Motivation Behind Creative Accounting Accounting Essay

Motivation Behind Creative Accounting Accounting Essay Creative accounting is a practice that potentially being undertaken as a result from some individual care more on their own interest and indirectly causes issues arise in ethical dimension of creative accounting. From information perspective, agency theory gives a clear picture on creative accounting scenario. Whereby managers misuse their privileged position in manipulating financial reporting in their own interest which providing superior information content to shareholder. Lack of personal skill or unwillingness to carry out detailed analysis making individual shareholders do not have the clear view on the effect of accounting manipulation give a high possibility in the incidence of creative accounting. Definition of creative accounting In the USA, the preferred term of creative accounting is earnings management, however in Europe the preferred term is creative accounting. Generally, creative accounting is accounting practice that falls outside the regulation and give benefit to certain people. It can be described as a practice with a clear aim to interrupt the financial reporting process which affects reported income to make it looked normal and provides no true economic advantages to relevant parties like shareholders. Concisely, creative accounting is the transformation of financial accounting figures from what they actually are to what users desire by taking advantage of the accounting policies which is permitted by accounting standard. Motivation for creative accounting There are several motivations have been identified in stimulating the behaviour of creative accounting in the organization. These are proven by various researches being done in the past. Firstly, the significant motivator for creative accounting is to report a decrease in business income to lower the tax paid. Second, to enable the companys performance appear better in future, company will maximize the reported loss to make bad loss in that year. This is called big bath accounting for the purpose in smoothing the income. Thirdly, to provide positive view on expectations, securities valuation and reduction on risk for analysts in anticipated capital market transactions and maintain firms performance in analysts expectation. Other motivations are to manipulate profit in order to match the reported income to profit forecasts and to distract attention from negative news by boosting companys profit figure though change in accounting policies. Managers motivations in managing earning aim to report a stable growth in profit not only to reduce the perception of variability toward organisations earnings, but also are in relation to income measurement. In order to make company faces less risk and gain more benefit in aspect of raising fund, takeover bids as well as prevent takeover by other company. Creative accounting is needed to maintain or promote the share price and create a good profit growth. To gain benefit from inside knowledge, director of the company engage creative accounting to postpone the release of information to the market. Last but not least, many types of contractual right, obligation and constraints based on the amount reported in the accounts also motivate company to apply creative accounting. Techniques of creative accounting Creative accounting is actively applied in six areas. The first area is regulatory flexibility, whereby changes in accounting policy are permitted by accounting regulation. For example, IAS permit carrying non-current asset can be recovered at either revalued amount or depreciated historical cost in asset valuation. Secondly, dearth of regulation by which some accounting treatment might not be fully regulated as there is few mandatory requirements. The third area is management has large extent of estimation in discretionary areas, such as assumption in bad debts provision. Fourthly, some transactions can be timed as to show the desired appearance in accounts. For example, the manager is free to choose the timing to sell the investment just to increase earning in the accounts. Fifthly, to manipulate balance sheet amounts by using artificial transaction. Last but not least, by reclassification and presentation of financial amounts through balance sheet manipulation in order to smooth financial ratios and also based on cognitive reference point in financial numbers presentation. Existence of creative accounting Theoretically, managers motivation in creative accounting is acceptable. However, there is various empirical studies have concluded that certain of companies apply a particular techniques of creative accounting to some extent, for example, applied in non-discretionary component of the bad debts provision. Other evidence is classificatory smoothing by using the extraordinary items, such as pensions cost, dividends from unconsolidated subsidiaries, extraordinary charges and credits and research and development costs in manipulating the figure of income in financial statements as it was proven by several researchers. Merchant found that managers acknowledge manipulative behaviours in accounting information and Black argued non-current asset sales are exploited by manager as creative accounting tools through timing of its transactions since relevant accounting standards are permissive. Creative accounting behaviour is slightly still persisting although regulations are tightened. Amat reported out of 35 large listed companies especially in Spanish identified that creative accounting behaviour was overt and considered legal. In addition, there are 3 possible indicators of creative accounting: (1) auditor report qualifications, (2) special authorizations from regulatory agencies, and (3) changes in accounting practices. In Spanish case, the direction of creative accounting was connected to general economic conditions and this somehow affected reported earning and adjusted earning against Spanish listed companies. However, there are some unique features of Spanish accounting environment bring out special attention such as the audit report qualification are ordinary, and creative accounting may be arose from the collusion of the regulatory authorities. Creative accounting behaviours can be identified by having thoughtful analysis of financial statement or observed by reasonably well- informed user of financial statement. But, how clearness the users of statement observe creative accounting is questionable. As in Spanish, analysts fail to report the existence of creative accounting. Anyway, value of information content in financial statement is concerned even though financial statements give adequate information enable users to adjust for creative accounting as certain investors rely on reported earning numbers in income statement. Ethical perspective of creative accounting There are some ethical issues concerning the exercise of creative accounting. Revsine stated that loopholes in accounting standards provide manager some spaces in the sense of manipulate the timing in income reporting. In his opinion, accounting is a tool to supervise contracts between managers and financial groups, identify possibility of accounting manipulation and how properly it reflected in pricing and contracting decisions. Ethics of bias in choosing accounting policy which implied in creative accounting can be seen through accounting regulators and management level. There are 2 views of accounting (deontological and teleological) which viewed differently by Revsine and Ruland. From Rulands perspective, deontological view is the moral applied to actual action and teleological view is actions should be judged based on the result of such action. Whereas from Revsine perspective, teleological view of accounting is employed in private sector which permit manager to use loose standard to achieve what they want and deontological view is about strict standard in preventing accounting manipulation in public sector. In addition, Ruland has also differentiated positive responsibility and negative responsibility. From accounting perspective, positive responsibility refers to present an account free from bias. Meanwhile, negative responsibility refers to managers would be liable for actions done by others, which they fail to avoid. Compared to duty to act, Ruland has stressed on duty to refrain, which means avoid the inherent bias in creative accounting. Its importance can be looked into 3 issues, which are relentlessness, certainty of result and responsibility. Professional accountant regards creative accountings are ethically doubted. Conner stated that managers tend to misapply accounting principles to give better appearance in financial statement to investors. Conflict of interest, client requests to alter account and for tax evasion are the most frequent ethical issues. Accountants attitudes toward creative accounting depend on whether it is arisen from misuse of accounting principle and manipulation of transactions. Merchant and Rockness found that accountants more critic in misuse of accounting principles as accountants duty is on rule-based and it falls within their expertise. Failure to act ethically may damage the reputation as an accountant unless he or she reports the abuse to the appropriate party. Slotting is not an acceptable accounting treatment in company practices. There are some action can be taken by accounting regulators in order to restrain creative accounting: Decrease allowable accounting method or fix method used in different condition so that scope for choosing accounting method can be narrow downed. Companies should also be consistent in using method chosen by them. Some rules should be established to reduce the abuse of judgement. For instance, International Accounting Standards presently have almost removed the extraordinary item from operating profit. Also, companies should be consistent in applying accounting policy to restrain the abuse of judgement. Implementation of Substance over form can decrease artificial transaction and this can make linked transaction become one as whole. To restrict the use of timing of genuine transaction, item in account should be regularly revaluated. The increase or decrease in value should be stated in the account each year the revaluation occurs. International Accounting Standards also tends to value item at fair value rather than historical cost. Besides alteration in accounting regulations, ethical standards and governance codes must be properly executed to avoid individuals from performing creative accounting. Comparison with other author on the article presented From the study done by Dilip and Eno in Creative Accounting in Bangladesh And Global Perspectives found that the cause of creative accounting is the conflicts of interest among different interest groups. For example, managing shareholders want to pay less tax and dividends. Investor-shareholders are interested to get more dividends and capital gains. Countrys tax authorities would like to collect more and more taxes. Employees are interested to get better salary and higher profit share. Dilip and Eno also reported that creative accounting may arise under 3 different financial market conditions: Depending on the financial market evaluation of the companys future prospects, company keep changes its shares to attract investors to contribute to such shares either at par or at a premium. Aim to show a desirable picture of its financial conditions when the company whose shares are already listed in a stock exchange. Based on inflated profits through overvaluation of assets, undervaluation of liabilities and change in systems of stock valuation that promote the image of company in a short time, company having its shares listed in the stock exchange may declare and pay high dividends. Both of them examines creative accounting in Bangladesh scenario, they found out many of the company prospectuses published in Bangladesh are based on creative accounting. An expert opinion survey also done by them and result showed that although it is not clear for how long, creative accounting has been clearly practice in Bangladesh. Creative accounting not only being practiced in Bangladesh but it seems to be widespread globally in developed countries such as UK, USA as well as Australia. And the case of Enron is the most broadly known case of creative accounting in USA. Dilip and Eno also suggested that the code of professional ethics should be strictly overemphasized. Accounting education is needed as well as the responsible of instructor to instill moral values of integrity, honesty and sincerity into students character as it is critical to modern society, the business world and the accounting profession.

Allocation of Seats in a Theatre :: Papers

The aim of my project is to make the task of the allocation of seats in a theatre in a much more efficient manner than writing down on a piece of paper, which will allow calculations to be taken to show the overall costs against profit for the whole show. This will also allow the spreadsheet to also take into account the fixed costs of show, the projected profits from program sales, confectionery sales and other miscellaneous costs and profits from the show and quickly and efficiently calculate them. Background A ------------ Mr Brown, owner of Brown Theatres puts shows on fairly frequently, so he requires a simple solution, that is quick and easy to adapt to and simple to understand. The problems faced by him is that the current solution is to write down all the information by hand and use a calculator to work out costs, expenses and profit. He wants the solution to be able to do all this in and instant, and in a simple, understandable format. Mr Brown also believes that this new system will allow his company to expand, and become more profitable, he believes that this new, efficient way of calculating will allow him to accurately calculate everything he needs in a matter of seconds. Alternative strategies for solving the problem A/B -------------------------------------------------- Non-ICT solution The non-ICT solution would be similar to one Mr Brown uses at the moment, that being pen and paper. He could create a notebook in which there is a graph where the person fills in the appropriate box relevant to where the person is sitting and whether he/she is an adult or child. After this has been done, this must all be calculated to the price paid by the person, multiplied by the number of other people of the same type and seating position, then added to all the other seating arrangements and classes of people, and then subtracted from the cost of the show. This would probably only be useful to a small

Eco-tourism Essay

Eco-tourism is defined by the International Ecotourism Society as â€Å"responsible travel to natural areas that conserves the environment and sustains the well-being of local people. † It is different from the traditional mass tourism in that it provides an incentive to people to be more environmentally and culturally friendly and responsible and thus preserving a better future for the tourists of tomorrow (What is ecotourism? , 2009). One of the continents rich in indigenous cultures is the continent of Australia where various natural wonders of the world lie. It is a place with cultural and natural diversity. It is places where the Sydney Harbor, Ayers Rock and cricket stadiums mark the beauty and diversity of the region. Beautiful rainforests, parks and resorts are found and that need to be preserved and protected. In this article today, we will look into the different organizations working to promote eco-tourism in Victoria, the efforts they have taken, their adequacies, the effect of green washing which should be eliminated the most and the costs and benefits associated with eco-tourism in Australia. Even though there are costs associated with eco-tourism, the benefits certainly outweigh them and thus for the prosperity of tomorrow, eco-tourism is an emerging concept picking up even more pace in today’s difficult times of global warming, environmental threats and extinction of natural habitat at an exceeding fast rate (Brue, 2006). Introduction Eco-tourism, a term, which is gaining more momentum in today’s world due to the ever-more environmentally friendly and conscious approaches being taken to conserve the natural habitats of the world is often confused with similar terminologies. Buzz words such as ‘adventure travel,’ ‘sustainable travel,’ ‘green travel’ and ‘responsible tourism’ are often used interchangeably with eco-tourism, which has a precise and unique meaning to it. Eco-tourism is best defined as a ‘responsible travel to natural areas that conserves the environment and improves the welfare of the local people. ’ It is different from the traditional travel in the sense that it allows travelers to meet the people from different cultures and encourages them to protect the endangered species, plants and animals. The history of eco-tourism began when many countries started setting up lodges near parks and reserves to display the natural wonders to the world. However, little was it helping the local communities as rainforests and endangered species started depleting. In the late seventies did the realization struck that huge resorts such as Acapulco and Cancun and large parks were having disastrous effects on the natural environment, which should in fact be protected thus giving the idea of eco-tourism to be invented (What is ecotourism? , 2009). In this article we will be looking at eco-tourism in the great continent of Australia, home to the most beautiful natural sites in the world. Australia is native to an indigenous culture, marvelous sites and landscapes, rare species and inhabitants that can easily be used to spur up an economy of eco-tourism; the only hindrance is the fact that it lies towards one extreme end of the Earth. Costs and Benefits The benefits of eco-tourism cannot be understated. However, the costs of eco-tourism should also not be overlooked (Case & Fair, 2004). Environmental In today’s worlds where environmental awareness and protection is a key priority in almost all aspects of the economy and in almost all business arenas, eco-tourism also stresses on the sole importance of preservation of the environment and natural habitats. Eco-tourism like any other form of tourism is a means of giving people a break from their mundane lifestyles and giving them an exuberant experience but with a feel of environmental obligation. Eco-tourism has raised awareness among travelers as well as local communities and residents of how to protect their surroundings and the need for it as well. It has made societies more knowledgeable and has raised appreciation for biological diversity and resources and is also encouraging nations to discover new means for better conservation practices. If resources and inhabitants are not protected today, the world’s scarce resources will deplete soon leaving no tourist attraction for the later generations to come (Sustainable Consumption and Production Branch, 2009). Some of the potential costs associated are that if there is no proper regulation and authority, eco-tourism efforts may fail and damage the environment. This is what initially happened in Costa Rica and Nepal where pollution from nearby runaway resorts and hotel development and parks kept rising, signaling a poorly managed eco-tourism business (Martha, 1999). Economic Economically, eco-tourism is growing significantly. Apart from the growth of ecotourism at about a sustained 15% in Australia, there are other potential growth opportunities in other Latin American countries as well. Latin America is seen as the heart of eco-tourism and in Costa Rica, eco-tourism is rising by about 20% each year. Mexico and the Brazil have entered into long term agreements to launch massive eco-tourism projects in places such as the Amazon Basin in order to attract millions of tourists each year. And this as a result is a major contributor to the national GDP and generates millions of dollars each year. Also, eco-tourism has allowed a number of new tourists spots to develop in recent years. USAID promotes nature based tourism by developing new national parks, demarcating and equipping these parks, encouraging more investments into eco-tourism and providing hobs and training to people from such ingenious areas as well as locals and hence reducing unemployment (Dasgupta, 2006). However, one of the major risks that seem to be associated with economic effects of eco-tourism is that with the rise of international tourism, the local economic effects of eco-tourism are depleting. The millions of dollars generated by this industry often leaves the host country and into other nations (Case & fair, 2006). Eco-tourism society through its research finds out that about 55% of total revenues generated from eco-tourism leaves Central And South America. This is not the case so for Australia where a majority of the revenue forms government revenue which is spent back on public development and national preservation of forests and species. This leakage of revenue hampers growth of the local societies and limits the funds that can be re-invested in protecting and conserving the environment. Moreover, the rural people who get the jobs in the eco-tourism industry are often exploited for being cheap labor and often international workers are hired which again means a leakage of funds from the host country. Yet another cost of eco-tourism is that there maybe some spots reserved for tourists and for environmental protection, which will be seen by natives such as farmers as a means of encroaching on their lands and snatching away their rights to farm on those lands and feed the growing population. National heritage and critical sites in the Australia that have long been preserved in their natural forms, are now being encroached upon by locals and greedy foreigners in search for minerals, ore and timber and thus hampering the life of farmers and tribal people living in these areas relying upon ancient farming techniques and production methods for sustenance. Socio-cultural Eco-tourism allows people from different nations to meet people from other cultures with varying customs and unique histories. It is important that tourists have already read about the native locals that they will soon be meeting up with and the places they will go to. The benefits in this are the increase in knowledge of people about other cultures, developing cross-cultural communications and relationships and bridging gaps that may exist. Also, it allows tourists to come out of their stereotyped tourists impression and give a chance to the locals to offer them hospitality and kindness and thus providing a unique opportunity to overcome cultural barriers (Tenenbaum, 2000). However, the one real and most dangerous cost of socio-cultural aspects of eco-tourism is that it has resulted in eroding away the natives’ culture that is so unique and needs to be preserved. This happens in case when eco-tourism is not managed well whereby the tourists needs to be told how to behave with the natives, what code of conduct they need to embrace and what they should talk about and what not. Often when things are not managed well, a sense of inadequacy arises in the natives such as people from high mountains or tribal regions when they see the ‘white’ foreign tourists in such luxury and richness leaving resentment in the natives over their way of life. This has been observed through a research in the Ecuadorian highlands where the natives feel a great sense of deprivation looking at the foreign ‘white’ tourists who come with their own food, has the cash needed for purchases and can afford to have people serve them comfortably. This often leaves behind traces of modern culture and infiltrates the native culture and leaves it at a state that is neither modern nor indigenous. Managing Eco-tourism-Quality Control, Management Practices In order for the objectives of the eco-tourism to be achieved, quality control measures and management techniques should be in place correctly. In conjunction with new Zealand and other surrounding pacific nations, Australia boasts of a large ecotourism joint agreement that has seen all the members of the agreement seeing growth and development in the ecotourism sector for the past five years. Even in South America, various countries have entered into eco-tourism agreements to ensure safer and environmentally responsible tours. Mexico is one of the Latin American countries that tourism and environment leaders have entered into long-term eco-tourism agreements and Brazil has launched a huge eco-tourism project in the Amazon Basin (Martha, 1999). Various organizations have been set up to deal with the quality control issues at hand to ensure that eco-tourism approaches and techniques are able to meet the set standards and goals. Initially, in the past couple of years organizations were exploiting and misusing the label of eco-tourism and offering the traditional tourism plans. However people, conservation minded organizations and the governments realized the importance of eco-tourism in its true meaning and thus have now embraced it in its true form (Brue, 2004). In South America, many eco-tourism specific organizations are providing services to ensure quality control. In Guatemala, a local organization by the name of Pro Peten Conservation International provides training services since 1993 to natives in order for them to act as agents of eco-tourism and as guides for the tourists. They are taught how to behave with tourists, how to interact with them, how to be proud of and protect their indigenous culture and heritage and how not to get swayed away by the tourists’ lifestyles. Another organization is the Ecuadorian Eco-tourism Association that improve the working and training of all those working in the eco-tourism industry by providing field training, workshops for guides, tour operators, lodges and conservationists. Providing training to natives and those working for the industry is essential so that they know which tourists they are going to be dealing with, the level of awareness of those tourists and how well they need to frame their plans in accordance with eco-tourism objectives (Sustainable Consumption and Production Branch, 2009).

10 Things I Hate about You and The Taming of the Shrew

The film â€Å"10 Things I Hate About You† is based loosely on William Shakespeare’s 15th century play â€Å"The Taming of the Shrew†. The misogynistic play tells the story of how Petrucio essentially torments his headstrong wife, Katharina (also called â€Å"Katherine† and â€Å"Kate†) until she â€Å"becomes a compliant and obedient bride† (wikipedia). The story simultaneously follows the story of many suitors competing for the love of Katharina’s sister, Bianca (Wikipedia). The film adaptation, â€Å"10 Things I Hate About You†, is a more progressive twist on the original storyline, which takes place in a â€Å"contemporary American high school† (Hateley 2). The characters in the film have similar names to the characters in the play; Petrucio becomes â€Å"Patrick†, Katharina becomes â€Å"Kat†, and Bianca’s name remains the same. The plot in â€Å"10 Things I Hate About You† is similar in t hat both Kat and Bianca are viewed as prizes to be won; Bianca is only permitted to date if her older sister does, as mandated by their father. To overcome this barrier, Joey, the villain of the film, pays Patrick to date Kat so that he may be allowed to date Bianca. At the same time, Cameron, the more innocent, naà ¯ve character after Bianca’s heart, works with Patrick to help him win over Kat so that he too may have a chance at dating the ingà ©nue Bianca (10 Things). While the overlapping tones of misogyny and domination of women are apparent in both pieces, â€Å"10 Things I Hate About You† draws attention to these blatant hegemonic themesShow MoreRelatedTaming Of The Shrew And 10 Thing I Hate About You1063 Words   |  5 Pages Money isn’t the only thing that is valuable in this world. Although in many film texts this is not the case. Particularly in â€Å"Taming of the Shrew† and â€Å"10 Thing I Hate About You† because in both of the films, the main male characters Patrick and Petruchio are predominantly motivated by money. However, they ended up falling for Kat and Katharina who have been set up as the archetypal shrews in both films. During the Elizabethan era money was a major factor that influenced society’s view of yourRead MoreTaming of the Shrew/ 10 Things I Hate About You1584 Words   |  7 PagesThe story of The Taming of the Shrew is one that raises important issues both in the Shakespearean text and in the modern appropriation 10 Things I Hate About You. How does each composers use of this story reflect the time in which each was composed The Taming of the Shrew was written in the Elizabethan Era in England at a time when men were considered to be superior to women. The patriarchal society of this time is reflected to a large extent in the text and various implications of traditionalRead MoreTaming Of The Shrew And 10 Things I Hate About You Analysis1390 Words   |  6 PagesShakespeare’s Taming of the Shrew as well as its adaptation 10 Things I Hate About You by Gil Junger, represent their respective ideas on love which shares its similarities and differences, both portraying love in their own forms. Both texts highlight the ideals of love in their context as well as one of the main courtships, Katharina and Petruchio, involved in love, portraying their values of love. The transformation of love within context shapes Katharina’s personality in Taming of the Shrew. Kate’sRead More10 Things I Hate About You Taming of the Shrew: Appropriation1376 Words   |  6 Pages10 Things I Hate About You The Taming of the Shrew The historical and cultural contexts of Shakespeare’s The Taming of the Shrew (TTS) and the 1999 film 10 Things I Hate About You (10TIH) differ exceptionally, resulting in the film’s expression of values unlike those expressed in Shakespeare’s original text. Shakespeare’s play was written during the Elizabethan era, during which the belief that men were superior to women was prevalent. This concept is centralised in TTS, through incorporationRead MoreThe Power of Love in 10 Things I Hate About You and Taming of the Shrew1491 Words   |  6 Pagesin 10 Things I Hate About You and Taming of the Shrew The Power of Love is portrayed in various themes throughout both. Some of which depict superficial love, motivation by money and love-at-first-sight. These ideas can be contrasted and compared between the 1500 Elizabethan time of Shakespeares play The Taming of the Shrew and the present contemporary period of teenage movie 10 Thing I Hate About You. Read MoreThe Taming Of The Shrew And 10 Things I Hate About You Directed By Gil Junger1365 Words   |  6 Pageseveryone in Shakespeare’s audience.† – Dorothea Kehler Detecting intertextual relationships between The Taming of the Shrew by William Shakespeare and 10 Things I Hate About You directed by Gil Junger has enriched my understanding of feminism in the American society. The Taming of The Shrew, written in 1593, challenges cultural expectations of women’s rights at that time. 10 Things I Hate About You however, was produced to fit the context of 1990’s America. A period when a great deal of anxiety wasRead MoreTaming Of The Shrew By William Shakespeare And 10 Things I Hate About You By Gil Junger1365 Words   |  6 PagesCultural Change Around The World, 2003) Detecting the intertextual relationship between Taming of the Shrew by William Shakespeare and 10 Things I Hate About You by Gil Junger, has greatly enhanced and enriched my understanding of love and gender and it’s varying ideals throughout the centuries. Taming of the Shrew depicts the quintessential features of a 16th century marriage, whilst 10 Things I Hate About You, its 21st century counterpart, has been rebooted to match the modern cultural expectationsRead MoreWilliam Shakespeare s The Taming Of The Shrew1180 Words   |  5 PagesWilliam Shakespeare s ‘The Taming of the Shrew’ is a controversial comedy that has more than 1 interpretation. The 2 prominent interpretations is that it a misogynistic play or that it is a love story about a man liberating a woman. This play has been adapted into any movies the 2 that were studied were ‘The Taming of the Shrew’, produced in 1967 and ‘10 Things I Hate About You’, made in 1999. Upon view ing these 2 movies I found that ‘The Taming of the Shrew’ had a great deal of misogyny throughoutRead MoreThe Taming Of The Shrew1180 Words   |  5 PagesDuring the 1600s, William Shakespeare wrote the play The Taming of the Shrew. This play has been well-known throughout the ages. The play has been adapted into film and the two most popular version of it are The Taming of the Shrew and 10 Things I Hate About You. The movie The Taming of the Shrew was released in 1967, while the newer version came out as, 10 Things I Hate About You which was released in 1999. Even though these two variations are based off the same play they have many similaritiesRead MoreAnalysis Of Taming Of The Shrew 908 Words   |  4 PagesTaming of the Shrew by William Shakespeare, the indication of a woman being the possession of her husband, and having to do everything that he proposes her to do is presented. Katherine has to acquire appropriate manners toward a man in advance before her sist er Bianca can wed. Bianca wishes to marry one of her suitors/bachelors, but she can’t due to tradition because the older sister has to marry first. In 10 Things I Hate About You, a analogous argument, the notion of a girl requiring appropriate