IT Security As Required By Sarbanes-Oxley Term Paper

IT Security As Required By Sarbanes-Oxley - Term Paper Example However, it is a fact that Sarbox also provides parameters and mechanics for enhancing IT security. Thesis statement The benefits of incorporating the provisions of Sarbanes-Oxley Act of 2002 in IT security far outweigh the short-term gains of non-compliance, since the Act injects organizational transactions with security and confidentiality. II) Brief overview/history of the Sarbanes-Oxley Act The Sarbanes-Oxley Act of 2002 was enacted on July 30th, 2002. Because of the original intention and the mandate of the Act, financial accuracy must be certified by the management concerned. Because of the provisions of the Same Act, the penalties for financial fraud have been made more severe. Similarly, the Sarbanes-Oxley Act of 2002 strengthened the autonomy of external auditors who analyze and reexamine the accuracy of corporate statements of accounts and also bolstered the oversight function of the board of directors. Simon, Smalley, and Schultz (2009) divulge that the Sarbanes-Oxley Act of 2002 comes against the backdrop of serious corporate and accounting scandals such as the Enron, Adelphia, Tyco International, WorldCom and Peregrine Systems Scandals. These scandals had cost investors billions of dollars, following the collapse of the affected companies' share prices. These scandals, together with their serious effects weakened public confidence in America's security markets. The Act comprises 11 sections which range from criminal penalties to additional corporate board responsibilities. The Sarbanes-Oxley Act of 2002 demands that the Securities and Exchange Commission implements rulings on prerequisites to compliance with the law. III) How the Sarbanes-Oxley Effects & Constraints on Information Technology Security (Industry & Management) Section 404 Compliance One of the ways the Sarbanes-Oxley Act of 2002 effects and constraints IT security section 404 compliance is by emphasizing a comprehensive understanding of internal controls, as a set of an enterprise's i nternal procedures, providing reasonable assurances that the enterprise will meet its target in all the specified areas. This is the case since Section 404 Compliance extends emphasis on not just historical financial reporting, but on internal controls also. Together with the rules spelled out in the SEC, there is a requirement that public companies' management should assess and report periodically, on the effectiveness of internal controls on financial reporting. To this effect, it is given that the report that the management hands in must be accompanied by statements of evaluations by an external auditor to provide an attestation to the credibility and reliability of the conclusions that the management has made. According to SAI Global (2010), the portfolio that Information Technology Security Section provides also addresses matters beyond Sarbanes-Oxley, to tackle other auditing and legal dimensions of internal controls and the responsibilities that sundry and all actors dispense , when executing systems of internal controls. Even though the Sarbanes-Oxley Act of 2002 is leaner in scope than internal controls, the Portfolio agrees with the fact of the tremendous impact of the legislation and studies a number of its provisions which force moderations on diverse aspects of internal contr

Marketing Literature review Example | Topics and Well Written Essays - 1000 words - 1

Marketing - Literature review Example literature review will look at the effects of the product placement on the consumer behavior and how likely are the product placement to change consumers mode of buying a certain commodity. It is crucial for people to know how to use product placement positively (Johnson, 2009). Product placement is the use of diverse types of media to make people conscious of different products and services when they are entertained through watching. Its development dates back upto 1896, when it was used by Lumiere brothers in their short film â€Å"washing day in Switzerland† and they advertised soap. It was introduced by Henri Lavancy who was the film director and publicist for the soap company but, it became popular in the 1930’s when the sound movie was introduced. For example, in 1934 in the movie, â€Å"It happened One Night,† the star Clarke Gable featured bare chest and sale of men’s shirts reduced; therefore, use of the movie is a strong tool of product placement (Johnson, 2009). It gained popularity with the years, but in 1980’s, it became more successful when the movie â€Å"Extra Terrestrial† by Steven Spielberg advertised Reese Pieces and increased its sales by 65%. The 80’s was the turning point of product placement where there was a working partnership between the movies and the commercial sector. According to Mary-Lou, product placement is necessary because moviemakers need money for their movie production; therefore, they will turn to the commercial sector to provide the money and them to provide the services of product placement (Johnson, 2009). Product placement in Sweden developed in the 1990’s when the real first commercial commenced, this was due to strict government regulations on media operations. It has been embraced in the recent past, for example, where TV shows get sponsorship from the commercial sector in SVT. In Kanal 5, the home improvement show â€Å"Room Service† was sponsored Marlamastana which is the trading association of painters. To

Judgment and the Self Essay Example for Free

Judgment and the Self Essay What upsets people is not things themselves but their judgments about the things. For example, death is nothing dreadful (or else it would have appeared dreadful to Socrates), but instead the judgment about death that it is dreadful—that is what is dreadful. So when we are thwarted or upset or distressed, let us never blame someone [or something] else but rather ourselves, that is, our own judgments. † -Epictetus To say dread is an interior phenomenon is to tread toward tautology, dread wrenches your innards. Here however, there seems to be something to the echo of Epictetus. Of course the crux lies in the gap that opens this passage, the gap between things and our judgments of them or, perhaps more pointedly, in the locality of judgment. This distinction already clarifies some ground of Epictetus’ standing. He is not a materialist for judgments hold the higher weight. The term ‘judgment’ is a tricky point in the exegesis. If it stands for appearance in the sense of a person’s particular appropriation of sense-data or some basic form of interacting in the world, we are in a more limited position in controlling our ‘judgments’. If it stands for opinion we have some more flexibility. If we limit ourselves to the example of the passage Epictetus is shown to be speaking in the latter sense at the level of opinions and events which are already complex entities of consciousness. This would follow the philanthropic drive of Socratic philosophy which Epictetus evokes. His position is nearly stoic; while he does not occlude the passions (â€Å"When we are thwarted or upset or distressed†) he does rein them in under self control. For Epictetus this takes a very rational form, indeed he nearly equates the self with the judgments it produces saying, â€Å"Ourselves, that is, our own judgments. † His argument follows from his position. The events that will overtake you in life are simply as they are (we hear this in the other passage of his). One is cast into the world but the impact of events can be determined by the subject. It is ones own responsibility how one responds to life situations. It is important in the analysis of Epictetus’ argument to display it properly. Looking at it in syllogistic form we find a fault line. Firstly, we note that Epictetus does not give us an overt syllogism. What we have is simply a premise and a conclusion. There is an implied major premise that would have the syllogism read as such: a) All judgments are the responsibility of the subject. b) judgments upset people not things. c) when one is upset, they are to blame. It is this major premise that does not sit well today. The question is whether we are in control of our judgments. After Kierkegaard, can we really be confident in our ability to think away dread? I would use example as ‘dread’ is one translation of the Danish ‘angest’ on which Kierkegaard wrote his important, Concept of Anxiety. Now for Kierkegaard anxiety opens up the capacity for a response in a way that could please Epictetus but the crucial difference is that it is precisely in being moved, in being upset, the one is prompted to decide. Or, as Kierkegaard writes analogously in a later work, â€Å"The possibility of this sickness [despair] is man’s advantage over the beast. What amounts to ascent in the case of despair is not being in it†(Kierkegaard, 1989, p. 44-45). This Kierkegaardian understanding of pre-existing trouble rings truer. The trick here is not to lose this issue in esoteric matters. Unfortunately the example used by Epictetus doesn’t translate well into analogues. Firstly because death is a experience about which we can only form a prejudgment (providing that we understand death in terms of Epictetus’ world where death does not include a possibility of resuscitation). Secondly, because a fear of death seems to be universal. The maxim that â€Å"all of life is but a preparation for death† points to this universality. In order to sidestep some of these difficulties for the heart of the issue it is necessary to construct a new example. This will be given later on for the purpose of explicating my position. I am inclined to agree not only with the Kierkegaardian position of having a disposition toward unease but relatedly that the self is a construct. The self qua self awakens, and this sort of phenomenon can even be seen by the dull-mindedness of developmental psychology. The example is that of a child’s judgment. They slavishly follow their impulses toward sweets, for example. They will take them until they are trained to control themselves. Even in this elementary scenario we can see that the judgment precedes the self. As such the self cannot be in control of the self. This way of framing the discussion could set up my position as Einsteinian to Newtonian physics. Newtonian physics are not proven wrong, but shown to cover a certain domain. The field of Epictetus is that of an already developed self higher in capacity for self-discipline. This discipline is also the locus of value for this passage for it could be read to suggest that a certain sort of person (or a sufficiently developed person to be less exclusive) can begin engineering their own judgments. In this way one can prevent oneself from becoming upset. This is a eudemonic ideal that could be manifest in the Epictetus though the passage does not give us quite enough to warrant that judgment on its own. In the end it could be argued that Epictetus could agree with me if read a certain way (and with no further context in his work), though given his stoic background I am disinclined to this view. Moreover, whether or not he holds this view is of secondary importance. The degree to which he and I agree depends on whether in telling us to blame only ourselves he is prompting us to construct a better self or merely to delineate where the problem comes into play. Doubtless he would endorse self refinement but it his intent in this passage is the crucial matter. Beyond that there is only the hurdle that he believes judgment is quite self-possessed where I see the self as constructed in dialogue with many influences (culture, parenting, education, etc) which do much of one’s judging especially in earlier stages of development. It is the only hurdle but that is still a sizable leap. References Kierkegaard, Soren. (1989). The Sickness Unto Death. (Alastair Hannay Trans. ). New York: Penguin Books USA Inc.. (Original work published 1849).

Child Care Case Study Social Work Essay

Child Care Case Study Social Work Essay High profile investigations since 2000 highlight failures in child protection (Laming, 2003 and Laming, 2009), causing nationwide concern, media comment and public debate and putting social work under the microscope. Working Together to Safeguard Children: A Guide to Inter-agency Working to Safeguard and Promote the Welfare of Children (H M Government, 2010) sets out how organisations and individuals should work together to safeguard and promote the welfare of children in accordance with the Children Act, 1989 and the Children Act, 2004. The document sets out statutory guidance from primary legislation and responsibilities for professionals and agencies. The Children Act, 1989 is designed to help keep children safe and well and, if necessary, help a child to live with their family by providing services appropriate to the childs needs. It places a general duty of every local authority to safeguard and promote the welfare of children in their area who are in need. Section 17 defines a child in need as a child who is unlikely to achieve or maintain, or to have the opportunity of achieving or maintaining, a reasonable standard of health or development without the provision for him/her of services by a local authority or his/her health or development is likely to be significantly impaired, or further impaired without the provision for him/her of such services or he/she is disabled (H M Government, 1989, section 17) The local authority has a duty to ascertain whether Sean and Laura are in need of an initial assessment addressing whether there are concerns about impairment to the childrens health and development (HM Government, 2010). Learner and Rosen (2002) describe that the duty of the referral and assessment team is to ascertain the degree of need of the child and the degree of risk to the child. The social worker may initiate an initial assessment using the multi agency Framework for the Assessment of Children in Need and their Families (DoH, 1999b) which must be completed within a maximum 10 days from the referral. If there was evidence that the children were suffering or likely to suffer significant harm, the social worker would then investigate this and conduct a core assessment under Section 47 (HM Government, 2010). Broadhurst et al (2010) describe that the level of safeguarding response remains a challenge in social work as decisions are often made in difficult circumstances with limited information. Munro (1996) describe how decisions made by social workers during this initial contact which determine how cases are responded to. Social workers need good observation and analytical skills to understand the nature of the relationships, the signs of noncompliance, to work alongside families, and to come to safe and evidence based judgements about the best actions (Laming, 2009). Intervention is direct social work input that is based on understanding of the situation or problem presented and can involve providing services or trying to effect change in the social environment in order to improve outcomes (Kadushin 1993). It requires that social workers have clarity in why they are intervening and justification to do so (Doel and Shardlow, 1994). Intervention can be distressing for families so it is paramount that social workers employ a variety of skills, theories and knowledge when making decisions in the process. The common core of skills and knowledge for the children (DfES, 2005) sets out skills to be used when working with children, aiming to promote equality, respect diversity and challenge stereotypes, helping to improve the life chances of all children and to provide more effective and integrated services. The document acknowledges the rights of children. Sean and Laura are of dual heritage, their culture and context should be considered. Phillips (2002) suggests that a colour-blind approach, common practice in the 1980s, was actually the process of judging families according to a white and middle class view of normality. This led to an imbalance of power for many service users. The paper Protecting Children (DoH, 1988) challenged this view, recognising that cultural patterns within families will influence parenting styles and the ways children are reared. Practice was required to change as legislation laid definite responsibilities for local authorities to recognise religion, race, culture and language (DoH, 1988). The Framework for the Assessment of Children in Need and their Families (DoH, 1999b) provides guidelines for white staff who undertake assessments with black children, but all staff should be willing to reflect on their own practice. Race, culture, religion and language are central to childrens identity. Assessments should address identity holistically considering these elements (DoH, 1999a) Sean and Laura lost their mother 3 years ago. Rando (1988) states children who are bereaved at that age may experience reawakened feelings of childishness, may repress feelings, putting them at risk for grief reactions consistent with Eriksons stages of psychosocial development of inferiority versus industry (Erikson, 1970). Longress (2000) and Anderson et al (1999) describe that there would push for a child to become industrious and confident during this stage of development and admitting helpless feelings at this time may be difficult. Worden (2002) states when a death of a parent occurs in childhood , the child may not mourn effectively and this may create problems with depression and inabilities to maintain close relationships with others. The role of the position of the lost parent within the family system would give meaning to systemic loss. According to Bolwbys attachment theory, the loss of a parent means a loss of stability, security, nurturing, and affection (Despelder and Strickland, 2005, Davies, 2004). The childs understanding of the death of a parent can be a shock. Piaget stated that the child can make sense of this process by the formal operating stage of development (Longress, 2000, Berger, 2001). In working with the family, the social worker must understand that the loss of a parent will affect the roles and expectations of those left behind. Gaining better understandings of child an adult reactions to loss and examining it through cultural perspectives will be important. Trevithick (2005) discusses the importance of non verbal communication, acceptance, empathy, warmth, listening skills, the use of silence and observation in working with children along with asserting that the relationship that is built between practitioner and service user is central to achieving change. It is noted that parents who voluntarily engage with services make more progress while a more coercive approach can deteriorate into an adversarial relationship which blocks progress. Becoming more intrusive carries both gains and losses and so creates a complex decision (Munro, 2011). . Egans SOLER model (Egan, 2002) employs a counselling skills approach to communication and would be of benefit. Engaging in meaningful and reciprocal dialogue allows for collaborative meaning-making and joint-knowledge construction where the social worker is no longer the expert but rather a partner and an equal contributor (White, 2007). A social worker may utilise systems theory, considering how the family, community, economic and political factors affect the children (Hoffman and Salle, 1994). It allows the social worker to consider possibilities for change in the whole system, i.e. James having sleeping problems has an effect for the family. Systems theory acknowledges strengths i.e. the children have good family links, are involved in the community and a church group and they have had bereavement counselling. Systems theory acknowledges that a change of one part of the system can change another part. The limitations of systems theory is that it is descriptive, not explanatory, can disempower individuals as it does not allow for individual responsibility (Kemp et al, 1997). A strengths perspective, which focuses on a belief that however bad things seem, people can discover strengths within themselves, may also be used (Mullaly, 1993). The perspective is seen through a role of enhancing personal strengths and resources, helping service users solve both interpersonal and environmental problems, and helping clients mobilise for change (Saleebey, 2003). Consideration of oppression and discrimination of children would be appropriate. MacDonald and Winkley (2000) discuss the vulnerability of young people and state that each child has the right to expect that professionals intervening in their lives will do so on the basis of the best available knowledge (MacDonald and Winkley, 2000, page 1). The social worker would need to remain sensitive to power differences and the difficulties that some young people experience in relating to adults. In terms of the specific interventions chosen, initially these focused on building up trust, as well as attempting to identify risk factors. Social workers have an obligation to conduct themselves ethically, engaging in ethical decisionà ¢Ã¢â€š ¬Ã‚ making, including partnership with service users. The Code of Ethics for Social Work (BASW, 2011), provides a moral code and a regulator of behaviour and moves uneasily between the two. There are moral imperatives that could place social workers in conflict with their employers or government policies i.e. social workers need to challenge ways in which the policies or activities of government, organisations or society create or contribute to structural disadvantage (BASW, 2011, p. 3). In practice, social workers may meet pressures from managers to keep children within the family unit, sometimes resources may mean it is not possibly to challenge service provision, and service provision is met with barriers in eligibility (Dalrymple and Burke, 2006). If social workers are to practice anti-oppressively, they must first understand their roles as oppressors in order to create a space for deeper empathy and understanding. Bishop (2002) argues that ignorance to oppression simply compounds the issue. Section 53 of the Children Act, 2004 gives due consideration to the wishes and feelings of the child as far as is reasonable before determining what services to provide or action to take (H M Government, 2004) Article 3 of the United Nations Convention on the Rights of the Child (UNCRC, 1989) places children as a top priority for services, being child focused. James has been suffering from insomnia and suffering from grief from the loss of his wife. A referral for a mental health assessment may be appropriate for support such as counselling 1653 words References Anderson, R. E. Carter, I., Lowe, G.R., (1999). Human Behavior in the Social Environment; A Social Systems Approach. 5th ed. New York: Aldine De Gruyter Inc BASW The College of Social Work (2011) Accessed 10th February 2011 http://dl.dropbox.com/u/3522570/signup/codeofethics.pdf Berger (2001). The Developing Person Through the Life Span. New York,: Worth Publishers Bishop, A. (2002). Becoming an ally: Breaking the cycle of oppression in people (6thed.). Halifax: Fernwood Publishing. Broadhurst, K., White, S., Fish, S., Munro, E., Fletcher, K., Lincoln, H. (2010), Ten pitfalls and how to avoid them: what research tells us, NSPCC Dalrymple, J. and Burker, B. (2006) Antiopressive practice. Social care and the law. Open University Press. Davies, D. (2004). Child Development; A Practitioners Guide. 2nd Edition. New York: Guilford Press Despelder, L. A. Strickland, A. L. (2005) The Last Dance; Encountering Death and Dying. 7th Edition. New York: McGraw-Hill. DfES ( Department for Education and Skills) (2005) Common Core of skills and knowledge for the childrens workforce. London HMSO. Accessesed on 5th February 2011 http://www.cwdcouncil.org.uk/assets/0000/9297/CWDC_CommonCore7.pdf Doel, M. And Shardlow, M, (2005) Modern Social Work Practice Modern Social Work Practice: Teaching and Learning in Practice Settings, Ashgate Publishing Limited. DoH (Department of Health) (1988) Protecting Children: A guide for social workers undertaking a comprehensive assessment. London: TSO. DoH. (Department of Health) (1999) Working Together to Safeguard Children: A guide to interagency working to safeguard and promote the welfare of children. London: TSO. DoH (Department of Health). (1999b) Framework for the Assessment of Children in Need and their families. London: TSO Egan, G. (2002) The skilled helper: A systematic approach to effective helping, Pacific Grove, CA: Brookes/Cole. Erikson, E.H. (1970). Reflections on the dissent of contemporary youth., International Journal of Psychoanalysis, 51, 11-22. H M Government (1989) The Children Act London HMSO Accessed on 6th February 2011 at http://www.legislation.gov.uk/ukpga/1989/41/contents H M Government (2004) The Children Act London HMSO Accessed on 7th February 2011 at http://www.legislation.gov.uk/ukpga/2004/31/contents H M Government (2010)  Working together to safeguard children: a guide to inter-agency working to safeguard and promote the welfare of children, London. Department for Education and Skills Accessed on 6th February 2010 http://www.education.gov.uk/publications//eOrderingDownload/00305-2010DOM-EN.PDF Hoffman, K. S., Sallee, A. L. (1994). Social work practice: Bridges to change. Boston: Allyn Bacon Kadushin, A. (1993). Whats wrong, whats right, with social work supervision. The Clinical Supervisor, 10, ),19. Kemp, S. P., Whittaker, J. K., Tracy, E. M. (1997). Person-environment practice: The social ecology of interpersonal helping: New York: Aldine De Gruyter. Laming, (2003) The Victoria Climbie enquiry: a report on the inquiry by Lord Laming. HMSO. London http://www.dh.gov.uk/en/Publicationsandstatistics/Publications/PublicationsPolicyAndGuidance/DH_4008654 (accessed 20/10/10) Laming, Lord (2009) The protection of Children in England: A progress Report. Norwich: HMSO Learner, E. and Rosen, G. (2002) Duty first: Developing practice with children and families duty teams, London: NISW. Longress, J. E. (2000). Human Behavior in the Social Environment. 3rd Edition. New York: Peacock Inc. MacDonald, G and Winkley, A (2000) What Works in Child Protection? Summary, Barnardos, Essex Munro, E. (1996) Avoidable and unavoidable mistakes in child protection work, British Journal of Social Work, (1996), vol 26, pp 793-808. Munro, E. (2011) The Munro review of Child protection: Interim report: The childs jounry. DFES. Accessed on 6th February 2011 http://www.education.gov.uk/publications/standard/publicationDetail/Page1/DFE-00010-2011 Mullaly, R. (1993). Structural social work: Ideology, theory, and practice. Toronto, Canada: McClelland and Stewart Phillips, M. (2002) Issues of ethnicity and culture. In: Wilson, K., James, A. (eds) The Child Protection Handbook. Edinburgh/London: Ballià ¨re Tindall. Rando, T. A. (1988). Grieving; How to Go on Living When Someone You Love Dies. Canada: Lexington Books. Saleebey, D. (2003). Strengths-based practice. In R.A.English (Ed.in Chief) Encyclopedia of social work (19th ed. 2003 supplement, pp. 150-162). Washington, DC: NASW Press. Trevithick, P. (2005) Social Work Skills: A Practice Handbook, 2nd ed. Maidenhead: Open University Press. UNCRC (1989) The United Nations Convention on the Rights of the Child Accessed on 6th February 2011 at http://www.getreadyforchange.org.uk/images/uploads/UNCRC_CYP_version.pdf White, J. (2007). Working in the midst of ideological and cultural differences: Critically reflecting on youth suicide prevention in indigenous communities. Canadian Journal of Counselling, 41(4), 213-227. Worden, J. W. (2002). Grief Counseling and Grief Therapy. 3rd Edition. New York: Springer Publishing Company ADULT CARE CASE STUDY The NHS and Community Care Act 1990, imposes a duty on local authorities to carry out an assessment of need for community care services with people who appear to them to need such services and then decide whether those needs call for the provision of services (H M Government, 1990). This makes the task of assessment a key activity as it establishes a persons needs but also if a person meets the criteria or threshold for support (Crisp et al, 2003). Fair Access to Care Services provides councils with an eligibility framework for adult social care to identify whether or not the duty to provide services under the following legislation is triggered (DoH, 2003) Preparation for assessment involves reading all relevant information. A lack of knowledge of older peoples social history may lead to presenting behaviours being misinterpreted and emotional needs ignored (Feil 1992). Tact, sensitivity and empathy must be employed in communicating with Mr and Mrs Smyth as the situation may be very distressing for them. Employing Egans model of SOLER (Egan, 2002) would be useful. The National Framework Service for Older People (DoH, 2001) requires that we recognise and respect the individuality of older people, that we listen to them and encourage their choice about care options. Effective communication is essential to fulfil these requirements (Milne and OByrne, 2002).. Parker and Bradley (2007) state that feelings of powerlessness and humiliation can be provocative for vulnerable people. Social workers should attempt to empower people by communicating openly and by providing as much information as possible (Parker and Bradley, 2007) All people have a desire to be understood, to be accepted and for our lives to have meaning (Howe, 1995). Service users want to be listened to and respected as individuals and have choice and control of their support. Crawford and Walker (2008) state older people share traditional social work values, such as a concern for relationships, and appreciate social work skills, for example, in carrying out comprehensive assessments and regular reviews. Bauld et al (2000) state that people place importance on relationships with professionals and that these relationships impact on their wellbeing. Effective social work with older people draws on distinctive aspects of the social work role, sensitive communication, moving at the individuals pace, starting where the service user is, supporting through crisis, challenging poor practice, engaging with the individuals biography and promoting strengths and resilience (Crawford and Walker, 2008). The person centred approach explores fundamental skills for effective communication, building on listening skills, congruence, empathy and unconditional positive regard (Rogers, 1957). However, social work involves the use of authority and this opposes unconditional positive regard. It is not always possible for social workers, who have a responsibility to protect not only the service user but also other people, to be non-directive, empathetic, unconditionally accepting and congruent (Dalrymple and Burke, 2006) Mrs Smyth has cried when talking to the community nurse. It may be that Mrs Smyth is experiencing depression. The white paper, Our Health, Our Care, Our Say (DoH, 2006) acknowledges older people with depression and states that many other supports (i.e. transport, social contacts) must be considered alongside health and social care if practitioners are to make a reality of independence, well-being and choice all of which are often seen as potentially helping to addressing depression and its prevention. Mrs Smyth has new physical problems with which depression also tends to be associated (Copeland et al, 1999) Factors that contribute to depression include loss (e.g. of a relative or of mobility) and social circumstances, such as isolation (ONeill, 1999). The Mental Health Foundation (1999) suggests about 15% of older people experience depression. Literature also suggests that older people are less likely than younger people to take up mental health services (Ashton and Keady, 1999). There is a tendency for professionals and older people treat late life depression as an inevitable consequence of aging (ONeill, 1999). However, there is evidence of the effectiveness of a range of interventions, including environmental changes, psychotherapies and cognitive behavioural therapies, and anti depressant medication (Snowdon, 1998). Maintaining good social relationships is a key to quality of life for older people (Percival, 2010, Bowers, 2009). Yet isolation and loneliness are problems shared by many older people with support needs (Manthorpe and Moriarty, 2010, Cattan and Giuntoli, 2010). Those with mobility, cognitive or sensory impairments are at particular risk of being excluded from social life (Callaghan et al, 2009). Mr Smyth has experienced confusion and Mrs Smyths mobility has decreased. Thompson (2001) describes anti ageism as a dimension of social justice which increases active and independent lives for older people and that assessment should consider the impact of ageism on peoples lives, including low self esteem and feelings of being a nuisance. Dominelli (2004) states that portraying older people as dependent and in need of care is an ageist construction. Care must be taken to ensure that ageist assumptions are not influencing assessment. As with racism and sexism, if we are not actively swimming against the tide of cultural and institutional ageism we shall be carried along with it, such is the strength of ageist ideology (Thompson, 2001, page 12). Mr and Mrs Smyth are experiencing loss of health. Phillipson (2002) suggests that social work with older people is inseparable from managing loss. The life course involves transitions, including the developmental stages associated with the work of Erikson (1977). Thompson (2002) suggests that an understanding of each transition should be understood, seeing older people in the context of life history stressing the importance of individual life stories and include activities such as reminiscence and storytelling. This approach also takes account of peoples environment and the impact of wider social issues including gender, class and race (Crawford and Walker 2004). Danny is concerned about violence from his father to his mother. The risk of abuse of older people is not a new phenomenon but it has only recently been addressed (Penhale, 2003). Pritchards (2001) study of older abused women highlight the importance they attach to being able to talk to somebody about their experiences. It is important that social workers are trained not only to identify abuse but also to understand and be equipped to work with survivors to address longer term as well as short term practical needs. Danny states that there have been many years of violence. Research conducted to determine older womens understandings of elder abuse has emphasised the importance of looking at the quality of care giving relationships, rather than simply analysing action or behaviour when assessing risk and vulnerability (Morbey, 2002). Social work is complex in these potential risk situations, raising difficult questions about how to balance empowerment with protection. Preston-Shoot (2001) argues that the value of self determination is highly influential in social work practice but should not absolve practitioners from finding ways to protect vulnerable users. The literature on elder abuse emphasises the importance of social workers: using communication skills e.g. building trust and support assessing, especially the vulnerability of the service user and circumstances of the abuse, providing information about services and consideration of different options protection planning, monitoring and review understanding the law relating to welfare provision, incapacity, common law and criminal justice (Preston-Shoot, 2001). The Social Care Institute of Excellence stated that Improving dignity, respect and human rights should be a priority in all policy development for older people. But to implement these principles social care needs to identify good practice and produce guidance for everyone who works in the sector (SCIE, 2006). Danny and Mr Smyth are providing care to Mrs Smyth. Under the Carers Recognition Act, 1995, they may be entitled to an assessment of their ability to provide care (H M Government, 1995) . We also know that there is a significant group of older people providing care (typically for partners) who may themselves fit the definition of having high support needs (Blood, 2010). Service users and carers are not easily distinguished. The dog needs to be considered. Cusack (1988) states that older people can be deeply affected by the loss of a pet who can be important attachment figures in peoples lives, bringing their owners physical, psychological and social benefits. Garrity et al (1989) discuss how strong pet attachments are linked with decreased depression rates. Danny currently walks the dig every day but Mrs Smyth may be struggling with looking after it. Sensitivity will be needed in addressing this. Direct payments were extended to older people in 2000 and are empowering for service users as they have more control over their care provision. They live in a rural community. Viewed from a social model of disability, Mr and Mrs Smyth could have low support needs as they live in accessible housing with enabling technology, within a supportive community 1471

The Charge of the Light Brigade and Attack Essay -- Alfred Lord Tennys

The Charge of the Light Brigade and Attack ' The Charge of the light Brigade' by Alfred Lord Tennyson and 'Attack' by Siegfried Sassoon are two very dissimilar poems. Both of them are on the same topic of war but have many contrasts in how they treat the subject matter, war. The main difference between these two poems is the audience that they were written for. Tennyson, as poet laureate, was written for public reading, but Sassoon's work which showed more emotion and feeling, was therefore more of a private poem. The poems' tone and mood are very different. Tennyson's poem is a triumphant, victorious and celebratory poem. This is because the Victorians did not want to read about defeat, as it was not considered honourable, so Tennyson praises the men who died in the charge. He writes, "Boldly they rode and well," and, "While horse and hero fell." Tennyson also tells us that they were fearless and did everything without query. " Theirs not to make reply. Theirs not to reason why." In the last verse of the poem Tennyson asks all people to, "Honour the Light Brigade, Noble six hundred!" Even in defeat Tennyson portrays the men as heroes. In contrast Sassoon created a sinister and threatening mood. His poem contains a mysterious haunting quality revealing the shocking brutality of what war was really like. Instead of portraying the men who fought as brave and fighting without question, he says they were, "Masked with fear," when they had to go over the top to meet the "Bristling fire". It is clever the way he uses bristling to depict the gunfire because by this he makes out that the gunfire is heavy. He also says, "Lines of grey, muttering faces," which depicts a questioning attitude, which is a com... ...een lines. ' Attack has thirteen lines.) The two poems are written from two points of view, and have very different purposes. Tennyson is reflecting on an event that had happened ten years beforehand and an event that he himself was not involved him. He was writing to commemorate those that had died during the charge. By the way he has written the poem, he seems to think that war was very honourable, even in defeat Sassoon however had experienced war, and really knew what it was like to be in the front line, ( unlike Tennyson). The purpose of his poem was to tell people what war was really like. How it was frightening and sad. He clearly and blatantly had a negative view of war, as he says in his last line, "O Jesus, make it stop!" and thinks of war as dishonourable and futile, " And hope with furtive eyes and grappling fists, flounders in the mud."

Wine Industry Financial Analysis Essay -- GCSE Business Marketing Cour

Wine Industry Financial Analysis DESCRIPTION OF BUSINESS Canandaigua Brands, Inc. (formerly Canandaigua Wine Company, Inc.) is a producer and supplier of wine and an importer and producer of beer and distilled spirits in the United States. It maintains a portfolio of over 130 national and regional brands of beverage alcohol which are distributed by over 850 wholesalers throughout the United States and selected international markets. Its beverage alcohol brands are marketed in three general categories: wine, beer and distilled spirits. Brands include: Paul Masson, Manischewitz, Monte Alban, Almaden, Barton’s Gin and Corona Beer. MANAGEMENT PERFORMANCE Management performance is good. Canandaigua’s return on assets is better than the industry standard for 1998, and just under the industry standard in 1997. The company’s management has been able to improve the company’s ROA by almost doubling net income from the prior year. Management has in the past done a good job of utilizing its assets, and by the latest results is doing an even better job. Canandaigua’s gross margin(25.62) is less than the industry standard(43.80%). It appears that the company’s production costs are greater than others in the industry. Profit margin(6.78%) is greater than the industry standard(6.64%) in 1998. Canandaigua is very good at controlling selling & general administrative expenses. Higher sales in 1998 resulted primarily from additional beer sales, largely Corona Beer sales, additional table wine sales and additional spirits sales. The company has increased its return on common stockholder’s equity(12.84%), compared to the industry stan dard of 10.89%. Canandaigua does a fair job of controlling borrowing. Interest expense was reduced by ... ...ompany’s operating cycle is very lengthy. Although, assuming most payables are due net 30, Mondavi appears to pay their bills on an average of 3.8 days early. LONG-TERM LENDORS From a lendor’s perspective, Mondavi appears very strong in its ability to repay long-term debt and interest despite having a debt to asset ratio 35% below the industry average. Mondavi has a very low probability of bankruptcy with or without the market cap being considered. Accordingly, Mondavi would be a good candidate for a general line of credit from lendors. INVESTORS Mondavi’s stock appears to be over valued by approximately 100% compared to 1997 and 1998’s per share market value. According to the EPS ratio, such over valuation appears to be consistent from ’97 to ’98, according to the EPS ratio. Therefore, it seems that investors would be hesitant to purchase Mondavi’s stock.

Non-violent Methods are Better Way of Training Children

As we know, physical punishment has always been an effective way for training animals. Once they become wild, flinging the whip is what we do to make them being well-behaved. However, does it work for training children? Are their behaviors all get better and better after that? In my point of view, I strongly object parents who admire that physical punishment is the best way to teach and train their own children. Although the pain of body is easy to make people learn the lesson, on the other hand, it may also be easy to leave the scars on body and heart, cause family problems and losing the opportunities for children to judge the right and wrong by themselves own.First of all, even the pain of punishment will disappear, the scars on body and heart somehow will remain for the entire life. With no doubt, teaching children not to spill the milk on the floor by simply slapping on their bottoms would be a rapid way to warn them not to make the same mistake again. However, I think your chil dren would remember how bad you treat them more than the lesson they’ve learned and reflect this rage on their children in the future by teaching them in same way. In addition, some researches even have shown the causes of some criminal’s psychological problems can be traced back to their parents’ serious physical punishment or even abuse. The former dictator of Iraq Saddam Hussein would be a good example.Second, without violence in the house, I believe children will have a happier childhood and get along with their parents better when they grow up. If we observe the relationship between parents and children more carefully, it is not hard to find out the happiness existing in the house is not only connected to children’s behavior but also parents’. After all, simply punish them physically can’t make them easier to understand what exact the mistake they make because they only know it’s wrong but don’t know why it is wrong. Howev er, although it takes more time, if you explain to them why they do is wrong and what bad results they may cause instead of punish them, then it would be easier to make them understand this mistake can not be done again without making an awkward atmosphere in the family.Finally, to let the children know what is right and what is wrong, I think the best way for them is to experience and judge by themselves. Like I mentioned above, the most important principle is let them know why it’s wrong. Once they find out, then their brain will naturally tell them not to do it before they get hurt (no matter by themselves or parents). For instance, even you strongly warned your children don’t get too close to the fire, they still want to touch and feel it what it is. But once they suffer from the pain of burning, I assure you they don’t dare to do it again on purpose.To make a conclusion, I think physical punishment is not the best way to train children. Although it is fast and effective sometimes, you will never know what consequences it may bring in the future. After all, compared to the bad relationship and many problems it may cause, the long time it takes to teach a child in a liberal and gentle way seems very worthy.