Creating Age Graded Theory And Anomie Theory - 998 Words

Combining age-graded theory and anomie theory would help explain criminality by using more variables that have been proven reliable. Merton s theory created in the 1930s is ‘incomplete’ (Messner, Rosenfeld, 2006) and life-course may help complete this theory. Anomie factors affect a person in adolescents differently than a person in adulthood, this is why adapting life course with anomie can be helpful. Merton states his view of biological variables, â€Å"It provides no basis for determining the non-biological conditions which induce deviations from predicted pattern of conduct.† (Merton, 1938, p.672). Individual variables like biological factors are important, but they are aspects of criminality. Sampson and Laub s age-graded theory focuses on informal social control to understand crime through the life course. The main ideas they focused on were transitions (life events such as marriage or incarceration), trajectories (pathways of one s life) and turning points (Sampson, Laub, 1993). This theory was able to show why and how involvement in crime peaks during certain periods in one s life, and why many desist at certain times in their life. These ideas can be meshed together with institutional anomie factors like types of adaptations and escape mechanisms that people use. Probability of criminal involvement is higher when individuals have low levels of bonds with society or no bonds at all (Sampson, Laub, 1993). These social bonds are what connects a person toShow MoreRelatedControl Theory15246 Words   |  61 PagesUniversity of Arizona Author of Social Bond Theory Hirschi’s Two Theories and Beyond T ravis Hirschi has dominated control theory for four decades. His influence today is undiminished and likely will continue for years, if not decades, to come (see, e.g., Britt Gottfredson, 2003; Gottfredson, 2006; Kempf, 1993; Pratt Cullen, 2000). Beyond the sheer scholarly talent manifested in his writings, what accounts for Hirschi’s enduring influence on criminological theory? Three interrelated considerationsRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesWorkforce Diversity 18 †¢ Improving Customer Service 18 †¢ Improving People Skills 19 †¢ Stimulating Innovation and Change 20 †¢ Coping with â€Å"Temporariness† 20 †¢ Working in Networked Organizations 20 †¢ Helping Employees Balance Work–Life Conflicts 21 †¢ Creating a Positive Work Environment 22 †¢ Improving Ethical Behavior 22 Coming Attractions: Developing an OB Mo del 23 An Overview 23 †¢ Inputs 24 †¢ Processes 25 †¢ Outcomes 25 Summary and Implications for Managers 30 S A L Self-Assessment Library How

Intermediate Financial Accounting - Accounting scandals Essay

Essays on Intermediate Financial Accounting - Accounting scandals Essay Enron’s accounting scandal Corporate governance is a term used in business organizations to define the overall direction of the enterprise and method of control used by the executives. This involves the use of proper management techniques by the chief executive officers and major shareholders of the company, who must act in the best interests of the company. Failure to follow through with effective governance will automatically lead to the collapse of a vibrant business venture. One such example was the case scenario seen in the collapse of Enron Organization. The company began as an energy providing business in Houston due to a merger of two gas companies and later transformed itself into a major energy trading corporation led by Kenneth Lay, its founder. However, there emerged some corporate problems in the management who seemed to be out of control as they did what pleased them defying company’s interests. Reports were that the entire management team was behaving in a manner that did not blend in well with most of their clients. The latter were described to be out to propagate their own agenda and thus became negligent in providing company affairs. To elaborate, the head of the internal audit committee had her senate husband funded by the organization. In addition, Lord Wakeham who was part of the audit committee had a concurrent consulting firm in the same company. Cases of arrogance were very common in the organization as was bootlicking on the part of senior management. The subordinate staff was very afraid of the Chief Execut ive Officer and adhered to him as though they were enslaved. Records of mismanagement in the accounts records were evident. It began with the falsification of profit gains due to claims of a successful collaboration with Blockbuster Video that never was. To cover up the conspiracy, they had to manipulate their accounts leading to an actual consequential loss of profits of $600 million, and a total loss of all company profit estimated to the figure of $591. This ultimate loss led to an increase in debt figures for the organization in the amount of $628 million as was the case in the year running from 1997 to 2000. This fraud in their accounts records guaranteed them an opportunity to increase its earnings in the share market due to the prevailing pressure of reflecting a high EPS figure. The former was a ratio of total earnings divided by the number of shares of a company (Mitchel Sikka, 2012). The above fraudulent case would have prevented had there been accountability on the part of the internal audit team, who went ahead to provide incorrect figures without giving a second thought to the outcome of their consequences. They acted independently without the knowledge of the major stakeholders of the company as the management set up of the company did not interfere in their affairs. There should have been regulation in the way business was conducted in the organization as all the non-executive heads were left to task in the performance of their duties. They were not held accountable for their actions as they were allowed to independently cater for any shortcomings in the business. Lastly, there should have been an alignment of management goals with those of shareholders to prevent conflict of interests as was the apparent case. Bibliography MITCHELL, A. V., SIKKA, P. 2012.  Dirty business: the unchecked power of major accountancy firms. MONKS, R. A., MINOW, N. 2011.  Corporate governance. Chichester, Wiley FREEMAN, R. E. (2010).  Stakeholder theory: the state of the art. Cambridge, Cambridge University Press. BAVLY, D. A. 1999.  Corporate governance and accountability: what role for the regulator, director, and auditor?  Westport, Conn. [u.a.], Quorum Books. JONES, M. 2011.  Creative accounting, fraud and international accounting scandals. Chichester, West Sussex, England, John Wiley Sons. KAMMERER, M. 2009.  Creative Accounting, the Enron Case and its impact on Corporate Governance. München, GRIN Verlag GmbH.

The Credit Accessibility and the SME Growth in Vietnam

Question: Write aresearch proposal on the topic The credit accessibility and the SME growth in Vietnam. Answer: Introduction The business research proposal is based on the topic The credit accessibility and the SME growth in Vietnam. People all over the world have observed that the economic development of Vietnam is mainly accounted to growth of the small and medium sized enterprises in the country. The small and medium enterprises are a means of creation of employment opportunities, generation of income and reduction of poverty. The SMEs also contribute to the generation of revenue for the government. Though SMEs contribute to a lot of development of the economy, still the performance of this sector is not up to the mark as compared to the other sectors of the economy[1]. Researchers are of the view that the inability to access credit is the main cause of the poor performance of the medium and small sized firms. The researchers claim that the SMEs of Vietnam are unable to access both informal as well as formal financial credit. The scholars have observed that the profit generated by the SMEs in Vietnam has hit the bottom in the past few years[2]. Hence, the SMEs rank very low in the countrys economy as compared to the other industries. To increase the conditions of the business of the SMEs the government of Vietnam needs to look after the credit accessibility of these organizations. Literature review of the topic As discussed above, the SMEs are a promising and uprising sector of the economy of Vietnam. Near about 98% of the business organizations of the country, Vietnam comprises of these medium and small enterprises. The small and medium enterprises contribute to almost 48% of Vietnams Gross Domestic Product. The workforce of the SMEs includes 77% of the employees of the country. Hence, one can observe that the SMEs offer opportunity of employment to more than five hundred thousand people. SMEs play important roles to generate income to the government of Vietnam. Scholars and researchers are of the opinion that the SMEs generate growing rates of tax when they are compared to the other large business enterprises and corporations[3]. Hence, one can observe that the SMEs contribute largely to the social and economic development of the country. Researchers have observed in the recent past that the profit that the SMEs generate have declined to a great extent. MPI has reported that the equity and revenue generated by the SMEs in Vietnam has fallen drastically with corporate organizations. The value of the revenue generated by the SMEs in 2007 was 2.7%, which reduced in 2008 to 2.5%. In 2009, the value of the revenue reached 2.3% only. The data from the GSO also depicted the same picture. The data from GSO stated that the SMEs were able to manage only 43.9% of the total income generated by the enterprise. The SMEs generated only 13.6% of the profit that was not taxed by the government[4]. Most researchers are of the view that the poor accessibility of financial credit is the only cause of the poor returns generated by the SMEs. Studies regarding the performance of the SMEs have reflected on the fact that there is a positive relationship of the growth of SMEs and the financial support that these enterprises receive from the banks of Vietnam. The study also revealed that the SMEs face difficulty in obtaining financial help from the banks of Vietnam. The banks of Vietnam make all their decisions regarding loans depending on the finances of the organizations. The SMEs also face issues regarding the interest rate structures of the banks[5]. The author prepares the research proposal based on some of the issues regarding accessibility of credit of the SMEs. The proposal discusses the methods in which the SMEs can access and maintain funds. The proposal takes into consideration both the informal as well as formal avenues for accessing credit. The proposal also focuses on the following three aspects of availability of credit: obtaining loans from financial organizations, starting the business and the rates of intere sts offered by the banks. Research questions Keeping in mind the above discussion made on the accessibility and availability of funds that the SMEs of Vietnam can utilize and make profit, there are some research questions that the researcher poses can in this regard. The research questions that arise from the above discussion are described below: How does the process of accessing credit affect the progress and development of the SMEs of Vietnam? What are the factors that govern the process of accessing finances for the medium and small entrepreneurs to run their business? What are the factors that regulate the credit access ability of the SMEs to function as a start up enterprise in Vietnam? How do the rates of interests of the financial institution of Vietnam affect the accessibility of credit of the SME[6]? The researcher tries to answer the questions asked above in this research proposal. Research methodology and technique To conduct the research on the above topic the researcher uses the OLS, MNL methods. The researcher also uses the two stage sampling procedure due to Heckman to answer the questions of the research proposal. The Multinomial Logistic regression (MNL) model is a method of analysis of linear regression models. Analysts use the MNL model when the model assumes a nominal dependent variable that possesses more than two levels. The MNL regression is considered to be the extension of the commonly known logistic regression. The analysts use logistic regression to analyze the dependent variables that are dichotomous in nature[7]. The analysts using the SPSS software to analyze the data often resort to using the MNL model. The multinomial regression model is used as a predictive analysis tool. The analysts use the MNL model to describe the dependence of the variable that is nominal in nature to the explanatory variables that are at continuous levels[8]. The researcher decided to use the MNL mod el to throw light on the credit choices that the SMEs of Vietnam would make. The analyst employs the model of the ordinary least squares (OLS) to investigate about the factors that affect the rates of interest that the banks or the financial institutions pose on the loans that the SMEs take from them. The simplest form of regression is the ordinary least squares regression technique. The analysts resort to the ordinary least squares regression when they want to regress the value of a single dependent variable from the values of a number of explanatory variables[9]. The response variable for the OLS model needs to be measured on an interval scale. The technique of using the OLS model is also useful when there are more than one explanatory variable in the model. The OLS model also describes explanatory variables that are obtained from categorical data[10]. The researcher will base his analysis on the Two-Stage procedure due to Heckman to investigate the development of the SMEs by accessing the credit. The Heckman estimation technique assumes that there exists a positive correlation between the error terms of the two models[11]. To gather primary data from the subjects of the research, the researcher takes the help of questionnaires to gather information from the subjects. The researcher conducts surveys by interviewing the subjects involved in the research. Gannt chart The author provides a detailed Gannt chart that describes the time duration that the researcher would need to complete the experiment. The Gaant chart provides the details of the time to be taken to make a literature review of the research topic. The chart also gives a detailed picture of the time that the experimenter would take to collect the required data and to perform the analysis of the data. Finally, the researcher would submit the report consisting the findings of his research on the date mentioned in the gaant chart. Task Start date Duration End date Literature Review 08th June 15 days 23rd June Data Collection 24th June 60 days 24th Aug Data Analysis 25th Aug 55 days 20th Oct Final Report Submission 21st Oct 30 days 21st Nov The bar diagram describes the required milestones of the research process. Description of the research process The first step to progress with the research is to collect primary data from the appropriate sources. To conduct the research, the researcher would ask for the help ten people to conduct the survey. The researcher would assign task to the ten people to distribute the questionnaires to the managers of the medium and small enterprises. The researcher requires the people to distribute the questionnaires to the managers of the SMEs located at different places. The people can provide the questionnaires to managers of at most three SMEs in each street of Vietnam. Before distributing the questionnaires to the managers, the concerned person would need to ask for their consent if they want to participate in the experiment[12]. If the people get a positive response from the respective managers of the SMEs then only they would provide the questionnaire to them. Then the people conducting the survey would clearly explain the procedure that the managers need to follow to answer the questions give n in the questionnaire. The surveyors would inform the managers at what time or on which day they would come collect the questionnaires from them. The people conducting the survey request the managers to complete the task of filling up the questionnaire by the stipulated time. The concerned people would distribute near about 700 questionnaires to the managers of different SMEs. After the previously mentioned time duration to complete the task gets over, the surveyor would expect to get back at least 500 to 550 correctly and completely filled up questionnaires. This would lead to the fact that the surveyor has obtained at least 70% to 75% of completed and error free feedback[13]. After collecting the desired information from the subjects, the next step that the researcher would take is to check the validity of the data. The data so collected may contain some outlier observations or may have some missing values. The managers may not feel to answer all the questions given in the questionnaire. In such a situation, the researcher needs to sort out such questionnaires with incomplete information. The researcher would then modify the information or would reject such questionnaires with inadequate or faulty information. This process is known as the process of cleaning the data. Once the researcher arrives at the appropriate data, he performs the task of data analysis. The analyst would enter the data into an Excel spreadsheet. The analyst would then transfer the data from the Excel sheet to some statistical software namely R, MATLAB or STATA to analyze the data by statistical methods. Description of data collection and data analysis The researcher collected the data for conducting the experiment from the managers of the SMEs that are registered as the small and medium sized organizations under the government of Vietnam[14]. The researcher has chosen Hanoi as the sampling frame for doing the research. The researcher has chosen Hanoi as the sampling frame as it possesses a large number of SMEs that are registered under the government. The researcher recorded that by 2011, the number of small and medium sized organizations in Hanoi reached approximately 59,195[15]. The researchers would primarily focus on the directors and the managers of finance of the SMEs to make them fill up the questionnaires. The questionnaires that the researchers would provide to the managers and directors of the company would consist of questions that would fetch information regarding the accessibility of the credit by the SMEs. The researcher has decided upon the size of the sampling unit to be 385. The researcher would select these sampl ing units from at least 500 medium and small enterprises. The researcher would collect information from at most three SMEs located in each of the streets. This would allow the researcher to perform the experiment at a level of significance of 95%. This means that the results obtained from the research would be more or less 95% accurate[16]. The researcher interviewed the subjects using a questionnaire. The information gathered includes the knowledge of the chances of the small enterprises to obtain funds for setting up the business. The researchers gather information about some of the salient features of the SMEs. The researchers test the questionnaires by employing them on the managers of the SMEs chosen at random by suitable random sampling technique. The data analyst would statistically analyze the data using the suitable statistical software. The analyst would first judge the inflation in variance of all the models described above by employing the Ordinary least squares technique. The analyst uses the Housman test to investigate the assumption of IIA. The next aspect that the person conducting the research takes into consideration is the relationship between the managers of the SMEs and the sources from where the SMEs obtain informal credit[17]. This would help the researcher to understand the effect of the rates of interest on the loans that the SMEs take from the banks. The analyst calculates certain measures of descriptive statistics from the quantitative data. Some of these measures include the quartiles of the distribution, the inter quartile range, the median, mean and standard deviation of the distribution. A data that is dynamic in nature would be helpful for the analyst to judge the development of SMEs in accessing the available funds[18]. The analyst also investigates some other factors that can influence the profit earned by the SMEs and the rate at which they invest money over an interval of time. This analysis would help the researcher to test the ability of the SMEs to avail credit. The expected research outcomes The researcher expects that the research conducted on the topic of credit accessibility of the SMEs in Vietnam would produce some positive results. The researcher states that the first result focuses on the method of credit access by the SMEs to start their business. The researcher arrived at the result by employing the Multinomial Logistic Model (MLN) to the data. The outcome that the researcher expects from this result is that the assistance of the government has an effect on the capability of the SMEs to utilize credits obtained from outward sources[19]. Apart from the expected outcome, the researcher also expects that the age and the experience of the manager of the SMEs play a vital role in enabling the SMEs to obtain loans from other sectors. The researcher also expects another outcome that the rates of interests offered by the banks of Vietnam would also affect the loans that the SMEs take from them. The research proposal anticipates that the SMEs would be inclined to take loans from the private banks of Vietnam who offer higher rates of interests than the public sector banks[20]. Conclusion The research proposal deals with the topic of the issues of the credit accessibility and the growth of the SMEs in Vietnam. By making the business proposal one can easily conclude that the government of Vietnam needs to assist the SMEs in obtaining credit from external sources to foster the growth of the SMEs in the country. The growth and development of this sector would help in the betterment of the economy of Vietnam. References: Nguyen, N. (2014). Credit accessibility and small and medium sized enterprise growth in Vietnam. Statistics Solutions. (2016). Conduct and Interpret a Multinomial Logistic Regression - Statistics Solutions. Vunyale, Narender, Nemi Raja, and Raveesh Krishnankutty. "Does Innovative Financing Increase the Firm Performance? An Empirical Investigation of Indian Manufacturing Firms."Theoretical Economics Letters6, no. 02 (2016): 304. Mateev, Miroslav, Panikkos Poutziouris, and Konstantin Ivanov. "On the determinants of SME capital structure in Central and Eastern Europe: A dynamic panel analysis."Research in International Business and Finance27, no. 1 (2013): 28-51. Nguyen, A.H., 2014. An Analysis of SME Perceptions of Credit Information Reporting in Vietnam.Asia Pacific World,5(2), pp.123-146. Minh, T.T. and Hjorts, C.N., 2015. How Institutions Influence SME Innovation and Networking Practices: The Case of Vietnamese Agribusiness.Journal of Small Business Management,53(S1), pp.209-228. Phan, U.H., Nguyen, P.V., Mai, K.T. and Le, T.P., 2015. Key Determinants of SMEs in Vietnam. Combining Quantitative and Qualitative Studies.Review of European Studies,7(11), p.359. Pham, T.H., 2015.Risk Management of Credit for Small and Medium Enterprises (SMEs Credit) in Vietnam Technological and Commercial Joint Stock BankThang Long Branch (Techcombank Thang Long)(Doctoral dissertation, Khoa Quc t,  HQGHN). Yildirim, H.S., Akci, Y. and Eksi, I.H., 2013. The effect of firm characteristics in accessing credit for SMEs.Journal of Financial Services Marketing,18(1), pp.40-52. Jostins, L. and McVean, G., 2016. Trinculo: Bayesian and frequentist multinomial logistic regression for genome-wide association studies of multi-category phenotypes.Bioinformatics, p.btw075. Hosmer Jr, D.W., Lemeshow, S. and Sturdivant, R.X., 2013. Logistic Regression Models for Multinomial and Ordinal Outcomes.Applied Logistic Regression, Third Edition, pp.269-311. Subedi, S. and Fox, T.R., 2016. Predicting Loblolly Pine Site Index from Soil Properties Using Partial Least-Squares Regression.Forest Science. Cohen, J., Cohen, P., West, S.G. and Aiken, L.S., 2013.Applied multiple regression/correlation analysis for the behavioral sciences. Routledge. Certo, S.T., Busenbark, J.R., Woo, H.S. and Semadeni, M., 2015. Sample Selection bias and Heckman models in strategic management research.Strategic Management Journal. Bregnbak, D., Thyssen, J.P., Zachariae, C., Menn, T. and Johansen, J.D., 2015. Association between cobalt allergy and dermatitis caused by leather articlesa questionnaire study.Contact dermatitis,72(2), pp.106-114. Barrett, F.S., Bradstreet, M.P., Leoutsakos, J.M.S., Johnson, M.W., MacLean, K.A., Jesse, R. and Griffiths, R.R., 2015. The challenging experience questionnaire: Characterization of acute adverse reactions to psilocybin.Drug Alcohol Dependence,146, p.e218. Trang, T.K., 2015. Key Success Factors of SME Entrepreneurs: Empirical Study in Vietnam.International Journal of Business and Management,11(1), p.136. Tran, H.T.T., 2015. Challenges of Small and Medium-Sized Enterprises (SMEs) In Vietnam during the Process of Integration into the ASEAN Economic Community (AEC).International Journal of Accounting and Financial Reporting,5(2), pp.133-143. Lang, T.A. and Altman, D.G., 2013. Basic statistical reporting for articles published in biomedical journals: the Statistical Analyses and Methods in the Published Literature or the SAMPL Guidelines.Handbook, European Association of Science Editors.

Sibling Incest free essay sample

J Fam Viol (2009) 24:531–537 DOI 10. 1007/s10896-009-9251-6 ORIGINAL ARTICLE Sibling Incest: A Model for Group Practice with Adult Female Victims of Brother–Sister Incest Kacie M. Thompson Published online: 5 June 2009 # Springer Science + Business Media, LLC 2009 Abstract Working with groups of people who have been sexually abused introduces mutual experiential themes into the process that can be beneficial and meaningful. This paper discusses brother–sister incestuous sexual abuse with implications for group work. Literature and research is reviewed concerning sexual abuse, incest, family relationships, and theories that aid in explaining incest. Themes covered include: effects of incest, coping methods, blaming, and family of the victim. Common themes are explored and implications for group work are suggested on the basis of length, detail, structure, content, and pre-group contact. Keywords Sibling incest . Group practice . Group therapy Sibling incest is widely believed by researchers and clinicians to the most common type of incest (Carlson et al. We will write a custom essay sample on Sibling Incest or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 006). Historically, the issue of father–daughter incest has been most often referred to when speaking of incest as a form of sexual abuse; and the concept of sibling incest has been ignored. Despite the high occurrence of sibling incest and its negative effects, attention to this issue by the family, researchers, and professionals has been lacking (Bass et al. 2006). In fact, violence between siblings is much more prevalent than child abuse by parents (Kiselica and MorrillRichards 2007). The purpose of this discussion is to highlight the experience of victims of sibling incest by shedding light on their feelings, thoughts, and mental and emotional issues that are a result of incestuous abuse. Based on the understanding of the sibling relationship and aspects of sibling incest, a model for group therapy is introduced K. M. Thompson (*) University of Montana, Missoula, MT, USA e-mail: [emailprotected] com for adult female victims of brother–sister incest. Aspects, such as sibling elationships, effects of brother sister incest, the family, blaming, coping, and theoretical frameworks, are discussed to inform group work with victims. The Sibling Relationship Incest Siblings share a unique relationship bound by genetics, social class, history, and family connections. The sibling relationship often outlasts many other relationships (Bass et al. 2006). The sibling relationship is unique in longevity and can be one of the most influential relationships in one’s life. Because of this, the impact siblings have on one another should not be underestimated (Kiselica and Morrill-Richards 2007). This unique relationship that siblings share is sometimes the reason why incidences of sibling incest are regarded as â€Å"sexual curiosity†. This view of sexual curiosity is often accepted by family members and the details of that curiosity are not fully understood (McVeigh 2003). Sibling incest is defined as sexual behavior between siblings that is not age appropriate, not transitory, and not motivated by developmentally appropriate curiosity. Sexual abuse between siblings is not limited to intercourse. It has been shown that unwanted sexual advances, sexual leers, and forcing a sibling to view pornographic material can have as much of a psychological impact on the victim as actual intercourse (Kiselica and Morrill-Richards 2007). There are many forms of sexual abuse, but the negative effect incest poses on the victim and the family cannot be ignored. The sibling relationship and the causes of sibling incest have been addressed in several ways. Some authors such as McVeigh (2003), note the importance of the power dynamic between the brother and sister, as that dynamic is caused by age difference and gender expectations. Haskins (2003) 532 J Fam Viol (2009) 24:531–537 states that incest with a younger sibling by an older sibling is motivated largely by urges to satisfy underlying emotional needs for nurture and comfort rather than a need for sexual gratification. The offender’s behavior has sometimes become an outlet to express his unconscious needs. To fully understand the victim and offender’s relationship, family contexts should be examined. Perhaps the victim feels and behaves in similar ways due to the dysfunction in the family environment and the possible need for comfort and acceptance, which will be discussed in relation to family details. Common Experiences: The Effects of Sibling Incest Reactions to incestuous sexual abuse vary from person to person, depending on the severity, duration, and family reaction to the abuse. Victims of sexual abuse experience long-term difficulties including psychological, sexual, and relationship problems (Brand and Alexander 2003). Victims of incest have many feelings, emotions, and issues to deal with in order to cope with the abuse they experienced. Victims of sibling incest exhibit a wide variety of psychological problems. Sexual sibling abuse creates fear, anger, shame, humiliation, and guilt (Kiselica and MorrillRichards 2007). Along with those feelings, victims can also have severe depression and feelings of helplessness (Martens 2007). Sometimes these feelings can lead to suicidal thoughts, and sexual promiscuity; two aspects that are very common in sexually abused women (Rudd and Herzberger 1999). In order to understand the many effects of abuse and the long-term consequences, aspects, such as blaming, coping, and forgiveness, will be addressed under the framework of issues to be addressed during group work with victims of sibling incest. Family of the Victim Family systems theory has been utilized by clinicians to aid in the understanding of sibling abuse. Family systems theory supports the understanding of the sibling relationship within the familial realm by viewing the sibling relationship as just one piece in the family puzzle. The family environment is an interactive, interdependent network in which the behavior of each individual or subsystem modifies the behavior of other individuals or subsystems. This environment is quite intimate, and if the network begins to break down, it often fosters violence. Through this, the family systems outlook shows that sibling abuse and incest cannot be considered an isolated problem but should be seen as a manifestation of family dysfunction (Haskins 2003). The importance of the family should always be examined in cases of sibling incest. Bass et al. (2006) note that each member of the family will hold a unique perspective and position on the issue of incest and sexual abuse; which in turn models how the woman involved in that abuse will react or respond to the abuse and the treatment that may follow. Sibling incest occurs in families with some common characteristics (Phillips-Green 2002). Abusive and incestuous families have high levels of personal, social, and economic stress; substance abuse; and exaggeration of patriarchal norms; and parenting skills are consumed with high levels of frustration, with punitive or harsh childrearing styles (Haskins 2003). Systems theory aids in the understanding that what one person does effects another, which effects another. The family dynamics that housed the sibling abuse can have negative effects on the victim in how she views herself and how she will parent her children based on how she was raised. Whatever the case, sibling incest is painful and damaging, whether the families are relationally connected or distant (Bass et al. 2006). Not only does the family play an important role in examining the bigger picture of the victim’s life, but it also provides insight into the individual and her treatment process. With brother–sister incest, the victim and the perpetrator are both in the family unit, and that unit can be strongly effected by disclosure of abuse. Disclosure can create emotional distress which may lead to the breakdown of the family, disclosure can also cause blaming to occur. It has been shown that blaming is often a large factor in the disclosure process. The parents and teachers often blame the victim for the abuse instead of providing support (McVeigh 2003). The victim has already endured the abuse, the shroud of secrecy, and in the moment she thinks she will begin to overcome this abuse she is often ridiculed and blamed for causing the abuse that was inflicted upon her. Cyr et al. (2002) hypothesize through their research that when blaming from the parents occurs, the mother is placed in a loyalty bind, having to choose between her daughter and her son. Depending on the type of relationship the mother has with each child, the blaming could be greatly influenced. The issue of blaming can be reciprocal, as the victim may then blame herself and her mother. Blaming Just as the victim is often blamed for the abuse she endured, blaming can occur by the use of self-blame or by motherblaming. Blaming the self for events that happened are not only damaging but are often associated with feelings of guilt relative to the abuse (Morrow and Sorell 1989). Women that have experienced brother–sister incest may also feel unsafe, and when she believes that she is the one J Fam Viol (2009) 24:531–537 533 to be held responsible for the wrongdoing, she will turn any feelings of rage and hostility away from the perpetrator or her family and place them on herself (Schlesinger 2006). Self-blame and mother-blaming are common ways to deal with feelings of guilt and anger. Mother blaming is supported by the notion that the mother is in some way responsible for the acts of the victim’s brother. Victims of incest often internalize anger, directing hatred and aggression against themselves. When these feelings become too intense, the victim copes with this by focusing her anger on her mother, which allows the victim to externalize her feelings (Jacobs 1990). Looking at family dynamics as well as the specific relationship the victim has with her mother can be useful in understanding coping methods through blaming. processing for the resolution of the trauma, as well as increase the likelihood for poor day to day adult functioning (Brand and Alexander 2003). With a deeper understanding of coping methods, there may be an enhanced opportunity for educating the individual who exhibits those behaviors, as well as other group members. Group Therapy The use of group therapy can be very effective with a variety of populations, especially those that have experienced incest. Group therapy can provide a unique opportunity for self and interpersonal learning because it allows for members to address effects of interpersonal victimization by identifying with other members who have had similar experiences (Wanlass et al. 2006). Although little is known regarding best practice measures to treat victims of sibling incest, options for treatment have been discussed based on the fact that each victim of sexual abuse will be different in the treatment process (Martens 2007). There are several characteristics of sexual abuse that can affect not only the victim, but the treatment process as well. Aspects such as duration of the abuse and the use of force should be examined. As mentioned earlier, the family dynamic should be looked at as well though the lens of how the victim’s disclosure of abuse was received. The victim will be coping with not only the abuse, but the impacts disclosure may have had on the family and the victim as well. Rudd and Herzberger (1999) note four common characteristics among victims coming to receive treatment: enforced secrecy, interpersonal power differentials, influences on sexual development, and individual aftereffects. These researchers state that abused women often felt that by tolerating the abuse and keeping it a secret was a way to hold the family together. This aspect of secrecy in the incestuous relationship is also connected to power dynamics within the relationship. These characteristics as well as sexual development and individual aftereffects can be examined including other issues discussed earlier. Focusing on building strength and resilience in group therapy has been noted by Wanlass et al. (2006) and Anderson (2006). Both authors contend that working through the abuse during the group process can be seen as â€Å"surviving† the abuse, which is an example of resiliency. The group therapy process can be structured and focused to maximize skills associated with resiliency, leading to improved treatment outcomes (Wanlass et al. 2006). Anderson (2006) discusses a change in perspective of how the victim views herself; from the victim to the survivor; which can aid in the process of forgiveness. The topic of forgiveness may be valuable to group members, depending on where each member is in her process of Coping When considering group therapy with women who have experienced sibling sexual abuse, coping mechanisms should be examined to understand what issues and problems the individuals may have due to their coping skills. The way each individual copes with the abuse can be connected to any diagnosis that they may have been given as a result of the abuse. For example, many victims of trauma, especially sexual related trauma display characteristics of Post Traumatic Stress Syndrome (Banyard and Williams 1996). In these situations, group members may need to be taught coping strategies to manage traumarelated anxiety (Foa et al. 1999). Paying close attention to the possibility of or presence of a disorder will be very helpful in group work. Coping has been examined in many ways to aid in the process of understanding how individuals respond to trauma and stress. Brand and Alexander (2003) state there are two types of coping strategies: emotionfocused coping, and problem-focused active coping. Becoming more aware of both of these style of coping will greatly influence effectiveness of group work. Emotion focused coping is rooted in the individual trying to regulate their emotions in dealing with the abuse, and problem-focused active coping is when individuals engage in behaviors in an attempt to manage the problem situation. An example of problem-focused coping is when an individual tries to manage her stress from the abuse through an eating disorder behavior. While the group facilitator learns more about the group members, behavior such as these may arise in discussion. Other coping methods that have been identified include the coping strategy of avoidance. Previous studies have stated that avoidance may be an initial way to cope with the stress of sexual abuse, but in the long term sense the avoidance strategy may increase future symptoms and cognitive 534 J Fam Viol (2009) 24:531–537 understanding the abuse she experienced. Working on forgiveness with group members may aid in the reduction of feelings that cause depression, fear, and anxiety by channeling those feelings and discussing options for positive coping though forgiveness and resiliency. Theoretical Frameworks Guiding Practice Research and information discussed thus far has roots in theory. These theories could lead to a deeper understanding and an enhanced framework for the discussion of incest as well as aid professionals in group work. Attachment theory, symbolic interaction theory, family systems theory, and feminist theory outline the theoretical framework that guides practice with female victims of incest. As mentioned earlier, much of the discussion of incest has its foundation in family systems theory and the significance of relationships family members have ith one another. Alexander and Anderson (1994) note that the family context associated with the abuse often explains more of the long-term effects than the abuse itself. Attachment theory lends itself to this notion by stating that the parent–child relationship is just as important to the child as eating and sleeping. Based on the child’s â€Å"internal working model† of relationships modeled by the parent–child relationship, that model governs how interpersonal relationships are viewed and experienced (Alexander and Anderson 1994). The goal of incorporating an attachment perspective is one of helping the client increase flexibility of though and views in interpersonal relationships beyond the parent– child relationship. This could be especially useful if there have been negative interactions as well as if blaming is occurring. Symbolic interaction theory aids in the exploration of incest by looking at aspects, such as frequency of abuse, degree of self-blame, and family disruption, in relation to how the victim will manifest her self-concept (Morrow and Sorell 1989). Through this theory, how the individual who experienced the abuse views herself is viewed as a social product constructed and developed by the social interactions around that individual. Once again, family relates to this theory and explanation of factors surrounding incest and sexual abuse, but it also reaches beyond to include other important social interactions, such as friends, classmates, etc. Understanding the social constructs present in the victim’s life can create a better understanding of what needs to be dealt with and recognized for effective group therapy to occur. The feminist framework of incest and the victim is centralized around gender and oppression, and the roles that males and females play in society. As discussed earlier, Anderson (2006) speaks of the importance of changing the viewpoint of â€Å"surviving† abuse to overcoming and resisting the abuse through resiliency. This idea of becoming resilient by resisting oppression is focused in categories found to represent resiliency in the face of oppression: being powerless, being silenced, and being isolated. Not only do all three of these aspects describe how an incest victim feels, but Anderson (2006) also argues that they correlate with oppressive resiliency. Introducing this idea of not being an incest ‘survivor’, but being a resilient person with qualities to be proud of, seems much more empowering, and is a great representation of an example of how feminist theory can be applied to group work with victims of incest. Moving past sentiments of oppressed within one’s feelings as well as within society due to one’s gender can be helpful for the victim, especially within a group setting. People can often find strength in numbers, and if other members are making the same conclusions about their lives and their experiences, positive progression can occur. Kreidler and England (1990) make an important point: â€Å"Because incest isolates victims and encourages feelings of guilt, incrimination, and shame, group experiences allow survivors to build self esteem and develop relationships in a protected environment†. Through this, the group process fosters autonomy and a sense of control in its members. Group Model Group therapy for adult female victims of sibling abuse can be approached in many ways. Group facilitators must be able to assist their clients in making sense of their trauma and work through negative emotions, as well as to teach group members healthy and adaptive coping strategies (Wanlass et al. 2006). The basics of group work will be rooted in helping group members work through their experiences while processing their emotions. Through this, connections will often be made with other members based on the shared experience of brother–sister incest. Focus should not only be on the present, but the victim should be able to make connections to the abuse and how her life has been affected. Victims of sibling incest have lifelong problems in many areas including marriage, work, and parenting (Phillips-Green 2002). Once group members begin to make those connections, the possibility for positive change may increase. Northen and Kurland (2001) emphasize the importance of thorough and thoughtful planning to the success of group work (p. 109). In order to address the topics and concerns discussed throughout this paper, the intake process should be thorough in detail and always take into account the elements of the brother–sister incest, finding out if force was used, how long the incest occurred, etc. The facilitator in charge of creating the group should be involved in the intake of members, as well as choosing the time and place J Fam Viol (2009) 24:531–537 535 where the group will meet. The length of the group sessions should be considered. Group therapy can be short term or long term, depending on the desired goals of the facilitator and the needs of group members. Sparks and Goldberg (1994) propose a short term group that is centered within re-educating victims about the dynamics of incest. Victims are often unaware of the widespread incidence of sibling incest experiences, and may feel much less alone in their feelings and issues as a result of the abuse. These authors note the sense of empowerment that women feel by telling their story to others who share similar experiences, as vocalizing the abuse sets it â€Å"free† and places it in the open, as well as helps the woman to continually break feelings of secrecy. There can be advantages and disadvantages to short-term and long-term group models. Short-term groups are more effective for creating connections between victims around a shared experience, but due to the severity and seriousness of sibling incest, the author proposes a long-term group specifically for women who have experienced brother– sister incest. Long-term groups offer more of an opportunity to address issues such as sexuality, sexual dysfunction, and other issues such as secrecy, isolation, and suicidal thoughts that victims often carry with them throughout their lives. This long-term group is a 12-week format, with meetings once per week at two hours per session. Depending on the size of the group and the characteristics of members, private individual sessions outside group meetings may also be arranged. Size can vary, but should be limited to 10 women. Northen and Kurland (2001) make the point that the smaller the group, the more demand on members to be fully involved in the group, and then there is more demand for intimacy of relationships (p. 136). Sparks and Goldberg (1994) mention the importance of realizing that many survivors will be suspicious of anyone in the counselor/professional role because they many have felt they experienced further violation and betrayal from any previous treatment. To begin to look at this, it may be helpful to ask women during intake if they have gone to any treatment previously, as well as how they felt about it. The facilitator should be aware of this prior to the first meeting. The facilitator also needs to make group members aware of the time commitment during the intake process, making sure they know that missing sessions is not encouraged. A possible therapy method that can be incorporated in group work is the use of Cognitive Processing Therapy for Sexual Abuse (CPT-SA). This treatment is an adaptation by Chard et al. 1997) of Cognitive Processing Therapy for rape victims and is intended to extend treatments for childhood sexual abuse by addressing sexual abuse responses and aspects of the abuse (Chard 2005). This 17week therapy method combines the use of individual and group therapy to maximize positive results by utilizing the benefits of group work as well as giving group members individual attention throughout the group process. Alt hough this method is not discussed at length in this paper, it may be useful to examine facets of CPT-SA for possible incorporation in group work with incest victims. The goals, strategies, and topics included in treatment will vary from therapist to therapist; and the goals and topics included in therapy typically reflect the therapists’ own assumptions of the impact of child sexual abuse (Beutler et al. 1994). This author suggests topics that should be addressed in the group are: emotions and feelings, sexuality, family history, effects of disclosure, power/feeling of powerlessness, secrecy, relationship with the offender, relationship with family members, current coping skills, and options for positive change for the future. These can be modified week to week. There really is no way to run a group in a step-bystep manner, as the group process is unique in itself as it takes shape and changes course all on its own. Topics can be presented to the group if there seems to be a lack of conversation or comfort with one another, but once the group members get to know one another topics and discussions will take shape and find their way into discussions even if there isn’t a definite â€Å"plan† for the group that day. For the use of an example, a basic proposed model for group may include: Week 1: Learning about each other What brings you here? Tell us about yourself. How do you feel about being here? Activities may be used to â€Å"break the ice†, writing exercises, etc. Week 2 3: The Family and Disclosure What is your relationship with your family like? Discuss dynamics of the family. What happened when you told about your abuse? Blaming may be discussed here. Week 4 5: Relationship with your brother Relationship changes, start and end of abuse, where the perpetrator is, how that makes you feel. Week 6 7: Depression, guilt, anger, sexual promiscuity. What are you dealing with now? How has the abuse effected you long term? How have you changed? Week 8 9: Coping strategies, positive outlets, self esteem, strength, resilience Week 10, 11, 12: Reflection and growth, closure and celebration The topics included in this example will likely blend and flow from week to week, and should not serve as a rigid foundation for group. Through these suggestions, the facilitator can help the abused woman feel that her sense of victimization is valid, she can help the victim remove 536 J Fam Viol (2009) 24:531–537 self blame, and identify change patterns of self-abuse and self-degradation to promote growth and a higher selfesteem (Kiselica and Morrill-Richards 2007). Given the unique relationship that siblings share, this relationship may become a backdrop to the group process, as well as the family relationships that connect within the sibling subgroup. It is likely that these relationships will go through an on-going assessment and re-definition as group members discover more about themselves in regard to their behaviors, feelings, and relationships with others. Although topics outlined in the example could be introduced to the group for discussion, most of these topics will likely come up due to the nature of the experience and the common aspects that are seen frequently in sibling abused women. The author suggests that the group should be allowed to take their session in the direction they want it to go. To exemplify the power of each group member’s story, it is proposed that letting the group decide what they would like to discuss proves most effective. Sparks and Goldberg (1994) state that the group becomes a forum for humor and creativity as members take advantage of the unique opportunity to express what can not be expressed until someone who can appreciate it is willing to hear it. This creativity of the members should not be underestimated, and every moment of that process should be an empowering reminder for the group members. Most of the literature argues that the group facilitator(s) should be female. The possibility for a co-facilitator should be considered, depending on the size of the group. If the group is small, only one facilitator is needed. The facilitator (s) should have some knowledge and/or experience in crisis and group work. Age should also be taken into consideration. Group members should be 18 years of age and older, as this group is restricted to adult female victims. Commonality and shared experience are extremely important to the success of this group process, and grouping members based on age range will be helpful for members to relate to each other on more levels than one. During the intake process, the facilitator should attempt to arrange the groups based on what they conclude to be the most effective combination of members based on what was discussed with members prior to the initial meeting. The option for diversity should not be ignored, but O’Hare and Taylor (1983) make the important point that the group composition should always be considered in relation to making sure one person in the group does not stand out; for example, one African American woman, one lesbian woman, etc. Once again, thoughtful design of the group cannot be ignored. Group closure may include a celebration of connections and alliances made within the group. The format of closure and celebration should largely be decided by group members. Conclusion Group work with victims of sibling incest can be complex and challenging. It is clear that many factors influence the victim’s life other than the actual abuse. Family dynamics and overall relationships at the time of the abuse and disclosure prove to be extremely important in determining the entire picture of the victim. Once the facilitator becomes more educated about the details of incest and what to expect from group members, she will be able to design the group in the most effective manner. With the help of shared experience and shared knowledge, group members will find connections with one another that will maximize their growth and value of the group therapy experience. References Alexander, P. C. , Anderson, C. L. (1994). An attachment approach to psychotherapy with the incest survivor. Psychotherapy (Chicago, Ill. ), 31, 665–674. doi:10. 1037/0033-3204. 31. 4. 665. Anderson, K. M. (2006). Surviving incest: the art of resistance. Families in Society, 87, 409–416. Banyard, V. , Williams, L. (1996). Characteristics of child sexual abuse as correlates of women’s adjustment: a prospective study. Journal of Marriage and the Family, 58, 853–865. doi:10. 2307/353975. Bass, L. A. , Taylor, B. A. , Knudson-Martin, C. , Huenergardt, D. 2006). Making sense of abuse: case studies in sibling incest. Contemporary Family Therapy, 28, 87–109. doi:10. 1007/s10591006-9697-0. Beutler, L. E. , Williams, R. E. , Zetzer, H. A. (1994). Efficacy of treatment for victims of child sexual abuse. The Future of Children, 4, 156–175. doi:10. 2307/1602529. Brand, B. L. , Alexander, P. C. (2003). Coping with incest: the relationship between recollections of childhood coping and adult functioning in female survivors of incest. Journal of Traumatic Stress, 16, 285–292. doi:10. 1023/A:1023704309605. Carlson, B. E. Maciol, K. , Schneider, J. (2006). Sibling incest: reports from forty-one survivors. Journal of Child Sexual Abuse, 15, 19–34. doi:10. 1300/J070v15n04_02. Chard, K. (2005). An evaluation of cognitive processing therapy for the treatment of posttraumatic stress disorder related to childhood sexual abuse. Journal of Consulting and Clinical Psychology, 73, 965–971. doi:10. 1037/0022-006X. 73. 5. 965. Chard, K. , Weaver, T. , Resick, P. (1997). Adapting cognitive processing therapy for child sexual abuse survivors. Cognitive and Behavioral Practice, 4, 31–52. doi:10. 016/S1077-7229(97) 80011-9. Cyr, M. , Wright, J. , McDuff, P. , Perron, A. (2002). Intrafamilial sexual abuse: brother–sister incest does not differ from father– daughter and stepfather–stepdau ghter incest. Child Abuse Neglect, 26, 957–973. doi:10. 1016/S0145-2134(02)00365-4. Foa, E. , Dancu, C. , Hembree, E. , Jaycox, L. , Meadows, E. , Street, G. (1999). A comparison of exposure therapy, stress inoculation training, and their combination for reducing posttraumatic stress disorder in female assault victims. Journal of Consulting and Clinical Psychology, 67, 194–200. oi:10. 1037/0022-006X. 67. 2. 194. Haskins, C. (2003). Treating sibling incest using a family systems approach. Journal of Mental Health Counseling, 25, 337–350. Jacobs, J. L. (1990). Reassessing mother blame in incest. Journal of Women in Culture and Society, 15, 500–514. doi:10. 1086/494607. J Fam Viol (2009) 24:531–537 Kiselica, M. S. , Morrill-Richards, M. (2007). Sibling maltreatment: the forgotten abuse. Journal of Counseling and Development, 85, 148–161. Kreidler, M. C. , England, D. B. (1990). Empowerment through group support: adult women who are survivor s of incest. Journal of Family Violence, 5, 35–41. doi:10. 1007/BF00979137. Martens, W. H. J. (2007). Optimism therapy: an adapted psychotherapeutic strategy for adult female survivors of childhood sexual abuse. Annals of the American Psychotherapy Association, 10, 30–38. McVeigh, M. J. (2003). ‘But she didn’t say no’: an exploration of sibling sexual abuse. Australian Social Work, 56, 116–126. doi:10. 1046/j. 0312-407X. 2003. 00062. x. Morrow, B. K. , Sorell, G. T. (1989). Factors affecting self-esteem, depression, and negative behaviors in sexually abused female adolescents. Journal of Marriage and the Family, 51, 677–686. doi:10. 2307/352167. Northen, H. , Kurland, R. (2001). Social work with groups. New York: Columbia University Press. 537 O’Hare, J. , Taylor, K. (1983). The reality of incest. Women Therapy, 6, 215–229. doi:10. 1300/J015v02n02_22. Phillips-Green, M. J. (2002). Sibling incest. The Family Journal (Alexandria, Va. ), 10, 195–202. doi:10. 1177/1066480702102009. Rudd, J. M. , Herzberger, S. D. (1999). Brother–sister incest— father–daughter incest: a comparison of characteristics and consequences. Child Abuse Neglect, 23, 915–928. oi:10. 1016/S0145-2134(99)00058-7. Schlesinger, N. J. (2006). Treatment implications of a female incest survivor’s misplaced guilt. Psychoanalytic Social Work, 13, 53– 65. doi:10. 1300/J032v13n02_04. Sparks, A. , Goldberg, J. (1994). A current perspective on short-term groups for incest survivors. Women Therapy, 15, 135–147. doi:10. 1300/J015v15n02_11. Wanlass, J. , Moreno, K. , Thomson, H. M. (2006). Group therapy for abused and neglected youth: therapeutic and child advocacy challenges. Journal for Specialists in Group Work, 31, 311–326. doi:10. 1080/01933920600918808.