Self-reflection Essay Example | Topics and Well Written Essays - 500 words

Self-reflection - Essay Example A patient can easily cajole a therapist to an extent a therapist assumes the role of a parent for the patient. In this case, the process is unconscious given that the therapist is a social being and does not realize that she has given into the patient’s nagging behavior. Broadly, this is one of the negative effects of counter-transference. The other negative effect of the counter-transference especially during HIV/AIDS patient counseling is compromise of the counselor. The concept helps in counseling because it enhances patient-counselor communication. Counter-transference enables the HIV/AIDS patient to be open to the counselor because of the development of trust and faith upon the counselor. The counselor also automatically listens to the challenges facing the patients because he assumes a friend role. Therefore, counter-transference is vital in counseling of HIV patients. However, counter-transference negatively influences the performance of a counselor because of the subjectivity of the counselors. The film Endgame: AIDS in Black America, AIDS statistics reveal the disparity caused by the scourge on the Black community. The most appalling thing is that half of AIDS victims are Blacks. The film covers the personal stories of the Black AIDS victims. One of the interviewees endured stigma, drugs, prejudice and prostitution. The interviewees confirm that the HIV is a human virus as opposed to the common perception that the virus was only associated with white gay men. The difference in the HIV cases in San Francisco and Oakland reveals that HIV cases are higher in Francisco than Oakland. As a result, the HIV cases in San Francisco receive adequate medical attention compared to Oakland. The creation of awareness is critical in the alleviation of the scourge. Creation of awareness on HIV made many people to be aware of their HIV status in San Francisco. One can transmit the virus to another. In this regard, Nel Davis was at crossroads with regard to

The Continuum from Legitimacy to Fraud Research Paper

The Continuum from Legitimacy to Fraud - Research Paper Example Thus, the framework will only be used to the extent of four components of earnings management namely paper earnings management (PEM), real earnings management (REM), paper earnings fraud (PEF), and real earnings fraud (REF). PEM and REM relate to earnings management practices that comply with accounting standards and corporate laws in place while REF and PEF are earnings management practices that violate the standards and laws in place. Earnings Management Measurement The type of data used in this study shall be secondary data collected from the DataStream database. Such data is usually found from the financial statements of listed companies and therefore deemed reliable. Therefore, the issues of data reliability and validity for the present study shall not arise as no tools shall be developed for the collection of primary data. A number of approaches have been used by researchers to measure earnings management (Prior, Surroca and Tribo, 2007). According to McNicols (2000), three app roaches have been commonly used. These are: specific accruals, distribution of earnings, and total accruals. The present study will employ the total accruals approach which consists of both discretionary accruals and non-discretionary accruals (Dechow et al. 1995). Prior studies presented two approaches for measuring totals accruals. For instance, Kothari (2005) uses the balance sheet method while Jaggi et al. (2009) use the cash flow approach. Following Jones (1991) and Dechow et al. (1995), the current or total accruals can be defined using the balance sheet method as: TACt = ?CAt - ?Cash-?CLT + ?DCL – DEPt Where:?CAt = This denotes change in current assets in year t ? Cash = This is a change in cash and cash equivalents in year t?CLT = This is a change in current liabilities in year t?DCL = This means a change in debt included in current liabilities in year t. DEPt = This is depreciation and amortization expense in year t Collins and Hriber (2002) noted that the cash flow approach was a superior method than the balance sheet approach especially for companies experiencing mergers and acquisitions. Sun and Rath (2009) argued that the discretionary accrual approach is potentially ill-specified. This study therefore uses the cash flow estimation approach. Under the cash flow method, total accruals are estimated as follows: TAC t = Income t – Cash Flow t Where: Income = Earnings before extraordinary and abnormal items in year t Cash Flow t = Operating cash flow in year t Prior et al., (2007) noted that earnings management is estimated through discretionary accruals (DA) which are computed by â€Å"detracting the expected or non-discretionary accruals (NDA) from the total accruals (TA)† (p. 34). The DA and NDA can be estimated using the Kothari et al (2005) model. The model is different from the modified Jones model proposed by Dechow et al. (1995), and includes a non-deflated term that captures performance (ROA). Consistent with most empiric al studies in earnings management, the present study will adopt the modified Jones model. The argument for the adoption of this model is best described by Alghamdi (2012) as follows: â€Å"The argument of this study is that management may engage in earnings management via discretionary revenues by timing the recording of these revenues, such as recording them at the year-end when the cash has not yet been collected.