S o c i a l J u s t i c e
Words such as culture, race, and ethnicity are extremely prevalent in counseling today. Counseling
does not exist in a vacuum. We may sometimes feel that what is happening in the outside world is
shut out of the counseling room, but it is not and has never been. Counseling and therapy exists to
serve the needs of the people within our societies. We have all read, wrote, and heard about the
importance of advocating for our clients. For many people, counseling provides the only safe space
they may ever experience. Therefore, it is our privilege and duty to serve our clients.
Many clinicians believe that counseling should hold a neutral position. However, I beg to differ. First,
the most basic fact is that we all share in the human experience which connects us, whether we
choose to acknowledge this fact or not. The therapeutic process is also built on our abilities as
counselors to connect and empathize with our clients. This concept was illustrated with the creation
of Rogerian and existential therapies. Social factors affect all individuals and as such directly
influences therapy as neither clients nor therapists checks their value systems at the door at the start
of the sessions. Secondly, how do we help clients make sense of their experiences if they are
unable to process all of their experiences in therapy? We all experience our worlds through our
environments, relationships that we build, and stories that we create to make sense of our worlds.
Therapy helps us to examine our stories and make healthy changes accordingly. And lastly,
psychology and counseling, which is still heavily based on the medical model, has difficulties
incorporating client experiences which are largely internal and individualistic. Many of the theories
that are utilized are western, male-Eurocentric based and some of the diagnoses that are available
do not fully facilitate the cultural experiences of the clients.
Counseling has a long history of being heavily influenced by the dominant white male culture. The
models and theories were created around a particular cultural and racial identity and was not
inclusive of minority groups. Hence, the creation of multicultural groups to help counseling become
more inclusive and also to help counselors meet clients where they are socially, culturally, and
racially. An important recognition about counseling is that it possesses an inherent power dynamic
that may appear threatening to minority groups who are already uncomfortable with the counseling
process. Adding the fears and social stigmas about therapy and mental health only highlights groups
of people who critically need mental health services but are instead left underserved or unserved
because our profession and practices do not meet these clients where they are.
The ironic things that I have learnt about counselors are that our profession trains us to deal with
trauma and difficult conversations with clients .
Improve Cultural Competence
Cultural Competence Essay
Cultural Competence Analysis
Cultural Competence And Why Is It Important
Cultural Competency Essay
Essay On Cultural Competence
Cultural Competence Essay
What Is Cultural Competence?
Example Of Cultural Competence
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My Interview With Cultural Competence Essay
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Cultural Competence In Education Essay
Cultural and linguistic competency Summitt 2018Dominic Carter
Dominic Carter is greatly looking forward to being one of the keynotes at the South Carolina Cultural and Linguistic Competency Summit 2018, this month of June 2018
View the video here: https://www.youtube.com/watch?v=gCMCNReYnYs
Earn counseling CEUs here: https://www.allceus.com/member/cart/index/product/id/684/c/
Assumption 1: Counselors will not be able to sustain culturally responsive treatment without the organization's commitment to it.
Assumption 2: An understanding of race, ethnicity, and culture (including one's own) is necessary to appreciate the diversity of human dynamics and to treat all clients effectively
Assumption 3: Incorporating cultural competence into treatment improves therapeutic decision-making and offers alternate ways to define and plan a treatment program that is firmly directed toward progress and recovery
Assumption 4: Consideration of culture is important at all levels of operation—individual, programmatic, and organizational
Assumption 5: Culturally congruent interventions cannot be successfully applied when generated outside a community or without community participation.
Assumption 6: Public advocacy of culturally responsive practices can increase trust among the community, agency, and staff.
Multicultural Counseling and Theory (MCT) recognizes that cultural factors influence clients' worldviews and that traditional counseling theories were often developed based on white males. MCT aims to liberate clients from oppression and view them in their social context. Approaches to MCT include universal and culture-specific methods. MCT modifies traditional theories to respect human diversity and considers individuals within their cultural contexts.
Welcome to Careif’s 10th anniversary newsletter.
Careif is an international mental health charity that works towards protecting and promoting mental health and resilience, to eliminate inequalities and strengthen social justice. Our principles include working creatively with humili-ty and dignity, and with balanced partnerships in order to ensure all cultures and societies play their part in our mission of protecting and promoting mental health and well‐being. We do this by respecting the traditions of all world soci-eties, whilst believing traditions can evolve, for even greater benefit to individ-uals and society.
Careif believes that knowledge should not only be available to those with wealth or those who live in urban and industrialised parts of the world. It considers knowledge sharing to be a basic human right, where this knowledge can change lives and help realise true human potential. Further-more there is substantial knowledge to be found in the less developed, rural and poorer areas of the world and this is valuable to the wellbeing of people in areas which are wealthier.
The newsletter has been produced on a voluntary basis by me, Erica Camus, a freelance journalist, and public speaker with schizo-affective. If you’d like to book me for editorial work, or for a talk please contact me on cromptonerica@hotmail.com.
Culture is an attractive piece of our lives.docxstudywriters
Culture can significantly influence mental health in several ways. Cultural stigma around mental illness may make it harder for those struggling to seek help. Understanding of symptoms and available resources may also be impacted by culture. Effective communication that is culturally sensitive, congruent, and transparent can help improve healthcare access and quality by accounting for these cultural influences. Mental health professionals need cultural competence to recognize these impacts and provide appropriate care.
This document provides information on a continuing education course for massage therapists on diversity and cultural competency. The course objectives are to understand why cultural competency is important, guidelines for achieving it, and techniques for communicating with clients from diverse backgrounds. The course is provided by Advanced Fundamentals Education and covers definitions of culture, diversity, and cultural competence. It discusses the importance of cultural competence in healthcare and provides strategies for massage therapists to effectively relate to clients from different cultures.
This document discusses the importance of cultural competency in healthcare. It defines culture and cultural competency, and notes that the US population is becoming more diverse. It also discusses how minorities experience greater health disparities due to socioeconomic disadvantages and access to care issues. The document then outlines the commitment of Schwab Rehabilitation Hospital to diversity, inclusion, and providing culturally competent care. It discusses challenges like language barriers, biases, and microaggressions, and emphasizes the importance of education and training to improve cultural competency among healthcare providers.
Improve Cultural Competence
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Cultural Competence And Why Is It Important
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Essay On Cultural Competence
Cultural Competence Essay
What Is Cultural Competence?
Example Of Cultural Competence
Cultural Competency Paper
My Interview With Cultural Competence Essay
Culture Competence Essay
Examples Of Cultural Competence
Essay on Intercultural Competence
Cultural Competence in Nursing Essay
Cultural Humility And Cultural Competence
Cultural Competence
Essay On Cross-Cultural Competence
Cultural Competence In Education Essay
Cultural and linguistic competency Summitt 2018Dominic Carter
Dominic Carter is greatly looking forward to being one of the keynotes at the South Carolina Cultural and Linguistic Competency Summit 2018, this month of June 2018
View the video here: https://www.youtube.com/watch?v=gCMCNReYnYs
Earn counseling CEUs here: https://www.allceus.com/member/cart/index/product/id/684/c/
Assumption 1: Counselors will not be able to sustain culturally responsive treatment without the organization's commitment to it.
Assumption 2: An understanding of race, ethnicity, and culture (including one's own) is necessary to appreciate the diversity of human dynamics and to treat all clients effectively
Assumption 3: Incorporating cultural competence into treatment improves therapeutic decision-making and offers alternate ways to define and plan a treatment program that is firmly directed toward progress and recovery
Assumption 4: Consideration of culture is important at all levels of operation—individual, programmatic, and organizational
Assumption 5: Culturally congruent interventions cannot be successfully applied when generated outside a community or without community participation.
Assumption 6: Public advocacy of culturally responsive practices can increase trust among the community, agency, and staff.
Multicultural Counseling and Theory (MCT) recognizes that cultural factors influence clients' worldviews and that traditional counseling theories were often developed based on white males. MCT aims to liberate clients from oppression and view them in their social context. Approaches to MCT include universal and culture-specific methods. MCT modifies traditional theories to respect human diversity and considers individuals within their cultural contexts.
Welcome to Careif’s 10th anniversary newsletter.
Careif is an international mental health charity that works towards protecting and promoting mental health and resilience, to eliminate inequalities and strengthen social justice. Our principles include working creatively with humili-ty and dignity, and with balanced partnerships in order to ensure all cultures and societies play their part in our mission of protecting and promoting mental health and well‐being. We do this by respecting the traditions of all world soci-eties, whilst believing traditions can evolve, for even greater benefit to individ-uals and society.
Careif believes that knowledge should not only be available to those with wealth or those who live in urban and industrialised parts of the world. It considers knowledge sharing to be a basic human right, where this knowledge can change lives and help realise true human potential. Further-more there is substantial knowledge to be found in the less developed, rural and poorer areas of the world and this is valuable to the wellbeing of people in areas which are wealthier.
The newsletter has been produced on a voluntary basis by me, Erica Camus, a freelance journalist, and public speaker with schizo-affective. If you’d like to book me for editorial work, or for a talk please contact me on cromptonerica@hotmail.com.
Culture is an attractive piece of our lives.docxstudywriters
Culture can significantly influence mental health in several ways. Cultural stigma around mental illness may make it harder for those struggling to seek help. Understanding of symptoms and available resources may also be impacted by culture. Effective communication that is culturally sensitive, congruent, and transparent can help improve healthcare access and quality by accounting for these cultural influences. Mental health professionals need cultural competence to recognize these impacts and provide appropriate care.
This document provides information on a continuing education course for massage therapists on diversity and cultural competency. The course objectives are to understand why cultural competency is important, guidelines for achieving it, and techniques for communicating with clients from diverse backgrounds. The course is provided by Advanced Fundamentals Education and covers definitions of culture, diversity, and cultural competence. It discusses the importance of cultural competence in healthcare and provides strategies for massage therapists to effectively relate to clients from different cultures.
This document discusses the importance of cultural competency in healthcare. It defines culture and cultural competency, and notes that the US population is becoming more diverse. It also discusses how minorities experience greater health disparities due to socioeconomic disadvantages and access to care issues. The document then outlines the commitment of Schwab Rehabilitation Hospital to diversity, inclusion, and providing culturally competent care. It discusses challenges like language barriers, biases, and microaggressions, and emphasizes the importance of education and training to improve cultural competency among healthcare providers.
Addressing Multiculturalism in Health Care PresentationHofstra University
1) The document discusses the importance of addressing multiculturalism in clinical care to reduce healthcare disparities faced by minority groups. It outlines evidence that racial and ethnic minorities receive lower quality healthcare.
2) It proposes that adopting a stance of cultural competency can help providers understand clients' perspectives and balance stereotypes, leading to more equitable care. Providers are encouraged to examine their own biases and privilege.
3) Individual providers are challenged to prioritize cultural competency and become "game changers" by respecting differences and adapting their practices, which could increase client engagement and the provider's sense of effectiveness.
Cultural differences between counselors and clients can impact the counseling process. A counselor's cultural background may negatively influence their services due to social stereotypes, while a client's culture could lead to distrust in the counselor. It is important for counselors to have high cultural competence. Indigenous alternatives to Western counseling methods have been adopted in other cultures, such as Reiki, Qigong, and Pranic healing which use energy or life force. The psychological problems reported by clients vary across cultures due to differing interpretations of experiences and social stigma surrounding certain issues. When counseling international students, counselors should consider cultural shock, academic goals, cross-cultural experiences, and the need to respect host and other cultures.
Read Theory and Practice of Counseling and Psychotherapy, pages.docxdanas19
Read:
Theory and Practice of Counseling and Psychotherapy
, pages 43-45; and
Addressing Diverse Populations in Intensive Outpatient Treatment
I have attached additional reading material, I need this by Thursday,
Serving Special Populations
After completing the reading for this unit, what do you think is the greatest obstacle facing special populations in addiction treatment? What will you do as a counselor to ensure that all of your clients receive the best treatment possible?
Your paper is to be in APA format, 1-2 pages, and include sources. Please see
paper guidelines
for explanation of requirements.
Addressing Diverse Populations in Intensive Outpatient Treatment
1. Introduction
1. Introduction
Culture is important in substance abuse treatment because clients' experiences of culture precede and influence their clinical experience. Treatment setting, coping styles, social supports, stigma attached to substance use disorders, even whether an individual seeks help--all are influenced by a client's culture. Culture needs to be understood as a broad concept that refers to a shared set of beliefs, norms, and values among any group of people, whether based on ethnicity or on a shared affiliation and identity.
Retrieved from,
Substance Abuse: Clinical Issues in Intensive Outpatient Treatment
, Center for Substance Abuse Treatment (2006).
2. What It Means To Be a Culturally Competent Clinician
It is agreed widely in the health care field that an individual's culture is a critical factor to be considered in treatment. The Surgeon General's report, Mental Health: Culture, Race, and Ethnicity, states, "Substantive data from consumer and family self-reports, ethnic match, and ethnic-specific services outcome studies suggest that tailoring services to the specific needs of these [ethnic] groups will improve utilization and outcomes” (U.S. Department of Health and Human Services 2001, p. 36). The Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition (DSM-IV) (American Psychiatric Association 1994) calls on clinicians to understand how their relationship with the client is affected by cultural differences and sets up a framework for reviewing the effects of culture on each client.
Because verbal communication and the therapeutic alliance are distinguishing features of treatment for both substance use and mental disorders, the issue of culture is significant for treatment in both fields. The therapeutic alliance should be informed by the clinician's understanding of the client's cultural identity, social supports, self-esteem, and reluctance about treatment resulting from social stigma. A common theme in culturally competent care is that the treatment provider--not the person seeking treatment--is responsible for ensuring that treatment is effective for diverse clients.
Meeting the needs of diverse clients involves two components: (1) understanding how to work with persons from different cultures and (2) understandi.
This document discusses issues faced by beginning counselors. It is submitted by Francis Ric Angelo D. Lopez and other group members to their professor for their chapter on the counselor as a person and professional.
The group members are assigned different topics to report on, including the counselor as a therapeutic person, personal counseling for the counselor, becoming an effective multicultural counselor, and issues faced by beginning therapists.
The document then provides guidance for beginning counselors on dealing with challenges such as anxiety about their abilities and making mistakes. It emphasizes the importance of openly discussing anxieties with supervisors and peers, and of disclosing feelings in a genuine yet appropriate way to establish effective therapeutic relationships.
Diversity as a Multicultural Social Concept.docxwrite5
Diversity refers to differences among people in age, gender, culture, religion and other attributes. It makes society more complex with many faces of diversity beyond simple characteristics. To understand diversity fully is impossible but healthcare aims to recognize differences and care for all patients with cultural sensitivity. Several models can help healthcare professionals develop awareness of their own biases and skills to address diversity with care, knowledge, encounters with different groups, and desire to overcome barriers. The goal is not expertise in all cultures but showing respect and understanding differences in beliefs, behaviors and lived experiences of marginalized patients.
In 1994, two therapists founded Living Success Center (LSC) to provide affordable counseling to those who could not otherwise afford it. Through partnerships with local universities, LSC provides counseling services using graduate student interns. LSC has since expanded to include over 30 interns and staff who provide low-cost counseling to hundreds in the community each year. LSC's mission is to provide quality and comprehensive mental health services regardless of clients' social or economic status.
Reply to this student post with less than 20 similarity APA style .docxchris293
Reply to this student post with less than 20 % similarity APA style
1- What originates to attention when you consider about culture? For a lot of us, we instantly think of what’s correct in visible of us: distinctive idioms, diverse clothing and different food. But a humanity’s culture also influences an individual’s principles, customs and beliefs. It influences in what way you view confident concepts or behaviors, and in the event of mental health, it can influence whether or not you pursue help, what type of help you pursue and what sustenance you have nearby you. It is significant that we understand the role culture plays in mental health care so we can sustenance our loved ones and inspire treatment once it is required most. (Kapil, Rubina, 2019). There are four ways culture be able to influence mental health:
-
Cultural stigma
. Each culture has a diverse method of seeing at mental health. For various, there is increasing stigma round mental health, and mental health trials are measured a weakness and something to hide. This should make it firmer for those struggling to conversation flexibly and request for help.
-
Understanding symptoms
. Culture should impact how individuals designate and impression about their symptoms. It can affect whether somebody selects to identify and dialogue around only physical signs, only emotional signs or both.
-
Community Support
. Cultural influences can regulate how much sustenance somebody acquires from their family and communal when it comes to mental health. Since of prevailing stigma, sectors are occasionally left to find mental health management and provision alone.
-
Resources
. When watching for mental health treatment, you want to discourse to a person who appreciates your precise skills and apprehensions. It can occasionally be problematic or time-consuming to discovery possessions and treatment choices that take into explanation specific cultures influences and needs.
These are simply a few conducts culture can influence the observation of and treatment for mental health. Each culture and individual is dissimilar and appearance a single journey to recovery. You can support discourse the mental health of subgroups by considerate the role culture plays in mental health and by suitable skilled to help those round you. Mental Health First Aid gives individuals the expertise to recognize signs of mental health and element use contests and action stages to take to help them get treatment
2- Culture is an attractive piece of our lives, but it can similarly negatively impact our approaches in the direction of mental health. Mental disease is still stigmatized in many values. Persons may be disinclined to even dialog about mental health, let alone seek action. For example, African American community were “not very open to acknowledging psychological problems,” and they remained also averse to seek specialized help. In addition, Asian cultures incline to brand mental illness by respectin.
The document discusses teaching social justice in counseling. It defines social justice and explores the goals of social justice education, which include identity, diversity, justice, and action. The document outlines various activities and exercises counselors can use to help clients and themselves better understand issues of social identity, diversity, stereotypes, and discrimination. The overall aim is to promote respect and understanding of different groups and identities.
This document discusses the advantages of using narrative theory in multicultural counseling. It begins by outlining some key assumptions of narrative theory, including that there is no single truth and reality is constructed through social and cultural contexts. Narrative theory allows clients to tell their own stories and express their issues through their cultural lenses. This provides counselors with a culturally sensitive framework to incorporate a client's culture into therapy. The summary provides the advantages of narrative theory, including giving space for a client's cultural ideologies, decreasing cultural misunderstandings, and empowering both client and counselor to objectively view the problem rather than the individual. By using a client's own narratives, counselors can gain awareness of their cultural beliefs and appropriately apply
This document discusses a workshop being held to help organizations better understand how to advance racial equity and address systemic racism. It acknowledges that the workshop is being held on indigenous lands. It commits to centering indigenous voices and supporting indigenous-led organizations. The goal is to help organizations develop an understanding of institutional racism and how to address issues of race, trauma, and oppression. The document outlines some of the training topics that will be covered, including implicit bias, adverse childhood experiences, microaggressions, cultural competency, and becoming trauma-informed. It emphasizes the importance of managing self-care when discussing difficult topics.
Issues in Multicultural Correctional Assessment and Treatment By.docxchristiandean12115
Issues in Multicultural Correctional Assessment and Treatment
By Corinne N. Ortega
Introduction Increasing diversity in the United States has widened the base populations to whom psychologists provide services. Various divisions of the American Psychological Association (APA) have recognized the importance of multicultural competencies for more than 25 years (notably, Division 17—Counseling Psychology and Division 45—The Society for the Psychological Study of Ethnic Minority Issues). In 2002, APA formally recognized the evolution of the science and practice of psychology in a diverse society by adopting as policy the Guidelines on Multicultural Education, Training, Research, Practice, and Organizational Change for Psychologists (APA, 2002b). Nowhere is the changing face of the United States reflected more clearly than in its correctional systems. Blacks and Hispanics make up 62% of the incarcerated population, although they comprise only 25% of the national population (Human Rights Watch, 2002). Hispanics represent 40% of all sentenced federal offenders, although they account for only 13% of the total U.S. population (López, 2000). According to the Bureau of Justice Statistics (2007), the lifetime chance of a person going to prison is higher for Blacks (18.6%) and Hispanics (10%) than for Whites (3.4%). Furthermore, Blacks represent approximately 40% of the death row population in the United States (Amnesty International, 2003). The sociopolitical and socioeconomic explanations for this phenomenon are complex and far beyond the scope of this chapter. It is clear, however, that given the disproportionate confinement of minorities in the United States, any meaningful discussion of correctional mental health must necessarily include a discussion of multicultural issues. This chapter will first focus on a general overview of multicultural counseling and its applications in correctional settings. Second, the use of psychological tests and assessments with multicultural correctional populations will be explored with an emphasis on forensic evaluations. Finally, the issue of cultural competence with religious minorities and religious extremists will be addressed.
Multicultural Counseling Jackson (1995) succinctly defines multicultural counseling as counseling that takes place between or among individuals from different cultural backgrounds. Although a simple enough definition, the implications of this in the mental health field are far-reaching. The increased racial, ethnic, and cultural diversity in the United States creates a demand for professional services, including mental health, that meet the needs of people from a wide variety of backgrounds (Barrett & George, 2005). The issues involved in providing culturally competent services are as complex and varied as clients themselves (Sue & Sue, 2007). Cookbook approaches to multicultural counseling cannot be utilized without contradicting the very concept. López (2000) discusses this in terms .
This document discusses cultural competence and diversity. It provides definitions of culture, cultural determinism, ethnocentrism, and cultural relativity. It describes how culture manifests itself through symbols, heroes, rituals, and values. The document also discusses developing culturally competent health promotion programs by understanding an individual's worldview, assessing one's own organization, and utilizing the National CLAS Standards. The overall purpose is to facilitate understanding of cultural diversity.
The document discusses creating a culturally aware and diverse workplace. It emphasizes the importance of cultural awareness training to help multicultural workplaces identify differences and problems. Employees should get to know their coworkers as individuals, set aside assumptions, and avoid blaming others. Building understanding between people of different backgrounds requires open-mindedness, appreciation of differences, and a shared recognition of our common humanity.
The document discusses creating a culturally aware and diverse workplace. It emphasizes the importance of cultural awareness training to help multicultural workplaces identify differences and problems. Employees should get to know their coworkers as individuals, set aside assumptions, and avoid blaming others. Building understanding between people of different backgrounds requires open-mindedness, appreciation of differences, and a shared recognition of our common humanity.
The document discusses creating a culturally aware and diverse workplace. It emphasizes the importance of cultural awareness training to help multicultural workplaces identify differences and problems. Employees should get to know their coworkers as individuals, set aside assumptions, and avoid blaming others. Building understanding across cultures requires open-mindedness, treating all people with respect, and recognizing our shared humanity.
The document discusses the career overview and experiences of a clinical social worker. It describes working with clients dealing with various mental health disorders, including trauma-related disorders, alcoholism, and issues affecting veterans and children. The social worker works with a diverse team of colleagues including those from different racial, cultural, and religious backgrounds. Through these interactions and experiences working with clients from diverse backgrounds, the social worker has gained understanding of overcoming biases and providing inclusive care. Diversity knowledge has helped in properly diagnosing and treating clients without making assumptions based on their gender or background.
Minority Mental Health Month: Lifting the Burden of Disparities sean3dunlap5
Discrimination exacerbates mental health and substance use disorders among minority communities by creating barriers to accessing quality healthcare. Minority Mental Health Month aims to raise awareness of these disparities. While conversations around behavioral health are increasing, negative perceptions persist, especially in minority groups, due to cultural beliefs, distrust in the healthcare system from past discrimination, and potential bias among providers. Expanding access points like primary care and ensuring a diverse, culturally competent healthcare workforce can help address these disparities. Federal initiatives promote these goals to improve healthcare experiences and outcomes for all populations.
Problem 7. Dollars for WaitingJeffrey Swift has been a messenger.docxjeffsrosalyn
Problem 7. Dollars for Waiting?
Jeffrey Swift has been a messenger used by a couple of the local businesses where the Discrimina, Inc. machine shop is located. Sometimes he has done some extra errands inside the Discrimina building for a couple of hours. For the last several weeks, he has helped package items for shipment on Thursdays. Things have gone well, but Jeffrey is concerned because sometimes he has waited over two hours in the waiting room while waiting for the packaging to begin. He wouldn't mind but Discrimina pays only for packaging time, not for waiting time. He can never be certain when the parts will be ready for packaging because final quality checking time varies wildly.
Jeffrey has his own delivery business, but Discrimina has only paid him cash. Each time, Jeffrey has given the company a receipt for the cash. While he waits, he sometimes goes out for donuts for the crew. At other times, he plays games on his PDA or makes cell calls to friends.
Question
If Jeffrey Swift sues for the waiting time hours, what is the likely result and why? Write your answer in a Word document in 1-2 pages.
.
Problem 8-2B(a) Journalize the transactions, including explanation.docxjeffsrosalyn
Problem 8-2B
(a) Journalize the transactions, including explanations.
(Note, enter all accounts in one box.
The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
1
2
3
4
5
(b) Enter the January 1, 2014 balances in Accounts Receivable and Allowance for Doubtful Accounts. Post the transactions to the ledger T Accounts
Be sure to post the amounts to the correct side of the T-Account!
Accounts Receivable
Bal.
(2)
(1)
(3)
(5)
(4)
(5)
Bal.
Allowance for Doubtful Accounts
(4)
Bal.
(5)
Bal.
(c)
Prepare the journal entry to record bad debt expense for 2014, assuming that aging the accounts receivable indicates that expected bad debts are $140,000.
Balance needed
...............................................................................
$
Balance before adjustment [see (b)]
................................................
Adjustment required
.......................................................................
$
The journal entry would therefore be as follows:
(d) Accounts Receivable Turnover Ratios:
Enter your answer here
Average Collection Period:
Enter your answer here
Problem 8-6B
(a) Journalize the transactions, including explanations.
(Note, enter all accounts in one box.
The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
5
20
Feb
18
Apr
20
30
May
25
Aug
18
Sept.
1
Problem 9-2B
(a) Journalize the transactions, including explanations.
(Note, enter all accounts in one box.
The dates have been included to help with formatting).
If there are two entries for the same day, then you do not need to enter the date again.
Date
Account Titles and Explanation
Debit
Credit
April
1
May
1
May
1
June
1
Sept
1
PART B
Dec
31
31
(c)
Partial Balance Sheet
TONG CORPORATION
Partial Balance Sheet
December 31, 2014
Assets
Plant assets
Account title
Amount
Account title
Amount
Account title
Amount
Account title (or contra account)
Amount
Total plant assets
Amount
Problem 9-7B
(a)
BUS 1
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 2
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 3
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
(b)
BUS 2
Year
Depreciation Expense
Amount
Amount
.
Problem 14-4AFinancial information for Ernie Bishop Company is pre.docxjeffsrosalyn
Problem 14-4A
Financial information for Ernie Bishop Company is presented below.
ERNIE BISHOP COMPANY
Balance Sheets
December 31
Assets
2013
2012
Cash
$ 70,000
$ 65,000
Short-term investments
52,000
40,000
Receivables (net)
98,000
80,000
Inventory
125,000
135,000
Prepaid expenses
29,000
23,000
Land
130,000
130,000
Building and equipment (net)
168,000
175,000
$672,000
$648,000
Liabilities and Stockholders’ Equity
Notes payable
$100,000
100,000
Accounts payable
48,000
42,000
Accrued liabilities
44,000
40,000
Bonds payable, due 2016
150,000
150,000
Common stock, $10 par
200,000
200,000
Retained earnings
130,000
116,000
$672,000
$648,000
ERNIE BISHOP COMPANY
Income Statement
For the Years Ended December 31
2013
2012
Net sales
$858,000
$798,000
Cost of goods sold
611,000
575,000
Gross profit
247,000
223,000
Operating expenses
204,500
181,000
Net income
$ 42,500
$ 42,000
Additional information:
1.
Inventory at the beginning of 2012 was $118,000.
2.
Total assets at the beginning of 2012 were $632,000.
3.
No common stock transactions occurred during 2012 or 2013.
4.
All sales were on account.
5.
Receivables (net) at the beginning of 2012 were $88,000.
(a)
Indicate, by using ratios, the change in liquidity and profitability of Ernie Bishop Company from 2012 to 2013.
(Round Earnings per share to 2 decimal places, e.g. 1.65, and all others to 1 decimal place, e.g. 6.8 or 6.8% .)
2012
2013
Change
LIQUIDITY
Current
Acid-test
Receivables turnover
Inventory turnover
PROFITABILITY
Profit margin
Asset turnover
Return on assets
Earnings per share
$
(b)
Given below are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) as of December 31, 2013, and (2) as of December 31, 2014, after giving effect to the situation. Net income for 2014 was $50,000. Total assets on December 31, 2014, were $700,000.
Situation
Ratio
(1)
18,000 shares of common stock were sold at par on July 1, 2014.
Return on common stockholders’ equity
(2)
All of the notes payable were paid in 2014. The only change in liabilities was that the notes payable were paid.
Debt to total assets
(3)
Market price of common stock was $9 on December 31, 2013, and $12.50 on December 31, 2014.
Price-earnings ratio
2013
2014
Change
Return on common stockholders’ equity
Debt to total assets
Price-earnings ratio
Click if you would like to Show Work for this question:
Open Show Work
.
Problem and solution essay about the difficulties of speaking Engli.docxjeffsrosalyn
Problem and solution essay about the difficulties of speaking English language for international students in the foriegn country.
- introduction with good thesis statement( start with transition word and include the problem and solution)
- first body paragraph ( define and explain the problem)
- second body paragraph. give the solution
- conclusion
two paraphrase
.
problem 8-6 (LO 4) Worksheet, direct and indirect holding, interco.docxjeffsrosalyn
problem 8-6 (LO 4) Worksheet, direct and indirect holding, intercompany mer-
chandise,
machine. The
following
diagram
depicts
the
relationships
among
Mary
Company, John Company, and Joan Company on December 31, 2014:
Mary
John
Owns 60%
Owns 40%
Joan
Owns 50%
Mary Company purchases its interest in John Company on January 1, 2012, for $204,000.
John Company purchases its interest in Joan Company on January 1, 2013, for $75,000. Mary
Company purchases its interest in Joan Company on January 1, 2014, for $72,000. All invest-
ments are accounted for under the equity method. Control over Joan Company does not occur
until the January 1, 2014, acquisition. Thus, a D&D schedule will be prepared for the invest-
ment in Joan as of January 1, 2014.
The following stockholders’ equities are available:
John
Joan
Company
December31
,
December 31
2011
2012
2013
Commonstock ($10par). ........... ............
$150,000
Commonstock ($10par). ........... ............
$100,000
$100,000
Paid-incapitalinexcess of par ............. ..... 75,000
Retained earnings .............................
75,000
50,000
80,000
Totalequity ......... ........... ............
$300,000
$150,000
$180,000
On January 2, 2014, Joan Company sells a machine to Mary Company for $20,000. The
machine has a book value of $10,000, with an estimated life of five years and is being depre-
ciated on a straight-line basis.
John Company sells $20,000 of merchandise to Joan Company during 2014 to realize a gross
profit of 30%. Of this merchandise, $5,000 remains in Joan Company’s December 31, 2014,
inventory. Joan owes John $3,000 on December 31, 2014, for merchandise delivered during
2014.
Trial balances of the three companies prepared from general ledger account balances on
December 31, 2014, are as follows:
Mary
John
Joan
Cash ...................... ........... ......
62,500
60,000
30,000
Accounts Receivable ........................... 200,000
55,000
30,000
Inventory ................... ........... ......
360,000
80,000
50,000
Investmentin JohnCompany........... ........ 270,000
Investmentin JoanCompany........... .......... 86,000
107,500
Property, Plant,andEquipment.... ........... ...2,250,000
850,000
350,000
Accumulated Depreciation ....... ........... .... (938,000)
(377,500)
(121,800
Mary
John
Joan
Intangibles.... ........... ........... .........
15,000
Accounts Payable ............... ........... ...
(215,500)
(61,000)
(22,000)
AccruedExpenses............... ........... ...
(12,000)
(4,000)
(1,200)
BondsPayable. ........... ........... .........
(500,000)
(300,000)
(100,000)
Common Stock($5par) ........................
(500,000)
Common Stock($10par) ....................... (150,000)
Common Stock($10par) ....................... (100,000)
Paid-In Capital inExcessof Par ...... ........... (700,000)
(75,000).
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1- What originates to attention when you consider about culture? For a lot of us, we instantly think of what’s correct in visible of us: distinctive idioms, diverse clothing and different food. But a humanity’s culture also influences an individual’s principles, customs and beliefs. It influences in what way you view confident concepts or behaviors, and in the event of mental health, it can influence whether or not you pursue help, what type of help you pursue and what sustenance you have nearby you. It is significant that we understand the role culture plays in mental health care so we can sustenance our loved ones and inspire treatment once it is required most. (Kapil, Rubina, 2019). There are four ways culture be able to influence mental health:
-
Cultural stigma
. Each culture has a diverse method of seeing at mental health. For various, there is increasing stigma round mental health, and mental health trials are measured a weakness and something to hide. This should make it firmer for those struggling to conversation flexibly and request for help.
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Understanding symptoms
. Culture should impact how individuals designate and impression about their symptoms. It can affect whether somebody selects to identify and dialogue around only physical signs, only emotional signs or both.
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Community Support
. Cultural influences can regulate how much sustenance somebody acquires from their family and communal when it comes to mental health. Since of prevailing stigma, sectors are occasionally left to find mental health management and provision alone.
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Resources
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Problem 7. Dollars for WaitingJeffrey Swift has been a messenger.docxjeffsrosalyn
Problem 7. Dollars for Waiting?
Jeffrey Swift has been a messenger used by a couple of the local businesses where the Discrimina, Inc. machine shop is located. Sometimes he has done some extra errands inside the Discrimina building for a couple of hours. For the last several weeks, he has helped package items for shipment on Thursdays. Things have gone well, but Jeffrey is concerned because sometimes he has waited over two hours in the waiting room while waiting for the packaging to begin. He wouldn't mind but Discrimina pays only for packaging time, not for waiting time. He can never be certain when the parts will be ready for packaging because final quality checking time varies wildly.
Jeffrey has his own delivery business, but Discrimina has only paid him cash. Each time, Jeffrey has given the company a receipt for the cash. While he waits, he sometimes goes out for donuts for the crew. At other times, he plays games on his PDA or makes cell calls to friends.
Question
If Jeffrey Swift sues for the waiting time hours, what is the likely result and why? Write your answer in a Word document in 1-2 pages.
.
Problem 8-2B(a) Journalize the transactions, including explanation.docxjeffsrosalyn
Problem 8-2B
(a) Journalize the transactions, including explanations.
(Note, enter all accounts in one box.
The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
1
2
3
4
5
(b) Enter the January 1, 2014 balances in Accounts Receivable and Allowance for Doubtful Accounts. Post the transactions to the ledger T Accounts
Be sure to post the amounts to the correct side of the T-Account!
Accounts Receivable
Bal.
(2)
(1)
(3)
(5)
(4)
(5)
Bal.
Allowance for Doubtful Accounts
(4)
Bal.
(5)
Bal.
(c)
Prepare the journal entry to record bad debt expense for 2014, assuming that aging the accounts receivable indicates that expected bad debts are $140,000.
Balance needed
...............................................................................
$
Balance before adjustment [see (b)]
................................................
Adjustment required
.......................................................................
$
The journal entry would therefore be as follows:
(d) Accounts Receivable Turnover Ratios:
Enter your answer here
Average Collection Period:
Enter your answer here
Problem 8-6B
(a) Journalize the transactions, including explanations.
(Note, enter all accounts in one box.
The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
5
20
Feb
18
Apr
20
30
May
25
Aug
18
Sept.
1
Problem 9-2B
(a) Journalize the transactions, including explanations.
(Note, enter all accounts in one box.
The dates have been included to help with formatting).
If there are two entries for the same day, then you do not need to enter the date again.
Date
Account Titles and Explanation
Debit
Credit
April
1
May
1
May
1
June
1
Sept
1
PART B
Dec
31
31
(c)
Partial Balance Sheet
TONG CORPORATION
Partial Balance Sheet
December 31, 2014
Assets
Plant assets
Account title
Amount
Account title
Amount
Account title
Amount
Account title (or contra account)
Amount
Total plant assets
Amount
Problem 9-7B
(a)
BUS 1
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 2
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 3
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
(b)
BUS 2
Year
Depreciation Expense
Amount
Amount
.
Problem 14-4AFinancial information for Ernie Bishop Company is pre.docxjeffsrosalyn
Problem 14-4A
Financial information for Ernie Bishop Company is presented below.
ERNIE BISHOP COMPANY
Balance Sheets
December 31
Assets
2013
2012
Cash
$ 70,000
$ 65,000
Short-term investments
52,000
40,000
Receivables (net)
98,000
80,000
Inventory
125,000
135,000
Prepaid expenses
29,000
23,000
Land
130,000
130,000
Building and equipment (net)
168,000
175,000
$672,000
$648,000
Liabilities and Stockholders’ Equity
Notes payable
$100,000
100,000
Accounts payable
48,000
42,000
Accrued liabilities
44,000
40,000
Bonds payable, due 2016
150,000
150,000
Common stock, $10 par
200,000
200,000
Retained earnings
130,000
116,000
$672,000
$648,000
ERNIE BISHOP COMPANY
Income Statement
For the Years Ended December 31
2013
2012
Net sales
$858,000
$798,000
Cost of goods sold
611,000
575,000
Gross profit
247,000
223,000
Operating expenses
204,500
181,000
Net income
$ 42,500
$ 42,000
Additional information:
1.
Inventory at the beginning of 2012 was $118,000.
2.
Total assets at the beginning of 2012 were $632,000.
3.
No common stock transactions occurred during 2012 or 2013.
4.
All sales were on account.
5.
Receivables (net) at the beginning of 2012 were $88,000.
(a)
Indicate, by using ratios, the change in liquidity and profitability of Ernie Bishop Company from 2012 to 2013.
(Round Earnings per share to 2 decimal places, e.g. 1.65, and all others to 1 decimal place, e.g. 6.8 or 6.8% .)
2012
2013
Change
LIQUIDITY
Current
Acid-test
Receivables turnover
Inventory turnover
PROFITABILITY
Profit margin
Asset turnover
Return on assets
Earnings per share
$
(b)
Given below are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) as of December 31, 2013, and (2) as of December 31, 2014, after giving effect to the situation. Net income for 2014 was $50,000. Total assets on December 31, 2014, were $700,000.
Situation
Ratio
(1)
18,000 shares of common stock were sold at par on July 1, 2014.
Return on common stockholders’ equity
(2)
All of the notes payable were paid in 2014. The only change in liabilities was that the notes payable were paid.
Debt to total assets
(3)
Market price of common stock was $9 on December 31, 2013, and $12.50 on December 31, 2014.
Price-earnings ratio
2013
2014
Change
Return on common stockholders’ equity
Debt to total assets
Price-earnings ratio
Click if you would like to Show Work for this question:
Open Show Work
.
Problem and solution essay about the difficulties of speaking Engli.docxjeffsrosalyn
Problem and solution essay about the difficulties of speaking English language for international students in the foriegn country.
- introduction with good thesis statement( start with transition word and include the problem and solution)
- first body paragraph ( define and explain the problem)
- second body paragraph. give the solution
- conclusion
two paraphrase
.
problem 8-6 (LO 4) Worksheet, direct and indirect holding, interco.docxjeffsrosalyn
problem 8-6 (LO 4) Worksheet, direct and indirect holding, intercompany mer-
chandise,
machine. The
following
diagram
depicts
the
relationships
among
Mary
Company, John Company, and Joan Company on December 31, 2014:
Mary
John
Owns 60%
Owns 40%
Joan
Owns 50%
Mary Company purchases its interest in John Company on January 1, 2012, for $204,000.
John Company purchases its interest in Joan Company on January 1, 2013, for $75,000. Mary
Company purchases its interest in Joan Company on January 1, 2014, for $72,000. All invest-
ments are accounted for under the equity method. Control over Joan Company does not occur
until the January 1, 2014, acquisition. Thus, a D&D schedule will be prepared for the invest-
ment in Joan as of January 1, 2014.
The following stockholders’ equities are available:
John
Joan
Company
December31
,
December 31
2011
2012
2013
Commonstock ($10par). ........... ............
$150,000
Commonstock ($10par). ........... ............
$100,000
$100,000
Paid-incapitalinexcess of par ............. ..... 75,000
Retained earnings .............................
75,000
50,000
80,000
Totalequity ......... ........... ............
$300,000
$150,000
$180,000
On January 2, 2014, Joan Company sells a machine to Mary Company for $20,000. The
machine has a book value of $10,000, with an estimated life of five years and is being depre-
ciated on a straight-line basis.
John Company sells $20,000 of merchandise to Joan Company during 2014 to realize a gross
profit of 30%. Of this merchandise, $5,000 remains in Joan Company’s December 31, 2014,
inventory. Joan owes John $3,000 on December 31, 2014, for merchandise delivered during
2014.
Trial balances of the three companies prepared from general ledger account balances on
December 31, 2014, are as follows:
Mary
John
Joan
Cash ...................... ........... ......
62,500
60,000
30,000
Accounts Receivable ........................... 200,000
55,000
30,000
Inventory ................... ........... ......
360,000
80,000
50,000
Investmentin JohnCompany........... ........ 270,000
Investmentin JoanCompany........... .......... 86,000
107,500
Property, Plant,andEquipment.... ........... ...2,250,000
850,000
350,000
Accumulated Depreciation ....... ........... .... (938,000)
(377,500)
(121,800
Mary
John
Joan
Intangibles.... ........... ........... .........
15,000
Accounts Payable ............... ........... ...
(215,500)
(61,000)
(22,000)
AccruedExpenses............... ........... ...
(12,000)
(4,000)
(1,200)
BondsPayable. ........... ........... .........
(500,000)
(300,000)
(100,000)
Common Stock($5par) ........................
(500,000)
Common Stock($10par) ....................... (150,000)
Common Stock($10par) ....................... (100,000)
Paid-In Capital inExcessof Par ...... ........... (700,000)
(75,000).
Problem 4-5ADevine Brown opened Devine’s Carpet Cleaners on March .docxjeffsrosalyn
Problem 4-5A
Devine Brown opened Devine’s Carpet Cleaners on March 1. During March, the following transactions were completed.
Mar. 1
Invested $10,940 cash in the business.
1
Purchased used truck for $6,050, paying $3,025 cash and the balance on account.
3
Purchased cleaning supplies for $1,128 on account.
5
Paid $1,788 cash on one-year insurance policy effective March 1.
14
Billed customers $4,723 for cleaning services.
18
Paid $1,538 cash on amount owed on truck and $402 on amount owed on cleaning supplies.
20
Paid $1,648 cash for employee salaries.
21
Collected $1,926 cash from customers billed on March 14.
28
Billed customers $2,561 for cleaning services.
31
Paid gasoline for month on truck $393.
31
Withdrew $769 cash for personal use.
(a)
Your answer is correct.
Journalize the March transactions.
(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
J1
[removed]
[removed]
[removed]
Click if you would like to Show Work for this question:
Open Show Work
SHOW LIST OF ACCOUNTS
SHOW ANSWER
LINK TO TEXT
LINK TO TEXT
LINK TO TEXT
LINK TO TEXT
Attempts: 2 of 5 used
(b) and (c)
Your answer is partially correct. Try again.
Prepare a trial balance at March 31 on a worksheet. Enter the following adjustments on the worksheet and complete the worksheet.
(1)
Earned but unbilled revenue at March 31 was $843.
(2)
Depreciation on equipment for the month was $463.
(3)
One-twelfth of the insurance expired.
(4)
An inventory count shows $273 of cleaning supplies on hand at March 31.
(5)
Accrued but unpaid employee salaries were $598.
DEVINE’S CARPET CLEANERS
Worksheet
For the Month Ended March 31, 2012
Trial Balance
Adjustments
Adjusted Trial Balance
Income Statement
Balance Sheet
Account Titles
Dr.
Cr.
Dr.
Cr.
Dr.
Cr.
Dr.
Cr.
Dr.
Cr.
Cash
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Problem 1-4A (Part Level Submission)Matt Stiner started a delivery.docxjeffsrosalyn
Problem 1-4A (Part Level Submission)
Matt Stiner started a delivery service, Stiner Deliveries, on June 1, 2014. The following transactions occurred during the month of June.
June 1
Stockholders invested $14,493 cash in the business in exchange for common stock.
2
Purchased a used van for deliveries for $14,932. Matt paid $3,189 cash and signed a note payable for the remaining balance.
3
Paid $669 for office rent for the month.
5
Performed $4,502 of services on account.
9
Declared and paid $203 in cash dividends.
12
Purchased supplies for $109 on account.
15
Received a cash payment of $1,468 for services provided on June 5.
17
Purchased gasoline for $124 on account.
20
Received a cash payment of $1,385 for services provided.
23
Made a cash payment of $531 on the note payable.
26
Paid $122 for utilities.
29
Paid for the gasoline purchased on account on June 17.
30
Paid $1,255 for employee salaries.
(a)
Show the effects of the previous transactions on the accounting equation.
(If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. See Illustration 1-8 for example.)
STINER DELIVERIES
Assets
=
Liabilities
+
Stockholders' Equity
Retained Earnings
Date
Cash
+
Accounts
Receivable
+
Supplies
+
Equipment
=
Notes
Payable
+
Accounts
Payable
+
Common
Stock
+
Revenues
–
Expenses
–
Dividends
June 1
$
[removed]
$
[removed]
$
[removed]
$
[removed]
$
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$
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$
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$
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$
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$
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2
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PROBLEM 5-5BPrepare a correct detailed multiple-step income stat.docxjeffsrosalyn
PROBLEM 5-5B
Prepare a correct detailed multiple-step income statement.
Assume a tax rate of 25%.
WRIGHT COMPANY
Income Statement
For the Month Ended December 31, 2014
Sales Revenues
Account title
Amount
Account title
Amount
Account title
Amount
Net Sales
Cost of goods sold
Gross profit
Amount
Operating Expenses
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Total operating expenses
Amount
Income from operations
Amount
Other revenues and gains
Account title
Amount
Other expenses and losses
Account title
Amount
Amount (Total)
Income before income taxes
Income tax expense
Net Income
P5-5B
An inexperienced accountant prepared this condensed income statement for
Wright Company, a retail firm that has been in business for a number of years.
WRIGHT COMPANY
Income Statement
For the Year Ended December 31, 2014
Revenues
Net sales $952,000
Other revenues 16,000
968,000
Cost of goods sold 548,000
Gross profit 420,000
Operating expenses
Selling expenses 160,000
Administrative expenses
104,000
264,000
Net earnings $156,000
As an experienced, knowledgeable accountant, you review the statement and determine
the following facts.
1. Net sales consist of sales $972,000, less freight-out on merchandise sold $20,000.
2. Other revenues consist of sales discounts $12,000 and interest revenue $4,000.
3. Selling expenses consist of salespersons’ salaries $88,000; depreciation on equip-
ment $4,000; sales returns and allowances $46,000; advertising $12,000; and sales
commissions $10,000. All compensation should be recorded as Salaries and Wages
Expense.
4. Administrative expenses consist of office salaries $54,000; dividends $14,000; utili-
ties $13,000; interest expense $3,000; and rent expense $20,000, which includes
prepayments totaling $2,000 for the first month of 2015. The utilities represent
utilities paid. At December 31, utility expense of $3,000 has been incurred but not
paid.
Problem 6-2B
(a) Determine the Cost of Goods Available for Sale
Date
Explanation
Units
Unit Cost
Total Cost
Total
(b) Determine the ending inventory and cost of goods sold under each of the assumed cost flow methods.
Prove the accuracy of the cost of goods sold under FIFO and LIFO.
FIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amount
Proof of Cost of Goods Sold (FIFO)
Date
Units
Unit Cost
Total Cost
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Total
Amount
Total
Amount
LIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amount
Proof of .
Problem 12-9ACondensed financial data of Odgers Inc. follow.ODGE.docxjeffsrosalyn
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 147,864
$ 88,572
Accounts receivable
160,674
69,540
Inventory
205,875
188,216
Prepaid expenses
51,972
47,580
Long-term investments
252,540
199,470
Plant assets
521,550
443,775
Accumulated depreciation
(91,500
)
(95,160
)
Total
$1,248,975
$941,993
Liabilities and Stockholders’ Equity
Accounts payable
$ 186,660
$ 123,159
Accrued expenses payable
30,195
38,430
Bonds payable
201,300
267,180
Common stock
402,600
320,250
Retained earnings
428,220
192,974
Total
$1,248,975
$941,993
ODGERS INC.
Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$710,882
Less:
Cost of goods sold
$247,892
Operating expenses, excluding depreciation
22,710
Depreciation expense
85,095
Income tax expense
49,922
Interest expense
8,656
Loss on disposal of plant assets
13,725
428,000
Net income
$ 282,882
Additional information:
1.
New plant assets costing $183,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $105,225 and accumulated depreciation of $88,755 were sold for $2,745 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $47,636 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method.
(Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.
Statement of Cash Flows
For the Year Ended December 31, 2014
$
$
$
[removed]
.
Problem 13-6AIrwin Corporation has been authorized to issue 20,80.docxjeffsrosalyn
*Problem 13-6A
Irwin Corporation has been authorized to issue 20,800 shares of $100 par value, 10%, noncumulative preferred stock
and 981,000 shares of no-par common stock. The corporation assigned a $2.50 stated value to the common stock. At
December 31, 2014, the ledger contained the following balances pertaining to stockholders’ equity.
The preferred stock was issued for land having a fair value of $142,900. All common stock issued was for cash. In
November, 1,500 shares of common stock were purchased for the treasury at a per share cost of $14. In
December, 500 shares of treasury stock were sold for $15 per share. No dividends were declared in 2014.
Preferred Stock $119,000
Paid-in Capital in Excess of Par—Preferred Stock 23,900
Common Stock 981,000
Paid-in Capital in Excess of Stated Value—Common Stock 1,781,300
Treasury Stock (1,000 common shares) 14,000
Paid-in Capital from Treasury Stock 500
Retained Earnings 81,600
.
Prior to posting in this discussion, completeThe Parking Garage.docxjeffsrosalyn
Prior to posting in this discussion, complete
The Parking Garage
scenario interactivity module and view the video,
This is Water by David Foster Wallace
. Reflect on what you have seen and recall a time when you experienced simplistic and unfounded stereotypical thinking. What could you have done differently? What is something that you need to work on in the future to become a better critical thinker? 200 words
.
Prior to engaging in this discussion, read Chapters 10 and 11 in y.docxjeffsrosalyn
Prior to engaging in this discussion, read Chapters 10 and 11 in your text as well as the “Steps for Effective Discharge Planning” article, and review any relevant Instructor Guidance.
For this discussion, refer to the information in the
“Introduction to the Miller Family”
document.
Select one of the family members below whose medical condition has the potential to have worsened to the point that they would need to be hospitalized. Once you have chosen your subject, create a discharge scenario. Each of these family members has been introduced in an earlier assignment. Be sure to review your materials for that assignment including any relevant instructor feedback.
Option 1:
Elías - leukemia
Option 2:
Lila - diabetes (IDDM)
Option 3:
Sam - liver disease caused by heavy drinking
Option 4:
Lucy - bipolar disorder and serious substance abuse (dual diagnosis)
In your initial post, create and present a possible scenario in order to respond to the subject’s discharge from the hospital. See earlier assignments for samples of how to begin crafting the scenario for your subject. Remember to be creative, refer to the “Introduction to the Miller Family” document, and include as much detailed information as appropriate. Be sure to address the following points in your initial post.
Describe the specific issues that need to be addressed when discharging this patient.
Briefly identify who (individuals, professionals, agencies, or organizations) might be identified in the plan, what needs to be done, and when it should happen.
Identify community resources (e.g., doctors, counselors, and agencies) that will be needed, what their roles are in the plan, and assess how they might meet the needs of your patient. Integrate the biological theory of intellect and cognition with your subject’s sociocultural experiences in order to better ascertain his or her needs.
Identify and discuss at least one barrier for success based on the individual’s intellect and his or her sociocultural experiences and perspectives. Critique the contributions of community-based programs and how they might alleviate issues related to this barrier.
dq2
Watch one of the eight videos from
The Future of Medicine
playlist. Then, go to the Ashford University Library and find two research articles related to the social impact or relevance of the topic addressed in your selected video. For assistance with finding peer-reviewed articles, please see the
tutorial
on the Ashford University Library website. Consider the work you have completed in the previous discussions throughout the course. Summarize how we, as individuals, are affected by disease, disability, or disorder. What emotions do we experience toward others with these conditions (empathy, judgment, fear, guilt)? Critique the contributions of community-based programs and how they influence our societal reactions to diseases, disabilities, and disorders. Examine and comment on the ways in which individuals, families, communi.
Privacy in a Technological AgePrivacy protection is a hot top.docxjeffsrosalyn
Privacy in a Technological Age:
Privacy protection is a hot topic in today’s data-hungry technological world
. In a well-written paper,
1.
Begin with an examination of an individual’s right to privacy
.
Then consider
2.
How advanced surveillance and monitoring technologies might intrude upon this right to privacy.
3.
How might the roles and obligations of an organization conflict with its workers right to privacy?
Provide specific examples to support your analysis.
Your well-written paper should be 2-3 pages in length and formatted according to the
CSU-Global Guide to Writing and
APA Requirements
. You should reference 2-3 scholarly sources (your textbook can count as one of these). The CSU-Global Library is a good place to find these scholarly sources
Textbook is attached
Reynolds, G. W. (2014).
Ethics in information technology
(5th ed.). Stamford, CT: Cengage Learning
Note:
I don’t need cover page.
.
Privacy Introduction Does the technology today Pene.docxjeffsrosalyn
Privacy :
Introduction
Does the technology today
Penetrates
our
privacy
?
Harms and the benefits.
What is the natural right for privacy ?
How we can trust the people or the organizations in our privacy ?
Does the governments have the right to go through our privacy? why ?
What the limit for privacy ?
How we can protect our privacy ?
Conclusion
.
Prisoner rights in America are based largely on the provisions of th.docxjeffsrosalyn
Prisoner rights in America are based largely on the provisions of the Bill of Rights. In this assignment, you will research the U.S. Bill of Rights and explain its major provisions. You should address the impact that the Bill of Rights has had on the field of criminal justice, corrections, and prisoners' rights. Also, explain how the Bill of Rights is applied at the state level.
Identify and explain the major provisions of the Bill of Rights.
How has the Bill of Rights significantly impacted the prisoners' rights and the fields of criminal justice and corrections?
Explain how the Bill of Rights is applied at the state level.
What are 2 major avenues of relief pursued by prisoners?
You must reference at least 2 credible sources in APA style.
4 pages
No plagerism
Abstract and Reference Page
.
Principles of Supply and Demanda brief example of supply and deman.docxjeffsrosalyn
Principles of Supply and Demand
a brief example of supply and demand for public health goods and services. Select two factors that might influence price elasticity of demand for public health goods or services in your example. Explain how and why price elasticity might influence the quantity of goods and services demanded in that example.
.
Primary Task Response Within the Discussion Board area, write 300.docxjeffsrosalyn
Primary Task Response:
Within the Discussion Board area, write 300–500 words that respond to the following questions with your thoughts, ideas, and comments. This will be the foundation for future discussions by your classmates. Be substantive and clear, and use examples to reinforce your ideas.
Interest groups play a significant role in contemporary American politics, on a wide range of public policy issues, from healthcare (Affordable Care Act, for example) to gun control (the NRA is a well-known example), and from financial services regulation to regulating food production.
For this discussion board, choose an interest group that appeals to you and then identify a public policy issue that your selected interest group is working on impacting. In addition, include the following information:
What types of activities are conducted by your interest group? Provide examples of activities undertaken by the group within the last 12 months. Activities can include lobbying, television or radio spots, media spots, rallies or other activities. Also, if available, provide links to any news articles about the organization’s activities or press releases from the organization or other articles from the organization’s website for your classmates’ reference.
How is your chosen interest group connected to the average citizen, if at all? Provide examples of average citizens’ involvement in your chosen interest group, if any. If your chosen interest group rarely or does not interact with the average citizen, please discuss how the work of your chosen interest group indirectly impacts the average citizen, if at all.
Do you believe that interest groups do, or have the ability to, promote corruption in government? Explain your position. If they do or have the potential to do so, why do you believe so? If not, what do you think prevents them from corrupting government? Support your position with specific examples.
.
Pretend you are a British government official during the time leadin.docxjeffsrosalyn
Pretend you are a British government official during the time leading up the Revolutionary War.
Write a 2-3 paragraph letter to the editor of your local newspaper explaining your feelins about the actions of the colonists. Be sure to give examples. (Things to possibly include: Do you think they are overreacting? Why or why not? How do you feel the issues should be resolved?) Really put some thought into this assignment, it wouldn't hurt to do some outside research to support your Letter to the Editor
.
it describes the bony anatomy including the femoral head , acetabulum, labrum . also discusses the capsule , ligaments . muscle that act on the hip joint and the range of motion are outlined. factors affecting hip joint stability and weight transmission through the joint are summarized.
ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...PECB
Denis is a dynamic and results-driven Chief Information Officer (CIO) with a distinguished career spanning information systems analysis and technical project management. With a proven track record of spearheading the design and delivery of cutting-edge Information Management solutions, he has consistently elevated business operations, streamlined reporting functions, and maximized process efficiency.
Certified as an ISO/IEC 27001: Information Security Management Systems (ISMS) Lead Implementer, Data Protection Officer, and Cyber Risks Analyst, Denis brings a heightened focus on data security, privacy, and cyber resilience to every endeavor.
His expertise extends across a diverse spectrum of reporting, database, and web development applications, underpinned by an exceptional grasp of data storage and virtualization technologies. His proficiency in application testing, database administration, and data cleansing ensures seamless execution of complex projects.
What sets Denis apart is his comprehensive understanding of Business and Systems Analysis technologies, honed through involvement in all phases of the Software Development Lifecycle (SDLC). From meticulous requirements gathering to precise analysis, innovative design, rigorous development, thorough testing, and successful implementation, he has consistently delivered exceptional results.
Throughout his career, he has taken on multifaceted roles, from leading technical project management teams to owning solutions that drive operational excellence. His conscientious and proactive approach is unwavering, whether he is working independently or collaboratively within a team. His ability to connect with colleagues on a personal level underscores his commitment to fostering a harmonious and productive workplace environment.
Date: May 29, 2024
Tags: Information Security, ISO/IEC 27001, ISO/IEC 42001, Artificial Intelligence, GDPR
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Find out more about ISO training and certification services
Training: ISO/IEC 27001 Information Security Management System - EN | PECB
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General Data Protection Regulation (GDPR) - Training Courses - EN | PECB
Webinars: https://pecb.com/webinars
Article: https://pecb.com/article
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Beyond Degrees - Empowering the Workforce in the Context of Skills-First.pptxEduSkills OECD
Iván Bornacelly, Policy Analyst at the OECD Centre for Skills, OECD, presents at the webinar 'Tackling job market gaps with a skills-first approach' on 12 June 2024
Walmart Business+ and Spark Good for Nonprofits.pdfTechSoup
"Learn about all the ways Walmart supports nonprofit organizations.
You will hear from Liz Willett, the Head of Nonprofits, and hear about what Walmart is doing to help nonprofits, including Walmart Business and Spark Good. Walmart Business+ is a new offer for nonprofits that offers discounts and also streamlines nonprofits order and expense tracking, saving time and money.
The webinar may also give some examples on how nonprofits can best leverage Walmart Business+.
The event will cover the following::
Walmart Business + (https://business.walmart.com/plus) is a new shopping experience for nonprofits, schools, and local business customers that connects an exclusive online shopping experience to stores. Benefits include free delivery and shipping, a 'Spend Analytics” feature, special discounts, deals and tax-exempt shopping.
Special TechSoup offer for a free 180 days membership, and up to $150 in discounts on eligible orders.
Spark Good (walmart.com/sparkgood) is a charitable platform that enables nonprofits to receive donations directly from customers and associates.
Answers about how you can do more with Walmart!"
Communicating effectively and consistently with students can help them feel at ease during their learning experience and provide the instructor with a communication trail to track the course's progress. This workshop will take you through constructing an engaging course container to facilitate effective communication.
Gender and Mental Health - Counselling and Family Therapy Applications and In...PsychoTech Services
A proprietary approach developed by bringing together the best of learning theories from Psychology, design principles from the world of visualization, and pedagogical methods from over a decade of training experience, that enables you to: Learn better, faster!
S o c i a l J u s t i c e Words such as culture, race,.docx
1. S o c i a l J u s t i c e
Words such as culture, race, and ethnicity are extremely
prevalent in counseling today. Counseling
does not exist in a vacuum. We may sometimes feel that what is
happening in the outside world is
shut out of the counseling room, but it is not and has never
been. Counseling and therapy exists to
serve the needs of the people within our societies. We have all
read, wrote, and heard about the
importance of advocating for our clients. For many people,
counseling provides the only safe space
they may ever experience. Therefore, it is our privilege and
duty to serve our clients.
Many clinicians believe that counseling should hold a neutral
position. However, I beg to differ. First,
the most basic fact is that we all share in the human experience
which connects us, whether we
choose to acknowledge this fact or not. The therapeutic process
is also built on our abilities as
counselors to connect and empathize with our clients. This
concept was illustrated with the creation
of Rogerian and existential therapies. Social factors affect all
individuals and as such directly
influences therapy as neither clients nor therapists checks their
value systems at the door at the start
of the sessions. Secondly, how do we help clients make sense of
their experiences if they are
unable to process all of their experiences in therapy? We all
experience our worlds through our
2. environments, relationships that we build, and stories that we
create to make sense of our worlds.
Therapy helps us to examine our stories and make healthy
changes accordingly. And lastly,
psychology and counseling, which is still heavily based on the
medical model, has difficulties
incorporating client experiences which are largely internal and
individualistic. Many of the theories
that are utilized are western, male-Eurocentric based and some
of the diagnoses that are available
do not fully facilitate the cultural experiences of the clients.
Counseling has a long history of being heavily influenced by
the dominant white male culture. The
models and theories were created around a particular cultural
and racial identity and was not
inclusive of minority groups. Hence, the creation of
multicultural groups to help counseling become
more inclusive and also to help counselors meet clients where
they are socially, culturally, and
racially. An important recognition about counseling is that it
possesses an inherent power dynamic
that may appear threatening to minority groups who are already
uncomfortable with the counseling
process. Adding the fears and social stigmas about therapy and
mental health only highlights groups
of people who critically need mental health services but are
instead left underserved or unserved
because our profession and practices do not meet these clients
where they are.
The ironic things that I have learnt about counselors are that our
profession trains us to deal with
trauma and difficult conversations with clients but we appear to
be extremely uncomfortable with
having these discussions amongst ourselves. If we are unable to
3. have these discussions among our
peers who are supposed to be aware of social and cultural
factors, how can we be effective with
clients who are struggling with these issues which maybe daily
factors in their lives, thus making
those conversations even more difficult?
https://www.counseling.org/
Social Justice
Counselors working with any minority groups will begin to
understand the difficulties that these
groups face. We begin to see the clients within their social and
cultural environments and as a part
of a fully functioning system. Minority groups that face
discrimination will inadvertently experience
discrimination in many forms, including macroaggressions as
well as macroaggressions. When
counselors utilize a humanistic approach and take into
consideration these experiences that clients
experience daily, we can begin to provide a more holistic
approach to clients of minority groups.
Last month, my post discussed counselors becoming advocates
for our clients because as we
develop more awareness of our clients’ experiences, we can see
how many groups are either
marginalized, or unaware of the value of therapy, or do not have
access to mental health services.
Advocacy runs along a continuum, so advocacy can include
something as simple as helping clients
find community services or working with clients beyond the
4. office.
In the continuing education course offered by the American
Counseling Association (ACA) on
multiculturalism and social justice, called Multiculturalism and
Social Justice: A Revolutionary Force
in Counseling and Psychology by Paul B. Pedersen and
Manivong J. Ratts (Ph.D.), the importance
of integrating social advocacy in individual counseling is
highlighted. We are unable to treat clients
independently of their social and cultural environments because
these clients do not exist
independently of these environments. Pedersen and Ratts noted
in their article that social justice
highlights how social and cultural factors influences
psychological health. As our society continues to
diversify, remaining stagnant is not a possibility for counselors.
Our daily newsfeeds threatens to
overwhelm us with the constant barrage of information and
tragedies that can take its toll on our
psychological health. Pedersen and Ratts pointed out that social
justice differs from multicultural
counseling because social justice focuses on power dynamics,
social equity, and forms of
oppression whereas multiculturalism is individually focused and
oftentimes, racially and ethnically
focused. Social justice addresses forms of oppression within
minority groups, which include gender,
social class, sexual orientation, religion, women, disability, and
age.
Reflections
For the last few years in the field of mental health, mental
health professionals have been
encouraged to focus on cultural competencies. Quite frankly,
5. culture is nothing new in our societies.
After all, America was considered to be the ‘melting pot’ of the
world. This term alone reflected the
knowledge that this country is filled many different
nationalities and cultures. However, this term
reflected the dominant cultural themes that America is made up
of many cultures and nationalities
but they were all subjected to the dominant culture. As society
continues to change, the
demographics of the country have changed, but the institutions
and systems have not changed. As
members of society struggle to find their place in this new
dynamic world, mental health services are
essential to these groups. Members of minority groups are
constantly greeted with fear and
otherness as they struggle with creating their identities amidst
the traumas they experience in a
world that is now focused on bringing the past back to life.
If we are just able to see clients through their cultural
experiences, this can change the way they
experience therapy. We also have to be mindful that cultural
experiences have individualistic
properties. Therefore, it is essential to meet clients with
openness so that we can share in their
https://www.counseling.org/news/aca-blogs/aca-member-
blogs/aca-member-blogs/2017/08/22/advocacy-and-counseling
stories and experiences with them. Counseling is a highly
personal journey and we should be willing
to give our clients the freedom to experience the whole journey
in safe and nonjudgmental spaces.
_____________________________________________________
_________________
6. Charmaine Perry is a counselor who works mostly with adults
and couples in central New Jersey.
Her passion is mental health and writing and finding ways to
incorporate these two fields to advocate
for mental health services for African and Caribbean
Americans.
S t a n d a r d s a n d
I n d i c a t o r s f o r
Cultural
Competence
i n S o c i a l Wo r k P r a c t i c e
N A T I O N A L A S S O C I A T I O N O F S O C I A L W
O R K E R S
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S t a n d a r d s a n d
7. I n d i c a t o r s f o r
Cultural
Competence
i n S o c i a l Wo r k P r a c t i c e
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National Association of Social Workers
Darrell P. Wheeler, PhD, ACSW, MPH
NASW President
Angelo McClain, PhD, LICSW
NASW Chief Executive Officer
National Committee on Racial and Ethnic
Diversity (NCORED) 2014–2016
Carol E. Bonner, EdD, MSW, MBA (Chair)
Karen Bullock, PhD, LCSW
Yvette Colón, PhD, ACSW, LMSW
Rowena Fong, EdD
Vivian Jackson, PhD, LICSW
Adelaida Montemayor, LCSW, CSSWS
Chathapuram S. Ramanthan, PhD
Nelrene Yellow Bird, LCSW, LAC
National Committee on Racial and Ethnic
Diversity 2002–2006 (Indicators)
Sally Alonozo Bell, PhD, LCSW
Barbara A. Candales, PhD, LCSW, MPH
Iraida V. Carrion, MSW
9. 4:06 PM Page 2
Contents
4 Standards
7 Introduction
11 Definitions
17 Goals and Objectives
19 Standards and Indicators for Cultural Competence
in Social Work Practice
19 Standard 1. Ethics and Values
22 Standard 2. Self-Awareness
24 Standard 3. Cross-Cultural Knowledge
28 Standard 4. Cross-Cultural Skills
32 Standard 5. Service Delivery
35 Standard 6. Empowerment and Advocacy
38 Standard 7. Diverse Workforce
41 Standard 8. Professional Education
43 Standard 9. Language and Communication
10. 47 Standard 10. Leadership to Advance Cultural Competence
50 References
55 Acknowledgments
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Standards
Standard 1. Ethics and Values
Social workers shall function in accordance with
the values, ethics, and standards of the NASW
(2008) Code of Ethics. Cultural competence requires
self-awareness, cultural humility, and the
commitment to understanding and embracing
culture as central to effective practice.
Standard 2. Self-Awareness
Social workers shall demonstrate an appreciation
of their own cultural identities and those of others.
Social workers must also be aware of their own
privilege and power and must acknowledge the
impact of this privilege and power in their work
with and on behalf of clients. Social workers will
also demonstrate cultural humility and sensitivity
to the dynamics of power and privilege in all
areas of social work.
Standard 3. Cross-Cultural Knowledge
Social workers shall possess and continue to
11. develop specialized knowledge and understanding
that is inclusive of, but not limited to, the history,
traditions, values, family systems, and artistic
expressions such as race and ethnicity; immigration
and refugee status; tribal groups; religion and
spirituality; sexual orientation; gender identity
or expression; social class; and mental or
physical abilities of various cultural groups.
Standard 4. Cross-Cultural Skills
Social workers will use a broad range of skills
(micro, mezzo, and macro) and techniques that
demonstrate an understanding of and respect
for the importance of culture in practice, policy,
and research.
Standard 5. Service Delivery
Social workers shall be knowledgeable about
and skillful in the use of services, resources, and
institutions and be available to serve multicultural
communities. They shall be able to make culturally
appropriate referrals within both formal and
informal networks and shall be cognizant of, and
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5
work to address, service gaps affecting specific
cultural groups.
Standard 6. Empowerment and Advocacy
12. Social workers shall be aware of the impact of
social systems, policies, practices, and programs
on multicultural client populations, advocating
for, with, and on behalf of multicultural clients
and client populations whenever appropriate.
Social workers should also participate in the
development and implementation of policies
and practices that empower and advocate for
marginalized and oppressed populations.
Standard 7. Diverse Workforce
Social workers shall support and advocate for
recruitment, admissions and hiring, and retention
efforts in social work programs and organizations
to ensure diversity within the profession.
Standard 8. Professional Education
Social workers shall advocate for, develop, and
participate in professional education and training
programs that advance cultural competence within
the profession. Social workers should embrace
cultural competence as a focus of lifelong learning.
Standard 9. Language and Communication
Social workers shall provide and advocate for
effective communication with clients of all
cultural groups, including people of limited
English proficiency or low literacy skills, people
who are blind or have low vision, people who
are deaf or hard of hearing, and people with
disabilities (Goode & Jones, 2009).
Standard 10. Leadership to Advance Cultural
Competence
Social workers shall be change agents who
demonstrate the leadership skills to work
13. effectively with multicultural groups in agencies,
organizational settings, and communities. Social
workers should also demonstrate responsibility
for advancing cultural competence within and
beyond their organizations, helping to challenge
structural and institutional oppression and build
and sustain diverse and inclusive institutions and
communities.
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Introduction
This revision of the Standards and Indicators for
Cultural Competence in the Social Work Practice
(the Standards) reflects the growth in the
understanding of cultural competence since the
development of both the NASW Standards for
Cultural Competence in Social Work Practice
published in 2001 and the Indicators for the
Achievement of the NASW Standards for Cultural
Competence in Social Work Practice (NASW,
2007). These revised standards are anchored in
the policy statement “Cultural and Linguistic
14. Competence in the Social Work Profession”
published in Social Work Speaks: National
Association of Social Workers Policy Statements
(NASW, 2015) and the NASW (2008) Code of
Ethics, which charges social workers with the
ethical responsibility to be culturally competent.
The Indicators for the Achievement of the NASW
Standards for Cultural Competence in Social Work
Practice was developed in 2007 as an extension of
the standards to provide additional guidance on
the implementation and realization of culturally
competent practice.
This revision, developed by the 2015 NASW
National Committee on Racial and Ethnic
Diversity, builds on the previous work to
introduce new concepts and expand on others.
These standards reinforce the concept of
“culture” as being inclusive beyond race and
ethnicity; inclusive of, but not limited to, sexual
orientation, gender identity or expression, and
religious identity or spirituality. Similarly, they
reinforce the intended audience for these
standards to be the broad spectrum of social
work practice at the micro, mezzo, and macro
levels. The revised standards retain the concept
of “competence” as an indicator of attitudes,
knowledge, and skills that enable effective
cross-cultural practice. As with any competency,
there is the expectation of continual growth and
learning. The revised standards introduce
concepts of “cultural humility,” as a guiding
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15. 8
stance vis-à-vis cultural differences, and
“intersectionality,” as a way of understanding the
complexity of the experiences of those at the
margins of our society. In addition, the revision
introduces “language and communication” to
address a range of communication issues
including limited English proficiency, low
literacy, and disabilities. Finally, the revisions
revisit the way the social work profession
engages in leadership to advance cultural
competence within the profession, human
services, and society at large and to challenge
structural and institutional oppression.
NASW “promotes and supports the
implementation of cultural and linguistic
competence at three intersecting levels: the
individual, institutional, and societal. Cultural
competence requires social workers to examine
their own cultural backgrounds and identities
while seeking out the necessary knowledge,
skills, and values that can enhance the delivery
of services to people with varying cultural
experiences associated with their race, ethnicity,
gender, class, sexual orientation, religion, age, or
disability [or other cultural factors]” (NASW,
2015, p. 65).
The United States is constantly undergoing
major demographic changes. The demographic
shift is projected to continue with increased
16. diversity in our population—American born and
immigrants and refugees. In 1980, 80 percent of
the population was white; in 2014, the
proportion had decreased to 63 percent and is
projected through 2050 to continue this decline
to 44 percent (Ortman & Guarneri, n.d.). Shifts
in the growth of black, Hispanic, Asian and
Pacific Islander, and American Indian/Alaskan
Native populations are projected to continue to
increase, with more than 50 percent of
Americans expected to belong to one of these
groups by 2044 (Colby & Ortman, 2015). These
demographic changes increase the diversity that
social work practitioners, administrators, and
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executives encounter daily in their settings.
These changes affect the social work policy
agenda at organizational, community, county,
state, and national levels. They challenge social
work educators to effectively recruit, retain, and
graduate a diverse student body, and to deliver a
robust curriculum that embeds the implications
of cultural diversity in all aspects of social work
practice. Finally, these demographic changes
challenge social work researchers to examine
questions of relevance to culturally diverse
populations and engage in culturally competent
research practices. The social work profession,
17. with contributions of pioneers such as
Richmond (1922), Reynolds (1935), and Bartlett
(1970), traditionally has emphasized the
importance of the person-in-environment (PIE)
model to address social functioning, in which
individuals experience relationships influenced
by interrelated factors of environmental,
physical, and emotional challenges; Karls and
O’Keefe (2008) have advanced the PIE concept
to address functionality. Social workers using
this ecological perspective for assessment
recognize the need to attend to important
cultural factors that have meaning for clients.
Diversity, more than race and ethnicity,
includes the sociocultural experiences of people
inclusive of, but not limited to, national origin,
color, social class, religious and spiritual beliefs,
immigration status, sexual orientation, gender
identity or expression, age, marital status, and
physical or mental disabilities. The social work
and human services literature includes content
areas that address culturally appropriate and
culturally competent interventions. These
include addressing racial identity formation for
people of color as well as for white people; the
interrelationship among class, race, ethnicity,
and gender; working with low-income families;
working with older adults; the importance of
religion and spirituality in the lives of clients;
the development of gender identity and sexual
orientation; immigration, acculturation, and
assimilation stressors; biculturalism; working
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with people with disabilities; empowerment
skills; community building; reaching out to new
populations of color; conscious and unconscious
bias; cultural humility, culture-specific and
culturally adapted interventions; and training in
culturally competent models of practice.
Cultural competence in social work practice
implies a heightened consciousness of how
culturally diverse populations experience their
uniqueness and deal with their differences and
similarities within a larger social context.
Concurrently, cultural competence requires
social workers to use an intersectionality
approach to practice, examining forms of
oppression, discrimination, and domination
through diversity components of race and
ethnicity, immigration and refugee status,
religion and spirituality, sexual orientation and
gender identity and expression, social class, and
abilities. Furthermore, it requires social workers
to acknowledge their own position of power
vis-à-vis the populations they serve and to
practice cultural humility (Tervalon &
Murray-Garcia, 1998). The achievement of
cultural competence is an ongoing process.
Cultural competence is not just a statement of
quality practice. Cultural competence also
requires advocacy and activism. It is critically
19. important to provide quality services to those
who find themselves marginalized; and it is also
essential to disrupt the societal processes that
marginalize populations. Cultural competence
includes action to challenge institutional and
structural oppression and the accompanying
feelings of privilege and internalized oppression.
Although these standards and their accompanying
indicators describe an ideal state, the National
Committee on Racial and Ethnic Diversity
(NCORED) encourages social work
practitioners and agency leaders to put forth
good faith efforts to use them.
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Definitions
In 2015 NCORED revised the definitions
of culture and cultural competence and added
definitions of cultural humility and
intersectionality that are important to social
work practice at the micro, mezzo, and macro
levels. Definitions are drawn from the NASW
(2008) Code of Ethics, the 10th edition of Social
Work Speaks (2015), the 6th edition of The
Social Work Dictionary (Barker, 2013), and other
academic sources.
Areas of Practice
20. In these standards, “practice” refers to at all
levels of practice—micro, mezzo, and macro.
Macro Practice
Social work practice “aimed at bringing about
improvement and changes in the general society.
Such activities include some types of political
action, community organization, public
education campaigning, and the administration
of broad-based social services agencies or public
welfare departments” (Barker, 2013, p. 253).
Mezzo Practice
Refers to “social work practice primarily with
families and small groups. Important activities at
this level include facilitating communication,
mediation, and negotiation; educating; and
bringing people together” (Barker, 2013, p. 269).
Micro Practice
“The term used by social workers to identify
professional activities that are designed to help
solve the problems faced primarily by
individuals, families, and small groups. Usually
micro practice focuses on direct intervention on
a case-by-case basis or in a clinical setting”
(Barker, 2013, p. 269).
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21. Cissexism
Cissexism is discrimination against individuals
who identify with and/or present as a different
sex and gender than assigned at birth and
privilege conveyed on individuals who identify
with and/or present as the same sex and gender
as assigned at birth. It is a form of sexism based
on sexual and gender identity and expression
(Hibbs, 2014).
Culture
Culture is a universal phenomenon reflecting
diversity, norms of behavior, and awareness of
global interdependence (Link & Ramanathan,
2011).
The word “culture” implies the integrated
pattern of human behavior that includes
thoughts, communications, actions, customs,
beliefs, values, and institutions of a racial, ethnic,
religious, or social group (Gilbert, Goode, &
Dunne, 2007). Culture often is referred to as the
totality of ways being passed on from generation
to generation. The term “culture” includes ways
in which people with disabilities or people from
various religious backgrounds or people who are
gay, lesbian, or transgender experience the
world around them. Culture includes, but is not
limited to, history, traditions, values, family
systems, and artistic expressions of client groups
served in the different cultures related to race
and ethnicity, immigration and refugee status,
tribal status, religion and spirituality, sexual
orientation, gender identity and expression,
social class, and abilities.
22. The Preamble to the NASW (2008) Code of
Ethics states, “The primary mission of the social
work profession is to enhance human well-being
and help meet the basic human needs of all
people, with particular attention to the needs
and empowerment of people who are vulnerable,
oppressed, and living in poverty” (p. 1). And it
continues, “Social workers are sensitive to
cultural and ethnic diversity and strive to end
discrimination, oppression, poverty, and other
forms of social injustice” (p. 1).
Cultural and ethnic diversity is mentioned in
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two ethical standards:
(1) Value: Social Justice
Ethical Principle: Social workers challenge
social injustice.
Social workers’ social change efforts
are focused on issues of social injustice.
These activities seek to promote sensitivity
to and knowledge about oppression and
cultural and ethnic diversity.
(2) Value: Dignity and Worth of the Person
Ethical Principle: Social workers respect the
inherent dignity and worth of the person.
23. This value states that social workers
treat each person in a caring and respectful
fashion, mindful of individual differences
and cultural and ethnic diversity.
Cultural Competence
Cultural competence refers to the process by
which individuals and systems respond
respectfully and effectively to people of all
cultures, languages, classes, races, ethnic
backgrounds, religions, spiritual traditions,
immigration status, and other diversity factors in
a manner that recognizes, affirms, and values the
worth of individuals, families, and communities
and protects and preserves the dignity of each
(Fong, 2004; Fong & Furuto, 2001; Lum, 2011).
“Cultural competence is a set of congruent
behaviors, attitudes, and policies that come
together in a system or agency or amongst
professionals and enable the system, agency, or
those professions to work effectively in
cross-cultural situations” (National Center for
Cultural Competence, n.d., p. 1).
Operationally defined, cultural competence
is the integration and transformation of
knowledge about individuals and groups of
people into specific standards, policies, practices,
and attitudes used in appropriate cultural
settings to increase the quality of services,
thereby producing better outcomes (Davis &
Donald, 1997). Competence in cross-cultural
functioning means learning new patterns of
behavior and effectively applying them in
appropriate settings. Gallegos (1982) provided
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one of the first conceptualizations of ethnic
competence as “a set of procedures and activities
to be used in acquiring culturally relevant
insights into the problems of minority clients
and the means of applying such insights to the
development of intervention strategies that are
culturally appropriate for these clients” (p. 4).
This kind of sophisticated cultural competence
does not come naturally to any social worker
and requires a high level of professionalism and
knowledge. Other culturally related terms exist,
such as “cultural responsiveness,” “cultural
proficiency,” and “cultural sensitivity.” Note that
the definitions of some of these terms are
similar to the definitions of cultural competence.
However, others, such as “cultural sensitivity,”
do not incorporate an expectation of skillful or
effective action.
On the organizational level, there are five
essential elements that contribute to a culturally
competent system (Cross, Bazron, Dennis, &
Isaacs, 1989). The system should (1) value
diversity, (2) have the capacity for cultural
self-assessment, (3) be conscious of the dynamics
inherent when cultures interact, (4) institutionalize
cultural knowledge, and (5) develop programs
and services that reflect an understanding of
25. diversity between and within cultures. These five
elements must be manifested in every level of
the service delivery system. They should be
reflected in attitudes, structures, policies, and
services. The specific ethical standard for
culturally competent social work practice is
contained under Section 1 of the NASW (2008)
Code of Ethics—Social Workers’ Ethical
Responsibilities to Clients.
1.05 Cultural Competence and Social Diversity
� Social workers should understand culture and
its functions in human behavior and society,
recognizing the strengths that exist in all
cultures.
� Social workers should have a knowledge base
of their clients’ cultures and be able to
demonstrate competence in the provision of
services that are sensitive to clients’ cultures
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and to differences among people and cultural
groups.
� Social workers should obtain education about
and seek to understand the nature of social
diversity and oppression with respect to race,
26. ethnicity, national origin, color, sex, sexual
orientation, gender identity or expression,
age, marital status, political belief, religion,
immigration status, and mental or physical
disability.
Finally, the NASW (2008) Code of Ethics
reemphasizes the importance of cultural
competence in Section 6: Social Workers’
Ethical Responsibilities to the Broader Society.
6.04 Social and Political Action
� Social workers should act to expand choice
and opportunity for all people, with special
regard for vulnerable, disadvantaged,
oppressed, and exploited people and groups.
� Social workers should promote conditions
that encourage respect for cultural and social
diversity within the United States and
globally.
� Social workers should promote policies and
practices that demonstrate respect for
difference, support the expansion of cultural
knowledge and resources, advocate for
programs and institutions that demonstrate
cultural competence, and promote policies
that safeguard the rights of and confirm
equity and social justice for all people. Social
workers should act to prevent and eliminate
domination of, exploitation of, and
discrimination against any person, group, or
class on the basis of race, ethnicity, national
origin, color, sex, sexual orientation, gender
27. identity or expression, age, marital status,
political belief, religion, immigration status,
or mental or physical disability.
� Cultural competence is never fully realized,
achieved, or completed; it is a lifelong process
for social workers who will always encounter
diverse clients and new situations in their
practice. Supervisors, colleagues, and workers
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should have the expectation that cultural
competence is an ongoing learning process
integral and central to daily supervision.
Cultural Humility
For development of cultural competence
knowledge, training, acquiring, and use of skill
sets to be effective, we need to be both aware and
attentive to the dynamic quality of culture and be
committed to the practice of cultural humility.
Cultural humility is an important facet of
professional identity that encourages
self-evolvement and evolvement of self through
one’s professional life. It also includes
evolvement of the profession’s identity that
bridges social distance as well as power
differential between the social worker and client
systems (Ramanathan, 2014).
28. Cultural humility refers to the attitude and
practice of working with clients at the micro,
mezzo, and macro levels with a presence of
humility while learning, communicating, offering
help, and making decisions in professional
practice and settings. According to Tervalon and
Murray-Garcia (1998), “Cultural humility
incorporates a lifelong commitment to
self-evaluation and self-critique, to redressing
the power imbalances in the patient–physician
dynamic, and to developing mutually beneficial
and nonpaternalistic clinical and advocacy
partnerships with communities on behalf of
individuals and defined populations” (p. 117). As
Hook, Davis, Owen, Worthington, and Utsey
(2013) suggested, cultural humility is a way of
maintaining an interpersonal stance that is
other-oriented.
Intersectionality
Intersectionality theory (grounded in a feminist
perspective) examines forms of oppression,
discrimination, and domination as they manifest
themselves through diversity components
(Crenshaw, 1989; Hancock, 2007; Hunt, Zajicek,
Norris, & Hamilton, 2009; Viruell-Fuentes,
Miranda, & Abdulrahim, 2012). These diversity
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components include such multiple identities as
29. race and ethnicity, immigration, refugee and
tribal status, religion and spirituality, sexual
orientation, gender identity and expression,
social class, and mental or physical disabilities.
An intersectionality approach to social work
practice at the micro, mezzo, and macro levels
includes integrating the various diversity
components and identities and approaching
practice from a holistic point of view. For
example, a social worker would approach a
first-generation client in the context of the
client’s family and with recognition of the
person’s race and ethnicity, religion and spiritual
expression, social class, sexual orientation,
abilities, and other factors. Intersectionality
theory is reinforced by critical race theory and
social systems theory, emphasizing human
behavior in the social environments. Thus,
intersectionality perspective provides a
comprehensive approach with a commitment to
social justice and captures transactions in the
PIE configuration that form the common base
for social work knowledge and practice.
Goals and Objectives
These standards provide focus for the
development of culturally competent social
work practice. These standards provide
guidance to social workers in all areas of social
work practice in responding effectively to
culture and cultural diversity in policy and
practice settings.
These standards, revised in 2015, incorporate
updated literature in culturally competent
30. practice. These revised standards are intended
to be inclusive of all populations served and
focused on self-awareness, cultural humility, and
the dynamics of power and privilege. Cultural
humility, which is integral to culturally
competent practice, is described and highlighted
in this revision of the standards.
17
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The specific goals of the standards are to
� enhance knowledge, skills, and values in
practice and policy development relative to
culturally diverse populations
� articulate specific standards to guide growth,
learning, and assessment in the area of
cultural competence
� establish indicators so that social workers in
all areas of practice can monitor and evaluate
culturally competent practice and policies in
relationship to these standards
� educate consumers, governmental regulatory
bodies, insurance carriers, and others about
the profession’s standards for culturally
competent practice
31. � maintain or improve the quality of culturally
competent services provided by social workers
in agencies, programs, and private practice
settings
� inform specific ethical guidelines for
culturally competent social work practice in
agency and private practice settings
� document standards for agencies, peer review
committees, state regulatory bodies, insurance
carriers, and others.
18
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19
Standards and Indicators for Cultural
Competence in Social Work Practice
Standard 1. Ethics and Values
Social workers shall function in accordance with
the values, ethics, and standards of the NASW
(2008) Code of Ethics. Cultural competence
requires self-awareness, cultural humility, and
the commitment to understanding and
embracing culture as central to effective practice.
Interpretation
A major characteristic of a profession is its ability
32. to establish ethical standards to help professionals
identify ethical issues in practice and to guide
them in determining what is ethically acceptable
and unacceptable behavior (Reamer, 1998). The
NASW (2008) Code of Ethics speaks directly to
cultural competence in section 1.05, Cultural
Competence and Social Diversity. The Code of
Ethics includes a mission statement, which sets
forth several key elements in social work
practice, mainly the social workers’ commitment
to enhancing human well-being and helping
meet basic human needs of all people; client
empowerment; service to people who are
vulnerable and oppressed; focus on individual
well-being in a social context; promotion of
social justice and social change; and sensitivity to
cultural and ethnic diversity. Social workers
clearly have an ethical responsibility to be
culturally competent. The NASW (2008) Code
of Ethics also identifies service, social justice,
dignity and worth of the person, the importance
of human relationships, integrity, and
competence—all values that provide a
foundation for culturally competent practice.
Regarding cultural competence the NASW
(2008) Code of Ethics states,
� Social workers should understand culture and
its function in human behavior and society,
recognizing the strengths that exist in all
cultures.
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33. � Social workers should have a knowledge base of
their clients’ cultures and be able to demonstrate
competence in the provision of services that
are sensitive to clients’ cultures and to
differences among people and cultural groups.
� Social workers should obtain education about
and seek to understand the nature of social
diversity and oppression with respect to race,
ethnicity, national origin, color, sex, sexual
orientation, gender identity or expression,
age, marital status, political belief, religion,
immigration status, and mental or physical
disability.
The term “cultural humility” (Tervalon &
Murray-Garcia, 1998) has been introduced in
these standards to underscore its importance in
culturally competent practice. In relationship to
child welfare practice, Ortega and Faller (2011)
described a cultural humility perspective as one
that “encourages workers to take into account an
individual’s multiple identities and the ways in
which their social experiences impact their
worldview, particularly as it related to their
expression of their culture. This perspective has
the benefit of placing the worker in a learning
mode as opposed to maintaining power, control
and authority in the working relationship,
especially over cultural experiences about which
the client is far more knowledgeable” (p. 33). The
practice of cultural humility provides greater focus
on the role of the social worker as learner and
34. listener, empowering clients as “expert” in their
own lives. In this context, cultural humility is
viewed as both a value and practice.
Culture may affect how individuals cope with
problems and interact with each other. What is
assessed as behaviorally appropriate in one culture
may be assessed as problematic in another.
Accepted practice in one culture may be prohibited
in another. To fully understand and appreciate
these differences, social workers must be familiar
with varying cultural traditions and norms.
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Clients’ cultural backgrounds may affect their
help-seeking behaviors. The ways in which
social services are planned and implemented
must be culturally sensitive and responsive to
client needs to be effective. Cultural competence
builds on the profession’s ethics and values
relative to self-determination and individual
dignity and worth and embraces the practices of
inclusion, tolerance, cultural humility, and
respect for culture and diversity, broadly
defined. Social workers are required to address
the struggle with ethical dilemmas arising from
value conflicts or special needs of marginalized
35. clients (such as helping clients enroll in
mandated training or mental health services that
are culturally insensitive). Cultural competence
requires social workers to recognize the
strengths that exist in all cultures while
renouncing cultural practices that violate human
rights and dignity. For example, some cultures
subjugate women, oppress people based on
sexual orientation, or value the use of corporal
punishment and the death penalty. Cultural
competence in social work practice must be
informed by and applied within the context of
NASW’s Code of Ethics and the United Nations
Declaration of Human Rights.
Indicators
Culturally competent social workers shall
demonstrate
1. knowledge and practice of the NASW Code
of Ethics
2. understanding of cultural humility as integral
to client self-determination and worker
self-awareness
3. commitment to social justice and human rights
4. ability to describe and negotiate areas of
conflict and congruity between their personal
and professional values and those of other
cultures.
5. ability to recognize the convergence and
disparity between the values and practices of
the dominant society and the values and
36. practices of the historically oppressed,
underrepresented, and underserved populations
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6. respect for cultural differences and
affirmation of cultural strengths
7. capacities to manage and effectively negotiate
the ethical dilemmas encountered in work
with marginalized groups in relation to
� boundaries
� conflicts in values and expectations
� power and privilege
� norms of behavior
� styles of advocacy
� diverse values and beliefs
� dual relationships
� styles of conflict management.
Standard 2. Self-Awareness
Social workers shall demonstrate an appreciation
of their own cultural identities and those of
others. Social workers must also be aware of
their own privilege and power and must
acknowledge the impact of this privilege and
power in their work with and on behalf of
clients. Social workers will also demonstrate
cultural humility and sensitivity to the dynamics
of power and privilege in all areas of social work.
Interpretation
37. Cultural competence requires social workers to
examine their own cultural backgrounds and
identities to increase awareness of personal
assumptions, values, stereotypes, and biases. The
workers’ self-awareness of their own cultural
identities is as fundamental to practice as their
informed assumptions about clients’ cultural
backgrounds and experiences. This awareness of
personal values, beliefs, stereotypes, and biases
informs their practice and influences relationships
with clients. Social workers must also be aware
of occupying a role of privilege and power by
the nature of their professional role and cultural
identities and must acknowledge the impact of
this privilege and power on oppressed populations.
Cultural competence includes knowing and
acknowledging how fears, ignorance, and the
“isms” (for example, racism, sexism,
ethnocentrism, heterosexism, homophobia,
cissexism, ageism, ableism, xenophobia, classism,
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among others) have influenced their attitudes,
beliefs, and feelings.
Social workers need to be able to move from
being aware of their own cultural heritage to
38. becoming aware of the cultural heritage of
others. This cultural awareness enables them to
value and celebrate differences in others as well
as to demonstrate comfort with cultural
differences. Although they strive to obtain the
knowledge and skills necessary to serve a
multicultural clientele, they have an awareness
of personal and professional limitations that may
warrant the referral of a client to another social
worker or organization that can best meet the
clients’ needs. Self-awareness and self-reflection
also helps in understanding the process of
cultural identity formation and helps guard
against stereotyping. As one develops
understanding of the diversity within one’s own
cultural groups, one can be more open to the
diversity within other groups.
The development of cultural competence
requires social workers to move from cultural
awareness to cultural sensitivity and to evaluate
growth and development throughout these
different levels of cultural competence in practice.
Self-awareness becomes the basis for professional
development and should be supported by
professional supervision and organizational
administration. Administrators and public policy
advocates also need to develop strategies to reduce
their own biases and expand their self-awareness.
Indicators
Culturally competent social workers shall
1. examine and describe their cultural identities,
to increase awareness of assumptions, values,
39. beliefs, stereotypes, and biases, and to recognize
how these affect services, and influence
relationships and interactions with clients.
2. identify how their own knowledge, fears, and
“isms” (such as racism, sexism, ethnocentrism,
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heterosexism, homophobia, cissexism, ageism,
ableism, xenophobia, and classism) influence
their attitudes, beliefs, and feelings
3. develop and apply strategies to inform and
change their detrimental attitudes, beliefs,
and feelings
4. demonstrate an awareness of personal or
professional limitations that may warrant the
referral of a client or organization to another
resource that can better meet the client’s
needs, along with the skills to make such
referrals effectively
5. demonstrate comfort with self- and
other-awareness about different cultural
customs and views of the world
6. use relationships with supervisors, mentors,
and colleagues to enrich self-awareness and
40. self-reflection
7. practice cultural humility to balance the
dynamics of power and privilege inherent in
the social work position and the practitioner’s
multifaceted cultural identity.
Standard 3. Cross-Cultural Knowledge
Social workers shall possess and continue to
develop specialized knowledge and understanding
that is inclusive of, but not limited to, the history,
traditions, values, family systems, and artistic
expressions such as race and ethnicity; immigration
and refugee status; tribal groups; religion and
spirituality; sexual orientation; gender identity
or expression; social class; and mental or
physical abilities of various cultural groups.
Interpretation
Culture is a universal phenomenon, and everyone
is part of multiple cultures. Cultural education
begins with social workers understanding their
own roots and cultures, and with such a sense of
grounded identity, they can learn and value
others. To have a grounded understanding of
diversity, awareness of global interdependence is
critical, whether the social worker is engaged in
social work assessment, intervention, or
evaluation. To be effective social work
practitioners, educators, policymakers,
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41. administrators, and researchers, there is a need
to focus on cultural awareness as well as cross-
cultural transactions. Unprecedented movement
of people across the globe, globalization of
labor, and concerted attention to educational
exchanges to prepare practitioners for an
interdependent world increases the importance
of cultural competence and cross-cultural
knowledge (Link & Ramanathan, 2011). This
global interdependence is an integral part of the
multicultural knowledge base of social workers.
Cultural competence is dynamic and requires
frequent learning, unlearning, and relearning
about diversity. Social workers need to expand
their cultural religious traditions, spiritual belief
systems, knowledge, and expertise by expanding
their understanding of the following areas: “the
impact of culture on behavior, attitudes, and
values; the help-seeking behaviors of diverse
client groups; the role of language, speech
patterns, religious traditions, spiritual belief
systems, and communication styles of various
client groups in the communities served; the
impact of social service policies on various client
groups; the resources (agencies, people, informal
helping networks, and research) that can be used
on behalf of diverse client groups; the ways that
professional values may conflict with or
accommodate the needs of diverse client groups;
and the power relationships in the community,
agencies, or institutions and their impact on
diverse client groups” (Gallegos, 1982, pp. 7–8).
Cultural competence refers to social workers’
42. ability to identify their own affiliations to
culture and recognize and respect differing
traditions of culture in others in ways that
influence styles of communication and
expressions of respect. Recognition of and
respect for others’ cultural traditions implies
deep understanding of the intrapersonal layers
that are built through cultural heritage and
norms of behavior. People in parallel cultures
may not share norms, and caution is advised
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because the word “normal” could become a trap
for judging others (Link & Ramanathan, 2011).
Naturally, to have this frame of reference will
require that we approach this understanding
with cultural humility.
Social workers need to possess specific
knowledge about the culture of the providers
and client groups with whom they work. This
includes, among other considerations, historical
experiences, religious traditions, spiritual belief
systems, individual and group oppression,
adjustment styles, socioeconomic backgrounds,
life processes, learning styles, worldviews and
specific cultural customs and practices,
43. definitions of and beliefs about wellness and
illness or normality and abnormality, and ways
of delivering services.
They also must seek specialized knowledge
about domestic and global social, cultural, and
political systems. Knowledge of how the systems
operate and how they serve or fail to serve
specific client groups is important. This includes
knowledge of institutional barriers that prevent
marginalized groups from using services.
Culturally competent social workers need to
know the limitations and strengths of current
theories, processes, and practice models, and
which have specific applicability and relevance
to the service needs of culturally, religiously, and
spiritually multicultural clientele.
Indicators
Culturally competent social workers will
1. expand their cultural knowledge, expertise,
and humility by studying
� the help-seeking behaviors and pathways
of diverse client groups
� the historical context of marginalized
communities
� the role of language and communication
styles of various cultural groups
� the impact of social policies on
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marginalized groups served
� the resources such as organizations,
people, informal helping networks, and
research that can be mobilized on behalf
of various cultural groups
2. possess specific knowledge about traditional
and nontraditional providers and client
groups that they serve, including
� understanding historical experiences,
immigration, resettlement patterns,
individual and group oppression,
adjustment styles, socioeconomic
backgrounds, and life processes
� learning styles, cognitive skills, worldviews,
and specific cultural concerns and practices
� definitions of and beliefs about service-
related concepts such as the causation of
wellness and illness, physical and
psychological disorders, normality and
abnormality, family roles and responsibilities,
child rearing practices, birth, marriage,
death and dying, and so forth
� beliefs and practices related to how care
45. and services should be delivered, including
diverse approaches to service delivery and
alternative healing options
� factors associated with acculturation and
assimilation
3. demonstrate knowledge of the power
relationships in the community and in
institutions, and how these affect
marginalized groups
4. possess specific knowledge about U.S., global,
social, cultural, and political systems—how
they operate and how they serve or fail to
serve client groups; include knowledge about
institutional, class, cultural, and linguistic
barriers to service
5. identify the limitations and strengths of
contemporary theories and practice models
and those that have applicability and
relevance to their specific client population
6. recognize the heterogeneity within cultural
groups and similarity across cultural groups
7. describe how people within different groups
manifest privilege
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46. 28
8. describe the effects that dominant and
nondominant status has on interpersonal
relations and group dynamics in the workplace
9. distinguish between intentional and
unintentional assertion of privilege related to
race, class, and other cultural factors
10. recognize the intersection of “isms” (for
example, racism with classism) and their
institutionalization
11. acknowledge the ways in which their
membership in various social groups
influences their worldview and contributes to
their own patterns of privileged behavior or
internalized oppression
12. understand the interactions of cultural systems
of the social worker, client, the service setting,
and the community
13. demonstrate cultural humility and empathy
toward clients from different cultural groups.
Standard 4. Cross-Cultural Skills
Social workers will use a broad range of skills
(micro, mezzo, and macro) and techniques that
demonstrate an understanding of and respect for
the importance of culture in practice, policy, and
research.
Interpretation
Practice in an increasingly multicultural and
47. globally interconnected world requires social
workers to continuously hone new skills for
practice, research, education, administration,
and policy development while enhancing the
knowledge base that informs their skills. Most
specifically, active listening, empathy, and
strengths-based interventions are essential in
culturally competent practice. In addition,
critical thinking and comfort in both asking
questions and “not knowing” open communication
and build the relationships critical to helping
clients and advancing social justice.
Cultural humility is described as a complement
to cultural competence (Ortega & Faller, 2011).
Cultural humility actively involves multicultural
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clientele in the delivery of services, research, and
policy making, thereby mitigating the
expectation that social workers should know
about all cultures. Social workers should
demonstrate the ability to work sensitively and
effectively at counteracting biases based on their
own positions of power and privilege.
Skills in cross-cultural practice include the
ability to convey and communicate authenticity,
genuineness, empathy, and warmth and to
48. engage culturally relevant community resources.
Engaging the client in finding solutions requires
the flexibility to consider what is best for the
client. Second-language acquisition and expertise
are included here as cross-cultural skills.
Furthermore, social workers should demonstrate
the ability to critique and assess policies and
research for cultural appropriateness, sensitivity,
relevance, and inclusiveness, to ensure that
outcomes benefit client groups or populations.
This includes engaging client groups in the
design of policy and research.
More specifically, social workers with
cross-cultural skills
� work with people and groups of different
cultures, taking responsibility for learning
about differences and recognizing the
multiple identities that are inherent in
understanding people and their cultural
contexts
� assess the cultural context for clients and
client groups, encouraging open discussion of
difference while maintaining a stance of
curiosity and openness to learning
� respond skillfully to cultural bias in both
themselves and others
� practice interview techniques that appreciate
the role of diverse languages and meanings in
the client’s culture
49. � demonstrate sensitivity to challenges in the
use of interpreters and translated materials
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� conduct culturally effective assessments and
culturally appropriate intervention plans,
collaborating with and empowering clients by
soliciting and prioritizing their perspectives
and service goals
� select and develop appropriate methods, skills,
and techniques that are attuned to their
clients’ cultural, bicultural, or marginal
experiences in their environments
� recognize the verbal and nonverbal
communication skills of marginalized clients
and groups and respond in culturally
empathic ways
� understand the interaction of the cultural
systems of the social worker, the client, the
particular organizational setting, and the
community
� effectively use clients’ natural support systems
in resolving problems—for example, folk
healers, storefronts, religious and spiritual
leaders, families of choice, and other
community resources
50. � demonstrate advocacy and empowerment
skills in work with clients, recognizing and
combating the isms, stereotypes, and myths
held by individuals and institutions
� identify service delivery systems or models
that are appropriate to the client population
of focus and make appropriate referrals when
indicated
� consult with supervisors and colleagues for
feedback and monitoring of performance and
identify features of their own professional
skills that impede or enhance their culturally
competent practice
� evaluate the validity and applicability of new
techniques, research, and knowledge for work
with specific client groups.
Indicators
Culturally competent social workers will
1. interact with people from a wide range of
cultures, religions, and spiritual belief systems
and take responsibility for learning what they
do not know
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51. 31
2. display proficiency and comfort in discussing
cultural difference with colleagues and clients
3. demonstrate skill in conducting a comprehen-
sive assessment of clients in which culturally
normative behavior is differentiated from
potentially problematic or symptomatic
behavior
4. assess cultural strengths and challenges and
their impact on individual and group
functioning, and integrate this understanding
into intervention plans
5. select and develop appropriate methods, skills,
and techniques that are attuned to their
clients’ cultural, bicultural, multicultural, or
marginal experiences in their environments
6. adapt and use recognized culturally appropriate
models
7. communicate effectively with clients through
language acquisition, proper use of interpreters,
professionally translated materials, verbal and
nonverbal skills, and culturally appropriate
protocols
8. advocate for the use of, and work effectively
with, interpreters who are both linguistically
and culturally competent and prepared to
work in the specified service environment
9. demonstrate cultural humility in engagement
52. with all clients and client groups
10. effectively engage clients’ natural support
systems in resolving problems; for example,
work with folk healers, indigenous remedies,
religious leaders, friends, family, and other
community residents and organizations
11. use empowerment skills in their work with
clients
12. identify features of their own professional
style that impede or enhance their culturally
effective practice and consult with supervisors
and colleagues for feedback and monitoring
of performance and learning needs
13. conduct supervision and other professional
responsibilities with cultural humility and
sensitivity to culture, language, and difference
14. convey empathy, curiosity, and a willingness
to learn.
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Standard 5. Service Delivery
Social workers shall be knowledgeable about
and skillful in the use of services, resources, and
institutions and be available to serve multicultural
communities. They shall be able to make
culturally appropriate referrals within both
53. formal and informal networks and shall be
cognizant of, and work to address, service gaps
affecting specific cultural groups.
Interpretation
Organizations need to support the evaluation of
culturally appropriate service delivery models
and setting standards for cultural competence.
Culturally competent social workers need to be
vigilant about the dynamics that result from
cultural differences and similarities between
workers and clients. This includes monitoring
cultural competence among social workers
(agency evaluations, supervision, in-service
training, and feedback from clients).
Social workers need to detect and prevent
exclusion of underserved clients from service
opportunities and seek to create opportunities
for clients, matching their needs with culturally
appropriate service delivery systems or adapting
services to better meet the culturally unique
needs of clients. Furthermore, they need to
foster policies and procedures that help ensure
access to care and accommodate varying cultural
beliefs.
Direct practitioners, policymakers, and
administrators should
� recruit and retain multicultural staff and
include cultural competence and cultural
humility as requirements in job descriptions
and performance and promotion measures
� review the current and emergent demographic
54. trends for the geographic area served by the
organization to determine service needs and
requirements for interpretation services
� integrate and create (or advocate for the
creation of ) service delivery systems or
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models that are more appropriate to targeted
clients who are underserved
� include clients and constituents as major
stakeholders in the development of service
delivery systems and policy and research
agendas
� ensure that program design is reflective of the
cultural heritage of clients and families using
the service
� attend to social issues (for example, housing,
education, policing, and social justice) that
concern clients or constituents
� confront staff remarks that demean the
culture of clients, constituents, and colleagues
55. � support the inclusion of cultural competence
standards in accreditation, organizational
policies, and licensing and certification
examinations
� develop staffing plans that reflect target
populations served and those populations the
agency wishes to serve (for example, hiring,
position descriptions, performance evaluations,
training)
� develop performance measures to assess
culturally competent practice
� engage client groups in the development of
research and intervention protocols.
Indicators
Culturally competent social workers will
1. identify the formal and informal resources in
the community, describe their strengths and
weaknesses, and facilitate referrals as
indicated, tailored to the culturally relevant
needs of clients and client groups
2. advocate for and promote efforts to create
culturally competent services and programs by
� recruiting multicultural staff and including
cultural competence requirements in job
descriptions and measures of performance
and promotion
� reviewing current and emergent
demographic trends for the geographic
56. area served by the organization to determine
needs for the provision of interpretation or
other culturally relevant services
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� integrating and creating service delivery
systems or models that are appropriate to
targeted client populations or advocate for
the development and implementation of
such services
� including clients as major stakeholders in
the selection, decision making, and
evaluation of service delivery systems
� ensuring that program design reflects the
culture of clients and families using the
service
� attending to social issues (for example,
housing, education, policing, and social
justice) that concern clients and
constituents of diverse backgrounds
� using effective strategies for confronting
staff remarks that insult or demean clients
and their culture
� supporting the inclusion of cultural
57. competence standards in accreditation
bodies and organizational policies as well
as in licensing and certification examinations
� developing staffing plans that reflect the
targeted client population (for example,
hiring, position descriptions, performance
evaluations, training)
� developing performance measures to assess
culturally competent practice
� supporting participation of client groups in
the development of research and
intervention protocols
3. building culturally competent organizations
through the following policies and practices:
� an administrative mission and purpose that
embodies cultural competence and cultural
humility in the values, goals, and practices
� effective recruitment of multilingual and
multicultural staff
� sensitivity to and respect for cultural and
religious calendars as they relate to our
employees and people served
� staff composition reflecting the diversity of
the client population
� service planning strategy that includes an
assessment/analysis of the client
demographics compared with the
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demographic trends of the service
community
� expanded service capacity to improve the
breadth and depth of services to a greater
variety of cultural groups
� meaningful inclusion of clients and
community members representing relevant
cultural groups in decision-making and
advisory governance entities, program
planning, program evaluation, and
research endeavors
� physical surroundings designed and
decorated in a manner that is welcoming
to the diverse cultural groups served
� engagement in advocacy to improve social
issues relevant to targeted client groups
� a work climate that addresses workforce
diversity challenges and promotes respect
for clients and colleagues of different
backgrounds
� advocacy for culturally competent policies
59. and procedures from accrediting,
licensing, and certification bodies and
contracting agencies
� inclusion of cultural competence and cultural
humility in job descriptions, performance
evaluations, promotions, and training.
Standard 6. Empowerment and Advocacy
Social workers shall be aware of the impact of
social systems, policies, practices, and programs
on multicultural client populations, advocating
for, with, and on behalf of multicultural clients
and client populations whenever appropriate.
Social workers should also participate in the
development and implementation of policies
and practices that empower and advocate for
marginalized and oppressed populations.
Interpretation
Culturally competent social workers should be
aware of and take action to confront and change
the deleterious effects of bias, fears, and isms,
including, but not limited to, racism, sexism,
ethnocentrism, heterosexism, homophobia,
cissexism, ageism, ableism, xenophobia, classism,
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and other forms of oppression on clients’ lives.
60. Social advocacy and social action should be
directed at empowering marginalized clients and
strengthening communities. Social workers
should advocate for anti-isms and social justice
when colleagues and clients express biases and
stereotypes based on culture.
Empowerment has been defined as an
intervention, a skill, and a process. Hegar and
Hunzeker (1988) and McDermott (1989)
described empowerment as an effective
intervention with oppressed populations.
Pinderhughes (1983) defined empowerment as
an individual feeling of increased power and the
capacity to influence forces that affect a person.
Empowerment refers to enhancing a client’s
ability to do for himself or herself. Empowerment
is closely related to advocacy. When engaging in
advocacy, social workers must be careful not to
impose their values on clients and must seek to
understand what clients mean by advocacy.
Respectful collaboration needs to take place to
promote mutually agreed-on goals for change.
Social workers need commitment and skill to
advocate for and with clients against conscious
and unconscious devaluation of cultural
experiences related to difference, oppression,
power, and privilege domestically and globally.
The empowerment tradition in social work
practice suggests a promotion of the combined
goals of consciousness raising, education,
self-awareness, and the development of a sense
of personal power and skills while working
toward social change. Best practice views this as
a process and outcome of the empowerment
61. perspective (Gutiérrez, 1990; Simon, 1994).
Social workers using this standard will apply an
ecosystems perspective and a strengths
orientation in practice and policy development.
This means that in describing client needs,
workers consider client situations as transitory
challenges rather than fixed problems.
According to Gutiérrez and Lewis (1999),
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empowerment is a model for practice, a
perspective, and a set of skills and techniques.
Culturally competent social workers reflect
these concepts in their practice.
Indicators
Culturally competent social workers will
1. advocate for public policies that respect the
strengths, cultural values, norms, and
behaviors of multicultural groups and
communities
2. advocate for policies that address social
injustice and institutionalized isms
3. select appropriate strategies to intervene with
colleagues, collaborating partners, and
institutional representatives, helping them
examine their levels of awareness and the
consequences of fears and isms, such as
62. exclusionary behaviors or oppressive policies, by
� assessing dominant group members’ level
of readiness for feedback and intervention
� adopting strategies including developing
allies, education, dialogue, increased
intergroup contact, or social action
� participating in antidiscriminatory
activities and social action to better
empower diverse clients and communities
at the local, state, and national levels
4. use practice approaches that help clients
facilitate a connection with their own power
in a manner that is appropriate for their
cultural contexts
5. provide support to marginalized cultural
groups who are advocating on their own behalf
6. partner, collaborate, and ally with client
groups in advocacy efforts
7. work to increase each client group’s skills and
sense of self-efficacy as social change agents
8. demonstrate intentional effort to ensure that
they do not impose their own personal values
in practice
9. respect and foster client rights to
self-determination.
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Standard 7. Diverse Workforce
Social workers shall support and advocate for
recruitment, admissions and hiring, and retention
efforts in social work programs and organizations
to ensure diversity within the profession.
Interpretation
Increasing cultural competence within the
profession requires recruitment and retention of
a multicultural cadre of social workers, many of
whom would bring some “indigenous” cultural
competence to the profession as well as
demonstrated efforts to increase avenues for the
acquisition of culturally competent skills by all
social workers. Cultural diversity should be
evident within all organizational levels, and not
just among direct practitioners.
The social work profession has espoused a
commitment to diversity, inclusion, and
affirmative action. However, available statistics
indicate that in the United States social workers
are predominantly white and female (86.0
percent), 8 percent are African American, 3
percent are Latinas, and 3 percent identify as
other (NASW, Center for Workforce Studies
[CFWS], 2006a); male social workers are 85
64. percent white, 8 percent African American, 5
percent Latino, and 2 percent other (NASW,
CFSW, 2006b).
The proportion of people of color has increased
in NASW’s membership over a period of several
years: 8.5 percent identify themselves as African
American; Hispanics, including Mexican
Americans, Puerto Ricans, and other Hispanic
groups, constitute about 4.5 percent of the
membership; Asians and Pacific Islanders 1.9
percent; and American Indians/First Nations
People 0.5 percent (personal communication
with T. Chang, database administrator, NASW,
Washington, DC, March 16, 2015).
Major demographic shifts in the U.S. population
“will affect the social work workforce, their
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clients, agencies, organizations, communities
and service delivery systems” (NASW, CFSW,
2011, p. 1). Social work client populations are
more diverse than the social work profession
itself. In many instances, services to clients are
targeted to marginalized communities and
special populations, groups that typically include
disproportionately high numbers of people of
color, older adults, people with disabilities, and
65. clients of lower socioeconomic status.
The discrepancy between the social work labor
force racial and ethnic makeup and the changing
demographics of the populations they serve
guided the profession to respond to the need for
social workers to increase cultural competence
(Gibelman, 2005; Whitaker, Weismiller, Clark,
& Wilson, 2006). To meet this identified need
for increased diversity in the workforce, the
federal government has taken steps through the
funding of education and training programs for
health and mental health workers, including
social workers from communities of color (U.S.
Department of Health and Human Services,
Health Resources and Services Administration,
Bureau of Health Workforce, National Center
for Health Workforce Analysis [HRSA], 2015).
Aligning workforce demographics to client
populations can be an effective strategy for
bridging cultural differences between social
workers and clients, although it cannot be the
only strategy. The assumption is that individuals
of similar backgrounds can understand each
other better and communicate more effectively
(Jackson & López, 1999). Yet an equally
compelling fact is that “the majority of clinicians
from the mainstream dominant culture will
routinely provide care for large numbers of
patients of diverse ethnic and/or cultural
backgrounds. Clearly, increasing the numbers of
culturally diverse social workers is not sufficient.
Even these professionals will need to be able to
provide care for patients who are not like
themselves” (Jackson & López, 1999, p. 4). In
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addition, culturally competent social workers
who bring knowledge or special language skills
to the profession, like bicultural or bilingual
skills, are entitled to professional equity and
should not be exploited for their expertise but
should be appropriately compensated for skills
that enhance the delivery of services to clients.
Indicators
Culturally competent social workers will
1. advocate for and support human resource
policies and procedures that ensure diversity
and inclusion within their organization
2. work to achieve a multicultural workforce
throughout all levels of the organization that
reflects the demographics of both the
population served and other potential clientele
3. advocate for and support policies that assure
equity and appropriate compensations for
social workers who bring special skills or
knowledge to the profession, such as
bicultural or bilingual skills
4. advocate for and support recruitment and
retention and promotion strategies that
increase the diversity within the profession
67. through social work programs and schools of
social work
5. promote and maintain the expectation that all
staff, regardless of cultural membership,
continuously engage in the process of
improving cultural competency and the
capacity to serve a variety of populations.
Culturally competent organizations will
1. develop and implement organizational
policies, procedures, and practices that
support staff multiculturalism at all levels of
the organization
2. develop and implement policies, procedures,
and practices that effectively address the
dynamics of a multicultural workforce
3. regularly monitor the extent to which their
management and staff composition reflect the
diversity of the client population and the
community
4. review organizational selection and hiring
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68. policies for inclusion and inadvertent exclusion
of the underrepresented, underserved, and
oppressed cultural groups and the community
5. regularly monitor and take remedial action as
needed to ensure that all client groups can
access services and communicate in their
preferred language by
� actively recruiting and seeking to retain
multilingual staff who are qualified to
perform their work tasks in the indicated
language(s)
� providing “second language” and certification
courses and testing to existing staff
� providing appropriate compensations for
social workers who bring special language
skill or knowledge to the profession, such
as bicultural or bilingual skills
6. include cultural competence as a requirement
for job performance, by including it in job
descriptions, performance evaluations,
promotions, and training
7. foster a work climate, through formal and
informal means, that addresses workforce
diversity challenges and promotes respect for
groups, communities, clients, and colleagues
of different backgrounds
8. establish cultural norms of
� openness and respect for discussion of
69. situations in which insensitive or
exclusionary behaviors were experienced
� intolerance of bias, discrimination, and
marginalization within the organization
and among colleagues.
Standard 8. Professional Education
Social workers shall advocate for, develop, and
participate in professional education and training
programs that advance cultural competence within
the profession. Social workers should embrace
cultural competence as a focus of lifelong learning.
Interpretation
Cultural competence is a vital link between the
theoretical and practice knowledge base that
defines social work expertise. Social work is a
practice-oriented profession, and social work
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education and training need to remain current
while anticipating future changes in professional
practice, which includes the changing needs of
multicultural client populations. Diversity and
cultural competence need to be addressed in
social work curricula and practice, and viewed as
relevant to faculty, staff appointments, and
70. research agendas.
The social work profession continues to take
steps to ensure that cultural competence is a
core component of social work education,
training, and practice and to engage in research
and scholarship that focus on culturally
competent practice among social workers. This
includes undergraduate, master’s, and doctoral
programs in social work as well as post-master’s
training, continuing education, and meetings of
the profession. Practice settings should be
encouraged to provide in-service training and
other continuing education opportunities
focused on cultural competence to staff.
In addition, the NASW (2008) Code of Ethics
clearly states, “Social workers who provide
supervision and consultation are responsible for
setting clear, appropriate, and culturally sensitive
boundaries” (p. 14). This highlights the
importance of providing culturally sensitive
supervision and field instruction, as well as the
pivotal role of supervisors and field instructors
in promoting culturally competent practice
among workers and students.
Educational content for professional practice
and licensing should prepare social workers for
culturally competent practice across the full
spectrum of social work practice roles—direct
practice, supervision, administration, policy,
education, and research.
Indicators
Culturally competent social workers will
71. 1. include cultural competence content as an
ongoing part of their professional development
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2. promote professional education that advances
cultural competence within the profession
3. advocate for the infusion and integration of
cultural competence in social work curricula
and research at the BSW, MSW, and PhD levels
4. encourage and conduct research that develops
conceptual, theoretical, and practice skills to
enhance practice at all levels
5. advocate for professional education on social
justice and inclusion
6. educate staff in cross-cultural skills and
techniques for resolving conflicts that emerge
from differences in communication, customs,
values, norms, and behaviors between staff
and the clients served.
Culturally competent organizations will
1. provide ongoing training, leadership, and
support for improving cultural competence to
72. all employees, including top management,
middle management, immediate supervisors,
direct staff, and administrative/custodial staff
2. resolve cultural conflicts between staff and the
clients served and among employees
3. teach skills to conduct evaluation research to
ensure effectiveness in serving and engaging
with multicultural client groups
4. determine the demographics of their service
area and assess potential service utilization
gaps of underserved client groups in the
geographic area.
Standard 9. Language and Communication
Social workers shall provide and advocate for
effective communication with clients of all
cultural groups, including people of limited
English proficiency or low literacy skills, people
who are blind or have low vision, people who
are deaf or hard of hearing, and people with
disabilities (Goode & Jones, 2009).
Interpretation
Social workers should accept each individual in
totality and ensure access to needed services.
Language is a source and an extension of
personal identity and culture and, therefore, is
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one way that individuals interact with others in
their families and communities and across
different cultural groups. Individuals and groups
have a right to use their preferred language.
Linguistic diversity is a resource for society, and
as such, should be preserved and promoted. The
essence of the social work profession is to promote
social justice and eliminate discrimination and
oppression based on linguistic or other diversities.
Title VI of the Civil Rights Act of 1964,
Executive Order 13166 is titled “Improving
Access to Services for Persons with Limited
English Proficiency.” The Executive Order,
signed in August of 2000, “requires Federal
agencies to examine the services they provide,
identify any need for services to those with
limited English proficiency (LEP), and develop
and implement a system to provide those
services so LEP persons can have meaningful
access to them. It is expected that agency plans
will provide for such meaningful access
consistent with, and without unduly burdening,
the fundamental mission of the agency. The
Executive Order also requires that the Federal
agencies work to ensure that recipients of
Federal financial assistance provide meaningful
access to their LEP applicants and beneficiaries”
(LEP.gov, 2015).
Organizations and social work practitioners who
receive federal funds are therefore required to
74. facilitate quality language access at no charge to
the consumer. Organizations may neither
discriminate nor use methods of administering
services that may subject individuals to
discrimination. Organizations and social work
practitioners are expected to take reasonable
steps to provide services and information in
appropriate languages, other than English, to
ensure that people with LEP are informed and
can effectively participate in and benefit from
their programs. Similarly, the Americans with
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Disabilities Act requires communication
accommodation for people with disabilities.
It is the responsibility of both social workers and
organizations to provide services in each client’s
preferred language or to seek the assistance of
professional interpreters. Social workers need to
communicate respectfully and effectively with
clients from different cultural and linguistic
backgrounds. It is advantageous if the worker
speaks the client’s preferred language with the
proficiency required for specific interaction one
is having (for example, the language skill is
different for casual conversation as compared
with psychotherapy). Professional interpreters
(for example, certified or registered sign language
75. interpreters) should be used. Interpreters should
be treated as members of the services provision
team and offered orientation and training for
the type of setting and services that are being
provided (for example, health, legal, mental
health, child welfare).
Such orientation and training would include
guidelines regarding specialized terms and
concepts, confidentiality, interpreter–client
relationships, and social work ethics that may
reinforce the interpreters’ own professional ethics.
Written communication should be provided in
the language and at the literacy level appropriate
for the intended audience. Priority should be
given to legal documents (for example, consent
for treatment), informational and educational
materials, and public awareness campaigns.
Materials should be created in the appropriate
language or translated by people with the
knowledge and skills relevant to the organizational
context, understanding of variations within a
language (for example, multiple variations of
Spanish based on national origin and region)
and literacy level. Literacy level in English is a
factor that should be accounted for in the
development of any correspondence or written
materials (Goode & Jones, 2009).
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Indicators
Culturally competent social workers will
1. demonstrate an understanding that language
is part of the social identity of a person
2. advocate for rights of individuals and groups to
receive resources in their preferred language
3. provide and advocate for written and oral
information, referrals, and services in the
person’s preferred language
4. provide jargon-free, easy-to-read material
5. use descriptive and graphic representations
(for example, pictures, symbol formats) for
individuals with LEP or with limited literacy
6. advocate for the preservation and appreciation
of linguistic diversity among clients
7. provide and advocate for reasonable
accommodations of clients’ linguistic needs,
including professional interpreters,
professionally translated materials, assistive
devices, and alternate communication strategies
8. improve their own ability to speak, read,
write, and understand the languages and
dialects of their clients without attempting to
engage in dialogue that is beyond their own
skill level
77. 9. check to ensure accurate communication,
realizing that there can be significant
variations of word usage and colloquialisms
within the same language family based on
nationality or region
10. prepare themselves to work effectively with
professional interpreters and translators:
� attend workshops
� seek consultation from interpretation
services
� become familiar with standards for
professional interpretation and translation
� become familiar with techniques of
translation
� develop or advocate for appropriate
organizational policies that support the
effective use of standards for professional
interpretation and translation
� support the effective use of and orientation
and training for interpreters and translators.
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Standard 10. Leadership to Advance Cultural
78. Competence
Social workers shall be change agents who
demonstrate the leadership skills to work
effectively with multicultural groups in agencies,
organizational settings, and communities. Social
workers should also demonstrate responsibility
for advancing cultural competence within and
beyond their organizations, helping to challenge
structural and institutional oppression and build
and sustain diverse and inclusive institutions and
communities.
Interpretation
Leadership has been described as an “activity”
(Heifetz, 1994). Social workers should
demonstrate responsibility to advance policies
and practices related to cultural competence,
with and without formal authority. Social
workers should aspire to leadership in the service
of helping organizations become diverse and
inclusive. They should also help these
organizations recognize and eradicate policies
and practices that reflect structural and
institutional oppression.
Social workers shall demonstrate the skill to
facilitate difficult conversations that lead to
understanding, growth, and organizational
strength. They should be able to recognize,
within themselves, the ways in which their own
positions of power and privilege advance or
impede progress relative to cultural competence
in their own organizations. In areas such as
recruitment, hiring, promotion, team building,
and conflict management, social workers should
be vigilant about colluding with forces that often
79. reinforce a problematic status quo.
Social workers should lead by example,
demonstrating leadership, self-reflection, and
advocacy within their own organizations,
promoting culturally competent practice at all
levels of the organization. Concurrently, they
should lead by demonstrating advocacy and
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activism to confront community, local, and
societal policies and practices that reinforce the
marginalization of oppressed populations. Rank
and Hutchison (2000) identified, through a
survey of social workers, diversity skills including
sensitivity to diversity, multicultural leadership,
acceptance and tolerance, cultural competence,
and tolerance of ambiguity, core skills for
successful social work leadership.
Advocating for increasing knowledge development
about culturally competent practice with diverse
client groups is paramount to social work
leadership, as is being a change agent to address
injustices with colleagues and peers. The social
worker’s responsibility is to advance cultural
competence and social justice with clients and
within organizations, the profession, systems,
and society.
80. Social work leaders will understand cultural
humility and the dynamics of privilege, power,
and social justice as manifested in their own
places of work, taking responsibility to educate
others and, ultimately, advance social change
within systems, organizations, and society.
Indicators
Culturally competent social work leaders shall
1. advance and promote culturally competent
practice with clients and within organizations,
the social work profession, and communities
2. create effective multicultural work teams
3. incorporate and disseminate information on
cultural competence in professional activities
(for example, committee work, scholarship,
research) and in other appropriate arenas
4. work in partnership with marginalized clients
and communities to strengthen these
communities, encouraging the use of power and
facilitating client–community empowerment
5. advocate both within and beyond the profession
for fair and equitable treatment of clients and
colleagues, especially those from marginalized
cultural groups
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81. 49
6. serve in roles in which they can make a
difference in advancing multiculturalism
inclusion and cultural competence
7. develop the skill and confidence to engage in
and facilitate difficult conversations about
cultural differences
8. recognize and respect the strengths and
differences in professional and personal
relationships with others
9. address resistance to the adoption of
culturally competent practice
10. engage colleagues in the identification and
implementation of strategies that strengthen
and sustain inclusive multicultural organizations
11. mobilize colleagues, clients, and organizations
to address injustice, bias, and isms on all levels
12. advocate for multicultural membership on
state regulatory and licensing boards for the
social work profession.
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82. 50
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