Tuesday, August 25, 2020

Non Controlling Interests And Goodwill Accounting Essay

Non Controlling Interests And Goodwill Accounting Essay Presentation IFRS 3 which includes Business Combinations will assemble significant changes in business mixes bookkeeping. IFRS 3 grows more the procurement portrayal and applies to more everyday exchanges, since blends by contract just notwithstanding mixes of regular substances are fused in the norm. By the by, conventional oversaw exchanges and the advancement of joint endeavors are not calculated in the changed norm. IFRS 3 applies to the first time of bookkeeping starting on 1/07/09. Quite, review machine to past business blends isnt allowed. It very well may be utilized ahead of schedule as long as its not in the time of bookkeeping initiating on or after 30/07/07. Foundation In 2008 the International Accounting Standards Board completed the second phase of its Project on Business mixes by discharging a changed release of IFRS 3 identifying with Business Combinations. It was changed so as to supplant the 2004 variant. The amended IFRS 3 is the result of a joined undertaking with the Financial Accounting Standards Board Extension Portrayal of business mix . Its an event of exchanges whereby the buyer picks up control more than 1 or numerous business substances. A business element is portrayed as a fused spot of activities that can perform and work so as to give an arrival to investors or other capital proprietors or some other members in the business. The buyer or the getting organization should be perceived or distinguished. IFRS 3 specifies that an acquirer must be recognized or distinguished in all cases including business mixes. Varieties in the extension from the 2004 rendition of IFRS 3 when contrasted with 2008 IFRS 3 adaptation is utilized in mixes of joint business elements just as blends which don't have thought for instance double recorded organization shares. Such are excluded from unrevised IFRS. Prohibitions from the extension: The IFRS 3 can't be utilized in the event of advancement of a joint endeavor or mix of business substance under regular administration or control. IFRS 3 can't be utilized the acquisition of a benefit or an assortment of advantages which dont include a business element. Buy thought Significant changes to the standard include the buy thought. Reasonable estimation of all advantages held once in the past by the acquirer in the recently procured organization is right now consolidated in the thought. This fuses all enthusiasm for joint endeavors attempted and partner just as value interests in the recently procured organization. Any first endeavor is seen to be provided up so as to acquire the organization/substance and on removal date an increase or misfortune is considered. On the off chance that the acquirer recently had enthusiasm for the substance got preceding securing, IFRS3 specifies that the current dare to be revalued to reasonable expense as at the procurement date, considering in all progressions to the benefit and misfortune account just as any additions in the past recorded in value that relate to the current holding structure. An increase is acknowledged in the salary explanation during the time of business blend. Unforeseen thought necessities have been altered. Unforeseen thought is these days acknowledged at reasonable worth even in situations where its not liable to pay at the securing date. All resulting alteration to obligation unforeseen thought is taken to the salary articulation, rather than generosity account since it is seen to be an obligation recognized in the universal bookkeeping standard 32/39. In the event that obligations for unrivaled execution by the outcomes in the auxiliary reason use in the salary explanation to increment and under-execution by the auxiliary against targets will prompt a reduction in the foreseen installment and will be accounted as a benefit in the announcement of pay. These adjustments in unforeseen thought were in the past taken in the generosity account. The standard no longer treats exchange costs as a part of the buy cost; such overheads are expensed all through the bookkeeping time frame. Exchange costs are presently considered not to establish what is given to the gathering selling the substance. They arent expected to be taken as resources of the gained substance which should be recognized on the buy date. The standard specifies that organizations ought to uncover the amount of exchange costs that have been paid. IFRS 3 mulls over the treatment of worker share-based installments by remembering strengthening guideline for estimation, just as how to go to a choice on whether share installments comprise some portion of the installment for future assistance pay or business blend. Non-controlling interests and Goodwill IFRS3 furnishes organizations with another option, on an individual activity premise, to esteem minority intrigue or non controlling enthusiasm at reasonable incentive corresponding to a lot of specific liabilities and resources or at their reasonable worth. The second strategy will consider altruism identifying with the non-controlling interest along with the controlling interest procured while the first method will prompt valuation of generosity, which is basically like the current IFRS Estimation of generosity can likewise be attempted utilizing the full altruism premise, in this strategy altruism is estimated for the minority intrigue/non-controlling and furthermore the controlling enthusiasm for an auxiliary. In the former version of IFRS 3, non controlling interest was esteemed at their extent of net resources and avoided any generosity. Under the Full altruism strategy it implies that minority intrigue (non controlling interest) along with generosity is expanded by the estimation of generosity that relates to minority intrigue. Model Mercer has bought an auxiliary organization on 2 February 2008. The net resources reasonable estimation of the auxiliary organization is $2,170million. Mercer bought 70 percent of the all out portions of the auxiliary organization for $2,145million. The minority intrigue was estimated at $683million. Generosity perceived on the full and incomplete altruism procedures under IFRS 3 would be registered as: Mercer incomplete generosity strategy Resources (net) 2,170 Minority intrigue (Non Controlling Interest) (30% x 2,170) (651) Resources bought 1,519 Thought on securing (2,145) Generosity sum 626 Full generosity Method Reasonable estimation of recognizable net resources 2,170 Minority intrigue (683) Resources dominated 1,487 Thought on Purchase (2,145) Generosity sum 658 Generosity is in established truth balanced for the variety in the figure of the minority intrigue which factors in the altruism having a place with the non controlling interest. This inclination of method of representing non controlling interest just aims a divergence in securing figures where under 100 percent of the element acquired is purchased. The full altruism strategy will cause an expansion in net resources gave an account of the announcement of money related position which implies that any planned generosity hindrance will be more noteworthy. While esteeming non-controlling enthusiasm at sensible expense might be mind boggling, testing generosity hindrance might be less troublesome in full altruism, on the grounds that there is no point of summarizing altruism for auxiliary organizations which are halfway claimed. Reasonable estimation of liabilities and Assets IFRS 3 has achieved a few adjustments to liabilities and resources archived in the announcement of money related position. The current conditions to recognize the net recognizable liabilities and resources of the substance being procured are held. Resources should be estimated at reasonable worth barring some particular things for instance benefits liabilities and conceded charge. Universal bookkeeping standard board has given beneficial guidelines that are probably going to prompt acknowledgment of extra impalpable resources. Buyers are obliged to distinguish and record exchange licenses, customer connections and brands, in addition to different resources named elusive. There are minor changes to existing guideline under IFRS according to possibilities.. Following the business mix date, contingent liabilities are re-esteemed at the underlying figure and the amount in current pertinent standard whichever is higher. Unexpected resources are not recognized or recorded, and unforeseen liabilities are esteemed at reasonable expense. Different Matters and Issues IFRS 3 provides guidance on some exact subtleties of mixes of elements, for example, : business mixes finished with no reallocation of thought acquisitions done backward distinguishing and recording resources which are immaterial the reevaluation of the buyers legally binding arrangements at the date of obtaining Holding Companys Disposal or Acquisition of additional offers in Subsidiary Relative deal or removal of an auxiliary while as yet looking after control. . This is treated as a value trade with investors just as misfortune or addition not recoded. Relative removal of an auxiliary where control is lost. Losing controlling force on re esteeming of the staying reasonable worth held. Uniqueness between conveying worth and reasonable worth is treated as a misfortune or addition on the removal, recorded in the pay proclamation. A short time later, utilizing worldwide bookkeeping standard 28 and 31 is appropriate, to the exceptional venture. Acquisition of additional offers after control of auxiliary was picked up This is treated as an exchange including value with investors, (for example, acquisition of offers in the treasury. Generosity isn't revalued in such an occasion. Divulgence The buyer must uncover all important money related data to clients of its yearly reports to evaluate the budgetary result of a business mix that occurs all through the current announcing stage or ensuing to the furthest limit of the stage yet before the reports are endorsed for issue. Exposures important to meet the past reason for existing are : A portrayal and furthermore the name of the buyer Date of p

Saturday, August 22, 2020

Commercial Law Mutual Obligations

Question: Talk about the Commercial Law for Mutual Obligations. Answer: 1. Agreement is characterized as an understanding which is lawfully enforceable between at least two individuals that make shared commitments. Along these lines, for any consent to turn into an agreement, it needs to enforceable under law. In any case, there are sure components which are important to be available in each consent to make it legitimate. These components are offer, acknowledgment, thought, common assent, legitimate article and ability of gatherings (Schwenzer, Hachem Kee, 2012). The underlying advance in making a substantial agreement is offer by one gathering and acknowledgment by another. An offer is characterizes as readiness of a person to make legally binding relationship under specific terms and conditions with expectation of restricting the other party when the offer is acknowledged by the gathering to whom its made. Therefore, an offer is an announcement of conditions made by an offeror with the expectation to tie himself. Additionally, when an offer is acknowledged, a legitimate understanding is made. In this manner, an acknowledgment is characterized by a sign or articulation by the offeror about his eagerness to be bound genuinely as indicated by the terms expressed in the offer (Rose, 2013). Consequently, when an offer made by one gathering is acknowledged by another, a substantial understanding is made; this understanding turns into a legitimate agreement when different components are available in it. Subsequently, the second most basic component to frame a substantial agreement is thought. Therefore, to shape a substantial agreement, each understanding should be upheld with legitimate thought. The meaning of thought is something consequently and is normally something of significant worth which is traded in kind of an exhibition or a guarantee by one gathering to another (Amin, 2013). Notwithstanding, it is significant that a thought ought to be something of significant worth which can be estimated impartially. Accordingly, a guarantee to cherish or wed is certainly not a substantial thought which can be enforceable under law. The following basic component for a legitimate agreement is common assent between parties. Along these lines, under the agreement law in Singapore, there necessities to accord promotion idem which is meeting of psyches between both the gatherings which expect to go into a translation relationship. The Thus, the gathering that starts an offer and the gathering which acknowledges the proposal for a legitimate thought ought to comprehend the terms and states of an agreement in a similar way. Also, the item for which the agreement is made by two gatherings must be lawful and real (Beale, 2012). In this manner, any understanding which is made for a false, indecent, criminal or contradicted to open strategy isn't enforceable under law. In this manner, an agreement to pirate medications or arms is viewed as void as the object of the agreement is unlawful. Finally, to frame a legitimate agreement, the gatherings which are constriction should be able. Under the Singapore contract law, the gatherings going into an agreement require to be over 18 years, of sound psyche and not excluded under law to contract. In this way, Ben proposed a proposal to Alan for purchasing mixed beverages, anyway Alan didn't acknowledge the said offer and demanded distinctly on buying Russian made liquor. Hence, Alan chose to not acknowledge to purchase liquor drinks from Bens shop and the offer made by Ben of selling vodka except if he guarantees that the vodka is made in Russia. Nonetheless, when Ben expressed that the said jug of vodka is refined in Russia, Alan chose to buy it which expressed that he acknowledged the offer made by Ben of selling vodka making an understanding. Different components like thought and both Ben and Alan being equipped gatherings contracting for a lawful article finished the understanding creation it a legitimate agreement. Along these lines, in the current case, when Allan bought containers of vodka from Ben, a legitimate agreement was made which had all the fundamentals components of agreement which are offer, acknowledgment, thought, skilled gatherings, lawful item and shared assent. 2. The deal and acquisition of merchandise whereby a dealer consents to sell or move the privileges of specific products to a potential purchaser at some worth or cost. This exchange is administered by the principles and guidelines made under the Sale of Goods Act. The agreement of offer of products under the Sales of Goods Act includes making rules and guidelines for both the deal and the agreement available to be purchased. The term products is characterizes under Part 1(h) of the Sales off Goods Act including a wide range of portable property with the exception of cash and claims (Yeo, 2012). The word merchandise under the Sales of Goods Act incorporates developing harvests, shares, stocks, timber, and so forth. The principles and guidelines under the Sales of Goods Act set out numerous guarantees which secure both the dealer and the purchaser at whatever point required. The guidelines and the guidelines under the Sales of Goods Act ensure the enthusiasm of both merchant and the p urchaser. Section 1 of the Sales of Goods Act in Singapore has many inferred guarantees which shield the enthusiasm of the purchaser from fake acts of a dealer. In this manner, the area 15 of Part 1 of the Sales of Goods Act makes inferred guarantee at a bargain of merchandise by portrayal. Along these lines, the said segment expresses that when an agreement of offer is made by depiction, there is an inferred condition that the products require to fulfill the said portrayal. Additionally, when an offer of products is started with the assistance of an example, a suggested condition under Sale of Goods Act expresses that the said merchandise conveyed ought to fulfill to the example appeared at the hour of selling the products (Brudner, 2013). Furthermore, area 16 of the Sales of Goods Act, the demonstration makes no predetermined suggested guarantee with respect to the wellness and nature of the products sold except if the purchaser express in any structure to the dealer the specific explanation or reason for his acquisition of a said decent which shows that the purchaser depends on the judgment of the merchant to give him merchandise identifying with his portrayal, for this situation an infers condition is made which requires the products to fulfill the necessities as referenced in the depiction. The area 53 of Part 5 of the Sales of Goods Act in Singapore sets out the principles and guideline for penetrate of guarantees by a vender (Mullender, 2013). In this way, under the said area a purchaser is qualified for realize a lawful activity against the vender who penetrates suggested guarantees under the said Act. Moreover, the purchaser is likewise qualified for set sea shore of guarantee against the vender by lessening or voiding the price tag. Consequently, in the current case, Allan was the purchaser and Ben was the merchant. Allan was clear about his prerequisite of Russian vodka when he entered the alcohol shop possessed by Ben. Ben guaranteed Allan that the alcohol he was holding was refined in Russia and it fulfilled his necessity. Depending on the announcement made by Ben, Allan bought three containers of the equivalent notwithstanding; he alongside three of his companions experienced the runs post the utilization of the vodka. In this way, in the said case, Ben disregarded area 15 and 16 of the Sales of Goods Act by offering unlawful beverages to Allan under the portrayal of Russian refined vodka; along these lines Allan can achieve lawful activity against Ben (Bouckaert De Geest, 2013). 3. The essential way wherein a legally binding gathering attempts, as far as possible or counteract its obligation emerging of agreement is by including a rejection statement inside it. Prohibition proviso is depicts as an arrangement under an understanding or an agreement which confines, limits or thoroughly keeps away from the risk of a gathering under the said agreement on event of indicated occasions, circumstances or conditions. In this manner, the nearness of a prohibition provision secures it is possible that one gathering of an agreement from restricting its obligation if there should be an occurrence of event of indicated occasions. In any case, the law of each country makes particular sort of rejection proviso or prohibition conditions which completely keep away from the risk of a gathering from his legally binding obligations is viewed as void and illicit in light of a legitimate concern for open arrangement (McKendrick, 2014). Therefore, in Singapore, the Unfair Contract Terms Act helps in controlling the agreements in Singapore by constraining the activity legitimateness of specific terms of thee contract. In this way, the essential goal of the said Act was to confine and limit the relevance of disclaimers in an agreement. The Unfair Contract Terms Act covers a wide range of agreements in Singapore and furthermore reaches out to cover sees which made legally binding connection between parties. Along these lines, the segment 3 of the Unfair Contract Terms Act in Singapore discusses obligation emerging from an agreement. The said area applies when one of the contracting parties is a buyer or depends on the composed agreement term which typically utilized in a business agreement of a gathering. In this manner, under the area 3 of the Unfair Contract Terms Act in Singapore a gathering can't by incorporating of a condition in an agreement prohibit or limit his risk regarding any break of the legally binding obligations emerging in the agreement or const rain or bar execution in regard to the entire or part of the agreement. Furthermore, the gathering contracting is likewise prohibited from including any disclaimer which permits execution of an agreement to be led uniquely in contrast to the way which is sensibly expected (Anson et al., 2010). The term sensible is obviously characterized under the Unfair Contract Terms Act in Singapore and states that term which is reasonable for be a piece of an agreement with respect to circumstances which were known to parties at the time the agreement was made is viewed as sensible. Also, segment 5 of the Unfair Contract Terms Act in Singapore satiates that when merchandise are sold for individual utilization, any obligation emerging from misfortune or harm caused because of imperfect products or carelessness of maker or wholesaler can't be constrained or limited by a prohibition proviso. Therefore, in the said case, receipt given by Ben to Allan for the Russian Vodka bought by Allan isn't an agreement in itself yet its only an affirmation of presence of an agreement.

Saturday, August 8, 2020

Summer Transfer Decisions - UGA Undergraduate Admissions

Summer Transfer Decisions - UGA Undergraduate Admissions Summer Transfer Decisions The UGA Admissions Office has just been given the approval to make admission decisions on all summer transfer applicants. The University has been waiting for more information on the overall budget situation for UGA for next year, but understands the issue of timing for summer students, and has decided to move forward with these decisions. Once the Admissions Office has completed the review of all summer transfers, the University will then review the overall budget situation, the information from the state legislature and the fall transfer applicant pool to determine the next steps for fall admission. Thank you for your patience during this time.

Saturday, May 23, 2020

Compare and Contrast the Divine Machinery of Odyssey and...

Compare and Contrast the Divine Machinery of the Odyssey and the Aeneid The Aeneid is a poem of Fate, which acts as an ever-present determinant, and as such Aeneas is entirely in the hands of destiny. The unerring and inexorable passage of fate, assisted by the Gods intervention, is impossible to prevent and its path does create many victims along the way, who are expendable for Rome to be created. In the Aeneid, mortals suffer, no matter what they do or how good a life they lead and they are unable to rely on the Gods for assistance. However, the Odyssey is a poem of morality, where the good are exulted and the bad are punished (The blessed gods dont like wicked acts. Justice and fair play are what they respect O.14.84). It†¦show more content†¦In the Odyssey, interventions by Jupiter is due to his role as arbiter of justice. He sets Odysseus free from Ogygia due to Athenes reminder of his past piety (sacrifices he made you by the Argives ships O.1.63) and of his righteousness as a king (that admirable King!...ruled like a loving father O.5.11) . She declares that if Odysseus is not set free then the gods are not just. The theme of justice is emphasised at the very start of the poem, with the Proems reference to the transgressions of Odysseus crew bringing them doom. It is reiterated in the final book as the suitors are killed by the divine agent Odysseus (victims to the will of the gods and their own infamy O.22.414). Though it is Jupiter that supervises the course of destiny in both books, in one he is the arbiter of justice and the other of Fate. Fate in the Aeneid is assured from the start and it is an inexorable path, but in the Odyssey men decide their fate. Odysseus men did not have to eat the cattle of Hyperion but after they had, then they were destined to die (if you leave them untouched...there is some chance...but if you hurt them, then I predict destruction O.12.137). Odysseus is allowed to leave Ogygia in Book 5 but it is his choice to leave, despite the nymph Calypsos appeals (take on immortality O.5.207, Ne vertheless I long to reach my

Tuesday, May 12, 2020

Security And Control Of Privacy - 2089 Words

Synopsis In today’s world where the technology is at the forefront of our day-to-day lives, we engage in a myriad of social, economic and political transactions and interactions through cyberspace. In 2013, the human race produced over 28 million gigabytes of data everyday with 90% of the data currently in existence was generated in the last two years according to the Australian Bureau of Statistics. Australians are considered to be one of the most connected peoples in the world. As human beings we value our privacy and the protection of our personal information. Security and control over accesses to our information is thus paramount. Advancements in technology in the 21st century has threatened that security and decreased our control of privacy. As the technology that governs our lives everyday improves in quality and quantity, so does the risks upon our information privacy. In other words, this very technology that enables us to engage online in different forms across a global scale ultimately also makes our risks of private information being exposed to unauthorized individuals of large concern for both individuals and organisations. The main areas of focus in this research paper will be the use of personal data and the protection of it, cookies and how the internet has opened up risks for breach of information privacy. What is information privacy? â€Å"Privacy is the claim of individuals, groups, or institutions to determine for themselves when, how, and to what extentShow MoreRelatedHow Technology Has Become Increasingly Globalized And Is Now A Key Utility1491 Words   |  6 Pagesendangering the user’s privacy online and offline. 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The Privacy and Security Rules require that a covered entity obtains satisfactory assurances from its business associates that the business associate appropriately safeguards the PHI itRead MoreCloud Computing Is Moving Into The Mainstream.Moving To1467 Words   |  6 Pagescloud arrangements have pros and cons, and they need to be weighed before a decision is made. Two main challenges of clouds are security and privacy. These two main issues must be addressed prior to choosing a cloud service. As a consumer, you make the choice for how stringent your security and privacy are to your stakeholders. Cloud Challenges: Security and Privacy According to Prasad, Gyani and Murti (2012), â€Å"Cloud computing can be defined as a new style of computing in which dynamically scalableRead MoreCloud Challenges : Security And Privacy1363 Words   |  6 PagesCloud Challenges: Security and Privacy According to Prasad, Gyani and Murti (2012), â€Å"Cloud computing can be defined as a new style of computing in which dynamically scalable and often virtualized resources are provided as a service over the Internet† (p.7). This statement is from five years ago, and although cloud computing is no longer considered new, this definition still describes what cloud computing means today. 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Introduction: The Internet of Things (IoT) sometimes known as Internet of objects. Internet of Things later will change to Internet of Everything which includes education, communication, business, science, government, and humanity. The internet is one of the most important and powerful creations in human history (Evan, 2011). The high volumes of data generated by IoT and technologies for the similarRead MoreDIACAP : Analysis And Outline Of The Dod Information Systems1102 Words   |  5 PagesDIACAP Implementation Plan (DIP) which represents the model with regard to system implementation and the current enactment status of assigned IA system controls. Another artifact includes the Supporting Documentation for Certification which represents documents that involve actual validation outcomes and artifacts connected to the adoption of IA controls. The package similarly protects the DIACAP scorecard which acts as a tool envisioned to relay facts regarding information assurance (IA) posture ofRead MoreT he Health Insurance Portability And Accountability Act Essay810 Words   |  4 Pagesapproach to deal with the privacy issues of the health data usage in the era of big data. Based on the research review, several results were generated about how to address these issues. 1. Data access control In order to ensure the privacy of health data, the establishment of access control strategies is required as well as the related policies, which focus on limit the access rights to patient data, assign the proper access rights by creating access control list, and provide privacy data only to authorized

Wednesday, May 6, 2020

Cognitive behavioral therapy Free Essays

string(191) " striking similarity to note IS the resonance between the mindfulness-related expression ‘psychological quicksand’ and the person- centered concept of ‘incongruence’\." I will present a summary of both approaches followed by critical reflection upon their exceptive origins, similarities, differences and usage in practice. Carl Rogers, originator of the person-centered approach, conceived it in the late 1 sass at a time when the therapeutic establishment was dominated by psychoanalysis, which holds that psychological problems result from childhood fixations and biological drives buried in the unconscious mind, and behaviorism, which focuses on the annalistic mechanism of habits developing as a reaction to stimuli. Rogers disagreed with these approaches’ conception of the client as ‘weak’ or ‘broken’ and the therapist as the expert with the tools to ‘fix’ him Cashmere, 201 1). We will write a custom essay sample on Cognitive behavioral therapy or any similar topic only for you Order Now Conversely, the person-centered approach is thought to be rooted in three interrelated philosophies (Cashmere, 2011 humanism, existentialism and phenomenology. Humanism is fundamentally a belief in the dignity and worth of each individual, and that each person is engaged in a struggle towards ‘self-actualization’, I. E. Fulfillment of potential in some way, which should be acknowledged and respected. Existentialism holds that there is no objective truth or meaning and that humans are therefore ‘condemned to be free’, with total responsibility for creating meaning in our individual lives, and homogeneity is a related method of social/philosophical enquiry concerned with understanding the subjective reality experienced by each individual. Drawing on these influences, Rogers developed a number of key tenets of person-centered counseling, three of which he dubbed the ‘core conditions of therapeutic change’. These are that, firstly, the therapist experiences ‘unconditional positive regard’ for the client; the client is made to feel that everything he feels and expresses is equally acceptable, important and valued. Secondly, the therapist experiences an ’empathic understanding’ of he client, which means that as the client is talking, the therapist accurately senses his feelings and personal values – including those he may not be directly aware of. Thirdly, the therapists unconditional positive regard and empathic understanding must be effectively conveyed to the client (Rogers, 1957, cited in Ballasting Dyke’s, 2010). Page 1 of 6 These tenets serve to emphasis the role of the therapist in facilitating the client’s achievement of ‘self-actualization’ -becoming a psychologically mature adult who is at ease with their experiences and trusts their own inner sources to help them cope with difficulties. As in phenomenology, the therapist is concerned with understanding the world as perceived by the client. To work within the ‘core conditions’, a therapist must act as another human being rather than an ‘expert’ and must avoid projecting his own personal meanings onto the client’s situation at all costs, although he should remain aware of them as part of his own humanity. Rogers’ theory is that the therapeutic relationship, rather than any specific technique or treatment, will itself facilitate change. He believed that any diagnosis or goal-setting only objectifies clients, and that individual meanings should be treated as the â€Å"highest authority† (Ballasting Dyke’s, 2010). The person-centered approach also offers a theory explaining the origins of unbearable emotional distress. Where there is a conflict between how a person feels, or is (the ‘organism self’) and how he thinks he should feel, or be (the ‘self-concept’), the result is ‘incongruence’. When a person is incongruent, he is experiencing thoughts and feelings that are unacceptable according to his self-concept. This results in the employment of deference mechanisms such as repression, distortion or menial of feelings, alongside escalating confusion and unhappiness. In person- centered counseling, the therapist models congruence – he is being himself and his experiences match what he communicates to the client – and his ‘unconditional positive regard’ is intended to help the client begin to accept all aspects of himself and thus move towards congruence (Ballasting Dyke’s, 2010). Mindfulness, contrastingly, is not primarily a therapy in itself (although there are types of therapy based solely upon Buddhist teachings) but rather a method of dealing with suffering which has been integrated into several types f therapy, notably cognitive-behavioral therapy (CB). An integral part of Buddhist philosophy, mindfulness is a translation of a Pail word meaning ‘recollection’. To ‘recollect’ an awareness of the present moment means observing, without judgment, present thoughts, feelings, sensations and wider context. Crucially, this includes any kind of emotional discomfort or suffering. It is posited that many people strive to keep themselves feeling safe, protecting themselves from the things they fear and trying to attain the things they value and desire. People crave what they don’t have and grasp onto what they do -? forming emotional attachments to ideas, possessions or people in order to distract themselves from the reality of life, which is that it involves suffering and will end in death (Barker, 2010). Hayes (2005, cited in Barker, 2010) uses the phrase ‘psychological quicksand’ to describe the way we can â€Å"sink deeper into our feelings† when we try to struggle against them. To struggle Page 2 of 6 against uncomfortable feelings, whether by distracting ourselves or by trying to force them to change, only deepens and exacerbates conflict and anguish. Furthermore, when controlling or avoiding feelings does not work and we are arced to acknowledge them, we may over-identify with them, view them as permanent and feel trapped within them. Acceptance is the first essential element of mindfulness; instead of â€Å"feeling sad about feeling sad†, the alternative is to accept difficult feelings, gently and curiously, as only part of the whole moment. ‘Being present’ is the second element; this involves striving, through practice, to focus our attention upon the present moment. Ruminating over the past may result in our processing current thoughts and feelings as part Of an overall narrative, which impedes our understanding hem purely for what they are, and focusing on future goals prevents us from seeing that we will never be fully satisfied; happiness can only be in the endeavourer, in the present moment. The third element is awareness. Becoming deeply aware of thoughts and thought processes means that we avoid becoming ‘carried away’ by automatic processes at the expense of reason and control. Mindfulness is often practiced using meditation but can be employed as part of therapy or in the context of day-to-day activities (Barker, 2010). The most striking similarity to note IS the resonance between the mindfulness-related expression ‘psychological quicksand’ and the person- centered concept of ‘incongruence’. You read "Cognitive behavioral therapy" in category "Papers" Essentially, both approaches locate the cause of suffering in the discrepancy between how people truly feel, or truly are, and how they believe they should feel or should be. Accordingly, both approaches advocate acceptance and legitimating of all parts of the self, although the person-centered approach perceives this as being facilitated by the therapeutic relationship, whereas in mindfulness it occurs as a result of practicing ‘acceptance’, ‘being present’ and ‘awareness’ via techniques such as dedication. Shown (1996, cited in Barker, 2010) argues that it was the resonance between some humanistic and Buddhist ideas that led to Buddhism rising popularity in Western culture since the 1 sass; mindfulness theories applied in the West are thus at least somewhat related to the humanist approach. Certainly the two approaches share a belief in phenomenological subjectivity and the harmfulness Of hierarchical, inflexible doctrines. However, at first glance, mindfulness may appear more ideologically-based. Where the person-centered approach focuses on the individualized ‘organism self’ failing to reach the self concept’, mindfulness takes a firmer stance in that it emphasizes the harmfulness of all ‘craving or ‘grasping, in all human beings, as a denial of the realities of suffering and death. Page 3 of 6 These aspects of the two approaches appear diametrically opposed. Should suffering people focus on themselves, or should they move towards focusing on the whole context surrounding them in order to gain perspective? Mann Bazaar is a person-centered therapist who, more recently, has incorporated mindfulness techniques as part of his practice (Bazaar, 2009). He emphasizes the â€Å"erosion† of self that a mindful examination of the self can ring about: ‘What meditation eventually does to one person is to leave one’s identity†¦ That destroys the very foundation of our western society which is founded on ego, on self, on acquiring†¦ The more I’m aware, the more I look around, the more I see the full implication of suffering’ (Open University, 201 AAA). Barker (2010) similarly argues that being in a state of mindful awareness is an appropriate foundation for action, and that letting go of ‘craving’ and ‘grasping’ lessens selfish behavior in relationships. The person-centered approach has attracted criticism for supposedly being â€Å"theory-thin† (Cashmere, 201 1). However, as has been shown, it is rooted in humanism, existentialism and phenomenology’, and was developed as a challenge to the authoritarian, dogmatic approaches that were prominent at the time. Carl Rogers is overwhelmingly regarded as the most influential figure in the therapy field, even among practitioners of cognitive-behavioral therapy (Barber, 2007, cited in Ballasting Dyke’s, 201 0); regardless Of approach, most practitioners today recognize the importance of the relationship between therapist and client, as well as the need to create equilibrium within this relationship rather than allowing the therapist to Edgar him or herself as the ‘expert’ (Kowtow and Saffron, 2007). Pinker (2011) argues that the evolution of value systems in the direction of humanism has been a momentous general historical trend. Person-centered counseling, which reveres the inherent worth and inalienable rights of the individual and disdains arbitrary authority in favor of a more egalitarian outlook, rose to prominence as part of this trend. Pinker contends that, since the end of the Second World War, humanism has been the unquestioned foundation of most Western people’s values; so much so that it is easy to forget it is a theory. The historical significance of humanism in general, and Carl Rogers in particular, should not be discounted. However, since Rogers’ theories were developed in the sass, it seems timely to examine them and question whether they might be refined. Wood (2008) highlights some criticisms that have been made in recent years: May (1982, cited in Wood, 2008) ‘took Rogers to task for asserting the sovereign freedom of the individual and then blaming society for the individual’s woes†. The person- centered approach, which takes an extremely positive view of human nature (all humans are engaged in a struggle towards self-actualization, and only deed Page 4 of 6 to be facilitated to achieve their potential), does not adequately address personal responsibility or the collective good. To value and revere an individual’s needs above all else is to ignore, for example, ecological problems that result from people proportioning their own wants and needs. In my view, Rogers’ reverence of the therapeutic relationship is also problematic. To feel and communicate positive regard and empathic understanding to such an extent that the client feels transformed by it, may only be achieved in certain circumstances. Maureen Moore, a preconceived counselor, describes her allegations with a client who was feeling alienated from others as a result of being mixed-race: â€Å"I’ve experienced some of this myself, so in a sense I was able to be more empathic† (Open University, Bibb). The success of the therapeutic relationship may at least partly depend on the therapists experiences and personality compared to the client’s, and while this criticism applies to all types of therapy, it is particularly pertinent in the case of an approach which venerates the relationship as the therapy, rather than any technique or process. It may be that the person-centered approach works best n cases where a profound understanding does develop (perhaps as a result of shared experience between the therapist and the client) and/or where the client is new to the experience of being fully listened to and accepted. Overall, I feel more drawn to the mindfulness approach: the person-centered idea of accepting the whole self has been refined and conveyed more clearly, without the need for jargon such as ‘incongruence’, there is less weight placed upon the therapeutic relationship and it addresses the wider context rather than focusing on the self. Additionally, mindfulness techniques have been hon. to have wide-ranging applications; dialectical behavior therapy, for example, is a variant of CB which focuses on patients’ cognitive styles while simultaneously teaching mindfulness strategies for management of their mental states, and which evidence suggests is effective for patients with borderline personality disorder. Mindfulness as part of a structured approach may be Of particular benefit to people with chaotic inner lives (Roth and F-Nagy, 2005). How to cite Cognitive behavioral therapy, Papers

Saturday, May 2, 2020

Childlike Clarity free essay sample

As the sun beats down upon my neck and shoulders it hits me that I forgot to put on sunscreen. The straps of my swimsuit are hurting my shoulders, and the bottoms of my feet are blistering on the hot pool deck. My sunglasses are marred with chlorine spots. My hair is drying crispy from the chemicals in the baking sun. The sound of splashing water echoes around me and the children’s shouts permeate the air, the water, my ears, and the ears of everyone in the vicinity. It is the first day that I am out of the water, and many of my swimmers are panicking. Most of the children are swimming as instructed, exhilarated by the lack of physical adult presence in the water with them. There is nothing between them and the water, and the task of swimming to the other side has become even more exciting than before. We will write a custom essay sample on Childlike Clarity or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The sight of twenty children – most of them between the ages of four and six – attempting to freestyle their way across the twenty-five meters of poorly chlorinated water is something to put anyone on edge. Today, my eyes are keenly darting across the pool continually counting from one to twenty making sure I have all heads accounted for. I am acting out of habit, cyclically counting, calling out encouragement, and pacing the expanse of the deck. I notice one of the boys, Brian, stop just past the wall. He is one of my older swimmers in this age group– he is six years old – and he has been taking private lessons with me for several weeks. Sweet, but reserved, he doesn’t speak much. He has swum maybe three strokes and has paused to pretend to cough, to hang onto the wall, and to rub the fog out of his green-turtle goggles. Exasperated, I turn my focus from the end of the pool where the fastest swimmers are just beginning to arrive and call out to Brian: â€Å"Keep going Brian, no stopping Buddy!† He doesn’t move. I shouldn’t be surprised, but as I was the one to teach him to swim and had spent countless weeks in the water helping him develop confidence and competence, his giving-up is grating on my nerves. Making sure all of my other â€Å"at risk† swimmers have reached the wall safely, I turn and kneel down beside him. â€Å"Brian, you have to keep swimming buddy, why did you stop?† â€Å"I cant.† â€Å"Yes, you can, you do it every day! Okay, time to keep swimming, let’s go!† â€Å"But I can’t Miss Olivia.† â€Å"Brian, I don’t want you to say you cant. You know that you can. It’s time to go.† â€Å"But I don’t want to put my face in the water.† I stop: I unintentionally allow anger to start creeping into my tone, coloring my words a deepening shade of red. I don’t have time for this. His sincerity permeates the air but my vision is blurred by heat and stress. He is not lying; he honestly fears the thought of putting his face under the surface of the water, of looking through his goggles to the dirty bottom of the pool. Fear has gotten the better of him, and I very well know that when one of the kids becomes overcome with fear, there is often very little that can be done with them that day. â€Å"Brian, you cannot swim without putting your face in the water. All of the other kids are waiting for us. Are you going to swim or are you going to get out?† â€Å"But I can’t see! What if I drown?! What if I die?!† â€Å"You wont drown Brian, nobody is going to die.† â€Å"Then why are there lifeguards here?† At that moment, sincerity looked up at me from the reflective waters and peered up at me through the rubbed clean green-turtle goggles. It clearly saw through me. The question was honest, and I was baffled. My response to the question was not sincere: it had something to do with that lifeguards are only there to watch the kids who didn’t know how to swim. I told Brian that because he could swim, he clearly had no reason to be afraid. While I believe this to be true, it was not honest. It was not sincere. Brian, the five year old, had bested me. His sincerity had illuminated a flaw in my reasoning, one that only a child would think of. Obviously he was right: the purpose of a lifeguard is to protect and save lives. Neither of these things would be necessary if no lives were at risk. I looked across the deck to my friend sitting on the lifeguard stand. He looked back at me and waved. Brian continued to look up at me. He was not fooled. His goggles were foggy from the pool but he could see more through them than I could through my spotted lenses. He rubbed out the fog, but I hadn’t even realized that my vision was obstructed.