Saturday, December 28, 2019

The Importance Of Competency Skills For Counseling

When I first stated I was interested in counseling, I thought all I had to do was sit in a chair and listen. I have learned there is a lot more to counseling than just sitting there and listening, you must learn to use competency skills as well. Looking over the 14 personal competencies which includes: 1) Be nonjudgmental; 2) be flexible; 3) be resourceful; 4) personal observations; 5) pay attention to thoughts and feelings; 6) listen carefully; 7) observe attentively; 8) assume complexity; 9) tolerate the stress of uncertainty; 10) have patience; 11) manage personal biases and stereotypes; 12) keep a sense of humor; 13) show respect; and 14) show empathy, I plan to rate myself on a scale of 1(low) to 10 (high) to see what areas are my†¦show more content†¦It does not mean I haven’t been disrespected, it just means that when that happens I can always turn to that person and reply, â€Å"I’m sorry did I disrespect you in anyway because you are disrespecting me and I will not accept it?† I was fortunate enough to be educated on how to use the internet to find resources of any kind, so for me being resourceful is another area that I feel I would rate very high. My family teases me with the nickname of â€Å"google master†, because if there is a need, they know I can locate it without a doubt. I listed more than 3 because it was hard to leave them out, but of the highest ranked competencies, being flexible would be another one to mention. I go over and above to accommodate others. I always make sure those in need can be accommodated. I am a true care giver and I take that to heart. Now that my life has gone through a transitional stage, I look back and see how accommodating I was to others, almost to the stage of being used. I made sure if my phone rung, I answered. If they needed me to watch the kids, I was available. My vocabulary did not include â€Å"no† unless you offered me brussel sprouts. Now that I have written m y strengths I can see where some of them overlapped. My lowest competencies would be: flexible, listen carefully, pay attention to thoughts and feelings, and be nonjudgmental. On the four listed above I rated myself a 4. Let me startShow MoreRelatedMulticultural Counseling Is The Hour Of The Need1204 Words   |  5 Pages Multicultural counseling has been on the rise since the 20th century and so far plenty of literature highlighting the need of it has been published. The practice is getting more and more popular because the idea is fully in line with the dynamics of the modern world. In diverse regions like US, where the population is composed of culturally different people, multicultural counseling becomes more of a necessity. Thus, the emergence of programs based on multicultural counseling is the hour of theRead MoreDiversity, Racial, And Cultural Factors1277 Words   |  6 Pagesacquiring the essential skills in order to interact successful with individuals of diverse cultural or ethnic backgrounds (Holcomb- Mc Coy Myers, 1999). Multicultural competency in counseling helps clinicians diminish the deeply rooted assumptions of a particular group and enables them understand their own values and gain a better perspective and empathy to successfully respond towards the needs of diverse populations. Clinicians are able to learn and recognize the importance of a client’s cultureRead MorePurpose And Goals Of Counseling Supervision1574 Words   |  7 Pages Unit 3 Purpose and Goals of Counseling Supervision ElizaBell D. Hall COUN 5004 – Survey of Research in Human Development for Professional Counselors August 2, 2015 Professor Mee-Gaik Lim Purpose and Goals of Counseling Supervision Clinical supervision is very essential for the growth of counseling interns, whether it is on a more professional or personal level. With that being noted, the purpose of supervision may vary according to the helping profession. 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Based on the client we received, we were to use appropriate language and one analogy or metaphor to help explain our canon. Explanation of how artifact relates to competencies (minimum of 200 words): The two assigned papers on my personal code of ethics relates to the competency of Foundations: A.2. in that, initially, I was able to conceptualize my how I believed my code of ethics was defined. Before the first paper I had never considered my personal view of ethics.

Friday, December 20, 2019

To Kill a Mockingbird by Harper Lee - 785 Words

In the book to â€Å"To Kill a Mockingbird† by Harper Lee there is one very important character in the book that is not present, the Mother of Jem and Scout. Their mother died when Jem was six and Scout was two. This is when Cal steps in to mother the children. Later on in the book Aunt Alexandra comes to live with them to help with Scouts becoming of a lady. Atticus their father tries’s his best to guide them in the right direction. Things would definitely be different if the Mother was still alive. Atticus is the one who is affected the most by the death of the mother. If her death had not taken place he would not have become so close to both Jem and Scout. Atticus would go to work, come home, and read. Never having much to do with any of the family. This is just how things were back then. The mother cared for the kids and the father went to work. Without her death Scout and Jem would have grown up with different views then the one Atticus thought them. Cal is the mai d of the house, not slave those were already abolished. She was black and therefor her only means of income is through the Finches. Since the mother is dead Cal is the â€Å"mother† figure in the house. With their real mother around Cal would not have the relationship she has with the family. Her love for the children would turn bitter, for the fact that she would be cleaning, cooking, and watching the kids while there was a mother around to do it. The bond her and Atticus have would no longer be. It would simply turnShow MoreRelatedKill A Mockingbird By Harper Lee1049 Words   |  5 PagesTo Kill a Mockingbird: How a Story could be based on True Events in Everyday LifeDaisy GaskinsCoastal Pines Technical Collegeâ€Æ'Harper Lee was born in Monroeville, Alabama. Her father was a former newspaper editor and proprietor, who had served as a state senator and practiced as a lawyer in Monroeville. Also Finch was known as the maiden name of Lee’s mother. With that being sa id Harper Lee became a writer like her father, but she became a American writer, famous for her race relations novel â€Å"ToRead MoreTo Kill a Mockingbird by Harper Lee1000 Words   |  4 Pagesworld-wide recognition to the many faces of prejudice is an accomplishment of its own. Author Harper Lee has had the honor to accomplish just that through her novel, To Kill a Mockingbird, a moving and inspirational story about a young girl learning the difference between the good and the bad of the world. In the small town of Monroeville, Alabama, Nelle Harper Lee was born on April 28, 1926. Growing up, Harper Lee had three siblings: two sisters and an older brother. She and her siblings grew up modestlyRead MoreKill A Mockingbird By Harper Lee873 Words   |  4 PagesIn the book, To Kill a Mockingbird, Harper Lee illustrates that â€Å"it’s a sin to kill a mockingbird† throughout the novel by writing innocent characters that have been harmed by evil. 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In To Kill a Mocking Bird, Lee establ ishes the concurrence of good and evil, meaning whether people are naturally good or naturally evil. Lee uses symbolism, characterization, and plot to portray the instinctive of good and evil. To Kill a Mocking Bird, a novel by Harper Lee takes place during the 1930s in the Southern United States. The protagonist, Scout Finch,Read MoreKill A Mockingbird By Harper Lee1695 Words   |  7 PagesIn To Kill a Mockingbird Harper Lee presents as a ‘tired old town’ where the inhabitants have ‘nowhere to go’ it is set in the 1930s when prejudices and racism were at a peak. Lee uses Maycomb town to highlight prejudices, racism, poverty and social inequality. In chapter 2 Lee presents the town of Maycomb to be poverty stricken, emphasised through the characterisation of Walter Cunningham. 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Thursday, December 12, 2019

Auditng and Assurance Standards Professional Accountants

Questions: 1. The following are a number of different situations where there may be violations of the ethical principles .You are asked to state whether there has been a violation of the Accountants Code of Ethics and state which ethical principle has been violated briefly providing a reason for your opinion: (a) Peter Harmon , professional accountant, does the bookkeeping, prepares the tax returns and provides various management services for Bunker L td .When providing these services it frequently advises its clients to buy its computer equipment from Computer Services Ltd. Computer Services has agreed to pay Harmon a 10% commission if the referral leads to sales for Computer Services . (b)David Smith ,an auditor ,was asked by Allied Insurance,for its help in finding clients. David Smith subsequently referred ten clients to the insurance company without letting them know. (c) Wrench and company,Chartered Accountants,keeps details of its clients in its computer records at its office .Since i t also has time available it will allow its clients to use its computers if they requirethem.If necessary Wrench will arrange for members of its staff,mainly administration but sometimes from the audit branch to assist with the input of data for these clients.The staff from the Audit section can be involved in the audit of clients, depending upon the Audit Partners requirements. (d)Stephanie Barry has an audit client,Williams Pty Ltd ,which uses another public accountant forits management services work. Barry sends her firms literature regarding its management services capabilities to Williams on a monthly basis,unsolicited . 2. Indicate the type of opinion that should be expressed in each of the following situations,providing reasons for your choice. (c) Management have excluded from the financial report the necessary disclosures in relation toa contingent liability .If this becomes an actual liability it will have a material effect on the financial report. (d) A significant proportion of a retailers sales are on a cash basis and inadequate records have been maintained. There are no audit tests that can be done to assure yourself that cash sales are accurate. (e)You have been asked to do the audit for a new client this financial year .While you are satisfied that there appears to be no material misstatements for the information during the current financial year the client will not provide any information about the opening balances of accounts at the start of the financial year. (f) You have just started auditing the financial statements of a client which has not been followingthe Australian Accounting Standards since it began operating five years ago. Answers: 1. a) APES 110, Code of Ethics for Professional Accountants clearly states in Section 240 that an auditor has full rights to enter into an arrangement with any dealer or such other shop keeper wherein he would be entitled to receive a referral fee if any of his recommended clients buy something from them. However the same is acceptable only once it is disclosed to the concerned client about such an arrangement mentioning the details about the dealer and the calculation of such a fee (APESB, 2010). Therefore in this case Peter Harmon is said to have violated the APES 110 as he had not informed the client about his agreement with Computer Services Limited. b) An auditor is expected to maintain confidentiality in his conduct. It is a pre-requisite of the said profession and hence giving away details about the client to any third party be it an insurance company also should be done after prior consent form the client (cpaaustralia.com., 2014). Therefore in this case David had not taken any assent from the client and forwarded their contacts to Allied Insurance which was in contravention to the ethical code of conduct which details about maintenance of secrecy of client data. c) A professional is entitled to perform one task at a time i.e. either audit or non-audit. Simple reason behind the same is the maintenance of independence. An auditors profession requires him to be independent and unbiased in his conduct and performing those two tasks of the client would be contradicting the same (Causholli et.al. 2015),. However if the auditor takes due permission from the client for doing both the tasks then the same is allowable but at the same time the work has to be again checked by another auditor of the same firm so as to be doubly sure about the maintenance of integrity and objectivity. Thus the auditing staff can do the book keeping work as well but only after getting due permission from the client. d) The fundamental principles of the auditing profession clearly mentions that an auditor can advertise his professional work but in a certain specific manner so that it does not bring any kind of disregard to the profession. On critically understanding the said case it is concluded that the performance of Barry is unethical and that he has not complied with the basic principles of professionalism by sending the management services to the client without is assent just to snatch away the work being performed by other auditor(ethicsboard.org., 2012). Therefore Stephanie Barrys act brings disrepute to the auditing profession. 2. c) Liabilities which are reflected at the bottom of the line of balance sheet are contingent liabilities and they are an inseparable part of the financial statements. They generally show the liability that may arise in future and is materialistic in nature to the extent that it would have a major financial impact on the company. Thus its disclosure is a must since the investors and the other users of the financial statements take decisions with regards their investments basis the financial statements and this item also is a contributor to the same (aasb.gov.au., 2011). Therefore an auditor should ensure that such contingent liabilities should be adequately disclosed and if not then an adverse opinion should be given. Hence in this scenario since the management has excluded the disclosure of the said liability, the auditor is to give a qualified audit report. d) Maintaining books of accounts is a must for all entities even if it conducts its major part of sales in cash. If the books of accounts are not prepared in a timely manner then the same would be impossible for the auditor to conduct the audit. Thus in the present scenario the auditor will not be able to commence his work of audit at all thus would not be able to give any opinion as such. e) Verification of opening balances is one of the main stages of an audit and the first as well. Without verifying last years closing balances it would difficult to decide upon the correctness of balances since if the opening balances are incorrect then it would show an incorrect account balance at the end of the present year as well and the same would be carried forward year on year basis. Thus even if the client does not permit the auditor to verify the same, he should take all steps to try to assure himself about the sanctity of the opening balances. Further to this even if the auditor is able to verify the same, he should give a negative opinion just to safeguard himself against any future legalities. f) It is a compulsion for all the entities which are registered in Australia to maintain their financial statements as per the Australian Accounting Standards. However, if any company does not maintain so then the auditor should ask the company to again prepare the books of accounts as per the said standards (aasb.gov.au. 2012). Even after intimation if the Company does not then the auditor should give a qualified report stating the said fact. References APESB, (2010), APES 110 Code of Ethics for Professional Accountants, https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf aasb.gov.au., (2011), AASB 137 -Provisions, Contingent Liabilities and Contingent Assets, https://www.aasb.gov.au/admin/file/content105/c9/AASB137_07-04_COMPoct10_01-11.pdf aasb.gov.au., (2012), AASB 101- Presentation of Financial Statements, https://www.aasb.gov.au/admin/file/content105/c9/AASB101_09-07_COMPsep11_07-12.pdf Causholli,M., Chambers, D.J., Payne, J.L., (2015), Does Selling Non-Audit Services Impair Auditor Independence ? New Research Says, yes, American Accounting Association, vol.9, no.2, pp. 1-6 cpaaustralia.com., (2014), An Overview of APES 110 Code of Ethics for Professional Accountants, Available at https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/an-overview-of-apes-110-code-of-ethics.pdf (Accessed 29th January 2017) ethicsboard.org., (2012), Revised Code of Ethics Completed, Available at https://www.ethicsboard.org/projects/revised-code-ethics-completed (Accessed 29th January 2017)

Thursday, December 5, 2019

Fallen Leaves free essay sample

Clouds large and billowing intermingle in the royal blue canvas high above. A sliver of sunlight manages to peer out from beneath the thick, fluffy layer, shedding a deep orange glow. A cool fall breeze rustles what is left of the dried out leaves, hanging on by their thin stems to the tree branches; awaiting to be released and reunited with their many crisp copies on the ground. Not a soul nearby is to be seen, the silence that surrounds me is slightly eerie. However, the one spot that never fails to put me at ease lies in plain sight. I briskly walk over to the opening, pushing back the stalks of overgrown grass and weeds. Climbing over an obstacle course of smooth rocks, I find myself at the river’s base. The current is fairly mellow; little turbulence disturbs the many creatures living within the crystal clear waters. I can see the small minnows and tadpoles make their way through the river, their silver bodies gleaming beneath the quickly setting sun. We will write a custom essay sample on Fallen Leaves or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Swimming blissfully in their own little world, entirely separate from mine. Our only connection exists at the base of this river where our very different paths cross. The sky explodes into an artist’s palette of magenta and incandescent orange. A day like today can only be described with one word: surreal. Many people fall victim to accepting the mundane and allowing each day to slip right through their fingers. They sit at home, watching the television or playing video games, letting the short twenty four hour lapse of time burn away, without ever realizing what they have missed. Living life submissively is truly the bane of a full existence. I never allow myself to waste time. I believe we must always be doing something of meaning in order for ourselves to be truly living. With each day we are given choices and opportunities. To let such gifts pass by us is a disservice on the one thing that we must value most- our lives. I feel that I am truly living, as I sit on one of the slate grey rocks and gaze upon the wonders of nature. I allow my mind to further wander. My thoughts instantly pour out of my mind and get lost in the wilderness surrounding me. This is my little escape from the real world- the industrialized community where the stress and pressures of life eats at us daily. This is my sanctuary where I can think and clear my head. I slowly transcend to my nirvana as stress and the day’s troubles melt away. The shadows projecting from the looming trees begin to envelope my surroundings. It is beginning to get dark and my time here is quickly coming to an end. I inhale in the crisp scent of autumn once more, I let it fill my lungs and sooth my senses. I gaze upon the scenery once more, attempting to take a mental picture of my surroundings. I find myself transfixed by nature’s gift; life’s simple pleasure that many fail to recognize. Brushing the dead leaves and blades of grass from my pants, I return to the path which leads me back into reality. A gust of wind startles me and breaks my train of thought. High above me, several leaves are uprooted from their branches. Twirling and spiraling, they ride the wind’s current, dancing slowly as they fall closer to their inevitable destination. They reach the cold ground, losing animation and becoming lifelessly still. The haphazard pile of burnt orange and chestnut brown grows with each fallen leaf. Day by day the mound grows larger and the trees become more barren. Time passes the pile thickens- life’s continues cycle at large.