The difference of being a social worker

The difference of being a social worker What is the difference between helping service users and being a professional Social Worker? Social work in UK has been a regulated profession since 2005 and the title Social worker is protected by its regulatory body (GSCC) that entitles only those professionally qualified to use this term to describe themselves. Social work professionals are held accountable to the law, their employers, service users and to the GSCC code of ethics. They are guided by principles which make up an ethical framework these can sometimes prevent a social worker to do what service users may see as helping. More than helping, social work is seen as enabling people to resolve their problems. Therefore, working with them to develop skills required to overcome the problem, rather than providing a quick fix. The skills of empowerment, advocacy and user involvement are needed in professional practice so the social worker would be able to exercise their duty in line with the professional code of practice and conduct. This would help to limit bad practices while also promoting moral and job satisfaction. Firstly, this essay will give a brief definition of what is social work; it will then go on to examine the key principles in social work practice. The role of a social worker, their responsibilities and the ethical framework will be described in some detail. It will then conclude with an examination on the significance in working in partnership. Lastly, I will look into the issues of diversity along with AOP and ADP. Finally, this essay will look on the significance of service user and carer experiences and perspectives along with a brief conclusion. Social work is defined by the International Federation of Social Workers (IFSW) as a profession that promotes social change, problem solving in human relationships and the empowerment and liberation of people to enhance well-being. Utilising theories of human behaviour and social systems, social work intervenes at the points where people interact with their environments. Principles of human rights and social justice are fundamental to social work (IFSW, 2000). This definition of Social work shows that the duties of social work practitioners are linked with principles of empowerment, human right and social justice. Social works main duty is to enable all people to develop their full potential, enrich their lives, and prevent dysfunction (IFSW, 2000). They will act as advocates on behalf of the people they serve and their duty is focused on problem solving also bringing about change. Social work is an interrelated system of values, theory and practice (IFSW, 2000). Social work is also a form of social control, this because it involves promoting and protecting the welfare of not only the individual but also the wider community this dual responsibility often causes conflicts and tensions, (Thompson, 2009, p.3). Social workers come to contact with individuals from many different backgrounds. Their aim is to help people overcome difficulties and live a successful life, while there are times where practitioners are there to support people in accepting a situation that cannot be changed (e.g. terminal illness, etc.). What differs social work from other professionals is the complexity and the variety of the roles in which they are involved. The need to involve service users wherever possible and working closely with other professionals is required by a number of legislations, this makes the practice in a way easier, as it rules out misunderstandings or the possibility of missing out on important information. Individuals and other professionals involved in the process of working in partnership have to be involved during each stage of intervention. Partnership working is seen as a highly skilled activity, it requires the ability to communicate and engage, assess and plan, to be sensitive and observant, and so on, (Thompson, 2009, p.118). Social work practitioners are expected to take regular training in order to expand their knowledge as the result of continuous developments in policies, theories etc. Social work is an evolving profession, constantly responding to new policy aspirations, expanding knowledge and rising public aspirations. (GSCC, 2008, p.10). Trevithick (2009) categirizes knowledge under three headings that overlap and are linked together: Theoretical borrowed theories, analyse theories (purpose of SW), practice theories/approaches Factual law/legislation, social policy, etc. Practice/practical/personal acquisitioned, used, created knowledge. Trevithick (2009, p.25-43). The advantage of this framework would be that it gives directions where there is a need to further expand your knowledge. Social work profession requires a breadth and in depth knowledge base, however, the knowledge base of the caring profession is not appreciated by the general public .. partly due to the assumptions about the caring professionals being common sense and requiring little or no specialist knowledge or skills, (Thompson, 2009, p.11) Social work professionals are guided by a set of values and a Code of Practice. Practice ethics are based on these values which aim to inform social workers intervention with service users. The code of practice set up by the general social care council (GSCC) offers an ethical framework to its practitioners, this aims to maintain a standard of conduct for both employers and employees. The social work code of conduct is designed to serve social workers when practicing their profession, it contains ethical principles which will underpin the approach taken in practice. The professional code of conduct serves many different functions such as; guidance, regulation, discipline, protection, information, proclamation, negotiation, (Values and ethics in practice, p.127). It is very helpful to social workers as it offers guidelines as to what is expected from them as professionals. Social workers have to be familiar with their value base and abide to them in day to day work. They have to put into practice the understanding of the values when practicing their profession. Ethical awareness is an essential part of the social work practices, a social workers ability to act ethically is vital when aiming to provide a high standard of services. The code of conduct, ideally, offers the prospect, tantalizing if theoretical, of resolving value and ethical issues in social work (Adams et al. 2009, p.37). The day to day practice and the uncertainty which social workers can sometimes face would carry ethical dilemmas which will challenge their practice, ethical dilemmas occur when the social worker has a choice between two different courses of action that can be both morally right but only one choice can be made, or when either course of action if chosen, would lead to the compromise of values or principles, (Purtilo, 1993), (Values and ethics in practice, p.117 ). Ethics and values can also intersect when values or moral principles are in conflict, which poses a challenge about what to do, then an ethical problem has occurred, (Purtilo, 1993),'(Values and ethics in practice, p.117 ). The traditional values developed by Biestek (1961), outlined the principles which formed the fundamentals of the social work practice. These principles were made up of seven points and act as an underlying framework to intervention with service users. Individualisation; Non-judgmental attitude; Acceptance; Purposeful expression of feelings; Controlled emotional involvement; User self-determination; Confidentiality. (Crawford and Walke, 2008, p.6) These principles are essential to social work practice as they comply with what social work stands for, human right and social justice. Individuality for example gives the right to the service users to be free from bias and prejudice, therefore the social worker should avoid labels and stereotyping. Non-judgmental attitude would assure the situations are examined without bias, requiring social workers to avoid personal feelings and prejudices. Acceptance implies the expression of genuine concern, acknowledging the service users point of view, mutual respect, etc. Social workers have to give the opportunity to service users to purposefully express their feelings. In this way they will feel empowered and respected. Controlled emotional involvement requires the social worker to express their feelings but however in a controlled way, they should not come across as cold or disinterested this should be guided by knowledge and purpose, at the same time avoiding to over identify with the ser vice user. Self determination is a principle that places importance in recognising the service users rights and needs to autonomy, right of decision making and the right of choice. Confidentiality is a right that service users are entitled to; this implies that consent must be taken from the service users before the information can be disclosed, unless there is a situation where other people may be at risk. In social work there is a wide variety of theories and methods that help social workers intervene, the theory or method chosen will influence the language used and will shape the relationship between the social worker and service user. Language is the wealth of communication, it can open or close doors but also it can influence actions. Language plays a big part of power relations that have to be unpacked and understood for empowerment to occur, (Dominelli, 2002) (Adams et al. 2009, p.175). Being a good communicator is essential to social work practice as communications skills are essential to building a relationship and also interviewing. Lishman (1994) identifies four types of communicating: symbolic, verbal, nonverbal and written, any type of communication is essential to all professional practices therefore social workers have to simultaneously ask good questions, listen actively, convey information, exercise scepticism and reflect on interaction, Adams et al (2009, p.176-178). Social work professionals are expected to work in partnership with people to find the solutions and achieve the outcomes they want, and to collaborate with other agencies and disciplines to ensure support is delivered in a coordinated way. (GSCC, 2008, p.6) One of the principles in building an effective relationship will be honesty (e.g. explaining the reason for intervention). Exercising mutual respect should be another fundamental principle in relationship building, keeping appointments or being on time is a very simple example but however very important. Respect should be exercised even in a case of different personal values as social workers are not there to judge but to help. Consistency is another principle that the service users appreciate, as it shows concern about their situation and understanding. Ethical behavior is essential, because as a social worker there is the duty to respect the code of conduct that social work abides to. Explaining issues that might arise during the intervention and making things clear before work is commenced can rule out later misunderstandings. All these principles will contribute to underpin the trust aspect of the relationship and make the intervention more effective. Social workers always try to involve service users as much as possible in every aspect of their intervention, however, this is not always possible. There are times where social workers are requested to reach decisions and make judgments so that they can protect vulnerable people or in order to implement control. Social workers have legal powers which they would exercise to protect vulnerable people who may be at risk, this however may sometimes conflict with what other people involved wish for. Anti-oppressive practice is a frame work that aims to incorporate the social work value base, it is a response to the continual lobbying by the oppressed individuals. Professionals providing anti-oppressive services redefine professionalism within an open power sharing framework and precise human rights-based value systems. Practicing equality involves practitioners in valuing difference in life-styles and identity instead of demanding uniformity (Adams et al. 2009, p.55). Power imbalance is an important issue that should be addressed when working in an anti-oppressive way. The power that the social worker holds can be used both ways, constructively aiming to empower the service user, but also social workers can abuse this power therefore reinforcing the power imbalance and oppression. However there is always the risk of being oppressive even though not intentionally, e.g. Through naivety or ignorance, reinforcing stereotypes, inappropriate language, using power inappropriately and by acting as an expert, Thompson (2009, p.158-159). Social workers are involved in many complex interactions, we have to recognize the potential for social work to do harm as well as good (Thompson, 2009, p.80). When looking at how inequalities and oppression manifest themselves, the PCS (Thompson, 1996) would be helpful. Service user and carer involvement and participation can be challenging and also rewarding. However it is very valuable to social work practice, service users and carers can get involved in their own package of services or in a strategic planning and service development. Users views of the quality of services and their participation in providing regular feedback on all aspects of social work are therefore an essential part of good practice,(Warren, 2009, p.15). Service users and carers perspectives on services provided, have been sought by many researches for and also evaluators. However, in the recent years there has been a distribution of power which has resulted in the participation of the service users but also giving them the power to drive the research project. In conclusion, social work is a challenging profession which continually challenges the boundaries of its practitioners, whether on a personal, cultural or professional level. Ethics, morals and values are all essential parts of the profession practice. Social workers have to practice in e reflective way, while recognizing diversities which they come across in a daily basis. A social work practice that takes no account of existing inequalities runs the risk of: failing to recognize important factors in someones live, causing tension, reinforcing the negative effects of discrimination (Thompson, 2009, p.26). Word Count: 2 217 Bibliography References Adams, R., Domilelli, L., Payne, M., (2009), Critical Practice In Social Work, 2rd edition, Palgrave Macmillan. Adams, R., Domilelli, L., Payne, M., (2009), Social Work: Themes, Issues and Critical Debates, 3rd edition, Palgrave Macmillan. BASW (1996) The Code of Ethics for Social Work, (www.basw.co.uk accessed: 09/04/2010) Crawford, K., Walke, J., (2008), Social Work with Older People, 2nd Edition, Learning Matters. Eby, M., Gallagher, A., Values and Ethics in Practice, Chapter 7, (Course material). http://www.ifsw.org/f38000138.html (accessed: 12/04/2010) Thompson, N., (2009), Understanding Social Work, 3rd Edition, Palgrave Macmillan. Trevithick, P., (2009), Social Work Skills a practice handbook, 2nd Edition, Open University Press. Warren, J., (2009), Service User and Carer Participation in Social Work, Learning Matters.

Persepolis by Marjane Satrapi Essay -- Memoir

Growing Up Satrapi It is hard to tell the story of a â€Å"typical† youth and it is hard to write a story that relates to experiences in everyone’s lives, but this is exactly what Marjane Satrapi accomplished in her memoir. Persepolis is the story of a child’s growth from preteen to adult. The specific challenges that Satrapi faces are unique to her situation, but we can ask whether they accurately portray the psychological development that children go through. Do her reactions to situations resemble the reactions that most children have to similar problems? While reading Satrapi’s story, it is necessary to understand that the circumstances she encounters and her reaction to these circumstances parallel how youths around the world react to similar situations. Throughout her memoir, Satrapi uses stepping-stones that all children use and reaches the same stages of development that psychologists believe most children reach. For these reasons, Persepolis is a believable coming of age story. Throughout a child’s life, many factors influence their socialization. In Persepolis, Satrapi demonstrates the three major microsystems1 that influence a child’s socialization; family, education, and community. As a ten year old child, Marjane lives in a typical nuclear family, her community is currently in the midst of a revolution, and her school is teaching her how to look and act like a proper woman. It is important to understand how these three microsystems are crucial in Marjane’s development as a young adolescent. In American society, schools are used to educate children on how to become independent members of society. Children are expected to abide by rules that are established in the classroom, and they are taught to mo... ...Company, 2004. Dopheide, Julie A. "Recognizing and treating depression in children and adolescents." Clinical Reviews 01 2006. Feb 2006 . Elias, Marilyn . "After suicide link, kids taking fewer antidepressants." USA Today 25 Oct 2005. Feb 2006 . Halgin, Richard, and Susan Whitbourne. Abnormal Psychology: Clinical Perspectives on Psychological Disorders. 4th ed. New York: McGraw-Hill, 2003. Rice, F. Philip, and Kim Gale. The Adolescent: Development, Relationships, and Culture. 11th ed. Boston: Pearson Education , Inc., 2006. Satrapi, Marjane. Persepolis: The story of a childhood. : Pantheon Books, 2003. Satrapi, Marjane. Persepolis Two: The story of a return. : Pantheon Books, 2004. Williams, Armstrong. "Teen Suicide." The New York Amsterdam News 11 Jan 2006. Feb 2006 .

Video Game Violence Make Teens and Children More Aggressive Essay

The term violence is a broad word that has many different views depending on what it is associated with. When it comes to teens and children, violence can be anything from pushing, shoving, and fighting too. Violence has and always will be an ongoing problem around the world. Everything that can be done to prevent it will benefit our society. Today’s video games and featured television shows have become much more graphic than they have ever been, showing brutal images that can be accessed by all ages. Video games have become one of children’s favorite leisure activities, and they spend long amounts of time playing them. It has been shown that children with high exposure to such violent games have a much higher score of serious violence (Freedman 2002). After playing these games for long and countless hours, children begin to view these behaviors as acceptable while out with their friends or in public. Violence is any action that may cause harm to another such as pushing, fighting, language, wrestling, and killing. Violent video games have a strong positive correlation with aggressive behaviors because of intense graphics, lack of effective parental control, and the amount of time playing these games. Aggressive Minds. Video games that are made these days are completely different from how they were made a decade ago. The games are much more detailed and realistic, and they give you the feeling that you are actually in the game. Elizabeth Carll, PhD in Psychology says â€Å"A comprehensive analysis of violence in interactive video game research suggests exposure increases aggressive behavior, aggressive thoughts, angry feeling, and physiological arousal and decreases helpful behavior†. Children that have played thes... ...ngs, E., Karas, T., Winsler, A., Way, E., Madigan, A., & Tyler, S. (2009). Young children's video/computer game use: relations with school performance and behavior. Issues in Mental Health Nursing, 30(10), 638-649. Retrieved from EBSCOhost. JAMA and Archives Journals (2007, July 4). Study Examines Video Game Play Among Adolescents. ScienceDaily. Retrieved February 18, 2011, from http://www.sciencedaily.com/releases/2007/07/070702161141.htm Straus, M. (1972). Measuring Intrafamily Conflict and Violence: The Conflict Tactics (CT) Scales. Retrieved from http://www.jstor.org/pss/351733. Violent Video Game Campaign (1998-2011). Are you worried about the increasingly violent and graphic content in video games? Retrieved February 18, 2011. Van Horn, R. (1999). Violence and Video Games. Phi Delta Kappan, 81(2), 173. Retrieved from EBSCOhost.

The Abortion Dispute Essay -- Pregnancy Ethics Essays

The Abortion Question The morality of induced abortion is one of the most controversial moral issues of our time. Abortion has grown to be one, if no the most, debated argument of modern times. In the following web-page, we will be discussing abortion in three of its major aspects: Public Opinion, Congress and Courts, and Interest groups. Abortion is the ending of a pregnancy before birth, resulting in the death of the embryo or fetus. Abortion is an issue in which most people have an opinion on. Whether it is pro-life or pro-choice, most opinions do reflect the individual and their personal opinions in life. As will be discussed further on, there is a great dividend in the population concerning their sides in this matter. Both the Legislative and Judiciary branches of government have played an important role in the history and present time on this issue. Policies and other actions have been taken throughout legislature to either prevent or encourage abortion. Interest Groups have also played an important role in influencing legislature with their votes. Today, there exist a great number of both pro-life and pro-choice activist groups who try to change policies reflecting their opinions. For more general information regarding abortion:On Abortion: A Lincolnian Position Public Opinion Abortion is an issue, both politically and socially, that has been debated and discussed throughout a number of decades. The disagreement have lead to a number of policies, and other causes of action. Abortion has become such an important dilemna, that some people find it as a major contributor in their political ideologies and preferences. Public opinion, therefore, is the root to many of these changes and ideas of thinking. Publ... ... Supreme Court usurp the legislative role of the government? Are the privacy rights created by Roe V. Wade in the Bill of Rights? One thing is certain. Although this ruling was made 25 years ago, the legacy of Roe V. Wade is stronger today than ever before. Supreme Court Decisions Concerning Reproductive Rights: NARAL Factsheets Bibliography Janda. Berry. Goldman. The Challenge of Democracy. Houghton Mifflin Company. Boston. New york. Fifth Ed. Mitchell, Alison. Both Sides Rally to Mark Abortion Ruling." The New York Times 23 January 1998: 19. Rodame, Hyman. Betty Sarvis. Joy Walker Bonar. The Abortion Question. Columbia University Press, New York 1987 Seelye, Katharine. " Advocates of Abortion Rights Report a Rise in Restrictions". The New York Times 15 Jan. 1998:16. Singer, Peter. Rethinking Life And Death. St. Martin's Griffin, New York.

Margaret Laurence’s The Stone Angel Essay

Margaret Laurence’s The Stone Angel is a novel, which depicts the last days of life of the protagonist – Hagar Currie-Shipley. Pride, loneliness and final journey to death are the main themes of the novel.   The character of Hagar is transformed through the novel and the readers can see different stages this old woman comes in her perception of other people, life and death. Multiple flashbacks give us idea about the life of the main character and people who surround her. Margaret Laurence goes further than mere description of events. Deep investigation of Hagar’s beliefs, thoughts and ideas present not only a valuable investigation of old lady’s inner world, but also make the readers to reflect on such important themes as love, friendship, pride, acceptance of death and coming in terms with one’s reality. Margaret Laurence wrote in one of her interviews that she was not sure if the last days of ninety-year old woman could be an interesting reading for the wide audience. But she dared and fulfilled her idea and the novel became popular among the readers. It was included into several study courses soon after it was published. The subject touched in the novel echoed in the hearts of the readers and they were ready to share an experience of dying woman and reflect on the themes of pride and loneliness. Pride is the best characteristic of the main character. All Hagar’s life is dedicated to one ultimate purpose – she wants to make a good appearance by any means. Any manifestations of emotions she regards as weakness, which should be avoided by any means. The name of the novel becomes a symbol for this pride, which makes the main purpose of Hagar’s life. From early age she feels superior to other children. An accident on the Manawak dump is very characteristics for better understanding of Hagar’s character. When Hagar’s friend Lottie killes small chicks in the Manawak dump Hagar becomes greatly impressed by this accident. This accident made such a great impression on Hagar that she was not able to forget about it during all her life. Many years later she retold this accident to Lottie after the death of their children. This accident had such an impression on Hagar not only because of her extra sensitiveness. For her killing birds became manifestation of strength. This strength was manifested by her shy friend. As Hagar herself describes her: â€Å"Lottie was light as an eggshell herself, and I felt surly toward her littleness and pale fine hair, for I was tall and sturdy and dark and would have liked to be the opposite† (Laurence,. 27). Comparing herself to Lottie Hagar suddenly came to realization that she was weaker than slim and shy girl she disdained. This accident became one of the turning points in the becoming of Hagar’s personality and shaped out all her further life. An accident in the Manawak dump made Hagar obsessed with pride and desire to keep a good appearance in front of people by any mean. Pride became sense of life and she was ready to sacrifice everything to this ideal. She did not make any exceptions, even for her dearest people. Being afraid to become weak, she even refuses to pretend being her mother when her dying brother asks her about this. She refuses to do so because she believes her mother was a weak person and Hagar is afraid even to pretend being weak. Pride does not let Hagar to accept the choice of her son to marry Lottie’s daughter. She sees their relations â€Å"as a joke of God – if people had told me forty years ago my son would fall for No-Name Lottie Drieser’s daughter, I’d have laughed in their faces† (Laurence, 204). She boldly takes God’s â€Å"challenges† and decides to destroy their relationships. For this purposes she even turns to Lottie’s help. Hagar is stubborn and self-assured enough to make the decisions for other people and their future. She does not take feelings of other people seriously and even happiness of her own son does not count in comparison to her own ambitions. She does not hesitate even for a minute when making a decision to destroy John’s and Arlene’s relationship. Hagar forgets her own youth when she did not listen to anybody and married the man she had fallen in love with. â€Å"I saw them with a covey of young, like Jess’s had been, clustered like fish spawn, children with running noses and drooping, handed-down pants four sizes too large. I couldn’t face the thought.† (Laurence, 211) She is absolutely sure in her right and power to decide the destinies of other people and such attitude finally results in a tragedy. Pride and aesthetic feeling become main reasons, which define all Hagar’s behavior. Obsession with the importance of appearance becomes a reason, which destructs Hagar’s life. This concern about appearance prevented her from enjoying physical love with the husband. Inner rules and restrictions did not let her to forget about morals and appearance even for a minute. Doing her best to keep a good appearance she does not even cry on the funerals of her beloved son. Death is another important theme of the novel. All Hagar’s life becomes a constant battle with death. Since early years she denies death and destructions and since these very early times they follow her step by step. Feeling an approach of death, Hagar tries to escape this reality and looks for the mean to deceive death. In the beginning she turns to memories and recollects the pictures from her past. Childhood memories, marriage and children, all these memories help Hagar to create her own reality where there is no place for death. She can not even tolerate thoughts about death. In her reflections she states: â€Å"Hard to imagine a world and I not in it. Will everything stop when I do? Stupid old baggage, who do you think you are? Hagar. There’s no one else like me in this world† (Laurence, 255). Such a position reflects selfish attitude and pride. Hagar can not believe that the world can exist without her.   When Hagar realizes that she can not escape from reality any more aggression and desire to change something replaces all other feelings. Hagar rejects help of other people and tries to fight death. She can hardly control her feelings and anger becomes a mean to express her protest against the existing order of the world. The realization become difficult because death is that phenomenon, which Hagar tried to escape by any means since early childhood. From the very moment when Lottie killed chicks Hagar did not want to confess even to herself that death was a natural part of the world. She rejects any kind of help and perceives Marvin’s attempt to put her in the nursing home as a humiliation. Only after long period of inner fight Hagar finally comes in terms with the reality. Acceptance of the world around her becomes new experience for Hagar. She finally comes to hard realizations that her will and proud can not control everything in the world and there are things she has to perceive as they are, not attempting to improve them. Ability to see different sides of the problem also becomes new experience for Hagar. As she states, â€Å"how you see a thing – it depends which side of the fence you’re on† (Laurence, p. 224) May be for the first time in her life Hagar realizes that there are other people around her and these people also have feelings, thoughts and emotions. Such simple conclusion becomes a very serious breakthrough for this strong and proud woman who used to control everything and everybody during all her life. Hagar finally starts counting with the will of other people. She does several mercy deeds, which are done not because of some aesthetic value or in the attempt to make a good appearance. Hagar helps ill girl who can not get up. Later she talks to her son and tells him she loves him more than John, who died in the car accident. These actions require enormous amount of Hagar’s inner force. Simple acts of mercy are so new to her that she can not perceive them as something normal, like most of the people do. This transformation becomes the greatest accomplishment for Hagar. She lies to Marvin in the name of love. This lie is very vividly apposed to her proud refusal to lie for the sake of her dying brother many years ago. All these changes become a vivid indicator of big transformation, which happens to Hagar during the last days of her life. She finally realizes that there are things, which are more important than pride and good appearance, which have determined all her previous life. Such things as compassion, friendship and love for the first time uncover their true meaning for Hagar. The author uses the death to show the change in the perspective of the main character and to let the reader follow the person who leaves this world. From the other side new realization does not change her proud and independent nature. Hagar is still afraid and feels lonely, but she does not fight her destiny and the whole world any more. She makes her final decision to leave the world being proud and independent, like she has spent her whole life. In the last scene Hagar, dying, rejects the help of the nurse to help her drink some water. She does it herself and this usual action which we do several times a day becomes an exploit for dying woman and proves her independence and power of her spirit. Margaret Laurence has chosen a difficult topic for her novel. She depicted the last days of the old woman left alone in her world, surrounded by the memories of the past and lonely in her voluntary isolation. The author describes different stages Hagar passed before her death and analyses her emotional conditions during these stages. But we meet death several times during the novel. We see in the memories of Hagar who lost almost all her dear people but didn’t think about the death like about something which could happen to her. The death is described without embellishments and exaggerations. But ordinary and routine descriptions help to get better understanding of the death and, finally, of life. Works Cited: 1. Margaret Laurence, The Stone Angel, New Canadian Library, Toronto, 1968.

Knowledge of the business Essay

Another research study, by Michael J. P. Whyte (2004), called Enterprise Architecture – the Key to Benefits Realization, stresses the importance of being aware of exactly what the business is about before change management can be implemented. Whyte (2004) discusses why business who have installed increasing amounts of computing hardware and software over the last three or four decades have not been able to realize the expected benefits (p. 2). In his study, Whyte outlines the following contributing factors that have lead to such non-realization of benefits: ? Manner in which IS projects proceed. Whyte criticizes most projects for merely being stuck in the discovery phase of the project. This involves simply defining the current situation, systems or processes. During the discovery phase of a project, certain architecture-like artefacts are produced, such as process diagrams, entity relationship diagrams, and infrastructure diagrams, all of which form the basis for the new project. According to Whyte, the fundamental problems with these artefacts are that they are created within the context of the project, and are thus seldom correct and almost never complete. They deal with the aggregates found in the current situation and do not identify the primitives upon which the new architecture must be based. As a result, these â€Å"artefacts† are not maintained and extended after the project is completed, precisely because they were based on the current situation prior to implementation of the project (Whyte, 2004, p. 3). ? The silver bullet mentality According to Whyte, this is another major obstacle in benefits realization. Whyte criticizes how vendors offer the latest and greatest hardware, the newest and most complete software suite, or the most up-to-date methodology to help companies in implementing their benefits realization programs. The problem with these offers, according to Whyte, is that they do not fit together. They cannot fit into any overall scheme which satisfies a particular organization’s needs since the organization’s needs are undefined in the first place (Whyte, 2004, p. 4). Whyte recommends what is called Enterprise Architecture to deal with the two factors identified above. Enterprise Architecture helps the organization to full define its current state and to precisely determine the things that need to be changed. All aspects of the propose change can be quickly assess and the results can be analysed and quantified. Enterprise Architecture involves both the integration of the business aspect and IS in change management. It provides a means to capture the knowledge which makes the business work, and makes this knowledge available for the ongoing benefit of the business. In other words, it provides a blueprint of the business, a complete picture of the business and all the components which make the business work. Such knowledge is quantified and captured as data so that it can produce information to be used by another person in a company, making change management thus not person or individual-centred. When a person who instigated the change management leaves, his or her replacement can easily pick up where he left off since knowledge of how the business works is readily available (Whyte, 2004, pp. 4-6). In obtaining this knowledge, Enterprise Architecture involves the use of the Zachman Framework. This framework involves the use of thirty models which are required to fully define an enterprise. Each model must be explicitly recognized and implemented. According to Whyte, â€Å"Each row of the Zachman Framework takes a unique perspective of the enterprise (planner, owner, designer, builder, subcontractor). Each column deals with a primitive interrogative (what, how, where, who, when, why). Each of the thirty intersections of these rows and columns identifies a unique model of the enterprise. Each model is unique – it is not an elaboration of a higher level model. Each higher level row provides requirements for the row beneath, but each perspective, hence, each model is unique† (Whyte, 2004, p. 6). â€Å"All models in a column are related by a fundamental meta-model (entity-relationship, function-argument, node-link, agent-work, time-cycle, ends-means). As the models are developed ‘as is’ for an enterprise, it is unavoidable that discontinuities will be discovered between the higher level models (planner’s and owner’s perspective) and the lower level models (builder’s and sub-contractor’s perspective). This is because current corporate systems have usually been built starting at the lowest levels with no regard to the higher level models. So naturally, the functioning enterprise is NOT a true representation of what the corporate management desires† (Whyte, 2004, p. 7). In other words, Whyte recommends Enterprise Architecture as the means to bind an organization’s business side and IS side into a fully functional whole entity. Knowledge of the entire enterprise, from top to bottom, is necessary in order to determine not only the current situation but the framework on which change management should be based on.

Rearch on Inventory

Topic7 Inventory 1 Identify the primary authoritative guidance for the accounting for inventories. What is the predecessor literature? FASB ASC 330 Inventory provides primary authoritative guidance for the accounting for inventory. The predecessor literature about it is Accounting Research Bulletins (ARB) No. 43 Chapter 4, paragraph 4 (Issued June, 1953) and Statement of Financial Accounting Standard (FAS) NO. 151 Inventory cost- an amendment of ARB No. 43, Chapter 4 (Issued November, 2004). 2 List the three types of goods that are classified as inventory. What characteristic will automatically exclude an item from being classified as inventory? Answer: Glossary (FASB ASC 330-10-20) 10-20: Inventory The term inventory embraces goods awaiting sale (the merchandise of a trading concern and the finished goods of a manufacturer), goods in the course of production (work in process), and goods to be consumed directly or indirectly in production (raw materials and supplies). This definition of inventories excludes long-term assets subject to depreciation accounting, or goods which, when put into use, will be so classified. The fact that a depreciable asset is retired from regular use and held for sale does not indicate that the item should be classified as part of the inventory. 3 Define â€Å"market† as used in the phrase â€Å"lower-of-cost-or-market† Answer: Glossary (FASB ASC 330-10-20) 10-20 Market: As used in the phrase lower of cost or market, the term market means current replacement cost (by purchase or by reproduction, as the case may be) provided that it meets both of the following conditions a. Market shall not exceed the net realizable value b. Market shall not be less than net realizable value reduced by an allowance for an approximately normal profit margin. 4 Explain when it is acceptable to state inventory above cost and which industries allow this practice. Answer: Stating Inventories Above Cost (FASB ASC 330-35) 35-16: It is generally recognized that income accrues only at the time of sale, and that gains may not be anticipated by reflecting assets at their current sales prices. However, exceptions for reflecting assets at selling prices are permissible for both of the following: a. Inventories of gold and silver,when there is an effective government-controlled market at a fixed monetary value b. Inventories representing agricultural, mineral, and other products, with all of the following criteria: 1. Units of which are interchangeable 2. Units of which have an immediate marketability at quoted prices 3. Units for which appropriate costs may be difficult to obtain. Where such inventories are stated at sales prices, they shall be reduced by expenditures to be incurred in disposal. 35-15: Only in exceptional cases may inventories properly be stated above cost. For example, precious metals having a fixed monetary value with no substantial cost of marketing may be stated at such monetary value; any other exceptions must be justifiable by inability to determine appropriate approximate costs, immediate marketability at quoted market price, and the characteristic of unit interchangeability. A brief summary about predecessor standards ARB NO. 43 Chapter4 (issued June, 1953), is predecessor standards that corresponds to the Codification. This chapter sets forth the general principles applicable to the pricing of inventories of mercantile and manufacturing enterprises. The standard gives a major objective of accounting for inventories and the primary basis of accounting, including how to allocate variable production overheads incurred in bringing an article to its existing condition and location. Cost for inventory purposes may be determined under several assumptions as to the flow of cost factors and enterprises should select one that most clearly reflects periodic income. This chapter also presents some of the valuation and estimation concepts that companies use to develop relevant inventory information. The basis of stating inventories must be consistently applied and should be isclosed in the financial statements. Statement of Financial Accounting Standard NO. 151 Inventory Costs amends the guidance in ARB No. 43, Chapter 4, â€Å"Inventory Pricing,† in order to clarify the accounting for abnormal amounts of idle facility expense, freight, handling costs, and wasted material (spoilage). In addition, this Statement requires that allocatio n of fixed production overheads to the costs of conversion be based on the normal capacity of the production facilities. This amendment is issued in November 2004 and effective for inventory costs incurred during fiscal years beginning after June15, 2005