Saturday, December 7, 2019

The Sarbanes Oxley Act of 2002 free essay sample

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

Saturday, November 30, 2019

Tara IvyEnglish 100 Wedemeyer June 26, 2018 Song A Essays - Music

Tara IvyEnglish 100 Wedemeyer June 26, 2018 Song Analysis Dyke, fag, or switch hitter are just some of the many derogatory terms used to refer to people of the LGBTQ+ community. How many times have you or someone you know used the verbiage " no homo " or " that ' s gay " as a means to express a heterosexual stance on a topic or during a discussion? Why has such verbiage become the norm for our society? How can we as a people not see that this verbiage should be viewed as hateful and revolting? Terms like these are systematic and aid the social injustices of the LGBTQ+ community. In 2012 Ben Haggerty a hip-hop artist, better known as Macklemore teamed up with his group mate Ryan Lewis and singer, songwriter Mary Lambert to create one of the most powerful songs and videos in support of the LGBTQ+ community. The song titled Same Love advocates equality, it discusses the false perceptions of homosexuality, the use of derogatory words in the med ia and music, and how society should stop fighting against sexual equality and move forward in support of the movement. Macklemore opens the song instantly pointing out that the world has distorted views on what it means to be gay. Macklemore shows how we can put labels on certain activities and actions making them gender biased and shaming the opposite sex for participating in them, by calling a man gay for painting or a woman a dyke for playing football or basketball. He is effective in getting his message across by, showing a young homosexual male playing football with his friends in the Same Love video, which usually is pre-conceived as a heterosexual activity. He does this with hopes of changing the way society categorizes activities, pointing out that there is really no one idea or action that is " gay " or " straight " . The song touches bases on one of the biggest misconceptions about homosexuality, which is the idea that being LGBTQ+ is a choice and ca n be changed. Society needs to understand that being gay is not a sickness and it cannot be healed. In the song, he says, " The right-wing conservatives think it ' s a decision and you can be cured with some treatment and religion / Man-made, rewiring of a pre-disposition. Playing God / Ahh nah, here we go /America the brave/Still fears what we don't know / And God loves all his children it's somehow forgotten / But we paraphrase a book written 3, 500 hundred years ago " . These lyrics address the core of the predispositions in our societies, religion, and politics. The right-winged conservations believe that homosexuality is bad and should be fixed. He points out that churches think that the " gay " can be prayed away, which is exemplified when he says, " And God loves all his children are somehow forgotten, but we paraphrase a book written thirty-five-hundred years ago " . The song dances around the fact that many people use the bible and religion to ju stify hate against homosexuals, even though the ideals of homosexuality in the bible are very outdated and no longer applies to all of society today. At this point in the song, Mary Lambert sings, " And I can ' t change, even if I tried, even if I wanted to " . Through this catchy upbeat chorus is where the lyrics of the song further supports the idea that being LGBTQ+ is not a choice. The chorus is meant to grab the listener ' s attention. Her high pitched tone is a big shift from the monotoned voice of Macklemore ' s, which made me pay attention to what Mary is saying and recognize that homosexuality is not a choice, and there is no way to change that. Macklemore ' s powerful communication of the truth about homosexuality continues as he shifts the conversation from politics toward the hip-hop industry and its lack of support for the LGBTQ+ community. During a radio interview on " The Angie Martinez Show " at the two-minute and two-sec ond mark, Macklemore states that he felt the hip-hop community plays a

Tuesday, November 26, 2019

Patterson Surname Meaning and Origin

Patterson Surname Meaning and Origin The common surname Patterson  most often originated as a  patronymic name meaning son of Patrick. The given name Patrick derives from the Roman name Patricius, which meant nobleman in Latin, denoting a member of the patrician class or Roman hereditary aristocracy. In County Galway, Ireland, Patterson was a surname often taken by bearers of the Gaelic name Ó Caisà ­n, meaning descendant of Caisà ­n  from the Gaelic casn,  or little curly-headed one. ​Surname Origin: English, Scottish, Irish Alternate Surname Spellings: Patrickson, Paterson, Patersen, Pattersen, Batterson Famous People James Patterson - American best-selling authorCarly Patterson - 2004 Olympic All-Around Gymnastics ChampionJohn Patterson - American manufacturer who helped popularize the modern cash register   Genealogy Resources If youre interested in connecting with others who share the Patterson surname or in learning more, the following resources can help: Most Common U.S. Surnames and Their Meanings: Smith, Johnson, Williams, Jones, Brown... Are you one of the millions of Americans sporting one of these top 250 common last names from the 2000 census?Patterson DNA Project: An annual publication issued under the authority of the Barnes Family Association. Several volumes are available for free viewing from Internet Archive.Patterson Family Genealogy Forum: Search this popular genealogy forum for the Patterson surname to find others who might be researching your ancestors, or ask your own question about your Patterson ancestors.FamilySearch: Discover historical records and lineage-linked family trees posted for the Patterson surname and its variations.Patterson Surname and Family Mailing Lists: RootsWeb hosts several free mailing lists for researchers of the Patterson surname. Sources Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Menk, Lars. A Dictionary of German Jewish Surnames. Avotaynu, 2005.Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004.Hanks, Patrick and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003.Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997.

Friday, November 22, 2019

Ethan Allen - American Revolution

Ethan Allen - American Revolution Birth: Ethan Allen was born at Litchfield, CT, on January 21, 1738, to Joseph and Mary Baker Allen. The eldest of eight children, Allen moved with his family to nearby Cornwall, CT shortly after his birth. Raised on the family farm, he saw his father become increasingly prosperous and serve as a town selectman. Educated locally, Allen furthered his studies under the tutelage of a minister in Salisbury, CT with the hopes of gaining admission to Yale College. Though possessing the intellect for higher education, he was prevented attending Yale when his father died in 1755. Rank Titles: During the French Indian War, Ethan Allen served as a private in the colonial ranks. After moving to Vermont, he was elected colonel commandant of the local militia, better known as the Green Mountain Boys. During the early months of the American Revolution, Allen held no official rank in the Continental Army. Upon his exchange and release by the British in 1778, Allen was given the rank of lieutenant colonel in the Continental Army and major general of militia. After returning to Vermont later that year, he was made a general in the Army of Vermont. Personal Life: While working as the part owner of an iron foundry in Salisbury, CT, Ethan Allen married Mary Brownson in 1762.  Though a largely unhappy union due to their increasingly conflicting personalities, the couple had five children (Loraine, Joseph, Lucy, Mary Ann, Pamela) before Marys death from consumption in 1783. A year later, Allen married Frances Fanny Buchanan. The union produced three children, Fanny, Hannibal, and Ethan. Fanny would survive her husband and lived until 1834. Peacetime: With the French Indian War well underway in 1757, Allen elected to join the militia and take part in an expedition to relieve the Siege of Fort William Henry. Marching north, the expedition soon learned that the Marquis de Montcalm had captured the fort.   Assessing the situation, Allens unit decided to return to Connecticut.   Returning to farming, Allen bought into an iron foundry in 1762. Making an effort to expand the business, Allen soon found himself in debt and sold off part of his farm. He also also sold part of his stake in the foundry to his brother Hemen.   The business continued to founder and in 1765 the brothers gave up their stake to their partners. The following years saw Allen and his family moved several times with stops in Northampton, MA, Salisbury, CT, and Sheffield, MA. Vermont: Moving north to the New Hampshire Grants (Vermont) in 1770 at the behest of several locals, Allen became embroiled in the controversy over which colony controlled the region. In this period, the territory of Vermont was claimed jointly by the colonies of New Hampshire and New York, and both issued competing land grants to settlers. As a holder of grants from New Hampshire, and wishing to associate Vermont with New England, Allen aided took in legal proceedings to defend their claims. When these went in New Yorks favor, he returned to Vermont and helped found the Green Mountain Boys at the Catamount Tavern. An anti-New York militia, the unit consisted of companies from several towns and sought to resist Albanys efforts to take control of the region. With Allen as its colonel commandant and several hundred in the ranks, the Green Mountain Boys effectively controlled Vermont between 1771 and 1775. With the beginning of the American Revolution in April 1775, an irregular Connecticut militia unit reached out to Allen for assistance in capturing the principle British base in the region, Fort Ticonderoga. Located at the south edge of Lake Champlain, the fort commanded the lake and the route to Canada. Agreeing to lead the mission, Allen began assembling his men and the necessary supplies. The day before their planned attack, they were interrupted by the arrival of Colonel Benedict Arnold who had been sent north to seize the fort by the Massachusetts Committee of Safety. Fort Ticonderoga Lake Champlain: Commissioned by the government of Massachusetts, Arnold claimed that he was to have overall command of the operation. Allen disagreed, and after the Green Mountain Boys threatened to return home, the two colonels decided to share command. On May 10, 1775, Allen and Arnolds men stormed Fort Ticonderoga, capturing its entire forty-eight man garrison. Moving up the lake, they captured Crown Point, Fort Ann, and Fort St. John in the weeks that followed. Canada Captivity: That summer, Allen and his chief lieutenant, Seth Warner, traveled south to Albany and received support for the formation of a Green Mountain Regiment. They returned north and Warner was given command of the regiment, while Allen was placed in charge of a small force of Indians and Canadians. On September 24, 1775, during an ill-advised attack on Montreal, Allen was captured by the British. Initially considered a traitor, Allen was shipped to England and imprisoned at Pendennis Castle in Cornwall. He remained a prisoner until being exchanged for Colonel Archibald Campbell in May 1778. Vermont Independence: Upon gaining his freedom, Allen opted to return to Vermont, which had declared itself an independent republic during his captivity. Settling near present-day Burlington, he remained active in politics and was named a general in the Army of Vermont. Later that year, he traveled south and asked the Continental Congress to recognize Vermonts status as an independent state. Unwilling to anger New York and New Hampshire, Congress declined to honor his request. For the remainder of the war, Allen worked with his brother Ira and other Vermonters to ensure that their claims to the land were upheld. This went as far as negotiating with the British between 1780 and 1783, for military protection and possible inclusion in the British Empire. For these actions, Allen was charged with treason, however since it was clear that his goal had been to force the Continental Congress into taking action on the Vermont issue the case was never pursued. After the war, Allen retired to his farm where he lived until his death in 1789.

Wednesday, November 20, 2019

The Strategy Virgin Group Case Study Example | Topics and Well Written Essays - 250 words - 2

The Strategy Virgin Group - Case Study Example The ownership group of the company believed that the normal pressures of the shareholders for instant results along with the added cost associated with the reporting requirement of institutions such as the London Stock Exchange (LSD) inhibit the ability of the company to grow. Due to the fact that the company was kept private, the firm has been able to keep basic accounting numbers of its operation without the rigorous requirement accounting frameworks such as GAAP or IFRS required. The management of the company established a business strategy for its conglomerate group based on the assumption that its brand would be able to captivate the domestic customers due to the fact the Virgin brand represents quality and value. The Group’s ambition caused the firm to penetrate industries it should have not to such as the train travel industry. The firm believes that one of its primary business sectors that helped the company build brand value is its airlines' operations. The overall st rategy of the group so far has worked, but due to market changes, the firm must adjust its long-term strategy to meet the customer requirements of its clientele.

Tuesday, November 19, 2019

The Love Song of J. Alfred Prufrock Essay Example | Topics and Well Written Essays - 1000 words - 4

The Love Song of J. Alfred Prufrock - Essay Example Elliot has used his poetic skill to create a complex character study. He also creates an image of the period with ladies in long skirts; tea rooms; smoke from chimneys; smoggy evenings; a man in a morning suit with a high collar cutting into his chin. To some extent though the poem reflects, not just the society of the time, but also Elliot’s own place in it and his rather pessimistic view of his own situation. In this essay the poem will be considered as to how it reflects his life. Poetry Genius (2014) describes it as being :- The lines at the beginning are taken from Dante’s ‘Divine Comedy’ and are spoken by one of the damned souls in hell, Count Guido da Montefeltro, who describes how nobody ever returns from this dead state. Prufrock in this poem may be walking and talking in an earthly city, but in some senses he too is one of the living dead, observing society, yet not quite part of it. Prufrock has a companion, a listener to whom he says (line1) ‘Let us go then, you and I.’ It is unclear whether or not this listener is a real companion, or just Prufrock talking to his inner self as an internal monologue in which he describes himself in both negative and positive terms as when he says :- So he sees himself as a lesser figure, an attendant upon society, an extra in a film set perhaps, but with a role nevertheless. He then acts this out, by moving only on the very edges of society, in this case at the head of the stairs, rather in the room with the women talking about Michelangelo. They are interested in a great and admired artist, so why should women even notice him? Even the soot from the many chimneys falls upon him, making him even more invisible (line 19). The original title for the poem was ’Prufrock among the women’ (Cummings, undated). He isn’t interacting with them, and seems totally unable to. He is just there at the same time. Time seems to have stood still for him,

Saturday, November 16, 2019

Ottawa Charter0National Tabacco Campaign Essay Example for Free

Ottawa Charter0National Tabacco Campaign Essay The Ottawa Charter is a global health promotion run by the world Health Organisation. It involves five action areas called developing personal skills, creating supportive environments, strengthening community action, reorienting health services and building healthy public policies. To combat lung cancer and other health risks the Australian government launched The National Tobacco 2011 Campaign to raise awareness of smoking through the five action areas to reduce the number of daily smokers by 2018. Developing personal skills supports personal and social development through the use of information and resources, which educate health benefits to enhance life skills. In gaining theses skills individuals can make informed decisions to take control of their lives. In relation to the National tobacco Campaign 2011, this will involve raising awareness on the effects of smoking, encouraging individuals to quit therefore reducing their chances of developing ling cancer. Strategies employed by the campaign to address developing personal skills include media campaigns and quit tips. The current media campaign features television, radio, prints and online advertisements to address the issue of smoking and its relation to lung cancer and other health risks. The recent ‘cough’ TV advertisement shows an average Australian male. He is enjoying time with his mates, at work, spending time with the family however he is constantly coughing. Then the voice over states ‘every cigarette brings cancer closer. ’ This short but powerful statement informs individuals that every cigarette they take is putting them at the risk of developing cancer. Thorough the tactic of showing an average Australian male it allows the public to relate to the situation, empowering them to change their habits or else you could end up leaving your loved ones behind. Another strategy is the use of quit tips. This website fact page illustrates new ways that individual can relax as many people smoke while bored or stressed. Some of these relaxation methods include breathing techniques, exercise or a change of routine such as chewing gum or having a stress ball in the car to utilize while stuck in traffic. These strategies are informative yet realistic ways in which individual can swap a smoking habit for a positive health choice instead. This physically helps individuals to make an informed choice to develop their individual skills. By adapting these new life skills through the promotion of stress relief methods individuals are encouraged to take control and empower their own lives. It educates that smoking doesn’t relieve stress yet it only causes stress with its relation to many health risks. Developing personal skills is an important sector of the Ottawa Charter as without it individuals wouldn’t be educated to see the underlying effects of smoking and its strong link to lung cancer. Creating supportive environments focus’s on the environments in which people work, live and play. The aim is to ensure these environments reflect healthy living through the promotion of positive health choices. In relation to the National Tobacco Campaign 2011, this principle involves encouraging one another to quit smoking. This personal and community support takes into consideration the diverse needs of society in the need to fight against smoking. Strategies include providing fact sheets in a variety of languages and providing an online quit service. Australia is a very multicultural society and the campaign has taken this into consideration by creating print and radio advertisements in over 20 languages. This campaign has a goal to reduce the percentage of daily adult smokers by 2018. By providing health promotions in diverse languages, it opens this goal up to the wider Australian population encouraging equity and support. By breaking the language barrier the non-English speakers/readers will feel more supported and encouraged to quit smoking, therefore reducing their chances of developing lung cancer. This advertisement highlights they ways in which the human body will repair itself once smoking has stopped and its motto is ‘Every cigarette you don’t smoke is doing you good. ’ The statement is encouraging and supports the fact that every cigarette has an impact. Another way the tobacco campaign offers a supportive environment is through the telephone quitline. By phoning 131 848 an individual can confidentially speak to a counselor gain information but importantly advice and acknowledgement of their efforts so far. This local cost call can be made from anywhere around Australia, supporting those living in rural areas. Furthermore this quitline can go on to mail individual a quit coach book. This provides the best ways to quit, ways to cope with withdrawal symptoms and details on courses run by local organizations that offer extra help and counseling. This strategy is effective as it helps individuals realize that hey are not alone and their struggle to quit will offer so many advantages. Through first hand advice and the help of professional encouragement individual’s receive the confidence to keep going. Through this support within the environment individuals are more likely to access/continue to use support services to adapt positive behaviors in their lives. These changing life patterns will stop the smoking habits, reduce the ri sk of lung cancer and enhance overall wellbeing. http://www. boredofstudies. org/wiki/Ottawa_Charter_for_Health_Promotion_(1986) Strengthening community action involves public participation to achieve better health. Through initiatives inspired by the community, healthy living patterns can be established to raise awareness and empower action. In relation to the National Tobacco Campaign this involves the help of professional within the community as well as local governments and the public to make and implement action on smoking. Some strategies to strengthening community action include the help someone quit page, and individual community projects. The ‘help someone quit’ initiative provides information on ways to aid a friend by encouraging them and following through with their progress, even if you’ve never smoked before. It states the importance of not nagging a smoker to quit, as that just makes them want to retaliate. Yet the best approach is to clearly explain the motives to stop smoking and offer support. If non smokers and in particular past smokers where to help individuals within the community to quit smoking the whole populations health and attitude would be strengthened, encouraging positive health behaviors. The Bankstown community has specifically strengthened their action by installing ‘No smoking’ signs and restricting smoking 10m within children’s playgrounds. This strategy requires an extra step as it requires the help of the general public to enforce the rule, saving children from passive smoking. The signs educate the public on the hazard of smoking but the enforcement from the public is what will strengthen its success. Through establishing support groups and encouraging social support, the community is brought together to solve smoking through empowerment. (http://www. bankstown. sw. gov. au/Installation-of-New-No-Smoking-Signs/default. aspx) Reorienting heath services refers to utilizing services aimed at prevention, promotion and finding a cure. It is the responsibility of individuals, community groups, health professionals, institutions and governments to work together to achieve good health. In relation to the National Tobacco campaign it involves the sha red role of all health services to lead a change to prevent smoking and support wellbeing. Strategies include working with various campaign partners and a letter to GPs written by the chief medical officer. The campaigns website offers links to both Australian and International organizations who care for health with a goal of tackling smoking. Examples include the National Asthma council, World Health Organization and the Australian Cancer Society. Some of these health services have drop-in-centers or stores/clinics but they all offer information and resources on smoking or lung cancer. Some organizations are preventative while others are curative services. This is effective as through this extra support individuals can expand their knowledge and find a network that works best with their needs. The Australian government’s chief medical officer, Jim Bishop wrote a letter directed at GPs asking for their support on the National Tobacco Campaign. It mentions that smoking is the largest preventable causing disease. He later went on to ask local doctors to conduct brief interventions with their smoking patients, encouraging them to quit. Through this incentive the action of the local GP will maximize society’s members to quit. The smokers will receive professional help from their trusted GP to aid their own individual responsibility. Once both teams work together, this is when good health can be achieved. Through the help of extra health professionals individual can see the overall effects of smoking and with this extra support confidence will be achieved to fight the risk of developing lung cancer by stopping smoking habits Building Healthy Public Policy relates to policies and legislations made by the government to create health improvements. It goes beyond health care as it designs rules also generating consequences for those who disobey. In relation to the National Tobacco campaign it involves rules on where smoking is prohibited and where cigarettes can be sold as well as punishments for those who neglect these rules. The following law states that from March 2006, all cigarette packets require pictorial health warnings and the quitline number. These images are a form of scare tactics that shoot out health warnings in the bid that smokers will become turned off by imagers of cancerous body parts. The quitline on the box encourages individuals to quit and almost plays as a guilty trip, that each cigarette they inhale is causing them damage.