Obesity in the Southern United States

Obesity in the Southern United States Marion T. Stevens Introduction Obesity has emerged as one of the leading causes of death in the United States of America. In the Bible belt (Southern States) obesity is very common which complicates health and the economy as well as treatment to individuals. Furthermore, obesity in the southern states is a result of culture, economic status and ethnicity. According to Akil (2011), obesity is basically a manifestation of energy imbalance mainly defined as the balance between the consumed energy, by drink as well as food, and the energy expended through physical activity and metabolism. Obesity, which correlates to lifestyle behaviors, can be characterized by reducing levels of physical activity or increased consumption of diets that are energy-dense, or even both. Over the past three decades, the US has witnessed a dramatic increase in the prevalence of obesity as well as reports on disparities among the population. With regard to the disparities in the prevalence of diabetes among the US population, the Southern States of the US record the highest obesity rates in the country based on the new report by the Institute for America’s Health. According to the report obesity rates increased in twenty eight states by 2010 with a decline only reported in Washington, DC. Out of the 11 states recording the highest rates, 10 of them are situated in the South, with Mississippi recording the highest rate for six consecutive years (World Health Organization, 2013). Statement of the problem There has been an increasing debate and the controversy over the appropriate intervention measures to be taken in order to curb the prevalence of diabetes in the southern states. The issue is whether the government should intervene and take a stand on the daily recommended dietary consumption. For instance, as a response to this and for the very first time, the Southern Obesity Summit, the largest regional obesity prevention unit, held its 7th Annual Southern Obesity Summit in November, 2013, drawing a majority of the participants from the sixteen southern states. Looking at it from a broader cultural perspective, the increased rate of diabetes can be attributed to the lifestyle of the Southerners and their nutrition. The high prevalence of obesity in the southern states of the US (the Bible Belt) poses challenges to both the government as well as health institutions. This phenomenon complicates the health and the economic situation of the region as well as the high cost of treatment. As pointed out in Wang and Beydoun (2007), the cost of treatment stood at $ 117 billion annually. Today, the cost has almost tripled (Centers for Disease Control and Prevention, 2009). The CDC survey report goes further to indicate that over 30 percent of the population in the Southern States is obese. Studies have shown that obesity in these Southern States is mainly as a result of socio-economic factors, ethnicity, as well as the culture of the Southerners. Review of Literature According to the Institute for America’s Health Report (2010), obesity in America in 2008 cost the nation approximately $147 billion in weight-related medical bills that is double the amount in the previous decade. Parham and Scarinci (2007), point out that people with obesity have an annual medical bill of $ 1,429 higher than the normal-weight people. The leading states in the south for obesity rate include: Mississippi (33.8%), Alabama and Tennessee (31 % tie), West Virginia (31.3 %), Louisiana (31.2%), Kentucky (30.5%), Arkansas (30.1%), South Carolina (29.9%), and Michigan (29.4%) tied with North Carolina (29.4%) (United States Census Bureau, 2009). According to Akil (2011), the higher rate of obesity can be linked to socioeconomic factors such as income, poverty, and unemployment, among others. The study indicates that the higher rates of obesity were recorded among the Southerners as compared to the Northerners. The prevalence was highest in Mississippi, which also recorded the highest level of poverty with 21 percent of its residents living below the poverty line. Alabama and West Virginia, which rank second and third in obesity prevalence rates respectively, are both ranked the fifth poorest (Ezzati, Martin, Skjold, Vander Hoorn, Murray, 2006). Generally, the south has a poverty rate of 14 percent being the most impoverished part of the country (U. S. Census Bureau, 2009). The income disparities among the population is considered as a contributing factor to this trend in the US and more so in the Southern States. The southerners have limited access to healthy food with little purchasing power. The cultural lifestyle of the southerners predisposes them to obesity. Southerners enjoy feeding on fried food ranging from chicken, onions, green tomatoes, and pickles, to corn bread. Nutritional educators attribute the increased rate of obesity to the regional feeding habits. This situation is aggravated by poor physical exercise among the Southerners, since it is difficult for them to exercise outdoors when an opportunity arises, it is often hot, at times over 100 degrees, and humid. Furthermore, states such as Mississippi and Tennessee lack abundant sidewalks and have narrow roads, hence jogging and biking becomes hard for them (Wang Beydoun, 2007). Nutritional education is a significant contributor to the increased rate of obesity among the residents of the southern states of America. Nutrition educators have put concerted efforts in educating the people on the proper eating and exercise habits (Balluz, Okoro Mokdad, 2008). The majority of the population feed on junk food, fried food, and do not engage in regular physical exercise, thus predisposing themselves to obesity. For instance, Arkansas passed a body mass index-screening program, in elementary schools to assess weight and then send the results to the parents. Tennessee, on the other hand, encourages schools to purchase fresh ingredients from the local growers. In 2007, the state of Mississippi adopted certain nutritional standards for its school lunches. All these nutritional interventions are taken in a bid to combat this affliction (Powell, Stater, Mirtcheva, Bao Chaloupka, 2007). Methods The study used descriptive survey design where data was collected and analyzed (CDC, 2013). Since it is hard to study the whole population in the southern United States, the research sample was selected using random sampling technique. The following southern states were selected for the study: Mississippi, Oklahoma, Tennessee, and Arkansas. Colorado was also selected in the sample for comparison. The study was mainly qualitative, and qualitative data was collected and analyzed. Data was presented using texts, to describe the prevalence of obesity among the Southern Unites States. This research paper derives from secondary sources, mainly the obesity and obesity-related health studies conducted in the Southern States and the United States at large, and the above stated southern states in particular. Factual data has been retrieved from articles published in Peer Reviewed Health Journals as well as from world fact sheets. The study collected demographic data such as ethnicity, sex and geographic location. Data analysis was done using regression analysis and analysis of variance (ANOVA). Results and Discussion The research study found that obesity in the Southern States is exacerbated by inadequate significant policies to address issues of community design, such as suburban sprawl and sidewalks, as well as wider accessibility and affordability of healthy food options including the ‘urban grocery store gap’ (World Health Organization, 2013). The results indicated that there is a correlation between ethnicity and obesity in the southern United States. This high prevalence is mainly attributed to the lifestyle of southerners who mainly feed on fried foods. For instance, in 2004, a study by the University of North Carolina found out that majority of the food-shopping options in most part of the southern region fall under the category of ‘convenient stores’ since traditional grocery stores are situated too far away, hence the aforementioned gap. The lifestyle of Southerners is a predisposing factor to obesity due to their dietary habits. In addition, the high rate of o besity in the southern states is as a result of economic constraints. The majority of the states in the southern region are ranked among the poorest in the country (Ezzati et al, 2006). Colorado recorded the lowest rate of obesity, according to the study results (Akil, 2011). The researcher included Colorado in the study sample so as to check for any disparity and/or offer a comparison. The findings of this study provided a justification for hypothesis that there is a significant relationship between obesity and the Southerner’s nutrition education. Conclusion Deriving from the finding of this study it is evident that the rate of diabetes is highest among residents of the southern states of the United States. The causes are mainly attributed to socioeconomic factors, culture and lifestyle, as well as ethnicity. However, the US government has put in place policy measures to combat the affliction. The intervention measures are mainly skewed toward provisional of nutritional education and implementation of poverty reduction strategies. The health status was found to improve with the rise in incomes. The poorer people have a limited access to groceries and health care. Limitations of the Study Since it was hard to study all the states in the south, only a few states were selected for the study. Moreover, there could be other predisposing factors for obesity rather than those focused on by the researcher. The demographics of the study also need to be more detailed, the study did not address race and income levels nor did it cover the environment of green space available for exercise within the studies. Recommendation for further Research There is need for further research to check for any relationship between obesity and other factors such as education, gender, heredity, climate and age. Similar studies should be extended to other states in the north to establish other causal factors that could be leading to the increased obesity rates in the south as compared to the northern states. Routine (BMI) Body Mass Index calculation, weight, height and blood pressure should be conducted at all routine patient visits. If the BMI is above 85 percentile, initiate farther screening. Obesity warrants immediate attention; consider using the HEAT clinical practice guidelines (McAdams, 2010). The key to battling obesity is prevention in the early stages; this will be led by promoting health eating and exercise to the new generation of youth. References Akil, L. (2011). Effects of Socio-economic Factors on obesity rates in four southern states and Colorado. National institute of Health Journal. 21 (1): 58-62. Balluz, L. S., Okoro, C. A, Mokdad, A. (2008). Association between selected unhealthy lifestyle factors, body mass index, and chronic health condition among individuals 50 years of age or older, by race /ethnicity. Ethnicity Dis. 18(4):450–457. CDC, (2013) Health Disparities and Inequalities Report United States. Retrieved on February 20, 2014 from: www.cdc.gov Ezzati, M., Martin, H., Skjold, S., Vander Hoorn, S. Murray, C. J. (2006). Trends in national and state-level obesity in the USA after correction for self-report bias: analysis of health surveys. J R Soc Med. 99:250–257. McAdams, Cynthia (2010). The environment and pediatric overweight: a review for nurse practioners. American Academy of Nurse Practitioners, 22 (9), 460-467. Dio 10,1111/j.1745-7599.2010.00537.x Parham, G. P. Scarinci, I. C. (2007). Strategies for achieving healthy energy balance among African Americans in the Mississippi Delta. Prev Chronic Dis. 4(4): A97. Powell, L. M., Stater, S., Mirtcheva, D., Bao, Y. Chaloupka, F.J. (2007). Food store availability and neighborhood characteristics in the United States. Prev Med. 44(3): 189–195. The Institute for America’s Health. Retrieved on January 23, 2014 from: www.healthy-america.org United States Census of Bureau (2009). Cen-Stats Database. Retrieved on January 23, 2014 from: www.censtats.census.gov Wang. Y., Beydoun, M. A. (2007). The obesity epidemic in the United States—gender, age, socioeconomic, racial/ethnic, and geographic characteristics: a systematic review and meta-regression analysis. Epidemiol Rev. 29:6–28. Word Health Organization. (2013). Obesity and overweight. Available at: http://www.who.int/mediacentre/factsheets/fs311/en/index.html

Pe Assignment 1

Performance Task # 2- Direction: Answer the following: (answers shall be based on the assignment Video: Sayaw) Key point: the Spaniards came to the Philippines in the 16th century. They found out that dance and music were woven and is part of the Filipinos everyday life. Q. Where is it intertwined? 1. Courtship 2. Love 3. Politics 4. ____________________ 5_____________________ 6. _________________________ 7. ______________________ Key point: the Spaniards employ dances and music to introduce religion to Filipinos. Dance has become religious activity for feasts of saints and for praising. They introduce secular dances from Europe.The Filipinos assimilated it and it evolves in the Filipino culture. List down the European Dances introduced by the Spaniards in the Philippines. And the Filipino adaptation of the dances Follow the cue given. 8. La Jota- a social dance for special occasion for the Spaniards. Usually accompanied with string instruments. 9. La Jota Montavena – the Fili pino version characterized by fast and lively movement wherein waltz is a common step it is from the province of Tarlac. 10. La Jota Manilena- it is a version which is done in honor of the old city of Manila. 1. Valse/Waltz – a dance originally from Southern Germany introduced to the Philippines on the 19th century. It was also assimilated by the Filipinos and incorporated it to their own version. 12. Balitaw – a courtship dance from the Visayas 13. Carinosa – a courtship dance with characteristic use of fan and handkerchief. 14. Fandango – dance for special occasion such as wedding 15. Pandang Pandang – a version from Antique wherein a gecko went up the grooms trouser so he Stamped to remove the lizard without the crowds knowledge institutionalizing theStamping movement as part of the dance. 16. Fandango Sambalilo – a dance version where the guys try to pick up a hat on the floor with the use of his head. 17. Fandango sa Ilaw – a dan ce version from Mindoro wherein the ladies carry lighted oil lamps in their head and hands. 18. Habanera- a dance originally from Havana Cuba 19. Habanera de Sultera – a Filipino adaptation of this dance from Pangasinan which is the last dance of a couple before they get married. 20.Mazurka – a ballroom dance from Polland. 21. Mazurka Moderato- an adaptation of this dance wherein the couples gather informally, the steps Used are sangig, salok, step close step and redoba. 22. Mazurka Mindorena- the premiere dance of the elites in Mindoro which was popularized by our Our hero Don Antonio Luna. 23. Polka – originally a ballroom dance for grand social affair. 24. Maliket a Polka – an adaptation from Pangasinan, characterized by happy movement, a dance for Sto.Nino. 25. Polka sa Nayon – an adaptation from Batangas 26. Rigodon – popular ceremonial dances for the elite. 27. Rigodon – dance of the elite with the use of cabesera and costados a s position based on their Importance in the society. 28. ______________- a dance wherein the purpose is for the ladies to be seen by gentlemen, they try to Outdress each other, it was introduced in the 1850’s. Key point: the dances evolved and was integrated thereby creating a combination of different dances to form new dance. 9. Polkaval – a combination of polka and valse from Atimonan Quezon 30. Jotaval – a combination of Jota and Valse from Gumaca Quezon II. Essay 1. Give at least 5 Filipino researchers who contributed in the documentation and propagation of Philippine folk dance throughout the Philippines and the world. Cite their contribution. (10pts) 2. How did the rural folks assimilated the dances introduced by the Spaniards and patronized by the local elites as part of their lives? Where was the transmutation based? What has become of these dances? Answer in a 5 sentence paragraph only. (5pts)

Short Argumentative Essay Topics Explained

Short Argumentative Essay Topics Explained Narrative essays don't have such arguments. Argumentative essays are a few of the best that you can write as a student. An argumentative essay doesn't include unsubstantiated opinions. Writing a persuasive, argumentative essay can be challenging, and at times it can find a little confusing. A very good persuasive argument will use the latest data and data from verified sources. First of all, attempt to select an argumentative essay topic that inspires you and can provide you enough materials to research. Look through the list of topics with care and get started making a mental collection of the evidence you're able to use on topics you want. Thus, the topic is going to have to be well thought out because it is going to determine the standard of your paper. Remember you will want to analyze arguments and evidence for your essay to appear good. Remember an argumentative essay is based more on facts instead of emotion. A conclusio n is, without doubt, the most significant portion of the argumentative essay since you can either support the fantastic impression or destroy it entirely. It gives the overall verdict of the argument. When you get rid of an argument, odds are you only used opinion to hold up your position. You're going to need to select a topic first, but your topic ought to be something that has two conflicting points or distinct conclusions. You will have to back up your viewpoint with well-researched facts and data too. Short Argumentative Essay Topics Can Be Fun for Everyone If you're looking for examples of argumentative essays, here's a sample that will help you out! Popular themes for academic papers can be seen on our site too. Short essays are important when one is hoping to present an important topic without needing to compose plenty of words or using numerous pages. You may continue to keep your argumentative essays for your upcoming job portfolio in case they're highly graded. What About Short Argumentative Essay Topics? Instead of just immediately writing about your argumentative essay topic, you first have to think about what it is that you are likely to put back on your pape r through a procedure of brainstorming and pre-writing. If you are going to compose an argumentative essay, the very first thing you have to do is to understand its principal features and structure. It is essential to decide on a great topic so as to compose a good paper. Each suggestion was supposed to highlight a particular field of inspiration. In such cases, you don't wish to go for topics that require a great deal of research and preparation. You will need to conduct a thorough research and propose your own remedy to the present issue. One particular important and appropriate subject is technology. The issue is that everybody's interpretation of what makes a great society differs. The Battle Over Short Argumentative Essay Topics and How to Win It The topic has to be interesting, the topic has to be essential and finally the topic has to be informative. Quite frequently, the very best topic is one which you truly care about, but you also will need to get well prepare d to research it. The key to select a great topic for an argumentative essay is to choose a subject where there's a lot of debates on topics or stances. There are a few great topics to look at when picking a topic for your argumentative essay. An argumentative essay requires you to choose a topic and have a position on it. Every argumentative essay ought to be based on a topic which can be debated. Moral argumentative essay topics are a few of the simplest to get carried away with. Recent argumentative essay topics that are related to society is going to do. College application essay topics are a crucial portion of an entertaining and compelling bit of writing. If you should compose your essay a couple of days before the deadline, being focused on your assignment may not be sufficient. If you must compose your whole essay in 1 day, do your very best to give yourself breaks so you don't burn out. There are many steps which you should take to be able to compose an exceptional essay. Is it true that the paparazzi help or hinder the goal of completely free press. The first thing you're likely to have to do is to choose a topic that has more than one clear side. When you're picking your topic, remember that it's much simpler to write about something which you presently have interest ineven in case you don't know a good deal about it. For instance, there isn't any way you'll be able to argue on the subject of whether humans walk on two legs because it is a known fact with no attached debate. The War Against Short Argumentative Essay Topics Bear in mind that you could make funny argumentative essays if you do a few things. Before you turn in your assignment, you are going to want to appear over it one final moment. Revisit a minute in your life which you feel you won't ever have the ability to forget. Second, talk what you shouldn't do instead of what should be done. Quite frequently, college essay topics prove to be more challenging than students expected, therefore it may be reasonable to request assistance. The role of assigning an essay to middle school students is to make awareness and permit them to develop writing skills. They should be allowed to pray in school. Tons of student s put on a uniform.

Deductive and Inductive Reasoning in Sociology

Deductive reasoning and inductive reasoning are two different approaches to conducting scientific research. Using deductive reasoning, a researcher tests a theory by collecting and examining empirical evidence to see if the theory is true. Using inductive reasoning, a researcher first gathers and analyzes data, then constructs a theory to explain her findings. Within the field of sociology, researchers use both approaches. Often the two are used in conjunction when conducting research and when drawing conclusions from results. Deductive Reasoning Many scientists consider deductive reasoning the gold standard for scientific research. Using this method, one begins with a theory or hypothesis, then conducts research in order to test whether that theory or hypothesis is supported by specific evidence. This form of research begins at a general, abstract level and then works its way down to a more specific and concrete level. If something is found to be true for a category of things, then it is considered to be true for all things in that category in general. An  example of how deductive reasoning is applied within sociology can be found in a 2014 study of whether biases of race or gender shape access to graduate-level education. A team of researchers used deductive reasoning to hypothesize that, due to the prevalence of racism in society, race would play a role in shaping how university professors respond to prospective graduate students who express interest in their research. By tracking professor responses (and lack of responses) to imposter students, coded for race and gender by name, the researchers were able to prove their hypothesis true. They concluded, based on their research, that racial and gender biases are barriers that prevent equal access to graduate-level education across the U.S. Inductive Reasoning Unlike deductive reasoning, inductive reasoning begins with specific observations or real examples of events, trends, or social processes. Using this data, researchers then progress analytically to broader generalizations and theories that help explain the observed cases. This is sometimes called a bottom-up approach because it starts with specific cases on the ground and works its way up to the abstract level of theory. Once a researcher has identified patterns and trends amongst a set of data, he or she can then formulate a hypothesis to test, and eventually develop some general conclusions or theories. A classic example of inductive reasoning in sociology is  Ãƒâ€°mile Durkheims study of suicide. Considered one of the first works of social science research, the  famous and widely taught book, Suicide, details how Durkheim created a sociological theory of suicide—as opposed to a psychological one—based on his scientific study of suicide rates among Catholics and Protestants. Durkheim found that suicide was more common among Protestants than Catholics, and he drew on his training in social theory to create some typologies of suicide and a general theory of how suicide rates fluctuate according to significant changes in social structures and norms. While inductive reasoning is commonly used in scientific research, it is not without its weaknesses. For example, it is not always logically valid to assume that a general principle is correct simply because it is supported by a limited number of cases. Critics have suggested that Durkheims theory is not universally true because the trends he observed could possibly be explained by other phenomena particular to the region from which his data came. By nature, inductive reasoning is more open-ended and exploratory, especially during the early stages. Deductive reasoning is more narrow and is generally used to test or confirm hypotheses. Most social research, however, involves both inductive and deductive reasoning throughout the research process. The scientific norm of logical reasoning provides a two-way bridge between theory and research. In practice, this typically involves alternating between deduction and induction.

The Impact Of Information Technology On Society And Cultures

Formerly, the impact on societies and cultures was limited by information technology advancements. Conversely, in the present time, information technology can be considered a part of every educational institutions, business, and even personal activity. This paper stands to give light to the growing influence of the information technology field and whether the development of a code of ethics would be advisable to focus on the challenges in the usage of information technology. Along with the intensification of information technology use in societies, there is a similar increase for some businesses or individuals to engage in some type of unethical behavior associated with the use of information technology. This evidence should be motivation for businesses and educational systems to discourse the ethical concerns of information technology usage and to cultivate a code of ethics to avoid ethical quandaries and violations. According to Brooks (Brooks, 2010), There are three topics recogni zed as issues of concern for managers of technology. These three issues are: security, privacy, and intellectual property The security of the data refers to the capability of maintaining the integrity and confidentiality of the data and electronic information so only those with a legitimate need to access it are permitted to do so. It is often on the news that hackers are attaining access to some information that they were not certified to access and take that information and publish it on theShow MoreRelatedImpact Of Technology On Development Of Society1723 Words   |  7 Pages1. How has technology impacted development, both negatively and positively? One of the most interesting factors of social transformations in the modern post- industrial society is the widespread influence of modern information technologies on society. 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A Critical Exploration Of The Increasing Fragmentation Of Policing Free Essays

string(63) " of the state rather than the ‘rolling back of the state’\." Introduction The past few decades have seen an increase in demand for private security driven primarily by the apparent return of mercenary activities (Adams 1999). Private security firms such as Erinys, Triple Canopy and Blackwater have joined the tales of â€Å"neo-mercenaries† such as Sandline International in Sierra Leone and Executive Outcomes in Angola to become the focus of widespread media coverage (Abrahamsem Williams 2009).Recent figures indicate a growth from around 600,000 private security employees to well over a million today (Steden Sarre 2007). We will write a custom essay sample on A Critical Exploration Of The Increasing Fragmentation Of Policing or any similar topic only for you Order Now But this trend should not come as a surprise considering that publicly funded agencies that grew during the 19th century did not really eradicate the involvement of the private sectors in policing (Ericson Kevin 1997). With the shift to private policing, investors in the security industries have seen their earnings steadily increase. This trend has stimulated a growing interest in contemporary international politics and has become the focus of widespread journalistic coverage. Some view the increasing fragmentation of policing as government’s failure to providing the most basic needs, security. As pointed out by Garland (2001), the pervasiveness of private firms is an indication of the impotence of governments in addressing the most basic demands. The increasing trend of outsourcing security tasks marks the state’s retreat towards a more coordinating role rather than a providing role As Button states: the increasing privatization of policing has eroded one of the founding myths of modern societies: ‘the myth that the sovereign state is capable of providing security, law and order, and crime control within its territorial boundaries’ (Button 2012, p.22). Whereas privatization of policing may indicated states’ failure in providing fundamental security services to its citizens, this is not necessarily true.. It does not necessarily mean that the state is dying but rather diversifying and developing. Several key questions arise when debating on this topic. Why the increase in fragmentation of policingwhat are the implications of such trends in terms of democratic legitimacy, effectiveness and equityIn the midst of the far-reaching transformation, how best can the multiplicity of institutional reforms involved in policing be governed? This paper addresses these questions with evidence drawn from various perspectivesfrom various perspectives. it The paper provides an adequate account for the shifting structures of security, providing an explanation for the increasing fragmentation and debating the extent to which it privatization of policing has occurred. In order to understand the trend towards private policing and the reasons for the increasing fragmentation, it is important to first explore the historical development. Since it is beyond the scope of this paper to examine the 1st world war and the 2nd world war more in depth, the paper will briefly touch on some of the important transformations. depth the post-conflict proliferation of the 1st and 2nd World Wars, it will briefly touch on some important developments that led to the rise of private security industry. Historical context The involvement of thee private secto in crime control and prevention can be traced back to the cold war. During the cold war, the private military sector provided services ranging from logistics to direct combat (Cusumano 2010). A prime example is the US firm Vinnel which was contracted to train Saudi Arabian National Guard in 1977. Other private security actors military sectors involved in military assistance during the cold war period include the British Watchguard, Gurkha Security Guards, KMS, Saladin and DSL(Cusumano 2010). Whilst the growing trend towards privatization of policing is not a new phenomenonIt is clear that th involvement in security tasks is not a new phenomenon and has been there since the cold war period. However the transformations that followed after the cold war triggered the tectonic change and lead to the increasing in fragmentation of policing. First, there was massive downsizing with most of the armies which created a market for military assistance (Lock 199). With the demise of the cold war, the losing parties saw their military personnel transfer to other theartres. Having lost in both wars, Germany became the major source of private proliferation. The transformation that took place with most of the armies increased the demand for external contractors. Th, Second, the strain on human resources and the increase in emphasis on specialization led to outsourcing of functions other than direct combat, such as foreign military training. This is evident with the planned gradual privatization of activities other than combat by the US Department of Defense in 2001 (Cusumano 2012). Neoliberal reforms Apart from transformations that took place during othe post-cold war period, this trend was further reinforced by the rise of neoliberals. The emergence of neo-liberal ideas that emphasized on the importance of fragmentation of power has played a key role in this trend. This perspective is in line with Focault’s concept of dispersion of power. Neoliberal ideas such as outsourcing, privatization and public private partnerships that were aimed at streamlining bereacracies played a key role towards this trend. The rise of neoliberalism during the late 1970s led to the Outsourcing, privatization and public private partnerships that were formed during the late 1970s to streamline bureaucracies resulted in the shift from the state-centered hierarchical structures towards the more diverse horizontal structures (Abrahamsen Williams 2009). Neoliberal reforms aimed at limiting the power of the state by finding means of rendering them accountable (Button2012). These new arrangements empowered private actors to increase their involvement in security provision. In this regard, he rein of power can be said to have been taken over by the private sector appears to have been taken over by private corporations. As emphasis was placed on conflict settlement that goes beyond the state, this led to the widening of police infrastructure to include private bodies. In many states, public policing underwent major neoliberal reforms. Hybrid public-private structures were developed across many countries driven by the neoliberal ideology. However, the idea of diminishing power of the state As the upsurge of private security companies has led to the expansion of the state rather than the ‘rolling back of the state’. You read "A Critical Exploration Of The Increasing Fragmentation Of Policing" in category "Essay examples"The impact of this upsurge in private security has been the expansion of the state rather than ‘rolling back of the state’. The increase in fragmentation and privatization has extended the state apparatus of criminal justice and strengthened the institutional architecture of crime control rather than diminishing or reducing the powers of the state (Steden Sarre 2007). Privatization revolution The increasing fragmentation can also be said to have been driven by the ideological shift brought about by the ‘privatization revolution’. This is related to the emergence of ‘ mass private property’ where workplaces, leisure facilities, shopping malls and many other places are manned by private security guards. Whereas these places may be open to the public, in reality, they are private spaces. This seem to have has contributed to the growth of private security to the extent that private firms have mimicked nation states, a form of ( Button 2012). ‘Marketization’ or ‘commodification of policing The trend has further been reinforced by‘commodification’ of security which has resulted due to increased public demands that the police have not been able to satisfy. the involvement of the private sector in security provision has been seen as private is an appropriate means for dealing with the growing lawlessness and crimes. Rising cases of impunity across the globe have increased the demands for private security. Sierra leone is a prime example. Despite its small size, it is known globally a paradigm case of security privatization. The highly publicized activities of private security firms such as Sandline International and Executive Outcomes have made this small sized country globally recognized as the target of transnational security firms. Of course, this resulted due to the intense conflict in the country and presence of numerous rebel armies and civil defense militias. has conflict and the numerous rebel armies and civil defense militias in the country. The increasing demand for security across the globe has no doubt led to this momentous growth. Unrest and violence across various parts of the world including Syria, Kosovo, Iraq and Afghanistan have further strengthened the need to have these transnational security companies. Some of the well-known examples of these transnational firms are the Securitas Group and Group 4 securicor which have developed their operations in more than 100 countries (Musa Kayode 2000). Group 4 Securicor officers are currently providing protection to US troops in Kosovo. Minimize public costs Perhaps a most crucial factor that has played a central role towards this trend is the need to cut public costs. Given the rising cost of training and maintaining standing armies, many states have sought more cost effective ways of policing such as outsourcing security tasks to private sectors. (Krahmann 2002). Expertise of the private sector A more convincing argument for the proliferation of private security firms is related to expertise. The expansion can be attributed to the increasing emphasis on specialization of personnel. That is, the states have felt it necessary to outsource other security functions other than combat such as military training. It is a fact that success in military operations today is dependent on the state of the art technology. But most of the public military personnel do not have the necessary training for use of sophisticated technology. For example, the US relies on private military firms in using and maintaining sophisticated techology such as the Global Hawk unmanned aircrafts and the Predator (Tzifakis 2012). Private firms have an advantage in terms of their expertise especially given their practice of hiring regional expertise. ontrary to the above view, private security companies have come under immense criticism for their low standards of professionalism. Despite their high profile in forensic accountancy and expertise in several areas such as manning of aircrafts, the most dominant view has been that of an industry filled with corrupt, amoral, and incompetent employees (Steden Sarre 2007). This is evident with most of the studies conducted in North America which portray private security guards as poorly educated, marginally paid and hastily trained figures with dubious characters (Prenzer 2004, and livingstone Hart 2003) Risk-based thinking and global assemblages The increasing fragmentation of policing can also be said to have resulted due to risk based thinking and global assemblageswhere global security actors are integrated in the provision of security. Paradigm cases of global security assemblage can be seen in Nigeria and Siera leone. In Sierra Leone, private security firms have used their material resources including technical expertise to wield significant influences within global security assemblages. For example, in the case of Diamond minning by Koidu Holdings, PSCs especially Securicor Gray have used their capabilities and material resources to exert their influence onwield significant impact on the choice of security strategies (Abrahamsen Williams 2006). Similarly, global assemblages and risk based thinking appear to have contributed to the rise of private policing in Nigeria which is estimated to have between 1500 and 2000 private security companies (Keku Akingbade 2003). A good example of the global security assemblage in Nigeria is the contract between Group4Securicor and Chevron Nigeria Ltd (Abrahamsen Williams 2009). Through this contract, Group4Securicor replaced most of the local security companies that provided manned guarding together with the police. Whilst this private company was mandated to guard the CNL headquarters, the operational base in Escravos and the two logistical bases in Warri and Port Harcourt; it has used its material resources and legitimacy to expand its mandate beyond guarding these areas. Geographical fragmentation A further probable reason for the increasing fragmentation of policing is the geographical fragmentation. This has led to the shift from government to governance within the transatlantic community (Krahman 2002, p. 23). Two developments are linked to this geographical transformation: progressive replacement of nation state and shift towards regional and global governance; and a shift towards private security actors. The shift towards regional and global governance can be seen with the geographical expansion of the EU and the NATO (Abrahamsen Williams 2009). While the sideway shift to privatization of security functions can be seen with the proliferation of various private security firms. Growing awareness of importance of private sector in global governance Finally, the trend has been reinforced by the growing awareness of importance of the private sector in global governance. In fact, a with Global Compact Initiative has been established to create partnership between the UN and private sector on human rights issues. , Kofi-Annan, the former secretary to the UN, once contemplated the possibility of the using private security firms in peacekeeping missions both in the provision of logistics and military combat (Abrahamsen Willliams 2007). Today, we have many private agencies providing military assistance to the UN, Nato and even African Union peacekeeping missions. Whilst th idea of a private police established to achieve accountability of public police may sound realistic, there is little persuasive evidence regarding the effectiveness of the private institutions in performing this role. In fact, it is case that the private sector is largely unaccountable. In theory, it is stated that both the public and private police are accountable through the criminal law of their actions. However, there is no persuasive proof to support this claim in practice. Notorious examples can be seen with the recent events which Some of the recent infamous events that unfolded in California. This indicates indicatinghow how difficult it is to convict public police offenders (Stenning 1994). Fragmentation and privatization of policing a global phenomenon The trend towards private policing is clearly evident across the globe. For example, in Russia, there has been an explosive growth in private security personnel since the collapse of the Soviet Union. Whilst statistics indicate that Russia had almost 200,000 licensed private personnel in 1999, the the actual number is has been estimated to exceed 850,000 (Steden Sarre 2007). Similarly, A similar trend can be seen in Bulgaria which currently has about 130,000 personnel employed in private security sector in sharp contrast to 28,000 state police officers (Steden Sarre 2007). A similar trend can be seen with emerginerging economies of Asia. India has also echo the trend with over 5 million private security personnel, a figure that i exceeds the police, army, air force and the navy put together. In China, private guards are forecast to grow from the current 3 million to 5 million in the coming years. Not only is this trend evident in the Middle East and growing economies of Asia, but also across the US and the UK and in most Latin American countries. The US employs approximately 1.5 and 2 million private security personnel, outnumbering the public police by almost three to one (Abrahamsen Williams 2009). Similarly, the private security personnel in the UK outnumber the state police by a ratio of two to one. This growth is also reflected in the Latin American countries, African countries and even across Central and Eastern Europe. The resurgence is clearly evident across the world as countries such as Lithuania, Latvia, Slovenia and the Czech Republic continue to witness growth of private policing witnessing growth in this sector. Almost all countries now have their private security personnel exceeding the police number. A further trend that has been observed and has perhaps been under-theorized or under-evaluated is the increasing emergence of transnational policing. Besides privatization of policing, there has been an expansion in cooperation between member states in areas of policing (Button 2012). Traditional forms of cooperation based on distribution of information through bodies such as the International Criminal Police Organization (Interpol) have now been transcended by organizations such as the European Criminal Police Office (Europol) (Button 2012, p. 25). In addition, there has been an increase in information sharing and the exportation of ideas among private security firms. For example, corporations such as Corrections of America and Wakenhut exportation have exported their ideas to the UK and Australia (Steden Sarre 2007). However, in some countries, private policing is still at its infancy. For example,In n Greece, the ratio between the private and public security personnel remains relatively small. This can be attributed to the security market that barely existed in Greece until the late 1990s when legislation that mandated some of the key requirements for a licensed security firm was passed (Steden Sarre 2007). Other countries with a relatively low private security to police ratio include Italy, Portugal, Malta, Cyprus and Spain. Most of these countries still make more use of the police officers than private security guards. Nonetheless, the momentous growth of private policing is inevitable and is occurring across the globe. Concerns/controversies over private policing Traditionally, the state has been seen as a monopoly in crime prevention and control (Button 2012). However, evidence has emerged that have raised questions regarding the state’s monopoly in policing. Evidence have pointed to the increasing ‘pluralization’ or ‘fragmentation’ of policing as seen with the increasing involvement of the private sector and voluntary organizations in crime prevention and control. This raises key questions such as: does the state still have a monopoly in policing given the increasing fragmentationOr rather it can be questioned: did it ever have a monopoly given that the fragmentation in policing is not a new phenomenonThe only thing that is new is the increasing fragmentation and the expansion of private security. Whilst the pervasiveness of these private firms may signal the state’s failure in addressing the most basic demands for security, it should not be viewed as weakening of the state’s role. It does not necessarily mean that the state is dying but rather diversifying and developing. Encouraging private personnel to become more involved in crime control is to support the state’s activities by allowing these individuals to become auxiliaries of the state as opposed to becoming rivals (Sarre 2002). Of course, there are concerns with this trend of privatization of policing with the greatest dangers being the subversion of public interests into profit maximization. Another concern relates to the fact that privatization results in more unequal access to protection and security with differential treatment in the provision of security services to the rich and the poor (Stenning 1994). A further danger is that private policing may lead to the erosion of the cherished notions of liberty, human dignity and privacy which may eventually results in an intolerably controlled and regulated society It is clear that the state’s role is changing. The increasing fragmentation of policing is evidence of a new social world where governance is no longer monopolized by the states, but rather one in which the rein of power is taken over by the private sector. there is a dispersion of power more to the private sector. The hope of many is for governance to be controlled by the local communities. However, the reality is the emergence of a pervasive and intrusive corporate governance where in capital interests become the priority and are more pursued than that the interests of the local communities (Ndlovu-Gatsheni 2007). Further, there is the it is the possibility that the state might slowly wither away and that the proliferation of private security firms may pose threat to the state’s sovereignty. Other problems relate to issues such as the lack of transparency and accountability and political control over the operations of these private firms. The fundamental goal of outsourcing such service is obviously to protect the citizens from harm and against human rights violations. Whereas the outsourcing of security services to private firms is justifiable, it may be subject to violent manipulations. One variant to this manipulation can arise through coercion towards prospective clients by the private security firms with the aim manipulating them to buy into their services. Another maipulation can arise where these firms invite others to commit crime in order to increase demand for their protection. There is a possibility that the private security may also end up creating ‘security enclaves’ as their availability in the open market allows the wealthy and ruling elites to buy more of their services than the less-priviledged counterparts hence running counter to the social bonds considered essential to security (Karsent Volker 2000). In fact, the so called ‘security enclaves’ have emerged in the US. This is a clarion call to pay attention to isssues of accountability for attention to paid more on control and accountability especially given the increasing fragmentation and privatization. But, as argued by Les Johnston (1992), some of these concerns are not unique and do not constitute compelling arguments against private policing. For example, the concern over the subversion of public interests into profit maximization is not unique. This concern is also evident with the public police where corruption and political interests have led to public disservice. Criticism of erosion of state’s sovereignty might not necessarily be true as the private security sectors have often acted under the government’s control. For example, Siera Leone is far from entirely private as the government still plays a key role by integrating public forces and setting the legal framework. Future of private security market Nonetheless, there is a clear momentous growth of the private security sector. The massive growth is evidence of expansion of this type of market. In fact, the industry’s global turnover was maintained during the recessionary period indicating the high demand for this type of service across the globe. In 2007, the global security service market was valued at $136 billion and in 2009, it was estimated at $152 billion (Steden Sarre 2007). The future for private security firms seems promising given the increasing demand of security services driven by the rise upsurge in conflicts, war and human right violations across various sectors of the globe. The commercial private security market is currently estimated to be $165 billion and is forecast to grow at a rate of 18% per anum into the foreseeable future. Despite the recent decision made by the US DoD to reduce reliance on support service contractors to pre-9/11 levels, the global market for private security services is anticipated to continue to grow to reach $218.4 billon in 2015 (Tzifakis 2012). However, much of this growth would be mainly concentrated in the emerging economies. What was once a â€Å"quiet revolution† has grown in size and demand to become a global actor in in the provision of security services. Conclusion There is no doubt that the privatization of policing has become a reality. This is evident with the proliferation of private security actors across the globe with activities that range from manned guarding to surveillance and risk analysis to even military combat. The increasing fragmentation has clearly been triggered by several key developments: the emergence of neoliberal ideas; second the increasing commodification of security; third, the global assemblages and risk based thinking; fourth, the transformations that took place during the post-cold war period, and the fourth, emergence of the â€Å"privatization revolution†. lso, the increased emphasis on specialization of personnel, the geographical fragmentation and the increasing recognition of the role of private sector in global governance have no doubt played a significant role towards this trend. All these processes have been central to the growing fragmentation and globalization of private security. However, these changes have fueled controversies. On the one hand, it has helped secure the transition to democracy by providing for a stronger presence of security forces in states under threat of instability. On the other hand, it has had exclusionary effects by increasing the division between the rich and the poor which in the long-run can be detrimental to its legitimacy. Other concerns highlighted include the subversion of public interests into profit maximization; erosion of cherished notions of liberty, human dignity and privacy; and threat to state’s sovereignty. In the midst of these changes, states have a greater role to play. With development of more diverse forms of policing, governments have the central responsibility of coordinating and regulating all policing activities, both in the private and public agencies. Government must serve as a central anchor point ensuring multi-agency networking and efficacy, equity and accountability of all agencies, both private and public. Accountability can perhaps be achieved by bringing all the policing practices under the control of democratic institutions such as citizen boards, commissions and ‘watchdogs’ at the local, national, provincial and regional levels. This would ensure equity, efficacy, legitimacy and accountable of all security actors. Reference Abrahamsen, R. and Williams, M., 2009. Security beyond the state: global security assemblages in international politics. International Political Sociology, vol. 3, pp. 1-17 Abrahamsen, R. and Willliams, M.C., 2007. Securing the city: private security companies and non-state authority in global governance International Relations 21(2): 237–153 Abrahamsen, R and Michael C., 2006. Security Sector Reform: Bringing the Private In. Africa: Whither the African State. In: Private Security in Africa, edited by S. Gumedze. Pretoria:Institute of Security Studies, pp. 17–38 Adams, T.K., 1999. ‘The New Mercenaries and the Privatization of Conflict’, Parameters, Summer, pp.103-116. Ericson, R.V. and Kevin D. H., 1997. Policing the Risk Society. Toronto: University of Toronto Press Foucault, M., 1991. ‘Governmentality’, In: Burchell, G., Gordon., C and Miller, P. (eds) The foucault effect: studies in governmentality. Hemel Hempstead: Harvester Garland, D., 2001. The Culture of Control. Oxford: Oxford University Press Golsby, M., 1998. Police and private security working together in a co-operative approach to crime prevention and public safety. SRM Australia Pty Ltd Kamensy, J.M., and Thomas J. B., 2004. Collaboration: Using Networks and Partnerships. Lanham, MD: Rowman and Little?eld. Karsent, R. and Volker, S., (Eds.), 2000. Private Organizations in Global Politics. Keku, P. and Akingbade, T., 2003. Industrial Security in Nigeria. Lagos: Authorhouse. Krahmann, E., 2002. Private firms and the new security governance. USA, Cambridge University Press Livingstone, K. and Hart, J., 2003. The wrong arm of the lawPublic images of private security. Policing and Society, vol. 13, No. 2, pp. 159-170 Lock., P., 1999. Africa, military downsizing and the growth in the security industry., Issues in Science and Technology. London: Routledge. Manning, P.K., 2006. The United States of America. In Plural Policing. A Comparative Perspective,. London: Routledge, pp. 98–125. Musah, A. and Kayode, F., 2000. Mercenaries: An African Security Dilemma. London: Pluto. Ndlovu-Gatsheni, S.J., 2007. Weak States and the Growth of the Private Security Sector in Con?ict, Security and Development 6(1): 1–23 Prenzler, T., 2004. The privatization of policing. In Sarre, R and Tomaino, J., (eds) Key issues in criminal justice. Adelaide: Australian Humanities Press, pp.267-296 Sarre, R., 2002. Private police: the future of policing and the broader regulatory framework. University of South Australia Steden, R. and Sarre, R., 2007. The growth of private security: trends in the European Union. Security Journal, vol. 20, pp. 222-235 Stenning, P., 1994. Private policing-some recent myths, developments and trends. {viewed on 14th December 2013} available from http://www.aic.gov.au/media_library/publications/proceedings/23/stenning.pdf How to cite A Critical Exploration Of The Increasing Fragmentation Of Policing, Essay examples

Financial Accounting Ethics and Governance of Sunshine Ltd

Question: Discuss about the Financial Accounting Ethics and Governance. Answer: Introduction The statements which are prepared so as to provide the information related with the present financial position of the company and helps in the evaluation of the financial performance of the business during the time of reporting are known as financial statements. It is necessary that the financial statements should be prepared on the bases which are true as well as fair so that trust among the stakeholders of the company could be developed with the help of which they can take appropriate decision. The report is developed in relation with preparing appropriate set of financial statement for Sunshine Ltd. which is a large department store which is showing a consistent performance in the market from past few years and will be performing in the same manner in next 2 years. The general manager of the company is willing to transfer the profit of the last two years towards the further two years. The report is prepared to develop the understanding upon the ethical behavior as well as ethical dilemma of the accounting at the time when these duties are being discharged. Ethics and Governance The system of following all set moral as well as authenticated principles in the process of decision making is known as ethics. Business ethics is the framework in which the issues related with the decision making process as well as various moral issues that arise at the workplace are being resolved by taking the appropriate as well as unbiased decisions. These are applicable to both individual as well as organization (Denis Alajbeg, et. al., 2012). Corporate Governance is the legal framework in which all set of rules, regulations, policies and legal aspects of the company are being controlled. Behavior of the corporate or the business is being dictated by the principles of the corporate governance in the best interest of the stakeholders. Corporate governance helps in protecting the stakeholders interests with the effect of which decorum of the market could remain maintained (Byrne, et. al., 2007). Stakeholder Attached with the Present Practices Individual or group who is attached with the organization either directly or indirectly and gets impacted with each and every decisions of the business is known as stakeholder (Denis Alajbeg, et. al., 2012). Stakeholders are interested in the aspects, success as well as failure of the business. In the case presented general manager of Sunshine Ltd Kam Sunshine influence the accountant of the company Maria Mars to make certain manipulations in the accounts so as to ensure that the consistency of the profit could be provided to the organization (Most, et. al., 2015). Suggestion was made to Maria Mars to make changes in the depreciation methods which will lead to show fewer expenses and increase the level of profit in the books. Doing so will affect many of the stakeholders due to which ethical aspects as well as framework of the governance will directly get affect (Schreiber, 2016). Some of the stakeholders of Sunshine Ltd are: Investors: Investors are the individuals or the groups who has provided the financial support to the company (Michelon, et. al., 2015). With the decision of Kam Sunshine investors of the company will be directly affected. Making changes in the depreciation methods and reducing the expenses related with it and increasing the fictitious profit will lead to fooling the investors. As increase in the profit will attract more investors towards the business as they will think they are investing in the company which will consistently earn the profit for two years but on the other hand actual profit of the company will not be the same in the two years which will affect the investments of the investors (Marinovic, 2013). Government: Government is another stakeholder attached with Sunshine Ltd. which is concerned with the applied legal applications and regulations attached with the company as well as market (Zhou, et. al., 2012). There are certain set of government policies which have a huge impact on the business processes. These policies are directly concerned with the economic conditions of the business. Indulging in such fraudulent activities could lead Sunshine Ltd to oppose the compliance as well as allegations of the government. In this case principles of the corporate governance will be directly breached if the accounting standards will not be followed by Maria Mars (Arnold, et. al., 2013). Management: Management is the stakeholders who are directly attached with Sunshine Ltd as they manage the internal aspects of the company (Bogdanova, 2015). Management will directly get affected with the activities of the general manager Kam Sunshine as she is also a part of the management due to which trust of the employees will get reduced from the management and they will not be able work on the basis of the instructions provided by the management. Hence, with the misleading as well as fraudulent activity of one manager will affect the image of whole management working in Sunshine Ltd which will have great impact on the work process of the organization (Brockett, et. al., 2013). Suppliers: Suppliers are the stakeholders which help in managing the core operations of the business as the raw material is being provided by the suppliers with the help of which further processing related with the products and services are being processed by Sunshine Ltd (Hecimovic, et. al., 2011). Showing such fraudulent information to the people regarding the fictitious profit general manager of Sunshine Ltd will attract the suppliers to provide the goods on credit. And if the company will fail to generate the same amount of profit then loyalty will get affected as well as their payment will also get affected (Byoun, et. al., 2013). Customers: Customers are the external stakeholders who are termed as the most important part of the business as they are the one with whom the business processes are being completed and business continues to provide services in the market (Chang, 2011). Showing such type of false data will attract more people towards the business and when after two years when they will come to know the reality then the trust of the same will get affected. Customers attract toward the companies which are highly ethical but do not want to visit the companies who are indulged in the fraudulent activities and in the unethical practices (Basu, et. al., 2010). Ethical Issues An ethical issue is being observed in Sunshine Ltd and it could be evaluated that the same issue is being developed because of general manager as well as accountant of the company (Bodie, et. al., 2011). In such situation professional ethics of both general manager as well as accountant of the company are being questioned. Ethics is one of the most important aspect attached with any business, it is required that each and every employees working in the organization whether he is at the lower level or at the higher level should work on the path of following all set of ethical aspects an should ensure to deliver the true as well as authenticated services to the people as well as organization (Denis Alajbeg, et. al., 2012). In present case information related with a departmental store is being availed, Sunshine is a department store in which general manager of the company Kam Sunshine is concerned with the future profit of the company, reason behind it is the prediction of the economic shutdown in the years 2018 and 2019 (Byrne, et. al., 2007). Hence, Kam Sunshine provided direction to the accountant of the company Maria Mars to make changes in the future profit and to reduce the profit of the present two years which are 206 and 2017 and adjust the same in the next two years which are 2018 and 2019 (Denis Alajbeg, et. al., 2012). Doing so will help the company in maintaining the consistency in the earning capacity of Sunshine Ltd. Suggestions were made to Maria Mars to change the depreciation method so as to reduce the expenses of the company. According to the accounting standards no one has the right to make changes in the depreciation without providing proper set of reason and without any approval of the auditors and various other important members of the company (Most, et. al., 2015). Hence, it could be said that in this case general manager Kam Sunshine and accountant Maria Mars have failed to maintain the ethical procedures of the company. It could be interpreted that manipulation of the financial statements or transactions of the company so as to attract the interest of the stakeholders will be termed as an ethical issue (Schreiber, 2016). Governance Issue Governance helps the business in managing all the ethical, legal as well as regulatory frameworks and ensures that the compliance related with the market could be maintained. All the compliance related with the internal policies, procedures, external laws and regulations which are established by the government and various other regulatory bodies are being managed by the governance. Corporate governance helps in protecting the interest of the stakeholders and maintaining the decorum of the market (Michelon, et. al., 2015). In the case of Sunshine Ltd, general manager of the company was in the dilemma to maintain the conscience of the future for next two years which lead her to make the decision so as to manipulate the financial statements of the organization. According to the accounting standards no one in the organization is can change the depreciation methods without giving prior notice as well as explanation for the same (Marinovic, 2013). It is required that the disclosure of the changing depreciation from the past should be provided in the financial statements but this procedure was not being followed and the accountant of Sunshine Ltd, Maria Mars made the changes without giving any prior notice and made changes in the depreciation method. Hence, it could be said that in this situation Maria Max failed to follow the provisions and the accounting standards which lead to create governance issues for Sunshine Ltd (Zhou, et. al., 2012). Compliance Attached with the Accounting Standards As the normal wear and tear of the fixed assets the depreciation is being changed and is being changed at the obsolesce level of the fixed assets. In Sunshine Ltd depreciation method was being changed without giving any prior notice or making the entries in the financial statement which is an unethical practice in which accounting standards got violated (Arnold, et. al., 2013). There are certain accounting standards, according to the Australian Accounting Standard 1021 there are certain set of conditions in which the modification in the depreciation method could be made and these conditions are: Methods could be changed so as to make the financial statements true as well as fair These could be changed on the direction provided by the law as well as regulatory bodies. In case change in the accounting standards occurs then the depreciation methods could also be changed (Bogdanova, 2015) Suggestion on the basis of Australian Accounting Standards 116 According to the case presented in relation with the Sunshine Ltd there are various provisions which are being stated in the Australian Accounting Standards 116 which is property, plant and equipments, these are not being complied in. According to the AAS116 it is required that all set of information which influence the decision making aspects of the organization should be stated by the company or the authorities indulged in the same (Brockett, et. al., 2013). It could be AAS116 it could be suggested that the company should remain indulged in the auditing processes so as to gather appropriate set of information related with the financial statements. This will help in reducing the risk of occurrence of such type of activities at the workplace (Hecimovic, et. al., 2011). Conclusion Gathering information and analyzing all the aspects indulged in the case conclusion can be drawn that financial statements are one of the most important aspects for the organizations which helps in the decision making aspects. Hence it is required that the organization maintain the same in a proper manner. 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