Carroway Clothing Limited Essay Example for Free

Carroway Clothing Limited Essay Carroway Clothing Limited (CCL) is a Canadian-controlled private corporation (CCPC) that was incorporated 10 years ago. CCL follows accounting standards for private enterprises (ASPE). It is owned by two brothers, Chip and Charles Carroway, who started the company after identifying an opportunity to design and manufacture clothing with innovative fabric. The Carroway brothers have run the business together and have an equal stake in its equity. You are Rose Reddick, a recently graduated CGA assigned as team leader to complete the March 31, 20X3, financial statement audit of CCL. This is the second year that your firm has done CCL’s audit. The audit planning was completed in early March by Blake Mouton, another CGA in your firm, but he has recently announced he is resigning from the firm. Due to scheduling conflicts and an unusually busy season, he will be unable to continue with the remainder of the audit before he leaves, and you have been asked to take over leadership of the audit team. It is now late April, and the team under Blake’s supervision has completed about two-thirds of the audit field work. The audit is scheduled to be completed by May 15, and realizing that you have a limited amount of time to complete your work on this audit, you immediately begin your review of the work done to date and the available client background information. Client background The Carroway brothers started manufacturing athletic wear, utilizing new techniques in fabric treatments to increase the durability of the fabric. CCL’s range of products includes clothing lines for women and men. The products are, primarily athletic wear, but three years ago they added a line of soil-resistant work clothing. Tax losses have occurred in the early years, but sales have grown each year since the company was started. As sales increased, Chip hired a team of design specialists to create new clothing items with innovative features. This team was hired three years ago to begin the research and development required to bring new products to market. Chip also hired a marketing manager with a degree in fine arts to design the tags attached to each piece of clothing and develop the marketing programs. At the same time, specialized software was implemented to produce tags for the products. Because there are specific requirements for content and format of the tags, the production manager is the only individual with authorized access to the software. In July 20X2, CCL signed a contract to produce a line of athletic wear for Sports Shop, a small chain of sporting goods stores. The line of athletic wear features the chain’s logo and trademark colours. CCL ships product to these stores using a company truck. The contract specifies that Sports Shop is to pay for each shipment within 30 days of signed receipt of delivery. Recently, Sports Shop has disputed some of the amounts owing to CCL, maintaining that there is no proof of receipt of the shipment. When Chip questioned the CCL driver, the driver admitted that when he was running late with his deliveries, he simply dropped the shipment at the store counter and did not wait for the store manager’s signature. Chip has not provided an allowance for these receivables since the delivery was made even though there is no signature. In fact, CCL has never recorded an allowance in any fiscal year and has not had any issues with uncollectible accounts. The research and early stages of development of CCL’s products were financed by a combination of capital invested by the brothers, bank financing, and a government grant (see financial statements, Exhibit 1). Scientific Research  and Experimental Development (SRED) credits were received in 20X1 and 20X2 and have been reported as government grants for accounting purposes. The sales volume of the soil-resistant clothing is now great enough to assure the lenders and any potential investors that these products are commercially viable. In fact, based on the 20X1/X2 results, they expect the current product line to become a significant commercial success. The cost of developing this product line, called Walton Work Wear has been deferred and is being amortized (straight-line) at the rate of 10% per year starting in 20X2 (see Deferred Development Schedule, Exhibit 2). Original research costs for the Walton Work Wear products were expensed when incurred, net of grants and SRED credits. The prior-year audit file shows that this treatment of SRED credits is consistent with CCL’s reporting of all taxes (payable and recoverable), which have been accounted for on a current basis without regard to recognition of the future tax effects of any current transactions. During the past year, the brothers have turned their attention to a moisture management and odourreduction feature for the athletics tops. They are confident that within two years their current research will lead to a product line that keeps the sweat away from the skin and minimizes the impact of perspiration on the clothing. The preliminary prototype works effectively for the first several minutes, but the protection barrier degrades quickly and more work is required. This product line will be called Carroway Cool Top and is currently in the research stage only. The deferred development costs for this product line are $975,000. In order to finance completion of the new research and development of the Carroway Cool Top products, Chip Carroway expects to obtain a long-term bank loan for CCL. He is aware that this long-term bank loan will include a more stringent debt to equity covenant than the existing line of credit. He is also interested in the option of going public and issuing new shares to raise funds for future growth. However, Chip is concerned about the implications of losing some control over CCL so he is leaning towards remaining a CCPC. CCL’s chief financial officer, Jack Lawson, was the original office manager  and bookkeeper when CCL was first established, and although he has no professional accounting credentials, he does have a degree in business administration with a major in finance. He is responsible for the preparation of financial reports and is involved in all of the financing discussions. Jack has always been employed by companies which are private and he has no experience in the requirements of going public, so Chip will require additional information from you in order to be able to make an informed decision between the financing options available. CCL has grown rapidly over the last three years, after implementing its research and development activities. During 20X1, the implementation of the research and development department resulted in the hiring of many new employees in research and development, production, and administration. CCL would like to provide an incentive plan to these new employees, but is not in a position to provide a cash bonus. Therefore, CCL is considering a limited issue of stock options to its employees. The stock options would entitle an employee to acquire equity shares of CCL at $50 per share at any time starting six months after the date of their issue. Some employees are uncertain about the impact of the issue of stock options on their taxable income and are considering disposing of them immediately upon acquisition. Chip has recently been notified about a pending lawsuit and provided Blake with some preliminary details when he was at the office in March. Six months ago, the production process of one of the fabric treatments resulted in an accidental but illegal leak of chemicals into the environment. The local environmental agency objected to such a release of chemicals, and when their objections were ignored they filed a lawsuit against CCL, alleging that CCL was negligent in the release of the chemicals and in violation of environmental regulations. Chip is not concerned about this lawsuit since he notes that the amount of chemicals that leaked from CCL equipment was not significant, but he would like to know whether there are any other risks associated with this issue and how they should be dealt with. Review of audit findings to date The audit-planning file indicates that Blake assessed the inherent risk associated with this audit as low. The reasons for this assessment include the fact that this is the second year of the engagement and no audit or financial reporting problems have been uncovered in the past audit. Blake included a note that the design of the clothing tags is now being handled jointly with the marketing manager, who had persuaded the production manager to give her access to the specialized software while he was away from the office on vacation. During this time, the marketing manager redesigned the tags to include more marketing elements and minimized the font size of the list of additives used in the fabric treatment so that there was more room to describe the innovative features of the clothing. The newly designed tags have been on product for the past two months, and CCL has recently heard some feedback from concerned customers that the information about the additives is difficult to read. These customers have allergies to certain chemicals, so it is imperative they are aware of the chemicals used in the treatment of these fabrics. Another important factor influencing the risk assessment is that, in spite of operating losses in the past, CCL has never had serious cash flow problems, due to Jack’s careful business planning and the good relationship CCL has with its lender. CCL is experiencing growth in profits, indicating that the investment in the research and development department is paying off. The draft financial statements show positive net income and strong revenue, with a portion of this revenue being generated by the Walton Work Wear line of products in 20X3 (see Exhibit 1). Although no misstatements or errors have been documented in the work completed so far, you are not sure if this is because conclusions have not yet been drawn on most sections of the audit file. In addition to evaluating all of the evidence gathered so far, the following audit work still needs to be completed: review of the accounts in Exhibit 2; team leader review of all work done by subordinates; completion of the audit work on unrecorded liabilities, subsequent events, and contingencies; and review of the draft  tax returns. Once all of these steps have been completed and approval of the statements is received from the client, the schedule of unadjusted errors and final review of the financial statements must be completed. The file will then be ready for a final partner review before release of the audit report. You see from the files that Blake has used traditional sampling to sample small amounts of data for the audit and you are not comfortable basing your conclusions on the work done because with the increase in sales this year and the research and development activities, there is a large amount of data to audit. You are considering an appropriate alternative, such as generalized audit software. Upon examining the file, you realize that a number of financial reporting and potential tax issues have arisen this year that were not present in prior years. These issues and other new information have not been adequately addressed in the current-year audit plan. You believe that the client should be informed of your concerns regarding the current year’s issues as well as the implications of the financing options.

Uses Of Nuclear Energy In Agriculture

Uses Of Nuclear Energy In Agriculture Nuclear technique is being an important application in many sectors such as food agriculture, industry, medical, environmental protection and power production. It is known that there are both advantages and disadvantages of using nuclear energy. However, nuclear energy is being widely used in agriculture which includes food production, animal production, crop production, fertilizer, soil fertility and more. According to Farm Press, nuclear power is considered cheap to be used in agriculture development. It has been reported that the increasing price of gasoline, electricity, diesel fuel and natural gas is one of the major problems to farmers. Nuclear energy is found to be the cheapest power source for agriculture. For example, nuclear energy can be used in production of nitrogen fertilizer instead of natural gas which has increasing price nowadays. Co-ordinated Research Project (CRP) was carried out on the use of nuclear techniques for optimizing nitrogen fertilizer application under irrigated wheat. It has been found that this technique increases the efficiency of nitrogen fertilizer while reduces environmental pollution. Other than that, Khanal and Munankarmy (2009) stated that there is possibility to improve health, feeding and fertility of livestock. They further explained that nucleic acid hybridization (nuclear related technique) is a promising technique for disease diagnosis. The conventional approaches of disease diagnosis involving direct detection and isolation consume more time compared to nucleic acid hybridization. Thus, it is said to be very effective in terms of time and sensitivity. Besides that, this technique is also unique because it focuses on the genome of organism instead of its products. According to the study conducted by Khanal and Munankarmy (2009), ionizing irradiation is another nuclear technique which plays a vital role in animal health. Virulence of some parasites can be eliminated using this technique which also helps to produce safer and cost effective vaccines. These methods have increased the rates of growth and milk and meat yield. There are some non-isotopic nuclear techniques that are being implicated in agriculture, especially in livestock production (Makkar, 2008). Gamma irradiation is one of the non-isotopic nuclear techniques. This gamma irradiation is an effective technique which enhances nutrient availability in plants that are fed to livestock. According to Makkar, content of plant secondary metabolites in some of the unconventional feed resources, could give adverse effects to the feed of livestock. He further explained that bioavailability of nutrients decreases at high levels of plant secondary metabolites. Thus, it is found that gamma irradiation is an effective technique to inactivate the adverse activities. Committee On Agriculture has discussed on à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã¢â‚¬Å"nuclear techniques in food and agricultureà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ã‚ . This committee stated that nuclear related techniques help to improve the food production system in terms of stability, resilience and productivity. Biodiversity of crop plants can be increased by radiation induced mutations which change the genetic make-up. For instance, mutation breeding has given more than 3000 crop varieties of some 170 different plant species in more than 100 countries. This includes rice that grows successfully in saline soil and barley that grows at 5000 meters. Nuclear technique is playing a vital role in soil and water management system. It is important to improve soil moisture conservation measures and reduce wastage of irrigation water which leads to the improvement of water management in agriculture. One of the nuclear techniques that help in soil and water management is Soil Moisture Neutron Probe (SMNP). SMNP is a portable device that is used to measure soil water content at different depths through access tubes installed in the soil profile. Data obtained from SMNP are used to calculate the soil water balance and estimate the total amount of soil water removed from soil evaporation and plant transpiration (Joint FAO/IAEA, 2004). Furthermore, nuclear techniques are also used to identify the source of soil pollutant. This helps farmers or environmental planners to know the specific sources of pollutant and design most appropriate management strategy, so that the impact of pollutants can be reduced. For example, fertilizers and pesticides that are used to improve the agricultural activities can become pollutants if they reach the rivers, streams and lakes. To overcome this problem, fallout radionuclides are attached to soil particles which can track the movement of soil particles from where they originate (Nuclear Technology Review, 2007). On the other hand, nuclear energy also has disadvantages. One of the major concerns about nuclear energy is there is a chance for severe accident to occur in the reactor. This accident is very dangerous because it releases radioactive materials into the environment. In 1986, there was a Chernobyl accident occurred in Ukraine. It was caused by the flawed Soviet reactor designed coupled with mistakes made by plant operators. As a result, 30 operators and fireman died within three months (Scientific and Technical Committee Euratom, 2001). Scientific and Technical Committee Euratom has explained on another negative effect of nuclear energy. According to this committee, nuclear energy produces radioactive waste which is very dangerous. There are two types of wastes: short-lived and long-lived wastes. Many countries have safely disposed the short-lived wastes. Whereas, the long-lived wastes which are generated in a very small amount are conditioned and stored carefully without releasing it to the environment. However, the final disposal of long-lived wastes is still an unsolved problem. As a conclusion, even though nuclear power has disadvantages which are really harmful to the environment and human beings, it should be still encouraged to use it in agriculture. This is because nuclear energy is really needed to improve our Malaysian agricultural sector which is the main focus of our country as our ex-prime minister decided. It is suggested that Malaysian government should encourage creating more researchers on nuclear energy. Other than that, our government can implement joint projects with developed countries, so that more application of nuclear energy can be used in Malaysian agriculture. At the same time, it is very important to be aware of the dangerous of using nuclear energy and always be safe and secured.

Structural Family Therapy Is A Therapeutic Approach Psychology Essay

Structural Family Therapy Is A Therapeutic Approach Psychology Essay Structural Family Therapy is a therapeutic approach that recognizes that families possess many strengths and it attempts to move familys beyond dysfunctional patterns of interactions. Structural Family Therapy method was developed by Salvador Minuchin in the 1960s and is the leading model in family therapy and is one of the most widely used models for family therapy. Its focus is on family structure; subsystems; boundaries. Its goal is to focus on problem presented and structures displayed and improve or restructure the family structure then realign the family subsystems. The established family patterns is described by family structure and it is these patterns that determine how, why, who and when family members respond to and react with one another. The traditional family structure in the United States is considered a family support system involving two-parent household that provides provisions for their children. However, the two-parent, family has become less customary, and alternative family systems have become more common. The family is formed at birth and generations are formed. Those generations are known as the extended family or subsystems; aunts, uncles, grandparents, and cousins, and of these family members anyone can hold major emotional and financial roles for the family. The relationships between these people are known as subsystems, coalitions, or alliances. Each subsystem has its own rules, boundaries, and unique characteristics. Membership in subsystems can change It is these family members that join together to perform functions. The se boundaries and can be viewed on a continuum from open to closed. Every system has ways of including and excluding elements so that the line between those within the system and those outside of the system is clear to all. No family system is completely closed or completely open. Overview Structural Family Therapy employs not only a distinctive classification of terms, but is also a means of illustrating crucial family boundaries. Its emphasis is on the structure of the family, including its many substructures. Minuchin is a follower of the communication theory, which is the discipline that studies the principles of transmitting information and the methods by which it is delivered. An essential trait of Structural Family Therapy is that the family system is used as a catalyst for positive change. Every family has a structure. A familys structure is the invisible or covert set of functional demands that dictate or organize the way family members interact (Minuchin, 1974). Family dynamics is the term used for the way that families communicate and exist together. Every family has a distinct pattern of relating to one another, which can be positive or negative. Family dynamics are influenced by family structure, for example, how many children are in the family, whether one or two parents live in the home, whether or not there is a stepparent in the family, cultural background and the personalities of each member. All of these examples contribute to the influence of family dynamics. Minuchin believes families that have an open and appropriate structure recovers more quickly and functions better in the long term. Key Concepts Structural Family Therapy outlines three basic subsystems and are often organized by gender or generation. : The marital subsystem in which the couple relationship, the parental subsystem, and the sibling subsystem. Each subsystem is distinguished by the members who comprise the subsystem as well as the tasks or focus of the subsystem. In Structural Family Therapy, family rules are defined as an invisible set of functional demands that persistently organizes the interaction of the family. Coalitions, boundaries, and power hierarchies between subsystems are important rules for a counselor to study (Minuchin, S. 1974). Ann Hartman (1979) has defined the boundary of a family as that invisible line that separates what is inside the family and what is outside the family. This outside boundary defines the whole family in relation to other systems such as schools, churches, or other families, and outside individuals. The subsystems could consist, for instance, of those members who belong to the same generation (such as the children) or the same sex (the men of the family) or those who have the same interests or functions. Individuals may belong to more than one subsystem. Over a period of time, rules are developed about how the subsystems interact with each other, and who is included in the subsystems, and how each partic ipates. In other words, the kind of boundary that exists defines the relationship between and among the subsystems. According to Minuchin, understanding a family requires identifying the processes and boundaries that operate the subsystems and coalitions in that family. Minuchin defined three types of interpersonal boundaries (clear, rigid, or diffuse) that determine the overall ability of the family to adapt successfully to change: Clear boundaries around generic subsystems are ideal because they are firm yet flexible, permitting maximum adaptation to change. Rigid boundaries imply disengagement between family members or subsystems. The prevailing non-communicative hinders support and limits effective adaptation. Diffuse boundaries imply enmeshment where everyone is into everyone elses business. In this case, no one and everyone is taking charge and effective guidance during times of change is impossible. In addition to structure, substructures and external and internal boundaries, Structural Family Therapy is also based on roles, rules and power. A family is organized in terms of roles. Every family has to decide who will care for the children, who does what chores around the house, who makes decisions, and who handles the money. To function well, a family must have some clarity and agreement about these roles. Nevertheless, roles cannot be so firm and closely defined that they cannot be modified. Each member of a family plays a significant role in the family dynamics, and if a death or divorce occurs, the family structure is upset, which upsets family dynamics. People might blame one another or rely on a different family member more than before, which shifts the structure. Role organization and principles in any family are influenced by many factors culture, ethnic background, experience in the family in which one grew up, life style, and family size and composition. Over a period of time, family members develop rules about how they associate with each other and with the external environment. Many of these rules are silent contracts. There are rules about communication, such as parents never argue in front of the children. There are rules about how decisions are made, how problems are solved, and about how people are supposed to think, feel, and act. The rules are monotonous, expected, and unwavering. Families develop distinguishing ways to make decisions and to resolve conflict. All families must have ways to make decisions and to resolve conflict. In most families all members have, and need to have, a certain amount of power and influence in some areas. As Aponte (1976) has pointed out, Family members must have enough power in the family to be able to protect their personal interests in the family at all times, while keeping the well-being of the other members, and of the family as a whole, in mind. Most people think that power and decision-making is vested primarily in adult members of the family. However, there can be a great variation in how power is distributed and used in families. There are many types of boundary problems as many problems as there are families. Family systems therapists assess families for boundary problems along a spectrum, placing boundary problems between the following two extremes: Enmeshed families are entangled and it is difficult to be extricated or separated the boundaries. In enmeshed families, boundaries do not allow for individuation; they are too fluid, and have become crossed and often distorted. Boundaries are constantly crossed in numerous ways. Disengaged which means to mentally separate yourself or somebody else from a situation or difficulty. Detached describes the individual that stands on its own and is not joined to another system. Families that share little to nothing, typically overly rigid families, are described as detached. Theres little to no communication and no flexibility in family patterns to accommodate effective support and guidance. Alignment refers to the way in which family members as individuals and as parts of subsystems relate to each other relative to other family members and subsystems (Nelson Utesch, 1990. P. 237). Alignments can include either joining or opposing one member or subsystem over another (Aponte Van Deusen, 1981). A Coalition is an alignment between two people in a system which excludes a third person. According to Minuchin coalitions are short-lived. Therapeutic Interventions The structural family therapy has many therapeutic interventions such as Boundary making, Unbalancing, Joining, Enactments, Accommodating, Raising Intensity, and Reframing. Boundary making involves restructuring the family because it changes the rules within which the family functions (Colapinta, 1982). Boundary making is a restructuring maneuver because it changes the rules of the game. Unbalancing is to make something lose its balance or equilibrium. It is used create disequilibrium in the family structure which helps the systems to see their dysfunctional patterns and to be open to restructuring and/or change. Joining means to put or bring together so as to make continuous or form a unit. It is necessary for the therapist to establish this bond (Minuchin, 1974). Enactments are the act or process of enacting something. According to Minuchin and Fishman enactment constructs an interpersonal scenario in the session in which dysfunctional transactions among family members are played o ut. This technique allows the therapist to observe how family members control their actions, and to determine the problematic behavior within the sequence of transactions (Colapinta, 1982). Accommodating is a willing to please or to be helpful. Intensity is the structural method of changing maladaptive transactions by using strong affect, repeated intervention, or prolonged pressure. Intensity works best if done in a direct, unapologetic manner that is goal specific. The procedure of restructuring is at the heart of the structural approach. The goal of structural family therapy is to make the family more functional by altering the existing hierarchy and interaction patterns so that problems are not maintained. It is accomplished through the use of enactment, unbalancing, and boundary formation. Cognitive Behavioral Therapy Cognitive-behavioral and psychodynamic therapy are the most commonly used psychotherapeutic treatments of mental disorders in adults (Goisman et al., 1999). Cognitive Therapy (CT), or Cognitive Behavior Therapy (CBT) was developed by Dr. Aaron T. Beck, in the mid-1960s, and is a form of psychotherapy in which the therapist and the client work together as a team to identify and solve problems conditions. Cognitive Behavioral Therapy is usually more focused on the present, more time-limited, and more problem-solving oriented. Indeed, much of what the patient does is solve current problems. The goals of cognitive therapy are to help individuals gain control a better understanding and to solve current problems. Cognitive Behavioral Therapy uses a wide variety of techniques to help patients change their thoughts, actions, attitudes, and make-up. Its focus is on the way we perceive situations influences how we feel emotionally. Techniques may be cognitive, behavioral, environmental, biolog ical, supportive, interpersonal, or experiential. CBT has been demonstrated to be an effective treatment for a wide variety of disorders. To name just a few, it has been found useful for: psychiatric disorders such as depression, the full range of anxiety disorders, eating disorders, substance abuse, personality disorders, and (along with medication) bipolar disorder and schizophrenia; medical disorders with a psychological component, including several conditions involving chronic or acute pain, chronic fatigue syndrome, pre-menstrual syndrome, colitis, sleep disorders, obesity, Gulf War syndrome, and somatoform disorders; and Psychological problems such as anger, relationship difficulties, and compulsive gambling. In Cognitive Behavioral Therapy clients learn certain skills that they can use throughout their lives. These skills involve relating to others in different ways, and changing behaviors, identifying distorted thinking, and modifying beliefs Distorted thinking or Cognitive distortions are exaggerated and irrational thoughts. There are many types of Cognitive distortion: Emotional reasoning is Feelings are facts; Anticipating negative outcomes -The worst will happen; All-or-nothing thinking-All good or all bad; Mind-reading Knowing what others are thinking; Personalization Excess responsibility; and Mental filter Ignoring the positive. The cognitive distortions theory was presented by David Burns in The Feeling Good Handbook in 1989. He studied under Aaron T. Beck. According to Beck eliminating these distortions and negative thoughts will improve mood and discourage disorders such as depression and chronic anxiety. The process of learning to refute these distortions is called cognit ive restructuring. Modifying Beliefs is a huge step where one must recognize and identify certain beliefs even exist. However, in order to improve your attitude or behavior, you must begin to change these beliefs and adopt new healthy ones. This can be a difficult task if the belief is one that you have held onto all your life. For you to change any belief system, you must begin by questioning yourself about these beliefs sort of a personal rebuttal to your own ineffective beliefs. When it comes to relating to others, most people have been conditioned to think one way, the win-lose way. Relating to others simply means interacting effectively with a wide range of people in a many different situations. Clients who relate well to others are open to new learning and able to take different roles in different situations. They are aware of how their words and actions affect others. They know when it is appropriate to compete and when it is appropriate to co-operate. By working effectively together, they can come up with new approaches, ideas, and ways of thinking. Behavior change can refer to any transformation or modification of human behavior and is a rapid and involuntary when associated with mental disorders. Overview Ivan Pavlov, B.F. skinner, Joseph Wolpe, Albert Bandura, Arnold Lazarus, Albert Ellis and Aaron Beck are the contributors to the development of Cognitive Behavior therapy. There are three main theoretical approaches Cognitive behavior therapy. The first approach is Behavior therapy which is based upon the principles of classical conditioning developed by Ivan Pavlov and operant conditioning developed by B. F. Skinner. Classical conditioning is a reflexive or automatic type of learning in which a stimulus acquires the capacity to evoke a response that was originally evoked by another stimulus. The traditional example of classical conditioning is Pavlovs classic experiment with dogs, the neutral signal was the sound of a tone and the naturally occurring reflex was salivating in response to food. By associating the neutral stimulus with the environmental stimulus (the presentation of food), the sound of the tone alone could produce the salivation response. Operant conditioning is a meth od of learning that occurs through rewards and punishments for behavior. Through operant conditioning, an association is made between a behavior and a consequence for that behavior. The traditional example of operant conditioning uses the Skinner box, the subject, a rat, is kept in the box and becomes conditioned to press a bar by being rewarded with food pellets each time its early random movements caused it to press against the bar. The second theoretical approach is social learning theory is the view that people learn from observation, imitation and modeling. The social theory was coined by Albert Banduras in the 1960s, and explains how people learn new behaviors, values, and attitudes. Arnold Lazarus is a pioneer in behavior therapy, cognitive-behavior therapy, and multimodal therapy. He originated the term Behavior Therapy in the professional literature and went on to develop Multimodal Therapy which has been recognized as one of the most effective forms of cognitive-behavior t herapy. Arnold Lazarus expanded the scope of CBT to include physical sensations (as distinct from emotional states), visual images (as distinct from language-based thinking), interpersonal relationships, and biological factors. The third theoretical approach is cognitive therapy. Cognitive therapy seeks to help the patient overcome difficulties by identifying and changing dysfunctional thinking, behavior, and emotional responses. It was developed by Aaron Beck in the 1960s.

Roethkes Use of Tone Essay -- My Papas Waltz Poems Poetry Essays

Roethke's Use of Tone   Ã‚  Ã‚  Ã‚  Ã‚  Childhood experiences seem to be the ones that are recollected most vividly throughout a person's life. Almost everyone can remember some aspect of his or her childhood experiences, pleasant and unpleasant alike. Theodore Roethke's poem "My Papa's Waltz" suggests even further that this concept could be true. The dance described in this poem illustrates an interaction between father and child that contains more than the expected joyous, loving attitude between the two characters. Roethke's tone in this work exhibits the blended, yet powerful emotions that he, as a grown man, feels when looking back on this childhood experience. The author somewhat implicates feelings of resentment fused with a loving reliance with his father.   Ã‚  Ã‚  Ã‚  Ã‚  For example, the first two lines of the poem read: "The whiskey on your breath/ Could make a small boy dizzy;" (Roethke 668). This excerpt appears to set a dark sort of mood for the entire rest of the poem. By the first two lines, the reader may already see how this man feels about his father's drunkenness. It seems as if Roethke has preceded his poem with this factor in order to demonstrate the resentment that he feels toward his father.   Ã‚  Ã‚  Ã‚  Ã‚  However, the last two lines of the poem suggest feelings other than resentment: "Then waltzed me off to bed/ Still clinging to your shirt" (Roethke 668). By mentioning the fact that his father put him to bed, Roethke seems to show affectionate feelings Bridges 2 involved in this dance. He shows his caring feelings in the last line by using the words "still clinging". "Certainly, this small boy's family life has its frightening side, but the last line suggests the boy is still clinging to his father with persistent if also complicated love" (Kennedy and Gioia 668). Although their dance appears to be "comic", Roethke seems to possess "an odd and ambivalent closeness" to his apparently intoxicated father (Balakian 62).   Ã‚  Ã‚  Ã‚  Ã‚  Still even more evidence of these mixed feelings is illustrated in the third stanza. "This love dance, a kind of blood rite between father and son, shows suppressed terror combined with awe-inspired dependency" (Balakian 62). "The hand that held my wrist/was battered on one knuckle;/ At every step you missed/ My right ear scraped a buckle"(Roethke 668). The speaker's father's hand being "battered on one knuckle" is indicative of a man who... ... quite demonstrative of how Bridges 5 powerful his feelings for his father must have been. "†¦Roethke tried, through careful revisions to balance negative and positive tones in 'My Papa's Waltz'" (McKenna 36).   Ã‚  Ã‚  Ã‚  Ã‚  Although the dance between him and his father was rough and aggressive, the very fact that Roethke chose to write about the waltz indicates that it is a special moment he remembers sharing with his father. The poet has a remarkable ability to describe the moment and not his feelings. This is what makes "My Papa's Waltz" so interesting and leaves so much to interpretation.   Ã‚  Ã‚  Ã‚  Ã‚   Works Cited Balakian, Peter. Theodore Roethke's Far Fields. Baton Rouge: Louisiana   Ã‚  Ã‚  Ã‚  Ã‚  State University Press, 1989. Gioia, Dana, & Kennedy, X. J. (Eds.). (1999). Literature: An Introduction to Fiction,   Ã‚  Ã‚  Ã‚  Ã‚  Poetry, and Drama. 7th Edition. New York, NY: Longman. McKenna, John J. "Roethke's Revisions and the Tone of 'My Papa's Waltz'". ANQ   Ã‚  Ã‚  Ã‚  Ã‚  Spring 1998: v11n2. Online. Galileo. 21 October 1999. Roethke, Theodore. "My Papa's Waltz"., Literature: An Introduction to Fiction, Poetry,   Ã‚  Ã‚  Ã‚  Ã‚  And Drama. Ed. X.J. Kennedy and Dana Gioia. 7th Ed. New York, NY:   Ã‚  Ã‚  Ã‚  Ã‚  Longman, 1999. 668.

Who is the Living Christ of Mormonism? :: Church of Jesus Christ of Latter-day Saints

Who is the Living Christ of Mormonism? "In bearing testimony of Jesus Christ, President Hinckley spoke of those outside the Church who say Latter-day Saints 'do not believe in the traditional Christ.' 'No, I don't. The traditional Christ of whom they speak is not the Christ of whom I speak'" (LDS Church News, week ending June 20, 1998, p.7). "It is true that many of the Christian churches worship a different Jesus Christ than is worshipped by the Mormons or The Church of Jesus Christ of Latter-day Saints" (LDS Seventy Bernard P. Brockbank, The Ensign, May 1977, p.26 ). Following one of our outreaches at the LDS "Jesus the Christ" pageant in Mesa, Arizona, I overheard a young Mormon girl complain to her friend how one of the Christians tracting the event had said that the Jesus of Mormonism was not the Jesus of the Bible. She was overtaken by such a statement, incredulous that such a comment could be made. "How can that be?" she said. "There is only one Jesus!" It would seem reasonable that if the one to whom Mormons call "the Savior" is in fact the Savior of Scripture, it should be easy to take what the Bible has to say about Jesus and then compare this with what Mormons leaders have said. Logic would demand that the two descriptions should parallel. However, this is where the problem lies. Mormon leaders have described their Jesus as a literal offspring of the one they call Elohim. "The First Presidency of the Church has written, 'God the Eternal Father, whom we designate by the exalted name-title Elohim,' is the literal Parent of our Lord and Savior Jesus Christ, and of the spirits of the human race" (Messages from the First Presidency 5:26). According to the Encyclopedia of Mormonism (Vol.4, Appendix 4), "Jesus Christ is not the Father of the spirits who have taken or yet shall take bodies upon this earth, for He is one of them. He is The Son, as they are sons and daughters of Elohim." Page 11 of the LDS Church manual Gospel Principles (pg. 11) states, "All men and women are...literally sons and daughters of Deity." This includes the Mormon Jesus. Mormon theology makes a distinction between Elohim and Jehovah. LDS leaders have claimed that these are the names of two separate Gods. Sixth LDS President Joseph F. Smith stated, "Among the spirit children of Elohim, the first-born was and is Jehovah, or Jesus Christ, to whom all others are juniors" (Gospel Doctrine, p. Who is the Living Christ of Mormonism? :: Church of Jesus Christ of Latter-day Saints Who is the Living Christ of Mormonism? "In bearing testimony of Jesus Christ, President Hinckley spoke of those outside the Church who say Latter-day Saints 'do not believe in the traditional Christ.' 'No, I don't. The traditional Christ of whom they speak is not the Christ of whom I speak'" (LDS Church News, week ending June 20, 1998, p.7). "It is true that many of the Christian churches worship a different Jesus Christ than is worshipped by the Mormons or The Church of Jesus Christ of Latter-day Saints" (LDS Seventy Bernard P. Brockbank, The Ensign, May 1977, p.26 ). Following one of our outreaches at the LDS "Jesus the Christ" pageant in Mesa, Arizona, I overheard a young Mormon girl complain to her friend how one of the Christians tracting the event had said that the Jesus of Mormonism was not the Jesus of the Bible. She was overtaken by such a statement, incredulous that such a comment could be made. "How can that be?" she said. "There is only one Jesus!" It would seem reasonable that if the one to whom Mormons call "the Savior" is in fact the Savior of Scripture, it should be easy to take what the Bible has to say about Jesus and then compare this with what Mormons leaders have said. Logic would demand that the two descriptions should parallel. However, this is where the problem lies. Mormon leaders have described their Jesus as a literal offspring of the one they call Elohim. "The First Presidency of the Church has written, 'God the Eternal Father, whom we designate by the exalted name-title Elohim,' is the literal Parent of our Lord and Savior Jesus Christ, and of the spirits of the human race" (Messages from the First Presidency 5:26). According to the Encyclopedia of Mormonism (Vol.4, Appendix 4), "Jesus Christ is not the Father of the spirits who have taken or yet shall take bodies upon this earth, for He is one of them. He is The Son, as they are sons and daughters of Elohim." Page 11 of the LDS Church manual Gospel Principles (pg. 11) states, "All men and women are...literally sons and daughters of Deity." This includes the Mormon Jesus. Mormon theology makes a distinction between Elohim and Jehovah. LDS leaders have claimed that these are the names of two separate Gods. Sixth LDS President Joseph F. Smith stated, "Among the spirit children of Elohim, the first-born was and is Jehovah, or Jesus Christ, to whom all others are juniors" (Gospel Doctrine, p.

How does Golding present his characters in the opening chapter? Essay

Ralph is the first character to be introduced; he is introduced as being ‘the boy with fair hair’. Here Golding has played with the idea of Hitlers ideal, fair hair, blue eyes, etc. to show that Ralph has a seemingly perfect physique. His fair hair also shows that Ralph is a seemingly good character, because the idea of his hair being light in color contrasts any boy who has dark hair. This is a very conventional way of representing characters which is used due to the time in which Golding was writing; nowadays writers would try to stray away from this idea. One of the first actions which Ralph performs is to pull up his socks; this symbolizes the idea that he still retains the rules and regulations of being in a school environment. When Piggy places his trust in Ralph, Ralph uses this to gain the respect and friendship of Jack. This suggests, along with him being voted as chief and the way he handles Piggy when he confronts him about his nickname, that he is the politician of the group. Ralph is quite immature in the way he expresses joy, standing on his head, which suggests that he is not the most adequate leader. He is also not as intelligent as Piggy and without Piggys help with the Conch he could have never become Chief. Piggy is introduced as ‘it’ then the ‘voice’ and then ‘fat boy’. His physical body is also unattractive he is the fat boy or ‘Fatty’. He is introduced this way so that we immediately dislike him, and take the side of the other boys who bully him. Later on in the chapter we realize Piggys importance, he is always right, so when Ralph suggests they will be rescued soon and Piggy believes that they won’t, we know that they will not be rescued soon. Although we know that the ridiculing of Piggy is a natural thing for boys to do we still blame the boys for doing it as we believe we would not do the same. When Piggy meets with Ralph Piggy immediately offers Ralph friendship by asking his name, but Ralph rejects Piggy because of his appearance, as we would expect. But Piggy continues to place trust in Ralph as he does not want to be the social misfit which he is used to being, as suggested by his continual mentioning of his Auntie which suggests a sheltered home life. He places his trust in Ralph by firstly telling him his nick name and secondly by exposing himself to Ralph. As revenge Piggy does all that he can, he with holds his vote for Ralph for a short period when the vote for chief is occurring. This expresses his anger. Piggy asks everybody’s name as it gives him some security and allows him to enter a social group, but only the younger children tell him their names as they do not see him with the same prejudice and so look up to him as a ‘bigger boy’. But when Jack arrives Piggy is intimidated, because of Jack’s appearance and authority. He shows this by cowering behind Ralph, which also expresses his respect and trust in Ralph. Jack is introduced as â€Å"the boy who controlled them†. Jack looks smart and impressive and so Ralph wants to become his friend. When Jack informs us of his name he tells the group that he wishes to be called Merridew. This is because this is the name which he has been called at school and been held in high regard allowing him to have authority, but what he does not yet realize is that his ‘title’ means nothing now. Ralph on the other hand is happy with his identity and so doesn’t mind being called Ralph. Jack is a stereotypical bully which explains why Ralph is intimidated by him. He shouts, orders, and is usually aggressive. Jack is used to being in control and so when he joins the group he automatically tries to take control. However when it comes to the vote, only the people in the choir who still respect his authority, unwillingly vote for him. When Ralph is voted to be chief, Jack is mortified, but Ralph realizes that Jack could be a powerful ally and so consoles him by offering the title of Hunter. This gives Jack some authority outside of the choir and gives him the chance to undermine everything which Ralph says.

Managing Change in the Workplace Essay

To begin the critical analysis of how a change of event in the work place reflects upon, not only the management of the change process but also the impact that change can have upon the organisation and the quality of the service provided. Firstly it may be worth nothing the definition of ‘change’ is quoted in Webster’s English Dictionary as †¦. â€Å"Change (transitive verb) to make different, to alter; to transform; to exchange; to put fresh clothes on. (2006 p73) As a manager of a setting one’s personal experience would tell that there are many different types of ‘change’ that can arise in a private day nursery, one example has recently occurred where two qualified members of the team, who both worked together in the baby room, terminated their contract of employment within weeks of each other. This became a problem as it only gave the company four weeks to: advertise the position, interview candidates and compare them to the person specification required for the job, then upon occupying the positions the new recruits needed to learn the everyday practices and bond with the children and of course the parents, who maybe understandably concerned with the issue. Therefore the process of change has to be organised to make the transition a smooth one. However as people we exist within contradiction. On the one hand, we need stability and security to perform well but on the other hand we can become stagnant, complacent and uncreative when we shy away from change or even when we find we simply cannot cope with it. It seems that we are more interested in the process of change and what the implications of change actually are. As there is no way of predicting when change will happen, as a manager it is better to be equipped to deal with it when it does. Any manager will tell you that in the nursery world staff turnover can be high. Therefore being better equipped will also create an environment where change is a natural and exciting ‘organic’ process. (Cole 2006 p.111) Consequently a manager needs to begin looking at the limitations they unconsciously place upon themselves. The greater our own understanding of how we are affected by change and how we react to it, the better prepared we will be to deal with it – whether that change is by our own choice or someone else’s. (Mabey and Mayon-White, 1993 p8) Before looking at change management, it is important to mention that some people thrive on change. They can not stay in one job, in one relationship or in one country for very long. They need to shake up their own status quo. They sometimes create change just for the sake of it (Cannon. 1994 p 246) This on the other hand can cause problems to other people within the setting; people are pattern-making mechanisms. In general, our systems are more comfortable with pattern and routine than with change. Once a pattern is established, the left side of our brains (the logical, analytical, pattern-making sphere) will quite happily keep marching along that path. (Veccio1988 p 34) Any type of change that occurs asks us to change a point of view and adopt a way of seeing the world that is at odds with the way we are used to seeing it, thus causing us to tap into our insecurities. We can develop a feeling of unsure-ness, a sense of not quite knowing what the is ‘right’ thing to do. There is no longer a predictable, reliable pattern to follow, and where children are concerned, parents have to deal with these insecurities and worries immediately, simply being a voice for their children. One of the challenges with ‘Change Management’ is to maintain the current business operations while the changes are being implemented. A framework needs to be created and maintained within a positive environment, this will help people accept the changes leaving them prepared and committed to assist with implementing them. Employees need to feel empowered rather than feeling they are being manipulated or coerced, and focus needs to be on the long-term goals rather than on a quick-fix to the situation.