Status of Women in South Africa Term Paper Example | Topics and Well Written Essays - 1750 words

Status of Women in South Africa - Term Paper Example The progressive constitution of South Africa guarantees equality for women, access to socio economic rights e.g. fair labour practices, land, housing and health as well as right to freedom from violence. Unfortunately, some of these rights are not a certainty for many women as the country has failed to put into practice and deliver on the policies that give consequence.Poverty and inequality in South Africa, is closely related to race, gender and class. According to the World Bank, the level of poverty is defined by the lack of ability to achieve a minimum standard of living, which is measured in terms of basic consumption needs or the income necessary to satisfy those needs.It has been estimated that 60% of black South Africans remain poor and live in deteriorating socio economic conditions. The unemployment rate in South Africa increased from 33% to 36.2% in the 3 years to 1999, of which 56% of the unemployed were women and the remaining 44% were men. Seven years later, in 2006, ac cording to the Household Survey, of the unemployed, more were women (31.8%) than men (23.8%). The survey also showed that the highest unemployment rate of 41.8% was among black African women.There was another survey done in 2006, the General Household Survey, indicated that 37% refers to households headed by women, and those headed by black African women tally up to 31.9%. From all these statistics, the Institute for Democracy in South Africa indicates that 80% of households headed by women have no wage earners.

The causes and consequences of an investment project of x (a Essay

The causes and consequences of an investment project of x (a corporation) - Essay Example The paper also analyzes and discusses change in capital structure and the consequences of change in the structure. This is to enhance understanding of this project and, thus, promote its implementation. The project would involve introduction of various assets like planes and offices that make the company incur costs. These costs fall into two categories, namely, assets’ costs and implementation costs. According to QA (2012), the project was initiated on July 2012 and it was approximated to last for about five months. However, the assets involved have long-term durability. This would make the project viable despite the costs expected to be incurred. An expanded business would result in increased revenues. This increase in revenue would raise the profit margins of the company (Megginson & Smart 2008). The company would use the increased profits to recover the costs incurred during project planning and implementation. Since the project would go in phases covering two years, the process of recovering costs will not be instant. The rate of return for this project is recommendable, since it involves assets leading to increased business. The net present value of the assets introduced in this project is $ 50 billion. Previously Qatar Airline had been financing its projects through several capital structures. Capital structure of an organization consists of debts and equity funds (Woelfel 1994). The major capital structure previously used by Qatar Airline was a borrowing from financial institutions, since the earlier projects were not large in magnitude. However, issuing of bonds sometimes proved to be a mandatory requirement, since they served as a supplement. The current projects are large and, thus, they need many resources in order to implement them. This has caused this company to shift from this funding structure to a new one. Qatar Airline uses dividend payout, retained earnings, and issues of shares to fund its projects. Dividend payouts

Accounting and Corporate Governance Essay Example for Free

Accounting and Corporate Governance Essay The memo is to address the accounting maneuver of Lehman’s Repo 105 (or 108) from perspectives of accounting and corporate governance. The memo will illustrate the role of repo transaction in Lehman’s business model, analyze the accounting irregularities regarding repo by Lehman, observe auditors’ role in these irregularities, and discuss the corresponding accounting and corporate governance issues. In addition, the memo will provide recommendations on how to prevent financial institutions from abusing regulatory deficiencies by emphasizing on the importance of accounting regulation, auditors’ role, and business ethics. See more: Recruitment and selection process essay The major goal of Lehman’s Repo 105 is to temporarily remove troubled securities from its balance sheet while presenting favorable financial statements to its investors, creditors, rating agencies, and the public. By temporarily removing these securities from its balance sheet, Lehman made its leverage ratio much lower. With low leverage ratio, Lehman would keep its credit rating at high level and maintained its customers’ confidence. A repo, or sale and repurchase agreement, is an agreement in which one party transfers to another party as collateral for a short-term borrowing of cash, while simultaneously agreeing to repay the cash and take back the collateral at a specific point in time (SFAS 140). An ordinary repo should be treated as a financing transaction and should be accounted for as a secured borrowing. An ordinary repo is a commonly-used form of secured loan between financial institutions. In fact, repo does not have real economic substance. However, by the Repo 105 transactions, Lehman did the same in an ordinary repo, but because the assets value were 105 percent or more of the cash received, accounting rules permitted the transactions to be treated as sales rather than financing. Lehman aggressively employed Repo 105 transactions before reporting periods at the end of 2007 and the first two quarters of 2008. During the reporting periods, Repo transactions helped Lehman remove assets from balance sheet and use cash received to payback short-term loans. In addition, Lehman did not report any liabilities that reflected the obligation to repay the borrowed funds. After the reporting periods, Lehman would borrow funds to repurchases the transferred assets. Then these assets would be reversed on the balance sheet again. The consideration is whether Lehman’s accounting for Repo 105 violated the Generally Accepted Accounting Principal (the GAAP). Statement of Financial Accounting Standards No. 140 (SFAS 140) provides the accounting guidelines on repo transactions. A company is permitted to account for these transactions as sales only if the transferor surrenders control over the assets to transferees. To account for a repo transaction as a sale, all three conditions must be met: 1) the transferred assets must be isolated from the transfer, 2) transferee has right to pledge or exchange the assets, 3) the transferor does not maintain effective control over the transferred assets. A typical repo contract can easily meet the first two conditions. However, in order to take advantage of favorable accounting treatment as sales transaction, Lehman has employed some accounting maneuvers to meet the third condition. SFAS 140 (Paragraph 218) states that the transferor’s right to repurchase is not assured unless the repurchase price is 102 percent or less of the cash received, or the cash received is 98 percent or more of the value of the transferred assets. â€Å"The Board believes that other collateral arrangements typical fall well outside that guideline (FASB, 2000, p. 91). † The repurchase price of Repo 105 is 105 percent of the cash received, which is higher than the 102 percent guideline. As a result, Lehman could argue that Repo 105 did not meet the third condition of maintaining effective control, and then classified it as sales. Based upon the above analysis, Lehman’s accounting for Repo 105 seemed to be technically in compliance with the U. S. GAAP. However, Lehman’s bankruptcy examiner Anton R. Valukas (2010) provided evidence showing that Lehman intended to use Repo 105 to manipulate its 10-K and 10-Q financial reporting. Valukas argued that the classification of these repo transactions should be based on its economic substance rather than its form (such as the 102 rule). Since Lehman had clear intent to buy back the transferred assets under Repo 105, these transactions are clearly secured borrowing and should not have been recorded as sales. The obvious accounting irregularity is Lehman’s failure of disclosing Repo 105 transaction in its quarterly and annual financial reports. Valukas (2010)’ report indicates that Lehman’s SEC 10-K and 10-Q filing between 2000 to third quarter, 2007, regularly misrepresented some repo transaction as â€Å"secured borrowings† despite that it actually recorded as sales. In addition, Lehman never disclosed its involvement in Repo 105 its 10-K of 2007 and the first 10-Q of 2008 (Chang et al, 2011). In fact, Lehman has aggressively involved in Repo 105 during the end of 2007 and first two quarters of 2008, removing approximately by $38. billion in fourth quarter 2007, $49. 1 billion in first quarter 2008, and $50. 38 billion in second quarter 2008 (Valukas, 2010). It is clear that Lehman’s misrepresentation and failure of disclosure of its Repo 105 practice is material enough to mislead its investors, debtors, rating agencies and the public. As the auditor of Lehman Brothers, Ernst Young approved the use of Repo 105 transactions. These transactions were characterized as sales of assets and created a misleading picture of Lehmans financial position during the financial meltdown. Ernst Young said in a statement: â€Å"Our last audit of the company was for the fiscal year ending November 30, 2007. Our opinion indicated that Lehman’s financial statements for that year were fairly presented in accordance with Generally Accepted Accounting Principles, and we remain of that view. † Ernst Young would like the public to believe their responsibility for Lehman’s financial statements ends with the 2007 10-K. Actually, It does not. According to the examiner’s report, Ernst Young had just started planning for its year-end audit of Lehman when the firm collapsed into bankruptcy. Lehman remained an EY client until the bankruptcy in September 2008. This period included two more 10-Qs. But most troubling for the auditors could be allegations in the examiner’s report that Ernst Young did not inform the audit committee on Lehman’s board about a whistleblower who had expressed concerns about the repos to them. In a March 2010 letter to its clients, EY defended its audit work for Lehman. The letter states that Lehmans bankruptcy resulted from unprecedented adverse events in the financial markets, declining asset values, and loss of market confidence that caused a collapse in its liquidity. The firm believes the bankruptcy wasnt caused by accounting or disclosure issues, as Lehmans financial statements clearly portrayed it as a leveraged entity operating in a risky and volatile industry. † The most telling assertion in the complaint concerning EYs alleged misrepresentation of Lehmans compliance with applicable accounting standards is that EY didnt require the financial statements to reflect economic substance rather than just legal form. In other words, the complaint accuses EY of letting Lehman engage in transactions without business purpose in order to achieve a specific financial-statement result. The bankruptcy examiner said that the sole function of Repo 105 transactions as employed by Lehman was to reduce its publicly reported net leverage and net balance sheet. Although Lehman knew that none of its peer companies were using the same accounting tricks to arrive the leverage numbers, it continued to rely on the use of Repo 105 substantially, at a level that is much higher than the originally defined â€Å"materiality† level by the management. As a consequence, it left Lehman with heavy concentrations of illiquid assets which could not be monetized to meet its current obligations (Lehman Brothers Holding Inc. v. Debtors, 2010). The Examiner did not find supporting evidence to bring â€Å"colorable claims† (Lehman Brothers Holding Inc. v. Debtors, 2010) against Lehman’s directors, however, they should have better monitored the managers. And the examiner did find sufficient evidence to support a colorable claim against certain senior officers for breaching their fiduciary duties to shareholders and other stakeholders because they failed to inform the public and shareholders about the substantial use of Repo 105 by non-disclosure of related information and by filing materially misleading periodic reports, which risked the company with potential liabilities; and they also failed to advise the Board of Directors of the Repo 105 practice (Lehman Brothers Holding Inc. v. Debtors, 2010). The examiner also concluded that sufficient evidence existed that Lehman’s quarter? nd Repo 105 practice was material and should have been disclosed in the financial statements. In addition, Lehman had an obligation to disclose required information relate to Repo 105 in its MDA statement. In terms of accounting malpractice, Lehman’s external auditor, Ernst Young, was also held responsible for allowing Lehman’s financial reports to go unchallenged. Ernst Young well knew the practice of Repo 105 adopted by the company, but failed to review the volume and timing of Repo 105 transactions, and failed to access the materiality of information omitted regarding Repo 105 transactions. Furthermore, Ernst Young failed to conduct investigations with regard to the concern about Repo 105 raised by Matthew Lee, then-Senior President of Finance Division. In conclusion, corporate governance was lacking both internally and externally (Lehman Brothers Holding Inc. v. Debtors, 2010). The accounting irregularity of Lehman’s Repo 105 practice partly due to the deficiencies of accounting rules, however, integrity or accounting professionals as well as business ethics also play an important role in the accounting malpractice. In 2009, FASB issued SFAS 166 to amend SFAS 140. These efforts could close some loophole in accounting standards. Good corporate governance requires not only effective board and ethical top management, but also reliable accounting personnel and independent outside auditors, to properly perform their jobs and fulfill their responsibilities, to create the â€Å"check and balance† that can maintain the financial health of a company and at the same time to reduce agency cost. In case when one party went badly, the others could and should be there to detect the potential problems and to monitor and correct the mistakes. In summary, the ethical challenges faced by EY in deciding how to address issues with a long-standing and profitable client may be faced by many public accountants. In fact, accountants in all areas of the profession frequently face similar ethical issues of simultaneously complying with their duties for faithful service and loyalty to their employer or client while respecting their responsibilities to other stakeholders. Doing the right thing for all concerned may sometimes be an impossible assignment. Guidance such as the overarching principles of honesty, fairness, objectivity, and responsibility contained in the IMA Statement of Ethical Professional Practice will go a long way toward helping all accountants to do the right thing. Doing the right thing is always the best policy in the long run.

Value of Reflective Practice for Skills Development

Value of Reflective Practice for Skills Development Reflective practice has been defined as Involving self, a process that is undertaken in response to a positive or negative event that may be initiate consciously or subconsciously, that requires to provide an answer (Chapman, Dempsey et al. 2009). It has also been defined as Paying critical attention to the practical values and theories which inform every day actions, by examining practice reflectively and reflexively, this leads to developmental insight (Clouston, Westcott 2005). Reflective practice is a process to which a person dissects their internal reactions to certain situations, and how they dealt with the cause and effect. It is only through this reflection that an individual can comprehensively understand and learn from their previous decision making mechanisms. Reflective practice gives the opportunity for a health professional to look back at their clinical skills used in given situations, and assess how these skills could be amended to better their professional practice. It is a method of learning from experiences, using experiences to analyze why problems occurred, and then to find a solution to these problems (Taylor 2010). Reflection has been defined by Dewey (1933) as active persistent and careful consideration of any belief or supposed form of knowledge in the light of the grounds that support it and the further conclusion to which it tends cited by (Mann, Gordon et al. 2009). Boud (1978) reinforces Deweys assessment of reflection, however, he aligns himself with an overtly emotional assessment of personal experience. Boud defines reflection as a generic term for those intellectual and affective activities in which individuals engage to explore their experiences in order to lead to a new understanding and appreciation cited by (Mann, Gordon et al. 2009). There is a gap between academia and good professional practice. Although a student may have a very good understanding of theory, this does not necessarily teach them about good professional practice (Baird 2008). Knowledge is something that is to be challenged and reinforced. Gaining knowledge through clinical experience and reflection is key to being a reflective practitioner (Clouston, Westcott 2005). This can be obtained at university level within Radiography through clinical placement, positioning classes and a personal development system (PDS) (Baird 2008). These classes give the student an opportunity to challenge, discuss, but more importantly reflect on the theory which they have learned. It is through problem solving that a student can reach below the purely scientific understanding of processes and procedures, and can delve into the deeper, and one could argue, the more complexities of clinical practice. Through these teaching methods a student can learn that the theory of practice is not always going to work in given situations, and through reflection they can amend their knowledge to give the result of better clinical skills and professional practice (Baird 2008). It would be nieve to assume that every patient, every ailment, should reprieve a standard set method of treatment. The PDS is an online resource which provides a student with a key initial starting block to which they can build a more successful, productive, and ultimately professional methodology to explore key skill and developmental needs (Rowland 2006). A study of students found that reflective exercises proved successful, and that they thought it could be a valuable part of their professional careers within the health service. Students realised that reflective practice can help to deal with any similar issues arising (Cronin, Connolly 2007). Another study found that student nurses gained confidence in decision making through journal writing also stating that they believed more, that writing could be used to learn (Epp 2008). Both studies show that reflective practice is a beneficial tool that can be used to enhance professional practice. However the first study is seemingly over crediting the usefulness of reflective practice on a one size fits all basis. Students must not become fully dependant on the benefits which reflective practice may bring, and must leave room for ingenuity, and adapt these procedures to specific circumstances. The second study reinforces the benefits which reflective practice can bring to a students confide nce in their own professional expertise. The introduction of key performance indicators (KPI) into healthcare departments increased awareness among staff and gave an obligation to staff to fulfil certain tasks (Abujudeh, Kaewlai et al. 2010). Through KPIs in individual can highlight areas of strengths and weaknesses, however more importantly can develop a systematic and detailed plan to improve their continual personal development. There are methods incorporated into KPIS to encourage reflective practice, Continual Professional Development (CPD) and life long learning (LLL) (Chapman, Dempsey et al. 2009). Within radiography these two strategies are used to develop reflective practice. LLL was implemented with the intention for individuals to continually re-educate themselves on advances within their field of work. CPD is a resource which is discussed in detail with, the relevant line manager. If CPD is used properly reflective thinking is encouraged in the practitioner (Chapman, Dempsey et al. 2009). This reinforces the rel ationship which exists between CPD and the development of reflective practice. The society of radiographers has invested in an exclusive CPD tool which gives advice to members on how to reflect and learn. The CPD plan outlines that reflective practice can be carried out in a number of ways. Firstly by writing a reflective journal about personal experiences in the workplace or secondly in an educational environment through health professionals attending courses, to learn better ways of becoming a good reflective practitioner (Kelly 2005). It is only through implementation of all of these methods that a continual and productive mode of reflective practice can be achieved through the CPD plan. Writing a reflective journal helps a health professional keep a record of their practice, remind themselves of good and bad practice, why it happened and how they overcame or will overcome the problem (Clouston, Westcott 2005). A study found when a group of radiation therapists gathered to write journals together that their motivation, confidence, professional knowledge, critical thinking and professional practice all increased ensuring the CPD of staff (Milinkovic, Field et al. 2008). It is vital for reflective practice to be a success, all individuals within an organisation must be wholly committed to the belief that reflective practice is a worthwhile and productive tool. Things which hinder reflective practice occur in workplaces where there is no emphasis put on it by line management.. The pressures placed on professionals in the clinical environment mean that the health professional may feel that time spent on reflective practice may seem wasted (Mann, Gordon et al. 2009). It is a well known fact that as the health professional spends more time in the profession, it is found that less of their time is spent reflecting. It has been said that barriers to reflective practice include lack of time and space, negative preconceptions, organisational culture, fear, the risk of routine and not fully understanding reflection (Clouston, Westcott 2005). A study found that the use of a facilitator within a healthcare team to guide people and help promote reflective practi ce was very beneficial to the team. The time spent on reflection was said to have enhanced critical thinking, professionalism, making decisions and being able to challenge things they were not in full agreement with (Mann, Gordon et al. 2009). The use of a reflective practice facilitator provides a systematic and constant reminder to practitioners of the importance and benefits which this tool can give in work life. The facilitator provides an outlet for relevant and knowledgeable advice in what a practitioner may perceive as being a difficult circumstance. This study suggests that reflective practice has a positive impact on clinical skills and professional practice. Another study found that within the format of a meeting environment consisting of health professionals, reflective practice was influenced by five factors. The first factor which influenced reflective practice was that too much structure in a meeting lowered the ability to reflect. Secondly the level of interest a prof essional has in reflection, the more interested being better reflectors. Meetings in which people have certain roles and consist of tasks do not provide ideal for reflection. A pressurised environment where a professional is obliged to complete tasks, was shown to prevent reflective capabilities also (Heel, Sparrow et al. 2006). It would be nieve and absurd to remove structure from this mode of reflection, as the KPI targets reinforce good reflection methods. . Reflective practice has been proven to be an important tool in developing clinical skills and professional development. All studies had a similar agreement that reflective practice is good but the method of reflecting varied. Reflective practice has to be carried out from student to professional level. Reflection was said to increase confidence, decision making, motivation and professionalism (Clouston, Westcott 2005). There were no studies found that measured the effectiveness of reflective practice, perhaps this is an area where more research is needed. Another area that no research was located on was bad experiences of reflective practice. Further study into these areas could give more insight into how beneficial reflection is.

Ethical Journalism During the Vietnam War Essay -- Vietnam War Essays

Ethical Journalism During the Vietnam War During the Vietnam War, a rift between government officials and journalists emerged. The American government felt the need, for various reasons, to censor many war developments. In an attempt to act ethically, the press fought the censors, trying their hardest to report the truth to the general public. Despite claims of bias and distortion by several prominent government officials, these journalists acted completely ethically, allowing the general public to obtain a fair, informed opinion. The Society of Professional Journalists (SPJ) provides a very clear and thorough Code of Ethics, which serves as a good definition of ethical journalism. According to this code, an ethical journalist must try to minimize any potential harm done to people directly involved with the event being reported. Such a journalist should also act independently of any personal biases, and be responsive to any criticism of their work. Finally, a truly ethical journalist must seek to find and report the truth (Society). Common sense reaffirms these guidelines. When one thinks of ethical behavior, one usually thinks along terms of being truthful, appreciative of others, acting responsively and using fair judgement. All of these concepts are explicitly stated in the SPJ's Code of Ethics. Minimizing harm done by journalism in times of war is a difficult task. Naturally, there are bits of information that the government needs to keep secret for one reason or another. There is also the danger of victims' stories being exploited and sensationalized. The SPJ's Code of Ethics recommends that journalists should "treat sources, subjects and colleagues as human beings worthy of respect" (Society). During the extreme... ...t 29, 1968: 71. Hallin, Daniel C. The Uncensored War. New York: Oxford University Press, 1986. Janson, Donald. "Police Assault on 21 Newsmen in Chicago Are Denounced by Officials and Papers." New York Times August 28, 1968: 36. Kenworthy, E W. "Agnew Says TV Networks are Distorting the News." New York Times November 14, 1969: 1-2. Kifner, John. "On the Road to Chicago With Some Protestors." New York Times August 23, 1968: 22. Mitchell, Michael C. "Television and The Vietnam War." Naval War College Review 37.3 (1989): 42-52. Nixon, Richard. No More Vietnams. New York: Arbor House, 1985. Roberts, Steven V. "McCarthy Group Seeks to Put Antiwar Candidate on Ballot." New York Times August 22, 1968: 1. "The Parties Respond." New York Times March 17, 1968: E12. "Violence of Police Decried by Callers." New York Times August 29, 1968: 21.

Macbeth As A Tragedy According To Aristotles Definition :: essays research papers

While the genre of some works of literature can be debated, Macbeth written by William Shakespeare seems to fit into a perfect mold. Aristotle’s definition of a tragedy, combining seven elements that he believes make the genre of a work a tragedy, is that mold. Displaying all seven aspects, Macbeth fits the definition precisely. Key elements in the play substantiate the fact that Macbeth is a serious story, the first elements of Aristotle’s definition. From the first lines of the play, the mood is set featuring witches whom speak of witchcraft, potions and apparitions. Not only do the three witches aid in making this a serious story but also, they appealed to Elizabethans whom at the time believed in such supernatural phenomena. War for centuries has represented killing and feuding, thus, the war taking place between Scotland and Norway provided a dark component. The Thane of Cawdor’s rapidly approaching execution due to his deceiving the king also plays a role in this grim work. Murder throughout all of Macbeth is an essential aspect when dealing with the seriousness of the play. From the beginning, Lady Macbeth urges Macbeth to do anything to overthrow King Duncan, whom is the king of Scotland, the role Macbeth desperately yearns for. During the excursion to become king, Macbeth successfully murders King Duncan, Macduff’s wife and children, and with the help of a group of murderers Banquo; a brave general who will inherit the Scottish throne. Through the whole play, while such dank occurrences are used to create deep mood, Shakespeare also uses strong language and words. Such as when Lady Macbeth calls upon the gods to make her man-like so she will have the fortitude to kill King Duncan herself in this quote, â€Å"Come you spirits that tend on mortal thoughts, unsex me here†¦ Make my blood thick†¦ Come, thick night, and pall thee in the dunest smoke of hell, that my keen knife see not the wound it makes, nor heaven peep through the blanket of the dark.† This type of language provokes thoughts of death, blood and darkness though the imagery such dank words create. The play also follows through with its theme of blood by in the end of the play, having both of its lead characters die. Lady Macbeth, distraught by guilt over the bloodshed, commits su icide while Macbeth is murdered and beheaded by Macduff, a Scottish noblemen.

Guided Imagery Child Play Therapy

DEFINITION Guided imagery therapy is a cognitive-behavioral technique in which a child is guided in imagining a relaxing scene or series of experiences. RATIONALE Guided Imagery is similar to hypnosis and various relaxation strategies. Guided Imagery lies somewhere in the middle of a continuum consisting of standard relaxation techniques on one end of the spectrum and hypnosis on the other. As used by the author, guided imagery involves the child engaged in some sort of focused relaxation exercise followed by the use of visual imagery for the purpose of either direct or indirect problem-solving with the child.Guided Imagery brings two primary benefits to the play-therapy process. First, it can be used to help children gain a sense of mastery over both their bodies and their feelings, and secondarily, it can be used to augment generalization of other gains made in the play therapy by allowing children to use their imaginations to create hypothetical life situations in the play room so as to practice their newly acquired skills with the support of the therapist. Guided Imagery is thus really an elaborate form of role playing.While conventional role playing can be very effective, it is the use of Guided Imagery to augment mastery that is the focus of this discussion. DESCRIPTION Guided Imagery can be introduced at any point in the play therapy process. The child must be able to follow simple sequential directions and must be willing to relax in session. The ultimate goal is to provide the child with an increased sense of mastery, but the initial process requires that the child relinquish some control to the therapist, as the therapist will need to teach the child the techniques.There are a number of ways the therapist may introduce the process to the child — younger children often respond to the idea of taking an imaginary trip, while older children often like the idea of personal mastery, including the concept of self-hypnosis. However Guided Imagery is in troduced, the therapist begins by teaching the child a basic relaxation strategy. If the child is willing, it is useful to have him or her lie down or sit in a recliner for the early training; alternatively, sitting in a beanbag chair works well.Progressive deep muscle relaxation is probably the most effective way of preparing the child for guided imagery. Is this approach to relaxation the child is asked to focus on one muscle group at a time while working to achieve maximum relaxation of that area of the body. Groups of muscles are added in sequence with the goal of achieving total body relaxation. Younger children may have difficulty with progressive deep muscle relaxation because it is such a passive process. For them a sequence of contract-relax instructions that take them through all of the major muscle groups is usually more effective.For example the child might be told to curl his toes then relax them, push his knees together then relax, tighten his stomach muscles and relax , and so on. Each muscle group is contracted and relaxed several times in a slow sequential progression. While deep relaxation facilitates the guided imagery process it is not necessary; simply getting the child to focus and follow directions is sufficient. Note that the child should be encouraged to achieve relaxation with his/her eyes open. This will make easier for the child to access the effects of the imagery later, in situations where full relaxation is not possible.Once even minimal relaxation has been achieved, Guided Imagery can be introduced. The imagery used needs to be tailored to the child’s needs, experiences, and developmental levels. This is best illustrated through a case example. Imagery techniques have been combined with a wide range of behavioral and cognitive procedures and treatment methods of some psychotherapeutic approaches, including behavior modification, cognitive processing therapy, rational emotive therapy, multimodal therapy, and hypnotherapy.Co mbinations of treatment methods among these approaches lead to the following general uses of imagery: ? antifuture shock imagery (preparing for a feared future event) ? positive imagery (using pleasant scenes for relaxation training) ? aversive imagery (using an unpleasant image to help eliminate or reduce undesirable behavior) ? associated imagery (using imagery to track unpleasant feelings) ? coping imagery (using images to rehearse to reach a behavioral goal or manage a situation ? step-up† technique (exaggerating a feared situation and using imagery to cope with it) An assessment of the child and their problems is an essential part of treatment, both at the beginning of therapy and throughout the entire process. This is to ensure that the therapist has sufficient understanding of the child's situation and diagnosis of the problem(s). The assessment generally covers a variety of areas, such as developmental history (including family, education, and social relationships), pa st traumatic experiences, medical and psychiatric treatments, and goals.HEALTHY IMAGERY The University of Michigan Comprehensive Cancer Center reports that clinicians often use guided imagery to help people (including children) deal with cancer. Guided Imagery can help children with cancer or other illnesses cope with the pain and the stress they may experience. To help a child through this Guided Imagery exercise, tell him or her to sit comfortably or lie down and close his or her eyes. Then ask the child to tell you their idea of the color of sickness and the color of healthiness. He or she might choose black for sickness and yellow for healthiness.Ask the child to visualize the black color in the area of the sickness, and then ask them to visualize the yellow color calmly filling the body, destroying all areas of black. Encourage the child to feel the warmth of the yellow color and the happiness that it brings. This can be done by the parent of a child when they are in a doctor's office awaiting tests, when the child is feeling hopeless and when they just need a boost of encouragement. Read more: http://www. livestrong. com/article/137127-guided-imagery-exercises-children/#ix zz293qwHEFg APPLICATIONSMichael was 8 years old when he was brought to play therapy for anxiety-related behaviors. There had been many changes in his life and neither of his parents had been particularly able to address his needs because of their own distress. While play therapy focused on helping identify Michael’s basic needs and factors that were preventing him from getting his needs met, Guided Imagery was introduced to help him achieve symptom-mastery, thereby helping to reduce some portion of his anxiety. One problem area was that Michael was having distressing nightmares that were interfering with his ability to get a full night’s sleep.Because of his age, a contract-relax procedure was used to initiate relaxation. Although the therapist wanted Michael to practice his Guided Imagery while lying on the floor using a pillow and a blanket, Michael found this setup too anxiety-provoking, he associated sleep with having nightmares. For this reason, Michael was initially trained while he sat in a bean bag chair and later moved to a pretend bed. In a interview with Michael it was determined that one of the images he found very relaxing was swimming in a lake (so long as the water was clear enough that he could see the bottom and ensure there were no creatures lying in wait. Once he was relaxed, the therapist guided him through imagining lying in very shallow water by the side of a lake. The image of water was strengthened by making it multisensory. Michael was asked to imagine that the sand he was lying on was warm and very soft and that it felt and sounded like the shifting of the beans in the bean bag chair. Then he was asked to imagine the water as being quite warm as it flowed over his body. He was told to picture a bright blue sky with puffy wh ite clouds and to hear the sound of very gently waves as they moved past his ears.The ebb and flow of the waves was then synchronized to his breathing so that the waves came up as he breathed in and flowed out as he exhaled. Michael enjoyed the image very much and was more than willing to practice it at home. The therapist instructed Michael to begin by practicing in the morning after he woke up so as to reduce his anxiety about possibly of falling asleep during the exercise. In session, the therapist helped Michael learn to use the image as a way of regaining control when anxious material was discussed.If Michael became anxious in session, the therapist would cue him to begin â€Å"breathing with the waves† in a slow and measured pace. As Michael reported achieving a more relaxed state, he and the therapist began to introduce images from his nightmares into the process. At first Michael was told to remain lying in the lake and to practice seeing some of the monsters from his dreams in the clouds overhead. Since these were clouds, not monsters, there were not particularly threatening. Later the monsters were brought to life and Michael engaged in many mastery fantasies. He would have his own monsters rise up out of the lake to protect him.He would become a knight with magic power. Or he would tell a joke and the monsters would laugh until they literally broke into pieces. At this time, the therapist began having Michael use the imagery when he woke up from a nightmare during the night as a way of soothing himself. As Michael reported more success he was encouraged to use the imagery prior to going to sleep at night to create dreams that would not be frightening. In essence, Michael scripted his dreams and took control over the expression of his anxiety. As can be seen in the above, it is important for the relaxation process and imagery to come under the child’s control.The therapist attempts to move from the role of instructor, to simply cuing th e start of the process, and finally to a role where he or she is simply reinforcing and helping to focus the use of the process outside of the session. If the child does not gain control of the process, it is unlikely that they will be able to use it outside of session, and they will remain dependent on the therapist. It should be also apparent that the process, at least in this case, also contained elements of cognitive-behavioral therapy and systematic desensitization.As stated in the introduction, Guided Imagery effectively enhances the therapeutic process. In this case, as intense as his nightmares were, it took Michael only a few weeks to first reduce and then virtually eliminate them. Once he experienced mastery, rapid gains ad generalization followed. This same process was used to help him master some other anxiety-related symptoms and enhance his school performance. SUPPLIES NEEDED The supplies needed for Guided Imagery are items that can help in the relaxation of muscles an d visualization of the image(s) of the therapy. Some examples of useful supplies would be: pillows ? blankets ? bean bag chairs ? a bed ? relaxing music (a variety) ? picture books (variety) RESOURCES http://www. minddisorders. com/Flu-Inv/Guided-imagery-therapy. html Books: – Kaduson, Schaefer. 101 Favorite Play Therapy Techniques/Guided Imagery – Crowley, R. Cartoon Magic: How to Help Children Discover Their Rainbows Within. 1989 REFERENCES – Jacobson, E (1938) Progressive Relaxation: A Physiological and Clinical Investigation of Muscular States and Their Significance in Psychology and Medical Practice, 2nd ed. Chicago: University of Chicago. – O’Connor, K.