The Sarbanes Oxley Act of 2002 Essay Example for Free

The Sarbanes Oxley Act of 2002 Essay The law officially named, â€Å"The Public Company Accounting Reform and Investor Protection Act†, was passed into law in 2002 in wake of the numerous corporate scandals that rocked our financial markets. One in particular was the Enron scandal, which before its collapse; Enron was thought of as one of the best companies in the United States. However, it failed to follow Generally Accepted Accounting Practices (GAAP) from as far back as 1997 through 2001. When the company suddenly collapsed in the latter part of 2001, it lost tens of billions of dollars of its shareholders money (Jickling 2003). The controls which were supposedly in place, neither internal nor external, did not uncover the financial masquerade. Because of the many corporate and accounting scandals to astonish the U. S. marketplace and its investor, shareholders organized and protested for tougher laws that required a greater degree of corporate accountability. The act is commonly referred to as the Sarbanes-Oxley Act (SOX), named after Senator Paul Sarbanes and Representative Michael Oxley, who were its main sponsors. SOX is intended to raise the bar for integrity and competence for publicly traded companies and also to promote a greater degree of accountability within these companies. The act changed corporate governance, including the responsibilities of directors and officers, the regulation of accounting firms that audit public companies, corporate reporting and enforcement. It is organized into eleven categories, called â€Å"titles†. The first being the Public Company Accounting Oversight Board (PACOB), second, Auditors Independence, then, Corporate Responsibility, Enhanced Financial Disclosures, Analyst Conflicts of Interest, Commission Resources and Accountability, Supporting Studies and Reports, Corporate and Criminal Fraud Accountability Document preservation (Whistle-Blower Protection), White-Collar crime penalty, Corporate Tax Returns and Corporate Fraud Accountability. Title I of the Act establishes the Public Company Accounting Oversight Board (PCAOB). It is an independent, non-governmental board that oversees the audits of publicly traded companies. The purpose was designed to protect the interest of the investors and to promote public confidence and transparency in the independent audit process. The powers of the PCAOB are to register public accounting firms that prepare audit reports for issuers; establish auditing, quality control, ethics, independence and other standards relating to the preparation of audit reports; and conduct inspections, investigations and disciplinary proceedings of, and take enforcement action against, public accounting firms (Clearly 2003). Titles II of the act have nine sections. It sets the standard in which the auditors must remain independent to limit their conflicts of interest. Under these sections the auditors have stricter requirements of reporting, they must rotate jobs and they are not allowed to perform other services to the same company they are auditing. Also, as stated in Title I the auditing company must be registered with the PCAOB to perform acceptable audits. Title III of this act speaks to the individual responsibility of the corporate leaders. Management must certify that the financial statements do not contain any material omissions or untrue statements and those they represent fairly the financial condition of the company. And that all of the internal controls are and have been operating effectively prior to the issuance of the reports. Title IV relates most closely with the accountants and the auditing process. It details the new requirements of the financial reporting process and the certification of the effectiveness of the companys internal control process. Section 404 which requires management to assess the internal control procedures and to sign off on its effectiveness and that the procedures are being followed. Section 404 highlights the critical importance of controls related to the financial reporting function of management information systems by requiring a regular assessment of the quality of the financial reporting, because management uses this to manage operations, monitor performance, create forecast and report results to stakeholders (Peters 2012). Title V, VI and VII are designed to help build the publics confidence in the markets by promoting transparency and by providing criminal sanctions and monetary penalties to perpetrators. Title VII can be considered a reflection piece, as it looks to examine different factors and how they affect the markets. The SOX act in Title VIII obligates companies to provide a documented whistle-blower protection policy. It is a means to collect, retain and resolve claims regarding accounting, internal accounting controls and auditing matters. This system must allow for such concerns to be submitted anonymously. SOX provides protection to whistle-blowers and severe penalties to those who retaliate against them. Under this provision violators who destroy, alter, or falsify documents or retaliate against employees who report such going-on are subject to lengthy prison terms. Title IX, X and XI outline the increase penalties for white-collar crimes, such as mail and wire fraud; the requirement that the CEO is responsible for the accuracy and certifying the corporations tax return and other financial reports. The last section institutes guidelines for failure to comply as a criminal offense and gives the SEC the right to freeze monetary transactions if they suspect fraud. Before SOX, the financial world was basically governed by the Securities Laws of 1933 and the establishment of the Securities Exchange Commission (SEC) in 1934. Corporations were only required to report the financial reports periodically to the public and the SEC. It was the publics responsibility to review the records and form an educated decision on the well-being of the company. The act also prohibited certain conduct such as insider trading and market manipulation. The exchanges, brokers, transfer agents were responsible for reporting any material changes in the holding of the companies to the SEC. However after the numerous financial scandals such as Enron, WorldCom, Adelphia to mention a few, in which the information presented to public, was fraudulent. They statements were misrepresented by millions and millions of dollars it was felt by the general public, investors and the federal government that there had to be stricter regulations to govern against such corporate behavior. SOX calls for greater accountability from everyone in charge. It implements rules and requirements from the top-down on accountability. CEO, CFO, directors must sign off on the reliability of the reports; auditors must maintain their independence and are prohibited from performing other services to the company they are auditing; managers and employees are responsible for the internal controls in their departments. And all these actions are punishable if not followed, as addressed in Title XI. Title XI provides authoritative powers for companies, its leaders, employees and/or auditors to be sued, sanctioned or criminally prosecuted if they are involved in any fraudulent behavior. It also provides the SEC the ability to seize funds and/or impose significant financial penalties for breaking the law. The most significant impact that SOX has had on the accounting world besides the increased criminal prosecution, is Section 404, which outlines the managements assessment of internal controls over financial reporting and the disclosure of such information. Internal control over financial reporting, is defined by Guy Lander, as a process designed by, or under the supervision of, the companys principal executive and principal financial officers and implemented by the companys board of directors, management, and other personnel to provide reasonable assurance for the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. The independent auditor must also attest to and report on the managements assessment of the effectiveness of the companys internal control over financial reporting. Each fiscal year, companies must select audit committees to perform the assessment of internal controls. In section 404, the auditing requirements have changed drastically. Integrated within the law is now a Code of Ethics which was not there prior to the SOX act. Everyone is now accountable and required by law to do the right thing. With the implementation of SOX, the spirit of the law is being enforced. God calls us to a higher standard. We are to perform our job to best of our ability and we should maintain our integrity. No law is higher than the laws given to us by God. Management is now required to know more about the system of internal control so that he/she can make an accurate account of its effectiveness. Management must also include a written document in their end of the year managers report to attest to the effectiveness of their internal control. CEO and CFO are required to certify that the financial reports are accurate and they must discuss with the audit committee any significant deficiencies or material weaknesses in the design or operation of internal control in the financial reporting process. The audit committee is required to attest to the integrity of the companys financial statements; the companys compliance with legal and regulatory requirements; the qualifications and independence of the independent auditor and the performance of the companys internal audit function and independent auditor (Cleary 2003). The independent auditor has an increased responsibility to verify the financial information of the company. The audit firm must attest to the reliability of managements statement on the effectiveness of their internal control procedures and processes. The SOX act requires increased communication between the auditor and the companys audit committee. They must communication at least quarterly to discuss management, accounting and/or auditing adjustments, any difficulties or disagreements encountered, or any auditors concerns over the quality of the companys accounting practices or principles (Cleary 2003). The cost of implementing the required changes associated with SOX, Section 404, Internal Controls has had a significant effect on most small business. Auditing firms increased their fees by an average of 40% to recoup fees associated with the loss of business because of the new guidelines requiring independence. The SOX guidelines limit services allowed by auditing firms to perform for companies they are auditing. Internal costs associated with compliance jumped 62% for companies. In 2007, the SEC formed a committee to determine the impact on smaller businesses. Their guidelines were business with revenue under $100 million. The impact of compliance with section 404 internal controls were 3. 5 cents for every dollar earned (Michelson 2008). According to a SOX research study by Lord ;amp; Benoit, the average costs of complying with section 404(a) management assessment for all non-accelerated filers included in the study were $53,724(ranging from as low as $15,000 to as high as $162,000. The range of audit fee increases was from as low as $7,500 to as high as $86,000). Krishnan 2008). Armed with this information the SEC decided to admen its reporting and disclosure requirements for small businesses. In February 2008, the SEC adopted the amendments and issued the Smaller Reporting Company Regulatory Relief and Simplification to provide assistance for smaller firms (Michelson 2008). Smaller companies have received multiple extensions to become fully compliant. It was stated that more than half of all small companies say SOX has made it more diff icult to do business. They have had to make cutbacks in other areas, such as marketing, research and personnel to offset the increase in costs. Also, two-thirds of the small businesses favor a different set of guidelines for smaller companies (Swartz, 2006). Another significant impact on small businesses is the increased turnover of its board members. The new guidelines that require increased independence and conflicts of interest make it more difficult for smaller companies who have higher managerial ownership. Executive directors of companies are less likely to appointed to boards. KPMGs Audit committee took a survey and found that directors were concerned with two very important issues, the first being accountability reform and their legal exposure and the second being how management is responding to Section 404 of SOX(KPMG 2004). The Sarbanes-Oxley Act is hailed as the most dramatic change and far-reaching act in the financial market place since the SEC was formed. The SOX act is here to stay and it is long overdue. There have been lists of companies and their improprieties for decades and decades that cheated others out if their fair shares. People who in charge of a companys finances and they succumbed to the temptations of greed. As humans we are fallen creatures, we need stipulations in place to keep us in check. We need laws to govern our actions. The SOX act represents a change in corporate accountability and corporate governing. Although it is still changing and adapting to the environment it has had a significant impact on the way people act. It takes into account the Spirit of the Law and not just the letter of the Law. Corporate leaders are being held to a higher standard, which is a step in the right direction. References Bedard, J. G. (2011). Detection and SEverity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficienies. The Accounting Review , 825-855. Green, E. S. (2003). The Sarbanes-Oxley Act. New York: Aspen Publishers. Jickling, M. (2003). The Enron Collapse. CRS Report for Congress . Krishnan, J. R. (2008). Cost to comply with SOX Section 404. Auditing: Journal of Practice and Theory , 169-186. KPMG Audit Committee Institute (2004), Oversight of Auditors, Audit Committee Roundtable Highlights, Spring, KPMG Audit Committee Institute, Kansas City, p. 2. Lander, G. (2004). What is Sarbanes-Oxley? New York: McGraw-Hill. Michelson, S. S. (2009). The Sarbanes-Oxley Act of 2002: What impact has it on small business firms. Managerial Auditing Journal , 743-766. Peters, G. F. (2012). The Consequences of Information Technology Control Weaknesses on Management Information Systems. MIS Quarterly , 179-203. Spending on SOX. (2008). Journal of Accountancy , 90-93. Swartz, N. (2 008). SOX costs socks small firms. Information Management Journal , 14.

Descartes Conceivability Argument For Substance Dualism Philosophy Essay

Descartes Conceivability Argument For Substance Dualism Philosophy Essay Substance Dualism is the view that the mind and body are distinct. It pictures the world as consisting of two independent domains, the mental and the material, each with its own distinctive defining properties. We have clear and distinct awareness that the body is physical therefore it is spatially temporary and made from atoms which follow physical laws. It has dimensions, mass, texture etc. We also have clear and distinct awareness that the mind is non-physical therefore is not made from atoms or follows physical laws. The essence of the body is to be extended whilst the essence of the mind is to think. The mind is logically distinct and an independent entity to the body. So what can be asserted for one cant be asserted for the other. The mind will continue to exist without the body. It is infinite and immortal and will go to the afterlife. But the body is subject to decay because it is physical. It is not immortal and cant exist without the mind. The claim is there are two complet ely distinct substances, where substances mean a fundamental thing rather than stuff. In Descartes Sixth Meditation, he states one of his arguments for the mind and body being distinct. This is known as The Conceivability Argument: 1. I can clearly conceive existing without my body 2. What is clearly conceivable is possible 3. So it is possible for me to exist without my body 4. So I am neither identical with, nor a part of my body 5. So substance dualism is true Descartes, when considering himself, had a clear and distinct idea of myself (himself) inasmuch as I am (he is) only a thinking and unextended thing. Since he is thinking now, he must be a thinking thing. This property must be there as it belongs to his essence. If thinking ceases then he doesnt exist, an argument which he tries to prove in his early works in The Discourse. He has a clear understanding of what thought is. This allows him possibly to be non-extended as spatial temporality is not essential to him. He also has a distinct idea of body, inasmuch as it is only an extended and unthinking thing. If we think about an object we comprehend that its necessary extended and its essence is not thinking. For example, the essence of a stone is to be extended not to be a thinking thing. It is very hard to comprehend a stone thinking and if we can it is definitely not an essence of the stone. It is possible to conceive of the mind existing without the body and the body existing without the mind. Descartes uses the word possible in the sense that it is logically conceptual therefore not self contradictory that he can exist without his body. This is because it is possible to conceive of something being extended and non-thinking. Also it is possible to conceive of something being non-extended and being a thinking thing. For example we can conceive of my mind thinking but having no spatially temporality. God can create a world where whatever is conceivable is metaphysically possible because all things which I apprehend clearly and distinctly can be created by God. Thus anything conceivable becomes an actual truth. For example God cant create a square circle as it is not metaphysically possible. But God can create me, a thinking thing, distinct from my extended body since they may be made to exist in separation at least by the omnipotence of God. Therefore it is possible that my mind can exist without my body resulting in having a body not being essential to me. Descartes is moving from this doubt of his body to his essence. Descartes is using his scepticism that he is not going to accept anything that he is not certain of. He is certain of his own thinking and existence though. He concludes that this he can be sure of but this is the only thing he can be sure of: I am a real thinking thing and really exist, but what thing? I have an answer: A thing which thinks. But there are two different meanings to a thinking thing. One is something that thinks or another is something whose essence is to think, a thing that cannot not think. These are very different claims. He is making an epistemological claim to a metaphysical claim. He is arguing from how we come to know something to what it actually is. The argument shifts from a possible sense to a possible fact: It is possible that I am a thinking thing to my essence is a thinking thing. Knowing that I am thinking, it does follow that I am thinking in one sense. If I am thinking then I must be capa ble of thinking. But the claim that his essence is thinking is fallacious. If we take John Lockes claim that God can make matter think then God can make a stone think. A stone would then know that it is only a thinking thing and not know that it is extended. Therefore as its only aware of its own perceptions it can conclude that its essence is thinking. Just as God has made the stone think, God can take this away. Therefore the stone is left with its essence being extended and non-thinking. Moreover, all because the mind and body have different essences, this does not mean that they have to be two different substances. Surely they can be one and the same thing. Cant there be one entity which is thinking and extended? Jerome A. Shaffer uses the example of one entity, a man: The defying characteristic of being a husband is being a married man and the essence of being a parent is having offspring, but one and the same person can be both. Hence all because we have conceived of two entities having different properties it does not mean that they actually exist distinct from each other. For Descartes it would seem that they have completely distinct essences that it is impossible for them to not be distinct. Therefore the example of a husband and a father is seemingly weak because the actual properties of the occupier of the essences are both extended and male. Whereas the properties of extended and thinking things have, according to Descartes nothing in common. It would appear that there needs to be a stronger example from Shaffer to show that the mind and body can be one and the same thing. George Graham has a stronger example of the Gods making Oedipus marry his mother. As he didnt want to marry her he would say: very idea disgusts me, I find it unconceivable that I will marry my mother. Oedipus then falls in love with Jocasta, who is actually his mother. If we asked him what he thought about marrying her he may say: Very idea pleases me, I find it very conceivable. We would then conclude that Oedipus can conceive of himself marrying Jocasta but cant conceive of himself marrying his mother. Therefore they are not the same person. If I can conceive of myself as disembodied but cant conceive of myself without a mind you cant conclude that your mind and body are distinct as they can be one and the same thing. This is because the conclusion is aspectual and realises on aspectual knowledge. This aspectual knowledge that Graham mentions is a major downfall to Descartes conceivable argument. Gottlob Ferge explains this with the ancients knowing that Venus is the morning star whilst believing that the evening star was Venus as well or illiterate people not knowing that water is identical to H20. The mind and body could be the same thing but he they are assessed differently, one by introspection and one by inspection but this doesnt mean they can be separated and exist apart from each other. W. D. Hart creates a story to strengthen Substance Dualism and tries to show that the mind and body are not one and the same thing. This is because we can conceive the mind to exist without a body: Imagine one morning you wake up and go to the mirror. Looking in the mirror you realise that your eye sockets are empty. You can visualise your face with empty eye sockets as it would look to you in the mirror. You then saw around your head and see that your brain is not there. You can visualise how your empty brain pan would look to you in the mirror. Lastly it is still possible to visualise if you had no body. You would see the reflection of the room in the mirror. So you have a recipe for visual experience of yourself disembodied. As this is a thought experiment it could not actually occur in the real world. But the fact that we can imagine being disembodied. As we can imagine being disembodied without contradiction, it means that it is metaphysically possible. Hart would conclude that it is metaphysically possible for me to exist disembodied. Therefore the mind and body are distinct as disembodied existence can occur. Is it not possible to conceive of water not being identical to H2O even though it is metaphysically impossible? If we can then it is possible to conceive of the mind existing apart from the body doesnt show that it is metaphysically possible. For this metaphysically possible for the mind to exist with the body then the mind must be numerically distinct from the body. Kripke used his concept of rigid and non-rigid designators for Cartesian Dualism argument to prove that they are numerical distinct: If a and b are rigid designators, it follows that a = b if true, is a necessary truth. If a and b are not rigid designators, no such conclusion follows about the statement a = b The rigid designator water is identical to the rigid designator H2O. This is true scientifically. Water is identical to H20 in every possible world. If we have two rigid designators and the two are identical then this will mean that conceivability entails metaphysically possibility. This is because we cant conceive of a possible world where H2O is not Water. According to Descartes this would mean that God couldnt create a world where Water is not H2O as they are the same substance with the same essences. We cant conceive metaphysically that water is not H2O as this would make no sense. However it does not work if we use water non-rigidly. Water may not be a direct reference to H2O but a summary of the properties. This would be topic neutral as we are leaving out the nature of water. We could have a sample of water but not know that it is H2O, just like our predecessors. We cant conceive of them being identical in every metaphysically possible world therefore H2O is not water. We can easily conceive a non-rigid designation of water, for example tap fluid, rain, a lake that may not have been H2O as it is only there empirical properties that we know. As long as it is a non-rigid designator of water and we produce the properties, water can be anything. Thus we could conceive of the substance described as having a different chemical composition in a possible world. Kripke applies this to a brain state being identical to a mental state and tries to improve Descartes argument. We are immediately subjectively aware of mental states. We have immediate perceptions of them inside me. What you are experiencing when in pain is pain. It is an internal content of consciousness and this is the only way we can understand it. Therefore it is a rigid designator. If we can conceive of mental states being identical to the body then this would mean that it would be a necessary truth. If Descartes can conceive of himself being distinct from his body then Descartes is not identical to his body. Through modern neuroscience research it is possible to see that Descartes immaterial explanation of thinking being the essence of the mind is a lot simpler than getting a brain dependent theory. He believed that: Each substance is thought to have its own laws and its own range of properties; hence research on the brain is not going to yield any knowledge of the mind. But as more research occurs with neuroscience and neurology the more we realise how absurd the concept of Substance Dualism is. The mind apparently has higher functions which are reasoning, consciousness, emotion etc. All of these higher functions can be changed by drugs or an injury. For example damage to the temporal Lobe, the person with this damage will learn complex cognitive skills but will be unaware he has done so, even while engaging in them. There are many other examples of how the brain affects our higher functions. If the brain is dependent on the mind then how can this be true? How can the brain affect thinking as thinking is not its essence? Therefore it would seem that dualism fails not so much because of our limited knowledge of the mind but rather because of modern science. As the conceivable argument needs the essence of the mind and body to show that they we can conceive of them distinctly, if Descartes has got the essences wrong then he cant conceive of himself di sembodied. Doesnt entail it false as further research may discover there is a substance dualism but at the moment there is no leads.

Letter from Birmingham Jail Essay -- Letter from Birmingham Jail Essay

Race. It is a word that is associated with many thoughts, words, and emotions. The color of peoples' skin is the first thing that is noticed. Throughout history people have judged and mistreated because they were of the wrong   race. A prime example of this is the racial tension between blacks and whites. The driving force behind this tension is the past. For many years blacks were mistreated and abused based solely on the color of the skin. In Martin Luther King J.R.'s "Letter from Birmingham   Jail", he uses references to the past and people of the past to strengthen his point. The actions in the past and present can affect the future.   Ã‚  Ã‚   In "Letter from Birmingham Jail", King uses references to Saints, philosophers of the past, and theologians to get into the minds of the clergymen to whom he is writing the letter. By using the words of white people of the past, King can use the clergyman's own beliefs to his benefit. He uses the quote, "sin is separation" (WoI pg. 158) to show that segregating people because of color is morally and religiously wrong.   Ã‚  Ã‚   Though King began ...

Macbeth - A Tragic Hero :: essays research papers

William Shakespeare’s play Macbeth, written in the 1600’s is a perfect example of Shakespeare’s ability to manipulate his audience through creating a tragic hero. A tragic hero who, because of a flaw, tumbles from a well-respected hero to a cowardless murderer. It is through Shakespeare’s manipulation of figurative language, dramatic conventions and social expectations of the seventeenth century, do the audience witness the demise of this mixed up man. Macbeth’s persona of the tragic hero is enhanced even more when the characters around him influence his decisions, creating mayhem inside his mind and disorder throughout Scotland. Shakespeare positions his audience to respond to the central theme: the struggle between good and evil, by illustrating to the audience his weaknesses, which through the guidance of the supernatural, leads to murder and mayhem and eventually madness. It is this influence of the supernatural that leads to Macbeth’s t ragic persona and in turn his physical and mental destruction. Shakespeare utilises these techniques to embody in Macbeth characteristics indicative of that of a seventeenth century tragic hero. Aristotle described the Greek image of the tragic hero as one who takes: part in a fictional account of a set of events that is serious, complete and of a certain magnitude.† (The Poetics) Macbeth conforms to the image of the tragic hero by possessing a flaw and dying because if it. His flaw of being led too easily is evident through the actions of characters who influence Macbeth. Macbeth is involved in a story intertwined with evil, disorder, conflict and failure; all resulting finally in his death. Part of being a tragic hero is possessing a flaw. A flaw which will inevitably lead to self-destruction; the fall of the tragic hero. In the play, the central protagonist Macbeth, is confronted with the supernatural and the prophesy of becoming king. He cannot help but want this position, as this flaw also includes his weakness through over ambition. It is generally said that those possessing a flaw will die. The first Thane of Cawdor was a traitor, Duncan was too trusting, Banquo did not act on the knowledge he had about Macbeth’s murders, Lady Macbeth helped plot the murder of Duncan, and Macbeth destroyed the natural order and harmony of the time. All of these d eaths are a result of Macbeth’s over ambition to become king, fuelled by the prophecies of the evil witches. Like Macbeth, a tragic hero has choices, a conscience of right from wrong and in the end must die, because to live would create mayhem and a feeling that his actions were justified.

Romantic :: essays research papers

When you hear the term "Romanticism", wouldn’t you think of something that has to do with romance? That is what I thought when I first heard the word, but I was foolishly mistaken. Romanticism dealt with placing central importance upon the emotions and upon the individual. This time period only lasted about thirty years but greatly changed the and influenced the country in which we live in today. In the following composition, I will discuss the ideas of Romanticism and three famous writers of this time and their distinct subjects.The United States condensed as a nation during the major cultural change distinguished by the shift from classicism to Romanticism. This change had an impact on every aspect of culture including arts, philosophy, education and science.Before all this even happened, an earlier belief known as "Classicism" was around. This unhealthy culture put reason as their dominating characteristic of nature and were also bound by strict unchang ing laws by the government. Now, who would want to live under this dull inexpressible culture? Well, the early Puritans were part of this "Age of Reason" and many a good man came out of this era. Anyway, it was time for change. People wanted to start believing in themselves more and having a greater sense or nationalism. This is where Romanticism came in and replaced classicism. It was the beginning of a new era and initiated a whole new way of thinking. Romanticism basically dealt with three attitudes: Nature, the past, and the inner world of human nature. Although the early Romantic writers varied widely in the forms that they chose, these certain subjects were characteristics or Romantic attitudes.The writer who mainly told about nature was William Cullen Bryant. He became the first national spokesperson for a new religion of nature in which nature serves as a source of moral and spiritual lessons.One of his famous poems, "To a Waterfowl", tells of the journey of a waterfowl during migration and relates that to the path in which we as humans take in our lives. He also incorporates some religious attitudes in his works as well and you can see this at the end of "To a Waterfowl" when he tells you that "God will lead your steps aright" Washington Irving was a fine example of telling about the past. He wrote many a folk tales.In the short story "The Devil and Tom Walker" he Americanizes the devil and gives him qualities that are carried on with him for generations.

HIV/AIDS in Human Services Essay

HIV/AIDS is a worldwide pandemic that has ravished the lives of countless millions of people, since its discovery, more than 30 years ago. HIV/AIDS can be addressed through all three models of service delivery. Each of the models (Medical Model, Public Health Model and Human Services Model) may approach this issue differently, but they all have the same central focus; which is to combat this, ever evolving, global phenomenon. The Medical Model is going to address the issue of HIV/AIDS through four elements. First, the Medical Model will indentify symptom that lead to a diagnosis, then treatment of the disease and finally, research for a possible cure (Woodside & McClam, 2011, p. 99). The first element, of symptoms, is a bit tricky in regards to HIV/AIDS. Symptoms of HIV, which is short for human immunodeficiency virus, may not show up in a positive patient for over a decade (â€Å"AIDS Healthcare Foundation | Learn About HIV and AIDS†, n.d.). AIDS, which stands for acquired immune deficiency syndrome, develops in the final stages of HIV. Once the patient has reached that point, the immune system is too weak to fight viruses and the body is more susceptible to acquire various cancers (â€Å"AIDS Healthcare Foundation | Learn About HIV and AIDS†, n.d.). Therefore, with HIV/AIDS, diagnosis of the disease will most likely come before the symptoms. Following symptoms and diagnosis, is the element of treatment. Treatment of HIV/AIDS comes in the form of Antiretrovirals (ARVs). â€Å"Today, there are 31 antiretroviral drugs (ARVs) approved by the Food and Drug Administration to treat HIV infection† (â€Å"Treatment of HIV Infection, NIAID, NIH†, 2012). These drug combinations work to give the HIV positive patients a longer, healthier life. ARVs are only a treatment to subdue the virus; they are not a cure (â€Å"Treatment of HIV Infection, NIAID, NIH†, 2012). The final element, in the Medical Health Model, is cure. This year, at the International AIDS Conference in Washington D.C, which I personal attended, talk of a cure emerged. As of today, there is no proven cure to the virus, but we are at least on the way to an AIDS Free generation, as promised by Hillary Clinton at this year’s AIDS Conference (Norman, 2012). The Medical Health Model’s strengths lie in treating the disease from the inside. But disease affects the whole person, not just their body. The Medical Health Model does not address the social or interpersonal issues associated with the virus. The mission of the Public Health Model is focused on promoting physical as well as mental health, prevention and encouraging healthy behaviors (Woodside & McClam, 2011, p.109). In relation to HIV/AIDS, this means prevention in the form of pre/post-exposure prophylaxis treatment and education, as well as social action which includes advocacy. In July of this year, Truvada was approved as a PrEP or pre-exposure prophylaxis, which is an antiretroviral drug used in the prevention of HIV. â€Å"Truvada can be prescribed for high-risk groups, such as the partners of HIV-positive people and gay men† (â€Å"Pre-exposure Prophylaxis†, n.d.). Other prevention methods are post-exposure prophylaxis treatment, used after exposure of the HIV virus; and antiretroviral treatment as prevention. The most important method of prevention is education. Education of the basics of what exactly HIV is and how it is contracted as well as abstinence and sex education is essential. Finally, the Public Health Model concentrates on social action. The Public Health Model combats stigma and discrimination, through social action, as it relates to HIV/AIDS. Individuals that are stigmatized are encouraged to â€Å"take action to resist the forces that discriminate against them† (Parker & Aggleton, n.d.). The Public Health Model addresses the issue of HIV/AIDS in the most comprehensive way. It combines medical knowledge with community action skills (Woodside & McClam, 2011, p.109). The one thing that it is missing is the attribute of problem-solving skills. Finally, the Human Service Model which â€Å"considers the problem of the individual within the context of the environment† (Woodside & McClam, 2011, p.116). The three main focal points of the Human Service Model are to enhance the client’s well-being and quality of life, teach the client problem-solving skills and prevention (Woodside & McClam, 2011, p.118). Problem-solving is implemented through intervention within three areas: emotions, thought or beliefs and behavior (Woodside & McClam, 2011, p.117). It is important for the Human Service Model to break through the stigma of the disease. Because the negative stigma attached to the disease is so huge, it prevents some from getting tested or treated or protecting themselves, not only against the disease but protection from transmission if they themselves are infected. The Human Service Model looks at the issue of HIV/AIDS from a â€Å"whole person† perspective. They must identify barriers of testing, treatment and prevention based on such things as the individual’s culture or religious beliefs. Then find ways to connect with them despite those barriers. Strengths of the Human Service Model are found in their dealing with the whole person. Their weakness lays in the lack of a medical stand point on the issue of HIV/AIDS. Two of the leading organization available to address the issue of HIV/AIDS are the International AIDS Society and UNAIDS. The International AIDS Society is made up of HIV professional from all over the world. It is today’s leader in the world’s independent associations of such professionals (â€Å"International AIDS Society – About the IAS†, n.d). Their mission states that they are â€Å"a global movement of people working together to end the HIV epidemic, applying scientific evidence and best practice at every level of the HIV response† (â€Å"International AIDS Society – IAS Mission†, n.d). The main goals of the IAS are; to encourage solutions to AIDS response issues â€Å"through dialogue and debate† (â€Å"International AIDS Society – About the IAS†, n.d), purse to apply â€Å"evidence based policies and programmes† (â€Å"International AIDS Society – About the IAS†, n.d) to strengthen the response to AIDS worldwide and to advocate significant research. Some of the ways that IAS is making a difference in the realm of HIV is through; research for a cure, conferences, such as the International AIDS Conference in Washington D.C. and policy advocacy. IAS is very effective in making changes and addressing issues in HIV. Another leading organization that is actively address the issue of HIV/AIDS is UNAIDS. UNAIDS is â€Å"the Joint United Nations Programme on HIV/AIDS† (â€Å"Special Session fact sheets: What is UNAIDS?†, n.d.). They are the â€Å"leading advocate for global action against HIV/AIDS. Its mission is to guide, strengthen and support worldwide efforts to turn the tide against the epidemic† (â€Å"Special Session fact sheets: What is UNAIDS?†, n.d.). Among their goals are: â€Å"reducing sexual transmission; preventing HIV among drug users; eliminating new HIV infections among children, gender inequalities, stigma and discrimination, and travel restrictions† (â€Å"UNAIDS†, n.d.). UNAIDS is making changes to the key issues related to HIV/AIDS in implementing care programs, as well as support for individuals not only infected with the disease, but affected by it in other ways (â€Å"UNAIDS†, n.d.). â€Å"UNAIDS brings together the resources of the UNAIDS Secretariat and 10 UN system organizations for coordinated and accountable efforts to unite the world against AIDS† (â€Å"Our work†, n.d.), in order to effectively make changes and address the issue of HIV/AIDS. Through the hard work and dedication of all three service models, we have the opportunity to possibly eradicate this globally devastating disease. This generation could just be lucky enough to see the end of HIV/AIDS. References AIDS Healthcare Foundation | Learn About HIV and AIDS. (n.d.). AIDS Healthcare Foundation | HIV/AIDS Testing, Treatment, & Advocacy. Retrieved November 2012, from http://www.aidshealth.org/learn-about-it?gclid=CI-hppW917MCFUOK4AodA0YARA IAS Home Page. (n.d.). International AIDS Society. Retrieved from http://www.iasociety.org/ International AIDS Society – About the IAS. (n.d.). International AIDS Society – IAS Home Page. Retrieved from http://www.iasociety.org/AboutIAS.aspx International AIDS Society – IAS Mission. (n.d.). International AIDS Society – IAS Home Page. Retrieved from http://www.iasociety.org/Default.aspx?pageId=68 Norman, B. (2012, July 23). Hillary Clinton vows ‘AIDS-free generation’ at conference – Brett Norman – POLITICO.com. Politics, Political News – POLITICO.com. Retrieved from http://www.politico.com/news/stories/0712/78867.html Our work. (n.d.). UNAIDS. Retrieved from http://www.unaids.org/en/ourwork/ Parker, R., & Aggleton, P. (n.d.). HIV/AIDS-related Stigma and Discrimination: A Conceptual Framework and an Agenda for Action. Population Council | Home. Retrieved from http://www.popcouncil.org/pdfs/horizons/sdcncptlfrmwrk.pdf Pre-exposure Prophylaxis. (n.d.). HIV & AIDS Information from AVERT.org. Retrieved November 2012, from http://www.avert.org/pre-exposure-prophylaxis.htm Special Session fact sheets: What is UNAIDS? (n.d.). Welcome to the United Nations: It’s Your World. Retrieved from http://www.un.org/ga/aids/ungassfactsheets/html/fsunaids_en.htm Treatment of HIV Infection, NIAID, NIH. (2012, November 14). National Institute of Allergy and Infectious Diseases (NIAID). Retrieved November 15, 2012, from http://www.niaid.nih.gov/topics/hivaids/understanding/treatment/pages/default.aspx UNAIDS. (n.d.). UNAIDS. Retrieved from http://www.unaids.org/en/ What is ENUF? (n.d.). ENUF: social action to resist HIV stigma and promote resilience. Retrieved November 2012, from http://www.enuf.org.au/home Woodside, M., & McClam, T. (2011). An introduction to human services. Belmont, CA: Brooks/Cole Cengage Learning.

Succubus Blues CHAPTER 23

â€Å"Two,† he said after a moment's hesitation. â€Å"Just two.† â€Å"Just two,† I repeated flatly, thinking oh shit. â€Å"Is that including you?† â€Å"Yes.† I rubbed my temples, wondering how I could warn Jerome and Carter that we had two nephilim to deal with now. No one had mentioned that possibility. â€Å"Someone should have known that,† I muttered, more to myself than to Roman. â€Å"Someone should have sensed it†¦ there would have been two different nephilim signatures. That's how Jerome knew it was you. You have a unique signature – no one else has it.† â€Å"No one else,† Roman agreed with a smirk, â€Å"except my sister.† Oh shit. â€Å"Jerome didn't mention more than one – ah.† I blinked in sudden understanding. Jerome, by his own admission, hadn't actually been around for the birth. â€Å"Twins? Or†¦ more?† The archdemon could have fathered quintuplets for all I knew. Roman shook his head, still highly amused at my deductions. â€Å"Only twins. Just the two of us.† â€Å"So this is a family act then? You two hit the road together, going from town to town, wreaking havoc†¦Ã¢â‚¬  â€Å"Nothing so glamorous, love. Usually it's just me. My sister tries to keep a low profile – spends more time on her job and living her life. She doesn't really get caught up in grand machinations.† â€Å"Then how'd you rope her into this one?† Again, I thought about Erik's words, how most nephilim simply wished to be left alone. â€Å"She lives here. In Seattle. We're on her turf, so I talked her into going in on the final kill with me. She wasn't really into any of the stuff with the lesser immortals.† â€Å"Except beating on me,† I pointed out. â€Å"I am sorry about that. I think you pissed her off.† â€Å"I don't even know her,† I exclaimed, wondering which was worse: a nephilim in love with me or a nephilim holding a grudge. He just smiled. â€Å"I wouldn't be so sure of that.† He reached out to touch me, almost casually, and I backed away, making his smile slip. â€Å"Now what's wrong?† â€Å"What do you mean? You think you can just dump this on me and then expect things to be all peachy between us?† â€Å"Well, why not? Honestly, what have you got left to worry about?† I opened my mouth to protest, but he continued before I could speak: â€Å"I've already told you, I'm not going to hurt you or any of your friends. The only person left on my list is someone you don't even know or care about. That's it. End of story.† â€Å"Oh yeah? What'll happen then? After you kill Carter?† He shrugged. â€Å"Then I leave. I'll find someplace to hang out for a while. Probably teach again.† He leaned toward me, holding my gaze. â€Å"You could come with me, you know.† â€Å"What?† â€Å"Think about it.† He spoke eagerly, excitement growing with each word. â€Å"You and me. You could settle down and do all the things you like to do – your books, your dancing – without any immortal politics to muck your life up.† I scoffed. â€Å"Hardly. It's not like I can stop being a succubus. I still need sex to survive.† â€Å"Yes, yes, I know you'd still have to tag the occasional victim, but think about the times in between. You and me. Together. Being with someone you don't have to worry about hurting. Being with someone simply for the pleasure of it, not for survival. No superiors to harass you about meeting your quotas.† Seth came to mind just then, part of me idly wondering what it'd be like to be with him â€Å"just for pleasure.† Shifting back to my harsh reality, I told Roman, â€Å"I can't just run off. Seattle is my post. I have people to answer to; they wouldn't let me leave.† Cupping my face in his hands, he whispered, â€Å"Georgina, Georgina. I can protect you from them. I have the power to hide you. You can live your own life. No more answering to the bureaucracy above. We can be free.† Those hypnotic eyes hooked me like a fish on a line. For centuries, I had lived out immortality achingly alone, bouncing from one short-term relationship to another, ending any connection that got too deep. Now, Roman was here. I was attracted to him, and I didn't have to push him away. I couldn't hurt him through physical contact. We could be together. We could wake up together. We could live out eternity together. I would never have to be lonely again. Longing surged up within me. I wanted it. Oh God, I wanted it. I didn't want to hear Jerome chastise me for my â€Å"all lowlifes, all the time† seduction policy. I wanted to come home and tell someone about my day. I wanted to go out dancing on the weekends. I wanted to take vacations together. I wanted someone to hold me when I was upset, when the ups and downs of the world pushed me too far. I wanted someone to love. His words blazed through me, piercing my heart. I knew, however, they were only that: words. Eternity is a long time; we couldn't hide forever. Eventually we'd be found, or when Roman finally got destroyed on one of his â€Å"protest† missions, I'd be exposed and have a lot of angry demons to answer to. He was offering me a child's dream, an impractical fantasy with a short-lived, doomed run. Furthermore, running off with Roman meant complying with the outcome of this insane plot of his. Logically, I could understand his angst and desire to lash back. I felt for his sister – even if she inexplicably hated me – who simply wanted to live an ordinary life. I had seen slaughter and bloodshed over the years, the extinction of entire populations of people whose names and cultures no one remembered today. To live with that over and over throughout these long millennia, to always be on the run, hiding simply because of an accident of birth†¦ yes, perhaps I would be pissed off too. Yet, I still could not see that as sufficient reason for the random killing of immortals, simply to â€Å"prove a point.† The fact that I knew these immortals personally made it worse. Carter's attitude still unnerved me, yes, but he had saved my life, and my days with him hadn't been unbearable. If anything, Roman should laud the angel. The nephilim's biggest complaint was that immortals stayed locked into archaic sets of rules and roles, but Carter had broken the mold: an angel who chose friendship with his hypothetical enemies. He and Jerome typified the kind of rebellious, nonconforming lifestyle so advocated by Roman. Too bad that didn't seem to be enough to dissuade the nephilim. I wondered if I could. â€Å"No,† I told him. â€Å"I can't do it. And you don't have to do it either.† â€Å"Do what?† â€Å"This plot. Killing Carter. Just let him go. Let it all go. Violence only begets more violence, not peace.† â€Å"I'm sorry, love. I can't. There's no peace for my kind.† I reached out and touched his face. â€Å"You call me that, but do you really mean it? Do you love me?† He caught his breath, and I suddenly realized he could be just as hypnotized by my eyes as I was by his. â€Å"Yes. I do.† â€Å"Then do this for me if you love me. Walk away. Walk away from Seattle. I†¦ I'll go with you if you do.† I hadn't realized I'd meant it until the words escaped my lips. Running off was a child's fantasy, true, but it would be worth it if I could avert what was to come. â€Å"You mean it?† â€Å"Yes. As long as you can keep me safe.† â€Å"I can keep you safe, but†¦Ã¢â‚¬  He stepped away from me and paced around, running a hand through his hair in consternation. â€Å"I can't walk away,† he finally told me. â€Å"Almost anything in the world I would do for you, but not this. You can't imagine what it's been like. You think immortality's been cruel to you? Imagine what it's like always running, always watching your back. I have just as much trouble settling down as you. Thank God for my sister. She's the only one I have, the only mainstay in my life. The only one I loved – until you, at least.† â€Å"She can come with us†¦Ã¢â‚¬  He closed his eyes. â€Å"Georgina, when my mother was still alive – millennia ago – we lived in a camp with some of the other nephilim and their mothers. We were always running, always trying to stay ahead of those pursuing us. One night†¦ I'll never forget it. They found us, and I swear, Armageddon itself could never be so terrible. I don't even know who did it – angels, demons, or whatever. I mean, when it comes down to it, they're all the same really. Beautiful and terrible.† â€Å"Yes,† I whispered. â€Å"I've seen them.† â€Å"Then you know what they can do. They swept in and just destroyed everyone. It didn't matter who. Nephilim children. Humans. Everyone was considered a liability.† â€Å"But you escaped?† â€Å"Yes. We were lucky. Most weren't.† He turned back to look at me. His heartache made my eyes burn. â€Å"Do you see now? Do you see now why I have to do this?† â€Å"You only further the bloodshed.† â€Å"I know, Georgina. For Christ's sake, I know. But I have no choice.† I saw in his face then that he hated being a part of that bloodshed, part of the same destructive behavior that had haunted his childhood. But I also saw that he was inextricably tied to that. He could not escape it. He had lived too long, so much longer than me. The years of fear and anger and blood had twisted him. He had to see this game played out. Ifight every day to not let the past overtake me. Sometimes I win, sometimes it does. â€Å"I have no choice,† he repeated, face desperate. â€Å"But you do. I still want you to come with me when I'm done.† A choice. Yes, I did have a choice. A choice between him and Carter. Or did I? Was there anything I could do to save Carter at this point? Did I want to save Carter? For all I knew, Carter had slaughtered countless nephilim children over the years in the name of good. Maybe he deserved the punishment Roman wanted to mete out. What were good and evil, really, but stupid categories? Stupid categories that restricted people and punished or rewarded them based on how they responded to their own natures, natures they really didn't have any way to control. Roman was right. The system was flawed. I just didn't know what to do about it. What I needed was time. Time to think about all of this, time to figure out a way that would save angel and nephilim both, if such a feat were possible. I didn't know how to buy that time, though, not with Roman standing there staring at me, aflame with his romantic notion of running off together. Time. I needed time and had no idea how to get it. I had no powers to help in a situation like this. If Roman decided I was a threat, I would be unable to fight against him. A nephilimcould easily blow one of you out of the water. I could not pull divine strings and contracts like Hugh, had no superhuman reflexes and strength like Cody and Peter. I was a succubus. I changed shape and had sex with men. That was it. That was it†¦