Sunday, May 24, 2020

Cognitive Behavioral Therapy And Person Center Therapy

Psychotherapy is one of the leading forms of psychological studies in America. It is used as an very important part in finding out how counseling can help individuals overcome many emotional problems they face in their everyday lives. Even though many of the theories do overlap one another they all are very useful in helping to develop a normal life for indivduals who are looking to achieve a positive goal from therapy. Therapy can also help with clearing up any biases and schemas in a person’s life. The two theories I have chosen to compare is cognitive behavioral therapy and person center therapy. These two styles of therapies have the same goal in mind and that is to change the lives of their clients and build a relationship of†¦show more content†¦The CBT theory has a way of getting to the root of the problem and changing the thought process at the same time. The CBT model has a thought tracking plain that helps alter your thinking process when not in therapy. T his helps to keep an accurate record of how the client is handling their thoughts and processes by the time they see their therapist. This type of therapy also help in changing the way clients view their cognitive thinking without much work to the client. The brain is being taught how to rethink and the body is being taught how to change its behavioral response at the same time. Therefore, this therapy can be tracked and used very useful in many different forms of studies. CBT is widely used throughout the psychotherapy community. On the other hand person centered therapy was developed around the 1940s by Mr. Carl Rogers. He was known to be very radical and revolutionary during his era. This is a nondirective approach form of therapy. This therapy moved away from the idea that the therapist is the expert. Instead it is about the personal relationship that the therapists develop with the client. However, this can only take place if the therapist characteristics are nurturing this helps the client to see the true genuineness in the counselor therapy sessions. Person centered therapy is more like a friendship therapy to me. The counselor must show and beShow MoreRelated Post-Traumatic Stress Disorder 962 Words   |  4 Pagesstressful event or situation of an exceptionally threatening or catastrophic nature. It develops after a person is involved in a horrifying ordeal that involved physical maltreatment or the threat of physical harm. These events can include combat or military experience, abuse during chil dhood or adulthood (physical or sexual), terrorist attacks, serious accidents or natural disasters. This person may have been the one that was harmed, witnessed a harmful event or had a loved one who was harmed. ItRead MoreWhat Constitutes Cognitive Behavioral Therapy?846 Words   |  4 PagesConstitutes Cognitive Behavioral Therapy? By Gail Kirkpatrick | Submitted On November 09, 2010 Recommend Article Article Comments Print Article Share this article on Facebook Share this article on Twitter Share this article on Google+ Share this article on Linkedin Share this article on StumbleUpon Share this article on Delicious Share this article on Digg Share this article on Reddit Share this article on Pinterest Expert Author Gail Kirkpatrick Cognitive behavioral therapy is a psychotherapeuticRead MoreRole of Cognition in Counseling1589 Words   |  7 PagesIntroduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 Cognitive therapy†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.4 Cognitive-Behavioral Therapy...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.4 Characteristics of cognitive-behavioral therapy†¦.5 Virtual Reality Therapy...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 Rational Emotive Therapy†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 Transactional ANALYSIS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...8 conlusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..9 reference†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 Role of cognition in counseling Introduction Cognitive therapy centers on the belief that our thoughts areRead MoreAaron Beck Youngest Of Five Children1634 Words   |  7 Pagesthoughts and that as long as they believed these thoughts to be true, they would continue to have symptoms of depression†(GoodTherapy.org). Beck spent much of his career at the University of Pennsylvania and advocated for the application of cognitive behavioral therapy in the treatment of depression and other mood problems (GoodTherapy.org). What is depression? According to Psychology Today Magazine: â€Å"Depression is an illness that increasingly afflicts people worldwide, interfering with concentrationRead More1.Provide A Brief Overview Of Cognitive-Behavioral Therapy1462 Words   |  6 Pages1. Provide a brief overview of cognitive-behavioral therapy (CBT). Your definition should include key concepts/assumptions of CBT as well as the therapeutic process (e.g., structure, therapist role, client role). Cognitive-Behavioral Therapy (CBT) is a mixture of both Cognitive Therapy (CT), which deals with a person’s thoughts and Behavioral Therapy (BT), which concentrates on an individual’s overt or outside personality. According to Barbara P. Early and Melissa D. Grady, CT specializes in theRead MoreCognitive Behavioral Therapy Essay example1507 Words   |  7 PagesCognitive behavioral therapy (CBT) is among the most extensively tested psychotherapies for depression. Many studies have confirmed the efficacy of cognitive behavioral therapy (CBT) as a treatment for depression. This paper will provide background information about the intervention, address the target population, and describe program structure and key components. It will also provide examples of program implementation, challenges/barriers to implementing the practice, address how the practice supportsRead MoreThe Effects Of Cognitive Behavioral Therapy On Improving Anxiety Symptoms, Behavioral Problems And Pare nting Stress1475 Words   |  6 Pages Effects of Cognitive Behavioral Therapy on Improving Anxiety Symptoms, Behavioral Problems and Parenting Stress in Taiwanese Children with Anxiety Disorders and Their Mothers This study sought to explore whether or not individual cognitive behavioral therapy showed any improvements in Taiwanese children who were diagnosed with anxiety. Furthermore, to indicate if cognitive behavioral therapy improved their symptoms, helped with any behavioral issues, and aided to alleviate any parental stress feltRead MoreCognitive Behavioral Therapy And Reducing Emotional Reasoning979 Words   |  4 Pagesoffended by a word or phrases. However, there is a therapy that can help us treat this to avoid discomfort and also stop colleges from taking away the freedom of speech. Considering this matter, Greg Lukianoff and Jonathan Haidt argue in their essay â€Å"The Coddling of the American Mind,† in how to fix these situations that colleges and universities have. Both authors explain what colleges and universities should do to promote cognitive behavioral therapy while reducing emotional reasoning. This will benefitRead MoreThe Problem Of Post Traumatic Stress Disord er Essay919 Words   |  4 Pagesresearch to address the problem of post-traumatic stress disorder (PTSD) in severe mental illness, the method use was a Trauma Recovery Group implemented at the Mental Health Center of Greater Manchester, which was a mixed gender cognitive behavioral program of 21 weeks which includes breathing retraining, education about PTSD, cognitive restructuring, coping with symptoms, and making a recovery plan. Treatment completers improved significantly in PTSD symptoms and diagnosis, depression, and post-traumaticRead MoreCognitive Behavior Therapy And Mental Disorders1563 Words   |  7 PagesCognitive Behavior Therapy Cognitive behavior therapy is a great way to help people with depression. According to Wright, â€Å"Cognitive behavior therapy is a pragmatic, action-oriented treatment approach that has become a widely used psychotherapy for major mental disorders. Cognitive behavior therapy methods were initially developed for depression and anxiety disorders, and later they were modified for many other conditions, including personality disorders, eating disorders, and substance abuse; they

Wednesday, May 13, 2020

Beautiful Quotations About Eternal Love

Can there be lasting, eternal love between two people? You can look at quotes from writers and thinkers through the ages to see it is not a modern invention. It has been celebrated for centuries. One story of timeless love was an article about an old couple  who were still very much in love with each other. They had children and grandchildren who lived far away, so they were each others only companions. The man would bring his wife flowers almost every day, while the woman took care of the man as one would do a child. What made the couple unique was that the old man had Alzheimers disease. He had forgotten everything about his family. But he kept telling everybody he met that he wanted to marry that girl from the neighborhood. He was talking about his wife. Isnt it surprising that even a debilitating disease like Alzheimers that wipes out memories in the brain, could not wipe out the memory of the heart? That is true love. It may be rare, but it does exist. You dont have to be a romantic to discover true love. If you are a believer, look deep within your heart. Each one of us has been blessed with the ability to love deeply. Reach within and find the abundant love that resides in your heart. With love, you can change the world. Love helps you transcend the realm of superficiality, and achieve a spiritual awakening. These eternal love quotes are embedded with gems of wisdom that will enrich you. Share these with your dearest and set out on the quest for true love. Jeff Zinnert Love is something eternal; the aspect may change, but not the essence. Antoine de Saint-Exupery True love begins when nothing is looked for in return. William Butler Yeats True love is a discipline in which each divines the secret self of the other and refuses to believe in the mere daily self. Marcel Proust Love is space and time measured by the heart. Charlotte Elizabeth Aisse I could never love where I could not respect. Anonymous Sometimes we let affection, go unspoken, Sometimes we let our love go unexpressed, Sometimes we cant find words to tell our feelings, Especially towards those, we love the best. Voltaire Love has features which pierce all hearts, he wears a bandage which conceals the faults of those beloved. He has wings, he comes quickly and flies away the same. William Shakespeare Love is a smoke made with the fume of sighs. Being purged, a fire sparkling in lovers eyes. Being vexed, a sea nourished with lovers tears. What is it else? A madness most discreet, a choking gall and a preserving sweet. From the movie Moulin Rouge Love is a many splendid thing. Love lifts us up where we belong. All you need is love! Bryce Courtney Love is energy: it can neither be created nor destroyed. It just is and always will be, giving meaning to life and direction to goodness... Love will never die. Charles Stanley Romantic love reaches out in little ways, showing attention and admiration. Romantic love remembers what pleases a woman, what excites her, and what surprises her. Its actions whisper: you are the most special person in my life. Thomas Trahern Love is the true means by which the world is enjoyed: our love to others, and others love to us. Honore de Balzac True love is eternal, infinite, and always like itself. It is equal and pure, without violent demonstrations; it is seen with white hairs and is always young in the heart. Pierre Teilhard de Chardin Love alone is capable of uniting living beings in such a way as to complete and fulfill them, for it alone takes them and joins them by what is deepest in themselves. Lao Tzu Being deeply loved by someone gives you strength while loving someone deeply gives you courage. Sir Arthur Wing Pinero Those who love deeply never grow old; they may die of old age, but they die young. Leo Tolstoy When you love someone, you love the whole person, just as he or she is, and not as you would like them to be. William Shakespeare Love looks not with eyes, but with the mind.

Wednesday, May 6, 2020

Find Out Whos Talking About Ap Lang Essay Samples and Why You Should Be Worried

Find Out Who's Talking About Ap Lang Essay Samples and Why You Should Be Worried Thus don't compose the one which you think they would like to read write the one which you care most about. You need to read the example answers to have ideas about what are good forms of answers and what are bad varieties of answers. Tell whether there are anomalies and make sure to deal with the questions utilizing present tense. You have to explain why you interpret the evidence the way that you do. The only problem includes grammar problems like harmful rather than harm in the question at the start. The very first paragraph is going to be a type of road map for the remaining part of the essay. You shouldn't be bringing up any new data in your closing paragraph. Each ought to be guided by means of a topic sentence that's an appropriate portion of the introductory thesis statement. Is the subsequent five paragraph. What You Should Do to Find Out About Ap Lang Essay Samples Before You're Left Behind Students lead busy lives and frequently forget about a coming deadline. High school students ought to be required to do community services. Inside my country, the majority of the students take an essay test for a portion of a university entrance exam. Fully being a happy high school student wouldn't be possible without my loved ones. Lies You've Been Told About Ap Lang Essay Samples Summary Hiring an inexpensive essay service may be a proper selection for students at one time crunch. It is possible to seek the services of the Best Essay Writing Service and receive an original customized essay written by a seasoned writer. You can readily locate essay writing services which may write for you at cheap prices. All essays will have a certain topic that's either one you choose or one which is provided for you. When selecting high school essay format, step one is to recognize the kind of essay you will need to write. Begin to compose your essay today as you have much moment. In the English classroom, though, a text has traditionally been a sheet of literature. Naturally, you may use elongated essay samples, but you've got to understand main ru If you read the official guidelines about extended essay, it is crucial to take note of it as it's going to completely help you. As a result, if you discover a quote in a report or encyclopedia and care to utilize it in your paper, then properly cite it straight away. There's several essays completed by them. PaperCoach can assist you with all your papers, so take a look at this time! Reviewing essay examples will allow you to learn to compose a high-scoring essay. The body paragraphs are the center of the essay. The major portion of a quick essay is known as the body. So far as essay structure goes, a 4 or 5 paragraph essay based on the number of points you may want to argue is a great start. It's important to get a rough outline of your essay before starting the writing process. Thus choosing an expert for doing your essays could be the most suitable option. It forces you to look over your examples before you get started writing, to see whether they help prove your thesis. Get familiar with the many bibliography writing methods.

Tuesday, May 5, 2020

Impairment Loss for Cash Generating Unitsâ€Myassignmenrthelp.Com

Question: Discuss About The Corporate Accounting And Reporting? Answer: Introducation Impairment of assets as per Australian accounting principles is governed by the provision of AASB 136 and IAS36. This standard aims to describe the provision to be applied by corporate entities to ensure that assets are carried at fair value which is not higher in comparison to recoverable amount. An asset is considered to be impaired if it is recorded at an amount higher than its recoverable amount i.e. value receivable through sale or disposal at present point of time. On such assets, an impairment loss is required to be recorded. In addition to this, provisions of the Standard stipulated cases where business entities are required to make a reversal of impairment loss and prescribes disclosures associated with the same.The present essay is focused on the evaluation of Reversal of impairment loss for cash generating units by considering relevant accounting standards. The standard specifies the testing of all tangible and intangible assets excluding assets which are comprised under other IFRS. As per the standard, it is necessary that the carried value of the asset should not be higher than recoverable amount. For accomplishing its objectives, the standard specifies that the entities should test all the assets in order to ascertain that whether they are within the scope for potential indicators of impairment exist or not. The same is to assess at each reporting date to ascertain whether the indicators exist or not and for ascertaining it internal and external information is to be considered by the management. IAS 36 had stipulated the circumstances in which a corporate entity is required to record reverse of an impairment loss for cash generating unit (CGU). In accordance with this standard, CGU is a slightest recognisable group of assets which generates inflows of cash that are mainly liberated of the cash inflows from other groups of assets or cash. In CGU, reversal of an impairment loss is acknowledged an immediate basis in the income statement. However, this aspect is not applicable in the case where carried value of the asset is revalued amount; in this case, the reversal of impairment loss is treated as an increase in revalued amount. In accordance with the provisions of IAS 36, assessment of impairment should be done on the basis of individual assets. In the case where the recoverable amount is not determinable for the individual asset, then in such case entity decides the carrying value of the cash-generating unit to which the asset belongs. Study of Bartov, Goldberg and Kim, (2012) shows that it is not feasible to make the computation of the recoverable amount of an individual asset and further compute there coverable amount of the CGU to which that particular asset belong. Impairment testing of CGU by the companies is time intensive and inclusive of following aspects: The identification of impairment indicators; Assessment and reassessment of cash flows; Determination of the discount rates; Analysis of the sensibleness of the assumptions Benchmarking the assumptions with the market. In accordance with the study of Barth, Landsman and Lang (2013), the company should make an analysis of impairment by considering its key triggers. For example, if the value if market capitalisation is lower than net asset value then it is an impairment trigger, and computations of recoverable amount are to be done. IAS 36 stipulated that reversal of impairment loss for a CGU, the amount to be reversed is allocated or apportioned to the no. of assets covered in the unit on a pro rata basis with the carrying amounts of those assets (Edwards, 2013). However, this does not include goodwill. For the allocation of the reversal amount, the carrying amount of an asset cannot be increased higher in comparison to the lower of its carrying amount and recoverable amount. This amount must be net from respective depreciation or amortisation which have been acknowledging in a situation where there has no recognition of impairment loss inprior periods. Corporate entities are required to make an assessment of impairment at the end of each reporting year to identify whether there is any indication regarding impairment loss or reversal of recognised loss in prior periods for an asset except goodwill (Johansson, Hjelstrm and Hellman, 2016). In the case of the existence of such indication, then the entity is required to make an estimation of therecoverable amount of cash generating unit. In the case where there is an indication of the existence of impairment reversal, the assessment of recoverable asset is made. Provision of Australian accounting standards states that reversal of an impairment loss of cash generation unit is recognised on the immediate basis for profit or loss statement. This provision is not applicable in a situation where carried value of the asset is revalued amount in accordance with IAS 16 (Lhaopadchan, 2012). In this case, the reversal is required to be considered as a revaluation increase and accounted as per provision of IAS 16. After an accounting of reversal, the charge of depreciation or amortisation is made in future periods to for the allocation revised carrying amount less it's residual value (if any)on a regular and logical manner over its remaining useful life of the asset (Henderson, Peirson and Howieson, 2015). According to AASB 136, paragraph 130 disclosure of reversal of impairment loss is made in the income statement. Study of Weil, Schipper and Francis (2013) shows that the amount is to be reversed in the section of other comprehensive income. In notes to accounts company is required to describe the event or circumstances that had led to the reversal of impairment loss. Further description of cash generation is given by mentioning the amount to be reversed by class of assets or particular segment. In the case where recognised reversal of impairment loss is material in aggregation to the financial statements in such as the company is required to disclose the main class of assets affected by this reversal. Journal entry to recordimpairment loss: Cost model Accumulated depreciation impairment losses Dr. xxx Income - impairment loss reversal Cr. xxx Revaluation model Asset Dr. xxx Deferred tax liability Cr. xxx Asset revaluation surplus Cr. xxx Journal Entry Journal Entries relating to impairment loss in the books of Gali Ltd. as on 30th June 2015 Sr. No. Date Particular Dr. Amount Cr. Amount 1 30.06.2015 Impairment loss Dr. 69000 Goodwill 23000 Patent 16717 Accumulated amortisation and Impairment Losses (Equipment') 15451 Accumulated amortisation and Impairment Losses (Fittings) 9712 Accumulated amortisation and Impairment Losses (Inventory) 4120 [Being impairment loss attributed to assets on pro-rata basis except for patent and goodwill.] Calculation of Impairment Loss Carrying amount of assets 677000 Value in Use of assets 608000 Impairment loss 69000 As per the view of Weil, Schipper and Francis (2013), in accordance with the provision of IAS 36, the impairment loss will be initially set off with the amount of goodwill i.e. 23000 then the remaining amount will b allocated proportionately to remaining assets except cash. In the present scenario as the fair value of a patent is provided in the question than the impairment loss which will be allocated to the remaining assets will be calculated as follows: Total impairment loss- Amount of Goodwill Impairment loss allocable to patent* Loss allocable to patent = Carrying amount Value in use 455000-438283 $ 16717 Calculation of remaining impairment loss: = 69000-23000-16717 = 29283 (Amount in $) Particular Value in Use Proportion Allocation of loss Balance Amount to be carried Patent 455000 16717 438283 Equipment 105000 29283*105000/199000 15451 89549 Fitting 66000 29283*66000/199000 9712 56288 Inventory 28000 29283*28000/199000 4120 18880 II Impairment Account Date Particular Amount Date Particular Amount 30.06.2015 Accumulated Impairment Loss 69000 30.06.2015 Profit and Loss Account 69000 References Books and Journal Andersson, S. and Wenzel, F., 2014. Application of IAS 36Impairment of fixed assets-A qualitative study about the main challenges for companies regarding impairments. Barth, M.E., Landsman, W.R. and Lang, M.H., 2013. International accounting standards and accounting quality. Journal of accounting research, 46(3). pp.467-498. Bartov, E., Goldberg, S.R. and Kim, M., 2013. Comparative value relevance among German, US, and international accounting standards: A German stock market perspective. Journal of Accounting, Auditing Finance. 20(2),Pp.95-119. Edwards, J.R., 2013. A History of Financial Accounting (RLE Accounting) (Vol. 29). Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Johansson, S.E., Hjelstrm, T. and Hellman, N., 2016. Accounting for goodwill under IFRS: A critical analysis. Journal of International Accounting, Auditing and Taxation, 27, Pp.13-25. Lhaopadchan, S., 2010. Fair value accounting and intangible assets: Goodwill impairment and managerial choice. Journal of Financial Regulation and Compliance. 18(2), Pp.120-130. Weil, R.L., Schipper, K. and Francis, J., 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Journal entry to recordimpairment loss: