Analysis of Linguistic Theory in Transpotting (1996)

Analysis of Linguistic Theory in Transpotting (1996) Introduction The main argument of this dissertation is that the language of John Hodges screenplay Trainspotting, even though it appears to contain sub-cultural social contexts, cannot be categorised within the framework of linguistic theory as representing a youth subculture. The verbal conflict formation in the text should be read as reflective of the larger worldview that verbal conflict behaviour is inevitable in all societies, as are the existence of social dialectsand the usage of common slang. 1. Gumperz Term: Speech Community In his 1982 volume Discourse strategies, John Gumperz discusses the concept of a speech community. He defines speech community as a system of organized diversity held together by common norms and aspirations. He also states that the speech community must form the starting point of linguistic analysis. He further states that although members of the same speech community may differ in terms of their beliefs and their behaviours, that this is a normal variation and has been shown to be a systematic regularity of communities. For, the most part, however, members of speech communities generally share norms of evaluation. Gumperz stresses the point that it is not the individual speakers of a language that make up a speech community. He cites the theories of Saussure and others of that time period to support this statement: It was believed that these reflect either momentary preferences, personal idiosyncrasies, or expressive or emotive tendencies, which rely on universal signalling mechani sms and are thus not part of the system of meaningful sounds by which substantive information is conveyed (11-12). According to Gumperz, although the ability to form grammatical statements is common to all speakers of a certain language, the more complex knowledge of contextualization convention varies widely. He also points out that contextualization is not something that can be attained through formal education or reading, but must be learned through face-to-face interactions. Discourse at this level is marked by conventions that reflect prolonged interactive experience by individuals cooperating in institutionalized settings in the pursuit of shared goals in friendship, occupational and similar networks of relationships (209). Language and social identity, a volume published in the same year, was co-authored by Jenny Cook-Gumperz. In this work, he discusses the role of communicative skills in our society, asserting that they have been radically altered. It is absolutely essential for individuals in todays society to be capable of managing or adapting to a variety of diverse communicative situations. In addition, they must be able to interact freely with people who are virtual strangers to them. These abilities are an absolute necessity if one is to acquire a sense of personal control and to establish a sense of order in ones life. The cause for this change, he asserts, is the bureaucratization of public institutions, which have become increasingly pervasive in our day-to-day lives. He sees this as a result of our post-industrial society and states that it exists in both Western and non-Western countries. The skills required to function at this level are far more complex, but must be mastered if one is to function autonomously as a member of a speech community. 2. Hallidays Notion: Antilanguages In Language as social semiotic: The social interpretation oflanguage and meaning, M.A.K. Halliday explains the initial acquisitionof language as part of the development of the child as a socialcreature: Language is the main channel through which the patterns ofliving are transmitted to him, through which he learns to act as amember of a â€Å"society† (9). The child does this, she goes on toexplain, through associations with family, neighbourhood, and varioussocial groups; these comprise the foundation on which the child baseshis or her belief systems and values. The child does not learn these things directly, but ratherindirectly, Halliday explains. It is through the accumulatedexperience of numerous small events, insignificant in themselves, inwhich his behaviour is guided and controlled, and in the course ofwhich he contracts and develops personal relationships of all kinds'(9). The unifying factor here is language; language is the mediumthrough which all of this takes place. She develops her discussion further by introducing the notion of anantisociety which is in direct contrast to society, describing theantisociety as a conscious alternative that can also be viewed as aform of resistance. This resistance can take a number of forms. It canbe passive, in which case it will appear, at least outwardly, to causeno harm. On the other hand, it can be actively hostile to the point ofcausing actual destruction. The antilanguage is the language of the antisociety. It isparallel to the antisociety, which of course generates it. Bothlanguage and its counterpart, antilanguage, share equal linguisticsignificance. According to Halliday, either pair, a society and itslanguage or an antisociety and its (anti) language, is, equally, aninstance of the prevailing sociolinguistic order (164). Halliday describes the antilanguage as a form of resocialization,as a mechanism that creates an alternative reality. In this sense, shedoes not see it as a negative construct, but rather of reconstruction(170). The significant aspect of the language/antilanguage dynamicexists in the distance between the two, and in the tension that iscaused by that distance. The individual may function in either worldand may go back and forth with relative comfort. In this sense, it mayseem that he is living a double existence. Still, it should not be forgotten that both aspects—language andantilanguage—originate from the same place. Because of this commonbackground, there is continuity between them which parallels thatbetween society and antisociety. Not only is there a continuity, thereis also tension. Hence, although the languages may be expressed bymembers of different social strata, they are both parts of the samesocial system. In other words, the antisociety is, in terms ofLà ©vi-Strausss distinction between metaphor and metonymy, metonymic tosociety—it is an extension of it, within the social system (Halliday175). Thus, basically, an antilanguage is just another language. However,the world it exists in is a counter-reality, which in itself hascertain implications: It implies preoccupation with the definition anddefence of identity through the ritual functioning of the socialhierarchy. It implies a special conception of information and ofknowledge (172). In addition, there will be a certain amount of secrecy in anantilanguage; this is inherent in its nature. The reality in which itfunctions is a secret reality. Generally, the members of this realitydo have secrets. Often these secrets may have something of an illegalassociation to them. It is just as likely, however, that the secretsare not illegal, but merely lacking in respectability and socialsanction. They may be the secrets of a segment of the population whichexists at least partly in its fringes, although its members may notwant this known in the mainstream. The antisociety is, then, a metaphorfor the society, and it joins society at the level of the social system. The perspective of the antilanguage is generally that of adistinctly different view of the world, one which is thereforepotentially threatening, if it does not coincide with ones own'(Halliday 179). The purpose of the antilanguage is primarily fordisplay as its speakers struggle to maintain their counter-realitywhile existing within the confines of the world. An antilanguage, according to Halliday, brings into sharp reliefthe role of language as a realization of the power structure ofsociety (181). The antilanguages of countercultures, such as prisonsand criminal networks, are often full are defined against the socialstructure. Essentially, they are defined by what they are not. This isnot unlike the jargon or nomenclature of certain highly-specialisedprofessions, which may in some sense be seen as having a similar—thoughacceptable by society—counter-reality. Members of mainstream society who are speakers solely of standarddialect may have negative reactions to antilanguage. However, they willusually express this indirectly. For example, they may state that theydont like the vowels as they are pronounced by the speakers of theantilanguage, when in essence what they are saying is that they dontlike the values held by the speakers of the antilanguage. 3. Labovs Finding: The Concept of Sounding Labov and his colleagues (Paul Cohen, Clarence Robins, and JohnLewis) studied the vernacular of young American black males in theinner city areas of New York. The youths ranged in age from eight to 19years old, and they spoke a relatively uniform grammar, the language ofstreet culture. Labov and his team used a variety of methods to gather their data,the most important of which was long-term participant-observation withpeer groups (via). They collected tape-recorded conversations that tookplace on school buses, field trips, and parties—essentially, any typeof gathering where the youths got together and socialized. They thencarefully analyzed the data they collected, noting the patterns theyfound in speech events. Two examples of these exchanges are below. A: Eat shit. B: Hop on the spoon. A. Move over. B. I cant, your mothers already there. The following exchange is between two adolescents, John and Willie, with an observer (Rel) looking on: John: Who father wear raggedy drawers? Willie: Yeh the ones with so many holes in them when-a-you walk they whistle? Rel: Oh . . . shi-it! When you walk they whistle! Oh shit! (326) Given the insults against the person, his family, his poverty, aperson who is not a member of a given culture might expect thesituation to escalate into physical conflict. However, Labov points out that these are actually ritual insults. Herefers to this as sounding, which he describes as a complex patternof verbal conflict. Sounding has also been called playing the dozensor signifying. It consists of a dialogue that is usually performedfor an audience of observers who are usually peers. The dialogue itselfconsists of ritual insults, most of which are directed towards theother speakers mother, self, or housing situation. The speakers tradethese sounds back and forth as though in competition, and theaudience looks on. Occasionally an audience member will comment, approve, ordisapprove of the statements of one or both speakers. Labov points outthat the audience is an essential ingredient to this process: It istrue that one person can sound against another without a third personbeing present, but the presupposition that this is public behavior caneasily be heard in the verbal style. The presence of an audience has a definite impact on the speechevent. The sounds are no longer spoken in a direct, face-to-faceconversational mode when others are present. The speakers voices tendto be raised and they become more projected, suggesting full awarenessthat the audience is there. In the second exchange above, Rel makes acomment on Willies insult, praising it. In a sounding session, Labovpoints out, everything is public—nothing significant happens withoutdrawing comment. The rules and patterning of this particular speechevent are therefore open for our inspection (327). In fact, theexistence of an audience is considered a defining factor, according toLabov. A primary difference between sounding and other speech events isthat most sounds are evaluated overtly and immediately by theaudience (325). By closely analyzing the discourse of this segment of thepopulation, Labov was able to isolate certain characteristics and todiscern patterns in the structure of this ritua l exchange of insults.After a while, the fundamental difference that divides ritual insultsand personal insults became clear. For example, there was a very clearopposition between an insult that is made during this ritualperformance and an actual, personal insult. The appropriate responsesare quite different: a personal insult is answered by a denial, excuse,or mitigation, whereas a sound or ritual insult is answered by longersequences (335). The ritual insults must be exaggerated to thepoint of being ridiculous and clearly untrue. This is clear to both thespeakers and to the audience that is following the exchange. If theinsults violate this rule—for example, one speaker makes a comment thatis both derogatory and which is known to be accurate—the ritual mayturn into conflict. The speech event we call sounding is not isolated from other formsof verbal interaction: it can merge with them or become transformedinto a series of personal insults, asserts Labov (330). He points outthat when ritual insult passes over into a different level ofdiscourse, that of interpersonal conflict, the difference between thetwo is unmistakably clear. Audience reaction is a key tool in assessing sounds. Laughter isthe primary mark of affirmation. A really successful sound will beevaluated by overt commentsAnother, even more forceful mode ofapproving sounds is t repeat the striking part of the sound oneself'(325). Negative reactions to sounds happen with a similar frequency andare equally overt. At the end of any sounding contest, all members,speakers and audience alike, are keenly aware of the who has come outahead. 4-a. Goffmans Notion: Face in Politeness Goffman writes that the ritual order seems to be organizedbasically on accommodative lines (109). These lines allow individualsto build and maintain illusions about themselves, and are not governedby laws or justice. Rather, Goffman asserts, the main principle of theritual order is not justice but face (110). Hence, the governingprinciple is what allows individuals to save face. Individuals whocross the line do not suffer retribution, but rather receive what isnecessary to bolster the illusion of self to which they are committed. The ways in which an individuals may insulate themselves aremyriad. Some of them include half-truths, illusions, andrationalizations. Therefore, not only are they able to convincethemselves of the beliefs necessary to his continued sense of self,they are further bolstered by the support of those close to them. Thusthey continue to believe in the illusion of self, and this illusion isfurther maintained and reinforced by the members of their immediate,intimate circle (109). 4-b. Does face exist in the discourse when verbal conflict occurs? An incidence of verbal conflict requires the individual uponwhom the offense has been committed to react in some way. The type ofreaction will depend on the level of offense. One mechanism for savingface is avoidance. That is, if a person is offended by anotherindividual, but can let the incident go without losing too much face,then it is likely that the offended person will let the situation go.He or she may rationalize this by telling themselves that they willdeal with the offender at some point in the future, perhaps when thecircumstances are optimal—although it is just as likely that when thispoint in time presents itself, no action will be taken. If the offense committed against the person is great, an actionmust be taken by the offended person. They may decide to withdraw fromthe situation and may avoid future encounters with individuals whobreak the ritual code. Alternately, they may arrange to have theoffending person removed, thus ensuring that there will be no furthercommunication necessary with this individual. Societies must mobilize their members as self-regulatingparticipants in social encounters Goffman asserts. Ritual is one wayof doing this. Members of society are taught the importance of face,and that they should value such qualities as pride, honor, dignity, andpoise (110). Maintaining face then is a one way in which individuals protectthemselves and maintain their illusions of who they are and where theystand in the social hierarchy. This does not mean that face is realor authentic: Universal human nature is not a very human thing,asserts Goffman. By acquiring it, the person becomes a kind ofconstruct, built up not from inner psychic propensities but from moralrules that are impressed upon him from without (110). This constructis necessary for the individuals sense of self and helps him tomaintain the ritual equilibrium that is essential for his survival. 5. Brown and Levinson and the politeness phenomena Penelope Brown and Stephen Levinson derive their definition offace from Goffman. They also include the English folk term, whichincludes the concept of being embarrassed or humiliated—or, simply put,losing face. They explain this further: Thus face is something thatis emotionally invested, and that can be lost, maintained, or enhanced,and must be constantly attended to in interaction (Brown and Levinson61). Brown and Levinson also point out that one individuals sense offace is dependent upon the continued maintenance of everyone elsessense of face. A threat to one individuals face, then, becomes athreat to all. Individuals in the community soon learn that it is intheir best interest to defend not only their own faces, but those ofthe other members of the community as well. Brown and Levinson discuss two kinds of linguistic politeness: positive politeness and negative politeness. Central to our model is a highly abstract notion of â€Å"face†which consists of two specific kinds of desires(â€Å"face-wants†) attributed by interactants to one another: thedesire to be unimpeded in ones actions (negative face), and the desire (in some respects) to be approved of (positive face)(13). Brown and Levinson offer fifteen strategies that speakers use to establish positive politeness: [H= addressee] 1. notice, attend to Hs interests, wants, needs, goods 2. exaggerate interest, approval, sympathy with H 3. intensify interest to H 4. use in-group identity markers -address forms -use of in-group language or dialect -use of jargon or slang -contraction and ellipsis 5. seek agreement 6. avoid disagreement 7. presuppose/raise/assert common ground–gossip, small talk 8. joke 9. assert or presuppose Ss knowledge of and concern for Hs wants 10. offer, promise 11. be optimistic 12. include both S H in the activity, using we 13. give (or ask for reasons) 14. assume or assert reciprocity 15. give gifts–goods, sympathy, understanding, cooperation If positive politeness is defined as redress directed to theaddressees positive face, then negative politeness is redressiveaction addressed to the addressees negative face: his want to have hisfreedom of action unhindered and his attention unimpeded (129).Strategies used by speakers in the process of establishing negativeface include: 1. be conventionally indirect–opposing tensions, indirect speech acts 2. question, hedge 3. be pessimistic 4. minimize the imposition 5. give deference 6. apologize 7. impersonalize S H 8. state the FTA [face-threatening act] as a general rules 9. nominalize 10. go on record as incurring a debt, or as not indebting H Brown and Levinson have a third category for speech actions. Thisone is off record. A communicative act is done off record if it isdoe in such a way that it is not possible to attribute only one clearcommunicative intention to the act (211). 1. give hints 2. give assocation clues 3. presuppose 4. understate 5. overstate 6. use tautologies 7. use contradictions 8. be ironic 9. use metaphors 10. use rhetorical questions 11. be ambiguous 12. be vague 13. over-generalize 14. displace H 15. be incomplete, use ellipsis Off record politeness is a sort of hybrid strategy that falls in between the two and is difficult, if not impossible to definitively categorize (Brown and Levinson, 230). 6a. Grimshaws concept of conflict talk In the introduction to his 1990 volume Conflict talk:Sociolinguistic investigations of arguments in conversations, AllenGrimshaw writes: Conflict talk is at the same time so complex a phenomenon andone so deeply implicated in every dimension of human sociallife that it would be possible to identify dozens of reasonswhy it should be a focus of systematic inquiry; by thesame token one would be left wondering why its study hasbeen so neglected (3). Grimshaw points out that conflicts may have as their focus a numberof subjects, including beliefs, objects (things), persons, groups, orinstitutions (294). Interestingly, he asserts that as long as conflicttalk is sustained and the participants do not withdraw, conflicts need not increase in hostility. The increase in hostilityseems to occur only with an increased sense of intensity on both sides 6b. Goodwin and Goodwin: interstitial argument In their essay Interstitial argument, Charles Goodwin andMarjorie Harness Goodwin present the findings of their researchregarding verbal conflict. During the course of their research theywere able to closely study the relationship between participants andtheir local environment. One thing they found is that despite thedisruptive behavior that accompanies an argument, the participants payextremely close attention to the details surrounding them. During theargument, what goes on is actually a process of very intricatecoordination between the parties who are opposing each other (85). For a year and a half M.H. Goodwin audiotaped a group of urbanblack children as they played together in the street. This was onesegment of a larger project in which a range of speech activities werebeing studies. These activities included gossip, arguments, stories,and directives, and similar activities. Specifically, four childrenwere audiotaped during oppositional exchanges, and these exchanges werethen transcribed and analyzed. One of the issues at hand was aslingshot battle. All exchanges, from the planning stages to theselection of teams to the preparation of weapons, were studied inmeticulous detail. From these data Goodwin examined content shift andcontext within argument, multi-party argument, and piggybacking, oraffiliation in argument. Analysing their findings, the Goodwins discovered that by followingthe sequence of utterances, it was clear that the four individualsinvolved in the exchange did not have equal positions (107). It seemedclear that each side had a primary spokesman, followed by a secondindividual who followed the behavior of the primary spokesman. This ledGoodwin and Goodwin to conclude that the structures utilised in theprocess of negotiating opposition also provide resources for theparticipants, enabling them to duplicate types of social organization.Thus, the process of arguing essentially gives the participants resources for reproducing a life that is greater than that of the argument itself (113). Finally, Goodwin and Goodwin write that it has been argued that thetalk people produce during their dealings with each other is oftenconsidered to be too disorderly to be properly organized and studied.In response to this, they write that in analysing the data from thisstudy they found anything but disorder. The participants themselves,within the space of a very few turns, produce a range of systematicpermutations on a basic structure with a precision that would tax theingenuity of even the most inventive experimental design to replicate'(114). 6c. Schiffrin: argument: the role of opinions and stories Deborah Schiffrin asserts that everyday forms of talk are guidedby norms of co-operation and competition. Even argument, a form of talkwhich might seem to be the paradigm example of conflict talk, can be aco-operative way of speaking as well as (or instead of) a competitiveway of speaking (241). Schriffin uses Goffmans concepts of footing and frame asadditional links. Footing and frames are very similar to eachother. Schriffin explains the frame as the definition of thesituation, and the footing as the sort of alignments taken up byparticipation (242). She then goes on to explore opinions and stories. With regard toopinions, she admits that it is not always possible to find linguisticfeatures which mark a declarative statement as the presentation of an opinion, and that because of this,one needs to look elsewhere, and she presents her criteria fordiscerning what an opinion actually consists of, concluding thatopinions are unverifiable, internal, subjective depictions of anexternal worldthe facts presented by the author cannot remainundisputed, but the principals stance toward that proposition cannotbe/ disputed 248-9). This, she explains, also gives opinions aparadoxical status in argument, such that they can either initiate orend an argument (249). She then discusses the role of stories, breaking them down into: †¢ selective interpretation †¢ deictic (time) shifts †¢ evaluation †¢ contextualization First of all, she asserts, one must consider that theinterpretation of stories is highly selective. Individuals will choosecertain stories and interpret them in a way that justifies certainbehaviors and actions. Second, there are deictic, or time shifts, to beconsidered. For example, frequently a speaker must re-orient him orherself back to the actual time of the story, to a time when they mighthave had less knowledge or information about the story. The thirdaspect of stories that Schiffrin finds significant are the evaluativedevices used by the storyteller. These devices can be phonological,grammatical, or textual in nature. Finally, she asserts, stories arepresented as frames within certain events are explained,contextualizing them. Text Analysis on Verbal Conflict, using examples from the screenplay of Trainspotting 1. Overview. Trainspotting is a coming-of-age story in story of a group ofheroin-addicted young people from Edinburgh. It is a very vividdepiction of junkie life as well as a cross-section of life in the 90s.The title of the book, Trainspotting, is also a term used in theBritish Isles for people who, as a hobby, keep track of local trainschedules with excessive vigilance. Essentially, the term is synonymouswith wasting time, making this activity a sort of metaphor for heroinaddiction. Both activities are essentially pointless and futile. Drugs are a central focus of the story, and in particular (but notexclusively) heroin. This is very clear from the language that is used.This can be noted from the frequency of the occurrence of terms whichrelate to heroin. There are numerous references to the sale,acquisition, preparation, injection, and withdrawal of heroin. Thedrug-related words which appear with highest frequency include hit,junk, shot, and inject, each of which appear more than ten times.Other commonly used drug words include of course the drugitself—heroin—along with its many variations, such as smack and skag. However, despite the omnipresence of drug and drug-relatedactivities, the story does not set out to glorify heroin use; neitherdoes it condemn or moralize use of the drug. It does, however, give aclear depiction of the bleak environment this group of young peoplemust survive in. The area is working-class. References are made to DSSchecks and Giro, which are terms associated with the life of povertyand struggle. This dismal backdrop, and the fact that they have littlehope of physical escape, makes their wreckless behaviour a bit moreunderstandable. Their addictions seem to be the most reliable, if notthe only, escape. Trainspotting is very definitely a movie about youth culture. Itshows an intricate understanding of the issues and influences uponyouth at that period in time, and it realistically reflects thecultural experiences had by young people. Trainspotting appeals to acult-prone youth because it contains the elements that comprisefoundations of subculture in British culture. Alt hough other worksappealed to the youth culture of that period, Trainspotting enjoyed apopularity that exceeded most of them. This may have been due to itsauthenticity in replicating the youth culture experience. When it first premiered (and even now), the graphic detail ofits language and content was found to be rather shocking by some.However, it resonated very strongly with anyone familiar with drugculture. It reflects, sometimes quite graphically, the underbelly ofEdinburgh in the 1980s, and focuses, as mentioned earlier, mainly onone group of heroin addicts, as well as their friends and families.Their experiences as they struggle with very real issues that many canidentify with: life, work, family, death, the struggle to survive.Other issues—ones that may not have been part of mainstream culture—arepresented as well: AIDS, heroin overdose, heroin withdrawal, and raves,among others. The use of dialect is very powerful in Trainspotting. Inaddition, the social, political, and economic views expressed by thecharacters would have mirrored the views of societys fringemembers—specifically members of the youth and/or drug cultures. Renton and his mates do not rebel against society, but they doattempt to transcend in their destructive ways. Renton often parodiesfamous Thatcher quotes through his â€Å"Choose life† rants and frequentcomments regarding the emptiness of society, as demonstrated in thefollowing examples from the screenplay: †¢ Choose life. Choose a job. Choose a career. Choose a family.Choose a fucking big television, choose washing machines, cars, compactdisc players, and electrical tin openers. †¢ Choose good health, low cholesterol, and dental insurance. Choosefixed-interest mortgage repayments. Choose a starter home. Choose yourfriends. †¢ Choose leisurewear and matching luggage. Choose a three-piece suiton hire purchase in a range of fucking fabrics. Choose DIY andwondering who the fuck you are on a Sunday morning. Choose sitting onthat couch watching mind-numbing, spirit-crushing game shows, stuffingfucking junk food into your mouth. Choose rotting away at the endof it all, pishing your last in a miserable home, nothing more than anembarrassment to the selfish, fucked-up brats you have spawned toreplace yourself. Choose your future. Choose life. †¢ I chose not to choose life. I chose something else. And thereasons? There are no reasons. Who needs reasons when youve gotheroin? The lifestyle portrayed in Trainspotting has been described asrepresenting a detached subculture of British youth. However, thereis no evidence in the screenplay to support this assertion. The youngcharacters in this story simply attempt to survive in the largerenvironment by adapting in whatever ways they can, primarily throughmusic and through drugs. They do not attempt to change the status quo,nor are they champions of social reform. They simply react to the bleaksocial conditions that they were born into. Unable to physically escape their environment, they find release in music, drugs, alcohol, and sex. Renton is a prime example of this. He is not proactive, he issimply a survivor. He assesses situations with the manipulative eye ofan addict, and he reacts accordingly, taking advantage when he sees theopportunity. He and his contemporaries are merely representative ofyouth who are struggling for a sense of identity. Their mindset isambiguous; they react to outside societal pressures by employing theirchosen means. But they cannot be considered as a youth subculture basedon their language that has been described in the previous section. Language T Analysis of Linguistic Theory in Transpotting (1996) Analysis of Linguistic Theory in Transpotting (1996) Introduction The main argument of this dissertation is that the language of John Hodges screenplay Trainspotting, even though it appears to contain sub-cultural social contexts, cannot be categorised within the framework of linguistic theory as representing a youth subculture. The verbal conflict formation in the text should be read as reflective of the larger worldview that verbal conflict behaviour is inevitable in all societies, as are the existence of social dialectsand the usage of common slang. 1. Gumperz Term: Speech Community In his 1982 volume Discourse strategies, John Gumperz discusses the concept of a speech community. He defines speech community as a system of organized diversity held together by common norms and aspirations. He also states that the speech community must form the starting point of linguistic analysis. He further states that although members of the same speech community may differ in terms of their beliefs and their behaviours, that this is a normal variation and has been shown to be a systematic regularity of communities. For, the most part, however, members of speech communities generally share norms of evaluation. Gumperz stresses the point that it is not the individual speakers of a language that make up a speech community. He cites the theories of Saussure and others of that time period to support this statement: It was believed that these reflect either momentary preferences, personal idiosyncrasies, or expressive or emotive tendencies, which rely on universal signalling mechani sms and are thus not part of the system of meaningful sounds by which substantive information is conveyed (11-12). According to Gumperz, although the ability to form grammatical statements is common to all speakers of a certain language, the more complex knowledge of contextualization convention varies widely. He also points out that contextualization is not something that can be attained through formal education or reading, but must be learned through face-to-face interactions. Discourse at this level is marked by conventions that reflect prolonged interactive experience by individuals cooperating in institutionalized settings in the pursuit of shared goals in friendship, occupational and similar networks of relationships (209). Language and social identity, a volume published in the same year, was co-authored by Jenny Cook-Gumperz. In this work, he discusses the role of communicative skills in our society, asserting that they have been radically altered. It is absolutely essential for individuals in todays society to be capable of managing or adapting to a variety of diverse communicative situations. In addition, they must be able to interact freely with people who are virtual strangers to them. These abilities are an absolute necessity if one is to acquire a sense of personal control and to establish a sense of order in ones life. The cause for this change, he asserts, is the bureaucratization of public institutions, which have become increasingly pervasive in our day-to-day lives. He sees this as a result of our post-industrial society and states that it exists in both Western and non-Western countries. The skills required to function at this level are far more complex, but must be mastered if one is to function autonomously as a member of a speech community. 2. Hallidays Notion: Antilanguages In Language as social semiotic: The social interpretation oflanguage and meaning, M.A.K. Halliday explains the initial acquisitionof language as part of the development of the child as a socialcreature: Language is the main channel through which the patterns ofliving are transmitted to him, through which he learns to act as amember of a â€Å"society† (9). The child does this, she goes on toexplain, through associations with family, neighbourhood, and varioussocial groups; these comprise the foundation on which the child baseshis or her belief systems and values. The child does not learn these things directly, but ratherindirectly, Halliday explains. It is through the accumulatedexperience of numerous small events, insignificant in themselves, inwhich his behaviour is guided and controlled, and in the course ofwhich he contracts and develops personal relationships of all kinds'(9). The unifying factor here is language; language is the mediumthrough which all of this takes place. She develops her discussion further by introducing the notion of anantisociety which is in direct contrast to society, describing theantisociety as a conscious alternative that can also be viewed as aform of resistance. This resistance can take a number of forms. It canbe passive, in which case it will appear, at least outwardly, to causeno harm. On the other hand, it can be actively hostile to the point ofcausing actual destruction. The antilanguage is the language of the antisociety. It isparallel to the antisociety, which of course generates it. Bothlanguage and its counterpart, antilanguage, share equal linguisticsignificance. According to Halliday, either pair, a society and itslanguage or an antisociety and its (anti) language, is, equally, aninstance of the prevailing sociolinguistic order (164). Halliday describes the antilanguage as a form of resocialization,as a mechanism that creates an alternative reality. In this sense, shedoes not see it as a negative construct, but rather of reconstruction(170). The significant aspect of the language/antilanguage dynamicexists in the distance between the two, and in the tension that iscaused by that distance. The individual may function in either worldand may go back and forth with relative comfort. In this sense, it mayseem that he is living a double existence. Still, it should not be forgotten that both aspects—language andantilanguage—originate from the same place. Because of this commonbackground, there is continuity between them which parallels thatbetween society and antisociety. Not only is there a continuity, thereis also tension. Hence, although the languages may be expressed bymembers of different social strata, they are both parts of the samesocial system. In other words, the antisociety is, in terms ofLà ©vi-Strausss distinction between metaphor and metonymy, metonymic tosociety—it is an extension of it, within the social system (Halliday175). Thus, basically, an antilanguage is just another language. However,the world it exists in is a counter-reality, which in itself hascertain implications: It implies preoccupation with the definition anddefence of identity through the ritual functioning of the socialhierarchy. It implies a special conception of information and ofknowledge (172). In addition, there will be a certain amount of secrecy in anantilanguage; this is inherent in its nature. The reality in which itfunctions is a secret reality. Generally, the members of this realitydo have secrets. Often these secrets may have something of an illegalassociation to them. It is just as likely, however, that the secretsare not illegal, but merely lacking in respectability and socialsanction. They may be the secrets of a segment of the population whichexists at least partly in its fringes, although its members may notwant this known in the mainstream. The antisociety is, then, a metaphorfor the society, and it joins society at the level of the social system. The perspective of the antilanguage is generally that of adistinctly different view of the world, one which is thereforepotentially threatening, if it does not coincide with ones own'(Halliday 179). The purpose of the antilanguage is primarily fordisplay as its speakers struggle to maintain their counter-realitywhile existing within the confines of the world. An antilanguage, according to Halliday, brings into sharp reliefthe role of language as a realization of the power structure ofsociety (181). The antilanguages of countercultures, such as prisonsand criminal networks, are often full are defined against the socialstructure. Essentially, they are defined by what they are not. This isnot unlike the jargon or nomenclature of certain highly-specialisedprofessions, which may in some sense be seen as having a similar—thoughacceptable by society—counter-reality. Members of mainstream society who are speakers solely of standarddialect may have negative reactions to antilanguage. However, they willusually express this indirectly. For example, they may state that theydont like the vowels as they are pronounced by the speakers of theantilanguage, when in essence what they are saying is that they dontlike the values held by the speakers of the antilanguage. 3. Labovs Finding: The Concept of Sounding Labov and his colleagues (Paul Cohen, Clarence Robins, and JohnLewis) studied the vernacular of young American black males in theinner city areas of New York. The youths ranged in age from eight to 19years old, and they spoke a relatively uniform grammar, the language ofstreet culture. Labov and his team used a variety of methods to gather their data,the most important of which was long-term participant-observation withpeer groups (via). They collected tape-recorded conversations that tookplace on school buses, field trips, and parties—essentially, any typeof gathering where the youths got together and socialized. They thencarefully analyzed the data they collected, noting the patterns theyfound in speech events. Two examples of these exchanges are below. A: Eat shit. B: Hop on the spoon. A. Move over. B. I cant, your mothers already there. The following exchange is between two adolescents, John and Willie, with an observer (Rel) looking on: John: Who father wear raggedy drawers? Willie: Yeh the ones with so many holes in them when-a-you walk they whistle? Rel: Oh . . . shi-it! When you walk they whistle! Oh shit! (326) Given the insults against the person, his family, his poverty, aperson who is not a member of a given culture might expect thesituation to escalate into physical conflict. However, Labov points out that these are actually ritual insults. Herefers to this as sounding, which he describes as a complex patternof verbal conflict. Sounding has also been called playing the dozensor signifying. It consists of a dialogue that is usually performedfor an audience of observers who are usually peers. The dialogue itselfconsists of ritual insults, most of which are directed towards theother speakers mother, self, or housing situation. The speakers tradethese sounds back and forth as though in competition, and theaudience looks on. Occasionally an audience member will comment, approve, ordisapprove of the statements of one or both speakers. Labov points outthat the audience is an essential ingredient to this process: It istrue that one person can sound against another without a third personbeing present, but the presupposition that this is public behavior caneasily be heard in the verbal style. The presence of an audience has a definite impact on the speechevent. The sounds are no longer spoken in a direct, face-to-faceconversational mode when others are present. The speakers voices tendto be raised and they become more projected, suggesting full awarenessthat the audience is there. In the second exchange above, Rel makes acomment on Willies insult, praising it. In a sounding session, Labovpoints out, everything is public—nothing significant happens withoutdrawing comment. The rules and patterning of this particular speechevent are therefore open for our inspection (327). In fact, theexistence of an audience is considered a defining factor, according toLabov. A primary difference between sounding and other speech events isthat most sounds are evaluated overtly and immediately by theaudience (325). By closely analyzing the discourse of this segment of thepopulation, Labov was able to isolate certain characteristics and todiscern patterns in the structure of this ritua l exchange of insults.After a while, the fundamental difference that divides ritual insultsand personal insults became clear. For example, there was a very clearopposition between an insult that is made during this ritualperformance and an actual, personal insult. The appropriate responsesare quite different: a personal insult is answered by a denial, excuse,or mitigation, whereas a sound or ritual insult is answered by longersequences (335). The ritual insults must be exaggerated to thepoint of being ridiculous and clearly untrue. This is clear to both thespeakers and to the audience that is following the exchange. If theinsults violate this rule—for example, one speaker makes a comment thatis both derogatory and which is known to be accurate—the ritual mayturn into conflict. The speech event we call sounding is not isolated from other formsof verbal interaction: it can merge with them or become transformedinto a series of personal insults, asserts Labov (330). He points outthat when ritual insult passes over into a different level ofdiscourse, that of interpersonal conflict, the difference between thetwo is unmistakably clear. Audience reaction is a key tool in assessing sounds. Laughter isthe primary mark of affirmation. A really successful sound will beevaluated by overt commentsAnother, even more forceful mode ofapproving sounds is t repeat the striking part of the sound oneself'(325). Negative reactions to sounds happen with a similar frequency andare equally overt. At the end of any sounding contest, all members,speakers and audience alike, are keenly aware of the who has come outahead. 4-a. Goffmans Notion: Face in Politeness Goffman writes that the ritual order seems to be organizedbasically on accommodative lines (109). These lines allow individualsto build and maintain illusions about themselves, and are not governedby laws or justice. Rather, Goffman asserts, the main principle of theritual order is not justice but face (110). Hence, the governingprinciple is what allows individuals to save face. Individuals whocross the line do not suffer retribution, but rather receive what isnecessary to bolster the illusion of self to which they are committed. The ways in which an individuals may insulate themselves aremyriad. Some of them include half-truths, illusions, andrationalizations. Therefore, not only are they able to convincethemselves of the beliefs necessary to his continued sense of self,they are further bolstered by the support of those close to them. Thusthey continue to believe in the illusion of self, and this illusion isfurther maintained and reinforced by the members of their immediate,intimate circle (109). 4-b. Does face exist in the discourse when verbal conflict occurs? An incidence of verbal conflict requires the individual uponwhom the offense has been committed to react in some way. The type ofreaction will depend on the level of offense. One mechanism for savingface is avoidance. That is, if a person is offended by anotherindividual, but can let the incident go without losing too much face,then it is likely that the offended person will let the situation go.He or she may rationalize this by telling themselves that they willdeal with the offender at some point in the future, perhaps when thecircumstances are optimal—although it is just as likely that when thispoint in time presents itself, no action will be taken. If the offense committed against the person is great, an actionmust be taken by the offended person. They may decide to withdraw fromthe situation and may avoid future encounters with individuals whobreak the ritual code. Alternately, they may arrange to have theoffending person removed, thus ensuring that there will be no furthercommunication necessary with this individual. Societies must mobilize their members as self-regulatingparticipants in social encounters Goffman asserts. Ritual is one wayof doing this. Members of society are taught the importance of face,and that they should value such qualities as pride, honor, dignity, andpoise (110). Maintaining face then is a one way in which individuals protectthemselves and maintain their illusions of who they are and where theystand in the social hierarchy. This does not mean that face is realor authentic: Universal human nature is not a very human thing,asserts Goffman. By acquiring it, the person becomes a kind ofconstruct, built up not from inner psychic propensities but from moralrules that are impressed upon him from without (110). This constructis necessary for the individuals sense of self and helps him tomaintain the ritual equilibrium that is essential for his survival. 5. Brown and Levinson and the politeness phenomena Penelope Brown and Stephen Levinson derive their definition offace from Goffman. They also include the English folk term, whichincludes the concept of being embarrassed or humiliated—or, simply put,losing face. They explain this further: Thus face is something thatis emotionally invested, and that can be lost, maintained, or enhanced,and must be constantly attended to in interaction (Brown and Levinson61). Brown and Levinson also point out that one individuals sense offace is dependent upon the continued maintenance of everyone elsessense of face. A threat to one individuals face, then, becomes athreat to all. Individuals in the community soon learn that it is intheir best interest to defend not only their own faces, but those ofthe other members of the community as well. Brown and Levinson discuss two kinds of linguistic politeness: positive politeness and negative politeness. Central to our model is a highly abstract notion of â€Å"face†which consists of two specific kinds of desires(â€Å"face-wants†) attributed by interactants to one another: thedesire to be unimpeded in ones actions (negative face), and the desire (in some respects) to be approved of (positive face)(13). Brown and Levinson offer fifteen strategies that speakers use to establish positive politeness: [H= addressee] 1. notice, attend to Hs interests, wants, needs, goods 2. exaggerate interest, approval, sympathy with H 3. intensify interest to H 4. use in-group identity markers -address forms -use of in-group language or dialect -use of jargon or slang -contraction and ellipsis 5. seek agreement 6. avoid disagreement 7. presuppose/raise/assert common ground–gossip, small talk 8. joke 9. assert or presuppose Ss knowledge of and concern for Hs wants 10. offer, promise 11. be optimistic 12. include both S H in the activity, using we 13. give (or ask for reasons) 14. assume or assert reciprocity 15. give gifts–goods, sympathy, understanding, cooperation If positive politeness is defined as redress directed to theaddressees positive face, then negative politeness is redressiveaction addressed to the addressees negative face: his want to have hisfreedom of action unhindered and his attention unimpeded (129).Strategies used by speakers in the process of establishing negativeface include: 1. be conventionally indirect–opposing tensions, indirect speech acts 2. question, hedge 3. be pessimistic 4. minimize the imposition 5. give deference 6. apologize 7. impersonalize S H 8. state the FTA [face-threatening act] as a general rules 9. nominalize 10. go on record as incurring a debt, or as not indebting H Brown and Levinson have a third category for speech actions. Thisone is off record. A communicative act is done off record if it isdoe in such a way that it is not possible to attribute only one clearcommunicative intention to the act (211). 1. give hints 2. give assocation clues 3. presuppose 4. understate 5. overstate 6. use tautologies 7. use contradictions 8. be ironic 9. use metaphors 10. use rhetorical questions 11. be ambiguous 12. be vague 13. over-generalize 14. displace H 15. be incomplete, use ellipsis Off record politeness is a sort of hybrid strategy that falls in between the two and is difficult, if not impossible to definitively categorize (Brown and Levinson, 230). 6a. Grimshaws concept of conflict talk In the introduction to his 1990 volume Conflict talk:Sociolinguistic investigations of arguments in conversations, AllenGrimshaw writes: Conflict talk is at the same time so complex a phenomenon andone so deeply implicated in every dimension of human sociallife that it would be possible to identify dozens of reasonswhy it should be a focus of systematic inquiry; by thesame token one would be left wondering why its study hasbeen so neglected (3). Grimshaw points out that conflicts may have as their focus a numberof subjects, including beliefs, objects (things), persons, groups, orinstitutions (294). Interestingly, he asserts that as long as conflicttalk is sustained and the participants do not withdraw, conflicts need not increase in hostility. The increase in hostilityseems to occur only with an increased sense of intensity on both sides 6b. Goodwin and Goodwin: interstitial argument In their essay Interstitial argument, Charles Goodwin andMarjorie Harness Goodwin present the findings of their researchregarding verbal conflict. During the course of their research theywere able to closely study the relationship between participants andtheir local environment. One thing they found is that despite thedisruptive behavior that accompanies an argument, the participants payextremely close attention to the details surrounding them. During theargument, what goes on is actually a process of very intricatecoordination between the parties who are opposing each other (85). For a year and a half M.H. Goodwin audiotaped a group of urbanblack children as they played together in the street. This was onesegment of a larger project in which a range of speech activities werebeing studies. These activities included gossip, arguments, stories,and directives, and similar activities. Specifically, four childrenwere audiotaped during oppositional exchanges, and these exchanges werethen transcribed and analyzed. One of the issues at hand was aslingshot battle. All exchanges, from the planning stages to theselection of teams to the preparation of weapons, were studied inmeticulous detail. From these data Goodwin examined content shift andcontext within argument, multi-party argument, and piggybacking, oraffiliation in argument. Analysing their findings, the Goodwins discovered that by followingthe sequence of utterances, it was clear that the four individualsinvolved in the exchange did not have equal positions (107). It seemedclear that each side had a primary spokesman, followed by a secondindividual who followed the behavior of the primary spokesman. This ledGoodwin and Goodwin to conclude that the structures utilised in theprocess of negotiating opposition also provide resources for theparticipants, enabling them to duplicate types of social organization.Thus, the process of arguing essentially gives the participants resources for reproducing a life that is greater than that of the argument itself (113). Finally, Goodwin and Goodwin write that it has been argued that thetalk people produce during their dealings with each other is oftenconsidered to be too disorderly to be properly organized and studied.In response to this, they write that in analysing the data from thisstudy they found anything but disorder. The participants themselves,within the space of a very few turns, produce a range of systematicpermutations on a basic structure with a precision that would tax theingenuity of even the most inventive experimental design to replicate'(114). 6c. Schiffrin: argument: the role of opinions and stories Deborah Schiffrin asserts that everyday forms of talk are guidedby norms of co-operation and competition. Even argument, a form of talkwhich might seem to be the paradigm example of conflict talk, can be aco-operative way of speaking as well as (or instead of) a competitiveway of speaking (241). Schriffin uses Goffmans concepts of footing and frame asadditional links. Footing and frames are very similar to eachother. Schriffin explains the frame as the definition of thesituation, and the footing as the sort of alignments taken up byparticipation (242). She then goes on to explore opinions and stories. With regard toopinions, she admits that it is not always possible to find linguisticfeatures which mark a declarative statement as the presentation of an opinion, and that because of this,one needs to look elsewhere, and she presents her criteria fordiscerning what an opinion actually consists of, concluding thatopinions are unverifiable, internal, subjective depictions of anexternal worldthe facts presented by the author cannot remainundisputed, but the principals stance toward that proposition cannotbe/ disputed 248-9). This, she explains, also gives opinions aparadoxical status in argument, such that they can either initiate orend an argument (249). She then discusses the role of stories, breaking them down into: †¢ selective interpretation †¢ deictic (time) shifts †¢ evaluation †¢ contextualization First of all, she asserts, one must consider that theinterpretation of stories is highly selective. Individuals will choosecertain stories and interpret them in a way that justifies certainbehaviors and actions. Second, there are deictic, or time shifts, to beconsidered. For example, frequently a speaker must re-orient him orherself back to the actual time of the story, to a time when they mighthave had less knowledge or information about the story. The thirdaspect of stories that Schiffrin finds significant are the evaluativedevices used by the storyteller. These devices can be phonological,grammatical, or textual in nature. Finally, she asserts, stories arepresented as frames within certain events are explained,contextualizing them. Text Analysis on Verbal Conflict, using examples from the screenplay of Trainspotting 1. Overview. Trainspotting is a coming-of-age story in story of a group ofheroin-addicted young people from Edinburgh. It is a very vividdepiction of junkie life as well as a cross-section of life in the 90s.The title of the book, Trainspotting, is also a term used in theBritish Isles for people who, as a hobby, keep track of local trainschedules with excessive vigilance. Essentially, the term is synonymouswith wasting time, making this activity a sort of metaphor for heroinaddiction. Both activities are essentially pointless and futile. Drugs are a central focus of the story, and in particular (but notexclusively) heroin. This is very clear from the language that is used.This can be noted from the frequency of the occurrence of terms whichrelate to heroin. There are numerous references to the sale,acquisition, preparation, injection, and withdrawal of heroin. Thedrug-related words which appear with highest frequency include hit,junk, shot, and inject, each of which appear more than ten times.Other commonly used drug words include of course the drugitself—heroin—along with its many variations, such as smack and skag. However, despite the omnipresence of drug and drug-relatedactivities, the story does not set out to glorify heroin use; neitherdoes it condemn or moralize use of the drug. It does, however, give aclear depiction of the bleak environment this group of young peoplemust survive in. The area is working-class. References are made to DSSchecks and Giro, which are terms associated with the life of povertyand struggle. This dismal backdrop, and the fact that they have littlehope of physical escape, makes their wreckless behaviour a bit moreunderstandable. Their addictions seem to be the most reliable, if notthe only, escape. Trainspotting is very definitely a movie about youth culture. Itshows an intricate understanding of the issues and influences uponyouth at that period in time, and it realistically reflects thecultural experiences had by young people. Trainspotting appeals to acult-prone youth because it contains the elements that comprisefoundations of subculture in British culture. Alt hough other worksappealed to the youth culture of that period, Trainspotting enjoyed apopularity that exceeded most of them. This may have been due to itsauthenticity in replicating the youth culture experience. When it first premiered (and even now), the graphic detail ofits language and content was found to be rather shocking by some.However, it resonated very strongly with anyone familiar with drugculture. It reflects, sometimes quite graphically, the underbelly ofEdinburgh in the 1980s, and focuses, as mentioned earlier, mainly onone group of heroin addicts, as well as their friends and families.Their experiences as they struggle with very real issues that many canidentify with: life, work, family, death, the struggle to survive.Other issues—ones that may not have been part of mainstream culture—arepresented as well: AIDS, heroin overdose, heroin withdrawal, and raves,among others. The use of dialect is very powerful in Trainspotting. Inaddition, the social, political, and economic views expressed by thecharacters would have mirrored the views of societys fringemembers—specifically members of the youth and/or drug cultures. Renton and his mates do not rebel against society, but they doattempt to transcend in their destructive ways. Renton often parodiesfamous Thatcher quotes through his â€Å"Choose life† rants and frequentcomments regarding the emptiness of society, as demonstrated in thefollowing examples from the screenplay: †¢ Choose life. Choose a job. Choose a career. Choose a family.Choose a fucking big television, choose washing machines, cars, compactdisc players, and electrical tin openers. †¢ Choose good health, low cholesterol, and dental insurance. Choosefixed-interest mortgage repayments. Choose a starter home. Choose yourfriends. †¢ Choose leisurewear and matching luggage. Choose a three-piece suiton hire purchase in a range of fucking fabrics. Choose DIY andwondering who the fuck you are on a Sunday morning. Choose sitting onthat couch watching mind-numbing, spirit-crushing game shows, stuffingfucking junk food into your mouth. Choose rotting away at the endof it all, pishing your last in a miserable home, nothing more than anembarrassment to the selfish, fucked-up brats you have spawned toreplace yourself. Choose your future. Choose life. †¢ I chose not to choose life. I chose something else. And thereasons? There are no reasons. Who needs reasons when youve gotheroin? The lifestyle portrayed in Trainspotting has been described asrepresenting a detached subculture of British youth. However, thereis no evidence in the screenplay to support this assertion. The youngcharacters in this story simply attempt to survive in the largerenvironment by adapting in whatever ways they can, primarily throughmusic and through drugs. They do not attempt to change the status quo,nor are they champions of social reform. They simply react to the bleaksocial conditions that they were born into. Unable to physically escape their environment, they find release in music, drugs, alcohol, and sex. Renton is a prime example of this. He is not proactive, he issimply a survivor. He assesses situations with the manipulative eye ofan addict, and he reacts accordingly, taking advantage when he sees theopportunity. He and his contemporaries are merely representative ofyouth who are struggling for a sense of identity. Their mindset isambiguous; they react to outside societal pressures by employing theirchosen means. But they cannot be considered as a youth subculture basedon their language that has been described in the previous section. Language T

The Potential Users Of Financial Accounting Information Accounting Essay

The Potential Users Of Financial Accounting Information Accounting Essay The users are an important component in accounting systems, and play a key role in usefulness of financial accounting information. Financial accounting is a term usually applied to external reporting by providing information about the financial position of a business to a wide range of users in making economic decisions (Weetman, 2011). The purpose of this paper is to review the relationships between the potential users and actual users of financial accounting information and the relevancy evidence to current practice. A variety of different arguments have been put forward about this issue. The paper has been divided into five parts. It first gives a brief overview of who the potential users of financial accounting information are. Secondly, it deals with the actual users of the information. It then goes on to how useful of financial accounting information is and looks at how strong is the evidence that they use information in the ways predicted. Finally, the reason why the potential users may not be actual users of financial accounting information is carried out. The potential users of financial accounting information Financial accounting aims to allow users to understand the economic activity of the company (Stolowy, et al., 2010). For a limited liability company financial statements would contain balance sheet, profit and loss account, statement of recognized gains and losses and cash flow statement (Weetman, 2011). Without users, financial accounting information will lost its role. According to FASB (2010), the objective of financial reporting is to provide useful financial information for existing and potential users to make economic decisions. There are several users who are interested in financial accounting information. Atrill and Mclaney (2008) stated that the purpose of financial information to be used and the person financial information to be given must be clear. By definition and different needs from each other, it could define as internal users such as managers and external users which include owners, lenders, government, employees, competitors, customers, community, and suppliers (IA SC, 1989). General purpose financial statements expected accounting information which would be of interest to a wide range of user groups (FASB, 2010), see appendix 1. Therefore, everyone could be the potential users of financial accounting information as long as there is a need for the information. Actual users of the financial accounting information From the internal management view, it has been argued that the main users of accounting information about an organization could be those who manage the company every day, such as managers (Weetman, 2011). A Statement of Basic Accounting Theory (ASOBAT) did not declare any particular user group such as investors to be primary users. Instead, it has been asserted that useful information was required for both internal and external purpose. Classified users of accounting information into two broad groups: external users which include present and potential investors, creditors, employees, stock exchanges, governmental units and customers on contrast with internal management. However, According to FASB (2010), the primary users of financial accounting information refer to existing and potential investors, lenders, and other creditors. They need entities reporting information provided indirectly. As actual users are contained in the potential users, see appendix 2, if they have same interes ts in the financial accounting information, the actual users might include managers, lenders, suppliers, customers, competitors, employees, government and community (Britton and Waterston, 2006). Similar conclusion has been argued by Atrill and McLaney (2008), Perks (2007) and Weetman (2011). The usefulness of financial accounting information Most of users treat the financial statements as the main source of financial information. According to IASB (1989), it assumes that if financial statements meet the needs of investors, it will also meet the needs of most other users (Weetman, 2011). The usefulness of accounting information is under premise of its high qualitative characteristics. There are four main qualitative characteristics which are described as relevance, reliability, comparability and understandability. However, only if the information actually makes a change in users decisions could define it as relevance Framework (1989). Also accounting information should be material and the benefits of providing the information should outweigh the costs (Atrill and Mclaney, 2008). The purpose of financial statements is not meant to meet all the users needs (FASB, 2010). It is possible to prepare the financial statements for general purpose which will have some interests for all users. For instance, as investors provide risk capital to the company, the provision of financial statements meets both investors and other users who are interested in estimating risks (Stolowy, et al., 2010). These financial reports are valuable for users who have no bargaining power and no significant economic influence in organizations (Elliott and Elliott, 2009). It has been asserted that general purpose financial statements tend to focus on the primary users which included the owners, long-term lenders and creditors. The interests of primary users might overlap with the interests of other user groups. Therefore, this could satisfy most users needs for financial accounting information (Weetman, 2011). The financial statements, which treat owners, lenders and creditors as primary use rs, could provide useful financial accounting information for the existence of users. use information in the ways predicted The financial accounting information could help users to make decisions and reduce uncertainty over the financial position and performance of the business. For example, to help availability of funds to pay owners a return, to repay loans, to reward employees (Atrill and Mclaney, 2008). It has been claimed that accounting information cannot meets all of the needs of each of the various user groups (FASB, 2010). Atrill and Mclaney (2008) stated that Different groups of users have different value and needs. However, user groups desire to know more accounting information as possible. Conflict between user groups is likely happen during business processing. For instance, managers they have close involvement with the business, they have access to a wide range of information and most might be confidential in company (Weetman, 2011). They know more internal information about the current and future situation of the company than outside investors. This could be defined as information asymmetry (Scott, 2009). Investor might make wrong decision based on inaccurate information provided by managers, so they want to know more information besides the financial statements. It is further contended that there are several user groups they want to meet specific needs directly from the business, such as governments, HM Revenue and Customs, and managers and directors. Lenders are usually given much more information than is included in published financial statements, including forecast information, monthly breakdowns and cash budgets (Perks, 2007). To have everything to be included in a companys financial statements is unrealistic (Perks, 2007). Financial accounting information is presented as the form of highly summarized financial statements. The main problem with the financial information needs of the user groups are that most want to know predict the future. Shareholders, creditors, lenders and employees all want to know what the companys future prospects are. But most of information in financial statements has already happened (Stice and Stice, 2006). Many users concerned how valuable the past information was and the reliability of business future forecast. Therefore, it is not possible for a company to publish exactly the information that everyone wants. The information is designed on the behalf of focus on shareholders and creditors (Perks, 2007) There is no similar substitute for the information provided by the financial statements. Thus, if users cannot gather the required information form the financial statements. It is often unavailable to them. Other sources of information concerning the financial health of a business are normally much less useful. As a result, the evidence is not strong enough for the user groups to use information in the way predicated and it is normally very difficult to assess the impact of accounting on decision-making (Atrill and Mclaney, 2008) potential users may not be actual users of financial information As Young (2006) claimed some of the actual users were multiple, conflicting, inconsistent, and uneducated. These users are unreliable and limited knowledge about financial accounting information and its process. FASB (2010) have conducted a new concept of the financial statement user-a rational economic decision-maker. It means that the decisions of interest are rational, if statements can be connected to the forecast of future cash flows, it could be said rational decision makers need it. Users can be seen more as hypothetical readers of financial statements than as actual users, because they need particular types of information (Young, 2006). Moreover, the conflicting needs of users and limited information provided in reports might cause potential users cannot find information useful to them (Atrill and McLaney, 2008). Therefore, the potential users might not be the actual users of financial accounting information, a portion of potential users could be. Conclusion In conclusion, the current paper has reviewed the users of financial accounting information. The question posed at the outset of this paper was to examine the reasons why the potential users may not be actual users of financial accounting information and relevancy evidence to practice. It has been seen that different users have different needs, even financial statements focus on primary users to provide useful information. However, it could not achieve the expected level and cannot meet all users needs. It may therefore be concluded from the above discussion that the actual users are a portion of potential users. Potential users might not be actual users of financial accounting information. Appendix 1 The relationship between potential users and actual users: Potential users Actual users Primary users Appendix 2 Users and their information needs (FASB,2010) Investors. The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell. Shareholders are also interested in information which enables them to assess the ability of the entity to pay dividends. Employees. Employees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information which enables them to assess the ability of the entity to provide remuneration, retirement benefits and employment opportunities. Lenders. Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due. Suppliers and other trade creditors. Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due. Trade creditors are likely to be interested in an entity over a shorter period than lenders unless they are dependent upon the continuation of the entity as a major customer. Customers. Customers have an interest in information about the continuance of an entity, especially when they have a long-term involvement with, or are dependent on, the entity. Governments and their agencies. Governments and their agencies are interested in the allocation of resources and, therefore, the activities of entities. They also require information in order to regulate the activities of entities, determine taxation policies and as the basis for national income and similar statistics. Public. Entities affect members of the public in a variety of ways. For example, entities may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the entity and the range of its activities.

Feudalsim :: European Europe History

Feudalsim During the Middle Ages, countries fought and argued for land and pride. The main goal of the leaders of these countries was global domination. With several countries fighting for one cause, there was no chance they would resolve their differences peacefully, often leading to wars and conflicts. Feudalism was the staple of European government. Although it served medieval statesmen well, the social structure was incredibly unbalanced, which was the main reason for its downfall. The creation of this form of government is believed by scientists to have been back in the ninth century, A... the institutions of feudalism gained accelerated organization in the ninth century ...@ (Bunsen 179). This states that the most influential countries and regions began to form during this time. AIts origins, however, were traced to the break up of centralization of the Roman Empire ...@ (Bunsen 179). This means that even before the feudal provinces began to develop, evidence of feudal societies was being thought up. When the Roman empire fell, it left many wealthy landowners spread throughout the European landscape. For every wealthy landowner there were many poorer, less prominent ex-roman citizens. AThey decided therefore to commend themselves to landlords, surrendering to a lord in return for safety and the right to farm the properties@ (Bunsen 179). This was the beginning of the feudal nations. Other provinces would evolve, but for the most part these were the more prominent countries. The children of the men who owned the land would inherit the land as well as any other property owned by their fathers. This tradition kept rich people rich and poor people poor. People who exchanged their land for protection were shielded from opposing enemies by knights, infantrymen and horsemen. "The vassal rendered to his lord certain services in addition to supplying his quota of armed knights " (Bishop 110). The primary defense for a lord was his knight. AThe knights formed the core of the lord=s household; many of them lived permanently within the castle walls and were fed and housed by him@ (Barbara 269). Knights that were given homage by their lords did not really need any land but were still paid in fiefs, which were stretches of land paid to whomever. AThese household knights did not need a grant of land on which to live, though they often received it all the same@ (Barbara 269). This showed the favoritism the lords and kings felt and expressed to upper class citizens.

Moby Dick-Structure And Form :: essays research papers

Moby Dick's structure is in a sense one of the simplest of all literary structures-the story of a journey. Its 135 chapters and epilogue describe how Ishmael leaves Manhattan for Captain Ahab's whaling ship, the Pequod, how Ahab pilots the Pequod from Nantucket to the Pacific in search of Moby Dick, and how in the end Ishmael alone survives the journey. This simple but powerful structure is what keeps us reading, as we ask ouselves, "Where will Ahab seek out his enemy next? What will happen when he gets there?" Some critics have divided the book into sections, like acts in a play. The first, from Chapter 1 to Chapter 22, describes Ishmael, portrays his growing friendship with Queequeg, and serves as a kind of dry-land introduction to themes-whaling, brotherhood, and man's relationship with God-explored in greater detail at sea. The next section begins as the Pequod sails and continues to Chapter 46. Here you meet both Captain Ahab and, in description if not yet in the flesh, his great enemy, Moby Dick. A long middle secction, from Chapter 47 to Chapter 105, shows the Pequod at work as whales are hunted and killed and other whaling ships met. It also shows Ishmael pondering the meaning of these activities. The plot slows as Melville takes time to gather and display proof of the importance of the Pequod's voyage. Then, from Chapter 106 to the book's end, we're caught up in the excitement as Ahab steers his ship nearer and nearer to Moby Dick and final disaster. Although Moby Dick's basic structure is simple, the book is anything but simple, in part because Melvill writes in several literary forms. As a whole, Moby Dick is of course a novel, but some of its chapters are written as if they were scenes in a play. The chapters involving Father Mapple and Fleece contain sermons. Other chapters, most notable Ishmael's discussion of whales and whaling, resembling essays. Indeed, some readers have compared Moby Dick not to novels but to other kinds of literary works.

Adidas Is One of the Largest Companies in the Sporting

ADIDAS MARKETING COMMUNICATIONS EFFECTIENESS ADIDAS MARKETING COMMUNICATIONS EFFECTIVENESS TABLE OF CONTENT 1. Executive summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 2. Introduction 2. 1 Adidas Overview†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 2. 2 Europe sports equipment market overview†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 4, 5, 6 3. Situtational Analysis 3. 1 PESTEL Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 7, 8 3. 2 Porter’s Five Forces Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 3. 3 SWOT Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 10, 11 4. Consumer Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12, 13 5. Marketing Objectives†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 14 6. Communications Mix 6. 1 Sports sponsorship†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 15, 16 . 2 Celebrity endorsement†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 16, 17 6. 3 Product placements†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 17 7. Recommendations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 18 8. Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 18 9. Bibliography†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 1. Executive summary| This report will measure the effectiveness of Adidas’s advertising campaign. To achieve this goal this report will go through the French market analyse and the target consumers. Moreover, SWOT, PESTEL and Porter’s Five Forces analysis demonstrate the different opportunities in future for Adidas and the multiple factors influencing the sports equipment industry.Adidas is one the leading company in the sports equipment industry (with Nike, Reebok†¦), recognizable with its three bands, and since few years he is launching very effective campaigns. This effectiveness it’s due to the celebrity endorsement. This report will be introduced by the introduction of the overview of Adidas’s market and secondly the sport equipment market in general. 2. Introduction| 2. 1 Adidas Overview Adidas is one of the largest companies in the sporting goods industry. The group has divided its operating activities by major brand into three divisions: Adidas, Reebok and TaylorMade-Adidas Golf.The group operates through more than 170 subsidiaries in Europe, the US and Asia, each focusing on a particular market or part of the manufacturing process. After the financial crisis of 2008 and economic difficulties of 2009, Adidas came back strongly in 2010 and can show an excellent year. The Group generated a record â‚ ¬ 12 billion in sales, a growth of 9%, clearly outpacing his major competitors. 2. 2 Europe sports equipment market overview Adidas offers sports equipment for all sports. It provides footwear and apparel for each sport (cricket, football, running etc)England cricket team, sponsor Adidas R. Madrid football team, sponsor Adidas As we can see in the table 1, in Europe the sports equipment market grew by 2. 1% in 2011 to reach a value of â‚ ¬13. 9 billion (Marketline 2012). And according to recent figures this growth will continue to increase, for more than 10% between 2011 and 2016 (Marketline, 2012). Table 1: EUROPE SPORT EQUIPMENT MARKET FIGURES| Year| â‚ ¬ Billion| % Growth| 2007| 12. 7| | 2008| 13. 1| 3. 1| 2009| 13. 3| 1. 9| 2010| 13. 6| 2. 0| 2012| 13. 9| 2. 1| Source: MarketlineThe graph above clearly demonstrates that the French market is the most important as far as the sport equipment market is concerned, with a total value of â‚ ¬3. 7 billion in 2011. The German and UK market, with respectively 18% (â‚ ¬3. 5 billion) and 18. 3% (â‚ ¬ 3. 5 billion) of the market share, follow it. And then comes the Italian and Spanish market (Marketline, 2012). These five markets cover more than 72% of the European sports equipment market. Source: Marketline The most valuable segment in this industry it’s clearly the ball sport equipment segment.Adidas is well presen t, as they make footballs for the World Cup, UEFA Euro and the Champions League. These three competitions are the most watched all around the world (715 millions people watched the 2006 World Cup Final). FIFA World Cup 2010 UEFA Euro 2012 Champions League 12/13 According to the graph the less valuables segments are racket sport equipment (9. 5%) and golf equipment (13. 6%). By adding both figures they are still inferior comparing to the ball sport equipment (25. 5%). 3. Situtational Analysis|As mentioned above this report will analyse the leading sports equipment market, in this case the French market. 3. 1 PESTEL Analysis Through this PESTEL analysis we will analyse which factors any company has to consider, while entering the French sports industry. POLITICAL: France is a highly centralized country; an elite group is dominating in the state and the corporation sectors. This situation persists despite attempts to decentralize power in last few years. Furthermore, according to the r ecent report â€Å"corruption is perceived to be widespread in French politics†. Datamonitor, 2011) ECONOMICAL: From 1999 to 2007 France’s exports share in eurozone felled by 16%, and French exports were of a value of $595 billion in 2010 (declined by 4. 6%). This will affect the prospects of the French economy in the near future. (Datamonitor, 2011) For a company like Adidas, which exports a lot to Asia with a total market of â‚ ¬2, 972 million in China and other Asian markets, it can effects their sales. (Marketline, 2012) SOCIAL: The French population is becoming aged. Indeed, more than 17% of the population have more than 65 years (Insee, 2012).The Government is expecting to allow 4% of the GDP to healthcare, pensions and dependency care related to the aged people. (Datamonitor, 2011) TECHNOLOGICAL: After the industrial age France is moving towards technological age. Indeed, we can see it by the number of patents deposited at the US Patent and Trademark Office ( USPTO), the figure reached 124,723 in 2010. (Datamonitor, 2011) In the other hand, the Government will withdraw the concept of Young Innovative Company, it will have is impact on the industrial growth and may reduce investments in the country. (Datamonitor, 2011) ENVIRONMENTAL:France was very active to prepare agreements on environmental protection and sustainable development and in the strengthening of international governance. In addition, with Norway, France initiated the Global Forest Partnership in 2010. (Datamonitor, 2011) But as the technological factors, the country is not encouraging and fulfilling his agreements. Indeed, last year France was assigned to the EU Court of Justice by the European Commission for its lack of attention in the industrial emissions regulations. The European Commission was telling that France has more than 60 factories that have not got environmental authorization of the EU. Datamonitor, 2011) LEGAL: Foreign investments increased by more than 20% co uple of years ago, 782 projects lead to nearly 32,000 job. Most of these projects were related to the renewable energy sector. In 2010, non-national companies based in France created two million jobs. Many of the government’s tax and labour reforms have been met with cynicism and public protests. The government may increase weekly working hours from 35 to 39 and abolish the wealth tax l'impot de solidarite sur la fortune. However, these moves will face public outrage and demonstration. 3. 2 Porter’s Five Forces AnalysisWe aim to measure an industry’s attractiveness and long-term profitability through Porter’s Five Forces analysis. Adidas and his competitor, as Nike, have reach to branch out in to retail after the industry of sports equipment has seen in recent years a great development of forward integration (as sportswear manufacturers). Despite the presence of major groups, in the French market of sports equipment, the market is still fragmented. Buyer power is becoming very strong, as there is a wide range of products available, and the existence of numbers of retailers and also the fact that some large firms have integrated forwards into retail.The expenses in sports equipment and apparel vary following the emergence of trends for particular sports. Another factor that influence purchases is the weather. It’s still possible to enter the French market by producing for example small quantities of custom-made golf and to have some economies of scales such as bulk buying. But, as seen in recent years the uninspiring revenue growth makes entry a less attractive for new entrants. The reliance on sales of sports equipment is reduced as many firms sell sports footwear and apparel in the French market. Rivalry is weakened as many large companies outsource their manufacturing. Marketline, 2012) Source: Marketline 3. 3 SWOT Analysis SWOT ANALYSIS| Strengths| Weaknesses| * Strong portfolio * Continuous research and development * Stro ng performance after 2010 FIFA World Cup * Worldwide presence | * Dependence on third party manufacturing * Unfunded postretirement obligations will impact cash flows adversely| Opportunities| Threats| * Reorganization to improve efficiency * Sponsoring major sports events * Global footwear market is growing| * Counterfeit products * Competition * Fluctuations of foreign currencies |Adidas has in his portfolio three brands, as follows: Adidas, Reebok and TaylorMade-adidas Golf. Adidas is well present all around the world, Reebok is improving day by day (for instance Thierry Henry is sponsored by Reebok), and TaylorMade-adidas Golf is the less known brand of his portfolio. Because of their policy to encourage research and development allows Adidas to come out with new and better products to face competition of Nike. As mentioned above Adidas makes football for major football competition and it benefits of the success of these competitions.After the establishment in the European and A merican markets, Adidas is targeting Asian market (total market of â‚ ¬2, 972 million in China and other Asian markets). (Marketline, 2012) As Adidas outsource 95% of his production to Asian country (32% of his suppliers are Chinese) it cannot control the quality of his product. Indeed, several products made in China have been recall by many US companies after the publication of the Consumer Product Safety Commission report. The company cannot tolerate a lack of quality in front of Nike, in order to keep market shares.The company provides retirements benefits to most of their employees. According to a recent report, the company planned pensions of â‚ ¬67 million but they reached â‚ ¬74 million, so an unfunded status of â‚ ¬7 million. (Marketline, 2012) In order to enhance its efficiency Adidas undertook reorganization. Indeed, the company moved to a function-related structure from a vertically integrated brand structure. Adidas has many agreements for sports events: * Au stralia Olympic Committee until 2016 * Japan Football Association until 2015 * Spanish Football Federation until 2018 * Argentine Football Association until 2022 FIFA World Cup 2014 * UEFA EURO 2016 * UEFA Champions League * 11 year global agreements with the NBA (official sponsor NBA, Women’s NBA and the NBA Development League) These events will help the company to en enhance its brand image and awareness among customers and also to strength its profitability. The global footwear market, not only the European market, has shown a growth in recent years. According to Datamonitor, the global footwear market grew by 2. 6% in 2009 to reach a value of $196. 3 billion. Footwear, clothing, accessories and sportswear are the largest segments, accounting for 67. % of the market's total value. Market’s forecast will reach the value of $230. 8 billion by 2014, representing an increase of 17. 6% from 2009. (Marketline, 2012) With the development of Asian countries, and the outsour cing of manufacturing of western companies in these countries, the counterfeit has increased and it’s a reel threat for companies. Adidas his facing competition of big companies, we identify as Adidas main competitors Nike, Puma, Callaway Golf Company and New Balance. As last threat we see the fluctuations of foreign currencies.For instance, in India a brand like Adidas is for the high-class society otherwise they cannot afford a football shirt, which cost about 60?. (Marketline, 2012) 4. Consumer Analysis| CONSUMER SEGMENTATION BASES| Behavioural| Demographic| * User status * Usage rate * Usage occasion * Brand loyalty * Benefits sought | * Income * Age * Sex * Race * Family| Psychographic| Geographic | * Values * Opinions * Attitudes Activities * Lifestyle| * International * Regional| This table shows the consumer segmentation bases that any company can use.They are usually the same regardless of the sector. Companies use segmentation in order to divid into groups’ c onsumers that have some characteristics and needs in common (Doole et al. , 2005). Hence, the company can attract easily those groups with specifics products. As his main competitor, Nike, Adidas target particularly young and middle age that practice sport. Another category of Adidas’s consumers has made by teams’ supporters (Real Madrid sold 1. 4 million shirts, Goal. com). Furthermore, there is a turnover of â‚ ¬1. 2 billion in goods related to football (Reuters 2012).Because of is large portfolio the company attract different customer markets with each brand, for instance golf interested consumers with TaylorMade-adidas Golf. The following perceptual map shows the positioning of Adidas as a company offering high quality products for a High price. Foot Locker and K-Swiss try to attract people with a lower income, whereas Nike and Puma apply the same price-quality strategy than Adidas. The competitive advantage of Adidas in comparison to those two companies, howeve r, is its positive brand image. At least, in the decision-making units (D. M.U) we may be influence by friends, the press or by the company’s advertising. The person who buys, decides and uses is usually the same. 5. Marketing Objectives| As any company, which is not the leader in his sector, Adidas has as objective to try to extend his market shares and in long terms strategy to be the leader by a continuous research and development of innovation. Through these innovations steps Adidas can provide comprehensive solutions to his customers (Kotlet and Keller, 2009). One of the reasons of Adidas’s campaigns effectiveness is his brand awareness with his three bands logo.And also is slogan â€Å"Impossible is nothing†, outpace our limits; make the impossible possible. In a survey reported by SportsOne (2010), 98. 8% of the respondent pool aged 13 and up that purchased athletic footwear or apparel could associate at each one of the brand elements to the company name. And another key factor is the role of celebrity endorsement. Through this marketing tool fans can associate themselves to the celebrity and to the brand. 6. Communications Mix| In order to target a wide audience and to build its brand equity, Adidas uses several marketing communications tools.According to Duncan and Moriarty the brand delivers impressions, that can strengthen or weaken customers views of a company, on each contact it has with his customers. Kotler and Keller reinforce this as they said the shape and colour of the package, the product’s style and price, the store decor, the salesperson’s (dress and manner) communicates to buyers. 6. 1 Sports sponsorship Because they benefits of a large coverage, sports activities are more attractive to sponsors (Fill, 2011). Indeed, sport events are the most sponsored because: * They attract large audience * Simplistic measure of segmentation Events duration permits to be more visible As shown above Adidas’s mai n segment is football with a market share of 34% (Chazouilleres, 2010). Therefore, Adidas’s sponsorship with major football teams has been motivated because of â€Å"the attraction of large and specific target audiences with whom a degree of fit is considered to exist† (Fill, 2011). Amongst football teams we can mention clubs like Real Madrid (2nd largest fans group in world), Chelsea (6th); national teams as Argentina, Spain; and of course the sponsorships of major football competition for years (FIFA World Cup, Olympics†¦). |Sponsorship is one of the important parts of the communications mix because it allows companies to communicate without the clutter of advertising. Of all types of sponsorship sport has captioned most attention and money (Fill, 2011). 6. 2 Celebrity endorsement In particular, a celebrity endorser should have a high level of visibility and a rich set of potentially useful associations, judgements and feelings (McCracken, 1989). Therefore, cele brities can play a more strategic role for their brands, not only by endorsing a product but also helping to design, position and sell merchandise and services.In these last years Adidas has sponsored many famous football players as Zinedine Zidane, David Beckham. Nowadays the main celebrity endorsed by Adidas is definitely Lionel Messi. They aim to attract football fans, and Adidas launched couple of weeks ago special football shoes for Lionel Messi (AdiZero F50, with a computer chip inside). 6. 3 Product placements Another tool of the communications mix is the product placement. This tool consists of putting his products, usually, in movies. Adidas uses this media because it’s a â€Å"billion dollar market† (Scevak, 2001).But since a decade product placement is not only made in movies but in all types of TV shows (Steinberg and Vranica, 2004). Since the release of â€Å"Blades of Glory†, we know that figure skating without Adidas is simply not the truth. The m ain characters guide you through the whole movie. In 2007 Adidas was already present in â€Å"Norbit,† â€Å"Stomp the Yard† and â€Å"The Messengers†. 7. Recommendations| For the future Adidas should be more aware about his brand image. Outsourcing 98% of his production in Asian country can affect his brand image because of the poor quality these manufacturers offer.By outsourcing his production can damage is research and development, which cost a lot. These two things, innovation and lack of quality, don’t match. Adidas should handle it as soon as possible in order to extend his market shares and face the competition. The company should continue to sign celebrities as they currently do. The celebrity endorsement is the main key of the marketing campaigns. But Adidas should not only focus on football market (even if is reliable market). It shows that company depends a lot on it. If in the future the market goes down, Adidas can be heavily affects by this .An ultimate recommendation can be to reinforce his presence on social networks as its use is growing amongst the youth market. 8. Conclusion| In this report we gave an overview of Adidas and the European sports equipment market. And we remarked that Adidas is the leading group in football industry, and the 2nd in sports equipment industry (after Nike). Then the report focused on the French sports equipment market. We analysed the market through two analyses, as follows: PESTEL, Porter’s five forces; and we made the SWOT analysis for Adidas. Targeted consumer are analysed nd marketing objectives are given to know how Adidas approach these consumers. We choose three different tools – sports sponsorship, celebrity endorsement and product placement – in order to explain the communication strategy used by Adidas. Finally, recommendations are done on how, in future, Adidas can maintain his leading position in the football industry and how to extend market shares and how face the competition. 9. Bibliography| Marketline (2012) Industry Profile – Europe Sports Equipment Marketline (2012) Industry Profile – France Sports Equipment Datamonitor (2011) Country Analysis Report FranceDatamonitor (2011) Company Profile adidas AG Institut national de la statistique et des etudes economiques –Insee (2012) Bilan demographique SportsOne (2010) Doole, I. , Lancaster, P. and Lowe, R. (2005) Understanding and managing customers, Essex: FT Prentice Hall Kotler, P. and Keller, K. L. (2009) Marketing Management, 13th Edition, Pearson International Edition Duncan, T. and Moriarty, S. (2006) â€Å"How Integrated Marketing Communication’s ‘Touch Points’ can operationalize the service-dominant logic†, The Service-Dominant Logic of Marketing: Dialog, Debate, and DirectionsFill, C. (2011) Essentials of marketing communications, 1st Edition, Prentice Hall Steinberg, B. and Vranica, S. (2004) â€Å"Prime-Time TV’s N ew Guest Stars: Products†, Wall Street Journal, January 13, 2004 McCracken, G. (1989) â€Å"Who is the celebrity endorser? Cultural foundations of the endorsement process†, Journal of Consumer Research, December 1989, 16 Scevak, N. (2001) â€Å"The Evolution of Product Placement† Available URL: http://www. internetnews. com/bus-news/article. php/785431/The+Evolution+of +Product+Placement. htm

Why Do Managers Plan?

Why do Managers Plan 1 Why do Managers Plan? Management 301 Distance Learning December 07, 2011 Why do Managers Plan 2 Why do Managers Plan? Strategic Planning This seems like a very cut and dry topic to discuss, but there is no single reason that a manager makes plans in the work environment. I will cover several areas in which managers use planning, and why it is an essential part of accomplishing tasks, and how it streamlines processes necessary for an organization to be successful. First, I will discuss strategic planning: strategic planning can also be referred to as â€Å"charting the course† for a business or organization. A central part of strategic management is performance measurement (Public Administration Review, December 2010). Unlike private sector business organizations, many government and public agencies have developed performance measurements without developing strategic plans. I think that this is primarily due to the infrastructure that is set in place in most government or public agencies, and the amount of red-tape that accompanies government ran agencies. Regarding the private sector, I believe that having a strategic plan to guide managers and leaders in the decision making process allows them to identify alternative steps or measures to take in the event that something in the business process changes that they have no direct control over. Managers who develop a strategic plan also are likely to recognize that the end result cannot be their only concern, but they identify milestones that must be met along the ay, or during the process to use as a measurement tool to determine if they are making positive progress or if they need to examine â€Å"glitches† that will delay or have a negative impact on the business process. One tool to measure performance is a â€Å"Balanced Scorecard†. It is grounded in the idea that the measurement Why do Managers Plan 3 of an organization’s performance ought to take into account the processes and resources needed to produce outcomes, as well as the outcomes themselves. In some ways, its emphasis on inputs and outputs is a step back in performance measurement, but that step is designed to help organizations fulfill the results promised. (Public Administration Review, December 2010). I believe that this is a vital step, if not the first step in planning that will help ensure a business or organization has a set path that will enhance their possibilities of success. Knowledge Management in Organizational Planning is the next area that I want to discuss. When people talk about managers making plans for operations or processes in a business or organization it is likely that they are referring to plans that include forecasts. This type of planning is appropriate if the future of or in the business environment is stable; however, this is not always the case with many businesses because they face business environments that are complex and unstable (Knowledge Management in Organizational Planning, January 1987). With this being the case in most business environments today, the leadership of these businesses continue to pursue planning and forecasting tools and technology that will help them when they are developing strategic and organizational plans. Knowledge management might also be referred to as Management Information Systems (MIS). This is a computer program or network that was developed for management and leadership members to use for the purposes of planning and may have examples of past planning events or projects that the current managers can use to aid them in the planning and decision making process. One significant advantage of this type of system is that it can provide historical data that allows good planning to be done from the beginning, and this might improve the probability of success of a project or production process Why do Managers Plan 4 based on the past lessons learned that are taken into consideration when developing the current plan. The MIS was developed to assist managers in gathering information, generating ideas and alternatives and also for analyzing this information and choosing from among the competing alternatives. This MIS is just another tool to emphasize why managers plan. Another area that planning is important for managers is multi-project planning and resource control. This area is also related to the area of enterprise resource planning (ERP). Both of these areas require the use of business planning tools to make the manager’s job of planning for needed materials and resources much easier to manage through the use of technology and computer programs. One of the most challenging aspects of a manager’s job is to ensure that he/she effectively manages projects or production processes without exhausting the organization’s limited resources (Multiproject Planning and Resource Controls, December 2006). When we talk of managers, I think it is important to realize that managers are in all industries including retail, production, manufacturing, and construction to name a few, and the one common link that they all share is planning. Planning is the bedrock or foundation that managers must establish as a starting point no matter the industry which they work. The important parts of planning that are related to multi-project and ERP management are identifying the resources needed to start and sustain work processes to eliminate loss time due to a shortage of resources, and how the ERP system works together with other internal business systems to enhance the planning of management. An example of this could be that the ERP system interfaces the maintenance projects that are being actively worked with the supply or requisitioning process to ensure that needed resources such as materials and tools are being ordered to meet the project or job requirements. The ERP system Why do Managers Plan 5 can be programmed to recognized or identify items needed based on job number or serial numbers related to specific aspects of the job that were identified during the initial planning phase of the job or project. The items that would be ordered due to this planning would be added to what is commonly referred to as a â€Å"pick-list†. This part of the ERP system is known as the interaction between structure and human action and is called the â€Å"duality of structure, which simply means (in this case) the interaction between the ERP system (usually managed by a materials manager), the ordering of resources (between materials manager and vendors), and communication between the project or production manager and the system (actual input into the system) (business benefits from ERP systems, Staehr, 2008). The ERP systems ability to identify this process in only possible due to the initial planning that was performed by the manager in charge of the projects or processes, and communicated and planned with the materials manager to ensure the system was interfaced to the processes. I have actually used an ERP system called SAP, and these types of systems require a lot of training and â€Å"hands on† work because they can be very complex to use. Another extremely important and relevant planning tool that managers can use is the Production Planning Model. This PPM might also be referred to as Material Requirement Planning (MRP). The MRP is a vital tool for managers who work as maintenance managers, production managers, or operations managers. Managers use the MRP to identify the amount of spare parts that need to be either â€Å"on hand† or quickly procured to ensure there is limited or no equipment down-time due to the lack of parts to make needed repairs for process equipment. It is important that managers who work in these types of environments are the not just the process manager, but the planning manager. I make the Why do Managers Plan 6 previous statement because the manager who develops the operational or process plans should use the equipments historical data to identify operational and down-time trends. They should also use Bills of Materials (BOMs) to identify parts that will be more likely to fail due to the amount of use, or are more susceptible to wear from continuous use in the operation or process. This topic is important to discuss because many plants or facilities might have the capability to manufacture parts in their own machine shops, and this can be a cost savings measure as well as a time saving measure. This is why it is important that the planning manager identify this as a possibility or a preference during the planning phase of the job to be performed. Using MRP helps manufactures and managers determine precisely when and how much material to purchase and process based on a time phased analysis of sales orders, production orders, current inventory, and forecasts (Production planning model, April 2009). MRP determines material requirements based on master production and planning schedules which are used in conjunction with one another to ensure an efficient work process. A primary reason that managers use the production planning model is to reduce the levels of parts or goods on hand. In other words, if proper planning is performed prior to starting the job or production process the manager will be able to determine the parts needed/required from start to completion of the process and save inventory costs by only having the required parts on hand with no excess. Once it is determined how much product will be produced it makes it much easier to determine the amount of parts or spare parts that will be needed. When managers are planning for a production run it is important for them to be aware of any future product orders that might follow closely after the production Why do Managers Plan 7 process or run that they are planning for, so they can consider having more spare parts on hand to aid the planning process of the following project or product run. Good communication among the management team is crucial to the overall success in the planning phase of all work processes. The advantage of using the MRP to assist in the planning stage of projects or production processes is that it allows the planning manager to use historical equipment data, and maintenance data to develop a trend analysis and determine the appropriate amount of parts required during a specific production process. In summary, I have used several different examples to emphasize and support why managers plan. I know that some of the examples that I used to illustrate my points might be broad, and even complex with regards to using ERP and MRP as tools to aid in planning, but I feel they were essential elements for me to use to stress that planning is often difficult and requires the use of technology to properly forecast outcomes etcetera. I have worked as a manager in charge of maintenance planning processes in a manufacturing environment, so I know from firsthand experience the importance of planning. I have used a management information system program (SAP Plant Maintenance Module) to integrate and implement plans and procedures, and it can be very time consuming and complex, but if we had not used a system such as this to help develop plans we would not have been able to effectively perform maintenance procedures and the company could have suffered catastrophic equipment failures. I know that we have probably all heard the old saying that â€Å"failing to plan is like planning to fail†, well in the case of â€Å"Why do Managers Plan? I would have to say that I agree with that old Why do Managers Plan 8 saying, and that managers plan to ensure their efforts are successful, and to ensure the success of the organization as a whole. Why do Managers Plan 9 References: Professional Article: Strategic Planning and Balanced Scorecards: Charting the Course to Policy Destination, Edward T. Jennings, Jr. , University of Kentucky. Public Administration Review, dated: December 2010. Professional Article: Knowledge Management in Organizational Planning, Lynda M. Applegate, Tsung Teng Chen, Benn R. Konsynski, and Jay F. Nunamaker, Jr. Twentieth Annual Hawaii International Conference on System Sciences, Honolulu, Dated: January 6-9,1987 Multiproject Planning and Resource Controls for Facility Management, E. William East and Liang Y. Liu, dated: December 2006. Understanding the role of managerial agency in business benefits from ERP systems, Lorraine Staehr, La Trobe University, Dated: 2008. Production planning model with simultaneous production of spare parts, P. Cyplik, L. Hadas, and M. Fertsch, Poznan University of Technology, Poznan, Poland, Dated: April 2009.