Mental Health Case Study - 1261 Words

Reliability The reliability of this instrument was exceptional. The PHQ-9 scored a 0.89 Cronbach’s Alpha within the Primary care setting and a Cronbach’s Alpha of 0.86 in the Obstetrics and Gynecology setting. To test reliability a test-retest was done using follow up phone interviews with a Mental Health professional in a trial of 580 patients. This test was performed within 48 hours of the original PHQ-9. The Cronbach’s Aplha was 0.84 for the test-retest. The means score for the clinic samples was 5.08 and 5.03 for the telephone interviews. The reliability appears to be great for this instrument and has similar results in different settings. Validity The validity of the PHQ-9 instrument appeared to be great. Out of the 41 patients†¦show more content†¦Asking an individual with cognitive impairments like Dementia or Alzheimer’s does not make for reliability. I have used this instrument within that population and at times the answers given by the patient are disorganized or no answer is given. In this case another instrument called PHQ-9(OV) is used. That instrument uses staff members who work closely with the resident to answer the questions if the resident appears depressed. Cross-Cultural Skills There are two questions on the PHQ-9 that I feel particularly do not work across all cultures and does not take into account possible triggers for the individual. Question 6 on the PHQ-9 (1999), â€Å" Feeling bad about yourself-or that you are a failure or have let yourself or family down† is not appropriate for cognitively impaired individuals. Dementia is a difficult disease for both the individual and their family. I feel that asking this question for someone with Dementia that is in a facility is upsetting and cause behaviors within the person. Many times when I ask a resident with dementia this question they begin to get upset and tearful. It causes them to feel emotions in regards to missing their families and it causes the interview to take longer because the social worker needs to be empathetic to the patient. When asking patients in a long term care facility this question it triggers negative responses. Most people in a long term care facility wish to be home with th eir families. I feel that it makesShow MoreRelatedMental Health Case Study7435 Words   |  30 PagesRunning head: CASE STUDY LS Mental Health Case Study LS Nicole Castro College of Southern Nevada Division of Nursing Mental Health Nursing Clinical NURS 243C-S10 Micki Lin Mongogna-Alarcon, MA, BSN, RN October 18, 2010 Mental Health Case Study DM Demographic Data: LS is a 44 year-old female of African and Hispanic decent. She was born in California but moved to Las Vegas as a teenager. She stated that she attended Clark High School and went to a â€Å"stewardess college† inRead MoreMental Health Case Study1499 Words   |  6 PagesThere are many mental health facilities around the state and the country, being able to attend and observed in one was very difficult because of confidentially purposes. Many agencies I visited such as Catholic Charities, St. Mary Hospital behavioral health services, covenant house had turned me down not allowing me to have that exposure and visit in their organization. The agencies policies were strict, they had mentioned they will have to do a series of background checks and had to be enroll inRead MoreMental Health Case Study709 Words   |  3 PagesAccording to The Free Dictionary, mental illness is defined as, â€Å"Any of various psychiatric conditions, usually characterized by impairment of an indiv idual s normal cognitive, emotional, or behavioral functioning, and caused by physiological or psychosocial factors â€Å"(The Free Dictionary, 2007). Mental illness can certainly be a physical illness, but is not as easily diagnosed like a disease such as diabetes. In a disease like diabetes, physicians can run tests to look for certain indicators ofRead MoreMental Health Case Study800 Words   |  4 PagesEvidence of effectiveness- A study conducted in Brisbane State high school as cohort based randomized control trial with 134 participants in grade 9-year students, the previous year 9 (n=126) acted as control group with 10 months follow up. Results reveals that students with intervention conditions of hopelessness reported significantly lower level of depressive symptoms and improved mental health and well-being. [20] Another place control trial study conducted in New Zealand, reports a positiveRead MoreMental Health Disorder Case Study1524 Words   |  6 Pagesthe Diagnostic and Statistical Manual of Mental Disorders. This Manual is basically published by the American Psychiatric Association and it goes on to recognize all the major health disorders. The Substance related disorders are either substance use disorders or substance induce disorders. The Substance use disorders basically consist of dependence and abuse. On the other hand, substance induced disorders include withdrawal, intoxication and other mental states such as psychosis, dementia and moodRead MoreMaternal Mental Health Case Study801 Words   |  4 PagesPurpose Maternal mental health (MMH) disorders occurs in one out of 10 women during pregnancy and within the first year after birth (Maternal Health, 2016). Current law in California states no requirement for perinatal or postpartum screening. AB 244 proposes to create a pilot program to increase the healthcare providers capacity and training to manage MMH conditions to serve pregnant and postpartum women up to one year after delivery (California Legislative Information, 2017). The purpose of thisRead MoreCase Study : Client Mental Health Characteristics Essay1617 Words   |  7 PagesCase Study: Client Mental Health Characteristics During the initial phase of therapy, Jane exhibited characteristics that I considered mentally unhealthy in CBT. She had little insight into her maladaptive information processing; she could identify that she was anxious, but was unable to trace the source of this anxiety. I identified two types of cognitive distortions that were problematic for the client: arbitrary inference and mislabeling. Arbitrary inference became particularly obvious asRead MoreCase Study : Clinical Mental Health Counseling Essay2484 Words   |  10 PagesDenielle Aldridge M.S. in Clinical Mental Health Counseling Personal, Academic, and Professional Qualities/Personal Qualities My primary goal in applying to Walden University s M.S. program in Clinical Mental Health Counseling is to prepare myself for a future career in helping a wide range of individuals in my community to find happiness and to develop healthy relationships with their family and to find camaraderie within their community. I am greatly interested in working withRead MoreMental Health And Mental Illness1314 Words   |  6 PagesUnderstanding mental health is a very complex concept. The antiquity of mental illness and madness tells two common and defective definitions of mental health. The first, that mental health is the absence of mental illness, while the second that mental health is a state of well-being (Tudor, 1995). The fact that both definitions are reductive and the same word mental health is used to mean mental illness added more confusion to such term. However, it is important to know what really is mental health and mentalRead MoreMaking Meaning When A Child Has Mental Illness1 222 Words   |  5 PagesSummary of the Article The case study entitled, â€Å"Making Meaning When a Child Has Mental Illness: Four Mothers Share Their Experiences† by Ahmann (2013) is essentially where Ahmann interviews four mothers whose children have been given a mental health diagnosis and she documents in anecdotal form how each of them were able to cope, and even escape the feelings of grief, isolation, loneliness, helplessness, and depression by reaching out to others and â€Å"making meaning† in their lives by being mentors

The Massive Mystery Essay - 1687 Words

For centuries people have given a diverse collection of theories as to how the ancient pyramids were constructed. The Great Pyramid of Giza is truly an incredible architectural accomplishment. This pyramid in particular is commonly referred to as the oldest of the Seven Wonders of the ancient world. Some believe that the Egyptians had developed technology that has simply been lost in time. Others think they had help from extraterrestrial beings. The reality of the construction relied on human labor. The egyptians must have developed an intelligent technique to create such a vast structure. A great amount of resources were used not only in the construction of The Great Pyramid, but also in employing civilians to supply the construction†¦show more content†¦There are gaps between some causing rocks and rubble to fall through.1 A theory that makes the most scientific sense is a system of man power and ramps. This theory suggests that crews of men pushed limestone blocks up sli ck ramps. These ramps were constructed with mud brick and coated with plaster to stiffen the material.2 This method is more then just another theory because at least one of these ramps still stands today.3 By constantly rising the ramp while constructing the pyramid, fitting a large brick into its proper spot wouldn’t be too difficult. The environment surrounding the Egyptians was certainly utilized in many ways. The Egyptians used the surrounding environment to provide the resources needed for their construction. In order to obtain these massive stones to build with, tools and other rocks were used for extraction. The Egyptians developed a rather genius method of extracting these rocks by ramming wooden pegs into slots they had cut out, and filling these slots with water. The pegs would expand thus splitting the stone.4 Another way the Egyptians used the environment was for means of transportation. The use of the Nile River helped move these large stones from where they were obtained to the site of construction. If the stones were not carried by boat, or needed moved from the boat to the site of construction, lubricated roads were created. On an oiled surface, teams of men and sometimes animals were used to move these several ton blocks.5 TheseShow MoreRelatedThe Mystery of Ancient Civilizations Buidling of Massive Structures1955 Words   |  8 PagesHave you ever wondered how ancient civilization built massive structures? Many ancient civilizations built things that served a multitude of purposes. Most of the purposes of these structures are already known but, there still may be unknown uses for the thing these ancient civilizations built. There also many different ancient civilizations like the Greeks, Romans, Chinese, Egyptian, Mayans, and Aztecs. Many of the things built in ancient times influenced the things that we build today. For exampleRead MoreThe Importance Of Space Exploration711 Words   |  3 Pagesadolescent. The mystery of the deep, the great unknown, is a concept that has always fascinated me and seized my attention. The implications of possible exploration of the far outreaches, seeing scenes and views no one else has ever laid their eyes upon, these adventures make my heart beat faster and my thoughts race. Outer space fascinates me because of the mystery, challenges, and possible exploration that are all intertwined within the fabric of space exploration. The mystery of the unknown hasRead MoreEssay on The Mystery of Stonehenge771 Words   |  4 PagesStonehenge: More than just a few stones In England stands one of the eight wonders of the world, Stonehenge. Visitors from all over come to see the remarkable mystery. Stonehenge is located in the open land of Salisbury Plain two miles west of the town Amesbury, Wiltshire, in Southern England. Theories about who built Stonehenge have included the Druids, Greeks, Phoenicians, or the Atlanteans (Stone). It consists of a series of structures that include stones, earth, and timber. The structure tookRead MoreDark Matter Does Not Emit Energy Or Light Making?1057 Words   |  5 Pagesdark matter has in fact been expanding (Redd 2014). Physicists are gaining access to the latest technology in an attempt to discover and learn a greater knowledge about these mysterious forces that hold the key to the fate of the universe (NASA The Mystery Of Dark Energy 2014). Jan Oort and Fritz Zwicky were the first to hypothesize about dark matter early in the 1930s (Learner.org 2014), from studying the movements of galaxy’s know as the Coma cluster, which contains around 1,000 galaxies (LearnerRead MoreDark Matter And Dark Energy1007 Words   |  5 PagesDark matter and dark energy are some of the most mysterious forces in our universe. They encompass around 95 percent of our universe, however, the human race is blinds to the truth of their existence. What we truly know about the mystery that is a majority of our universe is near insignificant compared to the possibilities that exist. We know that they exist and that they do something. Their discovery wasn’t even a sign of humanities dawning intellect, it was a mere accident. The scientific communityRead MoreCharacteristics Of Harry Potter916 Words   |  4 Pagesand many more. Bravery is one of Harry’s strongest attributes, because Harry is showing it almost all the time. In â€Å"The Order of the Phoenix,† Harry shows his true courage when he sees that Voldemort has captured Sirius Black in the Department of Mysteries at the Ministry. As soon as he learns this, he illegally leaves Hogwarts and flies to and breaks into the ministry to try to save his godfather. This is a clear example of all of his best traits. One can also see his determination and selflessnessRead MoreEssay The Boston Massacre and the American Revolution560 Words   |  3 Pagescommon it was called The Bloody Massacre on King Street. This name is on the famous Paul Revere engraving. In the early 1800s it was also called the State Street Massacre. If you don’t know what a massacre is, it is a massive killing. Even though the Boston Massacre wasn’t a massive killing it was still called a massacre, because it was a big deal. Paul Revere is the man who made the famous engraving. It is not certain that he was at the massacre, but some think that he was. I think that he was thereRead MoreThe Great Pyramid Of Giza1382 Words   |  6 Pagespeople, as the pyramid would last centuries and leave his name to be known for the future people. The way the pyramid, and the many pyramids built after it, was built is not known today, although there are many theories, such as they had moved the massive stones, weighing Taylor 2 anywhere from a ton to several tons, using ramps or were pulled by workers, who were supposedly farmers who had taken work on the pyramid due to the Nile flooding annually, and had to find work elsewhere. Copper tools, withRead MoreHot Tub Mystery1428 Words   |  6 PagesRead and Download Ebook Hot Tub Mystery Case Study Answers PDF at Online Ebook Library HOT TUB MYSTERY CASE STUDY ANSWERS PDF Download: HOT TUB MYSTERY CASE STUDY ANSWERS PDF Are you looking for Ebook HOT TUB MYSTERY CASE STUDY ANSWERS PDF?. Getting Ebook Hot Tub Mystery Case Study Answers PDF is easy and simple. Mostly you need to spend much time to search on search engine and doesnt get Ebook Hot Tub Mystery Case Study Answers PDF documents that you need. We are here to serve you, so you canRead MoreNotes On The Mystery Discoveries1246 Words   |  5 Pages Goal: Slide Show For Real Cool Nation Word count in this document: 1230 Title: Mystery discoveries We all love to think about what else could be out there that we don t know about. We love mysteries. And when we get a glimpse of something mysterious, we are intrigued and want to learn more. On some special occasions, you get a glimpse of something truly mysterious. For example, in 2013, an Iranian vessel found the dead carcass of an unknown sea creature in the Persian Gulf. Now, three years

Internal Corporate Governance Control

Question: Discuss about the Corporate Governance and Ethics. Answer: Introduction The internal control is concerned with the practices and the procedures which ensure that the particular organization would achieve the targets which are set within their strategy. It strives to use the organizational resources in an economic manner (Oppong et al. 2016). An effective as well as reliable internal control is the foundation of compliance with judicious business practices (Oppong et al. 2016). The internal control also takes care that the risk management procedures are arranged in an adequate manner. It focuses on the greater control over the custody of the client assets as well as protection of the individual property. The internal control ensures that there is conformance with the regulations as well as approved principles concerning ethics. The Board of Directors increasingly understands the evolvement, practical application as well as the implementation of the internal control in the organization. This paper would demonstrate the development of the internal control as well as the risk assessment in a real organization. The organization selected for the purpose of study is Barclays Bank, which is headquartered in London, United Kingdom. The associated scandals of the Bank would be discussed which is helpful in contributing to the subject matter. The implementation of the risk assessment and the internal control in the UK and USA would be discussed and any major differences between both the countries would be outlined. The concluding part of the paper would discuss the implementation of the internal control as well as risk assessment in the companies belonging to both USA and UK. Discussion The internal corporate governance control is one of the prominent issues in the UK as well as USA as there have been major accounting issues in these countries. The United States of America has adopted sufficient steps to modulate the internal control systems of the organizations (Blackwell and Kochan 2013). This has been done with the help of Sarbenes-Oxley Act of 2002, which aims to protect the investors from the several fraudulent activities of the different corporations (Blackwell and Kochan 2013). This has increased the accuracy as well as transparency in the financial reporting in the US organizations. UK has adopted more market-regulated approach to increase the internal control in the organizations. It is important that the listed companies implement effective risk management strategies as well as internal control so that they can be transparent to their shareholders. The internal control in the organization serves a variety of purposes. It is one of the primary tools of the company in order to identify the probable risks. It is also helpful for the company to safeguard the investments made by the different shareholders as well as protect the assets of the company (Spekl and Verbeeten 2014). The internal control improves the business operations and enhances the effectiveness of the internal as well as external reporting (Spekl and Verbeeten 2014). An internal control system is helpful in the detection of the fraud as well as support management and checks whether these adhere to the laws and regulations made by the organization. The internal control system focuses on the financial controls as it helps in the management as well as detection of financial risks in the organization (Spekl and Verbeeten 2014). The organization should be able to adapt to the ever-changing risk profile which would happen if the internal control system of the organization is evaluated on a regular basis (Spekl and Verbeeten 2014). The avoidance of risks by the internal control system is outside the purview of the internal control systems, however, these try to assess as well as detect the material risks of the company. This also helps the management to handle these exposures in an appropriate manner. Barclays Bank is one of the largest multinational banking as well as financial services organization, which is headquartered in London, United Kingdom (Barclays.co.uk 2017). The Bank has its operations in the wholesale, retail as well as investment banking operations. It also operates in the wealth management, credit cards and mortgage lending (Barclays.co.uk 2017). The Bank has its operations in more than 50 countries and serves more than 48 million customers (Barclays.co.uk 2017). The Bank has been involved in several scandals such as Libor-rigging scandal, forex scandal and brazen currency (Barclays.co.uk 2017). These incidences indicate that the company has lack of internal control. There is also lack of involvement of the board of directors which results into lack of organizing of the internal control functions. The company personnel at Barclays Bank were accused of manipulating the Libor interest rates. On investigating into the matter, the jury members found out that the conspirators were involved in the fixing of the rates so that the Bank could make more financial gains (Duffie and Stein 2015). There were nine investment bankers (drawing highest package) of Barclays in New York and London, who were involved in the conspiracy. During the trial, the accused claimed that the bank used to act in the commercial interest when they were engaged in the daily submissions embedded in the process of Libor setting (Fouquau and Spieser 2015). When the court cross examined the evidences, they found out that the labors were not reflecting actual cost of the money. The actual cost of the money was higher than the ones presented in the official documents (around 5 to 15 points). The prosecutors agreed to the fact that the Libor manipulation has been some international issues and this has been a subject o f the extensive cooperation within the UK and USA authorities (Duffie and Stein 2015). The Bank has reached the around $100m settlement with approximately 40 USA states (Duffie and Stein 2015). This was due to the fact that the bank was involved in the anticompetitive as well as fraudulent activities which were directly related to the Libor rigging scandal. The organization faced strict fines as a result of manipulating the benchmark interest rates. The Board of Directors should take the responsibility of properly organizing the internal control by implementing effective control principles in the organization (Simons 2013). The executive management as well as the managing director of the company should be accountable for the execution of the internal control in their own departments so that the duties are well segregated among the employees (Duffie and Stein 2015). The centralized Compliance functions, Finance, Treasury and Risk management entities ensure that the internal control process is effective. The internal audit in Barclays Bank is responsible for making the group level auditing which involves the objective as well as independent assessment, consulting and the assurance activities (Knechel and Salterio 2016). The internal audit team helps the internal financial team to incorporate a systematic as well as disciplined approach in the evaluation as well as effectiveness of the risk management, governance and supervision processes (Alzeban and Gwilliam 2014). The internal audit should be conducted according to the good internal auditing principles (Duffie and Stein 2015). The planning, reporting and implementation of audit is considered as an independent function. One of the most important components of the internal control is the internal audit (Alzeban and Gwilliam 2014). The internal audit operates as separate unit which works under the supervision of the CEO as well as the board of directors. The Board of Directors of Barclays as well as the Audit Committee is responsible for the actual implementation of the internal control in the organization (Minto and McCormick 2014). The financial reporting results should be monitored regularly and any anomalies should be given due importance. It would also help the management to detect the reporting errors so that accurate information can be gathered regarding the finances of the company (Minto and McCormick 2014). The internal audit concentrates on the various risks that are faced by the organizations and how the organizations should respond to them. In this process, there is inclusion of both the financial as well as non-financial processes along with the reputation of the company. The external audit of the Bank is usually concerned with a third party organization that is free to examine as well as assess the organizational framework. This type of audit focuses more on the finance job function and the key business risks of the bank (Minto and McCormick 2014). There can be credit risks, operational risks, market risks, liquidity risks, reputational risks and others which should be considered by the Bank from time and again (Bouvatier Lepetit and Strobel 2014). The external audit is usually performed at an annual basis and this document is a reflection to showcase how the company performs from a financial point of view. The internal control system is being evaluated by the external auditors in order to ensure that they are working effectively. The basic purpose of the audit committee is to review the financial reporting system of the organization, audit process, internal control systems, compliance with laws and others (Brennan and Kirwan 2015). The audit committee of Barclays reviews the accounting as well as reporting issues in order to understand the potential impact on the financial scenario. It takes into account the way financial information is required for the smooth functioning of the organization. The committee is engaged in reviewing the results of the audit with the external auditors and the management team (Ishak 2016). This also includes the scrutiny of the financial information, which should satisfy the predetermined standards. The audit committees are actively engaged in the reviewing of the internal controls of the organization and assessing their effectiveness. The committee reviews the available management information, financial information and the operational matters so that they can understand the level of internal controls prevailing in organization (Brennan and Kirwan 2015). The management of the compliance risks forms an integral part of the internal control. It is also one of the prime important factors in the effective corporate governance practices (Elgammal et al. 2016). The senior management of the bank has the responsibility of regulatory compliance. The compliance function is associated with the assisting of the senior management as well as executive management (Brennan and Kirwan 2015). It also helps in the assessment of the risk management priorities of the organization. The compliance risks should be taken into account while formulating the strategy of the organization. The internal control of the organization also encompasses the risk management function. The purpose of the risk management as well as the capital adequacy management is to ensure that the organization has adequate risk-bearing capacity (Al-Hassan et al. 2013). This also helps in the checking of the liquidity of the organization so that the business continuity can take place in a smooth manner (Cummings and Durrani 2016). The risk bearing capacity of the bank encapsulates the effective risk management of the firm with respect to the complexity of the operations as well as the availability of the capital resources of the firm (Al-Hassan et al. 2013). The Bank engages in moderate degree of risk taking which is spread across all the business operations. There are a number of risks for the company such as operational risks, strategic risks, concentration risks, underwriting risks and others. The risk management as well as the internal capital adequacy process (ICAAP) involves several step s (Cummings and Durrani 2016). This includes the identification, measurement, assessment and the mitigation of the risks. The second step includes the reliable determination and the fixing of the degree of liquidity as well as capital required for the purpose of mitigating various kinds of risks (Cummings and Durrani 2016). The last step involves the allocation of capital as well as liquidity systematically as per the current risk-taking activity of the business unit. There are several types of internal controls which are used in the organization. They can be- detective control, corrective control and the preventive control (Mohammad et al. 2014). The detective control is concerned with the detection of errors which have already occurred in the organization. The corrective controls are designed to correct irregularities which have already been detected in the organization (Cummings and Durrani 2016). The preventive controls are implemented in such a manner that the proactive action can be taken regarding the deformities so that they do not occur in the organizations. The risk disclosures of the Barclays go through period of significant credit crisis. It is important to implement risk reporting in the organization as the uncertainties area n integral part of the modern-day businesses (Olso and Wu 2015). The shareholders as well as the investors of the bank would be able to understand the current as well as future risk position of the organization if the company personnel engage in adequate risk disclosure. In UK, there has been more priority to the risk management function, risk appetite framework and subsequent risk reduction through the process of diversification (Cummings and Durrani 2016). There is no inherent immunity from the various risks; however, they can be managed if proper attention is given to internal control. The COSO framework is a non-profit organization which has the objective of finding out the different factors that has led to the corrupt financial reporting (Pett Blomster and Wallace 2015). The Committee of Sponsoring Organizations of the Treadway Commission was founded in the year 1985 and it is funded by the accounting associations (Pett Blomster and Wallace 2015). The internal control of the organization comprises of several elements such as management philosophy, established values, responsibility assignment and the leadership provided by the senior management. The Turnbull report 1999 focuses on the high impact as well as higher likelihood risks. It sets out the various best practices for the implementation of the internal control in the different UK listed organizations (Goh and Gupta 2016). The report focuses on the setting of the objectives, identification of the risks, assessment of the risks and the way they affect the internal control of the organizations. The recommendations of the report encourage the board of the directors of the companies to take into account various factors. These factors include- extent and nature of the risks faced by the organization, likelihood of risk materialization, types of acceptable risks, ability of company to reduce the risk impact and the cost effectiveness of the internal controls (Goh and Gupta 2016). The Irish Companies Act 2014 proposed by Matheson, introduce several changes in the company law prevalent in Ireland (Matheson 2017). This law has enabled the companies to take care of the annual compliance as well as corporate governance among the Irish companies. The Act has introduced several changes in the existing financial structure of the companies that has decreased the degree of administrative burden. There has been implementation of a simple written process for approval such as financial assistance implemented for the purpose of share acquisition. This would also lead to the reduction of capital and placing of the organization into voluntary liquidation. There are considerable differences in the risk disclosure procedures as well as internal controls of UK and USA. The shareholders are given more value in the UK than in USA. In the UK, there has been a shift in the legal developments concerning corporate governance. There has been incorporation of broader shareholder perspective in UK, unlike in USA. There are also significant differences in the auditing process followed in both the organizations. In UK, there is different perceptions of the effectiveness of internal control. There was close association between the risk management process and the internal controls. The UK companies like to identify the financial risk, business risks and the internal controls in the various risk reporting processes. In USA, the internal controls are quite limited. However, in the USA, the Sarbanes-Oxley Act is followed and this has been extended recently to the Enterprise Risk Management as well (Cavusoglu et al. 2015). The COSO internal control frame work is currently dominating the control management function in the USA organizations. In UK, the risk management process is systematic and they are deeply embedded in the company procedures. The internal control was in the hands of the private companies in UK for a longer time than that in USA. UK entered into the corporate governance sector with the help of the Cadbury Committee in the year 1992 (Zalewska 2014.). The USA and UK companies implement the internal control procedures in their own possible way. In the US, the internal controls are established for providing adequate assurance for safeguarding the assets of the firm. An increasing level of importance is being laid on the use of the proper accounting records in the organization. In the UK and Ireland, the organizations place greater importance on the mitigation of risk process and they consider this process as one of the most important components of the internal control (Mees 2015). Conclusion The UK governance code believes in the principle that that the board of directors of the company should adhere to the sound risk management tactics which is required for the greater implementation of the internal control systems. The board is responsible for monitoring risk management of the company as well as governing of the internal control systems. Management use the various internal control mechanisms to make sure that the objectives of the business are being achieved. It is clear from the above discussion that the internal control is one of the most important elements of corporate governance. This internal audit adds considerable value to the management by keeping the senior management informed about the control mechanisms. The development as well as implementation of the internal control in Barclays Bank is discussed. The various scandals of the Bank are being discussed which demonstrated that there is lack of internal control in their organization. The Libor setting scandal i s one of the biggest scandals of the bank. The implementation of the risk assessment as well as internal control that is used by both USA and UK is discussed. This paper would broaden the understanding of the internal control in organizations and how they can be leveraged to meet the company objectives. The process of risk management would also be helpful, especially for the purpose of surviving in the market for longer duration. References Al-Hassan, A., Papaioannou, M.M.G., Skancke, M. and Sung, C.C., 2013.Sovereign wealth funds: Aspects of governance structures and investment management(No. 13-231). International Monetary Fund. Alzeban, A. and Gwilliam, D., 2014. Factors affecting the internal audit effectiveness: A survey of the Saudi public sector.Journal of International Accounting, Auditing and Taxation,23(2), pp.74-86. Barclays.co.uk. 2017.Barclays | Personal Banking. [online] Available at: https://www.barclays.co.uk [Accessed 15 Mar. 2017]. Blackwell, R. and Kochan, T.A., 2013. Restoring the Public Purpose to Private Corporations. Bouvatier, V., Lepetit, L. and Strobel, F., 2014. Bank income smoothing, ownership concentration and the regulatory environment.Journal of Banking Finance,41, pp.253-270. Brennan, N.M. and Kirwan, C.E., 2015. Audit committees: practices, practitioners and praxis of governance.Accounting, Auditing Accountability Journal,28(4), pp.466-493. Cavusoglu, H., Cavusoglu, H., Son, J.Y. and Benbasat, I., 2015. Institutional pressures in security management: Direct and indirect influences on organizational investment in information security control resources.Information Management,52(4), pp.385-400. Cummings, J.R. and Durrani, K.J., 2016. Regulatory Capital and Internal Capital Targets: An Examination of the Australian Banking Industry. Duffie, D. and Stein, J.C., 2015. Reforming LIBOR and other financial market benchmarks.The Journal of Economic Perspectives,29(2), pp.191-212. Elgammal, A., Turetken, O., van den Heuvel, W.J. and Papazoglou, M., 2016. Formalizing and appling compliance patterns for business process compliance.Software Systems Modeling,15(1), pp.119-146. Fouquau, J. and Spieser, P.K., 2015. Statistical evidence about LIBOR manipulation: A Sherlock Holmes investigation.Journal of Banking Finance,50, pp.632-643. Goh, L. and Gupta, A., 2016. Remuneration of non-executive directors: Evidence from the UK.The British Accounting Review,48(3), pp.379-399. Ishak, S., 2016. Going-Concern Audit Report: The Role of Audit Committee and Risk Management Committee.International Information Institute (Tokyo). Information,19(6A), p.1837. Knechel, W.R. and Salterio, S.E., 2016.Auditing: assurance and risk. Routledge. Matheson. 2017.Law Firm | Ireland | Legal Services. [online] Available at: https://www.matheson.com [Accessed 15 Mar. 2017]. Mees, B., 2015. Corporate governance as a reform movement.Journal of Management History,21(2), pp.194-209. Minto, A. and McCormick, R., 2014. Governance of Banks in an Era of Regulatory Change and Declining Public Confidence.Law and Economics Yearly Review, pp.6-45. Mohammadi, J., Ghaffari, A., Hadavi, A. and Mohammadi, K., 2014. Analysis of the role of internal control in performing the responsibility of managers of public sector.European Online Journal of Natural and Social Sciences: Proceedings,2(3 (s)), pp.pp-2321. Olson, D.L. and Wu, D.D., 2015.Enterprise risk management(Vol. 3). World Scientific Publishing Co Inc. Oppong, M., Owiredu, A., Abedana, V.N. and Asante, E., 2016. The Impact of Internal Control on the Performance of Faith-Based NGOs in Accra. 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Marriage Is Less Valued Today Than Ever Before. Essays - Family

Marriage is less valued today than ever before. Marriage and the way we view it today, differs greatly from the past. We no longer have to be married to be a family. Our views and opinions on marriage and its meaning have changed considerably. Marriage isn't necessarily less valued, it's just viewed differently. The fact that the divorce rate has doubled in the last twenty years could lead us to believe that marriage isn't important to us anymore. Instead of persevering and working at married life, people are more frequently choosing to end their relationships. However, these divorced couples seem to be merely opting out of poor quality relationships to look for something better. In the past divorce was frowned upon, we were expected to carry on regardless of whether we were happy or not. Until 1949, there was no financial help available for divorce cases. Making the process easier and cheaper has given people the opportunity to leave ?empty shell' marriages behind. For example in 1991, 75% of women and 80% of men divorced before the age of 35 were remarried within 10 years. These figures show that we haven't dismissed the idea of marriage. Repeated remarriage doesn't mean we take marriage lightly, just that society has changed and we're not expected to put up with being unhappy. People are demanding a better quality of marriage, it might take two or three attempts to get it right. With the majority of one-parent families being created through divorce, we can't use lone parents as an example of marriage being less valued. Lone parent families are often only temporarily in this situation and like divorcees go on to remarry. On the surface, the significant decline in marriage can appear to suggest its unimportance. This can simply reflect an increase in cohabitation. Attitudes have changed, it's quite acceptable to have a sexual relationship and children outside wedlock. Living with a partner can be as strong and binding as marriage. Many people choose to cohabit and have a family. They're married in every sense of the word, only without the certificate. If anything it reinforces the idea that marriage is very important. Ensuring we have chosen the right person to be our partner before committing ourselves. Many cohabiting couples go on to get married later. Again, we have more choices nowadays, we're not expected to rush into things we're not sure of. The cost of a wedding ceremony must also be taken into consideration. For the average family, finding thousands of pounds for something they're living quite happily without isn't always easy. Less than half of today's weddings are a traditional religious ceremony. A civil ceremony is a popular option. This sort of wedding can be held anywhere and involve almost anything. Some will view this as trivialising marriage, rewriting vows and choosing bizarre locations for the ceremony. However the couples involved must be taking things pretty seriously to go to such lengths. After all, it's their day and they're personalising things because it is so special to them. With church membership and attendance down we see an increasing number of couples doing things their own way. This is down to attitudes and beliefs changing and with it the idea of what marriage is about. Conventional roles within the family are changing. Some women no longer want to be a mother and housewife first. Their expectations of marriage are different from the past. Careers for both sexes can be priority to create a stable environment for relationships and children later on. This confirms the value of marriage. The average age at marriage has increased. The difference between the past and the present is the choices we have. If we're unhappily married we have the option to change things. If we choose to cohabit there's no strain on us to marry if we're not ready. When we do marry we can say how and where. Modern life demands a certain quality in relationships. We want to get more out of a relationship outside the home. We want to be friends with our partner and spend free time together. Marriage isn't less valued today, the way we live our lives has changed and so have our reasons for choosing married life. Bibliography Sociology in Focus