Saturday, August 22, 2020

Group psychotherapy is a special form of therapy Essay Example

Gathering psychotherapy is a unique type of treatment Essay Gathering treatment can benefit a wide range of individuals, from those holding issues with relational connections to those covering with explicit occupations, for example, gloom, uneasiness, genuine clinical unwellness, misfortune, propensity shaping miracles or social employments. People groups build up a help web through one another done encountering disengaged by their status and inferring a more noteworthy feeling of normalcy.A Therefore, during the gathering methodology, therapeudic adjustment is experient known as the remedial elements . There are 11 corrective components: We will compose a custom paper test on Group psychotherapy is a unique type of treatment explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Group psychotherapy is an uncommon type of treatment explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Group psychotherapy is an uncommon type of treatment explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Instillation of Hope All inclusiveness Bestowing data Charitableness The disciplinary palingenesis of the essential family unit gathering Advancement of mingling procedures Imitative conduct Relational Learning Gathering Cohesiveness Purge Experiential Factors These variables are mutualist and do non occur or work exclusively yet speak to a wide range of parts of the adjustment technique. INSTILLATION OF HOPE What it is: In instillment of expectation, the advisor Acts of the Apostless as a facilitator to engraft uplifting standpoints and remedies negative biass before the main action. Therefore, the action will look important to the gathering individuals, accordingly impel them to stay in the gathering. Why it is recuperating: Expectation is a remedial factor as it causes the customer to better by identifying different individuals adapt to and show signs of improvement of their difficulties. This in twist helps up oneself pride of the customer to participate and set up a remedial reverberation. Prepared equivalents among the individuals other than energize each other in take separating effectively, consequently, cut bringing down wellbeing consideration costs and someway doing bunch mediation of more significance than single 1s. 3 different ways to facilitate this recuperating factor: Sharing of experience A gathering part who has improved a cluster from bunch treatment can be approached to come and partner his experience to new gathering individuals. For representation, he/she may partner to them how his/her first gathering had been, the means by which he/she had felt toward the start of the gathering, what's more, how he/she felt after a few Sessionss. From this criticism, new individuals will encounter kicked up and increasingly cheerful. Puting up homogenous gatherings Group treatment with individuals experiencing a similar status, for example melancholy, using relieved individuals as gathering pioneers. Gathering individuals will divide their accounts with each other and how they conquer their difficult situations. On perceiving how others tackle with their difficulties, individuals will be roused and experience empowered. Questions When the gathering starts, the advisor/pioneer can ask requests like: Does this gathering sound like it would work for you? or on the other hand what might your standpoint for this gathering be? . Through these requests, a few individuals may answer that they feel modest or awkward, while some may be accepting decidedly. When to facilitate this mending factor: This healing variable is regularly encouraged before the gathering begins. All inclusiveness What it is: Toward the start of the gathering treatment meeting, a few individuals from the gathering may encounter wander and accept that they are distant from everyone else and separated from different individuals. Be that as it may, after association inside themselves, they feel that they are all in almost the same situation , that is, they all part pretty much similar sentiments and feelings. Why it is recuperating: All inclusiveness is recuperating since it an amazing start of easing cognizing that we as a whole have for all intents and purposes comparable concerns, difficulty and beneficial encounters that we partition in like manner. During the meeting, customers find the opportunity to see profound worry about their feeling of worth, may it be quality or failings and their capacity to partner to other people. It is a way for individuals from the gathering to show themselves unreservedly about emotions like disgrace, shame and self-accuse that have for some time been a heap for them. At last, the sharing of most profound concerns may trip spontaneous mending factors like katharsis which may farther be encouraged by the healer. 3 different ways to facilitate this mending factor: Action for example Dread Hat: bunch individuals are approached to make their outrageous alarm on a bit of paper. The reports are so various in the chapeau. Every part gets a paper and read it so anyone might hear and got some information about how to confront this trepidation. Typically, in such sort of movement, individuals may happen that they have pretty much normal alarms and arrangements. Puting up homogenous gatherings: bunch treatment with individuals standing up to a similar activity for example discouragement, may be considerably more simple for them to encounter this catholicity and be progressively propelled to parcel their background. The healer can be a decent facilitator by inquisitive requests like: who felt the equivalent? or then again do you experience the equivalent asaë†â ¦ ? to do amass individuals mindful that they are non extraordinary and separated from one another. When to facilitate this recuperating factor: All inclusiveness is regularly encouraged in the early periods of the treatment ordinarily in the shaping stage. Movement OF Information What it is: Educational heading: Didactic guidelines are directions given by the expert ( healer ) . Direct guidance: direct exhortation happens in each treatment bunch whereby counsel or recommendations originate from the healer each piece great as gathering individuals. Why it is mending: Instructive heading permits customers to cooperate in coaction. The gathering head causes individuals to cover with their unfounded alarms and certain wrong considerations about irresistibleness. He furnishes individuals with data session their unwellness, intercession alternative, future risks and suggestions. He other than causes them face horrible peevishness with dynamic header. Thus, individuals in the gathering figure out how to go clear, tolerating and non-critical perceivers. Direct counsel can be utilized to discover a gathering s age by the way the individuals figure requests. Guidance giving fills in as an attendant to be all the more clear and communicated about relational pathology. 3 different ways to facilitate this recuperating factor: An image cartridge holder or educational film identified with the principal request point of the gathering meeting can be acceptable. In this way, the healer ushers bunch individuals to ponder the data passed on by the image. Educational course can be encouraged through talks by a specialist with the help of a presenting introduction related regarding the matter, for example liquor habit. To ease direct counsel about an impossible to miss subject, pictures identified with this subject can be conveyed to assemble individuals and requested to partition their assumptions and recommendations among themselves. When to facilitate this recuperating factor: This mending factor is typically encouraged in the early period of the newly framed gathering and can be in addition encouraged by the healer all through the treatment as it happens with consistency. Unselfishness What it is: Through magnanimity, individuals increase through giving, non only in having help, as segment of the shared giving-accepting arrangement. This implies if individuals help each other through coaction and enterprise, every one of them are going to infer something at the terminal may it be a touchable or an impalpable finished result. Why it is mending: Gathering treatment with benevolence as recuperating factor offers the opportunity to customers to encounter that they regard others in footings of help getting frameworks and providers, that is, help others feel that they have something of significant worth to offer. The gathering turns into the safe zone for help, consolation, proposals and the risk to open up certain comparative employments with each other. Subsequently, bunch individuals construct trust among them and number on one another for self-produced and genuine responses and criticism, especially patients get bying with genuine unwellnesss. Benevolence is an immediate start of obligations to those from whom individuals wish to have consideration. 3 different ways to facilitate this recuperating factor: Exchange exercises: doing an exchange and offering it to an equivalent in the gathering is an efficacious way to ease magnanimity. Questions: for example the healer may ask a member: who have you valued the most? . Thus, the individual acknowledged may encounter alarmed and upbeat. Action: for example Scrounger chasing: a rundown of things to search for on the topographic point inside a clasp outline is given to two crews isolated among the gathering individuals. The strategy of sharing the obligation of whom to search for what and helping each other develops magnanimity. When to facilitate this recuperating factor: Unselfishness is typically encouraged in the norming and executing stage. THE CORRECTIVE RE-ENACTMENT OF THE PRIMARY FAMILY GROUP What it is: Most customers who enter gatherings, have had a pained, unsuitable foundation in the a large portion of import gathering of their life: the essential family unit gathering. The gathering turns into an utility family from numerous points of view: a treatment bunch comprises of a pioneer or a co-pioneer who may represent the guardians, while the other gathering individuals may substitute for kin. Since the pioneer or co-pioneer is viewed as the parent, some gathering individuals will in general look for joining in and affection from them, while others see the pioneers as overwhelming, significant or instructing. Why it is mending: It is a significant instrument which helps customers in voicing out repressed sentiments through activities or motions. These repressed emotions are those they have one time felt in early connections. The treatment bunch allows customers to re-experience early family battles ( for example parent-kid battles or kin rivalries ) in a correct way, and which may other than gracefully bunch individuals a chance to choose and r

Friday, August 21, 2020

Reflection of the module assignment Essay Example | Topics and Well Written Essays - 1000 words

Impression of the module task - Essay Example I joined the college to pick up this aptitudes and practices with the goal that I can propel my vocation emphatically. Web based business module has been and is of incredible commitment to my vocation given the mechanical advancement and digitalization of numerous administrations into web based administrations. Separately I watch online business as the mechanical apparatus or stage that the world is positively moving into in its activity. It is then no uncertainty that learning such a module was being put deliberately and being outfitted with the device that can tap the accessible rich open doors in online business. Internet business module interestingly introduced its course content in a straightforward way that empowered me to stay persuaded to inquire about and find out additional. In the primary semester I had the option to learn and comprehend numerous ideas that are imperative to my profession. The module explore material was promptly accessible and open. One of the most useful additions I got from the module is bringing also practice the hypotheses learnt in the talk. Coupling the hypothesis with useful talk empowered me comprehend n how one can begin an online business. The online business practice gave a point of view of the cost required to begin an online business, to what extent it takes and how one can streamline the business for better gains (Sterne, 2001). The making of an advanced profile caused me to see how different segments of a web based business site are structures to make the entire online business site. For instance I took in the significance of arranging an online business venture and conveying exercises in a provided request that will understand the estimation of the task. I noticed the association of work process, time and the foreseen bring about training. The arranging is the basic thing in an internet business undertaking and neglecting to plan or arranging wrongly can result into disorder in the prospects. It additionally became o bvious that substance is the stake of the site and the primary concern that most client are keen on any site, however how it is introduced and rendered will likewise decide if the client will welcome it or not. The computerized profile likewise made me completely comprehend the job of website improvement or watchword enhancement. The job and how web crawlers will look through the site is search a basic thing in this vocation that I exceptionally acknowledge to have picked up. The utilization of web based life to showcase an online business turned out to be clear through the semester one pragmatic too. It is at this point I figured out how significant social locales are in web based business and how to utilize them to advertise an online business and increase fruitful influence in one’s profession. The most significant part is that I accomplished this work for all intents and purposes and picked up the specialized abilities required to propel my profession. During the advanced profile venture structure I saw that the fast innovative changes have less to do with one’s undertaking as the vast majority of the frameworks are disconnected and changes can be handily obliged. I discovered that

Saturday, June 27, 2020

Analysis Of 4 Cases - Free Essay Example

Case 1 Alzheimer’s disease is a condition that affects the cognitive ability of the patient especially to the aged. Particular care is necessary to ensure that the patient survives through the stages of memory loss. Jack has Alzheimers disease a condition characterized by memory loss and inability to conduct daily life activities. The disease is characterized by mental failure, especially in the aged persons. (McKhann   et al.,2011).   The early symptoms of the illness include mild memory loss, and later the disease affected the conversation and response of the patients to the environmental changes. Currently, no treatment is available for the cases of Alzheimer’s disease. Medical care and evaluation are necessary to establish the primary cause of the Alzheimer infection. Tests carried out include the blood test and the Brain Imaging. (Dubois et al.,2007) However, the disease can be tamed and or controlled. The diagnosis of the illness improves the quality of life for the patient. The therapy is conducted by the use cholinesterase inhibitors which slow the neuropsychiatric symptoms which include depression and agitation symptoms involved with the Alzheimer’s disease. The conven tional inhibitors include donepezil, rivastigmine, and galantamine. The disease was invented by the Greek and Roman Philosophers; he associated the condition with the aged person. The term later was aimed at after him. In a short spell, more people were discovered to have more disease.( Albert,et.al,2011)Though in his explanation he viewed the disease to affect both aged persons .in later years the Alzheimer’s disease was seen to resemble the disease that affected the young person. So the age factor was neglected in the treatment of the condition. In the analysis of the situation the Alzheimer’s disease was grouped into two ideal conditions (diagnosis for the young and Senile Alzheimer (aged) later scientifically the disease was given medical term Alzheimer’s disease. (Hardy et al.,2002) Given the current situation of the Jack the withdrawal and his unable to explain it becomes hard to justify the pain, he is undergoing. Also, the complicated views of the manifestation of the disease make the treatment carefully. Moreover, the lack of expression of the pain by the sick persons makes it hard to treat the diseases. Also, it’s hard to determine the person who will make the treatment of the disease a success as he has developed other complications in the health sector. The study of Jacks case aims to come up with a formulation of the best approach to the control and treatment of the infection. It will help the family members and the caregivers develop the mechanism of the diagnosis of the disease. Case 2 Given the seriousness of the infection and earlier manifestation of heart disease and transient ischemic attacks, particular care should be provided as the symptoms have resulted in the decline in the job execution. The patient is being diagnosed with vascular dementia which affects the flow of the blood in the cells arising from stroke or failure in the thinking. (Sahathevan et .al,2012)As the disease mostly affects the brain care should be taken to ensure that the illness is controlled as it will result in memory losses. The patient has vascular dementia which is characterized by confusion, vision loss, disorientation and inability to speak. (Emanuele et al., 2004).   The symptoms of the disease are grouped into three; Mild traumatic brain injury (concussion) the symptoms usually last for less than 30 minutes. The symptoms appear soon after the injury and can last for different times maybe hours long or days. The symptoms can also be moderate which lasts for a duration more than 30 minutes with more severe brain damage lasting longer. Also, we have a severe traumatic brain injury which lasts more than 24 hours. The symptoms are usually more severe and last longer. In the advanced stage of development, the disease causes a headache, inability to walk or paralysis in some parts of the body.( Suzuki, et al.,2004) Increased stroke causes the damage in the brain which results in the impairment of the speech and the functionality of the brain. The disease may be due to the damage of the brain either thro ugh an accident or infections by micro-organisms. Subjecting the patient to a change of the environment may have made the person to get stress which frequently results in depression and finally withdrawal of the individual. In the diagnosis, the information on the cause of the disease should adhere. There should be a collection of the information regarding the injury causes and the stage at which it is. Assessment of the confusion level . (Sahathevan et al.,2012)The two would give neurological examination an accurate time to enable the reflexive access to such factors as vision, hearing, and touch and balance which indicate the level of damage to the brain. The computed tomography and brain imaging are the treatment available.( Bjerke et .al, 2009)Depending on the severity of the brain injury, specialized health care is important where the patient should be introduced to rehabilitation measures. Close observation for mild brain injuries is manageable. It can be done either at home or in the health facilities. In the treatment, the history and the mode of manifestation should be looked. The cases may be sudden injury or evolve. The treatment should be formulated quick as they shorten the life and increas e the management cost. With no known cure then the treatment and cure of the infection become almost unattainable. The little knowledge among the practicing nurse makes it hard to treat the disease. In many cases, the patient ends up being treated for a different illness. This increases his suffering as well as shortens his lifespan. With the information, it’s easy to prepare result oriented care plan as all the information on the symptoms, control and actual diagnosis has been availed. Case 3 Delirium is a mental disorder resulting from low oxygen level in the brain. It results in the build-up of toxic chemicals that harbors the brains functions. The chief causative agent of the ailments is either drug abuse of infections associated with inflammation like pneumonia. (Kim, et.al,2018) Taking poisonous substances and alcoholic drinks can also cause the disease. Given the seriousness of the infection, consideration should be made to ensure that the patients are taken care. Delirium usually appears as infection of mind. It appears the body movement, sleeping patterns and the control of the muscles. The three factors result in a change in the emotional behavior. The patient seems confused and often finds it hard to concentrate. Also, the mood swings have been seen to the patients suffering from the disease.( Wass,2018) In later stages, the patients may find it hard to speak and think clearly and reduction in the short-term memory. The treatment of the disease is conducted through the use of (CAM) confusion assessment Method. The method involves the behavioral examination of the patient. This is done by analyzing the day’s behavior, listening skills and rambling. The disease may be caused by other factors in the brain. Analysis of the medical history and test could be run to determine the actual infection. Such tests include Blood chemistry test, urine test, head scans, chest X-ray test, drug, and alcohol test, thyroid test, and liver tests. The tests could give an accurate pictorial of the ailments and thus the treatment. Delirium has different approaches to the treatment.( Sprigings,2018) The treatment ranges from drug consumption to the behavioral change. In fact combination of medications and counseling has been seen to have a great impact in curbing of the spread of the disease. In adults, care should be taken as delirium has similar symptoms to dementia. (Kilgore, 2017) However based on the causative agent of the disease prescription will be given. Such examples include the use of antibiotics to treat bacteria. If the illness has to do with the lifestyle, then the doctor may require one to stop the use of alcohol or other related drugs. For the depressed patients, antidepressant drugs are used. In other cases, sedatives may be added to help control the alcoholic persons. In other circumstances, counseling is used to uplift the spirit of the infected person. The treatment acts to prevent the sick persons from engaging in crimes or unlawful acts. It brings comfort where the patients get the time speak his thoughts. With little facts or known treatment of delirium. Then the health practitioner finds it difficult to treat the patients. Most practitioners attach the infection as evil sent or bad omen. In other cases, they view the disease as stressed based. Meaning the sure maybe could be found through the conduct of religious activities. However the truth is the combined effort between the caretakers, family members, and the health practitioners could give a solution to the ailments Implementation of the methods listed above will make it possible for the cure and treatment of the infection. There will be full control of the infected person social and other primary engagements. The study of the change in behavior will bring an everlasting mark on the life of the patient. Case 4 Front-temporal dementia is a disorder affecting the front and temporal parts of the brains. It affects the major areas that control the behavior, personality, and language. As the disease is related to other infections such as suicidal thoughts care should be taken to ensure that the person does not commit suicide.( Rohrer et al.,2015) Depending on the particular part infected the symptoms vary. However, there are common symptoms such as emotional change, severe in language usage, stress. All these signs should work to sensitize on the care of the Alzheimer’s infected person. (Farina,2009) Also, the signs resembling the Alzheimer’s infection calls for particular attention to ensure the disease is discovered and treated well. It should be noted that Front-temporal dementia occurs a bit earlier than the Alzheimer’s disease. (Freischmidt,et al, 2015) Front-temporal dementia is a disease that affects s all persons regardless of the age factor. However, the most affected individuals are of the age 50-60 as this is the age the body immunity is decreasing. It is characterized by brain failure which can impair the judgment, foresight, conduct among many other combinational activities.In the second phase of the disease we have adverse effects on the language skills, writing and speaking. It occurs mostl y in persons aged 65 years or more. In this stage, the patient portrays inability to formulate spoken the language. He becomes hesitant with many grammatical issues. Also, we may, experience motor dysfunction in the patient who is characterized by the inability to have controlled movement in his joints and muscles. As the symptoms appear just like the other mental diseases, it becomes hard to discover the actual treatment that can be used. Also, the little knowledge on the infection makes the caretakers not to detect the ailments in the early stages. The cases are discovered late when the damage has already exceeded the one that can be controlled. If the frontal, temporal infection is detected early the diagnosis could be a success and less costly. The available control measures could help in managing the development of the disease. It would be of great importance to the caretakers and the infected persons as it would prolong their lives.

Monday, May 18, 2020

Analysis Of The American Colonies - 933 Words

As I sit way in the back, I do not grasp your attention. I am nothing but a buzzing fly that can be easily ignored. Ignored I will no longer be. I will continue to destroy property and start disruptions until I am notice. Until my voice is the loudest among all colonist. We, as less fortunate citizens, came to these colonies to get a new experience and branch away from the total rule by the British. However, when something goes wrong, we run back as if we are little children. There comes a time where we have to let go of this and no longer run back. We must learn to take a beating and let that be a lesson to ourselves that maybe it is time to do something different. We cannot grow as a colony if we continue moving this way; that is†¦show more content†¦Ã¢â‚¬Å"Man being born, as has been proved, with a title to perfect freedom, and an uncontrolled enjoyment of all the rights and privileges of the law of nature, equally with any other man, or number of men in the world...† I do not feel equal in any way, shape, or form. Therefore, I will demand liberty from both the Patriots and Loyalists because I am just as important to this colony as all of you are. The women, slaves, and landless labors all contribute in some aspect rather it be big or small. We buy your goods, shine your boots, farm your land, and much more. If we were to stop with our services, this colony will slowly start to fail. At this point, you have realized that the mob is capable of much. We caused such an upheaval with the Stamp Act that it caused collectors to remove themselves. In my opinion, we did all you elites a big favor because the fancy documents you have would require taxes now. The British did not have a right to tax us; they chose to bring an army here and put themselves into debt. We could have formed our own army and protected ourselves, which would have saved us money. And if we are to be taxed, it should be beneficial to us not the british government. Furthermore, Locke believes that the people have every right to overthrow things we are not in agreeance with. As it is stated in his From Second Treatise Government ,â€Å" salus populi suprema lex†, which translates â€Å"the good of the peopleShow MoreRelatedEssay about Individualism in American History1470 Words   |  6 Pagesbeginning of American history there have been struggles for individualism. The American Revolution, the American Civil War, and the separation from family life are all examples of individualism in American history. 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Wednesday, May 6, 2020

The Fine Line between Freedom of Speech or Hate Speech

Question 1: Islam is of the devil shirts in public school. Legal challenges -- freedom of speech or hate speech? It didnt take much digging to find that the shirt, which is offensive to me (and I am Catholic), was inspired by Dove International -- whos head is none other than Quran burning Terry Jones. In my own opinion, Terry Jones is as much a domestic terrorist as Fred Phelps of the Westboro Baptist Church. Comparing both leaders and their churches -- both are small (less than 100 members), and both are in the south, and in my opinion both profess hate speech. However, the SCOTUS has ruled that the WBC has a right to express their beliefs, and the Southern Poverty Law Center never designated the WBC as a hate group. At issue, however, is whether the children in a Florida public school had the right to wear t-shirts that were distracting to a positive learning environment, and whether the school district had a right to ban the children from wearing them. 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From the hate lyrics of Guns N Roses to the satanic lyrics of Montley Crue and Marilyn Manson to the sexually explicit graphical content of todays movies, the issue is how much society is going to permit and where we, as a society, should we draw the line. The freedom of speech has always been considered a right, but that doesnt mean that you can shout, Fire! in a crowded movie theater.Read MoreThe Freedom Of Speech Protected Under The Frist Constitution Essay1769 Words   |  8 PagesThe freedom of speech protected under the Frist Constitution in addition to other beloved values has often struggled in the world with its concept of what’s exactly determined as free speech and what’s not. In other words what’s free speech meaning that a person can state his or her personal opinion as opposed to Hate speech which is meant to offend threatens and insults groups, based on race, color, religion, national origin, sexual orientation, disability, or other traits. It seems that in someRead MoreThe Pros And Cons Of Free Speech1328 Words   |  6 PagesFree speech is important. It enables humans to openly express any thoughts, opinions, or ide as one may have without the risk of government oppression or censorship. Social media act as platforms that promote free speech, as social media allow any person’s thoughts, opinions, or ideas to be shared with the world at the simple click of an â€Å"enter† key. However, there do exist limitations to free speech when threats or hate speech become involved. In these instances, ramifications and legal actions canRead MoreThe Police Officer At Unknown Police Department1635 Words   |  7 Pageshave a nice glass of fine apple cider while expressing his views of the people he dislikes. Christenson uses terrible words to describe minority’s in his community for a couple of days know. Christenson has frequently made comments on Facebook that some have considered racist or homophobic. Some in the community have pointed this out to the police chief at the station. When I see cases like this there are a few things that pop up in my mind that include, what is free speech and what is the importanceRead MoreThe University Of North Carolina At Chapel Hill3032 Words   |  13 PagesChapel Hill opened in 1795 as the first public college in the United States. Since then, free speech and the formation of independent ideas and opinions have been seen as integral parts of a student’s educational experience. Unfortunately, through the categorization of public college campuses as designated public forums and the implementation of restrictive student conduct codes and debilitating free speech zones, universities are denying students the expression they deserve. While these policies were

Impairment Loss and the Disclosures

Question: Describe about the Impairment Loss and the Disclosures. Answer: Introduction An impaired asset relates to the asset of the company that bears a market price lower than the amount listed on the balance sheet of the company. The probable accounts of the company to be written down are goodwill, long-term assets and accounts receivable for the carrying value bears a longer time span for impairment (Carlin and Finch, 2010). On the adjustment of the carrying value of an impaired asset, the loss is eventually recognized on the income statement. According to AASB 136, Impairment Loss refers to the value through which the carrying value of the asset or money producing unit surpasses its recoverable value. Here carrying value appertains to the amount upon which an asset is identified in the balance sheet after deduction of the accumulated depreciation along with accumulated impairment losses (Hashim, Li, and OHanlon, 2016). Nature of Impairment Loss An entity requires making a yearly assessment relating to each and every indication reflecting to each and every indication reflecting to an impairment of any asset. The following are considered as indications of impairment: (a) External source of data includes- 1.significant reduction in the market value of the asset, 2. adverse change in markets, technology, economic conditions, or laws, 3.increase in the rates of interest or rate of return.(b) The internal source of data include- 1.asset becoming obsolete or experiencing physical damage, 2.assets laying idle, being discontinued or operations being restructured, 3.An economic performance of the asset not meeting up with the expectations.(c) Dividend provided by the subsidiary, entity jointly controlled or associate- 1.in the investees consolidated financial statement, the assets including goodwill is exceeded by the carrying amount of the investment provided in a separate financial statement, 2. The dividend of the subsidiaries sur passes the entire comprehensive income which is jointly controlled entity during the term to which the dividend is declared. On receiving any indication regarding impairment of an asset, the entity needs to estimate the amount recoverable from the asset. Impairment assets possessing an indefinite useful life and goodwill are required to be tested relating impairment at least annually, whether having an indication of impairment or not. If it is difficult for estimating the recoverable amount relating to an individual asset then, in that case, the entity is required to determine the amount recoverable from the cash generation unit (CGU) belonging to the asset (Olante, 2013). These units are detailed in Para 66 to 79 of AASB 136, which are as follows: 1. It is the smallest group of assets identifiable, generating cash inflows independent from the cash inflows of other assets, 2. The existence of an active market relating to the production of output by an asset or the group, then the same should be recognized as Cash Generation Unit, 3. Consistent identification of the CGU must be accomplished from period to period for similar set or type of assets unless there is a justifiable change, 4. Determination of the carrying amount of CGU must be undertaken on a consistent basis in the manner in which the amount recoverable of the CGU is concluded. Relationship of the Goodwill CGU is provided in Para 80-90 of AASB 136 where in a business combination the goodwill acquired should be allocated to CGUs or its group by benefits expected by the synergies of the combination. Monitoring of every CGU to which the goodwill is apportioned should be least inside the entity for internal management purposes and to be smaller on an operating segment which is determined according to operating segments in AASB-8 (Payne, 2011). A CGU experiences impairment loss in the following manner: a) an impairment loss is equal to the excess of the CGUs carrying amount above its recoverable amount, b) allocation of impairment loss to CGU are as follows: 1. Reduction of the carrying amount of every goodwill which is allocated to the CGU, 2. reduction of the carrying amount of the other assets on pro rata basis, 3. While applying the rules an entity in the CGU, it should not reduce any asset lower than the highest value recoverable or zero. An impairment loss incompetent of getting allocated to any asset in the CGU is required to be allocated to the different assets in the CGU (Banker, Basu, and Byzalov, 2016). Reversal of Impairment Loss is provided in Para 109-125 of AASB 136 which are: 1) Assessment of every reporting data, if there is indication regarding any previously recognized loss of any asset apart from goodwill might not exist any longer or have diminished, 2) an impairment Loss will be allowed a reversal only if the estimates utilized for determination of the recoverable amount have changed, 3) when it is an individual asset- a) the increase in the carrying amount which is due for reversal should be less than the carrying amount provided there were no impairment experienced, b) Immediately provide for the reversal in the Profit and Loss account except that the asset is valued at revalued amount, c) consistent recognition of the reversal of the revalued assets along with revaluation requirement of the asset that is applicable in another standard, d) adjustment of the depreciation charge of an asset must follow the reversal for the remaining carrying value is apportioned systemati cally over its remaining useful life (Duh, Lee, and Lin, 2009). Para 126-137 of AASB 136 deals with the disclosures which are required to be provided relating to the following: 1) every class of assets, loss of impairment and reversals, 2) every segment that is reportable (as per AASB 8), impairment losses and reversals, a) the circumstances and events that caused reversals, b) features of an individual asset and its reportable segment, c) information regarding CGU if the current or fair value minus costs to the sale were utilized as a recoverable amount and the basis for the determination, 4) various disclosures relating to the estimates utilized for the measurement of the recoverable amount of the CGUs along with goodwill or indefinite impairment loss (Paugam and Ramond, 2015). Conclusion The main objective of (Australian Accounting Standards Board) AASB 136 is to determine the methods which an entity employs for making certain that the assets are not providing for higher than its recoverable amount. An asset is provided for at a value more than the amount recoverable only if the carrying amount is exceeding the value recoverable through the usage of an asset. An analysis of the financial statement is processed, and if the condition holds true, then an asset is termed as impaired. The standard assists in specifying the need for an entity to initiate a reversal of an impaired loss, supported with the disclosures. References Banker, R., Basu, S. and Byzalov, D. (2016). Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research.The Accounting Review. Carlin, T., and Finch, N. (2010). Asset impairment.Managerial Finance, 36(9). Duh, R., Lee, W., and Lin, C. (2009). Reversing an impairment loss and earnings management: The role of corporate governance.The International Journal of Accounting, 44(2), pp.113-137. Guthrie, J. and Pang, T. (2013). Disclosure of Goodwill Impairment under AASB 136 from 2005-2010.Australian Accounting Review, 23(3), pp.216-231. Hashim, N., Li, W. and OHanlon, J. (2016). Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 20092016.Accounting in Europe, 13(2), pp.229-267. Olante, M. (2013). Overpaid acquisitions and goodwill impairment losses Evidence from the US.Advances in Accounting, 29(2), pp.243-254. Paugam, L. and Ramond, O. (2015). Effect of Impairment-Testing Disclosures on the Cost of Equity Capital.Journal of Business Finance Accounting, 42(5-6), pp.583-618. Payne, B. (2011). A Financial Profile Of Cash Generating Firms.JABR, 4(4), p.51.

Tuesday, April 21, 2020

JFK Essays (4811 words) - Assassination Of John F. Kennedy

JFK (Part 1 - The first Ricky White News Story) NOV. 22, 1963: ANOTHER STORY BLURS THE FACTS SON OF DALLAS COP SAYS DAD WAS 1 OF 3 WHO SHOT KENNEDY By Andrew Likakis In another bizarre twist to a mystery that has haunted Americans for more than a quarter century, the son of a former Dallas police officer plans to tell the world that his father was one of the assassins of President John F. Kennedy. Ricky White, a 29-year-old, unemployed oil equipment salesman in Midland, says he "had no conception of ever, ever giving this story out" but decided to do so after FBI agents began asking questions in May 1988. "I'm telling you a story that has touched me, not only others, and I feel uncomfortable just telling it to strangers," White said during a recent interview with the Austin American-Statesman. Monday in Dallas, White is scheduled to show reports material implicating his father, Roscoe Anthony White, in the 1963 assassination. It suggests that White, who died in 1971, was a member of an a ssassination team of three shooters, that he fired two of the three bullets that killed the president, and that he also killed Dallas police officer J. D. Tippit during the manhunt for Lee Harvey Oswald. Among the material: a rifle with telescopic sight that uses the same kind of ammunition as Oswald's gun; records showing that Oswald and White served together in the Marines; three faded messages that appear to be decoded orders to kill someone in Dallas in November 1963; and a son's recollections of his father's incriminating diary - a document that is missing. The press conference is being sponsored by two private groups - the JFK Assassination Information Centre of Dallas and the Assassination Archives and Research Centre of Washington - and some Midland Businessmen. The possibility of Ricky White's story being a hoax - a falsehood concocted either by Ricky or his father - has not been dismissed by the people urging him to publicly talk about the matter. During the last 27 years, many private researchers have claimed to have found evidence of a conspiracy, only to be proved wrong or deceitful. Bernard Fensterwald, executive director of the Assassination Archives and Research Centre, says if there was a conspiracy, Ricky White may have the key. "I think it's our best shot," he says, "and we better take it." J. Gary Shaw, co-director of the JFK Assassination Information Centre, says he hopes White's story will result in an investigation of the assassination by Texas authorities. Two Washington-based probes - the Warren Commission in 1963-64 and the House Select Committee on Assassinations in 1976-78 failed to resolve the enigma of the Kennedy shooting, Shaw maintains. As with previous conspiracy theories, White's story is tantalizing, the evidence intriguing. Yet, as with other theories, it raises more questions than it answers -- such as: Who issued the orders to the so-called assassination team? Why was the assassination ordered against Kennedy? And why is Ricky White telling this story now? AN OSWALD CONNECTION Using clues discovered in his father's effects and relying on available government records, Ricky White says he has determined that Roscoe White and Lee Harvey Oswald probably met in 1957. Ricky White's mother, Geneva, is gravely ill and unable to be interviewed, family members say. According to Military records, both White and Oswald were among a contingent of U.S. Marines, who boarded the USS Bexar in San Diego that year for the 22-day trip to Yokosuka, Japan. In its final report, the Warren Commission published a photo of Oswald with other Marines in the Philippines. All but one of the Marines was squatting on the ground. Ricky White says his father claimed to have been the standing Marine and claimed to have become acquainted with Oswald in Japan and the Philippines. Military records show that Roscoe White took frequent unexplained trips in the Pacific, and Ricky White says that his father's diary described those as secret intelligence assignments. It has been established in previous investigations that Oswald was discharged in 1959 and defected to the Soviet Union. He returned to the United States in mid-1962, settling first in Fort Worth with his