Management Accounting Essay Example | Topics and Well Written Essays - 2000 words - 5

Management Accounting - Essay Example mission rate coupled with vital issues required by the management before making various decisions necessitated a close and thorough analysis of Ozmedic. The report begins by presenting a budgeted income statement when the commission is increased and when the firm hires is own salespeople. The breakeven point and the level of indifference between the two options are then computed. The report then proceeds by recommending the best option between increasing the sales commission and hiring own sales people. It will be illustrated that it is better to hire own salespeople than increase the commission to 20 percent. Further, the report presents the launch date for the BPM-201 as well as factors that should be considered when deciding on launch date. In addition, the report will investigate if accepting the local government offer is viable for the firm. The report then establishes the maximum price to be paid for the outside supplier of Penlight Division for Instrulite. It then concludes by explaining other factors to be considered when deciding whether to outsource apart from the price of the product. Level of indifference between the two options refers to the sales volume at which the net income of the two options would be the same. From the appendix 2, the level of indifference would be AUD $18,000,000. From this volume of sales, the Ozmedic’s management would be indifferent of the option to choose because both results to a loss of AUD $2,840,000. Even though, this volume of sales would result to the same figure, it is not viable because the business would incur a loss regardless of the option adopted. The firm’s management should increase its promotional efforts so that a more viable level is achieved. Permanent organizations like Ozmedic would like to maximize their profits by reducing transaction costs. Given any level of sales, reduced expenses results to high profits. The best option that would help the company maximize its profit is, therefore, hiring

Job Evaluation at Whole Foods Assignment Example | Topics and Well Written Essays - 1250 words

Job Evaluation at Whole Foods - Assignment Example The teams have been clustered into departments and the work is conducted by the team members. The teams need to ensure that successful operations are maintained and thus the teams are profitable to the stores, the communities and the organization. The teams have their own roles and responsibilities at the stores and thus functions as being the part of the bigger teams such as stores. It has been noticed that in the store level there are numerous store teams such as bakery, floral, meat, prepared food, products such as fruits and vegetables, customer service and facilities such as store maintenance and janitorial staff, sea foods, specialty such as cheese and chocolates. The other team members are store team leaders, departmental team leaders, specialized store support, associate store team leaders, specialized team members, associate team leaders and team members. At this instance, it is significant to determine the job titles upon the basis of the information that has been provided. Assigned Titles to Jobs It can be mentioned that Job A required a store manager or more specifically the Chef/ Cook. Job B requires a Customer Service Cashier. Job C requires a Departmental Manager or Prepared Foods Team Leader. Job D requires a Prepared Food Supervisor. Job E requires Prepared Food Dishwashers. Job F requires Overnight Grocery Team Member. Job G requires Specialty Associate Team Leader. Job H requires Associate Store Team Leader. Job I requires Grocery Team Member. Job Structure by Title and Job Letter Job A: Store Manager Job H: Associate Store Team Leader Job C: Departmental Manager Job D: Prepared Food Supervisor Job G: Specialty Associate Team Leader Job F: Overnight Grocery Team Member Job I: Grocery Team Member Job: Customer Service Cashier Job E: Prepared Food Dishwasher Process, Techniques, and Factors Process Followed to Arrive at Job Structure In the hierarchy above, the job that holds the best position in the organization was given the top most priority . Furthermore, on the basis of who reports to whom the rest of the positions have been placed in the hierarchy. Job Evaluation Techniques and Compensable Factors It can be viewed from the above hierarchy that store manager holds the highest position which has been characterized as Job A. Therefore, according to the ranking method, it has been observed that the store manager holds the benchmark job and thus all other jobs will be compared with that of the benchmark job. At the outset, Job H needs to be compared with that of the benchmark job since it lies in the second position of the hierarchy. It has been noted from the case study that the Associate Store Team Leader has to endorse and assist the store team leaders with all the store functions. He is responsible for coordinating and thus supervising the products as well as personnel at the stores. The job of the store manager has been to look after the customer service, pursue and thus fulfill with the health and sanitation procedu res. Store manager needs to perform wider variety of tasks at a time. Therefore, his job has been ranked at the topmost level of the hierarchy. The department manager needs to report to the associate store team leaders as well as to the store team leaders. He tends to manage and supervise the Prepared Food Department. The Prepared Food Supervisor is supposed to perform all the work related to the Prepared Food Team Members. He needs to report

The benefits and costs of increased trade integration between Essay

The benefits and costs of increased trade integration between countries depends on the relative importance of trade creation ver - Essay Example Most countries, both developed and developing countries have opened their economies with a view to take advantage of the existing opportunities. However, it is not clear whether the benefits and costs of increased trade integration between these countries depends on the relative importance of trade creation versus trade diversion, plus the dynamic gains from integration. The focus of this paper is to ascertain whether in light of the countries involved, the above connotation is true. Trade creation and trade diversion are two important components in increasing the rate of growth of world trade. They are also important components which help increase the benefits and costs of increased trade integration. Viner (2009) was the first researcher to introduce the terms â€Å"trade creation versus trade diversion† which became useful in analyzing custom unions and other trade related economics issues. Trade creation as envisaged by Viner (2009) refers to a situation in which two count ries operating within customs union start trading with each other whereas they formerly produced products in questions for themselves. In international economics terms, it implies that these countries move from autarky to trading with no tariffs on these goods while they both benefit. In trade creation the cost of goods in consideration decreases upon the economic union formation leading to increased efficiency of economic integration. This means that the essence of trade creation is to eliminate custom tariffs on the unifying state’s inner borders causing further decrease in the prices of goods (El-Agraa, 1981). On the other hand, trade diversion, occur whenever two countries start trading within the union (Institute for the integration of Latin America and the Caribbean, 2004). But formerly, these two countries imported the product or from outside the union. In this case, importing country had previously had same tariffs on other countries, but had opted to buy from outside the union because that was somewhat lower (Institute for the integration of Latin America and the Caribbean, 2004). The country then switches its purchases from its initial lowest price to the higher price country after the union. This eventually has a negative efficiency effect. Basically what this means is that trade diversion involves diverting trade flows from the actual cost-efficient partner countries to less efficient partner countries, which became an economic union member and made its products cheaper within the union but somewhat higher when compared to the other place in the world. Worth nothing is the fact that both trade diversion and trade creation effects occur because of formation of economic union. Currently, efficiency of economic integration of unions is assessed as the final outcome between trade diversion and trade creation effects (Irwin, 2006). Trade diversions as discussed involves creating free-trade areas, and is important in creating larger markets, which provide more completion as it creates increased access to raw materials (Institute for the integration of Latin America and the Caribbean, 2004). The happy ending will be the lower unit costs because firms can now gain economies of scale in this arrangement. From the point of view of consumers, greater choices and lower prices makes them happy too. On the other hand, in trade creation two countries involved reduce tariffs on their goods. It can also imply simplifying export or

Justice and the Island of Tagg PowerPoint Presentation

Justice and the Island of Tagg - PowerPoint Presentation Example Unjust laws deny citizens the right to utilize public resources for their own benefit. The council of elders should scrap laws that discriminate on gender in the island of Tagg. Laws that compel the state to make decisions on behalf of the citizens of the island of Tagg should be rejected because they are unjust. Authorities ought to repeal laws that prohibit freedom of expression among citizens of the island of Tagg. Repealing the laws benefits the public by giving them the right to access information. Laws that allow authorities to refute the public the privilege to access vital information are unjust because they create tension and anxiety among members of the public. According to Sandel (2007), a law is unjust based on an individuals’ rational thinking.    Comparison between just and unjust laws   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   According to Walzer, (2006), Laws are constructed social limitations to human behavior. They are devised to ensure order in the society.   Each individual in the island is held responsible for maintaining the laws of the land. Laws can be just or unjust.   In the case of Tugg Island, a just law is the one seen to represent an individuals and the society equitably. It elevates the human personality no matter the race, status or gender.   It is rooted in the moral and religious laws of the people. An unjust law is one that is in disharmony with the moral laws (Sandel, 2007). For a law to be just one must have an understanding of the wrong they did and the punishment or reward should commensurate to the offence. Therefore, any law that lowers the human nature is unjust. Unjust laws relegate people to the status of animals or things. It classifies people

Historical Example of Labor Supply and Demand Essay Example for Free

Historical Example of Labor Supply and Demand Essay The Luddite Revolt was a part of history that was relatively unknown to me. As such I decided to read it in great length. What I discovered was that at the dawn of the industrial revolution there became massive unemployment. This is because traditional craftsman were obsolete to some of the new manufacturing processes of the day. The industrial revolution made handmade crafts a thing of the past. The luddites were not adapted to handle the situation. These craftsmen felt so threatened by the new technology that they resorted to breaking the means of production associated with it. In 1816 there was a violent revolt of a Luddites which resulted in the breakage of 53 frames at Heathcote and Boden mills in Loughsboro UK. The cost of this revolt was significant. With automated machines now able to produce goods at a faster and cheaper rate than individual merchants these people found themselves without economic viability. They were reduced to being unskilled factory workers instead of the skilled craftsmen they had been before. Consequentially their wages suffered. Work that would have gained someone financial stability or independence was now paid at a substantially less price. In addition these folks didn’t have the ability to sell their own goods any longer. As they were now working in someone else’s factory they had little or no control over what was the asking price of the end product. The frustration these people felt led to the Luddite Revolts.

Cricks view of politics Essay Example for Free

Cricks view of politics Essay This essay will explain Cricks views on politics, as outlined in his book ‘In defence of Politics’ (1962). That politics is a way to bring together differing opinions to resolves problems and disputes in a peaceful manner for the benefit of the majority and for the good of the populace. Cricks belief of what politics entails involves a democratic ideology and as we are considered to have a democratic society in which we live validating with quotes from cricks book. Also Crick highlights the importance of the difference of opinion people have, and such opinions being recognised, and being able to have freedom of speech, being unrestricted in the way that other countries are bound by dictatorship. Crick acknowledges that politics is never a straightforward business, in Cricks words, he describes politics as a â€Å"messy business†, being unpredictable, for example international and domestic events. This essay will use contemporary examples to show how this so. In the 2010 election, there wasn’t any party that had an overall majority (no party had more than half of members of parliament in the House of Commons), which meant that the Conservatives would be unable to have the majority of votes, to pass laws etc, without the support of other parties. In this case, the support came in the form of a formal coalition, with the Liberal Democrats. This being the first time Britain has had a coalition government in seventy years. This situation could said to be in accordance with what Crick asserted, that politics, ‘ideally draws all these groups into each other, so that each individually, and together, can make a positive contribution towards the business of government, the maintaining of order’ (Crick 1962: 18). Crick (1962: 16) stated that for some politics is muddled, contradictory, self-defeatingly recurant, unprogressive, unpatriotic, inneficiant mere compromise, or even a sham or conspiracy . In contemporary society, many would argue that this is the case, and the reason why we are seeing parties such as UKIP becoming more populer. Politics can also be on a micro level,involving issues on a smaller scale, such as in the family home, for example, refering to Crick Jones states that People or groups of people who want different things-be it power, money, liberty, ect-face the potential or reality of conflict when such things are in short supply. For instance, a situation may arise where a husband being given an employment opportunity,involving relocation to  another city,compromise would have had to play a big part,for financial gain for the greater good of the family,as the earning potential of the husband is greater than that of the wife. In this situation issues of power also being present, the husband having the advantage,having the dominant position,simple due to earning more money. In conclusion, although Crick wrote his book in 1962, his ideas regarding politics , and the positive role, he believes it plays,is still applicable in contemporay society today. In the case of the present day coalition ,political parties of differing ideologies,have had to join together for the smooth running of the country, for greater good of the people. However, Crick also recognised that politics is still very much a messy, complicated process,and not everyone would feel that politicians were working in their best interests. Also that compromise plays a vital part on both a micro and macro level to reduce conflict.

Child Care Case Study Social Work Essay

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