Discuss the Core Conditions In Person-Centred Approach Essay

Talk about the Core Conditions In Person-Centered Approach - Essay Example Later on when he moved into the calling of advising, his encounters and personal history molded the fundamental beliefs by which he led directing. Carl Rogers was conceived on January 8, 1902 in Oak Park, Illinois; he was the fourth of five destined to Walter A. Rogers and Julia M. Cushing. Growing up as a kid, he had a withdrawn character and was profoundly strict. This conviction dove so deep in him that he contemplated going to a theological school to turn into a minister. In the wake of going to a gathering, he concluded that he needed to help individuals in different manners other than through religion, so Rogers veered off from his strict childhood (Thorne 1992). It was at Colombia University where he earned his lords and doctorate. Rogers concentrated on working with youngsters and started acing his customer focused methodology. He initially alluded to it along these lines since he needed to offer significance to the phenomenology and the observation by which the customer saw the world (Rogers, 1951). Afterward, he changed to individual focused treatment in light of the fact that more noteworthy accentuation was put on the mending in which the individual achieved inside oneself (thus will be alluded to individual focused for the remainder of the paper). At the point when he turned into an educator of clinical brain research at Ohio State University, he kept on refining his work in this kind of treatment. Toward a mind-blowing finish, he concentrated on peace promotion and applying his hypothetical methodology since he accepted that dependent on the guiding principle that they enveloped which was all required for remedial development. The three primary center conditions that Rogers thought were best in guiding are: unqualified positive respect, sympathy, and compatibility. Genuine positive respect is the place the specialist can acknowledge the customer for all that they are with no predisposition or judgment. Compassion is having the option to get a hand le on and comprehend the perspectives on someone else. This is significant in building up the helpful relationship in that the remedial relationship. In conclusion, harmoniousness is basic in that it advances validity in the customer. The specialist acknowledges the customer for what their identity is. This is particularly significant in light of the fact that a segment of Roger’s basic hypothesis is in that people’s genuine and glorified selves don't coordinate, hence they will dismiss separated of themselves. By being authentic, it permits the customer to be oneself, which advances more noteworthy incorporation. Rogers accepted these were the three significant highlights in guiding; in any case, he extended these into the meanings of his helpful relationship to incorporate six conditions, â€Å"The fundamental and adequate states of Therapeutic character change†. The principal condition is that both the specialist and the customer must be in mental contact. Th is implies the talking relationship must exist between the customer and the advisor. This is basic major toward the start since it is through every one of the three of the essential conditions: genuine positive respect, sympathy, and congruency to occur. The subsequent condition was that the customer is in a condition of incongruence, and along these lines is experiencing tension. As expressed, the incongruency is the aftereffect of some person’s impression of their genuine not fitting with their admired life. The incongruency prompts weakness and uneasiness in the customer. Since the advisor communicates every one of the three fundamental center c

Psychoanalysis Essays - Freudian Psychology, Sigmund Freud

Therapy: Sigmund Freud was the first to built up the possibility of analysis. Numerous doctors around then turned down Freud's thought, that one could have mental and physical issues which abided from profound with in an individual. Be that as it may, Freud proceeded his examinations, and has contributed a ton to the universe of brain research. Freud has demonstrated the world that the brain is an amazing asset, and he additionally demonstrated that physical sickness could be a connection to mental contemplations. (Programmer) Since Freud's achievement in brain research, therapy has become an a significant subject to brain research. In the 1890's, psycholoanalysis created from a Viennese doctor named Sigmund Freud. (Grolier) Freud, alongside his devotees utilized therapy to branch off into the universe of brain science. The meaning of analysis can best be characterized asemphasizing the jobs of oblivious mental powers and clashes in deciding conduct. (Wood 27) The fundamental part of brain science is typical deduction of the psyche. Freud believed that a large number of our issues lived within our obviousness and we where not mindful of this. It is a collection of information which separates from the conventional brain research, psychotherapy, and furthermore psychopathology. (Funk and Wagnall Encyclopedia) In brain research, these arrangement more with religion, instruction, folklore, and with life in general. Freud's concept of therapy, manages the contention that our brains experience. Freud had confidence in three kinds of related exercises they are; a technique for investigation into the psyches of people, particularly inward encounters which holds our fantasies, dreams, sentiments, musings and feelings. Likewise, a lot of information on the psyche, what's more, its capacities, and an arrangement of treatment of enthusiastic and mental issue. (Grolier) In Freud's analysis, Freud accepted that all people were brought into the world with senses which drives an individual to act the manner by which they do. There are two arrangements for this they are: the charisma, this depends on sexual delights, and the second sort is called hostility this rouses the conduct. This sort of reasoning occurs from the time an individual is conceived, as indicated by Freud. When growing up, the youngster will go however three distinctive libidinal stages. The first is known as the oral stage, in this stage the newborn child takes their thumb and invigorates the mouth with it, we may know this go about as the infant sucking their thumb. The second phase of libidinal is the butt-centric stage. In this stage, joys like the ones in the oral stage are comparative. These joys are rehashed through joys to the butt. The solid discharges mark this delight. The last stage in the libidinal phases of a youngster is the phallic stage. This is done when the youngster controls their genitalia all together for delight. (Grolier) Freud felt that a kid in the phallic stage, had a solid appreciation for the parent of the other gender. He called this Oedipus Complex. (Encarta) Most individuals all through the world betrayed this thought of Freuds. which was the appreciation for the parent of the other gender. As indicated by Freud, the youngster is educated to betray those emotions and wants which at that point fall into their oblivious personalities. This prompts three resistance components of the brain in the Freudian hypothesis. The first is the ID, this is the oblivious arrangement of the character, which contains the life and demise impulses and works just on the joy rule. (Wood 432) The second is known as the Ego, in Freudian hypothesis, the reasonable, to a great extent cognizant arrangement of character, which works as per the truth guideline. (Wood 432) The last and last stage in the drive Freudian hypothesis is the Superego. By definition the Superego can best be characterized as the moral arrangement of the character, which comprises of the inner voice and the personality perfect. (Wood 432) They as per Freud, all capacity together. At the point when the Id, Ego, and Superego conflict, an issue can happen. What can happen is an individual can have bad dreams or an oversight can occur. At the point when a horrible mishap happens, the Id, Ego and Superego become essentially out of parity. In the event that this ought to happen, at that point a mental issue is available. The mental issue incorporates: sorrow, uneasiness, mania, and fears. This is known as psychoneurotic hypothesis. (Plain) Madness was known as the principal utilization of psychoanalytical treatment in those days. Mania today is alluded to as a change issue. This infection can interfere with a totally sound individual. The indications incorporate deadness or loss of motion of appendages, visual impairment or laryngitis. (Funk and Wagnall Encyclopedia) In Freud's hypothesis of therapy, he

The Best Books We Read This Month at Book Riot

The Best Books We Read This Month at Book Riot  Every month, we ask Riot contributors to share their favorite reads from the last 30 days. These picks are old and new and yet-to-be-released, and span all genres, so there’s something for everyone! Take a look: Between the Wars: 1919-1939 by Philip Ziegler (MacLehose Press, March 2017) In a STRANGELY PRESCIENT book, Ziegler examines how the world went from “never again” to “oh I see it’s happening again but worse” in a 20 year span. Between the Wars comprises a series of short essays, each concerning an event from the years in question and ranging from Hitler’s rise to power to Picasso’s Guernica to the Chaco War and Gandhi’s Salt March. I came away from this feeling like I had something more of a glimpse into the world “between the wars,” and one that truly made them feel like World Wars instead of “England vs. Germany,” and so on. Ziegler tries to make his book global, or at the very least clue us into how more of the world was involved in these conflicts than popular culture might show us. Alice Burton Bone Gap by Laura Ruby This one took me by surprise. I had put it on my Overdrive wishlist a while ago, so didn’t really remember what it was about. It starts out like a pretty straightforward missing-girl-in-a-small-town YA mystery, but goes in places I never expected. I don’t know what to say without giving things away, but I definitely recommend it to anyone looking for something a little bit different in Young Adult. Sarah Nicolas The Book of Joan by Lidia Yuknavitch (Harper, April 2017) Joan is a mythical creature who is also extremely real and human in this masterful reimagining of a Joan of Arc savior fit for modern times. In a future world (not very far in the future, mind you), earth’s wealthiest humans have ascended literally. They live on a space station that is running out of ways to sustain itself, and since sexual organs have shriveled and died, the ability to procreate is also off the table. In that world, a woman named Joan is believed to have been killed branded an eco-terrorist by the ruling megalomaniac who watches over the space station, Joan was a freedom fighter for none other than Mother Earth. Told with Yuknavitch’s incredible imagination and attention to language, this book floored me. Ilana Masad Braced by Alyson Gerber Its about time we got a modern scoliosis story. (Sorry, Judy Blume. I love you and Deenie, but times have changed.) Rachel Brooks just started seventh grade and has to wear a back brace. As she figures out how to function with a big, awkward turtle shell, she also deals with normal teenage things like friends and boys and soccer and dances. And bullying. Her mom went through the same thing at her age â€" and had surgery for it â€" and the Youre so lucky; I had it so much worse grates on Rachel. The brace makes common things more difficult, but it also helps her deal with her problems head-on. Just because her torso is in a shell doesnt mean the rest of her needs to be covered up. She stands up for herself and kicks ass on the soccer field.  Braced brought back so many memories I didnt know were still locked away in my brain about my time as a 13-year-old with new metal in her spine and a plaster brace to keep her safe. Its the perfect portrayal of this twisty-turny time so many teen age girls go through. Ashley Holstrom Century of Struggle: The Woman’s Rights Movement in the United States by Eleanor Flexner Oh my gosh, so much I didn’t know! Why is the suffrage movement not taught in U.S. History classes?! I picked this out to read because my new idea for a novel takes place in the later years of the suffrage movement, and I knew I needed to research the time period. While I was familiar with the Seneca Falls convention (notably, several people I’ve talked to about this book had never heard of it!), I was completely ignorant about the vast majority of suffrage history. So many awesome women, and so many horrifyingly misogynistic trials to overcome. Flexner does an awesome job at research. If you’re worried about inclusivity, Flexner does address black women’s contribution to women’s suffrage, and also the racism that occurred within the movement. This is a must-read for anyone interested in learning more about the women’s suffrage movement in the United States. Margaret Kingsbury Devil in Spring by Lisa Kleypas I wasnt sure what to expect from this book. The previous installment in the series, Marrying Winterborne, made me feel like I was watching paint dry, and bringing back the descendants of one of Kleypas most memorable heroes (Sebastian from Devil in Winter) seemed like maybe she was grasping at straws. After an irritating opening scene, however, I was thrilled to realize Kleypas was back to form with this book. The true star of the story is Lady Pandora, a quirky board game inventor with no interest in marriage. Gabriel, her suitor, is a bit 2-dimensional, but he is swoony and he and Pandora have fantastic chemistry. Not to mention there are some truly delightful secondary characters, in particular Pandoras footman/bodyguard, Dragon. I love Dragon!! Kleypas historical research is, as ever, top notch, and I appreciate that she populates her books with people of all classes, both men and women. If youre looking for an escapist, romantic story you can sink your teeth into, Devil in Sprin g is it. Tasha Brandstatter The Diviners by Libba Bray I picked this audiobook on a whim, but it turned out to be a delightful surprise! The story takes place in the mid 1920s and centers around seventeen-year-old Evie O’Neill, who has been exiled from her Ohio hometown and sent to live with her eccentric uncle in New York City. But what Evie doesn’t tell anyone is that she has a psychic gift a gift that ultimately ended up causing major trouble for her in Ohio.  Soon after Evie arrives in New York, however, a terrifying (and possibly supernatural) serial killer starts picking off people in a series of ritualistic murders. Evie believes that she might be able to use her special gift to help solve these murders, but doesn’t know how to tell her uncle.  Even worse, what if he doesn’t believe her?  This book satisfied a reading need I didn’t know I had it’s a rich, multi-layered YA historical supernatural mystery with interesting, diverse characters and a serious creepy factor.  Plus, the amount of historical detail in the story makes you feel like you’ve really been transported back to the Roaring 20s.  I can’t wait to start the sequel and find out what happens to the rest of the characters! Katie McLain The Fire Next Time by James Baldwin After seeing the documentary, I Am Not Your Negro, I knew I had to get my hands on Baldwin’s work. I began with this short book, composed of a letter to his nephew and a longer essay, that deals head-on with the “racial nightmare” of the United States (to use Baldwin’s own words). The author describes the suffocating Harlem of his youth, his disappointment with trying to find salvation through religion and his own conflicting feelings about Nation of Islam founder Elijah Muhammad. The book is vital, not because of its description of the Civil Rights era, but because Baldwin’s analysis of race relations can so easily be applied to the present. A sobering thought, indeed.   Ines Bellina The Girl Who Drank the Moon by Kelly Barnhill I’m not surprised this won the Newbery, because it is absolutely stunning. Told in a wonderfully mystical narrative, this book is sure to join the ranks of enduring middle grade classics. The story centers around a long held tradition in the Protectorate, that every year the youngest child must be sacrificed to appease the witch in the forest. But right away the reader finds out the the witch, named Xan, is actually kind and makes the yearly trek to the Protectorate to save the babies from dying alone. One day, Xan picks up a baby girl and instead of feeding her starlight she feeds her moonlight, which imbues the child with incredible powers. What follows is an intricate cast of characters that are all affected by Luna, the girl who drank the moon. I loved every word in this book, and I look forward to reading it again and again and again. Karina Glaser Gulp: Adventures on the Alimentary Canal by Mary Roach (OneWorld Publications) Did you know that the human infant enters the world without information on what is edible and what is not, and until they are around the age of two, you can get them to eat almost anything? Or that saliva could be used to pretreat food stains because of the enzymes it contains (the same enzymes are artificially manufactured for laundry detergents)? Or that one of the reasons we like crunchy foods might be because we have a destructive nature and derive pleasure from destroying things? Mary Roach is a popular science writer, and her books are accessible and hilarious. Gulp is about food, eating, and the human body: the journey food goes from the moment it passes our lips to the moment it exits our bodies. An interesting and informative book that had me laughing out loud as I read. Don’t skip the footnotes. Jen Sherman The Hate U Give by Angie Thomas (Balzer + Bray) Hearing about the book hitting #1 on the NYT bestseller list was a pretty darn good reminder to check it out. I read it over the span of a few days, and had a hard time putting it down. The Hate U Give handles quite a few issues with nuance and incredible storytelling the one thats at the forefront being, of course, police brutality and Black Lives Matter. Now that Ive finished the book, I want to get down to reading reviews and discussions of it theres plot developments that Im definitely curious about in regards to peoples thoughts and reactions. And I cant wait for the spin-off sequel! Jessica Yang Hemlock Grove by Brian McGreevy (FSG) If your index finger and your middle finger are the same length, you’re probably a werewolf. Hemlock Grove is a town full of secrets. Someone-or something-has been murdering young girls. Peter thinks it’s Roman. Roman thinks it’s Peter. An unlikely friendship between a vampire and a werewolf draws all kinds of negative attention in a small town. You’d better stick to your curfew in this place, because there’s a high likelihood of being devoured. McGreevy’s characterizations and luminescent sentences are like something out of a dream world. This is  a gorgeous literary horror novel with an excellent sense of humor. You may be familiar with the Netflix series of the same name. Turns out McGreevy wrote the TV version as well, and it’s deliciously close to the novel. I highly recommend reading the book and then binging on the TV show. Just as long as you’re not binging on human flesh. Jan Rosenberg Homegoing by Yaa Gyasi This multigenerational epic has already gotten lots of attention, and it deserves every bit of it. Gyasi’s debut novel begins with two half-sisters in 18th-century Ghana, strangers to each other. Effia marries a white man, and Esi is enslaved and taken to America. The novel follows the children of these two women through the generations, alternating between Africa and America. As we meet each new descendent, we see how the legacy of slavery plays out across history, both for the enslaved and for those complicit in the slave trade. Each chapter reads like a single short story, but the forward momentum across time gives the book a novelistic feeling. I adored this book, finding it illuminating, heart-breaking, and beautiful to read. I can’t recommend it highly enough. Teresa Preston Lincoln in the Bardo by George Saunders What a weird book! I’ve seen others describing it by saying that Saunders has essentially invented a new form and I don’t think that’s incorrect. The story is essentially that of a group of . . . ghosts? Non-alive people? Including President Lincoln’s recently deceased Willie? Hanging out in a cemetery basically in purgatory (bardo) and sort of talking to each other? Every sentence I want to write about this book ends in a question mark because reading it was such a weird experience. A few pages into it, I kept thinking, “Who are these people? What is going on?” because it’s just dialogue with the name of the person talking written after what they were saying but who are these people and also what is going on? And then I got to the chapters that were short excerpt after short excerpt of actual news reports, biographies, etc. from the time in which the story took place? All I can say is that by the time I was 50 pages in I’d stopped thinking, “What is going on?!” a nd just accepted that I had no choice but to sit back and let this book do what it was going to do to me. Tracy Shapley The Lonely Hearts Hotel by Heather ONeill, Julia Whelan (narrator) O’Neill has created a fantastical feeling in The Lonely Hearts Hotel that combined with the imaginative writingand Whelan’s narrationmade me feel as if a vintage movie was playing in my brain. It was all so vivid I wanted to reach my hand out and run away with Roseor join the circus. It was so beautifully written it cushioned the heartbreak of Rose and Pierrot’s lives: two childrenwho are quirky and gifted and creative and in love growing up in a Montreal Orphanage in early 1900s and their subsequent teen and young adult lives. This will certainly be one of the best novels of 2017. Jamie Canaves The Most Dangerous Place on Earth by Lindsey Lee Johnson This was my Book of the Month pick a while back, and it was a great one! It was an exploration of the butterfly effect in a high school context the eponymous dangerous place and so insightful as to the minds, emotions, and motivations of teenagers. The voice, subtly different for each character whose story it explored, was a joy to read. And it made me supremely glad Im not at high school anymore.  Claire Handscombe The Mother of All Questions by Rebecca Solnit This was my first experience reading Rebecca Solnit. I was deeply impressed with the lyricism of her writing and the depth of her thinking. The Mother of All Questions is a collection of twelve feminist essays covering topics as diverse as motherhood, anthropology, literature, film, and sexual assault. While there is some overlap between essays, I generally found this collection to be insightful and thought-provoking. Kate Scott The Mothers by Brit Bennett I don’t even know what to say about this book. It made me feel all the things. It’s about three peopleâ€"Nadia, Luke, and Aubreyâ€"but mostly Nadia. It’s about how our choices affect us, and how our secrets can define us if we let them. It’s about growing up in a tight knit community, and the pressures and the judgements that can go along with that. It’s about how grief and pain mess us up and what can happen when we try to leave it behind. The Mothers is my favourite kind of bookâ€"a story about people, about life. It’s so beautiful and poignant in its exploration of humanity in the microcosm that are these characters. I absolutely devoured this book. Beth O’Brien Ninefox Gambit by Yoon Ha Lee (Solaris Books) Fans of  The Three-Body Problem, old-fashioned military sci-fi, and/or books about raging high-level conspiracies, this is your jam. Kel Charis is a disgraced military captain who is given the opportunity to redeem herself by recapturing a fortress over-run by mathematical heretics. But to do so, she has to attach her consciousness to a mass-murdering psychopath who is also a little undead, maybe? Add some cute robot servants and heart-pounding space battles and youve got yourself a good time. Unless youre dying in the space battles. Amanda Nelson Queens of Geek by Jen Wilde (Swoon Reads) Swoon is right. First of all, this whole book takes place at a convention! The protagonists are diverse (one is a fat, geeky, anxious aspie girl and one is a Chinese-Australian bisexual girl) and they both have adorable love stories. There’s a romance between two female vloggers who are both women of colour and both fans of each other’s! Oh, and it’s funny and geeky and heartwarming. This was just lovely. Danika Ellis Rabbit Cake by Annie Hartnett (Tin House Books) Hartnett’s novel is kind of like when a lone cloud drifts in front of the sun for a few minutes during a day at the beach. The atmosphere is warm and vibrant, but there’s a looming reminder of how quickly our fragile environments can be overcast. Delight and dolefulness collide in Rabbit Cake, and it leaves one overwhelmed by the simple beauty of the novel’s spectrum of emotion. Elvis Babbitt, a ten-year-old girl who’s just lost her mother due to the hazards of sleepwalking, is likely the most memorable narrator I’ve encountered in the past year. The dysfunction of Elvis’s family following her mother’s death is at times whimsical, tragic, and untamed, but what makes Hartnett’s novel a standout is the way it finds absurdity in the quotidian. Rabbit Cake examines how families whether human or zoo animal function in the face of chaos, cohabitate in moments both mundane and extraordinary, and change course in times of trauma. -Aram Mrjoian The Redemption of Galen Pike: Short Stories by Carys Davies (April 11, Biblioasis) This is a slim collection of stories but oh it be mighty! Each story is a gem, a wildly imaginative look at the hardships and beauty of life. Davies infuses each interesting tale with raw emotion and observations as her characters grapple with the unpredictability of the world. A man shares a story with Queen Victoria; a teenage girl runs away from home; a woman has a visit from her new neighbor; a famous writer gets a new bonnet. No matter what the tale, this collection is filled with unique visions of loss and pain, but also filled with surprises and humor. My favorite story is the title story, about a kindly Quaker woman who visits a doomed prisoner in a Colorado jail. I cheered at the end of that story, but I sighed at the end of the book, for it was over much too soon. Can’t wait to see what Davies does next. Liberty Hardy Replica by Lauren Oliver Picked this up as part of an exploration of alternative POV books for reference as I write a two-sister POV project of my own, and it was lovely and inspiring. It opens in an intense sci-fi world, with the story of Lyra, a replica. Then it switches to the perspective of everyday teen Gemma, and you realize that sci-fi world is this world. Definitely recommend a print copy of this one, because you read each girl’s story from different ends of the book, and you can go right through one or the other, or alternate chapters between the two. Emily Wenstrom Tell the Truth, Shame the Devil by Melina Marchetta I moved earlier this month and didn’t have the brain capacity for anything other than a plot-driven mystery novel. This book is exactly the kind of page-turner that’s perfect for when you want to read but don’t want to have to meditate on the meaninglessness of life (lookin’ at you, literary fiction). This book had so much that I just adore: teenagers with real, nuanced inner lives; diversity in the characters (in a lot of ways); no guns; complicated families with secrets and histories. I listened to it on audio and it felt like having a British friend tell me about his (admittedly, really terrible) day, so that was a bonus too. Ashley Bowen-Murphy Want by Cindy Pon (Simon Pulse, June 2017) I’m sorry, Book Rioters. But you are going to be hearing from me a lot when it comes to this book. The ARC Gods were kind enough to deliver me a copy of Cindy Pon’s latest YA novel, and my goodness, is it ever a treat. Set in a future Taipei where pollution leaves a majority of the population dying incredibly young, while the wealthy elite live and flourish in environmental suits, it’s the dream of every reader who has a Blade Runner sized hole in their heart. Readers meet Jason, a teen who infiltrates the affluent high society to change things from the inside… as it’s the large corporations who are profiting off of the pollution while producing the suits only the rich can afford. It’s an absolutely thrilling sci-fi story that’s Red Rising meets Blade Runner, set in a vividly imagined world of secrets, betrayal, and stunning, futuristic technology. Watch out for this book. Eric Smith We Are Okay by Nina LaCour This nonlinear story of family, friendship, and grief is sparse and beautifully paced. After a tragedy, Marin leaves for college across the country weeks early and ceases contact with everyone from her old life. Now, her best friend is flying from California to New York to see her during winter break. The unravelling information about the nature of their friendship and the hardships Marin’s endured kept me enraptured. Reading this book was like a workout for my emotions. Alison Doherty   You Can’t Touch My Hair by Phoebe Robinson This book had been on my radar since before it published in October of last year. A collection of personal essays that tackle issues of race and identity, it gave me a glimpse of racism as it is experienced by marginalized populations, in much the same way Claudia Rankine’s Citizen did. Except that, where Citizen was lyrical, a breathtaking work of prose poetry, Robinson’s book is knock-you-on-your-ass hysterical. Which makes sense, considering that Robinson is a stand-up comic with a resume that includes Late Night With Seth Meyers, Broad City, and her WNYC podcast 2 Dope Queens. I feel grateful that she has so much out there that I can still explore. Steph Auteri

The Souls Journey Death And Rebirth - 1156 Words

In this essay i will argue for the idea of the soul surviving death. The idea of surviving death has been floating around for years and has been debated by many. It is undeniable that the physical body cannot survive death, but the soul is a whole other matter. The soul itself, the containment of our thoughts, personality and experiences, survives the biological death of the body. The belief in the soul requires the belief in reincarnation based simply on science because of the laws of thermodynamics. Energy cannot be created or destroyed- it can only change its form. The soul it’s self can never be destroyed or die, thus must be reborn. Since the body is recycled by decay and decomposition after death, so does the soul, the soul is recycled by taking birth in a new form. To become something new while containing something old. We are all born with a full soul that has a personality, but as we grow, we grow into our personalities; we become more us as we age. The soul doesnâ₠¬â„¢t require an actually body to live but without a body the soul can’t gain new knowledge or experiences. The soul takes the form of many different species to obtain the greatest experience of physical life. The two philosophical articles i will be using in this essay are Rosenberg’s â€Å"life after death† and Suits’s argument. Summarization of the two articles: Rosenberg â€Å"life after death†: claims death is one of five things: end of existence, end of life, end of the condition of life, end of life historyShow MoreRelatedPhilosophy 108 (Death and Dying) - Transcending Death Essay1202 Words   |  5 Pagesï » ¿Transcending Death Introduction The anthropology of death is a fascinating field of study which depicts the conceptualization of death, the modes of death, and from various funerary rites/rituals that a Western society might even find repulsive or enchanting. 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Both William Butler Yeats and David Herbert Lawrence take the latter view in their respective poems, Sailing to Byzantium and Shadows. By viewing death as a continuation of their soul’s life in a different realm of being, they provide a comforting solution to the fear that death mayRead MoreBuddhism : Religion Of Buddhism1282 Words   |  6 Pagesor Way of Buddha . Which means following the teachings of the enlightened one. Buddhism is the religion of spiritual enlightenment through the suppressing of one’s worldly desires. Buddhism takes one on the path of a spiritual journey, to become one with their soul. It teaches one how to comprehend life’s mysteries, and to cope with them. In this essay, I will first start of will how the religion began and who was the founder of Buddhism. Next I would be explaining where and how this religionRead MoreThe Concept Of Hinduism And Buddhism1513 Words   |  7 Pageson a path to enlightenment. Hinduism believes that a person’s life is the journey of the soul, the Hindu goes through a series of reincarnations that finally leads to â€Å"Moksha† or Salvation, which refers to freeing the body from the cycle of rebirths (this is only attainable after reaching spiritual perfection). Buddhists seek to attain a state of Nirvana. Nirvana is believed to be the end of the cycle of death and rebirth and Buddhism teaches that Nirvana is attained when all want and suffering isRead MoreEssay about Journey Of The Magi1248 Words   |  5 Pages T.S. Eliot’s Journey of the Magi This Christmas poem is about the Epiphany and was created the very year of Eliot’s conversion to Christianity (Fleisner, 66). Therefore the theme of religion is an important one if we are to analyse the poem correctly. In the book of Ephesians in the Bible, Paul describes the rebirth of the world upon Christ’s death, emphasising the Ephesians’ new life (2:4-5). This theme of death and rebirth is present in the poem Journey of the Magi, which, I will argue, isRead MoreThe Concept Of Self And Selflessness1619 Words   |  7 Pagesconcept of self and selflessness is prime to all Indian philosophies. Two of India’s philosophical systems, Jainism and Buddhism, teach renunciation of the self in order to reach Samadhi and Dharma (i.e. enlightenment, breaking free from the cycle of rebirth and correct living) (Collins, 1990). While Jainism strongly espouses denial of self, both as an ideological concept and as a tangible reality, Buddhism teaches renunciation of self by way of still using the self as a vehicle for such understanding

Health Plan For A Healthy Lifestyle - 1374 Words

Throughout the past two years of health class, I have learned that a healthy lifestyle is the key to living a long life. Although the class focuses on general ideas, it s still teaches that each individual student should have a different health plan, as they each come from different backgrounds. One’s health plan would be based off their family history with injury, illness, and disease. When creating my health plan, I took into consideration how my grandmother (on my mother’s side) died of breast cancer, my grandfather (on my mother’s side) has developed Huntington’s disease, and my grandfather (on my father s side) had Parkinson s disease. To reduce the chances of developing any of these diseases, I must take into consideration different healthcare options, nutrition plans, physical activity regimens, stress factors, environmental factors, and be aware of what I use as a consumer. It is estimated that about 12% of women will develop breast cancer at some point in their life. Your chances of this are even more increased if a family member has been diagnosed with the disease. So, if someone in your family has had the cancer, it is recommended you live a cautious lifestyle. This is how I will have to live, as my grandmother died of breast cancer. She was diagnosed twice, after thinking she had beaten the cancer once. The second time it developed, it metastasized into her lymph nodes, killing her. To avoid the same fate, I will have to make sure to live the healthiestShow MoreRelatedFad Diets : Obesity And Obesity1382 Words   |  6 Pageslose weight. Fad diets have become very popular for this reason. Fad diets allow people to simply sit back and take a pill to provide quick weight loss but this weight loss only lasts temporarily. (Fad Diets). On the other hand, few people choose healthy dieting methods, which take longer to see results and include more work but overall are smarter, more efficient methods (Saragih D.R.). A fad diet is any diet that cuts out any particular food group, promises quick weight loss, and requires dailyRead MoreGoals For Improvement Essay716 Words   |  3 Pages(obesity) to promote health and reduce chronic disease risks are through eating healthy diets and achieve and maintain a healthy body weight. Reducing the proportion of adults who are obese in Twin Falls by 10% by being more active and eating healthy diet by promoting and active ad healthy lifestyle. In five years the rate of obesity will be reduced by 10% improvement. Also by educating the adults would be my primary in hopes that it will hopefully teach the younger generation about healthy eating and lifestyleRead MoreWellness in the Corporate Workplace1408 Words   |  6 Pageshelp many companies attract and keep their employees healthy at the same time, along with reduce the cost of healthcare within the company. 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Over the course of the next year, It isRead MoreHow to Prevent Chronic Disease Essay757 Words   |  4 PagesA statistic from World Health Organization indicates that 60% of deaths are caused by chronic diseases. This is related to the increase of affluence and sedentary lifestyle. If we continue living this lifestyle, it will be easier for us to get the diseases. In this fast pace lifestyle, we are always on the go. We usually choose to eat food without thinking much about the food content but just thinking about filling our stomach. Apart from food consumption factor, family history and poll uted surroundingsRead MoreHealth Of Health And Health994 Words   |  4 Pages Today I see health and health education, as a big issue in society but not everyone else seems to have the same thought. Growing up with two parents who worked in the health department has given me a huge desire to live a healthy lifestyle. 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By Abdou Mssiah| Submitted807 Words   |  4 PagesEffective Weight Loss Plan By Abdou Mssiah | Submitted On May 21, 2015 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 Getting fit and healthy is not new to all of us. Information on how to achieve health and wellness areRead MoreObesity : Obesity And Obesity1699 Words   |  7 Pageslarge that two people could share them. Also, not having resources of healthy food, such as grocery stores in neighborhoods, causes problems for getting proper nutrition. (NIH, July 2012) Another interesting link to weight gain is sleep. Sleep is part of a healthy lifestyle and not getting enough increases the obesity risk. This is due to the fact that when people are not sleeping, they tend to eat. â€Å"Sleep helps maintain a healthy balance of the hormones that make you feel hungry (ghrelin) or fullRead MoreVegetarian Diets are the Healthiest Diets Vegetarians have a tendency to live a longer and1700 Words   |  7 Pagesleads to a healthier lifestyle all the while of promoting a healthy weight and diet. Some may worry about whether they are getting the right amount of nutrition or not, but with the right portions of each food group with moderations for the meat category, one can gain adequate nutrition. Vegetarians tend to eat organic over non-organic food due to the antibiotics and chemicals farmers put into their crops. Vegetarian diets are healthier and will help maintain a good lifestyle for many reasons: promotes

Nursing Knowledge Free Essays

What makes Joanna Briggs Institute (JBI) a great source of knowledge for nursing references? It produces and disseminates systematic reviews of health care interventions and promotes the search for evidence in the form of clinical trials and other studies. The column by JBI will cover a broad range of topics and will appear periodically in AJN. With reference to its official website, http://www. We will write a custom essay sample on Nursing Knowledge or any similar topic only for you Order Now joannabriggs.edu.au, The Joanna Briggs Collaboration is a coordinated effort by a group of self-governing collaborative centres, coordinated through the leadership of The Joanna Briggs Institute. The legitimate operations of The Joanna Briggs Collaboration include the promotion of evidence-based health care; education and training; conducting of systematic reviews; the development of Best Practice Information Sheets; the implementation of evidence-based practice; and the conduct of evaluation cycles and primary research arising out of systematic reviews. Various collaborating centre have teamed up to produce excellent and up to date sources that are relatively relevant in medical field. A good source of research should be current, concise, and give factual evidences. The website also contains electronic copies of all JBI collaboration publications that includes such as; Best Practice Information Sheets, systematic reviews, evaluation cycle reports and practice manuals. What’s most important about this research source is that the evidence library offers a variety of reports such as product and technical reports, executive summaries, review protocols, and a Cochrane library. For further research, it offers various database such as a systematic review database and database of abstract reviews of effects. Overall, this research source will definitely help someone to find pertinent facts and information on medical field. Sigma Theta Tau International As a knowledge and leadership organization, the Honor Society of Nursing, Sigma Theta Tau International responds to health and nursing profession trends and issues that are germane to its mission.( http://www.nursingsociety.org/resources/main.html) The site is a good start point for research, here you will find; ØÂ   Resources and Position Papers – Position statements and resource papers about trends and key issues that are developed by the society. ØÂ   Global Alliances – affiliations alliances of society with other eminent international organizations for stronger organization. ØÂ   Various Organizational Affiliates ØÂ   National Quality Measures Clearinghouse – NQMC, sponsored by the Agency for Healthcare Research and Quality (AHRQ), it is a public storehouse for evidence-based quality measures and measure sets. The site offers more than a research source; it also acts a focal point for nursing communities where they can exchange information on various aspects of nursing. There is also a special link for student nurse resources and society resources. As they value their members they offer mentoring programs to enhance the leadership and potential skills of nurses. Its commitment does not only rely to library resources and research but also dedicated to its society, community and fellow members. They also have a foundation that serves the culmination of overall purpose of the organization. Certain communities are established to promote well being and participation in socio civic cultural activities of nurses. In general, this site offers a great mixture of facts, information, and interaction made by nurses to its fellow nurses. A well informative site that serves as a ground for various nurses all through out; thus, with the organization mission and vision that will has a parallel principle which will serve as continuous commitment to the society. References: http://www.joannabriggs.edu.au http://www.nursingsociety.org/resources/main.html How to cite Nursing Knowledge, Essay examples

Risk Identification and Management Plan-Samples for Students

Question: You are required to follow the Project Management Institute Process for Managing Project Risks. Answer: Introduction Risk management is the technique we need to use in project management to control the three constraints of the project that is the time, the scope and the cost[1]. This risk management plan provides a technique or step to control the changes in the scope, the time and the cost from getting overrun. Background of the case study OIT (Office of Information Technology) of SFSU (Silicon Forest State University) use ticketing software to track and report the bugs which gets generated in all the departments in the university. The front end users were using Window based Remedy software, but the back end users uses UNIX based software Request Tracker. Because of which the transfer of information between front and back end need to be done manually entering the data from Remedy to Request Tracker. So, it was decided by head of the department of USS (User Support Services) to replace the ticketing software of front end user by Request Tracker. The project was supervised by Ron Bashley, additionally he was responsible for creating interfaces and Harry Bonnett for replacing the by Request Tracker. So the project scope is to replace the Remedy by Project Tracker system. Risk Management Plan The dangers in any undertaking are overseen on the premise of the procedures characterized in the risk and hazards administration design. The activities which includes in the preparation of risk management plan are Identification of Risk, Risk Analysis, Risk Monitoring and Risk Mitigation[2]. The risks are of two types, one is positive risk which is the opportunities and we must always adopt procedure to explore for the maximization and the negative risks are the risk for which mitigation plan is done. The risks can be of many types, and capable of effecting cost, schedule, quality, technical, contractual, procurement, policies etc.[3]. The ultimate aim of the plan is to set the mitigation action plan for all the identified risks specially the high or medium-high zone[4]. There are various types of risks mitigation processes or steps which need to be followed to for the proper mitigation planning. There can be mainly four types of response after the assessment of risks are done, Avoi dance, Acceptance, Mitigation and Deflection. Risk Identification Recognizable proof of dangers should be done insightfully to get to the entire circumstance of the task and look past the limits and out of the case considering. The maximum detailed identification of risks needs to be done. While identifying risk it must be kept in mind that the risks will not delay the project unless it is identified and mitigation planning done, but the threat will remain with those which are yet to be identified if could not be identified. Accordingly all the probable list of risks (positive or negative) needs to be documented in register. Risk / Opportunity Identification Number Date Logged Raised By Status Type Description and Cause 1 24/08/2017 Ron Open Risk There is a risk of making some miss communication during the project phase due to the non-using of 'Remedy' software in the front end user group 2 24/08/2017 Ron Open Risk There is a risk of non-delivery of the e-mail sent from end use group to back end group for some bug rectification 3 24/08/2017 Harry Open Opportunity There is an opportunity of improving the communication and minimizing any errors between the users and back end by the implantation of 'Request Tracker' all over throughout the departments of the university. So if doing the user interface and replacement of the software 'Remedy' could be expedited, the communication can be made easier well before six months of time 4 24/08/2017 Pike Open Risk There is a risk of slipping the delivery date because of taking so much time in gathering the requirements from the users Risk Analysis [5] Risk / Opportunity Analysis Number Description and Cause Likelihood Consequence 1 There is a risk of making some miss communication during the project phase due to the non-using of 'Remedy' software in the front end user group Almost Certain Major 2 There is a risk of non-delivery of the e-mail sent from end use group to back end group for some bug rectification Possible Major 3 There is an opportunity of improving the communication and minimizing any errors between the users and back end by the implantation of 'Request Tracker' all over throughout the departments of the university. So if doing the user interface and replacement of the software 'Remedy' could be expedited, the communication can be made easier well before six months of time Possible Moderate 4 There is a risk of slipping the delivery date because of taking so much time in gathering the requirements from the users Possible Major So after plotting it in the matrix Risk responses plan for identified risks. Following actions can be taken to increase the opportunity and decrease the threat: Risk No. 1 (Extreme Risk): the risk must be avoided at any cost to avoid raise of any major issue during the project phase. So, review meeting frequency need to be increased for personal interaction an avoid any miss communication Risk No. 2 (High): any major issue which has been sent through e-mails must again be verified verbally over phone regarding its receipt Opportunity No. 3 (Medium): more dedicated team members need to be involved and assets should be expanded if conceivable from some division for the task stage. Risk No. 4 (High): need to avoid by increasing the resources in the project Monitoring and Controlling Risks The risks identified need to be discussed first in all review meetings so that the issues can be tracked throughout the project life cycle and whenever felt is going serious, some extra measures need to be taken to again reduce the possibility and impact of the negative risk. At the same time if any other risks come in to mind of any team members, it must be documented first n the register and then traced according to the earlier risks too after doing the proper analysis and mitigation plan. Justification This plan has captured all the required parameters for analyzing it properly and monitor during the project phase by discussing the issue or the opportunities first during all the weekly review meetings so that it gets the maximum importance among all stakeholders. In case of change in status of any risks or opportunities, it need to be informed to all the related team members. Conclusion This is to conclude the whole report is developed on the basis of the risks and the opportunities being identified which the team can faces in execution stage. Then the analysis is performed in the best possible manner, although the numbers of risks in the register are less, but it can be increased by collecting further data from other team members too. The mitigation plans are also strong enough to counter the risks and enhance the opportunity. References Rajman Md. Rawi. (2013, December) Project Risk Identification for New Project Manager. [Online]. https://www.projecttimes.com/articles/project-risk-identification-for-new-project-manager.html mark Piscopo. (2017) Risk Management Plan. [Online]. https://www.projectmanagementdocs.com/project-planning-templates/risk-management-plan.html#axzz4qmTwRGbJ et al. Wiley. (2017) 11.2 Risk Management Process. [Online]. https://pm4id.org/chapter/11-2-risk-management-process/ Science Enginerng Medicine. (2017) Chapter: 5 Risk Mitigation. [Online]. https://www.nap.edu/read/11183/chapter/7#51 Sidharth Thakur. (2015, June) A Critical Tool for Assessing Project Risk. [Online]. https://www.brighthubpm.com/risk-management/88566-tool-for-assessing-project-risk/

Actual Practice Problems of Audit Procedure free essay sample

The purpose of audit procedures is to provide detailed audit steps to be performed during the audit fieldwork that will achieve the specific audit objectives. The auditor’s work will be divided into several distinct phases. . A schematic representation of these phases is as follows:- 1. Accepting the Audit Engagement 2. Planning of Audit 3. Performing Audit Tests 4. Reporting the Findings Figure: â€Å"Standard Audit Procedure at a glance. First Phase of the Audit Process: Accepting the Audit Engagement. At first auditor develops a general strategy and a detailed approach for the expected nature, timing and extent of the audit. At the same time they also set out the nature, timing and extent of planned audit procedures required to implement the overall audit plan. The considerations are- * Client intimation to be appointed as auditor. * Evaluate integrity of management. * Identify special circumstances and unusual risk. * Assess competence to perform audit. * Evaluate independence. * Determine ability to use due care. We will write a custom essay sample on Actual Practice Problems of Audit Procedure or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page * Preparation of engagement letter. Second Phase of Audit Process: Planning the Audit. Adequate planning of the audit work helps to indentify the important areas and provide appropriate attention of the audit. The purpose of planning are identified potential problems and proper assignment of work to assistants. Familiarization: Here auditor obtains understanding of client’s business and industry and evaluate the MGT’s use of the going concern assumption in the preparation of Financial Statement. Following steps are followed- * Review prior year’s working papers. * Review industry and business data. * Visit client operations. * Make inquiries of management. * Determine existence of related parties. * Consider impact of applicable accounting and auditing pronouncements. Performance of Analytical Procedures: The analysis of significant ratios and trends including the resulting investigation of fluctuations and relationships that are inconsistent with other relevant information or deviate from predicted amounts. Making Preliminary Judgments about Materiality: It is the omission or misstatement of information that influence the economic decision of users those are taken on the basis of the financial statements. Consideration of Audit Risk Exposure: The risk that the auditor expresses on inappropriate audit opinion when the financial statements are materiality misstated. Components of audit risk- * Inherent Risk. * Control Risk. * Detection Risk Understanding Client’s Internal Control System (ICS): Understanding of the internal control is a prerequisite to identify and assess the risks of material misstatement of the Financial Statement whether due to fraud or error. According to Para 43 of BSA, IC consists of the following components- * Control environment * The entity’s risk assessment process. * Control activities. * Monitoring the control. Third Phase of Audit Process: Performing Audit Tests The process of collection and evaluation of evidence related to various audit tests. The phase of performing audit tests involves following steps- 1) Obtain evidential matter through audit tests. 2) Evaluate the evidence obtained for sufficiency and appropriateness and 3) Document the audit evidence in working paper. Vouching: The selecting entries are the accounting records and inspecting the documentation that served as the basis for the entries with a view to ascertaining the propriety and validity of the recorded transaction. Audit Samplings: It involves the application of audit procedures to less than 100% f items within as account balance or class of transactions such that all sampling units have a chance of selection. Last Phase of Audit Process: Reporting the Finding. After performing audit test the auditor prepare a report that includes the expression of an independent and expert opinion on the fairness of Financial Statements. This opinion provides users of F/Ss with reason able assurance that the statements are in conformity with GAAP. The auditor should review and assess the conclusions drawn from the audit evidence obtained as the basis for the expression of an opinion on the Financial Statements. Different types of audit reports or opinions are- * Standard Unqualified Audit Report. * An Unqualified opinion with explanatory Language. * A Qualified Opinion and * An Adverse Opinion. Actual Procedure Followed by CPA Firm. When we asked to Mr. Abul Kashem FCA about the actual audit procedure, he clearly shows that in this stage the auditor examines records, documents, or tangible assets. The auditor also examines the physical existence of material negotiable assets and the terms and conditions of agreements. Then he specifically mentioned following steps are followed to conduct an audit to garments organization. Step 1 A. Offering: At first the garments organization offer the CPAs firm to audit there financial statements through the open advertisement in newspaper or websites. Also sometimes the garments organization makes a contract with some specific CPAs firm to conduct the audit. The garments organization specifies the time to perform the audit. B. Submission of Proposal: We find out the interested CPAs firm submit a proposed to the garments organization/AMTRANET GROUP along with some specifies issues related to potential audit practice. * Draft plan of the audit practice. * Cost of audit. Human resources that may be used in performing audit and * The Logistic supports that should be needed in performing audit. Then AMTRANET group /any garments organization analyze the disclosed terms and conditions provided by the numbers of interested CPAs firm. After completing the analysis the AMTRANET group or any garments organization selects a CPAs firm in term of low cost and the goodwill of the firm. But there is the matter of fact that most garments /AMTRANET group prefer the personal relation with the CPAs firm to select a CPA firm. C. Acceptance of Latter: In this stage, the AMTRANET/any garment industry send an acceptance letter to the selected CPA firm that Specifying the CPA firm is selected for conducting the audit practice. D. NOC Letter: After accepting the appointment letter, the potential CPA firm collects the NOC from the prior auditor about the clearance by them. Here it is must be mentioned that this letter must be collected within by15 days after providing the acceptance letter. E. Risk Assessment: Here the selected CPA firm assures the prospected risk that may arise during the course of audit. CPA firm consider the following issue: * Any internal constraints. Any political issue and * Insufficient evidence. F. Consent: In this stage, the selected audit firm fills up and submits a form to RJSC and notifying that they are appointed as auditor of AMTRANET group/any garment organization. STEP 2 Actually in this stage the certified public accountants firm makes a plan to perform the audit. 1. Initial Meeting: Before planning th e audit the owner of the certified public accountants (CPA) firm i. e. , MR ABUL KASEM Fca Partner, Rahman Kasem amp; Co make a preliminary meeting with the Board of Directors (BOD) of that garments (Like Amtranet Group) and discuss about the audit plan. Here the garments (Like Amtranet Group) describes 1) The unit or system to be reviewed, 2) The organization, 3) Available resources (personnel, facilities, equipment, funds), 4) Other relevant information. 2. Preliminary Survey: After the initial meeting the audit firm conducts a preliminary survey in the garment organization to collect some information in order to obtain a general overview of operations. Auditor talks with key personnel and reviews reports, files, and other sources of information 3. Planning the Audit:

Art for Life essays

Art for Life essays The reintroduction to the arts in the curriculum has been a slow process with many detours along the way. It has also been compared to Gardners theory of multiple intelligences in this way: Three important truths are woven together in Gardners characteristically perceptive trope. First is the encouraging fact that, now, schoolteachers, college professors, administrators, artists, critics, art historians, aestheticians and others, are combining their talents and techniques in an effort to strengthen American art education. Second is the discouraging fact that these par-ties, like those in any new ensemble, are having difficulty in achieving harmony. And third is the practical truth that their own judgment as to what works best will not be the final arbiter of their success. (Moore, p.5) Throughout history, art has brought people together and was considered a great contribu-tion, but my research brought me to this statement: What I want to stress here is not how we are connected to the past, but how strongly we are disconnected. For practical purposes current art instruction doesnt involve a fixed curriculum, a hierarchy of genres, a sequence of courses, a coherent body of knowledge, or a unified theory of practice. (Elkins, p.38) Elkins shows his concern for the lack of stability and instruction in schools regarding art based programs. The arts should be an integral part of the school curriculum from kindergarten through high school graduation. Children should be exposed to original ways of thinking and imagina-tion. They should be allowed to study sculpture, painting, journalism, dance, any for of self-expression that involves creative thinking. However, society has been reduced to relying on computer games and television for their entertainment. Children no longer sit down with cray-ons and paper to draw their rendition of a giraffe in the jungle. Instead, tel...

NUR 654 Class Evaluation Personal Statement Example | Topics and Well Written Essays - 250 words

NUR 654 Class Evaluation - Personal Statement Example Public Policies, I can say, overrule Nursing practice. In fact, going by the various policies that were reviewed through NUR 654, it is blatant that Nursing is at the mercies of the Public Policies. The policies can either lift the standards of nursing or bring it down. For instance, Representative Manny Diaz had sponsored a House bill that, in my opinion, would lift the face of Nursing in the State of Florida by liberating the experienced nurses. Before then, the prior laws had tied their hands. From a personal perspective, the policies are both constructive and destructive. These policies have been very instrumental in curbing the emergence of fraudulent nurses. The policies have always aimed at the perfection of nursing practice. For instance, even as HB 547 sought for the liberation of nurses, it still emphasized that a nurse must be under a strict supervision for a period not less 2000 hours in 3 years. This step is just to ensure that perfection is achieved for the good of the public. However, who formulates these policies and how they are passed into laws is a debatable matter. How can a legislator who has never stepped into a Nursing class, for instance, sit down and design policies that guide the practice? What does he or she know about nursing practice? I find this a weakness in the making of public policies. I suggest that policies that govern nursing be drafted by a panel of nurses, with little political and public

Unhealthy Americans Essay Example | Topics and Well Written Essays - 2750 words

Unhealthy Americans - Essay Example Culture is a bearer of traditions and customs which make the base for the every country. American culture is very interesting because it includes the pieces of the cultures of other countries: everything concerning food, traditions and way of life was brought form the countries of Europe and Southern America. Nowadays all this is combined into one special American culture which determines the way of life of Americans. American culture is known throughout the world and everybody knows the main features of this culture. Now American culture is in the process of occupying the world: American food and way of life are very popular now. Though Americans are very concerned about the result of their unhealthy way of life and their unhealthy food. Nowadays the most important problem of the American people is the problem of weight. It is the most dangerous and progressing problem. People in America gain weight because chief food and immovable way of life. At least two thirds of adult people in America are considered to be stout, or even worse suffer from obesity. The annual sum for treating the diseases which were caused by obesity is more than a hundred million. Now more and more people recognize the problem and the great money are spent for special diet foods, physical exercises, restaurants have the range of dishes with reduced calories. The second problem is the immovable way of life. There level of economical and technological development of the country is very high and the average citizen can have a car to drive. That is why the everyday life does not require walking or some other physical efforts. Along with the problems of obesity and immovable way of life there are some unhealthy problems which exist in every countries of the world. Such problems are drugs, smoking and alcohol drinking. It is a sad fact that mostly it is popular among the young people. So it is a risk that the new generation will have many serious diseases. Especially this problem

Importance Of Capital Structure To A Firm Finance Essay

Importance Of Capital Structure To A Firm Finance Essay Capital Structure of a company refers to the composition or make-up of its capitalization and it includes all long-term capital resources, viz. Loans, reserves, shares and bonds,-Gestenberg Introduction Capital Structure is one of the most complex areas of financial decision making because of its interrelationship with other financial decision variables. Poor capital structure decisions can result in high cost of capital thereby lowering the Net Present Values of projects and making more of them unacceptable. Effective capital structure decision can lower the cost of capital , thereby increasing the value of the firm. It is particularly important for small business owners to determine a target capital structure for their firms, since capital is expensive for such small businesses. Capital structure decisions require considering a variety of factors. In general, companies use debt more when they have steady, constant sales levels, assets that have good returns for loans and a high growth rate . On the other hand, companies that have poor credit ratings, conservative management, or high profitability rely on equity capital instead. Capital Structure Capital structure is a business finance term that describes the proportion of a companys capital, or operating money, which is obtained through debt and equity or  hybrid securities [1]. Debt consists of loans and other types of credit that is to be repaid in the future, usually with interest. Equity involves ownership  interest in a corporation in the  form  of common stock or preferred stock. Equity financing does not involve a direct obligation to repay the funds which is in contrast to debt financing,. Instead, equity investors are able to exercise some degree of control over the company as they become part-owners and partners in the business. The goal of a companys capital structure decision is to maximize the gains for the equity shareholders. The optimal capital structure is the one that maximizes the price of the stock and simultaneously minimizes the cost of capital thus striking a balance between risk and return. [2] A firms major decision is its financial decisions which can be analyzed in the theory of Corporate Capital Structure that is based on a model developed by Dodd(1986) and is determined mainly by cost variables- equity, debt and bankruptcy risk and other potential variables such as growth are, profitability and operating leverage. The primary advantage of debt financing is that it allows the founders to retain ownership and control of the company. Equity investors claim does not end until their stock is sold as compared to debt obligations which are limited to the loan repayment period, after which the lender has no further claim on the business. Debt financing tends to be less expensive for small businesses over the long term, though more expensive over the short term, than equity financing. The major disadvantage is that it requires a small business to make regular monthly payments of principal and interest. Due to such regular payments, young companies often experience shortages in cash flow. Debt financings availability is often limited to established businesses which is a disadvantage associated with it. Since lenders primarily seek security for their funds, it can be difficult for unproven businesses to obtain loans. The main advantage of equity financing for small businesses is that there is no obligation to repay the money. The investors in equity financing often prove to be good sources of advice and contacts for small business owners. The main disadvantage of equity financing is that the founders must give up some control of the business. Some sales of equity, such as initial public offerings, can be very complex and expensive to administer. Such equity financing may require complicated legal filings and a great deal of paperwork to comply with various regulations. Features of a Capital Structure Capital structure is that level of debt-equity proportion where the market value per-share is maximum and the cost of capital is minimum. It should have the following features: Profitability/Return: Studies have shown that the relationship between debt-equity ratio and a firms profit margin is such that for a firm which prefers to finance its investments through self-finance are more profitable than firms which finance investment through borrowed capital, firms prefer competing with each other than cooperating and firms use their investment in fixed assets as a strategic variable to affect profitability.[3] Solvency/Risk: Capital Structure of a firm indicates how much the company is leveraged by comparing what it owes to creditors and investors to what it owns. It reveals the degree to which the companys management is willing to fund its operations with debt, rather than equity. Lenders are sensitive about this feature as a high debt-equity ratio will put their loans at risk of being unpaid.[4] Flexibility: Flexibility is the ability to make decisions that the firm thinks are most apt even when others disagree. The level of flexibility the management can have depends on how the firm is financed. Debt offers little flexibility relative to equity. However, the flexibility offered by equity depends on the extent to which shareholders are inclined to agree with managements strategic choices. The flexibility benefit of equity is high only when the share price is high.[5] Conservation/Capacity: If a firm starts with a specific business risk, then the total risk associated with stock and debt is not affected by the capital structure. This is called conservation of risk. Risk is neither created nor destroyed.[6] Debt capacity involves the assessment of the amount of debt that the organization can repay in a timely manner without forfeiting its financial viability.[7] Control: The capital structure of a firm shows when control is allocated to only shareholders and when to others like creditors, or the management team. Generally the shareholders get control when the firms cash flow is sensitive. Also , debt value and firm value are negatively correlated when debtholders have veto power[8]   Determinants of Capital Structure Capital structure of a firm is determined by various internal and external factors. The macro variables of the economy are inflation rate, tax policy of government, capital market condition. The characteristics of an individual firm, termed as micro factors (internal), also affect the capital structure of enterprises. This section presents how the micro-factors affect the capital structure of a firm Size of a Firm: There is a positive relation between the capital structure and size of a firm. The larger the firms the more diversified they are. They have easy access to the capital market, receive higher credit ratings for debt issues, and pay lower interest rate on debt capital. Further, larger firms are less prone to bankruptcy and this implies the less probability of bankruptcy and lower bankruptcy costs. Hence, the lower bankruptcy costs, the higher debt level.[9] Growth Rate: There is a contradictory relation between the growth rate and capital structure. The equity controlled firms tend to invest sub-optimally to get wealth from the enterprises bondholders. They are more flexibility in their choice of future investment. Hence, growth rate is negatively related with long-term debt level.[10] Business Risk: There is a negative relation between the capital structure and business risk. Lesser the stability of the earnings of the enterprises, the greater is the chance of business failure and the greater the weight of bankruptcy costs on enterprise financing decisions. Hence, as business risk increases, the debt level in capital structure of the enterprises should decrease.[11] Dividend Payout: There is an adverse relation between the dividend payout ratio and debt level in capital structure. The low dividend payout ratio means increase in the equity base for debt capital and low probability of going into liquidation. As a result of low probability of bankruptcy, the bankruptcy cost is low. This implies high level of debt in the capital structure.[12] Operating Leverage: The use of fixed cost in production process also affects the capital structure. The high operating leverage-use of higher proportion of fixed cost in the total costs over a period of time-can magnify the variability in future earnings. There is a negative relation between operating leverage and debt level in capital structure. The higher operating leverage, the greater the chance of business failure and the greater will be the weight of bankruptcy costs on enterprise financing decisions. Industry Life Cycle: Firms tend to adopt different financing strategies and a specific hierarchy of decision-making as they progress through the phases of their business life cycle. Debt is fundamental to business activities in the early stages, representing the first choice. However, in the maturity stage, firms re-balance their capital structure, substituting debt for internal capital.[13] Degree of Competition: Debt ratios are reduced as the scope of competition falls. For oligopolies, debt ratios show a significant and positive effect on prices.[14] Company Characteristics: Variables of size and growth opportunity in total assets reveal a positive association with the leverage ratio, however, profitability, growth opportunities in plant, property and equipment, non-debt tax shields and tangibility reveal inverse relation with debt level.[15] Forms of Capital Structure Capital Structure can be of various forms: Horizontal capital Structure: The firm has no component of debt in the financial mix. Expansion of the firm is through equity and retained earnings only. Vertical Capital Structures: The base of the structure is a little amount of equity share capital which serves as the foundation for a super structure of preference share capital and debt. Pyramid Shaped Capital Structure: Large proportion consisting of equity capital and retained earnings. Inverted Pyramid shaped Capital Structure: Small component of equity capital, reasonable retained earnings and increasing component of debt. Replacement Modernization Expansion Diversification Capital Structure Decision Desired Debt-Equity Mix Existing Capital Structure Payout Policy Effect on Return Effect on Risk Effect on Cost of Capital Value of Firm Optimum Capital Structure Capital Budgeting Decision Need for Funds Capital Structure Decision Process Internal Funds Debt External Equity DIFFERENT APPROACHES TO CAPITAL STRUCTURE Weighted Average Cost of Capital It is the expected rate of return on the market value of all the firms securities. Anything that increases the value of the firm also minimizes the WACC if operating income is constant. It is a calculation of a firms cost of capital in which each category of capital is proportionately weighted. All capital sources   common stock, preferred stock, bonds and any other long-term debt   are included in a WACC calculation. The WACC equation  is the cost of each capital component  multiplied by its proportional weight and then summing:   WACC = E/V * Re + D/V * Rd * (1- Tc) Where:   Re = cost of equity   Rd = cost of debt   E = market value of the firms equity   D =  market value of the firms debt   V = E + D   E/V = percentage of financing that is equity   D/V = percentage of financing that is debt   Tc =  corporate tax rate   Assumptions There is no income tax, corporate or personal. The firm believes in paying all of its earnings and dividends. A 100% dividend payout ratio is assumed. Investors have identical probability distributions of operating income for each company. The operating income is not expected to grow or decline over time. A firm can change its capital structure instantaneously without incurring transaction costs. rd represents the cost of debt For 100% dividend payout, re represents cost of equity V = D + E. ra is the overall capitalisation rate of the firm. It can also be expressed as: ra = rd[D/(D+E)] + re[E/(D+E)] NET INCOME APPROACH According to NI approach both the cost of debt and the cost of equity are independent of the capital structure; they remain constant regardless of how much debt the firm uses. This means that, the average cost of capital declines and the firm value increases with debt. This happens because when D/E increases, rd which is lower than re, receives a higher weight in the calculation of ra. This approach has no basis in reality; the optimum capital structure would be 100 per cent debt financing under NI approach. This can be illustrated with the help of a numerical. There are 2 firms A and B similar in all aspects except in the degree of leverage employed. Firm A Firm B Operating income(Rs.) 10,000 10,000 Interest on debt(Rs.) 0 3,000 Equity Earnings(Rs.) 10,000 7,000 Cost of equity capital 10% 10% Cost of debt capital 6% 6% Market Value of equity(Rs.) 1,00,000 70,000 Market value of debt(Rs.) 0 50,000 Total value of the firm(Rs.) 1,00,000 1,20,000 The average cost of capital for firm A is 10%. The average cost of capital for firm B is 8.66% NET OPERATING INCOME It is the opposite of NI Approach. According to NOI approach the value of the firm and the overall capitalization rate are independent of the firms capital structure. That is, ra and rd are constant for all degrees of leverage. Now, re = ra + (ra rd)(D/E) The market capitalizes the firm as a whole at a discount rate which is independent of the firms debt-equity ratio. In the absence of taxes, an individual holding all the debt and equity securities will receive the same cash flows regardless of the capital structure and therefore, value of the company is the same. An increase in the use of debt funds which are cheaper is offset by an increase in the equity capitalization rate. This happens because equity investors seek higher compensation as they are exposed to greater risk from increase in the degree of leverage. They increase the capitalization rate re as the leverage increases. Numerically, this can be explained. Two firms A and B are similar in all aspects except the degree of leverage employed by them. Firm A Firm B Operating income(Rs.) 10,000 10,000 Overall capitalization rate 0.15 0.15 Total market value 66.667 66,667 Interest on debt(Rs.) 1,000 3,000 Debt capitalization rate .10 .10 Market Value of debt(Rs.) 10,000 30,000 Market value of equity(Rs.) 56,667 36,667 Degree of leverage 0.176 0.818 Equity Capitalization for Firm A= (9,000/56,667) = 15.9% Equity Capitalization for Firm B = (7,000/36,667) = 19.1% TRADITIONAL APPROACH The traditional approach argues that moderate degree of debt can lower the firms overall cost of capital and thereby, increase the firm value. The initial increase in the cost of equity is more than offset by the lower cost of debt. But as debt increases, shareholders perceive higher risk and the cost of equity rises until a point is reached at which the advantage of lower cost of debt is more than offset by more expensive equity. The principal implication of the traditional approach is that the cost of capital is dependent on the capital structure and there is an optimal capital structure which minimizes the cost of capital. At this level, the real marginal cost of debt and equity is the same. MODIGLIANI AND MILLER POSITION Similar to NOI Approach Value of the firm is independent to its capital structure i.e. Independence of total valuation and the cost of capital of the firm from its capital structure NOI is purely conceptual, Doesnt provide operational justification Supports NOI and provides behavioral justifications. Assumptions: Capital market is perfect (i)Investors are free to buy and sell (ii) Well informed market (iii) Firm investors can borrow on the same terms (iv) Rational behavior of investors (v) No transaction cost Homogeneous risk class All investors have the same expectations of the firms EBIT No Corporate Tax Preposition I The value of a firm is equal to its expected operating income divided by the discount rate appropriate to its risk class. It is independent of its capital structure.'[16] V= D + E = O/r Where: O is the expected operating income; r is the discount rate applicable to risk class. MM invokes an arbitrage argument to prove the preposition. In equilibrium, identical assets sell for the same price, irrespective of how they are financed. This is also known as the law of conservation of value. Arbitrage Argument Consider two firms U and L, similar in all respects except in their capital structure. Firm U is unlevered, financed by equity alone and firm L is a levered firm. Firm A Firm B Operating income(Rs.) 1,50,000 1,50,000 Interest 0 60,000 Equity Earnings 1,50,000 90,000 Cost of equity 0.15 0.16 Market value of equity 10,00,000 5,62,500 Cost of debt 0.12 Market value of debt 0 5,00,000 Market value of the firm 10,00,000 10,62,500 Average cost of capital 0.15 0.1412 The value of the levered firm is higher than that of the unlevered firm. Such, a situation, argue MM, cannot persist because equity investors would do well to sell their equity in firm L and invest in firm U with personal leverage. For example, if an investor owns 10% equity in firm L, he would: Sell his equity in firm L for Rs. 56,250 Borrow Rs. 50,000, an amount equal to 10% of Ls debt at an interest rate of 12%. Buy 10% of firm Us equity for 1,00,000. His income remains the same. Old income from investment in firm L New income from investment in firm U 10% firms equity income 9,000 15,000 12% interest on loan of Rs. 50,000 (6,000) 9,000 9,000 When investors sell their equity in firm L and buy the equity in firm U, the marker value of firm L tends to decline and the market value of firm U tends to rise. This process continues until the market value of both the firms become equal. As a result, the cost of capital for both the firms becomes the same. Preposition II Firm A 100% equity Firm B 50-50%ratio Expected earnings per share (Rs.) 4 5 Price per share(Rs.) 20 20 Expected return to equity shareholders 20% 25% An increase in financial leverage increases the expected earnings per share but not the share price. This is because the change in the expected earnings is offset by a corresponding change in the return required by shareholders. We know, re = ra + (ra-rd)(D/E) Preposition II states that The expected return on equity is equal to the expected rate of return on assets, plus a premium. The premium is equal to the debt-equity ratio times the difference between the expected return on assets and the expected return on debt. The general implications are that for low levels of debt, the firms debt is considered risk-free. This means that rd is independent of D/E and hence re increases linearly with D/E. As the debt reaches a threshold limit, the risk of default increases and the return on debt rd rises. To compensate this , the rate of increase in re decreases. This happens because, beyond the threshold level, a portion of the firms business risk is borne by the suppliers of the debt capital. WACC Warnings Sometimes the objective in financing is not maximize overall market value but to minimize the WACC. If MMs proposition 1 holds true then they are equivalent objectives. However, if they dont, then the capital structure that maximizes the value of the firm also minimizes its WACC. Warning 1: Shareholders want management to increase the firms value. They are more interested in being than in owning a firm with low WACC. Warning 2: Since shareholders demand higher expected rates of return than bondholders, therefore debt is the cheaper capital source, so WACC can be reduced by borrowing more. However, this extra borrowing leads the stockholders to demand a still higher expected rate of return.[17] Criticisms of MM Theory Firms are liable to pay taxes on their income. Bankruptcy costs are quite high. Agency costs exist because of conflict of interest between managers and shareholders. Managers have a preference for a certain sequence of financing. Personal leverage and corporate are not perfect substitutes. TRADE-OFF THEORY OF CAPITAL STRUCTURE It states that a company chooses how much debt finance and equity finance to use by balancing the costs and benefits. It states that there is an advantage to financing with debt which is the  tax benefits of debt  and there is a cost of financing with debt which is the costs of financial distress including  bankruptcy costs of debt  and non-bankruptcy costs. A firm that is  optimizes its overall value focuses on the trade-off when choosing how much debt and equity to use for financing. COSTS OF FINANCIAL DISTRESS Different firms and different industries will have different magnitudes of costs if they encounter financial distress. With some firms, distress will result in both customers and suppliers fleeing. With other firms, the fact that a firm is close to bankruptcy will not affect customers. When a firm experiences financial distress several things can happen. Arguments between shareholders and creditors delay the liquidation of assets. Bankruptcy cases take years to settle and during this period machineries and equipments rust and become obsolete. Assets sold under distress conditions, fetch a price lesser than their economic value. The legal and administrative costs associated with bankruptcy are quite high. Managers may lower the quality of goods, give unacceptable customer service, ignore welfare in a bid to survive in the short run. BANKRUPTCY COSTS OF DEBT   These the increased costs of financing with  debt  instead of  equity  that result in a higher  probability  of  bankruptcy. The fact that bankruptcy is generally a costly process and not just a transfer of  ownership  implies that these costs negatively affect the total  value  of the firm. These costs can be thought of as a financial cost, because as the probability of bankruptcy increases the financial costs increases. PECKING ORDER THEORY  OR  PECKING ORDER MODEL It  states that companies  prioritize  their sources of financing according to the law of least effort, or of least resistance, preferring to raise equity as a financing means of last resort. Hence, internal funds are used first, and when that is depleted,  debt  is issued, and when it is not sensible to issue any more debt, equity is issued. This theory prefers internal financing when available and maintains that businesses adhere to a  hierarchy  of financing sources and, and debt is preferred over equity if external financing is required. AGENCY COST   It is an  economic  concept that relates to the cost incurred by an organizations associated with problems such as divergent  management-shareholder objectives and  information asymmetry.   The information asymmetry causes the agency problems of  moral hazard and  adverse selection. Agency costs mainly arise due to divergence of control, separation of ownership and control and the different objectives the managers consider. KINDS OF ANALYSIS FOR CHOOSING THE CAPITAL STRUCTURE Leverage Analysis EBIT EPS Analysis ROI ROE Analysis Ratio Analysis Cash Flow Analysis Comparative Analysis Capital Structure Policies in Practice We will see a few in detail. LEVERAGE ANALYSIS : Leverage arises from the existence of Fixed Costs. There are two kinds of Leverage: Operating Leverage: arises from the firms Fixed Operating costs such as salaries, depreciation, insurance, property taxes, and advertising outlays. Financial Leverage: arises from the firms Fixed Financing Costs such as Interest on Debt. Sales Sales 500 units 600 units Revenues 500,000 600,000 Variable operating costs 250,000 300,000 Fixed operating costs 200,000 200,000 Earnings before interest and taxes 50,000 100,000 Operating leverage arises from the existence of fixed operating expenses. When a firm has fixed operating expenses, 1 percent change in unit sales leads to more than 1 percent change in EBIT. Consider the case of a firm, XYZ Limited which is currently selling a product at Rs 1000 per unit. Its variable costs are Rs 500 per unit and its fixed operating costs are Rs 200,000. The earnings before interest and taxes at two levels of sales, viz., 500 units and 600 units, is shown below: In the above example, a 20 percent increase in unit sales leads to a 100 percent increase in profit before interest and taxes, thanks to the existence of fixed operating costs. Hence, fixed operating costs magnify the impact of changes in revenues. This the magnification works in the reverse direction as well. Degree of Operating Leverage It refers to the sensitivity of PBIT (or EBIT) to changes in unit sales or Sales. Picture1.png It measures the effect of change in sales revenue on the level of PBIT. Financial leverage emanates from the existence of fixed interest expenses. The use of fixed-charges sources of funds, such as debt and preference capital, along with owners equity in the capital structure is known as financial leverage (or gearing or trading on equity). When a firm has fixed interest expenses, 1 percent change in profit before interest in taxes (PBIT) leads to more than 1 percent change in profit before tax (or profit after tax or earnings per share). Consider the case of XYZ Limited, which currently has an PBIT of Rs 50,000. Its fixed interest expenses are Rs 30,000 and its tax rate is 50 percent. It has 10,000 shares outstanding. The profit before tax, profit after tax, and earnings per share for XYZ Limited at two levels of PBIT, viz., Rs 50,000 and Rs 60,000 are shown below: Case A Case B Profit before interest and taxes 50,000 60,000 Interest expense 30,000 30,000 Profit before tax 20,000 30,000 Tax 10,000 15,000 Profit after tax 10,000 15,000 Earnings per share 1 1.50 In the above example a 20 percent increase in PBIT leads to a 50 percent increase in profit before taxes (or PAT or EPS), thanks to the existence of fixed interest expenses. Hence, fixed interest expense magnifies the impact of changes in PBIT. The magnification works in the reverse direction as well. Degree of Financial Leverage It refers to the sensitivity of PBT (or PAT or EPS) to changes in PBIT. The financial leverage employed by a company is intended to earn more return on the fixed-charge funds than their costs. The surplus (or deficit) will increase (or decrease) the return on the owners equity. Combined leverage, or total leverage, arises from the existence of fixed operating costs and interest expenses. Due to the existence of these fixed costs, 1 percent change in unit sales, leads to more than 1 percent change in PBT (or PAT or EPS). Consider the case of XYZ Limited, which currently has revenues of Rs 500,000. (Rs 500 units are sold at Rs 1,000 per unit). Its variable costs are Rs 500 per unit and its fixed operating costs are Rs 200,000. Its fixed interest expenses are Rs 30,000 and its tax rate is 50 percent. It has 10,000 shares outstanding. The financial profile of the company at two levels of sales viz. 500 units (the current level) and 600 units (a level 20 percent higher than the current level) is shown below. Sales Sales 600 units 500 units Revenues 500,000 600,000 Variable operating costs 250,000 300,000 Fixed operating costs 200,000 200,000 PBIT 50,000 100,000 Interest 30,000 30,000 Profit before tax 20,000 70,000 Tax 10,000 35,000 Profit after tax 10,000 35,000 Earnings per share 1 3.5 In the above example, a 20 percent increase in unit sales leads to a 250 percent increase in earnings per share, due to the existence of fixed operating costs and interest expenses. Also, fixed costs magnify the impact of changes in unit sales. Degree of Combined Leverage It refers to the sensitivity of PBT (or PAT or EPS) to changes in unit sales or sales. PBIT-EPS Analysis EPS is sensitive to changes in PBIT under different financing alternatives. where EPS = earnings per share, EBIT = earnings before interest and taxes, I = the interest burden, t = the tax rate, and n= the number of equity shares. Break-Even PBIT Level Consider the following data for ABC Limited. Existing Capital Structure: 1 million equity shares of Rs. 10 each Tax Rate : 50 percent ABC Limited plans to raise additional capital of Rs. 10 million for financing an expansion project. In this context, it is evaluating two alternative fina