Self Care Activity Of Meditation - 1378 Words

There is nothing good that I can say about today. I have felt sick and nauseated all day. The events that occurred in this city today are unspeakable. I am usually in complete control of my emotions, but to my embarrassment, I lost control of them and I cannot seem to regain control. At first, I felt shocked, when the media released the name of the shooter, I felt like someone had punched me in the stomach. I thought there was no way it could be the same person, there was no way it could be my former co-worker and friend’s brother. Turns out it was. I am heartbroken for the marines who were murdered and their families who have been so heinously, irrevocably altered, but I am also heartbroken for my friend and her family. I feel guilty for the last sentiment, in light of everything, but I can help but be heartbroken for them as well. I have decided to use the self-care activity of meditation to try to process my feelings and regain some emotional control. Right now, I am in a v ery bad mental and emotional state; I hope that his activity will help. The meditation was extremely difficult, but I feel like I am in a better emotional state. I felt the need to lie down, so I lay on my couch and tried to meditate. It lasted a little over twenty minutes. I am not comfortable talking about the thoughts that processed through my head, they are much too personal at the moment, but I will discuss the feelings. Initially, I became more upset, angry, confused and emotionally out ofShow MoreRelatedSelf Care1408 Words   |  6 Pagesforget about self-care. In an effort to prevent burn out, our group has integrated the practices of exercise and meditation into our daily schedules. In the following, we discuss how both mediation and exercise worked and didn’t work for us, what we learned while on this journey, and how we applied our learning to teach someone the skills and knowledge we obtained in meditation and exercise. Countless research and studies have been conducted to explore the benefits of meditation and exercise inRead MoreMeditation Treatment Modality Provided By University Of Minnesota Center For Spirituality And Healing1357 Words   |  6 Pagesscholarly paper, I will reflect on meditation treatment modality provided by University of Minnesota Center for Spirituality and Healing. (2014) and its benefits and opportunities for the older population and persons with chronic diseases (Chan Larson, 2015). Moreover, I will analyze it in terms of Barrett’s Theory of Power (Barrett, 2010) and CAREE Process (O’Brien Lewis, 2016). In addition, throughout the paper, I will describe my thoughts and feelings regarding meditation and meditative practices forRead MoreHypothetical Structure For Self Determination863 Words   |  4 PagesHypothetical Structure for Self-Determination Diverse factors boost or weaken the motivation of an individual. 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Fortunately there are adult day centers thatRead MoreThe Effects Of Mindfulness Interventions On Health Care Professionals And College Level Students1543 Words   |  7 PagesLiterature Review In the area of health care professionals and college level students, there is evidence supporting increased stress in these populations. While these are very busy lifestyles, it is important for these individuals to engage in self-care techniques to reduce stress, which in turn could increase emotional health, physical health and life satisfaction. Research supports mindfulness practices used with students and healthcare professionals decreases perceived stress, anxiety and increasesRead MoreSelf-Awareness754 Words   |  3 Pagesï » ¿Becoming more self-aware is a process. After reading about the Johari Window and other techniques for conceptualizing self-awareness, I believe I have more tools with which to improve myself. 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Planet Boundaries Implications Impairment â€Myassignmenthelp.Com

Question: Discuss About The Planet Boundaries Implications Impairment? Answer: Introducation According to IAS 36 Impairment of Assets, it is assured that an asset is not brought on the balance sheet statement at a value, which is greater compared to the recoverable amount of the stated asset. This essay aims to focus on appraising the situations in which there is occurrence of impairment loss along with explaining the time the organisation needs to perform the impairment review of assets. As commented by Baboukardos and Rimmel (2014), impairment is expected to happen at the time the carrying amount is greater in contrast to recoverable amount. The recoverable amount includes the net sales price of the asset, value in use and fair value in compliance with IFRS 13. After the end of each reporting year, an organisation needs to assess whether any indication of impairment is inherent or not. In case, there is an indication of impairment, it is necessary to compute the recoverable amount of the asset (Damian et al. 2014). The realisation of impairment loss is inherent, in which the recoverable amount is lower in contrast to the carrying amount. It needs to be realised immediately as expenditure, unless it associates with a re-valued asset, in which the impairment loss is considered as revaluation decrease. For goodwill, the cash-generating unit to which goodwill has been apportioned needs to be tested for annual impairment by contrasting the units carrying amount along with its recoverable amount. In either situation, if the recoverable amount of the unit is below its carrying amount, the organisation needs to realise impairment loss. In the past, IFRS needs realisation of goodwill subject to amortisation over the useful lifetime (Guthrie and Pang 2013). The impairment indicators are developed in IAS 36 with an intention of minimising the subjectiveness of the decision, which was the case in the past. The unfavourable changes in markets, economy, technology and law could have adverse effect on the asset values of the organisation (Huian 2013). The impairment indicators could be because of external or internal sources. The assets market value might reduce due to usage or the time passage. The other external indicators of a fall in value could be the outcome of important market, technological, economic or legal changes that happen and this would have unfavourable impact on the asset or organisation. The interest rates in the market might have an effect on the rate of discount utilised in computing the value in use related to an asset and therefore, there is decrease in recoverable amount. The internal indicators related to review of impairment could be the outcome of physically damaged or obsolete assets, or if an asset is portion of r estructure or it is held for sale or in which there is poor economic performance of the asset in contrast to the expected performance (Huikku, Mouritsen and Silvola 2017). Despite the objectivity of the set standard, it could be complex to ascertain the value measurement attributable to assess the options related to impairment. The measurement and timings related to write-downs of assets depend heavily on estimates. Certain characteristics of testing related to impairment and process of measurement make implementation a serious problem (Ji 2013). There are many triggering events of indicating impairment and these vary greatly in terms of severity and significance. The various models of valuation are utilised and the conformity is less in the discount rate selection. However, there is a variation in nature, which continues to occur between fair values disclosed on the part of the management. In addition, IAS 36 intends to enhance transparency along with minimising the accounting subjectivity associated with impairments (Linnenluecke et al. 2015). The exercise for ascertaining whether there is an impairment of asset and the amount remains at the discreti on of the management. This standard now aims to address such discretion by needing yearly impairment or reviews of impairment to be conducted whenever there is impairment indication. Even though there is a discretionary element afforded to the impairment computations and therefore, the incentives of the management in managing earnings could play a role in the decisions of impairment. These projections might be handled for altering or avoiding impairments (Sapkauskiene, Leitoniene and Vainiusiene 2016). This would minimise the comparability across the organisations. For instance, loss related to impairment of goodwill is projected in most cases from the projections of the management of future cash inflows. This could pose serious problems for the investors, as they are not able to vision such potential manipulations. The analysts and investors have the alternative to adjust or ignore the reported accounting numbers. Hence, it reduces the certainty of the reporting behaviour in misleading users or minimising relevance and reliability. Along with this, the financial statements vary from the management accountants used on the part of an organisation and the impact of impairment broadens the existing gap between the accounts of management information used on the part of the board and the audited financial statements. The manipulation of earnings is an issue; however, the judgemental approach to indicate and compute impairment is provided. The managers often receive an economic incentive in manipulating earnings for enhancing their cash compensation. In this case, IAS 36 permits for a judgemental element in the computation of impairments. IAS 36 allows an impairment loss on a fixed asset to be reversed, if the marketing value associated with the asset is recovered. This has direct effect on the impairment practices, in which reversibility has positive impact on the decision of the managers in recording impairment of assets. The permission of reversals increases significantly the probability that a manager would record the impairment. Hence, it highlights the discretion that management could withhold towards the impairment treatment. Thus, it could be concluded that managerial self-interests and concerns pertaining to earnings management seem to motivate many decisions of impairment. In addition, i t has been found out that goodwill needs to be assessed yearly for impairment, while the other potentially impaired assets are reviewed for impairment in detail, if there is any sign of impairment. Particulars Amount (in $) Assets' carrying amount (A) 5,19,000 Value in use of the division (B) 4,65,000 Fair value of the assets ( C) 3,35,885 Actual or real asset values (D) [Greater of (B) and (C)] 4,65,000 Loss from Impairment (E) (A) - (D)] 54,000 Goodwill on acquisition of competing organisations (F) - Impairment loss from subtraction of goodwill (E) - (F) 54,000 Apportionment of Impairment Loss Particulars Amount (in $) Percentage Impairment (in $) Patent 3,49,000 67% 36,312 Equipment 80,000 15% 8,324 Fittings 50,000 10% 5,202 Inventory 22,000 4% 2,289 Goodwill 18,000 3% 1,873 Total Amount of Assets 5,19,000 100% 54,000 In the books of Gali Limited Journal Entry as on 30 June 2015 Debit Credit Date Particulars Amount (in $) Amount (in $) 30-Jun-15 Impairment Loss Account.Dr 54,000 To Goodwill Account 1,873 To Patent Account 36,312 To Equipment Account 8,324 To Fittings Account 5,202 To Inventory Account 2,289 (Net assets, liabilities and goodwill impaired depending on the amount of recovery) 30-Jun-15 Income Statement Account..Dr 54,000 To Impairment Loss Account 54,000 ( Value of impairment loss reallocated to the income statement) References: Baboukardos, D. and Rimmel, G., 2014, March. Goodwill under IFRS: Relevance and disclosures in an unfavorable environment. In Accounting Forum(Vol. 38, No. 1, pp. 1-17). Elsevier. Damian, M.I., Manoiu, S.M., Bonaci, C.G. and Strouhal, J., 2014. Bearer plants: Stakeholders' view. Accounting and Management Information Systems,13(4), p.719. Guthrie, J. and Pang, T.T., 2013. Disclosure of Goodwill Impairment under AASB 136 from 20052010.Australian Accounting Review,23(3), pp.216-231. Huian, M., 2013. Stakeholders participation in the development of the new accounting rules regarding the impairment of financial assets.Business Management Dynamics,2(9), pp.23-35. Huikku, J., Mouritsen, J. and Silvola, H., 2017. Relative reliability and the recognisable firm: Calculating goodwill impairment value.Accounting, Organizations and Society,56, pp.68-83. Ji, K., 2013. Better late than never, the timing of goodwill impairment testing in Australia.Australian Accounting Review,23(4), pp.369-379. Linnenluecke, M.K., Birt, J., Lyon, J. and Sidhu, B.K., 2015. Planetary boundaries: implications for asset impairment.Accounting Finance,55(4), pp.911-929. Sapkauskiene, A., Leitoniene, S. and Vainiusiene, E., 2016. Disclosure of Goodwill Impairment in the Baltic States.Engineering Economics,27(4), pp.417-429.