What Is Three Key Concepts From Each Of The Following Schools

This essay is going to define three key concepts from each of the following schools, Freud(psychoanalytical), Carl Rogers (person centred), Carl Jung(psychodynamic)and Cognitive behavioural therapy; applying the concepts to my own experiences and evaluating their relevant worth. The id is a primitive, disorganised and unchanging unconscious part of the mind that does not change with time and is present at birth. It follows basic instinctual drives; containing libidinal energy of Thantos(death instinct ) and Eros(life instinct) . According to Freud The id knows no judgements of value: no good and evil, no morality. ... Instinctual cathexes seeking discharge—that, in our view, is all there is in the id.† (Freud, Strachey and Gay, 1995,†¦show more content†¦An example of the ego intervening would be that I would be able to have a couple of glasses of wine after the assignments have been finished. Freud compared the ego and the id as a rider and horse, with the horse providing the power and the rider giving direction. (Freud, 1923, p.15) Without direction from the ego instant gratification would have occurred in fulfilling the needs of the id and danger(Thanatos) and maybe even alcoholism if the ego were to become weakened and the supere go ignored. The last part of the personality within the psyche to form is the superego, this is where all our moral standards that we acquire from society and parents. Freud discussed the construction of the superego as not being based upon the parent but the superego of the parent, herby inheriting, judgement pre-determined working models of how we should be. (Snowdwn,2004, p.130) The superego like a condemning figure seeks gratification when it is able to challenge any immorality from the id and is similar to the id in the fact that they both distort reality. When wanting to relieve tension between the opposing forces by having a glass of wine the superego will be over condemning telling me that this is highly unacceptable. If the superego were to become stronger than my ego this would have an influence, where I would perceive others as,

Oppression Is The Driving Force Behind The Violence

Oppression is the driving force behind the violence in Israel. It is based on a land dispute that led to oppression and now the violence seen today. Israel is plagued with a cycle of violence and fear. There are many factors behind the climate of terror that is taking place in Israel, but none as significant as oppression. The establishment of Israel by Jews led to many changes for Palestinian Arabs, who were already living in the area. Many of these changes were oppressive and intrusive to the Palestinian Arabs’ way of life. As can be expected, wherever there is oppression, violence and fear normally follow. Both sides have suffered losses amidst this violence. Jews claim they fled to Palestine to avoid persecution and that establishing Israel as a Jewish state would be the only way to ensure their safety. Yet their safety, and now the safety of Palestinian Arabs, are both unsure. In the late 1800’s, Jews across Europe began fleeing to Palestine to avoid anti-Semitism and persecution. During this era, there was a movement known as the Zionist; the Zionists wanted to return to the Jewish Holy Land to establish a Jewish state that would serve as a sanctuary for Jews. However, according to the State of Israel Proclaimed (State), at this time the Zionist leadership was unable to persuade the Ottoman Empire to grant them a charter. The following decades would see sporadic migration of Jews into Palestine. World War I brought about more change in Palestine, includingShow MoreRelatedFunctionalism And Its Impact On Society983 Words   |  4 Pagesinevitable division among classes, and that these divisions exists in both the school and society. Conflict theorists have the idea that the driving force in complex societies is the unending struggle between different groups to hold power and status. Conflicts theorists differ from functionalists point of views because functionalist claim that the driving force behind social and educational change is the progressive movement toward technical development and social integration. (p. 41) The most notableRead MoreHuman Rights And Social Equity757 Words   |  4 Pagesdid not focus on reaching the most vulnerable and excluded populations, one of the five big proposed transformative shifts within the post-2015 development agenda is leave no one behind (UN, 2013). One aspect of human rights and social equity that may affect development over the next two decades are gender equality forces. While there has been a significant amount of progress in women’s rights over decades, there continues to be a ways to go. In order for women’s rights to become a universal realityRead MoreViolence Is The Fundamental Factor That Defines The Meaning And Practice Of Colonization1607 Words   |  7 Pages Violence is inescapable when considering political agenda. In the words of Fanon, â€Å"National liberation, national reawakening, restoration of the nation to the people or Commonwealth, whatever the name used, whatever the latest expression, decolonization is always a violent event† (1). According to Fanon, violence is the fundamental factor that defines the meaning and practice of colonisation. In Fanon’s chapter â€Å"On Violence†, he writes predominately about the centrality of violence in resistingRead MoreSummary Of Th ree Ways Of Meeting Oppression1722 Words   |  7 PagesWaheeda Samady, â€Å"Three Ways of Meeting Oppression† by Martin Luther King Jr., and â€Å"Where Are You Going, Where Have You Been?† by Joyce Carol Oates. In â€Å"A Cab Drivers Daughter† a Pediatrician examines her life and the life of her father; she notes all the stereotypes and negativity that surrounds an immigrant driving a cab. This story shines light on the generation gap and cultural beliefs. Secondly, â€Å"Three Ways of Meeting Oppression† is the explanation behind the ideology of the segregation activistRead MoreGandhi s Life And Achievements1400 Words   |  6 Pagesstriving and pining to achieve these thirty years—is self-realization, to see God face to face, to attain Moksha (Fischer, 22).† Thus, his spiritual goals are reflected in all his work. Spiritual beliefs led the movement and its leader to practice non-violence, hunger strikes and passive resistance. The Maha tma was also engaged in literary, philosophical and political endeavors. In many ways, Gandhi was a renaissance man. However, his most important and effective contributions to Indian resistance cameRead MoreMalcolm X vs. Martin Luther King Jr.1723 Words   |  7 Pagesperspectives differed immensely. The main primary difference focused on their willingness to employ violence to achieve their end goals. While Dr. King suggests a civil disobedient approach in â€Å"Give Us The Ballot† and â€Å"Pilgrimage to Non Violence,† Malcolm X believed otherwise, expressing his belief that the black community needed to rise up and organize. Malcolm X articulated his view on the necessary use of violence and retaliation in â€Å"The Ballot or the Bullet†. Despite the striking differences of methodsRead MoreMalcolm X Vs. Martin Luther King Jr. Essay1717 Words   |  7 Pagesperspectives differed immensely. The main primary difference focused on their willingness to employ violence to achieve their end goals. While Dr. King suggests a civil disobedient approach in â€Å"Give Us The Ballot† and â€Å"Pilgrimage to Non Violence,† Malcolm X believed otherwise, expressing his belief that the black community needed to rise up and organize. Malcolm X articulated his view on the necessary use of violence and retaliation in â€Å"The Ballot or the Bullet†. Despite the striking differences of methodsRead MoreConsequences Of Colonialism By European Nations1211 Words   |  5 Pagesdesire for land and wealth, warped to justify atrocities impacting the globe. Unfortunately, there is one consequence that continues to devastate nations throughout the globe today; violence. To begin to understand the effects we must first understand why and how we got to the point of no return and the driving factor behind unsolicited and at times, bloody invasions across the world. This ongoing turmoil and social injustices lead us to a resounding No. While attempting to find new access to the prosperousRead MoreAnalysis Of The Poem Khirbet Khizeh 1610 Words   |  7 Pagesor the desire for the political liberation of a particular country. The nationalist movement for the return of the Jewish people to their homeland and the establishment of a Jewish state in Israel is known as Zionism. This ideology was the driving force behind the Jewish expulsion of the Palestinians from their villages in1948. Through the eyes of an unnamed Israeli soldier, S. Yizhar describes this purge as it ensued in one Palestinian town in his autobiographical novella, Khirbet Khizeh. The contradictoryRead MoreHegemony, Resistance, Revolt Essay948 Words   |  4 PagesThe conquest of Latin America was a fairly quick process in which the theme of hegemony was vastly prominent. The cultures of colonialism and competitive nature to obtain wealth through exploitation were the main driving force of hegemony. It is natural to exploit the people of lower cla ss or societal rank for ones own advantage, and that is what happened. As the pressure of power and control became overbearing toward the people, resistance was sure to follow. Looking at todays society

Substantial Reporting in Accounting

Question: Discuss about the Substantial Reporting in Accounting. Answer: Introduction: Organization needs to make an increasingly explicit assessment of its environmental and social impacts to add more value to shareholders. However, it is still contentious that whether the success of the business is gained at the expense of social and environmental degradation or whether, indeed, social well-being and the natural environment are actually benefitted by the contribution of the business activities (Bebbington, Unerman and O'Dwyer 2014). Interestingly, majority of companies are aware about the importance of the social and environmental audits and its importance on stakeholders for ensuring the sustainability of the business. The field of accounting, auditing and reporting is showing the first signs of response to the raised demands for environmental and social responsibility and accountability (Ioannou and Serafeim 2014). Thus, the purpose of the report is to bring current social issues, particularly, in the field of accounting and assess its impact on various stakeholder s. For this, an explicit literature about the sustainability reporting in accounting will be discussed with explaining its implications for several stakeholders in relation to financial decision making. The source of information will be gathered from the annual report of Qantas Airlines (Qantas.com.au 2017). Critical and analytical sustainability review of Qantas Airlines: For the group of Qantas, sustainability is all about making a sound decision to ensure business resilience and establish a long term value for the organization and its stakeholders. In the year 2015-16, an initiative has been taken by Qantas to deliver record growth and unlocked value of the stakeholders. Under the financial framework of Qantas, the group has returned more than $1billion to shareholders over the past one year, with the help of the figure of $505 million return on capital and $500 million on market share buy-back. By the effective two capital market efforts, the group has made an impact on reduce shares on issue prices by 12.6 percent. The main highlighting fact of the sustainability report is the record domestic earnings in 2015-16 with ensuring the increased demand in Asia-Pacific markets. A planned investment in product and service continuously secured optimum level of satisfaction from customers. More interestingly, the Loyalty business of Qantas is also positivel y sourcing a new ventures and diversified revenue streams. By giving more emphasis on improving net free cash flow, return on investment capital, the group has secured their optimal capital position throughout 2015-16. There were two benchmark of the sustainability approach of Qantas in the current fiscal year such as accountability and forecasting. By the application of the Positive Accounting Theory (PAT), Qantas has made a good prediction or forecasting in concentrating three key pillars of the financial framework continuously. Maintenance of an optimal structure for capital allocation to minimize the cost of capital of the group Accomplish the target of return on investment capital above 10 percent through the cycle since its planned 2014-15 (Qantas.com.au 2017) Enhance invested capital with planned investment and ensure the highest return and surplus to shareholders Implication of PAT With the assumption of the doubled growing demand of air travels over the next 20 years, the group has ensured their ability for leading the aviation industry at the time of unpredictable global challenges like increasing price of fuel, inadequate water consumption, rising electricity charges and many others (Hahn and Khnen 2013). In this context, the company has followed debt covenant hypothesis of PAT. This is assumed that managers are more likely to select procedures of accounting by shifting reported earnings from the future to the current. The inner meaning of the hypothesis is to increase earnings of the current period by less violating debt covenants. In this way, the company will be able to reduce its constraints in running the company. The same approach has been taken by the financial management of the company in 2016 by focusing the debt reduction costs disciplined capital allocation and transparency in distributions by growing invested capital (Ball, Grubnic and Birchall 2 014.). The group has maintained a finest capital structure throughout the fiscal year with the net debt at year-end of $5.6 billion. It has already met the target which was previously ranged at $4.8 billion to $6 billion. Furthermore, credit metrics remain substantially better over the investment-grade metrics as per specified in the target. By the service expansion, the company has successfully followed strategies to maintain short term liquidity of $3 billion along with cash of $2billion. This factor helps the group in creation of the substantial base of the asset, with the totals over US$3.9 billion. This has helped to manage constraints which are associated with the company. This further indicates that the company is financially able to the make payments to their suppliers on time. On the other hand, Qantas has accomplished their commitments by improving the return on investment capital. According to the Sustainability Report 2014-15, this aviation company was committed to improve ROIC from the percentage of 16 per cent which was successfully up by 23 per cent. On the operational perspectives, this ROIC has positioned above 10 percent through the cycle and continuously reduced the cost of the capital. In this way, the sustainability report of Qantas has disclosed quantified measures of performance. In short, the report clearly measured the group performances. The corporate report clearly identified the landmarks of the accounting performances of Qantas such as perfect allocation of capital, optimized utilization of the fleet and to achieve maximum contribution by the efforts of business transformation (Qantas.com.au 2017). Thus, the corporate financial reporting clearly disclosed forecasted financial events and potentially translated them to accounting transact ions. All these financial transformations help to achieve strong returns to their shareholders. The company has further mentioned with clear disclosure that there is surplus capital in the future which indicates the groups capabilities to distribute the shareholders in the form of ordinary dividend. The company has made a strong progress in reducing the comprehensive impact on environment in the business. To maintain the accountability, the company has faced the biggest challenge in the form of fuel combustion emissions (Bebbington and Fraser 2014). Currently, the company has bear near around 98 percent of the companys total 12 million tone annual CO2 footprint. To reduce this figure, Qantas follows a number of independent reporting programs such as National Greenhouse and Energy Reporting for the record the figure of domestic emissions, Carbon disclosure and sustainability reporting for recording yearly emissions footprint and many others. This emission management plan has taken many initiatives for reducing fuel use and greenhouse gas emissions. For instance, investment has been made in a fuel efficient fleet such as Boeing 787, and Airbus A380 in 2016. Interestingly, the company has made collaborative impacts by believing their stakeholders in offsetting environmental impacts . The company offset all business travel of their employees and ground fuel emission. Various practices of Qantas for outside investors To improve the operational integrity by adding values towards employees, Qantas has made an effort to advance the groups corruption control framework by the Corporate Business Integrity Council. This council, initiated by the groups, is made up of compliance and ethics practitioners from renowned Australian companies. On the broader perspectives, the company has added values to society by responsibly respond on energy, emission and the groups supply chain for reducing costs and play a favorable role across the communities. In 2015-16, the company has still followed stable industrial relations climate by negotiating 36 enterprise agreements since the year 2011. Efforts made to ensure that workplace agreements do not constrain productivity or business (Vourvachis et al. 2016). Building more competitive wages positive, Qantas reduced the groups wage costs and ensure growth in the aviation industry as well. All outside major unions have settled to policy in at least one collective agreem ent. Disclosure of contingent liabilities By recording underlying EBIT and increased the groups operating margin, Qantas have potentially diversified their operations and reduced volatility the portfolio strategies and gives a stable economic cycle. To ensure the sustainable business operations and reduce the probabilities of future sacrifice of economic benefits, the sustainability information related to contingent liabilities have disclosed the following matters: To secure self-insurance license under the Safety, Rehabilitation and Compensation Act 1988, Qantas has entered into guarantees for showing support the commitments regarding the non-aircraft operating lease. To concern for the future aircraft financing for the acquisition of aircraft, the group has provided a guarantee and indemnities to several lenders and equity participants for leveraging lease transactions There are several defenses made by Qantas for third party class actions related to its passengers and freight. Conclusion The above findings clearly indicate that Qantas has maintained clear strategic priorities to meet both short term and long term goals under the financial framework. This framework has helps the group to create maximum value to their shareholders. After identifying sustainable performance of the company, it has been found that the company has almost doubled the earnings per share to reach 49 cents and further it has been anticipated that the company will ensure same growth opportunities for their shareholders in 2016/17 by providing ordinary dividend and on money market buy back shares as well. With the application of potential capital management initiatives the shareholders are also looking for anticipated capital returns and special dividends as well. On the other hand, Qantas has ensured continuous efforts to invest for their customers and strengthening their brand values by taking various initiatives like reviewing the fleet, infrastructure, fleet and technology. Focusing more on to the social arena, the company has engaged skill workforce and creates great jobs for the people; making positive impacts on the community and environment along with providing world class services for the customers as well. Recommendations The accounting advisors of Qantas should follow the recommended steps for ensuring the sustainability in long run: More concentration needs to be provided to reduce electricity and water consumptions to restrict the economic degradation. For this, the financial framework of Qantas should play an active role in planning and monitoring future initiatives. The group needs to facilitate a sustainable aviation fuel industry by improve more efficiency into their internal management activities such as investing in more fuel efficient fleet, providing efficient group power units, weight reduction measures and many others. The company needs to make accounting provision for purchasing lower noise footprint for reducing aircraft noise and ensure the economic benefits. References: Ball, A., Grubnic, S. and Birchall, J., 2014. 11 Sustainability accounting and accountability in the public sector.Sustainability accounting and accountability, p.176. Bebbington, J. and Fraser, M., 2014. Organizational change and sustainability accounting.Sustainability Accounting and Accountability, pp.189-204. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Hahn, R. and Khnen, M., 2013. Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research.Journal of Cleaner Production,59, pp.5-21. Ioannou, I. and Serafeim, G., 2014. The consequences of mandatory corporate sustainability reporting: evidence from four countries.Harvard Business School Research Working Paper, (11-100). Qantas.com.au. (2017). [online] Available at: https://www.qantas.com.au/infodetail/about/corporateGovernance/2016AnnualReport.pdf [Accessed 8 Jan. 2017]. Vourvachis, P., Woodward, T., Woodward, D. and Patten, D., 2016. Disclosure reactions to major accidents: insights from the aviation industry.