External causes for Enron to collapse Essay

1) Deregulation Deregulation of the U.S. energy industry made possible Enron’s emergence as a major corporation, but also ultimately may have contributed to its collapse. The company successfully seized the opportunity created by deregulation to create a new business as a market maker in natural gas and other commodities. Enron successfully influenced policymakers to exempt the company from various regulatory rules, for example in the field of energy derivatives. This allowed Enron to enter various trading markets with virtually no government oversight. Arguably, regulation might have prevented Enron from taking some of the risks and making some of the mistakes which it did. While deregulation may initially have helped Enron, by allowing it to create and enter new markets, it later hurt the company by removing the very restraints that might have kept it from becoming fatally overextended. 2) Lax regulatory enforcement Arguably, government regulatory agencies failed to exercise sufficient oversight or to enforce the rules that were on the books. Regulatory bodies that failed to enforce the rules governing Enron’s actions included the Securities and Exchange Commission (SEC), the Federal Energy Regulatory Commission (FERC), and the Commodities Futures Trading Commission (CFEC). 3) Weak and ambiguous accounting standards Hindsight makes it fairly clear that the accounting standards promulgated by the Financial Accounting Standards Board (FASB) were too weak and too ambiguous with respect to the complex trading transactions and financial structures that Enron established and operated. Two areas stand out as ones of particular concern. First, the rules apparently permitted the widespread use of market-to-market (MTM) accounting in areas for which it was not originally intended. Second, the 3 percent rule for outside ownership of SPEs was arguably too low to maintain genuine independence. An underlying issue was that corporate practice (e.g., sophisticated online trading of complex financial derivatives) had outpaced the work of the rules makers,  leading to the application of rules in situations for which they were not originally designed. 4) A lack of independence on the part of the company’s auditors and law firms working for the company A key external issue was conflict of interest on the part of accounting and law firms working for Enron. Arthur Andersen, the company’s accounting firm, arguably had a conflict of interest in that Arthur Andersen provided both external audit services and internal consulting for Enron. If Arthur Andersen were to challenge the propriety of Enron’s financial statements in its annual audit, it ran the risk of jeopardizing its lucrative consulting and â€Å"inside† accounting work for its client. Moreover, relations between the two firms were unusually close, possibly undermining Arthur Andersen’s objectivity and independence. Similarly, Vinson & Elkins, Enron’s outside law firm, was seemingly under pressure not to question the legality of the Special Purpose Entities (SPEs) too closely, since Enron was a major client of the firm. 5) Inadequate campaign finance and lobbyist rules. Enron made extensive legal use of various techniques of political influence, including engaging the services of lobbyists, making extensive contributions to political campaigns, particularly using soft money, and hiring former government officials. One of the external causes, then, may have been campaign finance and other rules that permitted such legal exercise of corporate influence in policymaking. 6) Weak stakeholder oversight. A case can be made that external stakeholders–especially large institutional investors such as pension and mutual funds–failed to exercise due diligence. These institutional investors were happy to make handsome returns on their extensive investments in Enron in the late 1990s, but failed to become actively involved in corporate governance at the company until it was  too late.

The Chrysalids by John Wyndham

The Chrysalids by John Wyndham Free Online Research Papers The title â€Å"The Chrysalids† signifies that it is a novel about change. The word â€Å"chrysalid† is related to the word â€Å"chrysalis†, which means â€Å"the form which butterflies, moths, and most other insects assume when they change from the state of larva or caterpillar and before they arrive at their winged or perfect state†. Or in simpler terms, it is the state where the caterpillar does most, if not all, of its change into a butterfly. Change can happen anywhere, whether it be in a physical form, such as the caterpillar turning into a butterfly, or evolution of entire species; a mental state, for instance a deeper comprehension of an emotion, or an education towards acceptance and understanding; or in a social environment, for example the abolishment of slavery and the non-discriminatory laws. Change is almost inevitable, fore it is the driving force of life. With out change life could not adapt to its surroundings and survive. If change were to stop, then life would become meaningless. The Earth would be the same if there was life with no change, than if there was no life at all. Generally when people ponder about the notion change, they think about a process where a thing transforms into a better version of itself. While change is usually associated with evolution, it can sometimes be the complete opposite. Change can happen for the worse, though it is seldom seen. With life comes change, and though in The Chrysalids some change is not for the better, character, environment and the community all slowly develop into something else. David changes a lot throughout the novel The Chrysalids. Many things in his life have shaped him, but the most significant is Sophie and the many promises he made as a young boy. The caterpillar stage for David is when he was a young boy. He goes into his chrysalis when he meets Sophie since that is the day his mind begins to change. Sophie was David’s best friend, and he soon found out that she was in fact a mutant because of her miniscule sixth toe. David, being a young boy, did not think much of the mutation. Although David was raised to believe that mutants were a frightful thing, he thought that â€Å"there was nothing frightful about Sophie† (pg. 14) because he got to know Sophie before he knew about the mutation. He thought that if Sophie, â€Å"an ordinary girl† (pg. 14), were to be â€Å"hateful in the sight of God† (pg. 13) than â€Å"there must be a mistake somewhere† (pg. 14) in his religion. Sophie’s mother made David pr omise not to tell anyone about Sophie’s sixth toe. Sophie’s mother said that if anybody were to find out about Sophie â€Å"they’d be terribly unkind to her† (pg. 12). David knew that they would be unkind to her because of her sixth toe, but he did not comprehend why so many people would hate such a little toe, and how such a little toe can cause so much anxiety. When he was a little older he found out that he was also â€Å"abnormal† because of his telepathic powers. Once while sending thought shapes he was caught by his uncle, Axel, and was asked what he was doing. David briefly explained what he was doing and the whole concept of thought shapes. Luckily, Uncle Axel was David’s friend and was unsure of the image of man. Uncle Axel, knowing the kind of society he and David live in, makes David promise not to tell anyone else about his gift. Uncle Axel says to David: Just after that promise, uncle Axel makes David promise that he will â€Å"never do it out loud anymore†(pg. 31) so that the risk of being caught is reduced. Through these promises to Sophie’s mother and Uncle Axel, David becomes aware that he is different and as he grows from a boy into a man, he realizes that he must hide his thought shapes from society so that he can survive. He knows that not all deviations are harmful, like his society would want him to believe. His thoughts about his society have never been the same after the promises. In his chrysalis, David spoke with his uncle Axel about the places beyond his town. Uncle Axel was a sailor, so he tells David of all the strange stories he heard from other sailors. Strange stories of lands where women do all the work and eat the men when they are 24 years old, places where heads of corn grow taller than small trees, where very strange plants grow that could not be classified as anything normal. David learns about people on other lands who think they are the true image of man and persecute and kill anyone who is different. These stories about the people in far off lands from Uncle Axel show David that everyone has their own image, and no one knows for sure if their definition is correct. It teaches David to question things that people tell him, rather than just accept them. It also teaches David that even though a group of people want you to believe something, like the true image of man, it does not make it true. This shows David that he could actually be the true image. Near the end of the novel, David is ready to emerge from his chrysalis as a man whose hardships has changed him into an entirely new person. While change is happening in David’s life, Waknuk, the main town in the book, is changing environmentally. Waknuk is town that is run by its religion. It wants to â€Å"keep pure the stock of the Lord† (pg. 18), so they actively root out differences in plants and animals, which are called deviations, and destroy them. Abnormalities in humans are labelled abominations and are also punished by sterilization and banishment. Many of the residents of Labrador believe that God sent Tribulation to kill the Old People because the Old People thought that they were superior to Him. Through hints in the book one can conclude that Labrador is actually the province of Labrador in Canada, the Old People they are referring to are us and tribulation was a nuclear holocaust that killed almost everything on the earth, the â€Å"tribulation† that was nearest to them was probably a nuclear bomb dropped somewhere in the centrals of this can be seen after the Hiroshima bomb. In Hiroshima, after the Atomic Bomb was dropped, babies around the area were being born with no hair or no finger nails. A nuclear bomb that is many times larger than the atomic bomb would give of many times more radiation and cause more severe mutation. A nuclear blast would turn land black because of the mass explosion. The places that glow at night are caused by the nuclear radiation given off by the explosion and the plutonium used in nuclear bombs. Nothing would grow because the radiation would either kill everything or make plants and animals sterile so they cannot reproduce. The fish in the sea would die because of radiation and water contamination. Another example of how the environment is changing is that David commented on how people think that Labrador used to be a cold place in the time of the Old People. David also said that â€Å"there are only two cold months in the year now† (pg. 39). Immense heat from nuclear blast would warm the environment. Climate change would probably follow because a giant nuclear blast would send smoke and gas into the atmosphere and the gases would act like a greenhouse and warm the earth. When David was talking with uncle Axel he said that: A nuclear bomb dropped somewhere in the central-eastern US would send radiation into the air, so a south-west wind would bring up the radiation and cause deviations. For the environment, the caterpillar stage was the time of the Old People. The chrysalis form was during the nuclear holocaust when the environment was rapidly changing. The environment finally emerged into a place that caused genetic mutations and was really unhealthy and unsafe to any life form, which is the complete opposite from when it began. One can say that the environment has fully emerged from its chrysalis, however, over time the environment will slowly return back to normal. So once the environment has emerged from its first chrysalis, it will spend some time as its current form then it will go into a second chrysalis. Inside the second chrysalis the environment will go through several changes that will reverse all the harm done to it. It will finally emerge out of the second chrysalis as a healthy envi ronment, the contrary of what it was like before the second chrysalis, but the same from before the first chrysalis. The environment has not changed for the better during its transformation, although it will undergo another alteration and change back into what it was before. The community of Labrador is also changing, but not in a physical sense. The views of the community are changing. The views that used to be a conservative, very religious and one-sided, the side of the church, type of thinking changed into republican, fore-profit, and half opened minded type of thinking. The great horses are a perfect example of this change. David’s father, Joseph Strorm, was appalled about the horses his neighbour had imported from the main city, Rigo. Joseph argued that while the horses can be used to bring in a higher profit by doing twice or thrice the work than regular horses and consume less feed than two regular horses, they should be killed because â€Å"a horse that size is not right† (pg. 37) and that â€Å"God never made horses the size of these† (pg. 36). He argues with the inspector, but says he cannot do anything because they are â€Å"government-approved† (pg. 36). During Joseph’s argument with the inspector, h e says: Another great example of the how the views of generations differ is that the government chooses to sterilize and banish abominations instead of killing them. While David was talking with Jacob, an elder around Waknuk, he found Jacob was raging about how the government is becoming less and less religious and more like trying to please everyone. Jacob was saying that a generation ago mutants were killed like other deviations. Not just killed, but burnt. David was shocked. David’s generation was brought up thinking that only â€Å"crops and stock† (pg. 88) were burnt, and mutants were sterilized and banished to the Fringes. Jacob saw nothing wrong with burning mutants because they were â€Å"not† human, they were deviants – and fire is the only way to â€Å"cleanse deviations† (pg. 88). While Jacob was raging he stated: David asked his uncle Axel about the sterilization and he responds: Jacob knows that the generation’s morals are changing. He referred to Ted Norbet, a person in Waknuk, and his crime of hiding ten animals that are deviations (the novel does not say which kind of animal) and â€Å"eating all but two before he was found out† (pg. 87). Jacob said that in his day, if anyone had done a thing like that, they would receive â€Å"a public shaming on a Sunday, a week worth of penances, and a tenth of all he had†¦ so you’d not find people doing that kind of thing†¦Ã¢â‚¬  (pg. 87). Jacob is outraged that the community is changing and soon brings up another valid point about the child bearing laws. Jacob said to David that in Jacob’s father’s generation â€Å"a woman who bore a child that wasn’t in the image was whipped for it. If she bore three out of the image she was uncertified, outlawed, and sold.† (pg. 88). Jacob said that his father â€Å"reckoned there was a lot less trouble with mutant s†¦Ã¢â‚¬  (pg. 88). Now the punishment for a woman who bears three deviational children is that her husband has a choice whether or not he will legally leave her. The generation’s views are changing mostly because the government wants to be re-elected. Satisfying as many people as possible is important when one is in politics. The government sterilizes and banishes mutants instead of killing them because killing a thing that looks nearly human looks like murder, and murder does not sit well with most people – so the government finds a compromise. Instead of killing the deviations, the government sterilizes them and banishes them to the Fringes, so the affect is the same: the mutants will not be able to reproduce and there will be no mutants within the Labradorean society. This compromise allows the government to receive votes from everyone. The same thing goes with the child bearing laws. The compromise for the women who bear three children is that they are not punished as harshly as before. This is so because the men who really love their wives will vote for the political party whose agenda is to reduce the punishment. Th e compromise lets the government allow a man the choice to legally leave his wife if three children are mutants, but also does not harm the wife; therefore the government receives votes from both sides. Most of the changes to the generation’s views are made by the government. The government’s caterpillar form was a very strict and religious one. While in its chrysalis it made these new laws that compromise certain points of view. Now, it emerges from its chrysalis as a transformed government. One that has new laws that do not punish as harshly and whose views are willing to allow things into society if they prove to be useful. The government has changed and developed into a government with altered values and views. Character, environment and community all slowly developed into something different in The Chrysalids. The Chrysalids has demonstrated that change is inevitable, and only through change can something survive. Every bit of change is necessary; fore if David did not change his thoughts towards his society, than he might have given his secret about his thought-shapes away and he could have been captured and killed. If the environment did not change than â€Å"tribulation†, the nuclear holocaust would have lasted forever. If the Labradorean government never changed its policies towards useful deviations, than it would not be able to survive because it would be re-elected. Change and transformation is the only for a thing to become a better version of itself. Change is what makes life worth living. If change were to stop, then life would become meaningless. Research Papers on The Chrysalids by John WyndhamThe Fifth Horseman19 Century Society: A Deeply Divided EraWhere Wild and West MeetComparison: Letter from Birmingham and CritoHip-Hop is ArtThe Project Managment Office SystemCapital PunishmentPETSTEL analysis of IndiaGenetic EngineeringCanaanite Influence on the Early Israelite Religion

7 Steps to Stop Overthinking Everything in Your Life

7 Steps to Stop Overthinking Everything in Your Life You know you do it. It takes you half an hour to decide which sandwich to order at lunch. A week to decide what to do with your weekend. Years to decide in which direction you want to take your career. You tell yourself just to make a darn decision, but as soon as you do the chorus of doubts and second-guessing starts. If you want to make faster and better life decisions, it’s important to stop overthinking everything in your life. Here are 7 excellent strategies for how to clear your head.1. Zoom out and look at the big pictureBe a bit more mindful and start observing your thoughts from a distance. Rather than getting all caught up in the moment, observe your process and try to take the panic out of it. Simply noticing the restlessness of your mind without being swept away by that can help.2. Write it downIf you don’t have someone to talk your options through with, you can always talk them through with yourself- at least on paper. You’ll be able to organize (and see) your thought process and perhaps see the situation much more clearly.3. Stop thinking so muchSometimes designating â€Å"no-thinking times† is the way to go. If you have trouble sleeping, for example, limit yourself to not thinking about stressful things after 8 p.m. Or, you could schedule specific thinking time (say in 20 minute sections) and try to keep the hamster wheel still the rest of your day. When your time is up, move on to something more productive and try again in your next designated time slot.4.  Walk away for a momentIt’s really hard to concentrate on two things at once. Distract yourself from mental torture by doing literally anything else. Find an absorbing activity and use it as a cure-all for depressed or stressed moments.5. Be proactiveBreak a thought spiral by taking proactive steps towards getting something done. Pick one thing you can do now and focus on that. Do that one thing. And whenever you find yourself worrying endlessly about the f uture, take a break and repeat.6. Listen to and trust yourselfYour own opinion matters. Respect it. Trust yourself to make the right choice. And let go of the doubts.7. Know you can change your mindEven if you do make the â€Å"wrong† choice, don’t despair. It’s not worth gnashing your teeth over a decision when you’re really just worried you won’t choose correctly. Take away that fear by realizing that, no matter what happens, you can always change the wrong decision and correct things. No decisions are final. So no decisions require agonizing deliberation.

The effect French Revolution had on the main events in European Essay

The effect French Revolution had on the main events in European history in the 19th century - Essay Example Also, there was the rise of the capitalist bourgeois class that clashed with the aristocratic noble classes over political power. Though there was a new rising bourgeois class, France was still very much tied to old ways of politics: France in the eighteenth century still possessed a large measure of medievalism—a condition reflected in its diversified legal structure, in its powerful guilds, in its communes, in the church, in universities, and in the patriarchal family (Nisbet 157). These factors are tied to the overall effects of the revolution on France and all of Europe, those effects being a rise in individualism, patriotism, and nationalism. These ideas were trenchantly in opposition to the prevailing monarchies of the time that ruled over Europe at the time of the revolution. The French Revolution did not merely replace one set of rulers with another; it replaced an entire ideological system with another throughout the western world. As was mentioned, the causes of the revolution are very much tied together with the effects. The debt and poverty caused by the decisions of the monarchy were one of the chief concerns of the new bourgeois class: â€Å"a new a revolutionary class, the bourgeoisie, had risen in wealth and power during the eighteenth century, but had been denied political power and social recognition by the old ruling class of aristocrats and nobles† (Stromberg 88). This aspect has two main ideas behind it. First, the capitalists were financially hurt because of the decisions of the aristocracy. They were subject to the decisions of the aristocracy, as these decisions had a direct effect upon the economy of the country in which they functioned. To put it specifically, the decisions of the aristocracy had a direct effect on the capitalists ability to make money. Secondly, because the bourgeoisie

Economics USA Essay Example | Topics and Well Written Essays - 500 words

Economics USA - Essay Example If markets are doing well in some part of the world it reflects in other parts of the world. Precisely if the market goes down it results in a ripple effect that brings down most of the markets in the world. It was believed that when a commodity was produced there would be demand for the product. But the whole scenario of the market changed upside down, markets crashing; unemployment was increasing, rise in inflation, prices were falling and eventually factories being closed. It was believed that markets correct themselves but it was proven wrong by the great depression. Maynard Keynes's theory hold good, according to his theory fall in investment spending might result in fall in consumption spending. US economy is the world's largest and powerful economy, a slight change in its markets would result in a ripple effect throughout the world markets. The US has proven itself as the land of opportunities for many people around the globe. Like many of the economies the US has seen the Booms and Busts of the markets that brought happiness in good times and sorrow in bad times. In 1920's the US went through the great depression and slowly and steadily markets stabilized and experts called this as the Business Cycle. In late 1990's due to the Bubble Burst the markets crashed and in consequent years it bounced back.

Cloud Computing Models Research Paper Example | Topics and Well Written Essays - 1750 words

Cloud Computing Models - Research Paper Example As such, my analysis will be based on reading Addressing Export Control in the Age of Cloud Computing and recommending the best path for the company to take. Export Control in the United States plays a critical role in ensuring that the national interests and foreign policy regulations are adhered to. United States places restriction on the export of some software, items and technology. The Departments of Commerce, Defense, Interior, Energy and other US agencies control the flow of software out of United States. Cloud computing is a new and emerging concept. One of the most fascinating aspects of cloud computing is the autonomy it offers. Though it has been with us not for long, it is undisputable it has proven to be a major commercial and SME success catalyst and hopefully will continue for the next decades. Clouds are of particular interest not only with expanding tendency to outsource IT to cut on management overheads and to widen existing limited IT infrastructures, but even more notably, they reduce the entrance barrier for new players to deliver their respective goods and services to a wider market with minimal entry and exit costs and infrastructure. The lack of term or volume commitments, pay as you go pricing model, and unrestricted entry and exit seem to offer a license to behave impulsively. Tempting as it may be to shift deployment to the cloud, IT manager realize that their business depend on thoughtful planning (Lorna Uden, 2012). The key policy questions that the company is likely to face include privacy, jurisdiction, and security. The concept of jurisdiction is applicable where data originates from one location i.e. US and find itself in another location i.e. Europe. Because export control primarily concerns movement of data, then the question of whether the company will satisfy expose control regulations when it adopts the cloud need to be answered (Villasenor, 2011). The products

Selecting An Appropriate Method Of Intervention Social Work Essay

Selecting An Appropriate Method Of Intervention Social Work Essay Intervention is rarely defined. It originates from the Latin inter between and venire to come and means coming between Trevithick, 2005: 66. Interventions are at the heart of everyday social interactions and make inevitably make up a substantial majority of human behaviour and are made by those who desire and intend to influence some part of the world and the beings within it (Kennard et al. 1993:3). Social work interventions are purposeful actions we undertake as workers which are based on knowledge and understanding acquired, skills learnt and values adopted. Therefore, interventions are knowledge, skills, understanding and values in action. Intervention may focus on individuals, families, communities, or groups and be in different forms depending on their purpose and whether directive or non-directive. Generally, interventions that are directive aim to purposefully change the course of events and can be highly influenced by agency policy and practice or by the practitioners perspective on how to move events forward. This may involve offering advice, providing information and suggestions about what to do, or how to behave and can be important and a professional requirement where immediate danger or risk is involved. In non-directive interventions the worker does not attempt to decide for people, or to lead, guide or persuade them to accept his/her specific conclusions (Coulshed and Orme, 1998: 216). Work is done in a way to enable individuals to decide for themselves and involves helping people to problem solve or talk about their thoughts, feelings and the different courses of action they may take (Lishman, 1994). Counselling skills can be beneficial or important in this regard (Thompson 2000b). Work with service users can therefore involve both directive and non-directive elements and both types have advantages and disadvantages (Mayo, 1994). Behaviourist, cognitive and psychosocial approaches tend to be directive but this depends on perspective adopted and the practitioners character. In contrast, community work is generally non-directive and person-centred. Interventions have different time periods and levels of intensity which are dependent on several factors such as setting where the work is located, problem presented, individuals involved and agency policy and practice. Several practice approaches have a time limited factor such as task-centred work, crisis intervention and some behavioural approaches and are often preferred by agencies for this reason. In addition, practice approaches that are designed to be used for a considerable time such as psychosocial are often geared towards more planned short-term, time limited and focused work (Fanger 1995). Although negotiation should take place with service users to ensure their needs and expectations are taken into account, it is not common practice for practitioners to offer choice on whether they would prefer a directive or non-directive approach or the practice approach adopted (Lishman, 1994). However, this lack of choice is now being recognised and addressed with the involvement of service users and others in the decision-making process in relation to agency policy, practice and service delivery (Barton, 2002; Croft and Beresford, 2000). The purpose and use of different interventions is contentious. Payne (1996: 43) argues that the term intervention is oppressive as it indicates the moral and political authority of the social worker. This concern is also shared by others with Langan and Lee (1989:83) describing the potentially invasive nature of interventions and how they can be used to control others. Jones suggests that in relation to power differences and the attitude of social workers especially with regards to people living in poverty: the working class poor have been generally antagonistic toward social work intervention and have rejected social works downward gaze and highly interventionist and moralistic approach to their poverty and associated difficulties (Jones, 2002a: 12). It is recognised that intervention can be oppressive, delivered with no clear purpose or in-depth experience however, some seek and find interventions that are empathic, caring and non-judgemental due to practitioners demonstrating rele vant experience and show appropriate knowledge (Lishman, 1994:14). For many practitioners, these attributes are essential in any intervention and are demonstrated through commitment, concern and respect for others which are qualities that are valued by service users (Cheetham et al. 1992; Wilson, 2000). Dependent on the nature of help sought there are different opinions on whether interventions should be targeted on personal change or wider societal, environmental or political change. Some may want assistance in accessing a particular service or other forms of help and not embrace interventions that may take them in a particular direction i.e. social action (Payne et al. 2002). In contrast, problems may recur or become worse if no collective action is taken. Importance has reduced in relation to methods of intervention over recent years as social work agencies have given more focus to assessment and immediate or short-term solutions (Howe, 1996; Lymbery 2001). This is strengthened by the reactive nature of service provision which is more concerned with practical results than with theories and principles. This has a reduced effect on workers knowledge of a range of methods resulting in workers using a preferred method which is not evidenced in their practice (Thompson, 2000). Methods of intervention should be the basis of ongoing intervention with service users, but often lacks structured planning and is reactive to crisis. This reactive response with emphasis on assessment frameworks is concerning, as workers are still managing high caseloads and if not supervised and supported appropriately, workers are at risk of stress and eventual burn-out (Jones, 2001; Charles and Butler, 2004). Effective use of methods of intervention allows work to be planned, structured and prioritised depending on service users needs. Methods can be complicated as they are underpinned by a wide range of skills and influenced by the approach of the worker. Most methods tend to follow similar processes of application: assessment, planning of goals, implementation, termination, evaluation and review. Although the process of some methods is completed in three/four interactions others take longer. This difference shows how some methods place more or less importance on factors such as personality or society, which then informs the type of intervention required to resolve issues in the service users situation (Watson and West, 2006). More than one method can be used in conjunction with another, depending on how comprehensive work with service users needs to be (Milner and OByrne, 1998). However, each method has different assessment and an implementation process which looks for different types of information about the service users situation for example, task centred looks for causes and solutions in the present situation and psychosocial explores past experiences. Additionally, the method of assessment may require that at least two assessments be undertaken: the first to explore the necessity of involvement and secondly, to negotiate the method of intervention with the service user. An effective assessment framework that is flexible and has various options is beneficial but should not awkward or time consuming to either the worker or the service user. As Dalrymple and Burke (1995) suggest, a biography framework is an ideal way as it enables service users to locate present issues in the context of their life both past and present. Workers should aim to practice in a way which is empowering and the process of information gathering should attempt to fit into the exchange model of assessment, irrespective of the method of intervention and should be the basis of a working relationship which moves towards partnership (Watson and West, 2006). As part of the engagement and assessment process, the worker needs to negotiate with the service user to understand the issue(s) that need to be addressed and method(s) employed and take into account not only the nature of the problem but also the urgency and potential consequences of not intervening (Doel and Marsh, 1992). Importance should be placed on presenting and underlying issues early in the assessment process as it enables the worker to look at an assessment framework and approach that assists short or long-term methods of intervention. An inclusive and holistic assessment enables the service user to have a direct influence on the method of intervention selected and be at the heart of the process. The process of assessment must be shared with and understood by the service user for any method of intervention to be successful (Watson and West, 2006). The workers approach also has an influence on method selection as this will affect how they perceive and adapt to specific situations. The implementation of methods is affected by both the values of the method and value base of the individual worker. The worker will also influence how the method is applied in practice through implementation, evaluation, perceived expertise and attitude to empowerment and partnership. Methods such as task centred are seen to be empowering with ethnic minority and other oppressed groups as service users are seen to be able to define their own problems (Ahmad, 1990). However, when an approach is used which is worker or agency focused the service user may not be fully enabled to define the problem and results in informing but not engaging them in determining priorities. Empowerment and partnership involves sharing and involving service users in method selection, application of the method, allocation of tasks, responsibilities, evaluation and review and is crucial in enabling facing challenges in their situations and lives. However, service users can have difficulty with this level of information-sharing and may prefer that the worker take the lead role rather than negotiating something different and not wish to acquire new skills to have full advantage of the partnership offered. Selecting a method of intervention should not be a technical process of information gathering and a tick box process to achieve a desired outcome. Milner and OByrne (2002) suggest it requires combining various components such as analysis and understanding of the service user, worker and the mandate of the agency providing the service otherwise intervention could be is restrictive and limit available options. However, negotiation and the competing demands of all involved parties must be considered and the basis of anti-oppresive practice established. Methods of intervention can be a complex and demanding activity especially in terms of time and energy and therefore, short-term term methods are seen as less intensive and demanding of the worker as well as more successful in practice. However, Watson and West (2006: 62) see this as a misconception, as the popular more short-term methods often make extensive demands on the workers time and energy. Workers are often dealing with uncertainty as each service user have different capabilities, levels of confidence and support networks. Therefore, there is no one ideal method for any given situation but a range of methods that have both advantages and disadvantages and as Trethivick (2005: 1) suggests workers need to have a toolkit to begin to understand people and need to widen the range of options available in order for them to respond flexibly and appropriately to each new situation (Parker and Bradley, 2003). When using methods of intervention, workers have to be organised to ensure that the task is proactively carried out and often attempt to prioritise involvement with service users against both local and national contexts and provide an appropriate level of service within managerial constraints. This prioritisation means in practice that, given the extensive demands, work using methods can only be with four or five service users at any one time and with the additional pressure of monitoring and supervising service users and reports, risk response is often responsive and crisis driven (Watson and West, 2006). To work in an empowering and anti-oppressive perspective is to ensure that intervention focuses clearly on the needs of the service user, is appropriate to the situation than the needs of the service. An understanding of these competing demands and the workers ability to influence decision-making processes does impact on method selection however, this should not mean that the service is diluted and methods be partially implemented as this is not conducive to managerial or professional agendas on good practice. Thompson (2000:43) sees this as the set of common patterns, assumptions, values and norms that become established within an organisation over time and a concern of workers is competitive workplace cultures where ability is based on the number of cases managed rather than the quality that is provided to service users which may result in use of less time-consuming methods. For work to be effective, an ethical and a professional not just a bureaucratic response to pressures faced is required and is not about the service user fitting into the worker or agencys preferred way of working but looking at what is best for the service user and finding creative ways to make this happen. Workers need to be careful not to seen as the expert who will resolve the situation as even the most established and experienced practitioners have skills gaps and often develop skills when working with the service users. This process of learning in practice requires good support and supervision, enabling the worker to reflect on assumptions about service users and their capabilities especially in relation to gender, race, age or disability to prevent internalised bias to impact on what the service user requires to work on to change the situation (Watson and West, 2006). It is crucial to appreciate the situation from the service users perspective and see them as unique individuals as Taylor and Devine (1993: 4) state the clients perception of the situation has to be the basis of effective social work. This concern is also shared by Howe (1987:3) describing the clients perception is an integral part of the practice of social work. Service users often have their own assumptions about what social work is and what workers are able to provide which is generally based on past relationships and experiences for example, black service users experience may reflect a service which in the past was not appropriate to their needs (Milner and Byrne, 1998: 23) but to alleviate this practitioners need to work in an open, honest and empowering manner and recognise that although service users may be in negative situations they also have strengths and skills that need to be utilised in the social work relationship. Workers should ensure that written agreements are developed that acknowledge all participants roles and responsibilities and avoid assumptions or issues (Lishman, 1994), this avoids breakdown in trust and encourages honesty and open shared responsibility between service user and worker. This involves negotiation on what should be achieved, by whom, including agency input. Agreements can provide the potential for empowering practice that involves partnership. However, cognisance has to be taken to ensure that the agreement does not become a set of non-negotiated tasks that service users have no possibility of achieving, combined with no reciprocal commitment or obligations by the worker as this does not address the issue of empowerment or oppression and can reinforce the power difference (Rojek and Collins, 1988). The final stage of the process is termination which should be planned and allow both parties time and opportunity to prepare for the future however, it has to be carefully and sensitively constructed and is much easier to achieve if the work has been methodical with clear goals as it demonstrates what has been achieved. Evaluation is beneficial as it enables the service user and worker to be reminded of timescales and can acknowledge the service users increasing skills, empowerment, confidence and self-esteem which can be utilised after the intervention has ended. Endings can however, be difficult for both the worker and service user resulting from various factors such as complexity of service users situation, issues of dependency and lack of clarity about purpose and intervention. This lack of clarity can result in a situation of uncertainty for both worker and service user (Watson and West, 2006). Finally, termination as part of the change process creates opportunities but also fea r, anxiety and loss (Coulshed and Orme, 1998). It is important for workers to take a step back and reflect on their practice and review their experiences to ensure that they are providing the best possible service in the most ethical and effective manner. Reflective practice provides support and enables workers to not just meet the needs of the organisation but also develop their own knowledge and skills and increased understanding of their own approach and the situation experienced by service users. A good tool to facilitate this is the use of reflective diaries. Reflecting in action and on action both influences and enhances current and future practice. The use of effective supervision is another process where workload management, forum for learning and problem-solving should take place which should be supportive and enabling to the worker (Kadushin and Harkness, 2002). However, the workers role in supervision is often viewed as passive as the supervisor sets the agenda. This can lead to disempowerment of the worker in relation to the agency and is potentially oppressive and discriminatory and provides a poor role model for work with service users and therefore consideration must be given on how they can create a positive and empowering relationship (Thompson, 2002). In conclusion, good practice requires workers to have knowledge to understand the person in situation, (Hollis, 1972) understanding both sociological (society and community) and psychological (personality and life span) and the interrelation and impact on the service user (Howe, 1987). A critical skill for effective and ethical practice is empowerment which is based on knowledge and values and is the difference between informing and genuine partnership and the importance of active participation of service users throughout the process. Social work is a value based activity and workers through reflection and supervision can all learn from experiences, adapt and enhance these to develop practice and gain self-awareness to understand how they themselves and their approach impacts on service users.