The Budgeting Process and the use of Budgetary Information - Free Essay Example

Planning, Control Budgeting CIMA Official Terminology (2005) defines planning as: The establishment of objectives, and the formulation, evaluation and selection of the policies, strategies, tactics and action required to achieve them. Planning comprises long term/strategic planning and short term/operational planning. The latter is usually for a period of up to one year. It further defines a budget as: A quantitative expression of a plan for a defined period of time. It may include planned sales volumes and revenues, resource quantities, costs and expenses, assets, liabilities and cash flows. The above 2 definitions make the relationship between planning and budgeting relatively clear. A budget provides a numerical analysis of a plan. Planning can be both long and short term and budgets can cover the same timescales as the plan. However, longer term planning is generally both more aspirational and more uncertain as it requires significant assumptions to be made and this is equally reflected in longer term budgets. CIMA also defined budgetary control as The establishment of budgets relating the responsibilities of executives to the requirements of a policy, and the continuous comparison of actual with budgeted results, either to secure by individual action the objective of that policy, or to provide a basis for its revision.In other words, budgetary control provides a measure by which objectives and assumptions can be verified and amended in order to improve business performance. The validity of the measure will only be appropriate if the budget setting process is appropriate and leads to a realistic budget given factors known at the time of preparation. Gowthorpe (2011 p.359) recognised that budgeting, for most organizations, is an important dimension of the processes of planning, controlling and evaluating outcomes. To summarise, planning is the establishment of objectives, strategies and tactics to meet the desired performance of the business. A budget is a financial translation of the plan. Plans will generally involve improvements to the business either in sales, growth, diversity or other business developments over the planning cycle and as such the budget shows what this will mean for the business after taking account of the costs involved in achieving the performance. Budgetary control allows a business to track its progress against its plan by comparing the budget to the actual finances. Budgets can b e established via a top down or a bottom up approach. Top down budgets are imposed from above by senior management/the board whereas bottom up are participative and involve managers in the budget setting process (Gowthorpe 2011).Further to the overall top down or bottom up approach there are numerous methods for establishing the budget. Gowthorpe (2011) and Siyanbola (2013) both reviewed the variety of approaches to budgeting. These consisted of incremental budgeting, zero based budgeting (ZBB), base budgeting (BB) activity based budgeting (ABB). Many business adopt incremental budgeting which uses the previous budget as the base from which to begin the new budget. This type of approach may be as straightforward as determining an inflationary factor to all cost lines. It tends to be relatively simple and cuts down the time spent on budgeting however, the key disadvantage is that this approach may under or overestimate the required budget. This means that individual department s may be disadvantaged compared to others or if this approach is applied over more than one year, budgets may become misaligned with the real world conditions. It can further lead to inefficiencies being perpetuated year after year. A second method is ZBB. This ignores any previous budgets and starts the process from the very beginning. In this approach each department is required to justify their budget. This is obviously time consuming but can be very useful in raising financial awareness across the business and will tend to mean that inefficiencies are not perpetuated. BB is a method that has 2 phases to it. In phase 1 the business calculates what resources would be needed to keep going and then any additional spend needs to be justified on a cost/benefit basis. This is less time consuming than ZBB but can still lead to problems in both determining what level of resource may be considered just enough and it doesnt account well for volume shifts in revenue or product mix. ABB could also be adopted. This calculates the cost of producing each unit of activity. This type of budgeting tends to lead to better cost focus but it does require a lot of effort to measure and it assumes a linear relationship of costs to activities which may not apply in all cases. Finally there is Kaizen budgeting which assumes anticipated cost improvements in the budget. In reality, all budgets in business today tend to have an element of Kaizen budgeting. Incremental budgeting may have inflationary increases which will often be overlaid with efficiency challenges. A department may find themselves justifying their case for an increase in budget for a new activity using ZBB and will then still be passed an efficiency challenge to achieve. Process for Preparation of an Annual Master Budget The process for preparation will differ depending upon the organisation but will normally incorporate the following: Budget responsibilities à ¢Ã¢â€š ¬Ã¢â‚¬Å" it will be necessary to determine the budget leader in an organisation. This is normally the Financial Controller or Corporate Finance Team but some organisations have a specific budget and planning team who coordinate all the budget activities. Budget timescales à ¢Ã¢â€š ¬Ã¢â‚¬Å" the entire timetable needs to be set out and published to all those people who have input to the budget setting process. The timetable will cover everything from the date that templates are expected to be published through to submission dates, review periods and re submission deadlines. Budget assumptions à ¢Ã¢â€š ¬Ã¢â‚¬Å" all budgets will generally require some key assumptions to be made at an overall company level in relation to items such as inflation, cost of capital, exchange rates if relevant, productive hours growth. Some of these may be assumptions in individual budgets such as sales budgets but it is essential that the master budget process consolidates all the assumptions made. This is to ensure that budgets are aligned across the business. For example, if the sales department budgets for a 10% increase in sales based on assuming excellent marketing of the new product that is being launched in the middle of the year, then it is important that the business understands if marketing have budgeted for the campaign and if production are planning to launch on time and have the relevant production quantities planned. If this is not the case then the budgets are misaligned and potentially unrealistic. Budget instructions / manual à ¢Ã¢â€š ¬Ã¢â‚¬Å" instructions need to be compiled for use alongside any assumptions /pre-set criteria that people need to incorporate. Budget templates à ¢Ã¢â€š ¬Ã¢â‚¬Å" templates need to be designed and prepared. These are often locked spreadsheets with only certain fields being available for entry. Standard templates are critical for consolidation purposes and avoidance of errors in consolidation. Review process (often 2 stages) à ¢Ã¢â€š ¬Ã¢â‚¬Å" this can differ widely across organisations but is often in the form of a submission and first presentation to senior management and/or the FD followed by rework to incorporate requested changes which will then be consolidated into the master budget for presentation to the board of directors. Further to the steps above the annual master budget is compiled by consolidating all the departmental and or functional budgets into one overall budget. Walther (2014) noted that the budget construction process will normally follow the organizational chart. Each component of the entity will be involved in preparing budget information relative to its unit. Depending upon the business this could include, production budgets, sales budgets, overhead department budgets, investment budgets but will also include the cash budget. The order in which the budgets are prepared is important however, as the outputs of each budget will make the inputs for the next budget. Below is a simple graphical representation of the order of completion of a master budget. Potential Behavioural Issues Arising from the Budgeting Process and the use of Budgetary Information Bruns (1975 p.178) stated that budgets are potential means of influencing behaviour and that control is the successful exercise of power to influence, hence there are many potential behavioural problems that can emerge from the budgeting process. There has been significant research exploring the effects of type of approach on the behaviours. Merchant (1981) studied how the size, diversity and degree of decentralisation affected the choice of approach which in turn affected the behaviours. Banks and Giliberti (2008) considered that top down budgets generally have less ownership within a business since those responsible for delivering have had little or no say in the setting process and as such may be more difficult to deliver. This will depend on how challenging the budget is of course. Conversely bottom up budgets tend to have more buy in from managers but this still doesnt necessarily mean they will be achieved and nor does it necessarily mean the budget is more accurate. Furth ermore, budgets that engage the management in their development may still not have ownership if managers dont believe that the engagement is genuine. If the budget being set is deemed to be unachievable by those expected to deliver it, then this can become demotivating. Setting a stretch target can be motivating for people but too much stretch and they will feel as though it is not worth any effort as they cannot achieve it even if they try. Budget owners may try to build in budgetary slack in order to make it more likely they can achieve or outperform their budget. No matter the environment, it can be very difficult to avoid budgetary slack being built into the numbers as it can be very difficult to assess or prove the level of slack built in by an astute manager. Camman (1976) and Merchant (1985) found that a managers propensity to create slack is affected by the system adopted but that this propensity is generally lower in a more participative approach whereas Antle and Epp en (1985) and Lukka (1988) argued that high participation created slack. However, Onsi (1973) suggested that slack was not necessarily always a bad thing. It could provide funds to be able to undertake valuable activities that would not necessarily be approved by stakeholders if more transparent due to requirements for returns from the business. He also found that slack was more likely in successful firms in good markets thereby making it possible to achieve efficiencies and continue to meet expectations of shareholders in more difficult times. If incremental budgeting is used in a business, managers may either deliberately spend up to their budgets or in some cases overspend so they can get a bigger base to start from the following year. Clearly this is not necessarily optimising for a business and this is where good budgetary control can help. Analysis of variances should be against budget at the lowest level practicable so that it is clear whether the result is due to accur ate budgeting or other factors that were not budgeted originally. The temptation to spend up to budget will almost certainly happen if an organisation adopts a use it or lose it approach to budgeting. In todays world, there is increasing pressure in many businesses to drive down costs as a result of decreasing margins. As such, if a budget has not been used, it can be tempting to assume it is not needed and as such reduce the following years start baseline. If the manager has made a great effort to gain efficiencies during the year, then this does not necessarily feel like a suitable reward as it is simply likely to make it harder to achieve the following year. If the efficiencies are sustainable then this may be realistic but if they were one-off opportunities that the manager took advantage off, then they will not necessarily be repeatable. The budget setting process must include a certain amount of flexibility or the budget is likely to be either unrepresentative of the actual picture or it may cause inflexibility within the business in its ability to react apropriately to short term events and changes. Sudden market changes could lead to a need to increase production of one product at the expense of another and it may be that the margin on the increased product is not as profitable. However, the process must allow for a view of the bigger picture. It may well be that the margin per product is lower but the market change means that far more product can be sold thereby increasing profits overall. The budget process should not stop the right decision being made. The above discussion highlights the importance of a company adopting a genuine and appropriate approach to their budget setting process as it is a time-consuming and as such an expensive exercise. It would be a shame if this time consuming and expensive exercise simply produced a document that no one felt ownership for and that was in reality neither achievable for the business nor representativ e of the best outcome that could actually be achieved. References Antle, R. Eppen, G. D., 1985. Capital Rationing Organizational Slack in Capital Budgeting. Management Science, 31(2), pp. 163-174. Banks, A. Giliberti, J., 2008. Behavioural Aspects of Budgeting. In: McGraw-Hill, ed. Budgeting. s.l.:McGraw-Hill, pp. 217-215. Bruns, W. J. Waterhouse, J. H., 1975. Budgetary Control Organization Structure. Journal of Accounting Research, 13(2), pp. 177-203. Cammann, C., 1976. Effects of the use of Control Systems. Accounting, Organizations Society, 1(4), pp. 301-313. CIMA, 2005. CIMA Official Terminology. 2nd ed. Oxford: CIMA Publishing. Gowthorpe, C., 2011. Business Accounting Finance. Third ed. Andover: Brendan George. Lukka, K., 1988. Budgetary Biasing in Organizations. Accounting, Organizations Society, 13(3), pp. 281-301. Merchant, K. A., 1981. The Design of the Corporate Budgeting System: Influences on Managerial Behaviour and Performance. Accounting Review, 56(4), pp. 813-829. Merchant, K. A., 1985. Budgeting the Propensity to create Budgetary Slack. Accounting, Organizations Society, 10(2), pp. 201-210. Onsi, M., 1973. Factor Analysis of Behavioural Variables Affecting Budgetary Slack. Accounting Review, 48(3), pp. 535-548. Siyanbola, T. T., 2013. The Impact Of Budgeting And Budgetary Control On The Performance of Manufacturing Company in Nigeria. Journal of Business Management Social Sciences Research (JBMSSR) , 2(12), pp. 8-16. Walther, D. L., 2014. Chapter Twenty-One: Budgeting: Planning for Success. Available at: https://www.principlesofaccounting.com/chapter21/chapter21.html

Tips On Controlling Diabetes With Diet And Exercise Essay

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Ralph Ellisons Invisible Man Essay - 2203 Words

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Should Stricter Gun Laws Prevent Shootings - 1766 Words

Would Stricter Gun Laws Prevent Shootings More gun laws would have a negative effect on shootings and crime rates. Stricter gun laws would not prevent people from getting guns, would not prevent killings, and would not fare well with the people of the United States. Strict gun laws would only prevent law-abiding citizens from getting guns, and criminals would still be able to get them. Crime and shooting rates do not go down after increase in gun-restrictive laws are passed. People in the United States have the right to defend themselves from harm, and the 2nd Amendment right to own firearms. Texas is a state with laid back gun laws, even recently approving open carry for handguns. Gun laws in Texas are getting less and less strict, the approval of open carry just shows how Texans care about gun rights, and how important it is to the society (Daniel Costa-Roberts).Getting a gun is generally easy to do in the United States. If someone wanted to shoot people, they could easily go to states like these and get a gun, and go wherever they want with it. Chicago gun laws; buying guns - need firearm owner ID card to buy rifles, shotguns, and handguns, open carry - none, concealed carry - allows concealed carry but needs to be approved for and own a license, no concealed carry in certain areas such as schools, assault weapons - banned, if owned before ban the owner must either modify to make non assault or give up to police (Kelly Bauer). Guns will always be available forShow MoreRelatedSchool Shootings And The Shootings969 Words   |  4 PagesThere has been an increase in the occurrences of school shootings within the past three years. School shootings have been apart of our history in America for many years, however since the Sandy Hook elementary school shooting in 2012 to present, there has been 142 school shootings (Staff, Washington Times). Many injuries, deaths, and lives have been changed as result of school shootings. These horrible events have raised the topic gun control to the front line of controversy. After 2012, requirementsRead MoreThe Pros And Cons Of Gun Control875 Words   |  4 Pagesincrease in the number of mass shootings that have occurred in the United States in the last few years the issue of gun control laws has become a prevalent topic of debate throughout American society. This debate stems from two opposing arguments over gun control. Some feel gun control laws are fair and not the contributing factor to these mass shootings, whereas, others feel that there is an urgent need for strict laws in order to end the problem of mass shootings. There are numerous pros and consRead MoreThe Issue Of Gun Control Laws1701 Words   |  7 PagesA gun has the capacity to convert a conflict into a serious crime. The power of a gun is vast. But it the power of the gun is appreciated in right hands. The effects of a gun can be cherished when it is used by right hands and with the right intention. The effects of the gun are condemned when it reaches in wrong hands. A gun can protect as well as end someone’s life. When it ends the life of a criminal, it is a sign of bravery but when it takes the lives of innocent people it is condemned. ThereforeRead MoreThe Modern Debate Concerning Gun Control1490 Words   |  6 Pagesconcerning gun control became a popular subject after a number of high profile assassinations that occurred in the 60s. Even more gun violence in the 1980’s and 90’s also brought up more debate, proving the desperate need for stricter gun laws in the United States. In 1999, there was a massacre at Columbine High School. This catastrophic school shooting made congress reconsider passing stronger gun control laws by making them realize how easy it was to get a hold of firearms. One side of the gun controlRead MoreAnnotated Bibliography On The Gun Of The Teeth : The Worldwide Plague Of Small Arms1597 Words   |  7 Pagesis one gun for every ten people on earth today. The people who supports gun control believe that if we are trying to save the world, guns for wars should not be shipped around for individual uses. There have been around 400 million deaths due to small arms and conflicts since the fall of the Berlin Wall. Once a person owns a gun, it is very rare that they will be willing to give the gun up. In South Africa, guns have been melted down, blown up, and cut into pieces. If there were stricter gun controlRead MoreThe Problem Of Gun Control1120 Words   |  5 PagesCalifornia Gun Control More gun control means fewer deaths and crimes. Gun control in California is already very strict, but not strict enough. There are many reasons as to why gun control in California should be even stricter. First of all, there are many people out there with mental problems that already own a firearm. If the law were to become stricter, they would have more processing to rule out the mentally unstable from owning any type of firearm. Anyone taking any anti-depressants should automaticallyRead MoreGuns Have Been A Hot Topic Since The United States862 Words   |  4 Pages Guns have been a hot topic since the United States was formed. It seems like just recently, this topic has grown in controversy. It feels like almost every couple weeks or so this country experiences some sort of awful tragedy due to gun violence. Whether it be a school shooting, movie theater shooting or an innocent person was gunned down on street. Between January 2009 and July 2015, there were 133 mass shootings that took place in the U.S (everytownresearch.org/). This is something that shouldRead MoreToo Many Gun-related Deaths Leader to Better Gun Control Essay828 Words   |  4 Pages The United States is country that has the largest gun related deaths in the world. A lot of cases happened because the background check system is not strict enough to prevent criminals from purchasing firearms. â€Å"Many supporters think that the United States Government should consider having tighter background checks on firearms† (Opposing viewpoints†¦.). This involves the court decisions, gun control laws, and incidents spark calls for reform. Many troubles were caused by bear arms. ThisRead MoreThe Issue Of Gun Violence1688 Words   |  7 Pagesoccurred recently have been due to the senseless act of gun violence. The events such as the Sandy Hook Massacre and the Orlando shooting have been centered on one object; a gun. Not only are these acts of terrorism a problem but the presence of guns in our everyday lives. The things we see on television and social media has an impact on our lives. The violence that’s present in movies, videogames, etc, has a lasting impact on society. The topic of gun violence has been relevant recently and has been anRead MoreThe Pros And Cons Of Gun Control881 Words   |  4 Pagescontroversy has arisen over the idea of gun control and laws enforcing tighter rules on weaponry. There are two split sides. The ones who support the idea of gun control and those who oppose the gun restriction laws. People who support gun control laws believe that the laws will help prevent gun violence, whereas those who are against the laws want to protect themselves and their belongings. Numerous citizens have ideals that firearms should have stricter restrictions for safety reasons. A main

Health Demand and Needs Discussion

Question: Discuss about the Health Demand and Needs Discussion. Answer: Introduction The purpose of this discussion is to provide a constructive feedback on students view on the difference between patients demand for health care and the needs of health care in health care setting. The subject and issue raised by student will be critically evaluated with evidence from different research studies and application of theoretical concepts. Based on the evaluation, feedback will be given regarding why I agree or disagree with students view on health care demand. Constructive feedback The students response depicts inappropriate usage of health service with some people seeking care service even when they do not need immediate medical attention and on the other hand, people with acute illness not being able to seek or demand health service even in case of worsening health. The research study by Fernandes et al., (2016) also provides evidence to the fact that expectation of high and safe quality of care is compromised due to inappropriate use of emergency care service. The performance and quality of health care suffers due to added cost on medical infrastructure due to inappropriate usage of service and decreased efficiency in service. The study gave the implication that misconception about the severity of disease condition among patients might be leading to inappropriate health care demand among patients. Therefore, socio-demographic characatristic and clinical profile of patient can act as an important determinant in anaysing the seriousness of health condition. Th is contrasting situation of usage of health care service reveals that it is leading to wastage of health care resource and sufficient action is needed to reduce unnecessary medical cost. The concept of demand and need is an economic concept. Demand is an indicator of the amount of purchase or consumption or use of product or services by people and need is a multifaceted concept based on individual views and judgment. The main reason for analysis of patients demand and needs in health care was to identify the factors affecting use of medical service and the students response revealed that education and human capital plays key role in determining the choice of consumer (Batinti, 2015). Therefore, well educated person will have greater idea in making healthier life choices and taking decision on level of engagement in health care service to prevent diseases. However, I do not agree with this view as evidence suggests that human factor system approaches is also a critical factor in balancing the work system of health care and improving the safety and quality of care (Carayon et al., 2014). The students response also suggested the impact of pricing on demand for health services. The supply and demand concept reveals that demand curve changes with changes in price. When the supply is high, then the consumer has option to choose many alternatives and this will lead to reduction in prices, while the dip in supply leads to increase in pricing. However, students response showed that demand is independent of supply and when a person is seriously ill, then he will have to seek medical service at any cost (Enthoven, 2014). The choice of service may differ according the financial status of patients. I also agree with this view of student as the technical approach to demand is not relevant for health care service. This is because many patients are not aware of this marginal valuation of price and they may be paying medical cost irrespective of their exact cost. The comparison of price of health care for different country is also difficult due to market power. A private firm may b e seeking maximum profit from patients while the government hospital may not be able to maximize profit. This may have affect on the performance of health care too (Stange, 2014). The students response also gave implications for overlap of need and demands. The main concept behind this statement was that health care plan often focuses on needs of population and not individual health care needs of patient. However, several studies reveals that health service and support is not equally distributed ill patients. A person in immediate need of service fails to get access to this service while those who do not require immediate medical attention get frequent medical treatment. This leads to wastage of medical resource and progression of vulnerability to fatal disease in certain group of people. Another important thought coming from the students response is regarding the choice of health service of patients based on four types of social needs which are as follows: Normative need which are defined by health professionals Felt need influenced by patients perception and knowledge in health care Expressed needs by which a felt need is converted into action which may not be required immediately. Comparative need based on needs required by patients with similar disease or illness characteristics (Levesque, Harris, Russell, 2013). Considering the students response on difference between patients demand and needs in medical service, I agree with students view that demand and supply is inelastic in medical market and it is not influenced by up and downs in the market. The patients choice in medical decision is influenced by their own perception and values in life, economic and non-economic variables of medical service and health care funds and insurance in countries (Chandra, Cutler, Song, 2012). Hence, it is quite possible that two patients with same illness might receive same medical treatment at drastically different cost. Therefore, action of health care is needed to provide holistic care to patients in actual need of health service and eliminating waste of health care resources. Conclusion The students response gave an idea about the demands in health care service and the key points was that patients demand is influenced by human capital however the demand is not dependent on price of health care service. The demand of health care market is flexible and it is based on immediate needs of patients. However, discrepancies in patients demand occur due to different in perception of social needs among individual. On the whole, the discussion is in agreement of students view and all argument and support statement was backed by valid evidence from literature. Reference Batinti, A. (2015). On Medical Progress and Health Care Demand: A Ces Perspective Using the Grossman Model of Health Status.Health economics,24(12), 1632-1637. Carayon, P., Wetterneck, T. B., Rivera-Rodriguez, A. J., Hundt, A. S., Hoonakker, P., Holden, R., Gurses, A. P. (2014). Human factors systems approach to healthcare quality and patient safety.Applied ergonomics,45(1), 14-25. Chandra, A., Cutler, D., Song, Z. (2012). Who ordered that? The economics of treatment choices in medical care.Handbook of health economics,2, 397-432. Enthoven, A. C. (2014).Theory and practice of managed competition in health care finance. Elsevier. Fernandes, T., Botelho, A., Dias, I. C., Pinto, L. C., Teixeira, J., Veiga-Benesch, P. (2016).Choice of emergency health services: an experimental study(No. 65). Ncleo de Investigao em Microeconomia Aplicada (NIMA), Universidade do Minho. Levesque, J. F., Harris, M. F., Russell, G. (2013). Patient-centred access to health care: conceptualising access at the interface of health systems and populations.International journal for equity in health,12(1), 1. Stange, K. (2014). How does provider supply and regulation influence health care markets? Evidence from nurse practitioners and physician assistants.Journal of Health Economics,33, 1-27.

What are the main narrative function of Nelly and Lockwood free essay sample

In ‘Wuthering Heights’ Emily Brontà « uses a dual narration alongside a complex narrative structure of a story within a story within a story – Brontà « is telling us the story of Lockwood (the first narrator), who then its recalling the story told to him by Nelly (the second narrator). Although complicated, Brontà «Ã¢â‚¬â„¢s use of the two narrators gives the reader alternate aspects of the story, shown by Nelly romanticising parts and having a connection with the characters (demonstrated by her retelling of Heathcliff putting his own hair into Catherine’s locket in Volume II Chapter II). Whereas Lockwood function is to give facts, this is shown with his narration being the beginning and the end to the story, by introducing the novel the character is giving us a date and setting. One of the main narrative functions of Lockwood is to present this new world to the audience; the character is also entering the bewildering new world which is reflected by his naivety when entering Wuthering Heights. We will write a custom essay sample on What are the main narrative function of Nelly and Lockwood? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Brontà « uses Lockwood to question the setting and to bring out the Gothic and grotesque around Wuthering Heights, shown by the assumption of Cathy having a basket full cats which then turns out to be â€Å"a heap of dead rabbits† suggesting appearances aren’t everything in ‘Wuthering Heights’ with darker thins lurking around. This also presents Lockwood as naà ¯ve of his new surroundings leading to his narration revolving around finding to new information, which makes him a fitting narrator because it means the readers can also gain that information. However it could be said due to Lockwood misreading situations and mistaking social relationships (shown by â€Å"Mr Heathcliff and I are such a suitable pair to divide the desolation between us.†) he could be presented as an unreliable narrator. Another function of Lockwood’s narrative is to observe changes; this is due his main parts of narration being at the beginning of the novel and at the end. In the beginning of the novel the character comments on the chained gates presenting it as not being very welcoming. However when Lockwood returns in 1802 (after the death of Heathcliff) he notices that â€Å"I had neither to climb the gate, nor to knock – it yielded to my hand.† showing a definite change in the environment, even stating that the fruit trees were â€Å"homely†. Therefore Brontà « uses the character of Lockwood to present an outsider view of the settings, noticing changes which Nelly’s narration necessarily wouldn’t due to her involvement. Nelly as a narrator main function is to bring us closer to the action. Nelly’s positions as servant at both houses in different points of the novel allows the readers understand the events which have taken place in the years previous to Lockwood’s arrival. Nelly’s narrative allows us as readers to experience the events first-hand, therefore gaining an understanding of characters and their relationships. Although does admit that â€Å"follow my story in true gossip’s fashion† suggesting that some events might be embellished for effect – such as Heathcliff throwing a knife at Isabella. Overall Brontà «Ã¢â‚¬â„¢s gives the narrator of Nelly the function recalling the events/action from within, giving the readers a closer and at points more personal account of the events than say if the story was all told through character who only observed the lives. Another main function of Nelly is to bring the characters to life for us and for Lockwood. From a young age the character of Nelly is said to have grown up with Hindley and Catherine and later Heathcliff, therefore an insider’s view of events which contrasts with Lockwood’s narrative position. Nelly’s narrative brings the characters by showing aspects of them which might have not been revealed, for example Nelly describes Catherine Earnshaw as â€Å"mischievous and wayward† suggesting that if Nelly wasn’t present we would’ve missed out large and key aspects of the characters. Overall Brontà « uses Nelly to add depth to characters, shown especially with Heathcliff who tells Nelly some of his inner most feelings in chapter XV (Volume II) therefore presenting Nelly as an important character due to her function being vital for the readers to be able to connect with any of the characters.