Children at risk is a generalized concept that includes the category of persons under 18 years of age who are more susceptible to the influence of negative factors, both explicit and potential.

Risk factors include:

• biomedical - they include severe congenital and chronic diseases, pathologies of physical and mental development, serious injuries, mental disorders, burdened heredity;
• socio-economic - include orphans, from single-parent families, from asocial families, as well as those who, due to life circumstances, are exposed to negative social influences - children from families of alcoholics, drug addicts, criminals;
• psychological - neuroses, alienation, difficulties in communicating with peers and adults;
• pedagogical - the discrepancy between the educational institution and the training program to the interests and characteristics of the child, lack of motivation to learn,.

Classification of children at risk

Among children and adolescents at risk, the following categories are distinguished:

• children with developmental problems without obvious pathology;
• children, for various reasons, left without parents;
• children from asocial, criminal and disadvantaged families;
• children from families who need economic and social support;
• children with signs of social and psychological maladjustment.

Social work with risk groups

Working with children at risk is governed by basic regulatory codes and conventions. At the same time, the activities of a social worker have many directions. For example, working with at-risk preschoolers includes assistance with adaptation in a preschool institution. Working with at-risk children at school additionally covers not only adjustment factors, but also and focuses on academic success and achievement. An important component is work with the family or the environment that replaces it.

The main goal of such work is the full-fledged socialization of children at risk - that is, their inclusion in society as full-fledged members, observing the laws and norms adopted in it and functioning for its favorable development. For this, it is necessary, if possible, to exclude risk factors and work with the consequences of their impact - to carry out psychological work, to identify the interests and inclinations of children and to include them in a variety of additional activities.

TO children and adolescents "at risk"include children with various forms of mental and social maladjustment, expressed in behavior inadequate to the forms and requirements of the immediate environment. Scientists and practitioners classify children at riskdifferent categories. These are children with pronounced abilities, who are usually called gifted, and children with various kinds of problems: a hyperactive child toocan be considered a child of the "risk group".

But today I want to draw your attention to that part of the “children at risk”, whose problems are associated with social and psychological maladjustment.
Socio-psychological adaptation - This is the interaction of the individual and the social environment, which leads to the optimal balance of goals and values \u200b\u200bof the individual and the group. In the course of socio-psychological adaptation, the needs, interests and aspirations of the individual are realized, his individuality is revealed and developed, the personality enters a new social environment. The result of the socio-psychological adaptation of the individual is the formation of social and professional qualities of communication, behavior and activities, adopted in society.

The term "maladjustment", denoting a violation of the processes of human interaction with the environment, aimed at maintaining balance within the body and between the body and the environment, appeared relatively recently in the domestic, mostly psychiatric, literature.

The triggering mechanism of this process is a sharp change in conditions, a familiar living environment, the presence of a persistent psycho-traumatic situation. At the same time, individual characteristics and shortcomings in human development, which do not allow him to develop forms of behavior adequate to new conditions, also play a significant role in the development of the process of maladjustment.
Social reasons for attributing children to the "risk group"
Socially neglected children

Socially neglected children - these are children who assimilate distorted value-normative concepts and criminal experience in asocial teenage companies and groups.

Socially neglected children are children whose behavior is mainly a consequence of the lack of proper upbringing, the harmful influence of the environment, homelessness and orphanhood. The number of such children usually increases dramatically due to the consequences of war, hunger, refugee and social upheaval in general. Social neglect is formed under the influence of a factor that causes certain deformations of the child's personality. The main manifestations of social neglect in childhood are the indissolubility of social and communicative qualities and personality traits, difficulties in mastering social roles. Social neglect is the opposite of upbringing, thereby becoming the basis for the difficult education and social maladjustment of the child

Among the causes of a social nature, one of the most common is the influence of the social environment in which the child lives and develops. Developing in a socially disadvantaged environment, a teenager assimilates its norms and values. Even if they contradict those accepted in society, they are the most correct for a child, since he has no experience of life in a different social environment.
Socially vulnerable children

Socially unprotected children refers to children and adolescents who find themselves in a critical situation or in unfavorable conditions for life. Social insecurity arises from the actions of various risk factors: economic, environmental, medical, psychological and social.

A child finds himself in a difficult life situation that objectively disrupts his life activity (orphanhood; illness; poverty; lack of a certain place of residence; conflicts in the family and school; abuse in the family; loneliness, etc.), which he cannot overcome on his own or with the help of the family ... An example of social insecurity is child neglect.

Deviant behavior of children

In psychological literatureis called deviant by conduct deviating from socio-psychological and dispositionnorms, or as an erroneousa social model of conflict resolution, manifestedin violation of socially accepted norms, or at the expense,inflicted on public welfare, others and ourselves.As additional signs stand out - the difficulties of behavior correction and a special need for an individualthe approach of educators and the attention of peers.

Social norm - a historically established measure in a particular society, a limit, an interval of what is permissible in the behavior or activities of people, social groups or organizations. The concept of "social norm" has a wide range of specific parameters. Social norms are historically fluid. What was considered the norm yesterday may turn out to be a deviation today, and vice versa.

Deviant (deviant) it is customary to call behavior a social behavior that does not correspond to the norms established by a given society. In accordance with the listed criteria, we distinguish three main groups of deviant behavior:

• 
  antisocial (delinquent) behavior,
• 
  asocial (immoral) behavior,
• 
  self-destructive (self-destructive) behavior.

Antisocial (delinquent) behavior - This is behavior that is contrary to legal norms, threatening the social order and the well-being of the people around. It includes any acts or omissions prohibited by law. In childhood (from 5 to 12 years), the most common forms are violence against younger children or peers, cruelty to animals, theft, petty hooliganism, destruction of property, arson. In adolescents (from 13 years old) the following types of delinquent behavior prevail: hooliganism, theft, robbery.

Asocial behavior is behavior that evades the fulfillment of moral and ethical standards, directly threatening the well-being of interpersonal relations . It can manifest itself as aggressive behavior, involvement in gambling for money, vagrancy, dependency. Children are more likely to run away from home, vagrancy, truancy, violent behavior, lying, theft, extortion (begging). In adolescence, leaving home, vagrancy, absenteeism or refusal to study, lying, and aggressive behavior are most common.

Autodestructive (Self-destructive behavior)- this is behavior that deviates from medical and psychological norms, threatening the integrity and development of the personality itself. Self-destructive behavior in the modern world appears in the following main forms: suicidal behavior, food addiction, chemical dependence (substance abuse), fanatical behavior (for example, involvement in a destructive religious cult), autistic behavior, victim behavior (victim behavior), activities with a pronounced risk to life (extreme sports, significant speeding when driving a car, etc.).
Pedagogically Neglected Children

Pedagogical neglect is an integrative concept. On the one hand, it includes a child, physically and mentally healthy, who, however, does not have the necessary knowledge, skills and abilities, and on the other hand, the disadvantages, costs, deviations and errors characteristic of the professional activities of teachers, psychologists and doctors , as well as for parents or relatives in the environment of the child

Two parts of the problem can serve as a source of pedagogical neglect of a child and a younger student. Pedagogical neglect can be generated by the improper development of the child himself, who does not have the knowledge, skills, and abilities necessary for his age. This is, as it were, the "personal fault" of the child.

At the same time, it’s not just a child. Adults are also responsible for the appearance of pedagogical neglect. This is caused, as numerous studies show, by wrong actions on the part of parents, relatives, teachers, psychologists, doctors. And it is impossible to say with complete certainty which of these areas is capable of having a greater negative impact on the formation and development of the personality. Moreover, most often both of these areas exist in an inextricable connection with each other, pushing the child to this state.
Children - orphans, children under guardianship

This group of children also belongs to the "risk group", because such children, of course, need more attention and care from employees of general education institutions.

Orphans - these are persons under the age of 18, whose both or only parent died.

Social orphan - this is a child who has biological roles, but for some reason they do not raise the child and do not take care of him.

Deprived of parental rights;

Limited in parental rights;

Recognized as missing;

Incapacitated (partially incapacitated);

Are serving their sentences in correctional colonies;

Are accused of crimes and are in custody;

Shy away from raising children;

They refuse to take children from medical and social institutions where the child is temporarily placed.

In this case, taking care of children, i.e. trusteeship is assumed by society and the state, represented by institutions and persons replacing parents. These can be guardians, foster parents, shelter, orphanage, orphanage.

The category of disabled children includes children under 16 years of age who have significant limitations in life, leading to social maladjustment due to impaired development and growth of the child, the ability to self-service, movement, orientation, control over their behavior,learning , communication, work in the future.

Typical difficulties of children and adolescents "at risk"

• 
  relationships with parents, teachers, other adults;
• 
  relationships with friends, classmates, other peers;
• 
  the formation of life guidelines, ideals, "idols", values;
• 
  internal ("psychological") loneliness, lack of expression, incomprehensibility by others;
• 
  search for freedom through escape from pressure, rules, norms, requirements, testing oneself and others, searching for the boundaries of the possible;
• 
  search for a comfortable existence, emotional well-being;
• 
  lack of positive life aspirations and goals;
• 
  resentment against fate, specific people for their own difficulties;
• 
  experiencing one's own failure, problematicness, lack of volitional control and the ability to self-control and control the situation;
• 
  disorganization;
• 
  dependence on others, low strength of one's “I”;
• 
  learning difficulties;
• 
  lack of adequate means and methods of behavior in difficult situations;
• 
  difficult character, the presence of "uncomfortable" character traits: touchiness, aggressiveness, disinhibition, etc .;
• 
  lack of a sense of security, seeking protection or "protector";
• 
  feeling of guilt, "shame" for dysfunctional parents (low material wealth, unemployment, etc.), lack of respect for parents.

Children from these risk groups are most often in the position of "outsiders" due to their exposure to negative microsocial and macrosocial factors. The above groups of children in

Answers teacher-art therapist, board member of the Russian Children's Fund Tatyana Shishova:

First, these are children who lack warmth in the family. Maybe adults are too busy with their own problems. Or they communicate with the child dryly, fixing mainly on his academic performance. As a result, he has a feeling that his parents do not need him, but only his achievements. The broken emotional contact must be restored without waiting for the child to enter a transitional age, when it will be much more difficult to do it. If you feel that you cannot cope, contact a specialist. Do not be excused by the abundance of trouble. After all, if a child becomes addicted to drugs, you will have more trouble.

Secondly, these are children with low self-esteem. And according to the observations of many psychologists, almost all of them are underestimated. Improving children's self-esteem also largely depends on the parents. Let the child understand what his strengths are, and tactfully (!) Help to cope with the weaknesses. Otherwise, we focus too much attention on children's mistakes, believing that the praise, as it were, will follow.

Thirdly, guys of an adventurous warehouse often fall into the risk group. Trying to keep them to yourself is useless. We need to direct their thirst for adventure in the right direction: enroll a teenager in a military-patriotic or tourist club, in a sports section ...

Fourthly, the risk group includes highly vulnerable children with various mental disorders (often hereditary), emotionally unstable, excitable ... This requires medical supervision and appropriate treatment.

Fifthly, among drug addicts there are often guys who do not know how to defend their position. They easily fall under bad influence. Such children need to increase their psychological resistance. In addition, children may be drawn to drugs out of a sense of protest against their elders, out of curiosity, and also trying to keep up with others. And here the environment in which the teenager rotates is of decisive importance. Wednesday can promote a "crazy", "crazy" lifestyle, suggest that everything in life must be tried, push to break with parents ...

It seems to many adults that the main thing is to warn the child, to tell the dire consequences of drug use. But adolescent psychology is paradoxical, and a significant part of children (especially those who are prone to demonstration), a detailed story about the effect of drugs can, on the contrary, provoke and encourage experiments. Now children from the first grade know that drugs are dangerous. Nevertheless, the number of drug addicts is increasing. So, it's not just about information.

To prevent possible fraud and abuse on the part of the accountant, first of all, you need to understand for yourself: what is the likelihood that he can do this? And why does one accountant steal, while the other is just an "angel in the flesh", and does not allow the thought of being abused?

Most often, people of a certain type go to fraud and theft. Who is in the first place in the "risk group"?

- The accountant is a gambling person. In general, it is advisable to stay away from such accountants: it is possible that the assets of your company will gradually become the assets of some casino or bookmaker's office.

- Non-punctual accountant. This profession implies clarity, concreteness and punctuality; an accountant who is contemptuous of time can treat his work in the same way. Most likely, such a person will have a mess in the accounting department, and not even so much because of fraud and abuse (such a fool may not have them), but because of laxity and slovenliness.

- An accountant who is an unbalanced person. A hot-tempered, unbalanced accountant is prone to committing rash acts, it is easier to give in to seductive and dubious proposals. It is possible that later he himself will regret what he has done, but it is usually very difficult to return something back, and sometimes it is almost impossible. However, it is easier to force such a person to voluntarily tell about his sins.

- Irresponsible accountant. It is even difficult to add something here: the profession of an accountant implies considerable responsibility, not only to your company, but also to the state. Therefore, in principle, an irresponsible person cannot be accepted for such a position; and if this does happen, such a worker must be disposed of as soon as possible.

- The accountant is a greedy and greedy person. Everything is always not enough for him, and he will steal regardless of the amount of wages he receives.

- A person who passionately dreams of some large, but so far unattainable purchase: an apartment, a car, a summer house, a garage, etc. To save money from wages is long and painful, and life is so short! Therefore, such an accountant often decides not to waste time, but to use any available means to achieve his cherished dream.

- An accountant with a gentle and pliable character. It is relatively easy to persuade such a person to participate in a questionable deal. In addition, pliable people are often "under the thumb" of their half, and the next "request" of the wife may well become a reason for abuse.

- An accountant who often changes jobs (for example, over the past five years, has changed three or more jobs). Why on earth would a decent accountant go to work for another company? It is possible that the reason is either his lack of professionalism, or his tendency to fraud and abuse (according to the principle "grabbed in one place - ran away to another").

- An accountant in whose life there was a nuisance associated with large material losses: a robbery of an apartment, a fire, a car accident, an illness of a loved one requiring expensive treatment, loss of savings, etc. The desire to quickly recover the damage incurred or collect money for the upcoming costs is quite can push even a decent person to the path of fraud.

- An accountant who recently started a family. It is no secret that a person who has ended his bachelor life has a serious increase in expenses, and this applies to both men (primarily) and women. A young couple wants to build or buy a house, furnish it with new furniture, buy a car, and dress well. By the way, if at your company the chief accountant is a young husband, and the deputy chief accountant (for example, a cashier) is his young wife, then this couple and, in general, the work of the accounting department should be looked at more closely.

- A person who recently had a child. As you know, the birth of a child is always associated with high costs (a doctor in the hospital, a stroller, diapers, a bed, a non-working mother). If your company produces or sells goods for newborns, we can say with absolute certainty that the accountant will not fail to take advantage of the situation.

So, representatives of these categories of people belong to the "risk group". Are there people less likely than others to cheat, abuse and steal?

According to independent experts, the portrait of an average “reliable” accountant looks like this.

A middle-aged family man (about 35–45), with a higher education, with a working wife and children under the age of 14, provided with housing and other necessary benefits, and has an even and calm character. A solid and "sane" age allows you to soberly assess the situation and promptly refuse impartial offers, as well as calmly refrain from other temptations (it's no secret that at 25 a person is more inclined to commit rash acts than at 35-45). The responsibility of the head of the family, as well as the desire to preserve the reputation formed by these years, greatly contributes to the proper performance of official duties. A working wife is an additional means for the family, which greatly reduces the accountant's dependence on the “attractive opportunities” of his position. The age of children - up to 14 years old - allows you not to think about the upcoming admission to the university, tutors, paid studies, weddings and other events that require considerable additional expenses. In general, the life of such a person is calm, measured, he has a career, personal life, he has wealth, calmly raises children and values \u200b\u200bhis work.

If your accountant belongs to the "risk group" category, think about whether it is worth continuing to work with this person or it is better to get rid of him under any plausible pretext.

Of course, if an accountant has at least one of the listed qualities (reckless, unpunctual, unbalanced, irresponsible, greedy, too pliant, has a tendency to change jobs frequently), then most likely you would better get rid of him.

If you know that your accountant is passionately dreaming of a purchase (for example, a car or a summer residence), then it is recommended to think: maybe it makes sense to help a person achieve their cherished goal? For example, you can provide gratuitous material assistance or provide a loan without interest for a certain period of time. Thus, you will not only help the person (which is already good in itself), but will certainly earn additional authority and respect in his eyes. With a high degree of probability, we can say that an accountant, whose desires at work are respected and understood, will not engage in theft and fraud, abusing his position. By the way, all of the above fully applies to an accountant who recently started a family: it is quite possible for a young family to issue a loan, even at low interest rates. Such a step will surely make the person respect their home company and contribute to the fact that he appreciates his work.

If your accountant has a trouble or misfortune, then it is strongly recommended to provide him with all possible assistance (and free). Do not leave him alone with the trouble: first, invite the employees of the enterprise to form "as much as they can" in order to help the injured person, and secondly, provide financial assistance on behalf of the enterprise. Surely an accountant will appreciate such a gesture at its true worth, and he will not have thoughts of abuse or fraud.

If the accountant has a child, then there is no need to think about it: at work, they must necessarily share the employee's joy and support it financially.

To prevent possible theft and other abuse on the part of the accountant, it is advisable to use such an approach as limiting powers.

It is no secret that at many domestic enterprises the chief accountant has unreasonably broad powers, which are sometimes only slightly inferior to those of the director. The accountant makes decisions on making payments, solely independently determines the procedure for using cash, gives instructions to other heads of departments, subordinates the warehouse manager, etc. Such "permissiveness" is fertile ground for abuse of office, which is readily used by unscrupulous accountants. Therefore, one of the most important tasks of a manager is to correctly define the powers of an accountant, without giving him too much freedom of action.

First of all, such an important aspect as the implementation of payments and the distribution of the available funds of the enterprise deserves attention. In the section “Who Pays, Calls the Tune,” we looked at several examples of how an unscrupulous accountant can benefit from these transactions. Therefore, it is recommended not to give the accountant complete freedom of action when planning and distributing payments, but to oblige him to coordinate them with the responsible employee of the company or the director.

For example, if you plan to transfer a certain amount of money to a supplier of goods, then the accountant should be obliged to coordinate such a payment with the head of the supply department - he will probably know better which supplier, when and how much to pay. In this case, a significant part of the responsibility for the payment will fall on the shoulders of the head of the supply department, and the accountant will be just an executor - he will transfer the amount according to the specified details.

If the accountant wants to pay for his participation in the seminar, then this operation must be authorized by the head of the enterprise. Providing someone with temporary financial assistance, transferring funds to a deposit account, repaying a loan and other similar payments must be coordinated either with the head of the finance department or with the financial director of the company, and in the absence of these employees, with its head. The return to the buyer of the excess transferred funds must be authorized by the head of the sales department, and the payment for the purchased computer components must be the system administrator, technical director or other employee who is responsible for maintaining and repairing the computer park at the enterprise.

Without the authorization of the relevant official, the accountant should not have the right to make any payment (payments that there is no one to authorize due to their specifics must be approved by the head of the company), including cash withdrawals from the bank.

Under no circumstances should an accountant make decisions on which supplier it is more expedient to conclude a contract for the supply of goods, or which contractor to invite for office renovation, or on what conditions (prepayment, deferred payment for 5 or 15 banking days, etc.) conclude an agreement with the buyer. In all of these cases, the accountant should only be given the right to "consultative vote". In the first case, the final word should be for the head of the supply department, in the second - for the technical director, in the third - for the head of the sales department. If one of the aforementioned employees is absent in the company, then the final word should be with the director of the company.

The accountant should not single-handedly make a decision about spending the enterprise's cash: so much for Ivanov for a business trip, so much for business expenses, and what remains for payment of wages. Otherwise, he is given too much "room to maneuver." The accountant, of course, should plan this, but the final decision on each specific amount should be made by the head of the enterprise.

The accountant must determine the main points of the accounting policy of the enterprise: the procedure for posting and writing off inventories, accrual of depreciation of fixed assets and intangible assets, accounting for proceeds from the sale of goods (works, services), etc. However, each point of the accounting policy must be clearly and unambiguously explained by the accountant the head, after which he will approve them. Do not forget that it is at the stage of building accounting policies that many unscrupulous accountants leave loopholes for abuse and fraud (especially when it comes to writing off inventories, calculating depreciation of fixed assets and accounting for cash).

Many managers consider the chief accountant to be their first deputy for all occasions, and sometimes even document this. Needless to say, how reckless such a decision is! It turns out that if the director is absent (for example, due to illness or a business trip), the entire activity of the enterprise will completely depend on only one person, who, moreover, also manages the company's money. Having such unlimited power over people and money, even a decent person may think about the fact that such a situation can be directed towards his personal enrichment.

In order to monitor the financial and economic condition of the enterprise and promptly respond to possible issues (including those related to the work of an accountant), it is recommended to develop and implement an internal reporting system in the company. The characteristic feature of this system should be that it will have only one user: the head of the enterprise.

Every day (at the end of the working day), the accountant must provide the manager with information on the main financial and economic indicators of the enterprise. The set of these indicators can be different, depending on the specifics of a particular company. In general, these indicators include: the balance of funds in the company's accounts in banks, the balance of cash at the company's cash desk (both in national currency and in foreign currency), the amount of receivables and payables, the balance of goods in the company's warehouses, the value of shipped for day of inventory (works, services), the cost of goods or services received per day, the amount of funds received and expended per day (separately - non-cash and cash), the amount of fixed assets and intangible assets at residual value. These indicators must be accompanied by a decrypted copy of the bank statement (if there are several accounts, decrypted copies of statements from all accounts must be provided).

In most cases, such a set is sufficient for the manager to be able to control the state of the company's assets and "keep his finger on the pulse of events", reacting in a timely manner to all "sudden movements" on the part of the accountant.

So, suppose you managed to find out that not everything is going smoothly in the accounting department of your company: there are serious violations that, upon deep study, may well turn out to be facts of theft, fraud and abuse. What actions should be taken in this case?

It all depends on what kind of facts you have. If, for example, you managed to catch an accountant of numerous abuses and embezzlements that caused considerable damage to the company, then it is quite possible to apply to the relevant authorities with a request to understand the situation and punish those responsible.

Before filing a complaint with law enforcement agencies, it is recommended to offer the accountant to voluntarily compensate for the damage caused and put the accounting department in order. After all, it is possible that during the verification process something that you yourself would like to hide will be revealed. The best option is a peaceful resolution of the conflict. After the accountant has informed you that he has put the accounting in order, you should conduct an audit, follow the recommendations of the auditors and immediately dismiss the accountant.

However, it should be borne in mind that it is not always possible to correctly assess the damage caused to the enterprise by the accountant. Therefore, for these purposes it is recommended to involve independent auditors (of course, by no means those recommended by your guilty accountant).

If the facts of fraud have not been confirmed and the shortcomings found in the accounting department are only a consequence of the unprofessionalism of the accountant, then, of course, there is no need to contact the law enforcement agencies. However, do not forget that during a tax audit, these violations will entail financial sanctions. Therefore, in this case, the following procedure seems to be optimal: first you need to conduct an audit in order to clearly understand the scale of violations and their possible consequences. After the situation is cleared up, you should offer the accountant to voluntarily pay off the damage.

If the accountant agrees to voluntarily compensate for the damage, then you can even think about whether to fire him or not: apparently, he is an honest person, and it is difficult to find an accountant who does not make mistakes (especially if we take into account the imperfection of domestic legislation). Perhaps, let him draw conclusions from his mistakes and work on? But if a person, in principle, is not suitable for work as an accountant (gets confused in elementary things, cannot calculate the salaries of employees, etc.), then you will have to get rid of him.

If the accountant refuses to voluntarily compensate for the damage caused, then, apparently, you will simply have to fire him. You can bring such an employee to justice only with the help of the competent authorities, but should you get involved with this? Why do you need unnecessary inquiries, checks, which may reveal a lot of unnecessary things? All you can do if the accountant does not want to compensate for the damage is to make his future life as difficult as possible.

First, you need to issue an order announcing a penalty (reprimand, severe reprimand) to the accountant and make a corresponding entry in his work book. Secondly, for serious shortcomings in work, by the same order, you can transfer him to a lower position (for example, from the position of chief accountant - to the position of an assistant economist or specialist in fuel accounting), which is also recorded in the work book. Thirdly, the accountant should be dismissed not of his own free will, but for non-compliance with the position held. Fourthly, you need to send information about what a “good” employee he is to the maximum number of recruiting agencies. Fifth, when potential employers of your accountant call you for recommendations, you can tell them whatever you see fit.

Try to explain all this as easily as possible to your intractable accountant. If he refuses to pay damages this time too, follow the plan.