1; Kroeber Kluckhohn, 1952). Culture was a very difficult concept to define because the evolution of its etymology and its deployment varied in different contexts and anthropological traditions, both contemporary and classical. Its meaning in one setting was often contested in another. The word culture was first used in America  [2]  , and in etymological terms, its contemporary usage has its origin in attempts to describe mans relationship with nature, through which resources were extracted. It depicted the outcomes of extraction of resources from nature through a process of labor, for example, through crop farming and livestock production (Eagleton, 2006: 1). It was in this sense that the concept was first formally deployed in the 19th century in Germany, where the word used was Kultur, which in German referred to cultivation.  [3]  The early German usage of the word culture was heavily influenced by Kant, who, like his followers, spelled the word as culture, and used it repeatedly to mean cultivation or becoming cultured, which subsequently became the initial meaning of civilization (Kroeber Kluckhohn, 1952: 10). The way the concept was first used in modern English borrowed from the usage first made of the word by Walter Taylor, which dates back to 1871 , although according to Kroeber and Kluckhohn (1952: 9), Taylors use of the word culture, which was borrowed from German, was similar to the way the word civilization was used in Germany. The above sense in which the concept culture was for long deployed depicted it as an activity or occupation that entailed a materialist dimension related to the extraction of resources from nature. Coming from Walter Taylor, the modern scientific sense of the word culture no longer refers primarily to the process of cultivation, but more generally as a manifestation of customs, beliefs and forms of government (Kroeber Kluckhohn, 1952: 10). The latter sense signifies some abstraction to the transcendent and divine realm of spiritualism. Over time, the concept was also deployed in other ways that depicted it as an entity (Eagleton, 2006: 1). There was also a sense in which the concept of culture also depicted the transformation that took place in societys experiences with changing technologies of production as capitalism developed, although this understanding was quite often deployed in racist terms to differentiate between less industrialized nations of the non-west from the more ind ustrialized European societies. It is true, as observed by Eagleton that the relationship between nature and culture was such that nature produces culture which changes nature (Eagleton, 2006: 3). In this sense, there is a part of nature that is cultural, and another that is not. The part of nature which is cultural is that part which labor transforms, for example, into works of art, monuments, skyscrapers (or building structures) or cities. Such products of culture are as natural as rural idylls are cultural (Eagleton, 2006: 4). Because culture originally meant cultivation, or managing the growth of crops, which means husbandry, the cultural therefore would imply that which was within ones means to change. As pointed out by Eagleton (2006: 4), the stuff to be altered has its own autonomous existence, which then lends it something of the recalcitrance of nature in much the same way as the extent to which culture transforms nature and also influences the rigorous limits nature imposes on the cultural project. To this extent, I am in agreement with Eagleton (2006: 4-5) that the idea of culture signified a double rejection, of, on the one hand, the representation of culture as an organic (biological) determinism; and, on the other, as an interpretation of culture as an embodiment of autonomous spiritualism. To this extent therefore, culture rebuffs naturalism and idealism founded in biological determinism by insisting that from the point of view of culture, there was also a representation within nature which exceeded and dismantled nature. It also represented a refusal of idealism because even the highest-minded human agency had its humble roots in our biology and natural environment. The resulting contradiction from this rejection of naturalism (emanating from organic determinism) and idealism (as a result of autonomy of spirit) led to a contest between what had actually evolved and what ought to, which transfigured into what Eagleton described as a tension between making and being made, between rationality and spontaneity (Eagleton, 2006: 5). Consequently, although the relation between humans and nature was important to an understanding culture, in this paper, I consider the social relations between humans and nature in the course of extracting from nature, through which humans change nature to be the most important. This is what is central to understanding the concept of culture, which makes it possible to view it as a systematic way of life and living, that humans consciously develop that is transferred from the past to the present and into the future. It depicts some semblance of historically assembled normative values and principles internal to social organizations through which a diversity of relationships are ordered. In this way, it is possible to see how culture becomes an abstraction of itself, in its own right, which does not reify culture as a thing as this essentializes culture. I am inclined to agree with Armstrong (2010: 2) in her definition, which presents culture more as a process of meaning making which i nforms our sense of who we are, how we want to be perceived and how others perceive us. The above said, we also need to recognize that while culture is important, it is also not the only factor that shapes social relations between humans in the course of impacting on nature in ways that change it. Several other social, economic, political, geographical, historical and physical factors come into play. It is necessary to recognize that culture, which embodies as much as it conceals its specific history, politics and economics; is, as also pointed out by Franz Boaz  [4]  , not inert. It is an inherently Boasian conception to view culture as extremely dynamic; as having life, and existing in a continuous state of flux, as new notions of and about culture continues to emerge. This means that cultures cannot be expected to be static and homogenous. As new cultures emerge, tensions are usually generated. The totality of any culture and its individual trait cannot be understood if taken out of its general setting. Likewise, culture cannot also be conceived as controlled by a single set of conditions (Benedict, 1934: xv). It is also Franz Boaz  [5]  who noted that culture is some form of standardized or normative behavior. An individual lives in his/her specific culture, in as much the same way as culture is lived by an individual. Culture has a materiality that makes it manifest in diverse patterns implying that it meaningless to try and generalize or homogenize about cultural patterns (Benedict, 1934: xvi). Thinking of culture as socially constructed networks of meaning that distinguish one group from another implies not only a rejection of social evolution but also an endorsement of cultural relativism, which is also a Boasian tradition.  [6]  Boaz  [7]  rightly argued that perspectives that view culture in evolutionary terms tend to end with the construction of a unified picture of the history of culture and civilization, which is misleading. Tendencies which view culture as a single and homogenous unit, and as an individual historical problem is extremely problematic (Benedict, 1934: xv). I consider the distinctive life-ways of different people as the most basic understanding of the notion of culture. Cultural relativity is a recognition that different people have cultures and life-ways that are distinct from those of others. The notion of civilization: The concept of civilization, like culture, also has a complex etymology. By 1694, the French were already using the verb civiliser, and referred to the polishing of manners, rendering sociable, or becoming urbane as a result of city life (Kroeber Kluckhohn, 1952: 11). The French notion of civilization referred to the achievement of human advancement manifest in certain customs and standards of living. The French considered civilization as the end point of a process of cultivation that took place over centuries (Elliot, 2002). The English lagged behind the French.  [8]  In 1773, Samuel Johnson still excluded civilization from his dictionary, preferring civility, and yet civilization (from the word civilize) captured better the opposite of barbarity than civility. The English subsequently adopted the concept of civilization deriving it from the verb to civilize and associated it with the notion of civilizing others. The 1933 Oxford Dictionary defined civilization as: A developed o r advanced state of human society; a particular stage or type of this (Kroeber Kluckhohn, 1952: 12). By the 18th century, the word civilization in German was associated with the spread by the state of political developments akin to the German state to peoples of other nations. It was somewhat similar to the English verb to civilize (Kroeber Kluckhohn, 1952: 11). For the Germans and English, the concept of civilization invoked an imperial political agenda that was apparent in the way they deployed the concept. The harmony and dis-harmonies in deployment of concepts of culture and civilization: The evolutionary thinking about culture and civilization in the philosophy of Durkheim: Among the scholars who attempted a very rigorous narrative intended to distinguish between culture and civilization was Émile Durkheim, whose writings were first published in 1893. In trying to come to terms with the complex division of labor and associated behavioral changes that occurred with the industrial revolution in England, Durkheim, argued that inside modern industry, jobs were demarcated and extremely specialized, and while each product was a specialty, it entailed the existence of others in form of the labor they input into its production. As society evolved from agriculture to industry, so did culture of the pre-industrial era give way to civilization associated with the conditions of progress in human societies. Durkheim extended the concept of division of labor from Economics to organisms and society, from which its association with culture was derived, arguing that the more specialized an organisms functions were, the more exalted a place it occupied in the animal hierarchy. For Durkheim, the extent of division of labor in society influenced the direction of the development of the evolution of mankind from culture to civilization (Durkheim, 1984: 3). Durkheim used division of labor to make the distinction between culture as a preserve of the pre-modern mediaeval society and civilization as belonging to the modern industrial society. Durkheim argued that all societies are usually held together by social solidarity. In the pre-industrial societies, where social bonds were based on customs and norms, this solidarity was mechanical while in the industrial societies, which were highly individualistic, the solidarity was organic, and social bonds were maintained by contracts which regulated relations between highly individualistic beings. To Durkheim, societies transition from relatively simple pre-modern societies to relatively more complex industrial societies (Durkheim, 1984: 3). Durkheim argued that division of labor influenced the moral constitution of societies by creating moral rules for human conduct that influenced social order in ways that made industrial societies distinct from the pre-industrial ones. It created a civilized, individual man, capable of being interested in everything but attaching himself exclusively to nothing, able to savor everything and understand everything, found the means to combine and epitomize within himself the finest aspects of civilization. For Durkheim, tradition and custom, collectively defined as culture were the basis of distinction of the simpler societies which defined their mechanical form of solidarity that they exhibit. The modern societies, according to Durkheim, were characterized civilization (Durkheim, 1984: 3-4). Durkheim advanced an essentially Darwinian argument. In the biological determinism of Durkheim, it is argued that the shift from mechanical to organic solidarity was comparable to the changes that appeared on the evolutionary scale. Relatively simple organisms showing only minimal degrees of internal differentiation ceded place to more highly differentiated organisms whose functional specialization allowed them to exploit more efficiently the resources of the ecological niche in which they happened to be placed. The more specialized the functions of an organism, the higher its level on the evolutionary scale, and the higher its survival value. In similar ways, the more differentiated a society, the higher its chances to exploit the maximum of available resources, and hence the higher its efficiency in procuring indispensable means of subsistence in a given territory (Durkheim, 1984: xvi). There were fundamental contradictions in the perspectives of Durkheim. If Durkheim denigrated culture to the pre-modern, and viewed society as developing in evolutionary terms to the industrial, it could be assumed that he also believed that the solidarity which was associated with the industrial society was better. What then explains the fact that Durkheim was deeply convinced of and concerned about the pathology of acquisitiveness in modern capitalist society? Durkheim did not believe that the pathological features of the industrial society were caused by an inherent flaw in systems built on organic solidarity. Rather, he thought that the malaise and anomie were caused by transitional difficulties that could be overcome through the emergence of new norms and values in the institutional setting of a new corporate organization of industrial affairs (Durkheim, 1984: xxi). For Durkheim, the flaws in industrial and class relations did not mean that the pre-modern characterized by culture was better. That the class conflicts which were inherent in the industrial society and were associated with the structure of capitalist society would be overcome by the emergence of a new corporate society in which relations between employers and employees were harmonized. Beholden to none of the political and social orientations of his day, Durkheim always attempted to look for a balanced middle way (Durkheim, 1984: xxii). The contemporary play of relationships between culture and civilization has, to say the least, rendered wanting, the ideas which were advanced by Durkheim. For example, if culture is a preserve of the pre-modern, what explains the pervasiveness of barbarism within civilized formations of the industrialized world? Can we have culture in societies that are characterized as civilized or with civilization? Or are societies that are said to possess culture devoid of civilization? The contradictions in the etymology and deployment of concepts of culture and civilization: The usage of culture and civilization in various languages has been confusing. Websters Unabridged Dictionary for English defined both culture and civilization in terms of the other. Culture was a particular state or stage of advancement in civilization. Civilization was called advancement or a state of social culture. In both popular and literary English, they were often treated as near synonyms, though civilization was sometimes restricted to advanced or high cultures (Kroeber Kluckhohn, 1952: 13). As early as the 1950s, there were some writers who were inclined to regard civilization as the culture of urbanized societies characterized by cities. Often, civilization was considered a preserve for literate cultures, for instance, while the Chinese had civilization, the Eskimo were seen as in possession of culture (Kroeber Kluckhohn, 1952: 13). The English language distinction between civilization and culture made in the past was different from that made in the German language. In German, civilization was confined to the material conditions, while the English expression sometimes included psychic, moral, and spiritual phenomena (Kroeber Kluckhohn, 1952: 13). The German Kultur also referred to material civilization, while culture in English over time came to mean something entirely different, which corresponded to the humanities. The German Kultur also related to the arts of savages and barbaric peoples, which were not included in any use of civilization since the term civilization denoted a stage of advancement higher than savagery or barbarism. These stages in advancement in civilization were even popularly known as stages of culture; implying that the word culture was used synonymous with the German Kultur (Kroeber Kluckhohn, 1952: 13). In English, culture was a condition or achievement possessed by society. It was not individual. The English phrase a cultured person did not employ the term in the German sense. There was a sense of non-specificity in the way in which the concept culture (Kultur) was deployed in the German sense (Krober Kluckhorn, 1952: 13). From its etymological roots in rural labor, the word culture was first deployed in reference to civility; then in the 18th century, it became more or less synonymous with civilization, in the sense of a general process of intellectual, spiritual and material progress. In Europe, civilization as an idea was equated to manners and morals. To be civilized included not spitting on the carpet as well as not decapitating ones prisoners of war. The very word implied a dubious correlation between mannerly conduct and ethical behavior, which in England was equated to the word gentleman. As a synonym of civilization, culture belonged to the general spirit of Enlightenment, with its cult of secular, progressive self-development (Eagleton, 2006: 9). Form my reading of the literature on this subject, it was not clear at what point culture and civilization begun to be deployed interchangeably. Suffice to mention, however, that in English, as in French, the word culture was not unconditionally interchangeable with civilization. While it was not entirely clear, between the two concepts of culture and civilization, which predated the other, they both shared a transcendental association with the notion of cultivation, as something which is done to (or changes in) humans in the course of exacting labor upon nature to change it, that leads to the development of human qualities to suit the needs of collective humanity. Culture, which emerged in German from the notion of Kultur, which meant cultivation, appeared as a form of universal subjectivity at work within the particularistic realm of our separate individualities. For Eagleton (2006: 8), it was a view of culture as a component of civilization which was neither dissociated from socie ty nor wholly at one with it. This kind of focus also portrayed an essentially Kantian notion of man as becoming cultivated through art and science, and becoming civilized by attaining a variety of social graces and refinements (or decencies), in which the state had a role to play. This Kantian conception therefore distinguished between being cultivated and being civilized. Being cultivated referred to intrinsic improvement of the person, while being civilized referred to improvements of social interrelations (interpersonal relations), some kind of ethical pedagogy which served to liberate the collective self buried in every individual into a political citizen (Eagleton, 2006: 7; Kroeber Kluckhohn, 1952: 11). There was a sense in which the concept of civilization had an overwhelming French connection (coming from the concept civilizer), in the same way culture was associated with the Germans (from the concept Kultur). To be described as civilized was associated by the French with finesse with regards to social, political, economic and technical aspects life. For the Germans, culture had a more narrowly religious, artistic and intellectual reference. From this point of view, Eagleton (2006: 9) was right when he observed that: (i) civilization was deployed in a manner that played down national differences, while culture highlighted them; and, (ii) the tension between culture and civilization had much to do with the rivalry between Germany and France. I am reminded here of Eagletons famous phrase that: civilization was formulaically French, while culture was stereotypically German (Eagleton, 2006: 10-11). Towards the end of the 19th century civilization and culture were invariably viewed as antonyms. If, however, the description by Eagleton (2006: 9) of French notion of civilization as a form of social refinement is acceptable, then one can also accept Kroeber and Kluckhohn (1952: 14) description of civilization as a process of ennobling (or creating nobility) of humanity through the exercise by society of increased control of the elementary human impulses. This makes civilization a form of politics. In the same light, I also agree with Kroeber and Kluckhohn (1952: 14) that cultures German connections link it with the control of nature through science and art, which means culture embodies technology (including equipment) as well as knowledge systems (including skills) relevant for subduing and employing nature. The implications of the above are two-fold: (a) culture and civilization, can not be looked at as antonyms or binary opposites, in the sense in which evolution theorists would want us to view the relationship between these two concepts with culture as being akin to an inferior status while civilization is ascribed to the superior; (b) both tend to depict not only elements of normativity in advance in life-forms, but also constantly improving internal conditions of the internal elements of these concepts that define humanity which they embody. There is a way in which the elements embodied by these concepts depict superiority in their respective life-forms. Even when there are tendencies for overlaps in the elements depicted by these two concepts, for example, their association with politics, art, technology and urban living, there is a sense in which both concepts cannot be viewed as stages of development one from the other. It appears to me that Eagleton viewed civilization as a value-judgmental concept that pre-supposed an improvement on what went before, to whatever was not only right, but a great deal better than what was (Eagleton, 2006: 10). Eagleton was also non-presumptive when he pointed out that historically, the deployment of the term put it within the lexicon of a pre-industrial European middle class, which used the concept to justify imperial ambitions of mercantile and early industrial European capitalism towards those they categorized as of inferior civilization (Eagleton, 2006: 10). This fact has to be borne in mind if the concept when the concept is deployed today. Culture on the other hand, required certain social conditions that bring men into complex relationships with natural resources. The state becomes a necessity. Cultivation was a matter of the harmonious, all-round development of the personality. Because there was overwhelming recognition that nobody could do this in isolation, this helped to shift culture from its individual to its social meaning. Culture had a social dimension (Eagleton, 2006: 10). Whichever was, between culture and civilization, the progenitor of the other, there is a dual sense in which these concepts appear linked by their enlightenment era roots; and also not linked at the same time. I agree with Eagleton that civilization sounds abstract, alienated, fragmented, mechanistic, utilitarian, in thrall to a crass faith in material progress; while culture seems holistic, organic, sensuous, autotelic and recollective. However, I have reservations with Eagletons postulation of, first, a conflict between culture and civilization, and secondly, presentation of this conflict as a manifestation of a quarrel between tradition and modernity (Eagleton, 2006: 11). One of the greatest exports from the Enlightenment era was its universalism. Post-enlightenment political philosophy contributed significantly to critiques of enlightenments grand unilineal narratives regarding the evolution of universal humanity. We can look at the discourse of culture as a contribution to understanding the diversity inherent in different life-forms with their specific drivers of growth. Increasingly, it had become extremely perilous to relativize non-European cultures, which some thinkers of the time idealized as primitive (Eagleton, 2006: 12). In the 20th century in the primitivist features of modernism, a primitivism which goes hand-in-hand with the growth of modern cultural anthropology emerged, this time in postmodern guise, in form of a romanticizing of popular culture, which now plays the expressive, spontaneous, quasi-utopian role which primitive cultures had played previously (Eagleton, 2006: 12). While todate the concepts civilization and culture continue to be used interchangeably, there is also still a sense in which culture is still deployed almost as the opposite of civility (Eagleton, 2006: 13). It is not uncommon to encounter culture being used in reference to that which is tribal as opposed to the cosmopolitan. Culture continues to be closed to rational criticism; and a way of describing the life-forms of savages rather than a term for the civilized. If we accept the fact that the savages have culture, then the primitives can be depicted as cultured and the civilized as uncultured. In this sense, a reversal means that civilization can also be idealized (Eagleton, 2006: 13). If the imperial Modern states plundered the pre ­-modern ones, for whatever reasons, is it not a statement of both being uncultured and lack of civility, quite antithetical to what one could consider as civilization of the west. What sense doe it therefore make to posture as civilized and yet act in an uncultured manner? Can viewing culture as civilization, on one hand, and civilization as culture, on the other hand, help to resolve the impasse in the contemporary deployment of these concepts? One fact is clear, either way; it has potential to breed postmodern ambiguities of cultural relativism (Eagleton, 2006: 14). Alternatively, if culture is viewed, not as civilization, but as a way of life, it simply becomes an affirmation of sheer existence of life-forms in their pluralities (Eagleton, 2006: 13). Pluralizing the concept of culture comes at a price the idea of culture begins to entertain cultural non-normativities or queer cultures, in the name of diversity of cultural forms. Rather than dissolving discrete identities, it multiplies them rather than hybridization, which as we know, and as Edward Said observed, all cultures are involved in one another; none is single and pure, all are hybrid, heterogeneous, extraordinarily differentiated, and non-monolithic (Eagleton, 2006: 15). Attempts to valorize culture as a representation of particular life-forms associated with civility can also be perilous. There is a post-modern sense in which culture can be considered as an intellectual activity (science, philosophy and scholarship), as well as an imaginative pursuit of such exploits as music, painting and literature. This is the sense in which cultured people are considered to have culture. This sense suggests that science, philosophy, politics and economics can no longer be regarded as creative or imaginative. This also suggests that civilized values are to be found only in fantasy. And this is clearly a caustic comment on social reality. Culture comes to mean learning and the arts, activities confined to a tiny proportion of humanity, and it at once becomes impoverished as a concept (Eagleton, 2006: 16). Concluding Remarks: From the foregoing analyses, it is clear that understanding the relationship between culture and civilization is impossible until we cease to view the world in binaries in which the West (Europe) was constructed as advanced and developed with the non-West perceived as primitive, barbarous and pagan. Historically, the Wests claim of supremacy was always predicated on their provincialization of the non-west, whose behavioral patterns were judged from the experience of the West, and characterized in generalized terms as traditional customs and therefore culture. I agree with Benedict, that the West did all it could to universalize its experience to the rest of the world, even when this experience was different from that of those from the non-west (Benedict, 1934: 5). Assumptions of the mutual exclusivity of culture and civilization in society are premised on perceived irreconcilability of values and beliefs. Religion was always used in the West to posit a generalized provincialism of the non-west. It was the basis of prejudices around which superiority was justified. No ideas or institutions that held in the one were valid in the other. Rather all institutions were seen in opposing terms according as they belonged to one or the other of the very often slightly differentiated religions. In this contemporary era of highly globalized populations of footloose movements an

Symbolism and Theme in William Faulkners A Rose for Emily Essay

Symbolism and Theme in William Faulkner's A Rose for Emily  Ã‚  Ã‚   In William Faulkner's short story "A Rose for Emily," a series of interconnected events collectively represent a single theme in the story. Symbolism is the integral factor involved in understanding the theme. "A Rose for Emily's" dominant theme is the search for love and security, a basic human need which can be met unfavorably in equivocal environments. Faulkner's use of symbolism profoundly develops the theme of the story, bringing to light the issues of morality that arise from a young woman's struggle to find love. Faulkner provides the necessary pieces of symbolism, speckled through out the action of the story, for the reader to assimilate and assemble. Curiously, it is a broken time line that Faulkner follows, that allows him to achieve maximum effect at the end of the story. The placement of the conclusion or denouement at the beginning of the story, allows the curiosity of the reader to become strongly engaged on the character of Emily Grierson. As the narration begins with the funeral of Emily, the juxtaposition of the image received in the opening paragraph, is sharply compared to that of the information found in the third paragraph. Where in the first the town has come to pay respects to a fallen monument, in the third it is learned that she was really, "...a duty, and a care; a sort of hereditary obligation upon the town..." (276). The story progresses through flashbacks, and Emily is heard speaking to the gentlemen representing the Board of Aldermen, and it is noticed that she is wearing a thin gold watch chain. It is not until a lull takes place after the spokesman announces the purpose of their visit, that they then,"... could hear the inv... ...uest for love and security, and Emily has provided this for herself. Whether she knew the process through which she gained it was moral or not remains a mystery whose answer died with her. She sought refuge from the cold, and inhospitable environment of abandonment. She sought to get away from the only life she ever knew. The strategic placement of symbolism in the action of this story, provides vast areas with depth of knowledge from which the theme comes forth. The reader is pulled into character early on, by placing the conclusion up front, and placing the falling action at the end of the story. This creates a greater sense of surprise or shock value, and may even evoke a sense of true pity for Emily from the reader. Work Cited Faulkner, William. â€Å"A Rose for Emily.† Literature for Composition. 4th ed. Ed. Sylvan Barnet, et al. New York: HarperCollins, 1996. Symbolism and Theme in William Faulkner's A Rose for Emily Essay Symbolism and Theme in William Faulkner's A Rose for Emily  Ã‚  Ã‚   In William Faulkner's short story "A Rose for Emily," a series of interconnected events collectively represent a single theme in the story. Symbolism is the integral factor involved in understanding the theme. "A Rose for Emily's" dominant theme is the search for love and security, a basic human need which can be met unfavorably in equivocal environments. Faulkner's use of symbolism profoundly develops the theme of the story, bringing to light the issues of morality that arise from a young woman's struggle to find love. Faulkner provides the necessary pieces of symbolism, speckled through out the action of the story, for the reader to assimilate and assemble. Curiously, it is a broken time line that Faulkner follows, that allows him to achieve maximum effect at the end of the story. The placement of the conclusion or denouement at the beginning of the story, allows the curiosity of the reader to become strongly engaged on the character of Emily Grierson. As the narration begins with the funeral of Emily, the juxtaposition of the image received in the opening paragraph, is sharply compared to that of the information found in the third paragraph. Where in the first the town has come to pay respects to a fallen monument, in the third it is learned that she was really, "...a duty, and a care; a sort of hereditary obligation upon the town..." (276). The story progresses through flashbacks, and Emily is heard speaking to the gentlemen representing the Board of Aldermen, and it is noticed that she is wearing a thin gold watch chain. It is not until a lull takes place after the spokesman announces the purpose of their visit, that they then,"... could hear the inv... ...uest for love and security, and Emily has provided this for herself. Whether she knew the process through which she gained it was moral or not remains a mystery whose answer died with her. She sought refuge from the cold, and inhospitable environment of abandonment. She sought to get away from the only life she ever knew. The strategic placement of symbolism in the action of this story, provides vast areas with depth of knowledge from which the theme comes forth. The reader is pulled into character early on, by placing the conclusion up front, and placing the falling action at the end of the story. This creates a greater sense of surprise or shock value, and may even evoke a sense of true pity for Emily from the reader. Work Cited Faulkner, William. â€Å"A Rose for Emily.† Literature for Composition. 4th ed. Ed. Sylvan Barnet, et al. New York: HarperCollins, 1996.

The Role of Social Class and Society Essay -- Literary Analysis

Since the beginning of time, social class and race have been paramount in society. Back in the time of caveman, roles and traditions were passed down based on gender. The man was responsible for protection and collecting food while women were responsible for cooking and keeping house. That belief has traversed time and slowly changes with each era. But throughout history, men and women have lived with preconceived notions of their duties to their families. These notions have been passed down generations and have affected how people live within their society. In the novel â€Å"Like Water for Chocolate†, social class is revered in the story of the De la Garza family. As we see through the personal journey of Tita, the main character, these distinctions are evident. Set in the time of the Mexican Revolutionary War, the De la Garza family consisted of Mama Elena and her three daughters. â€Å"The most significant, life-changing activities women carried out in the Revolution at the outset were related to their families† (Monk). The oldest daughter was Rosaura, followed by Gertrudis and then the youngest, Tita. Tita’s father had died shortly after Tita’s birth. They lived on a self-serving farm where all members were expected to help. Each female had chores that were to be completed without complaint. Even though the fictional story revolves around recipes, other gender based ideals are revealed. â€Å"These activities were no longer carried out inside four walls, causing family survival to become essential† (Monk). The first tradition mentioned in â€Å"Like Water for Chocolate† was the role of the youngest daughter as pertains to her future. These women were not allowed to marry. Their duty in their life was to care for the mother as ... ...mentsin 1776." Map of General Washington's Battle Engagements in 1776. Web. 21 Apr. 2012. . Guidotti-Hernà ¡ndez, Nicole M. "National Appropriations: Yaqui Autonomu, The Centennial Of The Mexican Revolution And The Bicentennial Of The Mexican Nation." Latin Americanist 55.1 (2011): 69-92. Academic Search Complete. Web. 18 Apr. 2012. "In the Garden of Eden | Pathways." Pathways. Web. 14 Apr. 2012. . Monk, Heather Dashner. "Notes On Mexican Women Then And Now Reflections On A Revolution." Against The Current 25.4 (2010): 20-24. Academic Search Complete. Web. 14 Apr. 2012 "Nibbles - Family Stress." University of Illinois Extension-Urban Programs Resource Network. Web. 3 Apr. 2012. . The Role of Social Class and Society Essay -- Literary Analysis Since the beginning of time, social class and race have been paramount in society. Back in the time of caveman, roles and traditions were passed down based on gender. The man was responsible for protection and collecting food while women were responsible for cooking and keeping house. That belief has traversed time and slowly changes with each era. But throughout history, men and women have lived with preconceived notions of their duties to their families. These notions have been passed down generations and have affected how people live within their society. In the novel â€Å"Like Water for Chocolate†, social class is revered in the story of the De la Garza family. As we see through the personal journey of Tita, the main character, these distinctions are evident. Set in the time of the Mexican Revolutionary War, the De la Garza family consisted of Mama Elena and her three daughters. â€Å"The most significant, life-changing activities women carried out in the Revolution at the outset were related to their families† (Monk). The oldest daughter was Rosaura, followed by Gertrudis and then the youngest, Tita. Tita’s father had died shortly after Tita’s birth. They lived on a self-serving farm where all members were expected to help. Each female had chores that were to be completed without complaint. Even though the fictional story revolves around recipes, other gender based ideals are revealed. â€Å"These activities were no longer carried out inside four walls, causing family survival to become essential† (Monk). The first tradition mentioned in â€Å"Like Water for Chocolate† was the role of the youngest daughter as pertains to her future. These women were not allowed to marry. Their duty in their life was to care for the mother as ... ...mentsin 1776." Map of General Washington's Battle Engagements in 1776. Web. 21 Apr. 2012. . Guidotti-Hernà ¡ndez, Nicole M. "National Appropriations: Yaqui Autonomu, The Centennial Of The Mexican Revolution And The Bicentennial Of The Mexican Nation." Latin Americanist 55.1 (2011): 69-92. Academic Search Complete. Web. 18 Apr. 2012. "In the Garden of Eden | Pathways." Pathways. Web. 14 Apr. 2012. . Monk, Heather Dashner. "Notes On Mexican Women Then And Now Reflections On A Revolution." Against The Current 25.4 (2010): 20-24. Academic Search Complete. Web. 14 Apr. 2012 "Nibbles - Family Stress." University of Illinois Extension-Urban Programs Resource Network. Web. 3 Apr. 2012. .

BIMS Case Study

The Ballard Integrated Managed Services, Inc. (BIMS) employs a total of 452, of which 409 employees are deployed on a contract-based engagement for providing food and hospitality services to Douglas Medical Center (DMC). The performance of BIMS field personnel has eventually deteriorated and attributed to the sudden increase of operating cost at a rate of 74 percent, divergent to the usual 50-60 percent turnover in the previous months. The disturbing situation has called the attention of BIMS General Manager Barbara Tucker and tasked Human Resource Manager Debra Horner to conduct an initial finding.In this paper, the case study of BIMS will be discussed to examine the overall situation of the workplace, such as the existing problem, underlying causes and development, resolution and procedure, interested parties and challenges to the management. Situational background and description Based on the case review, correlating the question why does the problem exist could be attributed by t he â€Å"low-competencies from managerial to rank-and-file positions†.The managers and supervisors of food catering, housekeeping and maintenance divisions are unaware or misinformed of the prevailing situation on the increase of operating cost at 74 percent from the standard industry cost between 50 to 60 percent. As found, the problem developed upon irregular performance of personnel, such as the higher occurrences of sick leave and dawdling at work that brought about complaints of DMC on sloppiness of BIMS personnel services.Accordingly, an employee survey has been conducted by BIMS HR Manager to evaluate the underlying causes and development of problems, purposely to resolve the problem prior to initial inclination of replacing the personnel. About 78 respondents have participated on the initially conducted survey, representing 17. 3 percent of the overall targeted personnel. Illustrated below was the survey tool: Source: School of Advanced Studies, Pearson Custom Publish ing (2004)The challenge to finding the causes of problems and its resolution has been devised by the HRM through the above illustrated survey tool, primarily reconsidering the employees to convey their views, such as cited on (1) work condition, (2) shift scheduling, (3) skills training, (4) compensation, (5) communication and information, and (7) job security (School of Advanced Studies; in Pearson Publishing, 2004). Evidently, the management itself is the majority stakeholder to meeting the challenging situation of change in the performance of the workforce in order to resolve the issues.Thus, the result of the survey is significant to meeting the challenges. Problem Statement It is known that there are major gaps affecting the work performance of BIMS personnel. The problem is primarily attributed by the issue of unfair compensation and secondarily attributed by weak communication between the employees and the management. This problem statement can be well presented based on the result of survey as illustrated below: Source: Author’s own (2009)As indicated in the illustration above, â€Å"Question #6† obtained 19 respondents with negative responses and â€Å"0† respondents have ever positively responded, similar to â€Å"Question #9† that obtained 17 negative responses and retained â€Å"0† positive results. Therefore, the problem statement relating the â€Å"inferior performance† of the employees must be significantly addressed by the management with reference to the result of primary and secondary issues affecting the problem. Further findings have found the â€Å"range of points† from positive to negative responses of respondents.It shows that the internal or organizational problem is well expressed on the point-to-point responses from â€Å"1 to 5 scoring†. On the other hand, the scoring between 2, 3 and 4 also indicates the relevance of negative responses away from being positive, manifesting that the problems are causal to the dispensation of management, in which is exhibited by the illustration below: Source: Author’s own (2009) The point-to-point scoring from 1 to 5 exhibits the range of responses between 95 (negative) and 163 (positive).It is noticeable that the scoring between positive and negative has a very significant gap or distant difference. As indicated by the â€Å"Median Points between 2, 3 and 4†, the range of points can be noticed to be far different to obtaining positive responses, wherein illustration above has indicated the gaps of scoring at 232, 148 and 113. In sum, the positive responses representing a total of 95 are far distant even from the scoring at median points, of which capsulate the finding of significant problem.

Fudged Accounting Theory

Fudged Accounting Theory and Corporate Leverage Audra Ong and Roger Hussey Abstract This paper is a follow-up of the article ‘Fudged Accounting Theory: Evidence from the UK’ in the Journal of Management Research (Ong, 2003). In that article, an analysis of the flexibility within the UK regulations, which allowed companies to use different accounting treatments for intangible assets, was illustrated to support fudged accounting theory (Murphy, 1990).This paper extends that earlier work by examining the association between corporate leverage and accounting choice in the UK at a period when the extant accounting standard for goodwill, SSAP22 Accounting for Goodwill (ASC, 1989), permitted two very different accounting treatments. As a result, other intangibles, particularly brands, could avoid the regulatory strictures. For the present study, a series of hypotheses relating to corporate leverage and capitalization of intangible assets were tested.The results of the present s tudy support fudged accounting theory by providing evidence that there is a relationship between the widespread capitalization of goodwill/brands and the relationship with leverage. The results demonstrate that financial managers will tend to adopt accounting practices that result in stronger balance sheets. Keywords: Leverage, Fudged Accounting, Intangible Assets, Brands/Goodwill, Food/Drink/Media Industries, International AccountingIntroduction The importance of Fudged Accounting Theory in understanding the accounting treatment of intangible assets has been discussed in an earlier paper by Ong (2003) in the Journal of Management Research. The purpose of the present paper is to investigate whether there is statistical evidence that companies capitalize intangible assets for the betterment of their balance sheets in a period of lax accounting regulations or ambiguity in regulations. This has been identified as fudged accounting theory (Murphy, 1990; Tollington, 1999).Audra Ong Roger Hussey University of Windsor, Odette Business School, 401 Sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this study, the UK was chosen because accounting for goodwill was regulated under SSAP 22 Accounting for Goodwill issued by the Accounting Standards Committee (ASC) in 1984, which was later revised in 1989. This standard allowed contradictory treatments: companies could either write goodwill directly against reserves in the balance sheet thus bypassing the profit and loss account; or capitalize it as an asset on the balance sheet subject to amortization.To add to the confusion, the standard did not apply to other intangible assets and some companies chose to distinguish brands from goodwill and treat them as permanent items on the balance sheet with no amortization (Barwise et al. , 1989; Paterson, 2003). This presented a stronger balance sheet with no impact on the income statement. To conduct the study, the annual reports and accounts for the five-year period 1993-97 for 1 43 companies listed on the London Stock Exchange were analyzed. Using the earlier work of Archer et al. (1995), a series of hypotheses were established and tested.As the sample is relatively small and is non-parametric in nature, the chi-squared test using Yates’ correction was employed to test the hypotheses. After a brief review of the literature, the research design of this study is explained. The main part of the paper, falling under the heading of Results and Discussion, is concerned with testing a number of hypotheses. Previous Research Consideration of intangible assets has been dominated by uncertainty over the appropriate accounting treatment of goodwill (Egginton, 1990). In the UK, the somewhat acrimonious debate is fuelled by strong opinions rather than facts.The depth and range of opinions has been well documented in the academic literature (Damant, 1990; Napier & Power, 1992; McCarthy & Schneider, 1995; Hussey & Ong, 1997, Ong; 2001; Oldroyd, 1998; Joachim Hoegh- Krohn & Knivsfla, 2000; Cravens & Guilding, 2001) as well as in professional reports (Coopers & Lybrand, 1990; Tonkin & Robertson, 1991; Hussey, 1994). The publication of SSAP 22 did little to calm the debate. Under that standard, companies faced the unpalatable alternatives of writing off goodwill against reserves and weakening their balance sheets or amortizing against earnings.Consequently, intangible assets such as brands and publication titles began to appear on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, separate from goodwill meant that they did not fall under the requirements of SSAP 22. The intangible assets could remain on the balance sheet indefinitely, unless there was a permanent impairment in value. This contention that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or improve the balance sheet has been evident in several studies.Emanating mainly from the debt covenant approach and the early work of Zmijewski and Hagerman (1981), studies have found support for the debt covenant hypothesis (Mather and Peasnell, 1991) and evidence that a company’s decision to Volume 4, Number 3 †¢ December 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). There has been some debate on the importance of intangible assets in private debt contracts (Citron, 1992; Day and Taylor, 1995).The study which most closely relates to the present research and shares the same theoretical foundation was published by Archer et al (1995) and was based on work conducted on 71 annual reports of UK and French companies for the period 1988-92. This earlier research concluded that a group with high leverage is more likely to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were amalgamated although it is possible that th e differing regulations in the two countries may have distorted the data.Research Design The annual reports and accounts for the five-year period 1993-97 of 143 companies in the food, drink and media industries were obtained. Such period of time is chosen as the debate on the most appropriate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It also immediately preceded the changes to accounting introduced by FRS 10 Goodwill and Intangible Assets issued by the ASC’s successor, the Accounting Standards Board (ASB, 1997) and FRS 11 Impairment of Fixed Assets and Goodwill (ASB, 1998).Industries for the study have been chosen whose products are highly branded and also where companies in the industries have been strong in acquisitive activities. The company profiles and published financial information of these 143 companies were checked to see which companies capitalized intangible assets f or the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and drink companies and 28 media companies, resulting in a total of 43 companies.It should be noted that the remaining 100 companies either did not capitalize intangible assets in any one year, or only capitalized intangible 157 assets for part of the five-year period post -1993. Care has been taken above in explaining the sample used in this study because of its relatively small size. Although this may be regarded as a limitation of the subsequent analysis, a non-parametric test is used in the analysis of individual industries and this is generally regarded as defensible and acceptable in such circumstances.Yates’ correction has also been applied to the chi-square tests to achieve conservatism in establishing significance so that the results can be regarded as conservative and less likely to overstate the importance of the findings. Correlation tests are only cond ucted on the aggregate sample of both industries. The leverage ratio was defined as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this definition was used in previous studies and it provides a high degree of precision.Results and Discussion Leverage and Capitalization The following two hypotheses were established in respect of the possible association between leverage and brands: H1: A company with high leverage is no more likely to capitalize intangible assets than a company with low leverage. H2: A company with high leverage is no more likely to capitalize goodwill/brands than a company with low leverage. To test these hypotheses the median leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the same.In some instances the median leverage did not provide a division of the sample to provide a sufficient number in each cell. In those instances a cut-off leverage leve l was selected to ensure cells of sufficient size and this is explained where it occurs. Contingency tables were constructed for the chisquared test and the results are described below. In all instances, Yates’ correction was applied. Media Industry Hypotheses 1 and 2 were tested separately on the Media industry and on the Food and Drink Industry. The results for the media industry for all intangible assets are shown in Table 1.In this test, the median leverage for the media industry was 28%. The chi-square test was significant at the 0. 01 level with a chi-square factor of 6. 86447 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the media industry. Table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage w as 31% and this was increased to 32% to ensure cells of adequate size.The chi-square test was significant at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. Table 1: Contingency Table for Media Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 28% Leverage ? 28% Observed Expected Observed Expected 914. 26 1913. 74 Not capitalizing 1812. 74 712. 6 Total 27 26 158 Journal of Management Research Table 2: Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 32% Leverage ? 32% Observed Expected Observed Expected 59. 93 149. 07 Not capitalizing 1813. 07 711. 93 Total 23 21 Table 3: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 26% Leverage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21Table 4: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median value for leverage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off point of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets.The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highl y leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 †¢ December 2004 The chi-square test was significant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a Function of the Level of Leverage Two further hypotheses had been established based on the premise explored by Archer et al. (1995) that the value of intangible assets was a function of leverage, in other words the higher the leverage ratio the higher th e value of intangible assets.H3: The value of intangible assets will be associated with the level of leverage. H4: The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with somewhat contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors might provide more conclusive results. Additionally, it was decided to extend the variables. Earlier studies have concentrated only on the absolute value of intangible assets i. e. the absolute amount appearing in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. : a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS); b) its relative value, calculated by expressing intangible assets as a percentage of total fixed assets (INTFIX). Bot h Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets: Table 5: Leverage as a Function of All Intangible Assets (Both industries) Gear Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P= . appears to have stronger explanatory power. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of intangibles. In addition to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6: Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P = . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not demonstrate a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible assets.The above testing of the four hypotheses provides evidence that there is a relationship between leverage and the capitalization of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to fixed a ssets. The evidence from this study therefore provides support for the fudged accounting theory. IntfixTable 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relative value 160 Journal of Management Research Implications: The International Dimension Given the debate on the appropriate accounting treatment of intangible assets and the obvious deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard body in the UK was compelled to introduce a substantial regulatory change.FRS 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be recognized and capitalized over 20 years. This presumption can be rebutted, however, and a longer life or an indefinite life can be selected. In these circum stances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were first addressed by IAS 22 Business Combinations and IAS 38 Intangible Assets by the International Accounting Standards Board (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998.IAS 38 was issued for the first time in 1998. In March 2004, however, the IASB published IFRS 3 Business Combinations (which supersedes IAS 22) together with related amendments to IAS 36 and IAS 38 as part of Phase 1 of the IASB’s project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the former proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments.This reduces comparability and reliability an d creates a serious risk of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 represent only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a high degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and Other Intangible Assets (FASB, 2001) in the US.With respect to managers, the introduction of IFRS 3 is expected to have important implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the marke t.Conclusion This study compares practices in accounting for intangible assets in two industries known for their propensity to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whether there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands.A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The fin dings from this study both confirm and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a fruitful area for the accounting researcher.The present study establishes that there are industry differences and one can speculate that these may be due to a number of factors such as acquisition activity within the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Number 3 †¢ December 2004 161 INTASS could lead to illumination of the underlying reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11.For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. Accounting Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. Accounting Sta ndards Board (1998), FRS 11 Impairment of Fixed Assets and Goodwill, London. Accounting Standards Committee (1989), SSAP 22 Accounting for Goodwill, London. Archer, S. , Alexander, D. , Collins L. , and Pham, D. (1995), The Treatment of Goodwill and Other Intangibles: Theory, Standards and Practice in France and the UK, Institute of Chartered Accountants England and Wales (ICAEW,) London. Barwise, P. Higson, C. , Likierman, A. and Marsh, P. (1989), Accounting for Brands, ICAEW/London Business School. Citron, D. (1992), Accounting Measurement Rules in UK Bank Loan Contracts, Accounting and Business Research 23(89): 21-30. Coopers and Lybrand (1990), Intangible Assets: A Survey of Businessmen’s Views, London. Cravens, K. and Guilding, C. (2001), Brand Value Accounting: An International Comparison of Perceived Managerial Implications, Journal of International Accounting, Auditing and Taxation 10: 197-221. Damant, D. (1990), Brands, the Balance Sheet and Company Value, Accountanc y, October: 29. Day, J. and Taylor, P. 1995), Evidence on Practices of UK Bankers in Contracting for Medium-Term Debt, Journal of International Banking Law 10 (9): 394-401. Egginton, D. (1990), Towards Some Principles for Intangible Asset Accounting, Accounting and Business Research 20 (79): 193-205. Financial Accounting Standards Board (2001) FAS 141 Business Combinations, Connecticut. Financial Accounting Standards Board (2001) FAS 142 Goodwill and Other Intangible Assets, Connecticut. Haigh, D and Rocha, M. (2004), The Standards Have Landed, Managing Intellectual Property, June 1: 1. Hussey, R. , Undervalued Intangibles (London: Touche Ross, 1994) Hussey, R. nd Ong, A. (1997), Food, Drinks and the Media: Accounting for Goodwill and Intangible Assets, The Journal of Brand Management 4 (4): 239-247. International Accounting Standards Board (2003) IFRS 3 Business Combinations, London. International Accounting Standards Committee (1998), IAS 22 Business Combinations, London. Internat ional Accounting Standards Committee (1998), IAS 38 Intangible Assets, London. Joachim Hoegh-Krohn, N. and Knivsfla, K. (2000), Accounting for Intangible Assets in Scandinavia, the UK, the US and by the IASC: Challenges and a Solution, The International Journal of Accounting 23: 243-265.Mather, P. and Peasnell, K. (1991), An Examination of the Economic Consequences Surrounding Decisions to Capitalize Brands, British Journal of Management 2: 151-164. Muller, K. (1999), An Examination of the Voluntary Recognition of Acquired Brand names in the United Kingdom, Journal of Accounting and Economics 26: 179-191. Murphy, J. (1990), Brand Valuation – Not Just An Accounting Issue, ADMAP (April): 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles: A Review Essay, Accounting & Business Research 23(89): 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the ‘market for excuses’, The Journal of Brand Management 5(4): 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2): 116-126. Ong, A. (2003), Fudged Accounting Theory: Evidence from the UK, Journal of Management Research 3(1), April: 23-30 Paterson, R. (2003), Hidden Strengths, Accountancy, June: 98-99. Reid, W. and Myddelton, D. R. (1998), The Meaning of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June: 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Product and Brand Management 8(3): 204-218. Tonkin, D. & Robertson, B. (1991), Brands & Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London: p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3: 129-149. Volume 4, Number 3 †¢ December 2004 163 Repro duced with permission of the copyright owner. Further reproduction prohibited without permission.

Comparing Branagh and Olivier

The two movie versions of Shakespeare's Hamlet that are directed by Laurence Olivier and Kenneth Branagh have similarities and differences. The similarities include how Hamlet feels betrayed by his mother because of her sudden marriage after the death of his father. The differences include how Hamlet is portrayed as a character. Olivier uses the Hamlet's relationship with Gertrude and his soliloquy to portray Hamlet as confused, whereas Branagh uses the same dynamics to portray Hamlet as furious.Olivier presents Hamlet's relationship with Gertrude as more physical in order to ndicate Hamlet's confusion, while Branagh presents the relationship between Hamlet and his mother as less physical to reinforce his feelings of frustration. During the scene where Claudius and Gertrude are encouraging Hamlet to stay in Denmark, Gertrude freely touches Hamlet and kisses him on the mouth to console her grieving son (Olivier, 1948). During this scene, Hamlet is sitting at the edge of the table wear ing all black and is turned away from everyone. He is upset that his mother has remarried such a short time after his father's death.His tone of voice suggests that e is full of grief, devastated about the death of his father, and feeling betrayed by his mother. Even though he feels betrayed, Hamlet passively allows his mother to embrace and kiss him. Hamlet is confused, and has no sense of how to deal with his conflicting feelings. Branagh, however, presents the relationship between Hamlet and his mother without any physical contact between the two. During the same scene in Branagh's version, the queen smiles and encourages Hamlet to stay instead of returning to Wittenberg (Branagh, 1996). In comparison to Olivier's Hamlet,Branagh's Hamlet has a different tone of voice. His tone of voice is on the edge of tears. When Gertrude consoles Hamlet and urges him to stay in Denmark, he agrees to stay, but does not engage in any physical contact with his mother. He remains distant from his mother, both emotionally and physically. Unlike Olivier's Hamlet, Branagh's Hamlet shows that he is more bitter than Olivier's Hamlet about Gertrude's quick marriage. Thus, the directors' depictions of Hamlet's interaction with Gertrude in the two films reveal differing interpretations of Hamlet's response to feeling betrayed.The two film versions also use Hamlet's first soliloquy to depict their different interpretations of Hamlet's character. Olivier's Hamlet delivers his soliloquy in his thoughts to indicate his confusion, whereas Branagh's Hamlet delivers his soliloquy in spoken words to show his frustration after he learns that his mother has married Claudius. In the Olivier version of the play, Hamlet's first soliloquy is spoken in his head (Olivier, 1948). In this speech, he emphasizes that only a little amount of time has passed after his father's death and that Gertrude has remarried too quickly.He also emphasizes his confusion about Gertrude's marriage to Claudius, when Ge rtrude used to follow his father like Niobe. In Olivier's version of the soliloquy, Hamlet is grieving over his father's death, but he is more upset about his mother's quick marriage to Claudius, his tamer's brother. During his soliloquy, Hamlet says â€Å"trail thy name is woman† (Olivier, 1948) calling his mother weak-hearted for remarrying too quickly. In contrast to Olivier's Hamlet, Branagh's Hamlet speaks and yells to emphasize points in his soliloquy.He speaks of the same issues, but the tone of voice s different. He sounds exhausted, annoyed, and speaks as if he is about to start crying. However, when he mentions the point that frustrates him the most, his voice becomes significantly louder; when he yells â€Å"yet within a month! † (Branagh, 1996), emphasizing the short amount of time between the death and marriage, he reveals his bitterness. He feels betrayed and angry at the way Gertrude has moved on so quickly, rather than confused and sad, as he does in Ol ivier's film.Thus, although both Olivier's and Branagh's versions of Hamlet stress the same conflict about his other, Hamlet is characterized differently in each film. In both film versions of Hamlet, the protagonist faces the same conflict, but Olivier and Branagh take different approaches to portraying Hamlet. In Olivier's version, Hamlet's relationship with Gertrude is portrayed in a physical manner to stress Hamlet's passivity and feeling of confusion, whereas in Branagh's depiction, Hamlet's relationship with Gertrude reveals a less physical and more distant relationship in order to indicate his anger and frustration.Their soliloquies also distinguish the directors' two different ersions of Hamlet; Olivier's Hamlet delivers his speech in his thoughts, adopting a passive style to suggest Hamlet's confusion, while Branagh's Hamlet delivers his speech out loud to indicate his anger and frustration. These two different depictions of the main character reveal how critical the direct or's input is in creating a distinct interpretation of Shakespeare's plays.