بایگانی برچسب برای: flexibility

Identity.Flexibility.During.Adulthood.[taliem.ir]

Identity Flexibility During Adulthood

Each of us has a sense of unique independence from other human beings. Though we are connected through family and community, you are independently you and I m independently me. The question of “Who are you?” or “Who am I?” is deceptively complicated. Immediately we might say that the answer depends on a particular life stage, or a certain period of psychological development, a specifc social group, or even a unique physiological state. Because we might say that who we are depends on any number of variables, we intimate that who we are changes from time to time. Whether and how one’s identity changes throughout a lifetime is a matter not agreed upon by the psychologists, sociologists, philosophers, or literary giants who study it. Many can fnd agreement, though, on the idea that malleability of identity can be both adaptive and damaging. Interestingly, among psychologists who study identity, most theorizing has supported the correlation of a stable identity with a healthy mental status and even that one’s identity is frmly formed by adolescence. In accord with that idea, most of what is written in the sociological literature about life in our 70s, 80s, and 90s suggests that who we are when we are old remains pretty close to who we were when we were young. But, in the novel Love in the Time of Cholera (Marquez, 1985) Gabriel Garcia Marquez writes: “He allowed himself to be swayed by his conviction that human beings are not born once and for all on the day their mothers give birth to them, but that life obliges them over and over again to give birth to themselves,” suggesting we have different selves at various life stages and circumstances.
Continuous-budgeting-Reconciling-budget-flexibility.[taliem.ir]

Continuous” budgeting: Reconciling budget flexibility with budgetary control

This paper explores the role of budgeting in the context of the more flexible modes of management required in conditions of uncertainty. It contributes to the growing literature on the tensions between the need to meet specified financial targets, as expressed in budgets, and the need for more flexible and innovative forms of managing prompted by heightened market volatility and rapid rates of technological change. Drawing on case study evidence, the paper introduces the notion of ‘‘continuous budgeting” to highlight the ways in which one organization sought to reconcile these potentially conflicting objectives. By integrating different uses of budgeting with other management controls, the processes of ‘‘continuous budgeting” encouraged managers to use their discretion in operational matters when confronted by unexpected events. Consequently, it enabled managers to prioritise, as necessary, the revision of plans and reallocation of resources in order to meet wider strategic organizational objectives. As well as empowering managers, ‘‘continuous budgeting” also imposed strict accountabilities to ensure that managers remained committed to achieving their own and the organization’s financial targets. Thus far from being an obstacle, budgeting contributed effectively to both the flexibility and the financial discipline required for effective strategy implementation.