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A Common Sense Approach

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To understand how these bites occur, what causes them and how to prevent them, a little education in the nature of dogs and the nature of small children will help shed some light on these aggressive behaviours.



A dog's temperament is first inherited (this is deeply ingrained responses to the world surrounding them and is unchangeable), and then modified by events and/or proper training in his life.

Genetics: Some breeds and certain bloodlines within breeds are friendlier, more suited to living in a family environment, more tolerant with children and more adaptable to training. Most of their actions are instinctive. By default, a dog will react to situations according to what his instincts tell him unless these instincts are overridden by the consistent training and socialization he needs to receive from his owner throughout his life.

Some unscrupulous breeders who sometimes intentionally breed dogs without adequate knowledge of dog behaviour may use unsuitable dogs (i.e. those with poor temperaments) for breeding. These are dogs that are mentally unpredictable or have illness or physical defects that affect their behaviour.

A dog's basic temperament, instincts and training have the biggest effects on how that dog reacts to the world around him and his levels of tolerance. Therefore, a responsible breeder should always put emphasis on good temperament when selecting breeding stock.

Past events & experiences with children: If your dog has had several painful or frightening encounters in the past with children, then he is probably going to be apprehensive around children, sometimes to the point of being aggressive. On the other hand, a well-socialised dog from an early age takes stressful and unusual situations in his own stride. Such dogs tend to be much less fearful of a busy family environment with noisy and unpredictable children around.

Here is one of the most commonly reported scenarios in a bite case:

A very young child sees a pretty dog he'd like to pet. The dog may not want to be petted. The dog's first instinctive reaction is to show his displeasure by giving a warning -- growling. The growl means that something more unpleasant will follow if the warning isn't heeded.

Almost any dog will bite under the right circumstances.

A dog is an animal whose behaviour isn't the same as humans and can't always be predicted with 100 percent accuracy, no matter how friendly or reliable he is.

The type and number of warnings that a dog gives out can vary, few dogs actually will strike without giving some form of indication beforehand. When faced with a child in this situation, normally many dogs would just walk away. Walking away can be considered a form of warning.

If the child keeps trying to pet the dog, a sterner warning, usually a growl, will ensue. Other types of warnings can be more subtle ? for instance, a stiffening of the body and showing of its teeth. Small children may not recognise this as a form of warning or understand what a growl means even though it may be quite obvious to an adult.

Dogs instinctively set up an invisible "fight or flight" boundary around themselves as their safety zone. The size of this boundary depends on his level of confidence and tolerance. A fearful dog will give itself a wider area than a more stable one.

When someone whom the dog perceives as threatening invades his area, the dog reacts either by running away or staying put to fight and defend itself no matter how afraid it might be. Some dogs will choose to fight first, rather than run.

A small child who keeps petting or hugging a dog has already intruded well within the dog's flight or fight boundary. If the dog's attempts to warn the child fail, the dog (in his mind) has no other recourse -- he bites. This is a perfectly acceptable and instinctive behaviour to the dog. He is responding to what he perceives as a threat and is doing what his instincts tell him to.

Dogs do not think in the same way as humans do. A child's innocent action, petting the dog, can often be provocation for a bite.

Don't forget dogs have predatory instincts. Running, playing, screaming kids can trigger an instinctive predator-prey reaction in some dogs. Children who wrestle with dogs unknowingly encourage them to use their teeth and provoke a bite. Dogs equate this kind of play with littermates or other dogs where using teeth is allowed. Startling a sleeping dog or petting him when he's eating can also bring about the same dangerous reaction from the dog.

Guidelines for families who already have a dog or are thinking of getting a dog for the children and what can be done to prevent dogs from attacking children:

* Take your time when looking for a dog. Research, do your homework, learn the differences in the various breeds and choose one that best suits your lifestyle and experience.

* Be honest with yourself about the amount of time and work you're willing to invest in a dog. If you don't have time to raise and train the dog properly, don't get one.

* Consider postponing the purchase of a dog, especially a large one, until your children are at least 6 years old.

* Never leave any child under the age of 12 unattended with any dog or puppy. So keep supervision a strict rule in your household.

* Babies and toddlers should always be kept higher than the dog and keep your young children off the floor when there is a dog in the same room. This is to make sure that the dog (that sees the world in hierarchy) sees your children as a leader and not a littermate which it will boss around, push over, growl at and even bite.

* Educate and involve your children in your dog's care even if they are small tasks ? for example you child can instruct the dog to sit before you put the food bowl down, help brush and groom the dog with you holding the collar, attach 2 leashes to your dog so that you child can hold onto one too. This level of involvement from an early stage will help the dog build a positive association with your children.

* Avoid giving your dog items that it can get possessive over with children around such as pig's ears, smoked bones, rawhide etc. It is very important to rain your dog to allow things to be taken away from his mouth by trading higher value treats for the item first.

* Obedience training and socialization are an absolute must for a dog that will be spending time with children. Remember that a dog will act according to his instincts if he doesn't receive proper training or if that training isn't kept up through regular practice. The dog needs to be taught to obey commands under all conditions no matter how distracting. Just as responding to the command to "come" could save the dog's life someday, an immediate response to the command "leave it!" could save a child from serious injury.

* Children need to be taught how to be respectful to dogs. They need to learn what kinds of games are appropriate, how to touch the dog properly, how to interpret the dog's body language and when the dog is not to be disturbed. Avoid wrestling, spanking, kicking, ear pulling, pony-riding, tug of war, fur grabbing, toy hitting, rough play and chasing.

* Telling the toddler to stay away from the dog just isn't enough! Your children may be too young to understand, so it will be up to you to physically supervise them and protect them from potential harm. Remember that young children do not recognise when they may be in trouble. Adult supervision around children and dogs is absolutely critical. Small children should never, ever be left alone with any dog, no matter how reliable the dog has been before.

* Buy your dog from a reputable, responsible breeder who puts priority on good temperament and health and consistently produces dogs that excel in those areas. Choose a breeder who's experienced and willing to guide and advise you about care and training throughout the dog's life.

* Teach your children how to behave correctly and safely around dogs and to respect them. In order to promote a healthy relationship between your dog and your children, educate your children about the way they should treat a dog ? for example dogs should be petted softly, stay away from food dishes, toys and bones and not to startle the dog especially when it's sleeping.

* Remember that what your dog tolerates from your own children may not be tolerated from someone else's. You need to take extra safety precautions when other children visit and make sure that the children obey your ground rules.
A Common Sense Approach
When we talk about any “increase” we have to say compared to what. In this case the CPA has to assess the data security for on-shore operations before he can assess the increased risk posed by offshoring.

What is the typical level of data security in a small business or a CPA office?

• Since there are few staff members, there is little separation of duties. Such lack of separation encourages internal security problems.

• The data resides in paper files. Paper files are vulnerable to fire and water damage.

• The office is not physically secure. Staff members, leasing office personnel, and janitors have keys to the office. Any of them can copy confidential data.

• Paper records are not shredded before being discarded.

• The computers have no protection from unauthorized users or have relatively weak password control. Often the password is taped to the workstation.

• Any email communication is done in the clear.

• Workstations have recording devices which makes it easy to copy data.

• Usually all workstations have email and internet access. It makes unauthorized transmission of data easy.

Let us look at how these factors change when accounting is sent offshore.

• Internal control improves because the people who are authorizing the transactions are separated from the people doing the record-keeping.

• All files are maintained electronically. Such data is backed up to an off-premises secure server. So threats from fire, water, and copying are significantly reduced.

• Offshore contractors restrict physical access to keep unauthorized people out.

• Workstations have access to only the data that is processed on that workstation.

• Email communications are encrypted.

• All recording devices on the workstations are disabled.

• Only supervisors have access to email and internet.

We believe that best security practices can be installed when the client, the CPA, and the offshore contractor work together.

The first line of responsibility lies with the client. Technical solutions are not enough. They must be combined with good practices in everyday management of the company.

The CPA should advise the client to implement the common sense measures advocated in this pamphlet.

The offshore contractor must apply the same real world as well as technical solutions to security. The offshore contractor must consider the sensitivity of the data being entrusted to them and take appropriate measures to safeguard the information. A responsible contractor would only accept data than is essential to the task.

Let us now look at whether popular offshore destinations like India are more vulnerable to data theft. According to a March 2007 Symantec report entitled “Symantec Internet Security Threat Report Trends for July- December 2006”, US was the country with highest level of malicious activity. China was next and India did not make it into the top ten.

Another common sense conclusion one can draw is that the thieves concentrate on high value targets. During 2005, 2006, through June 20, 2007 they reported 155 million records having been compromised. Out of that less than 1000 records were compromised in attacks that netted 100 records or less. Thus records from an offshore contractor serving small businesses are less likely to be a target of identity thieves.

The CPA needs to assess the sensitivity of the data and put a value on it. The CPA can have the contractor include a liquidated damages clause if the said data is compromised. If the contractor is not willing to agree to a reasonable liquidated damage figure, find another contractor.

Data security is a complex issue. However, we can enunciate certain principles that can be applied by a small business:

• Collect the least amount of data needed to serve the customer.

• Since a large proportion of data theft involves the employees, screen them carefully.

• In addition, the employees need to be trained to recognize various strategies used by criminals to facilitate data theft.

• Take security measures in the office; for example use a locked mailbox, lock the office when it is empty even for a short period of time, shred any paper records before disposal, reformat hard drives before donating, selling, or returning a computer etc.

• Take common sense precautions against cyber attacks. Encrypt the sensitive data, use firewalls, and keep your internet security software updated.

• Comply with any specific security standards that are applicable to your business. For instance credit card information needs to be secured to a specific standard.

Providing security costs time and money. In a competitive world no business can spend more on security than what the market would pay for. Ultimately security is determined by the customers' willingness to pay.

While more money can buy more security, one must remember that no security is absolute. Just think about how many times classified information has been stolen from the US government.

Eventually there will be a security breach. How do you deal with such a breach? It seems that the best approach is to inform the individuals or businesses whose data have been compromised, notify the law enforcement authorities, and support the affected parties to monitor their credit reports.

Security is a multi-faceted problem. The key to success is co-operation between the client, the CPA, and the offshore contractor. No one party can be effective without the others.
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