Professional Practice With Children Families And Carers Social Work Essay

Professional Practice With Children Families And Carers Social Work Essay As a result of the 2011 riots seen in the United Kingdom, Louise Casey (2012) was commissioned by the coalition government to write a report entitled Listening to Troubled Families. This essay will critique the report and consider if government austerity measures could impact in social care provision and outcomes for service users. It will discuss the narrative of one family identified in the report whom require intervention and support in order to safeguard their children (Casey 2012). It will give an outline of the development and impact of legislation and policy guidance on social work practice for children, families and carers. Furthermore it will consider academic research and theories that inform social work practice when working with such families; for instance; ecological theories, assessment, life span models of development, professional power and attachment theory. This essay will also discuss the skills necessary for contemporary social work practitioners to engage effecti vely with children and families. It will argue that inter-professional, anti-oppressive, multi-professional and reflective practice is paramount to successful outcomes for families who require support from services. The term troubled families was first used by David Cameron (Cameron, 2011), and later defined by the Department for Communities and Local Government (DCLG) as households having serious problems and chaotic personal histories. Cameron (2012) intends to ensure those identified in the report as troubled 120,000 families, turn their lives around. These families are characterised as; having no adult in employment, children who do not attend school and family members partaking in anti-social behaviour and criminal activities. By reducing costs and improving outcomes, the results based funding scheme aims to change service delivery for families (Cameron, 2011). Welshman (2012), states that this policy agenda is the latest reconstruction of the underclass debate. Giddens (1973, cited in Haralambos and Holborn, 2002) claims that Britain has an underclass of people who are disadvantaged on the labour market because they lack qualifications and skills, and may face discrimination, prejudice and marginalisation in society. The New Labour Government (1997-2010) linked disorderly behaviour to problem families and focussed on individual deficiencies rather than an acknowledgment of structural constraints, for instance; the effects of poverty on family relationships and parenting (Hill and Wright, 2003; Gillies, 2005, in Parr, 2009). New Labour implemented Family Intervention Projects (FIP) that were framed from the Respect Action Plan in 2006. This was criticized by a parental and family support organisation Parentline Plus (2006), as threats of punishments to parents would impact negatively on families, and parents could be less willing to seek support before they reached crisis (BBC News, 2006). Initiatives like Signpost, provided intensive levels of support and understanding of multidimensional complexities, comprising of effective intervention for children and families within their communities (Dillane et al 2001, cited in Parr, 2009 ). Featherstone (2006) maintains this initiative was within the context of the social investment state, encouraging investment in human capital as opposed to direct economic provision provided by the state in the form of welfare payments. Postle, (2002 cited in Parr, 2009) argues that Signpost intervention was social work at its best allowing social workers time for effective co mmunication and partnership working rather than the policing of families. Levitas (2012) argued against research methodology used in the Casey Report (2012) and of the idea of multi-disadvantaged families being the source of societys ills. Levitas (2012) claims; that the figure of 120,000 was founded on data from a secondary analysis of a Children and Families Report (2004). Literature suggests the figure of 120,000 families is underestimated, the number of multi-disadvantaged families is significantly greater (Levitas, 2012; Hern, 2012). The initial 2004 study found no evidence to indicate that the families were trouble makers as proposed but did find that they were families in trouble. As a result of changes in taxation, welfare benefits, spending cuts and the continuing effects of the economic downturn (Levitas, 2012). Welshman (2012) advocates that history provides important lessons for policymakers and addressing both structural and behavioural causes of poverty is likely to be more effective than counting and defining such families. He believes there is little knowledge regarding reasons for behaviours and calls for research for combating problems that these families encounter. Casey (2012) has given an insight by using service users narratives and received positive responses from interviewees. However, her research does have further limitations; a small sample of sixteen families, all of whom were at crisis point when they accepted working with the FIP (Casey 2012). Soloman (2012) claims that vast number of vulnerable families are being left without any support. Casey (2012) made no reference to ethnicity and culture of the families, therefore giving no insight into diversity (Clifford and Burke, 2009). Bailey (2012) believes that the report breaches ethical standards for social research, the f amilies interviewed are participants in the FIP and therefore had a power of sanction over them, therefore it may have been difficult for the families to decline from the study. No written information on the risks of participation was provided; he also suggests that ethical approval was not applied for. Bailey, (2012) believes that there is a risk of identifying these families. Casey (2012) acknowledged that the information was not representative of 120,000 families but claims that it provides a sound basis for policy. Nevertheless, Bailey (2012) argues that there is no place for unethical research in public policy making. Comparative studies were not conducted on families with similar economic and social circumstances who are not described as troubled. Casey (2012) discussed intergenerational cycles of abuse, violence, alcohol and drug misuse as well as worklessness being reasons for troubled families placing the oneness on individuals (Levitas, 2012). Kelly (2012) welcomes the Governments commitment to aid families. He proposes that most parents on low incomes are good parents and believes that it is naive to conflate illness, inadequate housing and poverty with substance misuse and crime. Kelly (2012) also argues that many families involved with Family Action are socially isolated, invisible to support services who struggle on low incomes rather than displaying anti-social behaviours. The case studies gave the parents perspective, however, the voice and opinion of the child was unheard. Ofsted (2010) found practitioners concentrated too much on the needs of the parents and overlooked the implication s for the child. The United Nations Convention on the Rights of the Child Article 12 declares, the views of the child must be respected, Article 3 states that the childs best interests must be a primary concern (Unicef, 1992). This essay will now discuss social work practice in relation to one of the families identified in Louise Caseys Report (2012) Chris and Julie (appendix 1). In the past, adults like Chris and Julie who had learning disabilities may have been prevented from becoming parents, eugenic theories dominated, with the aim to ensure children with similar disabilities were not procreated (Cleaver and Nicholson 2007). However, in recent years attitudes are changing in favour of people with learning disabilities giving them the same rights as other citizens regarding sexuality and family life. An increased number of people with learning difficulties now have wider opportunities for independent living. According to Haavik and Menninger (1981 cited in Booth and Booth, 1993, p 203) deinstitutionalization enabled many people with learning disabilities to participate in their community. Duffy (2006, cited in Thompson et al 2008), states that self-determination is a core principle in attaining citizens hip in western society. The shift in opinions and principles is evident in government legislation and guidance thus impacting on social work practice, for instance; Valuing People: a new strategy for learning disability for the 21st century (2001), (DoH 2001) and Valuing People Now: The Delivery Plan (20102011) Making it happen for everyone gives guidance for all professionals supporting people with learning disabilities living in the community (DoH 2011). In relation to the case scenario, Article 8 of The Human Rights Act 1998 (.1) provides Chris and Julie with à ¢Ã¢â€š ¬Ã‚ ¦ a right to respect for private and family life, his home and correspondence; however, any interference with this right must be necessary and lawful with regard to public safety, national security, prevention of public disorders and crime, or for the protection of rights and freedoms of others. Both Julie and Chris have a protected characteristic of disability and therefore under the Equality Act (2010) should be protected from direct and indirect discrimination from service providers. However, childrens rights are paramount and override those of their parents or carers (DoH, 1998). Access to learning disability services in England was governed by Fair Access to Care Services (FACS) (DoH, 2003), until it was superseded by Putting People First (2007) and highlighted the need for a personalised Adult Social Care System (DoH, 2007). Emerson et al (2005) found one in fifteen adults with learning disabilities living in England were parents and this research emphasised that approximately half of children born to parents with learning disabilities are at risk from abuse and twenty five per cent no longer lived with their parents (McGaw,2000). Further research indicates that the majority of services are as yet inadequate in meeting the needs of families with learning disabilities (McGaw 2000). McInnis et al (2011) similarly found complexities in determining eligibility for service users. They indicated that decisions regarding eligibility are not only determined by assessment results but by local government resources. They advocate equality and argue that changes in assessment tools are necessary when working with families with learning difficulties. Chris and Julie reflect these findings as they only received intervention when they faced difficulties caring for their children. The parental skills model would be advantageous for practitioners as it is designed to assist the assessment process when working with Chris and Julie. The model focuses on life skills, familial history and access to support services. McGaw and Sturmey (1994) found that if difficulties arise for parents in any of the three areas it Service users maybe uncooperative and reluctant to engage with services, perhaps due to anxieties and fear of consequences. For example; their children being removed from their care and their own childhood experiences. Cultural awareness and age appropriate interventions are necessary to enable partnership working (Egan, 2007 cited in Martin, 2010). Horwath (2011) found that although some social workers faced barriers to the Child-focused Assessment Framework, due to heavy workloads, time restrictions, performance targets and limited training opportunities. Others found that additional bureaucracy gave them a security in their practice. Smale, et al. (1993 ) highlighted the following models of assessment; questioning, procedural, and exchange model. The latter may be beneficial when working in partnership with this family as the service users are viewed as experts and aids their potential for working together towards goals. When working with families communication can be complex; effective communication would include active listening skills, person centred planning and intervention, also avoiding the use of professional jargon (Anning et al, 2006). The worker should be aware of non-verbal communication and power imbalances in their working relationship (DoH, DfES, 2007). It may be advisable for this family to access advocacy services to promote equality, social inclusion and social justice (actionforadvocacy.org.uk, 2012). According to Yuill and Gibson (2011), advocacy promotes anti-oppressive practice. Horwath (2010) suggests positive relationships are built on trust. This echoes the person centred principles of Rogers (1961, cited in Thompson et al, 2008) enabling the practitioner to observe realistic emotional, somatic and behavioural responses from the child and family, that are essential for effective information gathering for assessments (DoH 2006). Martin (2010) argues in order to ensure an understanding of the service user narrative within a multi-professional context the practitioner should reflect and summarise and make accurate recordings. Information should be stored in accordance to the Data Protection Act, 1989 (legislation.gov.uk) and also be shared effectively between multi-agencies and safeguarding departments (Laming, 2003). Numerous children have died from abuse and neglect in the United Kingdom (Brandon et al, 2005). In 2000, Victoria Climbie was subjected to cruelty by her aunt and her partner which resulted in her loss of life. Laming (2003) describes Victorias death as a gross failure of the system and inexcusable and recommended reforms (1.18 p.3). In England, the government published the Framework for the Assessment of Children in Need and their Families (DoH et al 2000) and additional policy guidance came about in Every Child Matters: Change for Children (2003) that made all professionals accountable for safeguarding, child development, focusing on early intervention, joint sense of responsibility and information sharing with integrated front line services and an emphasis on children fulfilling their potential (dcsf.gov.uk 2012). The following year the Children Act (2004) Section 11 (DfES, 2005) gave clear guidance on multi-agency working and states that safeguarding children is everyones busines s. The Children Act 1989 (DoH,1989) and the Children Act 2004 (DoH,2004a) currently underpin child welfare practice in England. The former Act considers the concept of a child in need (section 17) and accentuates the importance family support services who both promote the childs welfare and help safeguard and assist parents in their role. In addition Working Together to Safeguard Children (2010) gives extensive guidance on collaborative working and defines roles and responsibilities of professionals (HM. Government 2010). This guidance is presently being revised and reduced to alleviate bureaucracy for professionals, however Mansuri (2012, cited in McGregor 2012) argues that the real safeguarding concerns are unmanageable caseloads, plummeting moral and cuts to support staff and criticises the government for failing to consult more practitioners regarding these changes. An example for effective working together that may benefit the family in the case scenario is Team around the Family (TAF) intervention. This encourages effective, early identification of additional need, it assesses strengths and is restorative in approach that provides the family opportunities for change and enhances multi-agency collaboration (cheshirewestandchester,2012). Family mentoring services may also be useful in this case (catch-22.2012). Childrens Services in England and Wales adhere to The Framework for the Assessment of Children in Need and their Families (DoH et al 2000). The Assessment Framework provides an ecological approach of the childs developmental needs, parenting capacity, family and environmental factors. This ecological approach was championed by Bronfenbrenner, (1979, cited Martin, 2010) found that by incorporating the microsystem, exosystem and macrosystem benefited both practitioners and service users by enabling wider societies influences of culture and economic circumstances to be considered in assessment (Wilson et al, 2011). This evidenced- based framework aims to ensure that the childs welfare is both promoted and protected (Cleaver et al, 2004). This framework provides a consistent method of collating and analysing information, thus giving practitioners a more coherent understanding of the childs developmental needs, the capacity of their parents and the influence of the extended family and other environmental factors that impact on the family (DoH al, 2000). However, Garrett (2003; Rose, 2002 in Crisp et al, 2007) believe that the underpinning evidence for the Framework for the Assessment of Children in Need and their Families (2000) is problematic. Howarth (2002 in Crisp et al, 2007) suggests that accompanying specific guidance for children from black and ethnic minorities are less widely circulated than the framework document. Katz (1997, cited in Crisp et al, 2007) accuses the framework as being mechanistic checklists used by inexperienced staff as data collection tools and loosing focus on identifying and meeting the needs of children (Horwath, 2002 cited in Crisp et al 2007). Likewise, Munro (2011) challenged all professionals to ensure that our child protection system is centred on the child or young person, as she believes the system has lost its focus on the childs needs and experiences and has been too focused on rules, time-frames in assessment and procedures. At present an initial assessment is carried out ten days from referral and a core assessment must be completed within thirty-five days of an Initial Assessment, and would be undertaken to initiate child protection enquires (DoH et al, 2000). Practitioners use twin tracking and pursue other possibilities for the family (scie-socialcareonline.org.uk). This may be ethically and emotionally difficult for practitioners; they should ensure supervision and adhere to their professional standards of proficiency and ethics (HCPC, 2012). Munro (2011) urges the government to value professional expertise and revise statutory guidance on service intervention and delivery and calls for more focus on understanding the underlying issues that influenced professional practice that resulted in Serious Case Reviews. Munro (2011) also calls for reforming social work training and placement provision for students. The government accepted Munros recommendations and changes to the system will be implemented in 2012 (DfE 2011). Damien (see appendix 1) meets the threshold criteria for intervention under section17 (10) of The Children Act (1989) as his health or development may be significantly impaired without support services. At present he does not appear to be at risk of significant harm, however a core assessment may be beneficial in determining the appropriate support services (HM Government, 2010), examples include Youth Offending Teams (YOT) who deliver crime prevention programmes (youth-offending-team, 2012), Special Educational Needs Coordinators (SENCO) and learning mentors provide support in educational settings (Good schools guide,2012). It is vital throughout the assessment process that practitioners are non-judgmental and use reflective practice and have an awareness of transference and counter-transference to disperse any negative responses and feelings (DoH, 2000; Wilson et al, 2008). The practitioner should draw on theories of human development through the lifespan as well as sociological, biological, psychological and psychosocial theories. For example; biological theory would consider genetic influences, physical development and instinctual behaviours whereas the sociological perspective would emphasise the importance of social factors (Horwath, 2010). It may be that the family are living in poverty and had have not been in receipt of full benefit entitlements or support services; it would be advisable to contact relevant welfare agencies and seek professional assistance for financial support to aid this family (family-action, 2012). The Children Act (1989) states that for the majority of children their family is the most appropriate place for them to live. However, the local authority has a duty of care and Madison (see appendix 1) needs to be accommodated under section 20 of the Children Act (1989), as she is a child in need (section 17) or a child at risk of significant harm (section 47). Chris and Julie have parental responsibility for their children until they are adopted (D of H, 1989; 2000; HM Government, 2010). When assessing families the practitioner should have an understanding of theories that inform practice. In relation to Eriksons (1982) theory of psychosocial stages of development, it could be suggested that Madison is in the fifth stage of development known as; Identity and Repudiation versus Identity diffusion. This stage usually will occur between ages 12-18. Throughout adolescence children are becoming more independent and developing a sense of self. Madison could experience confusion in this stage as she has spent time in kinship and residential care. Erikson (1982) believes with encouragement, reinforcement, and through personal exploration adolescents can leave this stage with a strong identity and direction in life. If Madison fails to pass through this stage successfully she will be insecure about herself and her future (Erikson, 1982 cited in Wilson et al 2008). Hamachek (1988) suggests this theory is ambiguous in identifying behaviours of an individuals psychological growt h throughout different stages of development. Chris and Julie have had one child adopted and have been unable to parent eight of their nine children. During assessment practitioners should have an understanding of attachment categories and relating behaviours; it could be that some of Chris and Julies children developed anxious-ambivalent attachments. Role reversal may have taken place, thus resulting in the children becoming angry about the unreliability of the carer and possibly the reason for them displaying anti-social behaviours Ainsworth (et al., 1978 cited in Becket and Taylor, 2010). Early attachment theory was criticized for denying women equality in the workplace by implying that the risk of mothers leaving their children would be detrimental to their childrens development (Beckett and Taylor, 2010). With regard to Julie and Chris, the local authority could undertake a pre-birth assessment and multi-professional case conference under (section 47) of the Children Act (1989) to evaluate parenting capacity, family and env ironment, and their ability to sustain parenting to meet the childs developing and changing needs (Department of Health 1989; Department of Health, 2010). Specialist assessment tools for parents with learning disabilities would assist the couple in their understanding and partnership planning (McGaw, 2000; cited in Wallbridge, 2012). Both Chris and Julie have completed a parenting course and this is positive as they had not done so previously (Casey 2012). Wallbridge (2012) claims successful support packages offer intensive, continuous training for parenting, for example group work and life skills in the home, both parents feeling valued are often positive catalysts of change. A recent government report (2012) however, identified the child protection system as being reactive rather than proactive with regard to young people accessing services. It warned that professionals gave the parents numerous changes to improve their parenting skills and children were left to live with neglectful parents (publications.parliament.uk, 2012) This essay has critiqued the report Listening to Troubled Families by Louise Casey (2012) and found limitations in the methodology. It considered the needs of a family identified and critiqued the role and skills of a social worker in safeguarding. It has argued the importance of effective multi-professional collaboration, knowledge of contemporary legislation, practice and theories with regard to implementing partnership working to support children, families and carers. It also identified external explanations ; poverty, isolation and late intervention can impact on these families. 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(1999) Motherhood, Intellectual Disability and Child Protection: Characteristics of a Court Sample. Journal of Intellectual and Developmental Disabil

How did Eratoshenes Measured the Circumference of the Earth? Essay

About a matter of two hundred decades ago, Greek astronomers valued the erudition that the shape of the Earth is correspondingly a sphere. And as the moon passes through the shadow of the earth, or that which is called a lunar eclipse, the Greeks have observed the circular shadow casted by the Earth. Since that time, it was already an established intellect that only spherical objects cast a circular shadow, thus, the conclusion that the Earth is likewise spherical in shape. The mere conclusion of the Earth’s shape, nevertheless, did not achieve contentment to the Greeks. A Greek astronomer by the name Eratoshenes discovered a possible way in measuring the Earth’s circumference. It started when he had heard some reports from one of Egypt’s city, Syene, which was located on the equator of the earth. The reports have informed Eratosthenes that the sun shows vertical wells down on Syene during the first day of summer. However, the astronomer did not observe any similar phenomenon anywhere by his home; therefore he arrived at the supposition that in his home, Alexandria, which lies 7 degrees north of the city of Syene, the sun never does reach zenith. Eratoshenes further presupposed that the sun is in line with the potential measurement of about 7 degrees south of his residency’s zenith during summer solstice or the first day of summer. Provided such conclusion, the distance from Alexandria and Syene was believed to be 7/360 or 1/150 that of the circumference of the Earth ( a complete circle has a 360 degree measure). Additionally, way back Eratoshenes’ time, â€Å"stade† was the known standard unit of measurement, which then is equal to 1/6 of a kilometer. Consequently, there are 5,000 stades from Syene to Alexandria and from such logic, the Earth’s circumference was calculated to be: 50 x 25,000 stades = 42,000 kilometers. Accordingly, the accepted modern value of the Earth’s circumference is 40,000 km, hence Eratosthenes was correct. References â€Å"The Earth and Moon, Size of the Earth cont. † Publication retrieved on 10 Sept 2007 from http://inkido. indiana. edu/a100/earthmoon7. html

Principles for Implementing Duty of Care

1. 1. Explain what it means to have duty of care in own work role A duty of care is a legal obligation imposed on an individual requiring that they adhere to a standard of reasonable care. It’s a requirement to exercise a reasonable degree of attention and caution to avoid negligence which could lead to harm to others. Duty of Care is the legal responsibility, to ensure the safety and well-being of others 1. 2. Explain how duty of care contributes to the safeguarding or protection of individuals. Policies and Procedures –are rules set out by your work place the procedures are there to be followed and to safeguard the individuals that we care for Conforming to Legislation-by following legislation such as Health and Social Care Act 2008 Risk Assessments-by following and review risk assessments reporting concerns and reporting potential hazards will minimize any risk Training-to ensure my training is up to date and that I am aware of any changes in legislation 2. 1. Describe Potential Conflicts or Dilemmas That May Arises between the Duty of Care an Individual’s Rights. As individuals we all have our own minds and most of us can do what we want when we want without asking permission, and as we get older our brains do not work as well as it used to . so if an individual was trying to leave the home on their own it would be my duty to try and stop them from leaving as they could put themselves in danger. The individual may not realise how dangerous it could be if she lost her way or even forgets where she lives, we would need to explain the risks if the individual did leave on their own and try and come to some sort of compromise to reduce the risk like the ndividual having an escort . 2. 2. Describe how to manage risks associated with conflicts or dilemmas between an individual`s rights and the duty of care. We would do a risk assessment on the individual and talk to them and hopefully come to compromise with them; we would also ensure all doors are alarmed to alert staff if any doors are opened . all the information will be put into the individuals care plan and all staff would be made aware 2. Explain where to get the additional support and advice about conflicts and dilemmas. Manager Senior carer District nurse Social services 3. 1. Describe how to respond to complaints If a service user or a member of family has a complaint to make I would listen to what they have to say and if I could deal with it myself I would do so if not I would report it to my manager and I would do this effectively and be professional. 3. 2 Explain the main points of agreed procedures for handing complaints. It is important that the home runs smoothly and that staff, clients and relatives work together to benefit the clients In event of complaints from either staff, clients or relatives every effort will be made to respond quickly and appropriately and procedures will be followed most complaints can be handled by care staff, but if we could not deal with it we would inform the senior carer on duty, and if they could not deal with it I would speak to my manager. Every client has the complaint procedure in there room which explains what to do.

Organic Foods Saving Yourself And The Environment

Organic Foods: Saving Yourself and the Environment Do you know everything that happens to the food you buy before you buy it? You probably do not because the food industry does not want you to know. If you did know, you would not want to eat your food. Have you ever wondered why you can buy tomatoes in the middle of winter, or why meat does not have any bones? Foods have been imported to your supermarket from all around the world. Produce is harvested when it is not completely ripe and then later ripened with chemicals such as ethylene gas. Meat and dairy corporations make you believe that th ¬Ã‚ ¬eir food comes from farms and ranches, when really; their food is being produced in factories. The only way to know the truth about your food is by getting it from reliable sources. Organic farmers tell you the truth about what is done to their food before it becomes an item on the shelf of a supermarket. Consuming organic foods greatly impacts everyday life and health because it contains more nutrients, creates a safer environme nt, and is able to reduce risks or even prevent diseases and health issues. Organic foods have become very popular because of the speculations of whether or not organic food products are more beneficial than nonorganic food products. In order to be considered â€Å"organic,† foods must meet certain requirements such as being grown in soil safe for the environment, having no genetic modifications, and staying away from harmful products like pesticides andShow MoreRelatedFood Matters : Film Review1162 Words   |  5 PagesFood Matters: Film Review Food Matters is a 2008 documentary about the kinds of foods that people are consuming. It discusses the western diet that we have grown accustomed to with the processed, sugary, and fatty laden foods that is causing our disease state to increase every day. This documentary also explores how food can be the healing medicine to our bodies. The popular quote by Hippocrates on the front says â€Å"let thy food by thy medicine and thy medicine be thy food†. Our bodies are extremelyRead MoreSwot Analysis Of Williams Emporium1212 Words   |  5 Pagesbest serve them. Williams Emporium consists of a regional chain of specialty food stores, focusing on organic products, fruits and vegetables, with an emphasis on healthy pre-made meals. The Williams Emporium will embody the contemporary healthy lifestyle. As a company begins to grow and develop, it’s important to know who you are as a company and what your goals are. Currently Williams Emporium is providing quality, organic products and pre-made meals at competitive prices to the health consciousRead MoreDescription Of A Shopping Holiday1357 Words   |  6 Pagesnutrition. This self-proclaimed â€Å"Unique Grocery Store† is certainly unlike any other vendor of goods you will find. Compared to your ordinary Ralph’s, Von’s or Costco, Trader Joe’s offers its customers, and its employees, a fully realized theme environment, not unlike what one might find at a store designed by the Walt Disney Company. As you enter the brightly-lit space guests are overwhelmed with a very welcoming, island atmosphere: flowers, Tiki carvings, hand-painted signage, and some stores evenRead MoreKroger Benefits Of Kroger Co1322 Words   |  6 PagesLooking back at the company history, Kroger was initially founded in 1882 by Barney Kroger, who used his life saving to open up the grocery store (â€Å"Our History†). The motto he began the business with was, â€Å"Be particular. Never sell anything you would not want yourself† (â€Å"Our History†). This slogan has lasted Kroger Co. well over 130 years and through a variety of ever developing business endeavors all aimed at satisfying the â€Å"ever-changing needs of shoppers† and consumers (â€Å"Our History†). KrogerRead MoreJamie Kennedy s Case Analysis1434 Words   |  6 Pagesthreat of new entrants, coupled with low switching costs for consumers demands restaurants provide highly differentiated services that aggressively build brand loyalty. Additionally, the barriers for entry are quite high with the limited supply of organic materials to be sourced per area. JKK has a competitive advantage being an early adopter, positioned in the Toronto Market for the past 33 years, a catalyst for developing strong relationships with the community and local suppliers. With a saturatedRead MoreThe Negative Effect of Pesticides on the Environment Essay974 Words   |  4 PagesThe Negative Effect of Pesticides on the Environment America the Beautiful! So why are we destroying it everyday with the use of pesticides? It has been proven that pesticides have affects on its surrounding, although made to improve earths resources, they typically take there negative effect on the environment in time. Pesticides affect more than the environment; they also affect the animals and humans living in the environment. There are alternative, to this major problem but, we as the caretakersRead MoreMarketing Mix of Sainsburys3698 Words   |  15 Pagesreport, its web site and the discussions among the experts and professors, along with physically going to Sainsburys supermarket and getting some printed materials. The mission of Sainsburys Supermarkets is to be the consumers first choice for food, delivering products of outstanding quality and great service at a competitive cost through working faster, simpler and together. A, The Marketing Mix Since early in 1996, the City was criticizing Sainsburys for allowing Tesco to get so far aheadRead MoreRecycling Just Makes Sense : The Three R s Of Sustainability1585 Words   |  7 PagesThe three R’s of sustainability are Reduce, Reuse, and Recycle. Ask yourself â€Å"Do I really need that?† to help reduce. Stop before throwing items in the trash, look it over and answer the question, â€Å"Can I or someone else make use of it in a different way to reuse the items?† I item can be reused by donating? Recycling means something is changed back to its unmade nature, and/or made into something new. You can ask yourself, â€Å"Can the materials be made into something new?† The world should workRead MoreShould Cattle Be Raised And Processed?2493 Words   |  10 Pagesto know the truth about how or where your beef is raised and processed? How much time, effort and care are put into raising the beef you as a consumer consume? Our have you ever thought about another source of meat, maybe and all-natural, purely organic form that you know the what, where, and how it was handled. Most of the meat in America as of lately comes from a farmer out west that has thousands of cattle in a feedlot. They start pumping these cattle full of feed and antibiotics to gain maximumRead MoreMacro-Environmental Analysis for Marketing1882 Words   |  8 PagesThe â€Å"Vital Foods† Yoghurt Company was established in 1995 by two farmers who wanted to create wholesome, natural, organic and nutritiously delicious yoghurt for the active and time poor. Founded on the dairy plains of Victoria, â€Å"Vital Foods† is fast becoming one the premier yoghurt manufacturers and have asked that their new product be marketed correctly. As each type of product has its own target market, we must ensure that this market is properly researched, analysed and have an appropriate

Sanctions Foreign Policy Tools - 2318 Words

Sanctions are foreign policy tools which are utilised by the member states and are recent development in the European Union. Where there are certain examples where organisation or a firm or people who breach sanctions either deliberately or accidently , This is called Breaching sanctions and can be done by any one and will also be facing charge for breaching such sanctions either with fine or both fine and imprisonment .Sanctions are also enforcement measures to maintain international peace and security. They involve economic orders and sanctions which guide not to use any armed force in international military action. There are also other sanctions which involve economic, trade, travel ban, arms, and financial sanctions. Governments often rely up on the companies and reports made by them of financial breaches that have occurred. In US the system of banks reporting about any potential infringement to (OFAC).Where as in the recent EU regulations, it is mentioned that all the transactions involving in purchasing on oil and petroleum products in Iraq must be reported. Business try to prevent breach of sanctions by either of one, Due diligence, licences, notifications and authorisations, Review old transactions which could result in breach and check records on time. There is no legal definition of sanctions in Public International Law. Where it can merely understood by the expression, that it gives directions to any political entity or any other in order to make them or restrainShow MoreRelatedTo What Extent Is The Success Conditions Of Economic Sanctions? Nature Of Durability As A Target Country?1029 Words   |  5 PagesWhat is the Success Conditions of Economic Sanctions? Nature of Durability as a Target Country Daichi Sudo 6985 Introduction Economic sanctions have become a common tool of international relations and an important yet controversial foreign policy tool. In fact, economic sanctions have been gathering attention recently, such as the United States and European Union (EU) against Russia s Crimea Annexation, and United Nation (UN) against North Korea and Iran based on the Nations Security Council ResolutionsRead MoreA Weekly Training Session 1 Embargo Sanctions1525 Words   |  7 PagesSession 1 – Sanctions In today’s training session we will be focusing on the sanctions regimes our international bank must consider when carrying out its global business including the implications of extra territoriality. We will also examine the consequences of failing to comply with sanctions. What are the sanctions regimes our international bank must consider? Firstly, we all need to be clear on what sanctions regimes are and how they are set out. Financial and Trade Sanctions are part of aRead MoreThe Impact Of Censorship On The Global Economy Essay1633 Words   |  7 Pageseconomy. â€Å"Since 2005, U.S. policymakers have increasingly turned to sophisticated types of economic sanctions as a foreign policy tool of first resort. From the development of banking sanctions limiting Iran’s ability to secure financing from Western capital markets to new sanctions targeting Russia’s financial system and the development of its oil resources, U.S. policymakers have touted these innovative tools as extremely powerful while also being tailored and precise.† (Feaver Lorber, 2015) So, whyRead More Efficacy of Iraqi Sanctions Essay1540 Words   |  7 PagesEfficacy of Iraqi Sanctions As United States foreign policy has matured in the wake of the Vietnam Conflict, a seemingly bloodless, less nationally controversial tool than war has emerged. The United States has begun to slap economic sanctions on rogue nations in lieu of or in addition to sending in the Armed Forces. This policy of sanctioning nations begs one to ponder the legitimacy thereof. A specific case to be examined is the Iraqi conflict. In response to Iraqà ­s hostile takeover of KuwaitRead MoreA Preliminary Retaliatory Action Of North Korea1455 Words   |  6 PagesJanuary 2, 2015 In a preliminary retaliatory action, President Obama signed an executive order that builds on existing sanctions against North Korea designed to ratchet pressure on the dictatorship. The order directs the Treasury Department to bar access by the North Korean government and officials of the Worker’s Party of Korea to the U.S. financial sector. Ten individuals and three North Korean government sponsored or controlled entities were affected by the strict new order, including key operativesRead MoreJapanese Imperialism During World War II1415 Words   |  6 Pagesonly taunted the world with their idea of self-sustainment and colonial expansion. The underlying principle to their failure was the theory of Imperial overstretch, as Hook explains, â€Å"a pattern in which great powers have consistently expanded their foreign commitments beyond their ability to remain economically solvent and militarily secure† (Hook 2014, 12). Throughout my analysis of the U.S.’s respons es to Japanese actions prior to the U.S.’s involvement in World War two, we see Japan try to expandRead MoreIran s Political Regime : Iran973 Words   |  4 Pagespower within the government and religion’s major role in government (O’Neil, Fields, Share, 522-523). While the Iranian government has tried to modernize its economy by pursuing an export oriented model its efforts has been stymied by trade sanctions from major foreign powers and the United Nations in response to various aggressive acts on the part of Iran that have only recently been lifted. As a result Iran has had little time to see the effects of modernization. The Iranian Government may appear toRead MoreNorth Korea Is A Rogue State Essay1544 Words   |  7 Pagesregional partners to stabilize the Korean Peninsula by stopping North Korea’s proliferation and testing of nuclear weapons. The current policies have proven ineffective and it is time something different is done before it is too late. The best way to denuclearize North Korea is by guaranteeing their external security; the U.S. gradually lifts economic sanctions, and enter into a regional security agreement with North Korea. The United States has several interests tied to ending North KoreanRead MoreEssay about The Cause of Hatred and Distrust in the Middle East1610 Words   |  7 Pagesend of the Iraq conflict, stems from the partitioning of Palestine, American aid to the Arabs enemies, Israel, Israels control of sites holy to Muslims as well as Israels work in developing the Ethnic Bomb, and the United Nations sanction on Iraqi people for more than a decade. The beginning of the current conflict can be traced back to when the partitioning process took place. According to CIA data: After World War II, the British withdrew from their mandate ofRead MoreDiplomacy As A Communication Process Of International Relations2440 Words   |  10 Pagesto as Diplomacy. Diplomacy according to various scholars is extremely important in the process of implementing a country’s foreign policy and its various objectives in the international community. Some scholars describe diplomacy as a communication process between international actors that seek through negotiation to resolve certain issues and also to push their foreign policy objectives. Research states that the act of conducting negotiations between two people or two nations at a large scope is

What Are We Really Eating - 1143 Words

Bradis McGriff ENVS10 Dr. Williams Rough Draft March 16, 2006 What Are We Really Eating? Everything that we eat has some form of an unnatural chemical in the product. As of late I have been considering only eating organic foods because not only is it healthier, but it is safer. In this term paper I am going to examine a few aspects of organic food. First I will examine what is organic food and what makes it organic? How does the prices of organic food compare to inorganic foods? And why we should eat organic foods rather than inorganic foods? I just want to be as healthy as I possibly can and I feel that organic food is the best food that we can eat. Organic Food is the agricultural produce that farmers make on the country s†¦show more content†¦And by buying organic food, you are registering your mistrust of GMO s and doing your bit to protest against them. If you eat dairy or meat products, going organic has never been more essential to safeguard you and your family s health. Intensively-reared dairy cows and farm animals are fed a dangerous cocktail of antibiotic s, hormones, anti-parasite drugs and many other medicines on a daily basis, whether they have an illness or not. These drugs are passed directly onto the consumers of their dairy produce or meat. which must be a contributing factor to meat-related diseases like coronaries and high blood pressure. About 99% of non-organic farm animals in the UK are now fed GM Soya. And there has never been a reported case of BSE in organic cattle in the UK. Common sense says that organic is safe food. Organic produce simply tastes so much better. Fruit and vegetables full of j uice and flavor, and so many different varieties to try. There are about 100 different kinds of organic potatoes in production in the UK, and that s just potatoes. What else is there to gain from eating organic foods? Organic farms support and nurture our beautiful and diverse wildlife. Over the last thirty years, intensive farming in the UK has led to the erosion of soil, a fall of up to 70% of wild birds in some areas, the destruction of ancient hedgerows, and the near extinction of some of the most beautifulShow MoreRelatedQuestions On Physical Health And Weight Management851 Words   |  4 PagesWHAT? This module is all about physical health. The reading begins with the three function of the food, which sets the tones of eating. The seven components of food gave a basic idea and knowledge of what food really are and what do they do to our body, or why do we need them. All of those were for chapter five and I would say those were the most of the stuff that we need to know to get into nutrition or a diet at this level for right now. As I was starting with the chapter six, the first point theRead MoreCommon Misconceptions : Common Myths1223 Words   |  5 PagesCommon Misconceptions Throughout the world, we hear so many stories that are told to be true and we believe them for hundreds to thousands of years. Sadly, most of the stories are fabricated or are common myths. For example, In the Book of Genesis the forbidden fruit that is mention is commonly assumed to be an apple. Another misconception is you need to wait an hour after eating before you can swim safely. As said in the beginning, The Book of Genesis says that the fruit that Eve was tempted toRead MoreWhat Should We Eat By Michael Pollan1333 Words   |  6 Pagesdebates on peoples eating habits in the United States. Rather its okay to eat whatever citizens want, or letting the government interfere by putting regulations. In the reading section of â€Å"What Should We Eat† from the They Say I Say book, Authors express their opinions and evidence upon what is right as well wrong in the way people eat and the way they do. Michael Pollan, writer of Escape From the Western Diet, Michael Pollan emphasizes on having to stop eating the way we do in order to escapeRead MoreConcept Essay - Eating Healthy1038 Words   |  5 PagesENG - 105 Concept Essay – Importance of Eating Healthy When thinking of the concept of â€Å"eating right† many people think it simply means consuming tasteless foods and useless fruits and vegetables. But eating healthy is much more than that. Eating healthy means more than consuming the recommended fruits and vegetables, but it also means having a balanced diet that is right for the body; for eating healthy is not one size fits all. By eating healthy, people are able to: supply their bodies withRead MoreDietary Analysis Project On Eating Habits870 Words   |  4 Pages Critique This dietary analysis project showed me how much I really do eat in a day and that everything that I do consume is not the best for my health. I think the things that may influence my eating habits are my family and friends. Both sides of my family loves to cook which usually means high calorie and high fat food. My parents always taught me to not waste food and to always eat everything I was given, even though I learned in the class later back that the habit of cleaning your plateRead MoreAnalysis Of Michael Pollan s Defense Of Food967 Words   |  4 Pagescontemporary nutrition. He not only breaks down the dangers of what we currently eat, but the entire reasoning behind why. 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Not only from a health and wellness perspective, but more along the lines of having a strong desireRead MoreSpeech Essay : What Papa Brought Home Major709 Words   |  3 PagesGuess what papa brought home Major. Baby chicks! Look at them all! Do you think they’re comfortable? Yeah. how are you? What colours are they? There are brown, black and white ones. Do you know how old they are? 3 days old! Do you see the water, see that one drinking, see how he puts his beak in the water and lifts his head, isn’t that fantastic! Thats how they drink. Were gonna shut the door so they do n;t get a draft, cause when the wind comes in they’ll get cold. Thats one thing thats reallyRead MoreHow Being Moral Include Animals1261 Words   |  6 Pagesare many perspectives for eating food: one states that everyone should be vegan- someone who does not eat any animal products like meat for certain reasons that might be righteous or even health and religious reasons in order for animals, especially cattle, to live life they deserve. 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Fundamentals of Corporate Finance for Topics- myassignmenthelp

Question: Discuss about theFundamentals of Corporate Finance for General Topics. Answer: Introduction This report discusses the impact that the AASB 17 has had on leasing firms in Australia. The report reviews and critically analyzes the article by Churyk, Reinstein and Lander(2015). The fundamental characteristics of financial information include a variety of qualitative aspects that a firm should meet to be considered to have fulfilled the requirements of AASB. The paper analyzes the impact of the AASB 17 standard on lease on Australian firms. This is because many lease obligations are not recorded on the balance sheet and the current accounting for leases does not adequately represent the economics of lease transactions. The characteristics of financial reporting that the changes on lease standards are based on include; relevance and faithful representation of information (Hancock, Bazley Robinson, 2015). The paper also discusses how the application of the new standards on leases is expected to affect lease reporting and business agreement between the lesser and the lessee. The pa per also evaluates whether the implementation of the standards complies with the financial reporting characteristics identified above. The two fundamental characteristics of financial statements as stated in the framework are; relevance and faithful representation. The characteristic of relevance states that the information that is generated by an accounting system used by an entity should impact on decision making by that particular entity (Deegan, 2013). All the information obtained by an accounting system should be useful to the entity for which the statements are prepared. It involves both content of the financial information and its timeliness. Faithful representation is a concept that indicates that financial information should be produced in an accurate manner and should represent a true and fair condition of the business. The information presented in the statements should be true and accurate as per the date indicated in the reports. These two characteristics of financial statement are the backbone of accounting standards and rules. The AASB 16 standards will begin implementation in the year 2019. The AASB 16 is a change brought to fill the gaps identified by the IASB on the current standards of recording leases by companies. The AASB 16 has already been identified as a change in standards which will have significant impact on the firms. The standards are expected to affect the asset and liabilities ratio and also to affect the terms of contracts between lessors and lessees (National Institute of Accountants Australia, 2015)`. Implementation of the new standards on leases will result to changes in the financial metrics that are used by various users of financial information. The standards propose that both the lessee and the lesser should apply an ROU model to account for leases as well as subleases (CCH Australia Limited, 2013). The lessor and the lessee should classify whether the lease is Type A or Type B. Type A leases are non-property leases such as those involving equipment and cars. The type B leases invo lves property lease such as land and buildings. In type B lease, the lease term is a very little compared to the economic value of the asset being leased. The liability of the lessee to pay rent fee for the leased asset will increase the liability of the lessee. The lessee should recognize the right of the residual asset for the time in which the lease term lasts. On the lessors balance sheet, they are required to apportion part of the leased and recognize any residual asset. The lessor is required to record the right to receive payments to the leased asset as income. The following is a table extracted from IFRS website showing the presentation and requirement on disclosure under AASB 16;property, plant and equipment is used as an example. Lease assets Amount($) Carrying amount of lease assets 25,430 -Aircraft 21,500 Real estate and other assets 3,971 Additions to lease assets 5,487 The following is a maturity analysis of lease liability based on gross cash flow that is not discounted: Lease liability Amount Less than 1 year 4,238 2 years 3,786 3 years 3,460 4 years 3,166 5 years 2,940 6 years 2,453 7 years 2,401 8 years 2,384 9 years 2,359 10 yrs 1,547 Between 10-15 years 1,965 Above 15 years 1,409 Total undiscounted lease liability 32,108 Income statement example Depreciation of lease 2,674 Aircraft 2,278 Real estate and others 396 Interest on rent (1,882) 4,556 Lease payment(Variable) 78 Sublease incomes 59 Gains on sale and transactions on leasebacks 100 Total lease cash spent (4,319) The new lease recording standards will result to increase in net debt and gearing for many companies. This is because, the new rules will result to an increase in reported debt. The Right of Use will be excluded from the financial report in this case and hence resulting to an increase in net debt. The earnings before interest and tax will also increase. This is the operating lease expense will not be included in the profit and loss account (PKF, 2016). The EBITDA will also be affected by the new AASB 16 standards. This is because, the standards eliminate lease rent as an operating expense, and it is recognized as depreciation by the lessee. This will increase EBITDA which may exaggerate the performance of a company. Share based payment scheme may be based on EBITDA and therefore the scheme need to be reviewed and revised. (Loftus, 2013) This is a complex process and it may force a company to incur extra expenses. The following is an example indicating the recording of subscription as a lease in both the income statement and the balance sheet and how it affects EBITDA. Example: Current lease model Income statement Revenue $15,000 expenses -$500 =EBITDA $14,500 Amortization $500 Net income 14,000 Balance sheet Asset Liability Lease fee -$2000 Example showing change in EBITDA using the AASB 16 standards Income statement Revenue $15,000 -Expenses -$500 =EBITDA $14,500 The above shows an increase in EBITDA when the AASB is complied with. The profits will be lower in the initial lease stages and due to high interest of the upfront payments. The change in the lease standards and regulations will have a very huge impact on the general operations of businesses. One of the repercussions is that it will alter the debt agreements between various parties. This is the change in the accounting system will result to changes in lease fees and the lease period can be altered since the new proposed system puts a lot of emphasis on the lease period and the type of lease that the parties are contracted. Under the proposed standards, the lease fee is expected to decrease as the lease period is about to expire. The share based payment metrics will have to be negotiated between parties again since the new accounting rules will affect the payment of lease fee to the lessor. In addition to this, dividend planning may have to change especially among public companies since the income statement and initial equity will be affected by the new accounting format for leases. The other impact that the AASB 16 will result to increase in expenses by companies and hence affect the profit margins of lessee. This is because, the new standards will increase the risk of leasing and the increase in risk will result to increase in leasing rates which will end up affecting many industries such as in transport and financial sector. Banking covenants will also be significantly affected by the AASB 16.This is because requirements such as complying to specific financial ratios such as debt/equity ratio will be affected (Klynveld, Marwick, KPMG, 2015). The costs which are currently recorded as operating expenses will be recorded as interest expense when AASB is complied with. The change in calculation of these ratios will force banks to renegotiate many of their contracts and conflicts may therefore occur between the parties. The standards set by AASB 16 require that companies recognize the right to use assets and lease liabilities. This is referred to as operating leases in the current system of accounting for leases. By recognizing the right to use and lease liability, the balance sheet may end grossing up and hence affecting the asset base and the debts of a firm. This may in turn lead to more companies in Australia requiring audit since the Corporations Act of 2001 firms must meet one of the following three thresholds in order to be audited; Assets in excess of $12.5m,more than 50 employees and revenue of $25 million and above (Carmichael, Whittington, Ray Graham, Lynford, 2012). Compliance with AASB 16 standards will result to adherence to the two basic characteristics of financial records which includes relevance and faithful representation of information. This is because, the AASB 16 is able to fill the gaps that exist in the current lease accounting standards. The AASB 16 requires firms to recognize the right of use and the liability of paying lease fee. Previously the costs of leasing were recognized as operating expenses under the rent expenses account. In the new system, the costs of renting will be recorded as interests expenses (Berk, Harford,Ford, Mollica Finch, 2013). This will ensure that companies leasing an asset recognize all the expenses that are incurred by the firms hence ensuring full compliance with faithful representation of information. The depreciation expenses of the leased asset also have to be recorded and ensure that as the asset is being used, its value does not remain constant and hence disclosing all the relevant accounting infor mation. AASB also requires firms should distinguish leases based on whether the lessee acquires and consumes a significant portion of the related assets during the lease period. In this case, land and buildings and other tangible assets are amortized using the straight line method. The AASB 16 requires that terms of the lease can only be changed if a significant change in factors affecting the economic incentive of the lessee occurs. This may prompt him/her to extend or terminate the contract. The lessee should separate changes in terms that have been agreed to currently and the terms under the previous agreement (Camfferman Zeff, 2015). This is necessary if there are changes in the rent paid to the lesser and hence increasing the liability of the lessee. The changes should be immediately recorded in the income statement. By recording these changes, the standard is in line with the financial records characteristic of relevance and faithful representation. Conclusions AASB 16 was developed to deal with the issues that arise with the current lease recording standards. These issues are related to revenue recognition for lease rent, disclosures, and matching expenses to revenues. These issues were found to cause transactions and reports that did not represent faithful reporting. The AASB 16 is expected to have a major impact on many firms operations. The new standards are also expected to affect ratios such as Debt/equity ratio, EBIT, EBITDA, and interest expense in comparison to the profit. The change in the calculation of these ratios will affect users of financial information such as creditors and investors. Compliance to the AASB 16 is likely to result o breaking of covenant related to banking and the renegotiation of these covenants is costly and may lead to extra expenses and sour relations between parties. Compliance with the AASB 16 will ensure that firms comply with the basic characteristics of financial statements which include relevance an d faithful representation. This in turn improves the quality and reliability of financial reports in general. References Berk, ., Al, J. E., Harford, J., Ford, G., Mollica, V., Finch, N. (2013). Fundamentals of Corporate Finance. Sydney: P.Ed Australia. Camfferman, K., Zeff, S. A. (2015). Aiming for global accounting standards: The International Accounting Standards Board, 2001-2011. Carmichael, D.R., Whittington, O. Ray., Graham, Lynford. (2012). Accountants' Handbook, Financial Accounting and General Topics. John Wiley Sons Inc. CCH Australia Limited,. (2013). Australian superannuation legislation. Deegan, C. M. (2013). Financial Accounting theory. North Ryde: McGraw-Hill Education. Hancock, P., Bazley, M. E., Robinson, P. (2015). Contemporary accounting: A strategic approach for users. Klynveld Peat Marwick Goerdeler., KPMG International Standards Group. (2015). Insights into IFRS: KPMG's practical guide to International Financial Reporting Standards. Loftus, J. (2013). Understanding Australian accounting standards. Milton, Qld: John Wiley and Sons. National Institute of Accountants (Australia). (2015). Corporate accounting and reporting: A practical approach. Frenchs Forest, N.S.W: Pearson Education Australia. PKF, I. (2016). Wiley IFRS 2016: Interpretation and Application of International Financial Reporting Standards.