Social Responsibility and Sustainable Business Practices Essay Example for Free

Social Responsibility and Sustainable Business Practices Essay Businesses, specifically larger corporations, play a major role in what occurs in society therefore, they are responsible to their stakeholders not only to pursue economic goals but the greater social good as well. Corporate social responsibility (CSR) means that a corporation should act in a way that enhances society and its inhabitants and be held accountable for any of its actions that affect people, their communities, and their environment. (Lawrence, 2010). Social responsibility is becoming the norm so much so that some businesses have incorporated it into their business model. There are three components of the bottom line of social responsibility in business: planet, people, and profitability (3P). This is also the formulation of the triple bottom line, or TBL. In this report we look at the Network Data Center (NDC) in Tucson, AZ which provided technical support to the Army installation. The business consists of 120 people supporting over 6,000. Each employee has a minimum of one computer, some have multiple for different classification levels, and two monitors. There are a few classrooms with multiple computers in them as well. The company provides network, server, helpdesk, customer management, information assurance, and various other information technology services to the base. We take a look at the TBL of social responsibility in the view of environmental, ethical leadership, organizational viability, and legal and regulatory considerations and make recommendations for implementation. Environmental Businesses are going beyond regulatory compliance and becoming green. This gives companies a competitive advantage as well as legitimacy and product differentiation, moral commitment to the economy, and cost savings. Environmental analysis is a method managers can use to gather outside information on current issues and trends and turn that information into  actions that minimize threats and take advantages of new opportunities. Many corporations use the Global Reporting Initiative (GRI) to farm out guidelines and use them in their own business. Some considerations to take into account are the materials used and the percentage of those materials that are recycled, direct and indirect energy consumption, water withdrawal, biodiversity, emissions, effluents, and waste, reclaimed products and services, compliance, environmental impacts of transportation of products, and the overall protection expenditures. For the NDC, we consider electronics recycling, energy conservation, and waste m anagement. Considerations. Electronics Recycling. When the company does its annual lifecycle of computers, laptops, monitors, servers, and the like, I recommend research and review of the possibility of upgrades in lieu of new machines. Then when replacing parts, the old unserviceable ones will be sent to a recycling facility. The company can go to http://www.epa.gov/epawaste/conserve/materials/ecycling/donate.htm to find a place to recycle electronics. Best Buy offers in-store, event, and online recycling program options. I recommend the company review and implement a computer/ electronics recycling program. By upgrading versus new purchase, the company will benefit from cost savings and may be able to upgrade to better machines than they would if buying full new systems. This cost savings can be reinvested elsewhere in the business. Energy Conservation. The company currently has a high energy consumption in their electronics. Little is done to conserve. Before budget crisis within the company, the rule was everyone had to leave their computers on all night and updates were run at night to maintain information assurance compliance. Since the budget downfall a few years ago, all updates must be done during the day. Employees still leave their machines on at night, restarting before they leave for the night, because the rule has never changed. Efficiency efforts could be in place here to save energy. Waste Management. Since we already discussed electronics recycling, this  consideration is for the waste management of municipal solid waste (MSW) – or everyday items. MSW is the everyday things we use and throw out in the office. This can include items such as packaging, grass clippings, old furniture, bottles, food scraps, and batteries. According to the EPAs annual report on MSW, Americans throw away about 4.3 pounds of waste per person, every day. Preventing waste should be considered as well as recycling and composting. Recommendations. Electronics Recycling. Electronic recycling is one consideration the company can do better with. Recycling in general lowers greenhouse gas emissions that are caused by manufacturing items for the first time. Recycling electronics conserves natural resources making cleaner air and water. The valuable resources computers and electronic components carry are metals, plastics, and glass. According to the Environmental Protection Agency (EPA), recycling a million laptops would give back enough energy for 3500 American homes’ electricity. A million cell phones would could yield 35,000 pounds of copper, 772 pounds of silver, 75 pounds of gold, and 33 pounds of palladium. Instead of throwing out the old computers and blackberry’s, the company could simply upgrade the hardware or software and then recycle the parts necessary. Energy Conservation. To conserve energy, it is my recommendation that the company have employees shut down computers at night in lieu of restarting. Although some equipment such as the servers and UPS will still need to run, 150+ computers shut down at night will save energy resulting in cost savings for the company. Not only will this save money in utility billing, but also extend the life of the machines. When purchasing new pieces, parts, and machines, I also recommend looking for energy star equipment that uses less energy when it is running. Waste Management. I recommend the company implement better plans on waste prevention such as utilizing the electronics we have to manage records instead of printing hard copies. Some of the older generation employees  like to have a backup paper copy of items and are not held accountable to the paper reduction policies in place. Preventing excess printing results in cost savings for the company in paper and ink. A recycling and composting plan should be set in place by the company. The waste company provides free recycle and compost containers. NDC simply needs to implement and plan and educate employees on when and how to recycle and composting when appropriate. Employees should be encouraged to use recyclable paper, glass, and metals for meals, dishes, and utensils instead of Styrofoam plates for example. Recycling and composting is free and will scale down the amount of actual waste is used by the company. This essential results in cost savings to the company as well. In addition to the benefits to the company, the efforts of less disposables diminishes the carbon dioxide equivalent into the air helping preserve the earth. Ethical Leadership All leaders in business have a responsibility to earn a profit but ethical leaders take it one step further by going above and beyond the regulatory guidance. Bad ethical leadership can cause competitive pressure such as with Enron who fired the bottom 20% of performers every year. This caused employees to focus heavily on numbers and became unethical. Poor ethics in the workplace can cause issues because of personal gain and selfish interest or if there are conflicts of interest. Ethical leaders behave ethically, value and live by ethical behavior, set the pave through expectations and examples, establish an environment of continuous improvement, provides opportunities for people to grow personally and professionally, and they care and act with compassion. Ethical workplaces encourage long time employees who continue to work there until retirement. Ethical leaders choose to lead. They are the people want to follow, they are not just obeyed by force. These leaders provide vision and inspiration that makes employees feel important and appreciated. Ethical leaders facilitate a positive culture in business motivating and shaping employees’ attitudes. Ethical leadership covers the â€Å"people† part of the 3P in the TBL. Some considerations we look at in this category are labor practices and decent work, human rights, society, and product responsibility. Consideration. Occupational Health and Safety. This metric falls under labor practices and decent work and covers rates of injury, occupational diseases, lost days, and work related fatalities. For NDC, the rates of injury are the most troublesome. Employees are often sick, office by office as they pass around a virus or bacteria. Ill employees are not asked to utilize their sick leave and stay home. Another thing to consider in this category is employees going home from injuries from lack of ergonomics. There is a climate from management that if a worker asks for an ergonomic accommodation it is because that employee is weak or making excuses. Employees live with wrist or back pain or the like until they are hospitalized or require surgery. Discrimination. Another consideration for the company is in human rights, or in particular discrimination. There are multifaceted ways discrimination can surface. Although the company does well in most cases, there are few areas where discrimination is not as blaringly evident but still needs to be addressed. For NDC, there is a discrimination of single parents. Single fathers are looked upon with sympathy and empathy. Accommodations are made with scheduling and compliance to regulations. Single fathers who are late because they had issues getting their kids to school are given the compassionate â€Å"it’s ok† response. Single mothers are hardly looked at through the same lens. They are viewed as the troublemakers who can’t get their act together. In one such incident a single father divorced because of his own infidelity with multiple women, most coworkers. The company immediately accommodated his schedule and put him on the coveted day shift so he could work around daycare. In his department, they are required to change schedules and work a different shift, every quarter. He has been on the same schedule for two years because management feels for his â€Å"situation†. Another young mother called in one day to let the company know her mother was sick and could not watch the kids. She would be two hours late because she had to wait for her backup daycare to open and take the kids there. When she arrived at work she was given a discipline note  explaining that daycare issues are not the organizations problem and she was put on probation of losing her job. When the female employee inquired about the inconsistencies between women and men, they eloquently reminded her she was on probation. These type of incidents continuously happen in NDC. The company should consider their actions, intentional or not. If daycare issues are personal and not a concern of the company, then they should not be a concern for anyone. Discrimination is unethical behavior that looks poorly on the company and ruins morale. Recommendations. Occupational Health and Safety. It is my recommendation that the company provide hand sanitizer lotion to each employee as well as some in common areas. This will help prevent the spread of germs in the offices. Although union issues limit the supervisor’s ability to make employees use their sick leave to stay home when they are sick, they can educate workers on the importance of not spreading their illness. Masks can be offered to shield sick employees from the healthy ones as well. The local hospital offers free ergonomic evaluations and recommendations for employees regardless if they work in the warehouse lifting heavy equipment, or sitting at a desk all day. I recommend management change their way of thinking on ergonomics and allow employees to receive the care they need. Implementing preventative actions now will save the company money later. Medical bills will remain lower if people are not having carpel tunnel syndrome surgery or surgery to correct a spinal disk out of place. The company will benefit from having the employees at work and not paying employees to be gone on medical leave. This holds true for caring for sick employees as well. Keeping the healthy employees free from contagions, will save the company time and money as well as get more work done. Discrimination. My recommendation for the company is to review the accommodations and special exceptions it gives to employees. Sensing sessions should be conducted with the employees or anonymous surveys to bring these type of issues to light. Any discrimination acts reported by employees should be immediately addressed and taken seriously. Unethical  behavior by management causes employees not to trust them. Unhappy employees can become disgruntled and even unethical themselves. Someone who is being treated inappropriately will not be as productive and retention can become an issue for the company. Ethical leaders foster communication and better working environments, leading to better business. Organizational Viability Long term survival and sustain profits over time. The longer the company is profitable, the better its viability. To be socially responsible, a company must remain viable. Opportunities, threats, stagnant times, times of growth, and initiating innovative ideas are all opportunities to lower costs and stay ahead of competitors. There are many ways to measure sustainability of a company. The company can use sustainability accounting, conduct shareholder value analysis, lifecycle assessment, balanced scorecard, activity based costing, lifecycle costing, full cost accounting, expected value analysis, and sensitivity analysis. The company must look at itself from a financial perspective, but also from a customer, internal business process, and learning and growth perspective as well. Considerations. Market Presence. Being present in the market is core to viability. The company makes purchases from contracts with small businesses throughout the country to level the economic balance. The company also provides services to any local government agency. NDC has a local internal extranet for customers for processes and procedures to request assistance as well as self-help. The hiring process for the company is an online one that is long, difficult, and confusing to someone new to the system. Prospective employees must first create an account and build a resume using the specific template provided. This lengthy process uses a lot of jargon and requires very specific information. Once the account is created, the prospect can search for jobs which can be time consuming if unfamiliar with the jargon. If a job is found, the user can click apply which attaches their resume created in the profile, and then asks multiple questions. These questions  are a combination of checkboxes and written responses. This assessment is typically from four to nine pages in length. After applying, a computer scans resumes for matches of key words, words that were not in the job announcement. Then, the resumes that pass are sent to a human resources department that review for actual qualifications. The remaining qualified resumes are then sent to the hiring branch. The branch has to score each resume based on a preapproved rubric about two pages in length. Once scored, the top people are called for an interview. Once interviews are conducted, the selection is made and sent back to human resources. Human resource department offers the applicant the job and works on the details. The process often takes months. Customer Service and Competitive Advantage. Understanding customers’ needs and wants and implementing service based on those desires through a strategic plan is key to maintaining a competitive advantage. Companies must be able to adapt quickly to customer demands. A company must be either low cost or a value added type business. In the case of NDC, the value added is one of providing differentiated products and services that contain only attributes associated with the base. The scope is specialized. The company must still maintain social responsibility in this area and can do so by providing excellent customer service. Without the customers, there would be no business. The company’s customers take many forms. There are civilians, Soldiers, contractors, and suppliers. All services provided by the company are followed up with the opportunity to conduct a survey. Metrics of the work done versus the surveys is also collected and reported to higher headquarters. Service req uests that come in are documented in a local system however, phone calls are not recorded. Recommendations. Market Presence. NDC can improve its market presence with upgrading its current internal website and creating social media venue presence to address the current issues at hand. The company can research competitor sites and come up with more ideas that appeal to the target market. The hiring process needs some work. A thorough analysis of the process should be conducted  reviewing the most time consuming portions. For example if the scoring of the resumes at the branch is the issue, maybe a team is created that does only that so the process will go faster. Too often when an applicant is offered the job, it has been so long they have been offered a job elsewhere and decline the invitation. Losing the best qualified employees hurts the company and the bottom line. Remaining in the market competitively involves having the best employees available to provide the best service available. Customer Service and Competitive Advantage. Although the surveys are sent to higher management, the metrics are not utilized locally. The only time the feedback is mentioned at all, is if there is a majorly negative survey that comes in and is sent back down to the director. It is recommended that the company have local supervisors review the metrics for their own personnel and address the overall performance of its own employees at the lowest level. This will help improve the customer experience and keep them coming back. Positive customer service should be rewarded and negative ones, addressed. Clear indications of the level of service that is expected should be communicated. Valid and verifiable expectations should be measured and identified. Customer expectations should be priority, customer service strategy should be analytical and communicated to all units on base internal and external. This will give customers an opportunity to recognize when service is not met as promised. The company should also consider recording its phone calls and conducting quality assurance on the calls to catch issues missed by customers skipping the survey. Legal and Regulatory Considerations Social Responsibility within the confines of legal and regulatory considerations and recommendations are similarly important. To remain social responsible, companies must adhere to laws. In addition to conducting business within the confines of the law, companies should proactively anticipate new regulations and act proactively. Since the NDC is a government entity, it must operate within the boundaries of local and federal laws. Considerations. FAR. The Federal Acquisition Regulation (FAR), found at http://www.acquisition.gov/far/current/pdf/FAR.pdf, is the governing regulation used by all federal executive agencies in the acquisition of supplies and services. â€Å"It became effective on April 1, 1984, and is issued within applicable laws under the joint authorities of the Administrator of General Services, the Secretary of Defense, and the Administrator for the National Aeronautics and Space Administration, under the broad policy guidelines of the Administrator, Office of Federal Procurement Policy, Office of Management and Budget.† The NDC uses the FAR for all acquisitions. Specifically in part 39 of the regulation, Information Technology acquisitions are covered. The FAR governs that appropriated funds are not to be used to acquire information technology that is not deemed necessary to the function and operation of the agency. Too often in the government and in NDC specifically, the latest and greatest are highly sought after items. The contracting agency sometimes scrutinizes the justification of products too harshly and in other times, not enough. The regulation states that contracting officers must be cognoscente of the rapidly ever changing information technology world. In NDC, users requesting items for purchase must submit the required documents to include justification into a SharePoint portal which is then processed by the acquisitions team. The team reviews and sends completed packets to the contracting office. The contracting office then makes a determination on the item(s). Exchange of Material and Disposition. Disposition of property in the government is governed by US Code Title 10, chapter 153, Exchange of material and disposal of obsolete, surplus, or unclaimed property. Basically the company is not allowed to see equipment but rather uses it until it does not meet the mission and then the process is to turn in the equipment and recycle most materials. Sometimes older machines, servers, or other information technology pieces of equipment are still in good working order, just not robust enough to accomplish the Army mission or provide proper security. The US Code Title 38 covers veteran’s benefits and part VI chapter 83 covers the acceptance of gifts and bequests. NDC does not donate any items to organizations outside of itself. The company is being social responsible in disposition of equipment the right way however, it could improve by making more donations. Business Processes. Federal laws, regulations, and mandatory IT standards for securing private sector information technology systems and data in critical infrastructure sectors is managed by the United States Government Accountability Office (GAO). Information Technology is considered a critical infrastructure sector coming more popular after enactments of the Paperwork Reduction Act of 1995 and the Clinger-Cohen Act of 1996. â€Å"GAO has identified a set of essential and complementary management disciplines that provide a sound foundation for information technology (IT) management. These include: IT strategic planning, Enterprise architecture, IT investment management and Information Security.† (GAO, 2014). Part of the IT disciplines identified in the law is that best practice is to require that processes are documented to account for all operations and be integrated with strategic and operational planning processes. In NDC, the company realizes its social responsibility to create processes. The company has created a web page to host the processes for all things IT. This relates to helpdesk issues, do it yourself ideas, budget and acquisitions information, enterprise license agreements, service level agreements, and a number of other processes. This repository can be accessed by anyone with a government common access card (CAC). The issue with the site is that is it disorganized and mostly unknown to the general public on base. Recommendations. FAR. Information Technology acquisitions are justified by the users and the contracting office makes a determination if the justification is valid. The company must be social responsible in spending the governments money because it is the tax payers who fund the government. A contractor who is not an Information Technologist, would not be able to make a fair determination if a piece of equipment is needed for the operation of the business or not. It is recommended that the contracting office have an Information Technologist liaison who can help determine if the purchases are valid, or if they are  just the users â€Å"I saw it so I want it† desires. This would assist the government in getting the items that are needed to perform the job better, and would cut costs on the items that are not necessary to the government. Exchange of Material and Disposition. One year NDC life cycled all 357 computers for new and improved ones that were capable of handling more security issues. Since it was such a large quantity, the business offered to donate some of the machines to other small businesses in need. One of the smaller reserve units nearby had really old computers with I think Windows 3.1. So NDC donated about 11 computers and the Soldiers were able to work more efficiently during drill weekends. This situation was out of the ordinary. Usually the computers are sent in to a central facility and then cycled out from there. Although this is a social responsible action, I recommend the company look into donating more items in the future. The US Code 38 8301 specifically says that â€Å"The Secretary may accept devises, bequests, and gifts, made in any manner, with respect to which the testator or donor shall have indicated the intention that such property shall be for the benefit of groups of persons formerly in the active military, naval, or air service who by virtue of such service alone, or disability suffered therein or therefrom, are or shall be patients or members of any one or more hospitals or homes operated by the United States Government, or has indicated the intention that such property shall be for the benefit of any such hospital or home, or shall be paid or delivered to any official, as such, or any agency in administrative control thereof. The Secretary may also accept, for use in carrying out all laws administered by the Secretary, gifts, devises, and bequests which will enhance the Secretary’s ability to provide services or benefits.† (US Code 38 Veterans Benefits) This means the company can donate their used and useful equipment to assist the Veterans Association (VA) to enhance the ability to provide services or benefits. There would not be lengthy tax paperwork but only a small hand receipt trail of the transfer. This would benefit both agencies as well as the Veterans and Soldiers effected by the quality of care. Business Processes. It is recommended that NDC take the time and consideration to re-do their web pages. A team should be created to specifically handle the project and all shareholders should be involved. This means the company should discuss with the customers as well as the NDC employees on a strategy to build a better more informative site. Once built, the site should be advertised in the base paper, on the installation homepage. These processes should be better organized and updated regularly so NDC remains social responsible to its customers. Social responsibility is essential to the bottom line. By taking the recommended steps above, NDC can work towards becoming a more social responsible company with constant upward mobility. References Lawrence, Anne (2010). Business and Society: Stakeholders, Ethics, Public Policy. 13th Edition. McGraw-Hill Learning Solutions, 2010. VitalBook file. Bookshelf. Federal Acquisitions Regulation (2005). General Services Administration, Department of Defense. Retrieved from http://www.acquisition.gov/far/current/pdf/FAR.pdf 21 June 2014. U.S. Code: Title 38 Veterans’ Benefits. 38 U.S. Code Part VI Acquisition and Disposition of Property. Chapter 85—disposition of deceased veterans personal property ( §Ã‚ § 8501–8528). http://www.law.cornell.edu/uscode/text Government Accountability Office (GAO) (2014). Best Practices and Leading Practices in Information Technology Management. http://www.gao.gov/key_issues/leading_practices_information_technology_management/issue_summary

Social Construction of Childhood Essay

Social Construction of Childhood Essay In order to consider how child protection policy and practice has been shaped, a definition of child protection and significant harm and abuse is required. The Department for Education (DFE, 2011) defines child protection as the action that is carried out to safeguard children who are suffering, or are likely to suffer, significant harm. Furthermore the Children Act (1989) defines harm as ill-treatment including neglect, emotional, sexual and physical abuse. Interestingly, Parton et al (2012) suggested that determinations of what should be considered child abuse are socially constructed, and are therefore reflective of the culture and values at a specific moment in time. To begin, childhood is a status that is documented worldwide and throughout history, which sometimes sees the child as innocent ,vulnerable, a consumer, a worker alongside other household earners, a threat to society and it is a construction that changes over time and place (Prout, 2005). Historians of childhood have argued over the meaning, such as Aries (1960) cited by Veerman (1992, p5) stated the concept of childhood didnt exist before the seventeenth century; therefore children were mini adults with the same rights, duties and skills. This idea was supported by the poor law (1601) which was a formal system of training children in trades to contribute to society when they grew up (Bloy, 2002). Another example came from Locke (1632-1734) and the Tabula Rasa model. This proposes that children were morally neutral and were the products of their parents (Horner, 2012). The nineteenth century showed it was the parents responsibility to offer love and pertinent correction, to bring out the good in their nature thus helping them to become contributing members of society. This could easily lead to blaming the parents as good or bad based on the behaviours of their child, since the child was not considered as his own agent. Legislation such as the 1834 Poor Law Reform Act would support Lockes idea as children who were sent to workhouses, would participate in schooling to imprint knowledge. Evidently a number of scandals occurred from inmates eating rotting flesh from bones to survive. The governments response implemented sterner rules for those operating workhouses, along with regular inspections (cited by Berry 1999, p29). Fox Harding (1997) described this era as laissez faire whi ch was based on the family being private with minimal state intervention around children. An alternative concept from Rousseau (1712) suggested the idea childhood being about innocence and a child was born angelic until the world influenced them. This was significant in terms of child protection with the implementation of childrens charities such as Save the Children (founded in 1919). They portrayed children in a variety of adult situations and as poor victims worthy of being rescued using contemporary ideas of childhood (Macek, 2006). Interestingly the Children and Young Persons Act (1933) was also introduced to protect these children from any person legally liable and likely to cause injury to their health. What is obvious is that harm was not clearly understood, considering caning in schools was common until 1987 and stopped because of corporal punishment being abused in schools (Lutomia and Sikolia, 2006). Moving into the twentieth century took a wide shift from the laissez faire approach and along with the concept of childhood, became the notion of state paternalism. Child protection practice was based on extensive state intervention to protect children from poor parental care (Fox Harding, 1997). These changes led to a sharing of blame with their parents for children becoming anti-social (a demon) or a great achiever (an angel) in society. The demonic model illustrated by Pifer (2000) was already seen in childhood construction but blamed society, not the child, when as Rousseau noted is the romantic discourse that becomes tainted with the crooked outside world. These historical concepts dictated that children should be seen and not heard and every aspect of the childs life should be determined by their parents or guardians. Although the shift is evident, it could be argued that the laissez faire and paternalist perspective shared a common view of children having limited capacity for independence and decision making. Pollock (1983) would argue that children were not miniature adults as Aries (1960) claimed, but actually were at a significantly a lower level of development and so had distinctive needs from adults. This suggests as immature people they could make mistakes and be excused from full responsibility for their actions. Given the current high profile debates on children, it is public outrage and moral panics in the media that frequently changes the way things are seen. The research into child deaths has prompted changes in legislation (Parton et al, 2012). Key events such as the death of Maria Coldwell (1974) and Jasmine Beckford (1984), led to specialist workers instead of generic workers. The immediate bureaucratic response which reframed child protection practice was no longer intervention into preventative work but became more focused on assessing risk. Serious case reviews in to a childs death was undertaken as a way of discovering how the tragedy occurred, who was responsible, what professionals were involved, rationalising individual actions and learning lessons for future practice (Rose and Barnes, 2008). The publics perception of social workers placed more pressure on this notion of identifying risk before the child died which developed many theories and models for the professional to pract ice. In contrast to the numerous child deaths, the Cleveland case in 1988 evidenced the over enthusiasm of state intervention. Children were removed from their families based on medical assessments grounded on uncertain scientific knowledge (Hawkes, 2002). The inquiry recommended greater rights for parents and children and suggests the separation from families was seen as abuse itself (Ashden, 2004). This, and proceeding enquires into the deaths of children, offered dilemmas for social workers representing the most visible agencies within the child protection system, in terms of whether a child should be removed or not. This event was a major policy driver to the Children Act 1989, where parents rights have been replaced with responsibility and ensuring children turn out to be good citizens of society. However it could be argued that in practice today the Cleveland event still carries stigma with parents believing their children are going to be taken into care. Sexual abuse statistics fro m the NSPCC (2012) state 20, 758 children in 2009 were subject to sexual abuse with a decline in 2010/11 to 17,727. This result could offer a suggestion that preventative work and forceful criminal justice system in the last two decades is responsible. Alternatively it could be argued there may have been no decline at all and is purely a drop in the number of cases being identified. Interestingly Child protection: Messages from Research conducted in the early 1990s (DoH, 1995) examined the role of the Children Act 1989. The document defied the socio-medical model of child abuse and reframed and contextualised the notion of the dangerous family. This suggested that the responsibility was to be laid on the parents of children that fall out of particular construct in order to combat poverty and crimes. Children such the murderers of Jamie Bulger in 1993 were children carrying out unthinkable, far from innocent acts. However this case offered a different construct as children with a dual status. They committed a crime as an adult yet they were still children in need of protection. Society wanted to look at their background to decide if watching horror movies or having divorced parents or poor discipline made them kill a little boy. Given the medias response the nature nurture debate came to the forefront with notions of being born bad, to being made bad. Fascinatingly the historical view had been to protect children, yet moral panics made society shift to demonising children, branding them as wicked and evil (Bracchi, 2010). The legislation that had previously sought to protect children had also come into conflict with the boundaries of criminal law, as it does not recognise them as children over ten years of age (Molan, 2008). It could be argued that criminal law agrees with Aries (1960) and children are mini adults, yet social workers guidance refers to children up to the age of seventeen. One could question how professionals can work together when legislations cannot agree what age a child is. Further spotlight cases such as Victoria Climbie (2003) highlighted failings of multi-agency workers (Lamming 2003) and facilitated to shape the next change in legislation. The Every Child Matters green paper which outlined five outcomes to be achieved by all children was enshrined in law as part of The Childrens Act (2004). These were defined as, stay safe, be healthy, enjoy and achieve, achieve economic wellbeing, and make a positive contribution (Knowles, 2006) which gave professionals direction on the minimum requirements for every child, and allowed social workers to intervene to meet these needs in child protection practice. Nonetheless, the coalition government in 2010 abolished this agenda (McDermid, 2012) suggesting that families are not as important, even though it has underpinned social work practice for a number of years. Nevertheless child deaths continued to be a growing problem, the Baby Peter case (2008) indicated that individuals are failing children and again multi-agency communication is poor in assessing risk. Another case that followed approximately a year later was the Edlington boys (2009) who tortured two young boys. Society then blamed foster placements and care systems suggesting they do not work and foster placements are as bad as the families they were removed from. Cases such as these developed blame culture, where children were perceived as being failed by the government workers; usually the social workers less often the police and the politicians (Community Care, 2012). The public outcries and criticisms of social services made social workers practice on the side of caution. This suggests the romantic concept of childhood (i.e. protection of innocence), came to the forefront and children were seen as vulnerable and in need of protection. It appears that each disaster that happens th e social construct of children changes. Indeed, researchers into twenty-first century childhood such as Sue Palmer (2006) refers to a Toxic Childhood which is the harm society is causing to children through a competitive, consumer driven, screen-based lifestyle. The media and internet evidence how much it has made it available for children to consider adult notions and behaviours, alcohol, sexual activity, drug use and teenage violence that show that differences between adulthood and childhood are disappearing. Nevertheless it could be debated that contradictory attitudes remain commonplace with children being constructed as innocent little angels and little devils, innately capable of the most awful types of crime until the adults in society influenced them as Rousseau (1712) noted. Despite these criticisms the families that children live continue to be judged as secretive with children growing into poor citizens due to not being protected by them. Very often poor families are classed as poor parents and certain constructions take place without the family even being assessed. To exemplify Tucks (2002) identified a connection between all forms of abuse and social deprivation, but a possible explanation is that perpetrators target vulnerable children or women to secure access to children; socially deprived neighbourhoods are characterised by relatively large numbers of lone parents. Through the pressures of their circumstances and in family crisis, parents had become caught up in a child protection system that was more attuned to assessing risk than to bringing out the best in parents struggling in adversity (DoH, 1995). Moreover Owen and Pritchard (1993) identified the difficulties in classifying at risk and the criterion for assessing what constitutes abuse. Indeed professionals hold a variety of opinions towards what constitutes abuse and could be argued that this alone diminishes the identification of risk to a child. Nonetheless professionals are still expected to protect children by the Children Act 1989 which does outlines significant harm, but it is very ambiguous in terms of definition (Brandon et al 1999). Munros report (2011) on Child Protection agrees that social work involves working with this uncertainty and not able to see what goes on in families which suggests little shift . The defensive practice may come from workers who are expected to manage this uncertainty if the issue of abuse and neglect is not clearly labelled. Since the implementation of the Children Act 1989 the emphasis on the childs rights has become very controversial. The idea of protecting children by giving those rights may have been problematic for adults in terms of taking them seriously which arguably could be minimal representation they have had over the years. Additionally adults may be averse to handing over power to their children, because as the early historians suggested, the adult knows what is best for their children. Franklin (2002) suggests a conflict between adults rights and childrens rights could offer explanations for demonization of children. Another idea could be that giving children rights takes away a childs childhood. This may have been viewed from the idealistic construction of childhood being a period of innocence where they consider that children should not be concerned with important decision-making and responsibility. To further support childrens rights, the Children Act 2004 updated the legislation to include the abolishment of physical punishment (NSPCC, 2012). However, Owen and Pritchards (1983) idea of cultural relativism whereby specific behaviours in some families is attributed to cultural practice, questions the concept of how significant harm can actually be measured. In cases of child abuse, black and ethnic minority children could arguably be at a higher risk, as warning signs that would have been picked up are ignored and accepted to be cultural practices and norms. For instance Rogers, Hevey and Ash (1989) state that the beating of West Indian children can be viewed as traditional use of chastisement within that culture, rather than observed as physical abuse of children. Owen and Pritchard (1983) propose this aspect to racist beliefs and stereotyping, where culture is considered deviant rather than the actions of a caregiver. Conversely Munro (2008) considers Effective Child Protection and points out the significance on the value of relationships between families and the worker and suggests this leads to better outcomes by understanding the families and cultures. An effective assessment and intervention in child protection draws from having good interactions and aids parents to disclose information and collaborate with authorities. It could be argued if a worker does not believe in certain cultural practices that children could become at risk when maybe they are not. Another point to consider is the risk posed by professionals that work with children. Society has created an assumption that the rich, social workers, teachers and other professionals that work in child focused roles follow the legislation on protecting our children from significant harm. Yet through the power of this trust professionals have abused in safe spaces for children. For example the murder of Jessica Chapman and Holly Wells by the school caretaker in 2002, identified significant failings with regard to police vetting procedures (HMIC, 2004) and the notion of grooming and abusing positions of trust was incorporated into the Sexual Offences Act 2003. Considering the Act was implemented in 2003 Nursery manager Vanessa George was found guilty in 2009 of abusing children in her nursery. The review found a systemic failure in communication throughout and highlighted a common theme of assumption provided a fruitful environment in which to abuse, a point that has been proficiently highlighted by the mainstream press. The child protection policies and procedures were inadequate and rarely followed (Community Care, 2009). This suggests that Vanessa prayed on the innocence of children knowing how society views her as a practitioner. Cases such as this called for a review of vetting adults who work with children and formed a piece of legislation, the protection of freedoms Act (2012) which focuses on roles working closely with vulnerable groups. Some children related posts such as governors and school inspectors were being removed from the lists although they require having contact with children (Kelly, 2012). Additionally supervised volunteers will no longer be classed as working in regulated activity. Therefore, individuals barred from working in regulated activity can still volunteer at your school, as long as they are supervised. It could be argued that although the government is keen to scale back the cost of vetting, it does not take into account the risk of grooming which is not negated by supervision. Furthermore, this process does not allow schools to check the barred list when recruiting volunteers which suggests it is providing a false sense of security for all. A further report into child protection by Munro A child centred practice in 2011, established that a universal approach to child protection is preventing the main focus of the child. Munro recommended that the Government and local authorities should continually learn from what has happened in the past, however this could be difficult when cases such as Jamie Buglers that clamped the hatchet to protect the boys. One could question what lessons can be learnt from such secretive cases. Additionally, it could be argued that Munros child centred approach offers a potential negative impact on children and professionals. For instance, if the government removes the prescriptive practice that professionals may be using as guidance, this could create the potential to miss the signs of a child being abused based on judgement alone. Having considered this idea, future risks assessment needs to change, a theoretical and practical model needs to be considered to allow state intervention in cases where a caregivers ability to care for a child is questioned. The British government will be pivotal to play a major role in reforming existing legislation and constructing new strong legislation to allow involvement by care services in the most high risk cases of child abuse. This request on the government is a consequence of the philosophy of risk now predominant in the UK, and is assumed that the government has the skill to anticipate and stop abuse and harm which in turn holds the government responsible when this does not happen. In conclusion, the historical views of childhood can be seen throughout the numerous ideological discourses which determine how constructions of childhood continue to influence laws and legislation concerning the ways in which child protection is shaped. Although it is recognised that childhood warrants some degree of protective status, socioeconomic and cultural circumstances also affect young childrens behaviour and the way professionals practice. Those changed conditions also influence adult beliefs about rearing children and how protecting children should be. The emphasis on risk and assessing risk has changed over time, certainly through media, society and legislation. As outlined there are some recurrent issues such as the recognition of significant harm, taking appropriate action, effective communication and achieving an appropriate balance between supporting families and disruptive intervention to safeguard and promote childrens welfare. Nevertheless child protection has been around for a number of years and indicates that there is a correlation between legislation, society and the construct of childhood which continually mirrors each other and will probably continue to do so.

Internal Audit Effectiveness Study on the Public Sector

Internal Audit Effectiveness Study on the Public Sector Agus Setiawaty Determinant of Internal Audit Effectiveness in Public Sector Organizations:  Which factors matter? Abstract Internal audit (IA) play a pivotal role in reinforcing good governance in both public and private organizations through a value-adding role. Yet very few research conducted on the IA effectiveness especially in public sector. The current study aims to examine empirically determinant of effectiveness of IA within organization. Effectiveness scale developed through structured interview with top manager before delivered to real participant. Data in this study collected through questionnaire given to top manager and internal auditor to explore participant perception on IA effectiveness and its determinants. Conventional multiple regression and path analysis is used to examine the association between internal audit effectiveness and four principal factors, namely; professional proficiency, quality of audit work, independence of audit internal department and top management support. Keywords: internal audit effectiveness, effectiveness scale, good governance, balanced scorecard INTRODUCTION Internal Audit (IA) facing higher demands in the line of duty. The role of internal audit now is not only overseeing the operational of organization activities, but has been extended to support the organization through evaluating and improving risk management, control and governance process (IIA, 2004). In this concept, the existence of internal audit is needed by management in order to help them to provide assurance that any risks in organization were identified and prevented effectively, and organizational activities has been controlled in effective and efficient ways. Moreover, Ridley (2008) declared that the construction of modern IA derived from the three Es concept namely effectiveness, efficiency and economy, which defined by as doing the right thing for effectiveness, efficiency describe as doing them well to describe efficiency and doing them cheaply for economy. Of all three factors, effectiveness is viewed as the most important factor because ineffective IA will ultimately cause to futile regardless how efficiently or economically the service is being provided. IA effectiveness is defined as a risk-based audit that support the organization to achieve its objectives through significantly influencing the corporate governance quality (Lenz, 2013). Effective IA is expected to encourage the formation of good governance within organization. The changing of IA role from compliance and safeguarding assets to value-added audit also impact that role in public sector organizations. However, some research findings (Mihret and Woldeyohannis, 2008; Cohen and Sayag, 2010) show that this role has not been effectively implemented in public sector organizations. In Indonesia context, audit findings issued by supreme audit board reveal that there is still problem relate to internal control in government institution although financial statement has been given unqualified opinion. These condition lead to the question about the effectiveness of internal audit function and further the related factors contribute to the IA effectiveness. The purpose of this study is to empirically investigate determinant of effectiveness of IA in public sector, an important concept rarely examined in the scientific literature. Most of previous study focused examining IA effectiveness empirically in the private institution (Cohen and Sayag, 2010; Arena and Azzone, 2009; Karagiorgos, Drogalan and Giovanis, 2011) while research on IA conducted in the context of the public sector has been done with a qualitative approach (Mihret and Yismaw, 2007; Mihret and Woldeyohannis, 2008), none has to conduct it empirically. To the best of our knowledge, there has never been a previous research which examines the determinants of the internal audit effectiveness in Indonesia context especially in public sector. Therefore, according to study of Cohen and Sayag (2010), this research will examine relevant factors to IA effectiveness with development in IA measurement using balanced scorecard framework proposed by Frigo (2002). This measurement claim to be more comprehensive in describing the effectiveness of IA in a organization than used in previous research. This study contributes to the literature by developing a conceptual understanding of IA effectiveness in public sector organizations using comprehensive framework of balanced scorecard which address fundamental issues influencing IA effectiveness in public sector context. This research also contributes to the literature by exploring the determinants of IA effectiveness. It is important to understand which factors determine IA effectiveness because of virtuous influence of effective to organizational performance (Mihret, James and Mula, 2010). This is a proposal paper, consequently, in the next section of this paper, the discussion address to relevant literature on IA Effectiveness and development of research expectation, followed by discussion of research methodology. CONCEPTUAL FRAMEWORK AND RESEARCH EXPECTATION The importance of internal audit function has been realized as an essential contributor to effective corporate governance and quality external financial reporting (Prawitt, Smith and Wood, 2009). The Institute of Internal Auditor (IIA) model offers IA as a key element of establishing high quality corporate governance, as well as management who principally responsible for regular monitoring of managements actions . As mentioned previously, The IIA has extended main function of IA to value adding focus by ensuring compliance to policies, rules, and regulations, which are largely of a financial nature, and by working in partnership with management to help improve operations and manage risk. Although the value-adding notion of IA is assumed shape the IA more effective, this is never guaranteed. In fact the literature suggests that IA effectiveness more influenced by the situational dynamics factor in audit environment (Mihret et al, 2010). Internal Audit Effectiveness As mentioned above, IA function has received greater attention according to its vital contribution to good governance, surely also occur in public sector context. Therefore, effective is needed for answering that challenge. There are two main approaches to the concept of IA effectiveness. The first approach associates effective IA with compliance to some set of auditing standard, such an approach proposed by Sawyer (1988) who assert five standard internal auditing, namely: interdependence, professional proficiency, the scope of work, the performance of the audit and management of the internal audit department. The second approach linking IA effectiveness with subject evaluations from management who act as supply side. In later approach, development of systematic and general valid measurement is needed to gauge IA effectiveness (Schneider, 1984; Dittenhofer, 2001). The early effort was conducted by Hoag (1981) through designing questionnaire to gain feedback about internal auditing pe rformance from management. The measurement of effective IA consist of planning and preparation, the quality of audit report, the timing of the audit, and qualify communication between the relevant parties. Study accomplished by Albrecht, Howe, Schueler and Stocks (1988) which sponsored by The IIA identified 15 factors contribute to the evaluation of IA effectiveness, such as the congruence between auditing work and the goal sets of managers, competence of internal auditor, support from top management to IA function, and several characteristics of IA department. More recently, Ziegenfuss (2000) developed a questionnaire which comprises 84 effectiveness criteria classified into four groups: the IA environment, input, process and output. Results of the study identified five top performance measures, that is: staff experience, supervision form audit committee, management expectation on IA function, audit recommendation followed up by management, and auditor education level. The development of effective IA measurement continue to evolve and sensitive to current issue so that Frigo (2002) introduced balanced scorecard (BSC) framework. For constructing the model, Frigo (2002) confirm his prem ises with BSC concept which built from IA customer perspective, internal audit process, innovations and capabilities. Model developed by Frigo (2002) will be presented next. This study modifies model proposed by Frigo (2002) to precisely adapt with public sector context. Modification is made to audit committee factor because its existence prevail in private institution. As noted before, research on the effectiveness IA is restricted to private sector companies while study in public sector have accomplished qualitatively. The current study takes this line of research a step further by designing and testing such a scale to gain understanding of IA effectiveness in public sector. Determinant of IA Effectiveness Determinant in this study adopted from the model proposed by Lenz and Hahn (2015) which divides effective IA determinant into micro and macro factors. However, this research largely focus the discussion in micro factor. Micro factor categorized into four factors: IA resources, IA process, IA relationship and organization. IA resources measured by staff professional proficiency (Prawitt, 2003; Cohen and Sayag, 2010; Mihret et al, 2010; Pforsich, Kramer, and Just, 2006,2010; Soh and Martinov-Bennie, 2011), IA process explained by quality work of IA department (Cohen and Sayag, 2010), while IA relationship and organization illumined by top management support (Halimah, Othman and Kamaruzaman, 2009; Christopher, Sarens and Leung, 2009; Mihret and Yismaw, 2007, Cohen and Sayag, 2010) and organizational independence (Mihret et al, 2010; Cohen and Sayag, 2010), respectively. Professional proficiency of internal auditor The IIAs Standards for Professional Practice of Internal Auditing require that internal auditors possess the knowledge, skills and expertise needed to accomplish audit work (Institute of Internal Auditors, 2008). Technical competence and continuous training are considered essential for effective IA. Consistent with this thinking, Gramling and Meyers (1997) found that certified internal auditors is perceived as an expert auditor which reflect auditors competence. Professional such as auditor requires a set of expertise in conducting their complicated duty that collectively granted from education, training, experience and professional qualifications (Al-Twaijry, Brierley and Gwillian, 2003). The few studies that concern to this issue indicated that the greater the professional competencies of the IA staff, reflected by their professional training and educational level, the more effective IA department (Albrecht et al. 1988). Nanni (1984) at the same ways, found that auditor experience positively impact the evaluations process of internal accounting control. Therefore, it es expected that Greater professional proficiency of staff within the internal audit department will be related to greater auditing effectiveness (H1). Quality of audit work Compliance with standards, policies and procedures is main concern of internal auditor. One of IA objectives is ensure that companys activities accordance with predetermined rules. Glazer and Jaenike (1980) in Cohen and Sayag (2010) asserted that audit work which sufficiently perform according to internal auditing standards contributes significantly to the effectiveness of auditing. The similar point also claimed by Ridley and DSilva (1997) that complying with professional standards is the most important contributor to IAs added value. It can thus be argued that greater quality of IA work -defined by compliance with formal standards, as well as a high level of efficiency in the audits planning and execution will improve the audits effectiveness (H2) Independence of IA department Independence has long been seen as a crucial factor in conducting audit role. Although initially only intended for the independence of the external auditor, but lately also addressed to the demands of the independence of internal audit, something that might be a serious problem because of auditor position and responsibility lay on under management. The independence of the internal audit department has been identified as a key element of audit effectiveness. Van Peursem (2005), based on interviews with Australian internal auditors, concluded that independence from management is a dominant feature of successful auditing programs. Those auditors able to set their own. It can thus be argued that organisational independence will increase the internal auditors effectiveness (H3). Top Management Support The interaction and relationship between top management and internal auditors is both important and complicated. Management support to IA is considered as a determinant of IA effectiveness (Mihret and Yismaw, 2007). This support could, for instance, be by allocating sufficient human and material resources to IA. It could also be by showing the level of cooperation offered by management. Greater level of auditee cooperation will influences the extent to which IA properly accomplishes its objectives (Al-Twaijry et al., 2003; Mihret and Yismaw, 2007). the relationship between the internal audit staff and the companys management is clearly important in determining the independence and objectivity of the internal auditor (Al-Twaijry et al. 2003;IIA 2006).Management support for IA is thus important both in the abstract (managers must see the activity of the audit department as legitimate) and in ensuring that IA departments have the resources needed to undertake their duty. Therefore, it i s argued that higher support from top management, the more effective the IA (H4). RESEARCH DESIGN The participants The target population for this study is managers and internal auditor from all Indonesian public sector organizations that conduct internal audit. Data in this study will be acquired through questionnaire which will be initially tested for validity and reliability before delivered to each participant. Each organization will accept two questionnaires, one for manager (deal with IA effectiveness) and the other for auditor (answering for independent variables). Variabel measurement Effectiveness of internal auditing Given the lack of IA effectiveness research in public sector organizations, this study will developed own effectiveness scale based on BSC framework proposed by Frigo (2002), supporting with measurement scale fostered by Ziegenfuss (2000). In this study, new effectiveness scale will be designed and adjusted with Indonesian auditing environment. Structured interview will be undertaken with several public sector top managers to gain advice and consideration about developed questionnaire before it comes to statistic analysis for the validity and reliability assessment. Independent variables Professional proficiency, measured by four indicators, consist of educational qualifications, professional certification, work experience and continuous development, Quality work, measured by six indicator, comprises of annual audit plan, access to all organization, significance of audit, auditee response, follow up action, additional activities performed. Independence, measured by nine items, these being: independence level, reporting level, direct contact to senior management, conflict of interest, interference, unrestricted access to all departments and employees, appointment and removal of the head of internal audit, and performing non-audit activity. Top management support, measured by four factors, those are: involvement in the internal audit plan, providing management with reports about the work the internal audit team performs, the managements response to internal audit reports, the resources of the internal audit department. Data Analysis Two methods of data analysis will used in this study. First, straightforward OLS multiple regression (Ghozali, 2013) was performed to estimate the magnitude of the effect of the independent variables, the four factors identified above, on the effectiveness of internal audit (the dependent variable). Second, beyond the straightforward use of conventional OLS multiple regression, path analysis (Ghozali, 2013) was conducted to investigate further the associations and linkages among the variables of interest. References Al-Twaijry, A.A.M., Brierley, J.A., Gwilliam, D.R. (2003). The development of internal audit in Saudi Arabia: an institutional theory perspective. Critical Perspectives on Accounting, 14 (5), 507-31. Arena M., Azzone G (2009). Internal audit effectiveness: Relevant drivers of auditees satisfaction. Sixth European Academic Conference on Internal Auditing and Corporate Governance. London. Retrieved from http://www.cass.city.ac.uk/__data/assets/pdf_file/0003/37335/Marika-Arena.pdf. Christopher, J., Sarens, G. Leung, P. (2009). A critical analysis of the independence of the internal audit function: Evidence from Australia. Accounting, Auditing Accountability Journal, 22 (2), 200-220. Cohen, A., Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20 (3), 296-307. Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16, 443-50. Frigo, M.L. (2002). A balance scorecard framework for internal auditing departments (Paperback). The Institute of Internal Auditors Research Foundation. Altamonte Springs. Florida. Ghozali, Imam. (2013). Aplikasi analisis multivariate dengan program SPSS. Semarang: Badan Penerbit Universitas Diponegoro, Semarang. Gramling, A.A., Myers, P.M. (1997). Practitioners and users perceptions of the benefits of certification of internal auditors. Accounting Horizons, 11 (1), 39-53. Halimah, N.A., Othman, R., Kamaruzaman, J. (2009). The effectiveness of internal  audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5 (9), 53-62. Hoag, D.A., (1981). Measuring audit effectiveness. Internal Auditor, April: 70-8. Institute of Internal Auditors. (2004). Definition of internal auditing. Retrieved from https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal-Auditing.aspx. Institute of Internal Auditors Belgium (2006). Internal audit in Belgium: the shaping of internal audit today and the future expectations survey results. Retrieved from: www.iiabel.be/. Institute of Internal Auditors. (2008). International standards for the professional practice of internal auditing. Retrieved from: www.theiia.org/guidance/standards-and-practices/professional-practices-framework/standards/standards-for-the-professional-practice-ofinternal-auditing/. Karagiorgos, T., Drogalas, G., Giovanis, N. (2011). Evaluation of the effectiveness of internal audit in Greek hotel business. International Journal of Economic Science and Applied Research, 4 (1), 19-34. Lenz, R., Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30, 5-33. Lenz, R. (2013). Insights into the effectiveness of internal audit: a multi-method and  multi-perspective study. Dissertation at the Università © catholique de Louvain Louvain School of Management Research Institute. Retrieved from https://drrainerlenz.files.wordpress.com/2013/03/2013-02-rainer-lenz-public-defense.pdf Mihret D. G., Yismaw A. W. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22 (5), 470-484. Mihret D. G., Woldeyohannis G.Z. (2008). Value-added role of internal audit: An Ethiopian case study. Managerial Auditing Journal, 23 (6), 567-595. Mihret, D. G., James, K., Mula, J. M. (2010). Antecedent and organizational performance implications of internal audit effectiveness. Pacific Accounting Review, 22 (3), 224-252. Nanni, A.J. (1984). An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation. Accounting, Organizations and Society, 9, 149-63. Prawitt, D.F. (2003). Managing the internal audit function. IIA Research Foundation, Altamonte Springs, FL. Retrieved from: https://na.theiia.org/iiarf/Public%20Documents/Chapter%206%20Managing%20the%20Internal%20Audit%20Function.pdf Pforsich, H.D., Peterson Kramer, B.K., Just, G.R. (2006). Establishing an effective internal audit department. Strategic Finance, 87 (10), 22-29. Pforsich, H.D., Peterson Kramer, B.K., Just, G.R. (2008), Establishing an internal audit  department: The case of the Schwan food company. Global Perspective on Accounting  Education. 5, 1-16. Prawitt, D., F., Smith, J., L., Wood, D., A. (2009). Internal audit quality and earnings management. The Accounting Review, 84 (4), 1255-1280. Ridley, J., DSilva, K. (1997). A question of Values. Internal Auditor, June: 16-19. Ridley, J. (2008), Cutting edge internal auditing, John Wiley Sons, Ltd, Chichester, England. Retrieved from: http://www.gbv.de/dms/zbw/548154120.pdf. Sawyer, L.B., (1988). Sawyers internal auditing. Institute of Internal Auditors. Altamonte Springs, FL. Schneider, A. (1984). Modeling external auditors evaluations of internal auditing. Journal of Accounting Research, 22, 657-78. Soh, D.S.B., Martinov-Bennie, N. (2011). The internal audit function, perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26 (7), 605-622. Van Peursem, K.A., (2005). Conversations with internal auditors, the power of ambiguity.  Managerial Auditing Journal, 20 (5), 489-512.. Ziegenfuss, D.E. (2000). Measuring Performance. Internal Auditor, February: 36-40. Retrieved from http://findarticles.com/p/articles/mi_m4153/is_1_57/ai_62599893/?tag=content;col1.

Asimov On Chemistry By Isaac Asimov :: essays research papers

Asimov On Chemistry by Isaac Asimov   Ã‚  Ã‚  Ã‚  Ã‚  The Book Asimov on Chemistry by Isaac Asimov is a collection of seventeen essays that he wrote for The Magazine of Fantasy and Science Fiction. This book is one of ten that were published by Doubleday & Company, Inc. Not all of the books centered on chemistry and like science. Most just covered anything Isaac Asimov wondered about. These Essays date back quite aways with a range from January 1959 to April 1966. INORGANIC CHEMISTRY The Weighting Game   Ã‚  Ã‚  Ã‚  Ã‚   This i found to be the most boring in the whole book. It covers chemical atomic weight and physical atomic weight. It also gives chemical methods that determine the atomic weight. Slow burn   Ã‚  Ã‚  Ã‚  Ã‚  This is a description of how Isaac newton contributed to the field of chemistry along with what civilizations thought of chemistry. Then he talks about a pathologically shy, absentminded, stuffy, women-hating chemist. This man did make some discoveries about inflammable gas and proved water to be an oxide. The Element of Perfection   Ã‚  Ã‚  Ã‚  Ã‚  Asimov talks about astronomers in the mid 1800's, and how they made the spectroscope. Only then does he start to mention a element a french chemist belived to be new or maybe just a heavier from of nitrogen. Inert gases and there liquefaction points are then listed along when they when fisrt liquefied by a chemist. Welcome, Stranger!   Ã‚  Ã‚  Ã‚  Ã‚  This talks about the rarest of stable enert gases, xenon. It also tells why that in 1962 so many expirements were done involving this gas. Fisrt it defines the word gas, and talks about different types in about four pages. Thens he talks about how it is combined with flourine to form a poison. Death in the Labratory   Ã‚  Ã‚  Ã‚  Ã‚  Here Asimov talks about how scientists have died due to poor lab conditions and other matters. He also tells you a few way to poison youself in a lab such as mixing xenon and flourine. He then goes off and explains how flourine was used and discovered along with who died in this process. A few other poisonous chemical compounds are also mentioned. To Tell a Chemist   Ã‚  Ã‚  Ã‚  Ã‚  This is Isaac Asimov's way of telling if someone is chemist or not. The two questions are: (1) How do you pronounce UNIONIZED? and (2) what is a mole? He feels that if you can say un-EYE-on-ized and talk for hours about molecular weight to define mole, then you must be a chemist. NUCLEAR CHEMISTRY The Evens Have It   Ã‚  Ã‚  Ã‚  Ã‚  Concluded here is how isotopes are impractical and how to identify them. He then descibes how an isotope is constructed. also he says an element with an

An Analysis of the Final Passage in Chopin’s The Awakening :: Chopin Awakening Essays

An Analysis of the Final Passage in Chopin’s The Awakening As this passage commences, Chopin, through Edna’s thoughts, describes the seemingly endless sea that presents itself before her. Edna, through personification, shows the intimacy of her relationship with both nature and the sea. This large, â€Å"[†¦] never ceasing [†¦]† (Chopin 139) body of water has entranced and enthralled Edna to the point where she is now beginning to see this natural element that amazes her so much as the only option left to her in life. Chopin reveals these intentions to the reader by describing the sea as â€Å"[†¦] inviting the soul to wander in the abyss of solitude† (Chopin 139). The word abyss in itself leaves the reader the impression of a mysterious place in which one might not return from; and it is later implied that Edna accepts this sensuous invitation from the sea. In this final passage, Chopin seems to emphasize words describing the ecstacy of solitude that Edna encounters in her final visit to the sea. When Edna speaks of there being â€Å"[†¦] no living thing in sight† (Chopin 139) around her, her thoughts never stray to a memory of her past experiences, acquaintances, or even emotions. Even when Edna sees her bathing suit from the past summer, her thoughts remain fixated on solely the unending sea that lies before her. Chopin also uses Enda’s encounter with her old bathing suit to show how distanced Edna is from her former life. Edna, seeing the garment, describes the former piece of clothing as being faded. As the color has fled from this garment, similarly has Edna’s soul fled from her former life. Edna originally begins to put the bathing suit on, however, the garment, seeming unpleasant to her skin, is almost immediately cast off. This garment, representing Edna’s former life, also shows how foreign Edna’s past life seems to her presently. Edna is so far removed from her former life, in fact, that the garment is shown as being physically irritating to her skin.

Breed Specific Legislation

INTRODUCTION Capture Attention Last week this man attacked and wounded another man at Mt. Scott Park, here in Portland, OR. Because of his actions I need all of the students with facial hair, dark shirts, tattoos and long hair to stand up. Effective immediately, all of you will be detained by local authorities because you have been deemed a threat to the safety of our community and the citizens who reside here. Significance/Relevance Breed Specific Legislation is not a new way to manage aggressive dogs.These changes in laws tend to happen after a highly publicized dog attack takes place. This type of legislation punishes the breed, not the deed. Credibility As a dog owner who spends everyday of his life with a breed of dog often found on breed ban lists, researching BSL is as much a part of my life as my dog, Lucky. Thesis Breed Specific Legislation aims to keep citizens safe by punishing innocent and guilty dogs alike. Preview Today, I’m going to share some information on wha t Breed Specific Legislation is, how it affects dogs and dog owners. The greatness of a nation and its moral progress can be judged by the way in which its animals are treated† – Gandhi BODY I. What is Breed Specific Legislation? A. Breed-specific legislation is the banning or restriction of the ownership of a dog solely based on the dog's breed regardless of the dog's personal history or temperament. i. BSL has been around for years, but according to www. dogsbite. org â€Å"in the last decade over 650 U. S. cities have enacted BSL as a preventative measure to reduce dog attacks and bites to protect citizens. B. Breed-specific legislation is based on the premise that certain breeds are inherently dangerous and that public safety can be accomplished by banning or restricting only those dogs. C. Currently, BSL focuses not on a specific breed, but rather a type of dog. That type, as most of you know, is referred to as the â€Å"pit-bull†. The term pit bull general ly refers to a Staffordshire bull terrier, American Staffordshire terrier, American pit bull terrier, or any dog that is a cross or mix of the aforementioned breeds.A pit bull may also mean any dog that has the appearance and physical characteristics that are substantially similar to the above listed breeds. Therefore, pit bull is a type of dog not a breed. Breed Specific Legislation exists, this is a fact. Facts create norms, but truth creates illumination. II. How it affects dogs A. Breed specific laws target and punish all dogs of a particular breed (the guilty ones as well as the innocent). Well-behaved dogs of that particular breed are seen, classified, and treated the same as the dogs that have in fact bitten or attacked individuals. i.According to an article run in the October edition (2009) of the Westword, a local publication in Denver, in 2006 â€Å"after a one-year moratorium Denver began to again enforce the pit bull ban in 2005, causing a 77 percent increase in the num ber of dogs impounded in Pit Bull Row. City records show that between 2005 and 2006,  1,454 pit bulls were put down, leading to the large pile-ups of dead dogs. † ii. Unfortunately, many of these dogs were deemed pit bulls simply because the animal control officer, shelter worker, dog trainer, politician, dog owner, police officer or newspaper says they are. B.BSL doesn’t acknowledge the fact that a dog of any breed can be dangerous. Furthermore, opponents of BSL have pointed out that those in charge of law enforcement do not always accurately identify breeds, and that the imposition of penalties on dogs merely as a result of breed identification can be unjust and arbitrary. i. In July of this year, after a nearly 2-year legal battle between the City Council of Belfast, Northern Ireland and dog owner Caroline Barnes, her American Bulldog / Labrador mix, Lennox, was euthanized for resembling a pit bull, which pose a threat to society. ii. As stated on latimes. om, â₠¬Å"The Belfast City Council declared Lennox had a severe personality disorder, but his owners, the Barnes family, said he was a well-handled American bulldog-Labrador cross. After measuring his legs and snout, dog wardens declared Lennox a â€Å"possible pit bull type† and in 2010 seized him under the UK’s dangerous dog act. † Dogs are only as good or bad as their owners III. How it affects owners A. Banning a specific breed punishes responsible dog owners who have well trained dogs of that breed, while irresponsible owners who seek a â€Å"dangerous dog† as a status symbol will simply choose a different breed. . According to the AKC, â€Å"this often leads to increased costs to the community, as many owners abandon their household pets at local shelters because they are no longer permitted to own them, or are unable to comply with the strict regulations imposed on them. † ii. In many cases, the owner must choose between relocating to a different to wn or getting rid of their dog. Many of these dogs end up being housed and/or euthanized at the shelters at the taxpayer’s expense. iii. As reported in Canada’s weekly newspaper, Macleans (2004), â€Å"Experts in canine control and behavior have all said the same thing.Breed-specific bans are reactionary and ineffectual because they don't address the root of the problem: high-risk owners. † According to Dr. Gary Landsberg, a Thornhill, Ont. , veterinarian and president of the American College of Veterinary Behaviorists, â€Å"people who want to breed and/or own vicious dogs will simply turn to other breeds. † It only takes one rotten apple to spoil the whole bunch CONCLUSION Summary Statement So now you have a general idea of what Breed Specific Legislation is. Dog attacks and bites are real problems for communities and need to be addressed.Being informed on how BSL affects both dog & owner, innocent and guilty alike, has hopefully provided you with a fou ndation for further exploration. Concluding Remarks Is Breed Specific Legislation the right answer to keep communities safe from aggressive dogs? I honestly don’t know. But in closing I will say this. If those of you that resembled this man were actually detained, based solely on similar appearance, would your partners, families & friends accept it as a way to keep our community safe? You be the judge. Breed Specific Legislation INTRODUCTION Capture Attention Last week this man attacked and wounded another man at Mt. Scott Park, here in Portland, OR. Because of his actions I need all of the students with facial hair, dark shirts, tattoos and long hair to stand up. Effective immediately, all of you will be detained by local authorities because you have been deemed a threat to the safety of our community and the citizens who reside here. Significance/Relevance Breed Specific Legislation is not a new way to manage aggressive dogs.These changes in laws tend to happen after a highly publicized dog attack takes place. This type of legislation punishes the breed, not the deed. Credibility As a dog owner who spends everyday of his life with a breed of dog often found on breed ban lists, researching BSL is as much a part of my life as my dog, Lucky. Thesis Breed Specific Legislation aims to keep citizens safe by punishing innocent and guilty dogs alike. Preview Today, I’m going to share some information on wha t Breed Specific Legislation is, how it affects dogs and dog owners. The greatness of a nation and its moral progress can be judged by the way in which its animals are treated† – Gandhi BODY I. What is Breed Specific Legislation? A. Breed-specific legislation is the banning or restriction of the ownership of a dog solely based on the dog's breed regardless of the dog's personal history or temperament. i. BSL has been around for years, but according to www. dogsbite. org â€Å"in the last decade over 650 U. S. cities have enacted BSL as a preventative measure to reduce dog attacks and bites to protect citizens. B. Breed-specific legislation is based on the premise that certain breeds are inherently dangerous and that public safety can be accomplished by banning or restricting only those dogs. C. Currently, BSL focuses not on a specific breed, but rather a type of dog. That type, as most of you know, is referred to as the â€Å"pit-bull†. The term pit bull general ly refers to a Staffordshire bull terrier, American Staffordshire terrier, American pit bull terrier, or any dog that is a cross or mix of the aforementioned breeds.A pit bull may also mean any dog that has the appearance and physical characteristics that are substantially similar to the above listed breeds. Therefore, pit bull is a type of dog not a breed. Breed Specific Legislation exists, this is a fact. Facts create norms, but truth creates illumination. II. How it affects dogs A. Breed specific laws target and punish all dogs of a particular breed (the guilty ones as well as the innocent). Well-behaved dogs of that particular breed are seen, classified, and treated the same as the dogs that have in fact bitten or attacked individuals. i.According to an article run in the October edition (2009) of the Westword, a local publication in Denver, in 2006 â€Å"after a one-year moratorium Denver began to again enforce the pit bull ban in 2005, causing a 77 percent increase in the num ber of dogs impounded in Pit Bull Row. City records show that between 2005 and 2006,  1,454 pit bulls were put down, leading to the large pile-ups of dead dogs. † ii. Unfortunately, many of these dogs were deemed pit bulls simply because the animal control officer, shelter worker, dog trainer, politician, dog owner, police officer or newspaper says they are. B.BSL doesn’t acknowledge the fact that a dog of any breed can be dangerous. Furthermore, opponents of BSL have pointed out that those in charge of law enforcement do not always accurately identify breeds, and that the imposition of penalties on dogs merely as a result of breed identification can be unjust and arbitrary. i. In July of this year, after a nearly 2-year legal battle between the City Council of Belfast, Northern Ireland and dog owner Caroline Barnes, her American Bulldog / Labrador mix, Lennox, was euthanized for resembling a pit bull, which pose a threat to society. ii. As stated on latimes. om, â₠¬Å"The Belfast City Council declared Lennox had a severe personality disorder, but his owners, the Barnes family, said he was a well-handled American bulldog-Labrador cross. After measuring his legs and snout, dog wardens declared Lennox a â€Å"possible pit bull type† and in 2010 seized him under the UK’s dangerous dog act. † Dogs are only as good or bad as their owners III. How it affects owners A. Banning a specific breed punishes responsible dog owners who have well trained dogs of that breed, while irresponsible owners who seek a â€Å"dangerous dog† as a status symbol will simply choose a different breed. . According to the AKC, â€Å"this often leads to increased costs to the community, as many owners abandon their household pets at local shelters because they are no longer permitted to own them, or are unable to comply with the strict regulations imposed on them. † ii. In many cases, the owner must choose between relocating to a different to wn or getting rid of their dog. Many of these dogs end up being housed and/or euthanized at the shelters at the taxpayer’s expense. iii. As reported in Canada’s weekly newspaper, Macleans (2004), â€Å"Experts in canine control and behavior have all said the same thing.Breed-specific bans are reactionary and ineffectual because they don't address the root of the problem: high-risk owners. † According to Dr. Gary Landsberg, a Thornhill, Ont. , veterinarian and president of the American College of Veterinary Behaviorists, â€Å"people who want to breed and/or own vicious dogs will simply turn to other breeds. † It only takes one rotten apple to spoil the whole bunch CONCLUSION Summary Statement So now you have a general idea of what Breed Specific Legislation is. Dog attacks and bites are real problems for communities and need to be addressed.Being informed on how BSL affects both dog & owner, innocent and guilty alike, has hopefully provided you with a fou ndation for further exploration. Concluding Remarks Is Breed Specific Legislation the right answer to keep communities safe from aggressive dogs? I honestly don’t know. But in closing I will say this. If those of you that resembled this man were actually detained, based solely on similar appearance, would your partners, families & friends accept it as a way to keep our community safe? You be the judge.

An Introduction to Cataracts

Abstract Cataracts will affect almost everyone’s vision at some point in their life. Some people may be able to deal with the cataracts with glasses while others must have cataract surgery in order to improve their vision. The paper explains what a cataract is, who it affects, the development of cataract surgery leading to modern day surgical techniques, as well as the possible complications and benefits after cataract surgery. There was once a time that cataracts caused people to become what they considered blind, but now with modern technology and modern medicine people have the ability to proceed with their life with just minor adjustments to their daily activities. An Introduction to Cataracts and Cataract Surgery Everyone has different vision, and everyone has different points in their life where they may notice their vision changing. One major medical condition that can affect a person’s vision is a cataract. It is important to understand what a cataract is and who it commonly impacts, the development of cataract surgery leading to the modern surgical technique, and the possible complications and benefits of having cataract surgery. What is a Cataract and Who is Commonly Impacted? A cataract, simply put, is the cloudiness of the clear natural lens in the eye (Buettner, p. 101). People who have cataracts have trouble seeing sharp figures, often times the objects they see are fuzzy or dim. The cataracts do not form suddenly but progress and get more advanced with time. The natural proteins of the lens begin to deteriorate between the age of 40 and 45 (Newmark, 38). People with cataracts often have trouble driving, difficulty reading, and even trouble seeing expressions on other’s faces. Cataracts can also cause extreme trouble with sensitivity to sunlight and headlights or streetlights (p. 101). Cataracts occur with the normal aging sclerosis, as the lens becomes less resilient, less transparent, and thicker (Gordon, p. 50). In The Eye Book cataracts are compared to wrinkles and gray hair, eventually it is something everyone will get. It just isn’t acknowledged until someone has a lot of the above mentioned gray hair and wrinkles (Cassel, p. 128). Most Americans by the age of 65 have some type of cataracts or clouding of the lens. According to the National Eye Institute, cataracts occur in roughly half of Americans aged 65 and over (Gordon, p. 49). Certain factors can also increase the risk for developing cataracts. The factors include: advanced age, diabetes, a family history of cataracts, extensive exposure to sunlight, smoking, obesity, high blood pressure, previous eye injury or inflammation or swelling to the eye (American Academy of Ophthalmology, p. 1). Cataracts are also found to be more present in women than in men, more common in African Americans than in Caucasians, and more common in developing countries along the tropical belt than in the United States and Europe (Cassel, p. 132). A recent study also showed that poor nutrition also increased the percentage of cataract formation (Guttman, p. 1). The formation of cataracts can also be advanced by the use of corticosteroid use and excessive alcohol consumption (Buettner, p. 106). It is also worth mentioning that occasionally children can be born with cataracts or develop them at a very young age, this is called a Congenital cataract. This can be caused by the mother having German measles during pregnancy, due to a chemical imbalance, or a developmental imbalance. These cataracts are removed quickly if they are determined to be affecting the child’s vision (p. 106). If a person truly feels that they do not see to their full potential then it is in their best interest to consult with their ophthalmologist and have their vision evaluated to see if surgery would be beneficial. What is the Process of Cataract Surgery? Once the patient decides they are ready to pursue cataract surgery a few steps need to be taken. The patient will need to be seen by an ophthalmologist. The patient will have a dilated eye exam with the doctor along with testing prior to surgery. The testing performed is done to determine what power of Intraocular lens, or IOL, should be placed in the eye to give the patient to best vision possible. The testing is often called an A-scan or an IOL Master. The patient may also have a Corneal Topography done if they have an astigmatism. An astigmatism is an irregular shaping of the cornea and the corneal topography is just a picture or mapping of the cornea. The doctor also uses this test when determining which power of lens will be implanted at the time of surgery. Of course before any surgery can take place the patient must also complete the necessary paperwork. Cataract surgery used to be a major surgery, an inpatient procedure with general anesthesia and about a week stay in the local hospital (Gordon, p. 59). The procedure itself was much harder on patient. The physician made an incision about a half-inch long, through which they removed the cataract and replaced it with a thick glass lens and then later an artificial lens (p. 9). Today the procedure is done on an outpatient basis under local anesthesia in about thirty minutes. In fact, each year over 1. 5 million cataract surgeries are performed in the United States (p. 49). There two different ways a cataract can be removed, either by extracapsular surgery or phacoemulsification (Kanski, p. 346). Extracapsular surgery became common in the 1980s when IOLs became more widely used (p . 346). The capsular bag is opened approximately 10 mm and the lens material is removed in one piece. This technique is beneficial for dense and firm cataracts that would be difficult to break up by phacoemulsification, which will be discussed later (Cassel, p. 150). Once the artificial lens is implanted the incision is stitched. The stitches rarely have to be removed, and usually disintegrate over time (Gordon, p. 60). Because the size of the incision on the eye is rather large, healing does take a few weeks (p. 60). This type of cataract surgery can also induce significant post-operative astigmatism resulting from the large incision and the need for stitches (Kanski, p. 346). Phacoemulsification is the newest and most common method of cataract extraction (Gordon, p. 60). The doctor makes a tiny incision, about 3mm long and uses a tool, called a phaco handpiece, that breaks up the solid cataract into tiny pieces using ultrasound. Then a vacuum is used to essentially suck out the tiny fragments of the cataract from the capsule. (Buettner, p. 111). No stitches are needed to close the incision because the incision is so small that the natural pressure within the eye holds the incision tightly closed, and allows the wound to heal quickly (Gordon, pp. 60-61). Another major difference is how the artificial lens is implanted. The lens is actually folded before it is inserted into the capsule and once placed into the capsule it is unfolded. This is done because the incision is so small the unfolded lens wouldn’t be able to fit through the opening (p. 61). The smaller incision makes the procedure safer and provides an earlier refraction postoperatively (Kanski, pp. 346-347). There is also less risk for iris prolapse (p. 347). Phacoemulsification offers good long-term results and in 97-98 percent of all cases there are no complications, when done by a well experienced surgeon (Gordon, p. 1). Following surgery a protective shield is placed over the eye and the patient is sent home with instructions to use postoperative drops to prevent infection and inflammation (p. 67). The patient will follow up with their doctor the day after surgery and then during the following 6 weeks to check the eyes healing (Buettner, p. 112). Former restriction s were placed on patients that kept them from bending and lifting are becoming things of the past. Patients can resume normal activities almost immediately following surgery, of course any activites should be cleared by the patients physician (Cassel, p. 52). Patients will need to wear dark sunglasses following surgery when they are outdoors in order to reduce the effects of glare (Gordon, p. 67). What are the Complications and Benefits of Surgery? As with any type of surgery there is always risk involved when you have an operative procedure done. Although cataract surgery is one of the lower risk surgeries performed in the United States, there are some complications that should be discussed. Some complications can happen during the surgery and some can happen after the surgery during the healing process. While the physician is extracting the cataract the posterior capsule can rupture (Kanski, p. 349). If this happens the patient can be left with long term complications including vitreous loss, an up-drawn pupil, uveitis, vitreous touch, vitreous wick syndrome, endophthalmitis, glaucoma, posterior dislocation of the IOL, retinal detachment, and chronic cystoid macular edema (p. 349). Another serious risk is dislocation of the IOL after surgery, the IOL can become dislodged into the vitreous cavity and is a result of improper implantation (p. 53). If left untreated it can lead to vitreous hemorrhage, retinal detachment, uveitis, and chronic cystoid macular edema (p. 353). A suprachoroidal hemorrhage is a bleed into the suprachorooidal space which could result in the extrusion of intraocular contents, it is an unlikely complication with the phacoemulsification technique (p. 353). Unfortunately, dislocated IOLs are becoming more frequent with the changing IOL designs and it is necessary that those dislocated lens be addressed immediately for the patient’s benefit (Rajecki, p. 1). Endophthalmitis is a rare but serious infection, symptoms include vision loss, pain not relieved by OTC pain medications, a significant increase in eye redness, flashes of light or floaters, nausea or vomiting (Buettner, p. 113). Of course the benefits of surgery are very clear. The patients can walk away with improved vision and also the possibility of not having to wear glasses. Technology continues to improve and there are multiple lenses for patients to choose from. These lenses offer deluxe options such as correction for astigmatism and multiple focal points. This allows people who have never been able to function without their glasses on to have cataract surgery to live their lives without glasses, and in a true sense live a whole new life! The patients that have successful cataract surgery do not regret the choice they made; in fact they likely wonder why they waited so long to make the choice to proceed with surgery. They often times say they didn’t realize the house was so dirty or they had so many wrinkles until they got home from the cataract surgery. It is clear that cataracts and cataract surgery is a very complicated and detailed subject. It should be very important to the patient that they make a wise decision when it comes to their eyes and the care they receive. Patients will continue to see ophthalmology care grow and change all the time and it will continue to get better. It is encouraging to see that through time things have only gotten better and more advanced for patient care. References American Academy of Ophthalmology. (2011). Who Is at Risk for Cataracts? Billig, O. D. , Michael, Cassel, M. D. , Gary, Randall, M. D. , Harry. (1998). The Eye Book: A Complete Guide to Eye Disorders and Health. Baltimore, MD: Johns Hopkins Press. Buettner, M. D. Helmut. (2002). Mayo Clinic on Vision and Eye Health. Rochester, MN:Kensington Publishing. Gordon, Sandra. (2001). The Aging Eye. New York, NY: Simon & Schuster. Guttman, Cheryl. (2009, October 1). Analyses Examine Association Between Risk Factors,Cataracts. Ophthalmology Times. Kanski, Jack J. (2007). Clinical Ophthalmology: A Systemic Approach. Philadelphia, PA:Butt erworth, Heinemann, Elsevier. Newmark, M. D. , Emanuel. (2006). Ophthalmic Medical Assisting. San Francisco, CA: Essilor Rajecki, Ron. (2008, October 15). Advances in Cataract Surgery Bring New ComplicationsAlong with Benefits. Ophthalmology Times.