Yoga And Mental Health - Free Essay Example

Sample details Pages: 2 Words: 744 Downloads: 1 Date added: 2019/08/07 Category Sports Essay Level High school Tags: Yoga Essay Did you like this example? A person in such state is called a healthy person or Swastha. In this definition, Samadosha indicates the normal condition of Vata, Pitta and Kapha. The imbalanced conditions that is either lower or higher condition is a state of disease. Don’t waste time! Our writers will create an original "Yoga And Mental Health" essay for you Create order Likewise, Samagni means the normal condition or quality of the body’s Agni, the power or energy. If the Agni is abnormal and in low quality, it is called Mandagni. Mandagni also brings the state of disease. Ayurveda describes 7 types of body’s components which are called Sapta-Dhatu. These seven Dhatu includes Rasa, Rakta, Mamsa, Medas, Asthi, Majja and Shukra. All these components should be in balance and their functions must be proper, otherwise it is the abnormal state of health. The elimination of wastages is called Mala-Kriya. The balanced state of the Mala like Purisa (faeces), Mutra (urine) and Sweda (Sweat) in the body also determines health or illness in the body. Ayurveda gives equal importance to the mental health. The Sutra gives more emphasis to the mental well-being. If a person wants to be healthy, his sensory and motor organs and mind have to be in happy and pleasant conditions instead of griefful, sad and imbalanced mind which leads to psychosomatic dis eases. Unhealthy body and mind do not play any role in the overall development of an individual, a society and a nation, but instead it harms the individual. Physical and mental health are important in every fields of economics, education, value, information, science, technology etc. The condition of mental health depends on different human qualities. Yogic theory of mental and personal quality is based on Tri-Guna such as Sattvika, Rajas and Tamas Guna of Vedic concept. Among these three Gunas, Sattva represents positive, stable, peaceful, joyful and blissful condition of mind which leads to positive behavior; Rajas represents unstabale, naughty, helter-skeltar and disorganized condition of mind which leads to excessive attachment over materialistic things, momentary pleasures and ultimately, it disturbs the mind and mental health. Sharma Tiwari (1993, p. 457) stated that according to Atharva-Veda, the one who behaves abnormally and is unable to keep the Guna’s level in a sufficient balance, he or she goes to abnormal condition. The ancient and modern thoughts are similar in the case of normal and abnormal behavior. According to brown (1940), â€Å"The chief tenet of modern psychopathology is that abnormal psychological phenomena are simply exaggeration s (i.e. overdevelopments or under-developments) or disguised (i.e., perverted) developments of normal psychological phenomena† (p.6). Since ancient age, the concept of the mental health and illness was developed. In Atharva-Veda, the nature of abnormal psychology and its therapy is included as insanity, mania, seizure-hysteria, epilepsy, fear-phobia, schizophrenia paranoia type, anger-rage, jealousy, feeling guilt and inferiority; eroticism, evil dream, sharp compulsive evil suggestion, memory and learning improvement, energising ego; integration and social harmony. Singh Tiwari, Ibid. pp. 457-458 Pradhan (2016), addressed that mental health is a term used to describe either a level of cognitive or emotional well-being or an absence of a mental disorder. From perspective of the discipline of positive psychology or holism, mental health may include an individual’s ability to enjoy life and procure a balance between life activities and efforts to achieve psychological resilience. The review of literature revealed that the state of the mental health depends on work and workplace; behavior of friends, family members, teachers; quality of relationship and support from the ones considered close such as parents, family members; physical conditions; social participations, learning and teaching methods, family environment and financial condition. According to the scriptures of yoga, action (Karma), quality (Guna) and state of Chitta determines a person’s performance and overall mental health. Characteristics of Mentally Healthy Persons Lewkan (1949) defined mentally healthy person as the one who is happy, lives peacefully with her/his neighbours, strives to makes his children healthy citizens and after fulfilling such basic responsibilities is still empowered with sufficient strength to save the cause of the society. A mentally healthy person has some characteristics and indicators, among them the major ones are enlisted below: 1. Self respect, feeling selfless, secure and reverence for other 2. Positive emotions and autoenthusiasm 3 . Behaviour according to time/situation and adjustment 4. Knowledge and acceptance of one’s own shortcomings 5. True knowledge or estimation and right decision 6. General Intelligence and genuine contact with reality 7. Knowledge of own power and ability 8. Organized personality and hardworking 9. Firm determination and role execution 10. Learning from experience 11. Equal emphasis on personality, performance and behaviour Mishra Mishra (1989, p. 13-16)

Essay on Drugs, Money, Media and Advertising - 1849 Words

Drugs, Money, Media and Advertising Ads for pharmaceutical drugs are everywhere. They are in magazines, on television and radio, on billboards, and on the little bags that you get from the pharmacist. These days it is difficult to get away from all the drug advertising. All these ads are for products that require a doctors prescription. The goal of advertising is to increase profits. By advertising so heavily for drugs that the majority of the population does not need, pharmaceutical companies attempt to create as large a consumer base as they can. In advertising directly to the consumer, the drug companies accomplish two objectives. First, they get information directly to the consumer. Second, they promote the product and†¦show more content†¦Doctors often prescribe these drugs to those who have allergy-like symptoms without checking for particular allergies (Francis, 2001; Swanson, 2001). With so many commercials that tout the drugs as relieving symptoms and causing few side effects, many people are lulled into thinking that no side effects exist. The public is bombarded by images of happy people in fun and relaxing situations. They show what life could be for those who take these drugs. Lulled into a false sense of security by all these marketing tactics, why wouldnt people go see their doctors and ask for these drugs? Ken Sanes (2000) gives a detailed description of a Claritin commercial and talks about its symbolism. This particular ad featured a hot air balloon and people enjoying an elaborate picnic in a field, after which they took a ride in the balloon. The website describes the ad as contrasting the feeling of being trapped and weighted down, . . . with a floating hot air balloon and an upbeat song about blue skies. Sanes also claims that the commercial goes beyond selling the image of the good life and suggests that, by using the product we will achieve transcendence from the weighted down world of mundane life. After all, the qualities depicted in the commercial - clarity of vision, joy, a feeling of weightlessly escaping the hold of the material world. The commercial may not be blatantly trying toShow MoreRelatedModel Answer to Question of Drug Use Adv1639 Words   |  7 PagesEvaluate the creative strategy used by the Partnership for a Drug Free America in its advertising camp aign, particularly with respect to the use of strong fear appeals. 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This is your brain on drugs. Fried egg is probably the most influential commercial of our generation. We feared it, we laughed at it, some of us stopped eating eggs, and we made a lot of t-shirts about it. And who was scaring us? Who was so concerned about our health? Our loving friends: The Partnership for a Drug-Free America (PDFA). We used to watch those commercials and get all warm and fuzzy inside, someone out there cared enough about us to spend a lot of money on those frightening ads.Read MoreA Period When Many Developmental Changes Are Occurring.1608 Words   |  7 Pagesintellectual capacities expand and their friends and peers become extremely influential. 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The Secret Circle The Power Chapter Fifteen Free Essays

Around four o’clock the power went off. The house got colder. They lit candles and went on reading. We will write a custom essay sample on The Secret Circle: The Power Chapter Fifteen or any similar topic only for you Order Now â€Å"‘For Protection Against Fire and Water,'† Cassie read. But Melanie said the spell which came after wasn’t powerful enough to protect against a hurricane, and Cassie knew she was right. â€Å"Here, this is To Cast Out Fear and Malignant Emotions,'† Diana read from her own book. â€Å"‘Sun by day/ and moon by night/ let all dark thoughts/ be put to flight.’ Nice thought.† They went on reading. A Charm to Cure a Sickly Child. An Amulet for Power. Three Spells to Bind a Lover. To Raise a Storm – that, they didn’t need, Cassie thought wryly. She read again about crystals: how the larger a crystal was, the more energy it could store and focus. The spell To Turn Aside Evil, she read aloud, although she didn’t understand it. â€Å"‘Invoke the power which is yours alone, calling upon the elements or those features of the natural world which lie closest to your heart. These powers have you over all that is evil: powers of sun and moon and stars, and of everything belonging to the earth.'† She read it again, puzzling. â€Å"I still don’t get it.† â€Å"I think it means that as witches we can call on nature, on the things that are good, to fight evil,† Melanie said. â€Å"Yes, but how do we call on them?† Cassie said. â€Å"And what do they do when we do it?† Melanie didn’t know. It got dark. The gray light from the windows got dimmer and dimmer and finally faded altogether. Wind banged the shutters and rattled the glass in the windows. The rain kept coming steadily in the blackness. â€Å"What do you think he’ll do?† asked Suzan. â€Å"Something unfriendly,† said Laurel. Cassie was proud of them. They were scared; she knew them well enough to know that fear was what was behind Deborah’s restless pacing and Melanie’s stillness, but none of them were running away or backing down. Doug cracked bad jokes, and Chris made paper airplanes. Nick sat tense and silent, and Adam kept Doug’s headphones on, listening to the news on the radio. At six o’clock the storm stopped. Cassie’s ears, used to the drumming of rain and the clattering and banging and howling of wind, felt suddenly empty. She looked and saw the others were all sitting alert. â€Å"It can’t be over,† Suzan said. â€Å"Unless it missed us?† â€Å"It’s still out in the Atlantic,† Adam said. â€Å"They think it should hit land in about an hour. This is just the calm before the storm.† â€Å"Cassie?† said Diana. â€Å"I think he’s making his move,† Cassie said, trying to sound calm. And then every muscle in her body tightened. Cassandra. It was his voice in her mind. She looked at the others and saw they’d heard it too. Bring your coven to the end of Crowhaven Road. To Number Thirteen, Cassandra. I’m waiting for you. Cassie’s fingers clenched on a piece of unfolded laundry lying nearby. She tried to concentrate on the power of the Master Tools, on the warmth where they touched her. Then she pushed with her mind, forming words. We’re coming. Say hello to Faye. She let out her breath. Doug grinned at her. â€Å"Pretty good,† he said. It was sheer bravado, and they all knew it, but it made Cassie feel better. She inconspicuously wiped her wet palms on the laundry and stood up. â€Å"Let’s go,† she said. Diana had been right; wearing the symbols of the coven leader and the white shift, she didn’t feel cold. Outside, the sky was clear and the earth was silent except for the sound of the waves. Yes, the calm before the storm, Cassie thought. It was a very uneasy calm, ready to erupt into violence again at any moment. Melanie said, â€Å"Look at the moon.† Cassie’s stomach lurched. It looked like a crescent moon, a silver disk with a bite out of it. But Cassie sensed the wrongness there. It wasn’t a crescent moon; it was a full moon being invaded, overshadowed. She was watching darkness fall on a bright world. She thought she could actually see the shadow moving, covering more of the white surface. â€Å"Come on,† she said. They walked up the wet street, making for the headland. They passed Suzan’s house with its Grecian pillars, a gray bulk against the moonlight. They passed Sean’s house, just as dark. Water gurgled down the sides of the road in little rivers. They passed Cassie’s house. They reached the vacant lot at Number Thirteen. It looked just the way it had when they had celebrated Halloween here by making a bonfire and calling up Black John’s spirit. Empty, deserted. Barren. There was nobody here. â€Å"Is it a trick?† Nick asked sharply. Cassie shook her head uncertainly. The little voice inside wasn’t telling her anything. She looked eastward at the moon, and felt another shock. It was visibly smaller, the crescent very thin now. The shadow was not black or gray, but a dull copper-brown color. â€Å"Ten minutes until totality,† Melanie said. â€Å"About half an hour until the hurricane reaches land,† said Adam. A fresh wind blew around them. Cassie’s feet, in the thin white shoes Diana had brought for her, were damp. They stood uncertainly. Cassie listened to the waves crashing at the base of the cliff. Her senses were alert, searching, but nothing seemed to be happening. Minutes dragged by and her nerves stretched more and more taut. â€Å"Look,† Diana whispered. Cassie looked at the moon again. The dull brownish shadow was swallowing up the last fingernail-thin edge of brightness. Cassie watched it go, like a candle winking out. Then she gasped. The sound was involuntary and she was ashamed of it, but everyone else was gasping too. Because the moon hadn’t just gone dark, like a new moon, and it wasn’t even the coppery-brown color. As it was covered by shadow it turned red, a deep and ominous red, like old blood. High in the sky, perfectly visible, it glowed like a coal with unnatural light. Then someone choked and Sean made a squealing noise. Cassie turned quickly, in time to see it happening. On the empty lot before them, something was appearing. A rectangular bulk was taking shape, and as Cassie watched, it became more and more solid. She could see a steeply pitched roof, flat clapboard walls, small windows irregularly placed. A door made of heavy planks. It looked like the old wing of her grandmother’s house, the original dwelling from 1693. It shone with a dull light, like the blood-red moon. â€Å"Is it real?† Deborah whispered. Cassie had to wait a moment to get the breath to speak. â€Å"It’s real now,† she said. â€Å"Right now, for a few minutes, it’s real.† â€Å"It’s horrible,† Laurel whispered. Cassie knew what she was feeling, what the whole coven was feeling. The house was evil, in the same way that the skull was evil. It looked twisted, askew, like something out of a nightmare. And it gripped all of them with an instinctual terror. Cassie could hear Chris and Doug breathing hard. â€Å"Don’t go near it,† Nick said tightly. â€Å"Everybody stay back until he comes out.† â€Å"Don’t worry,† Deborah assured him. â€Å"Nobody’s going near that.† Cassie knew better. The inner voice, silent just a few moments ago, was telling her clearly now what she had to do. What it wasn’t telling her was how to get up the courage to do it. She looked behind her, at the rest of them standing there. The Club. The Circle. Her friends. Ever since her initiation, Cassie had been so happy to be a part of this group. She’d relied on different members of it at different times, crying on Diana and clinging to Nick and Adam when she needed them. But now there was something she had to do, and not even Nick or Adam could help her with it. Not even Diana could go with her. â€Å"I have to go alone,† she said. She figured out that she’d said it aloud when she saw them all staring at her. The next instant they were all protesting. â€Å"Don’t be crazy, Cassie. That’s his territory; you can’t go in there,† Deborah said. â€Å"Anything could happen. Let him come out,† Nick told her. â€Å"It’s too dangerous. We won’t let you go by yourself,† Adam said flatly. Cassie looked at him reproachfully, because he was the one who’d said that being coven leader might not be good for her; and he was right, so he was the one who should understand now. Of course this was dangerous, but she had to do it. Black John – John Blake – Jack Brunswick, whatever you wanted to call him – had summoned her here, and he was waiting for her inside. And Cassie had to go. â€Å"If you didn’t want to listen to me you shouldn’t have elected me leader,† she said. â€Å"But I’m telling you now, that’s what he wants. He isn’t coming out. He wants me to go in.† â€Å"But you don’t have to,† Chris said, almost pleading. Of them all, only Diana was silent. She stood, mouth trembling, tears hanging on her lashes. It was to her that Cassie spoke. â€Å"Yes, I do,† she said. And Diana, who understood about being a leader, nodded. Cassie turned away before she could see Diana cry. â€Å"You stay here,† she said to all of them, â€Å"until I come out. I’ll be all right; I’ve got the Master Tools, remember?† Then she started walking toward the house. The nails in the heavy timber door were set in a pattern of swirls and diamonds. They seemed to glow redder than the wood around them. Cassie touched the iron door-handle hesitantly, but it was cool and solid to her fingers. The door swung open before her and she went inside. Everything here was slightly misty, like a red hologram, but it felt real enough. The kitchen was much like her grandmother’s kitchen and it was empty. The parlor next door was the same. A flight of narrow, winding stairs rose from the back corner of the parlor. Cassie climbed the steps, noting with a strange amusement the incongruity of the tin lantern hanging on the wall. It was giving off a cold, eerie red light, barely brighter than the house itself. The stairs were steep and her heart was pounding when she reached the top. The first small bedroom was empty. So was the second. That left only the large room over the kitchen. Cassie walked toward it without faltering. On the threshold she saw that the red glow in here was brighter, like the surface of the shadowed moon. She went in. He was inside, standing so tall that his head almost touched the uneven ceiling. He was giving off a light of pure evil. His face was triumphant and cruel, and inside, Cassie thought she could see the outlines of the skull. Cassie stopped and looked at him. â€Å"Father,† she said, â€Å"I’ve come.† â€Å"With your coven,† Black John said. â€Å"I’m proud of you.† He extended a hand to her, which she ignored. â€Å"You brought them here very nicely,† he went on. â€Å"I’m glad they had the sense to acclaim you as leader.† â€Å"It’s only temporary,† Cassie said. Black John smiled. His eyes were on the Master Tools. â€Å"You wear them well,† he said. Cassie felt a slow writhe of panic in her stomach. Everything was going according to his plan, she could see that. She was here, with the tools he’d wanted for so long, on his territory, in his house. And she was afraid of him. â€Å"There’s no need to be frightened, Cassandra,† he said. â€Å"I don’t want to hurt you. We don’t need to quarrel. We have the same purpose: to unify the coven.† â€Å"We don’t have the same purpose.† â€Å"You are my daughter.† â€Å"I’m no part of you!† Cassie cried. He was playing on her emotions, looking for her weaknesses. And every minute the hurricane was getting closer to land. Cassie sought desperately for a distraction, and she glimpsed something behind the tall man. â€Å"Faye,† she said. â€Å"I didn’t see you there, standing in his shadow.† Faye stepped forward indignantly. She was wearing the black silk shift, like a negative image of Cassie’s, and her own diadem, bracelet, and garter. She lifted her head proudly and gazed at Cassie with smoldering golden eyes. â€Å"My two queens,† Black John said fondly. â€Å"Dark and bright. Together, you will rule the coven – â€Å" â€Å"And you’ll rule us?† Cassie asked sharply. Black John smiled again. â€Å"It’s a wise woman who knows when to be ruled by a man.† Faye wasn’t smiling. Cassie looked at her sideways. Black John didn’t appear to notice. â€Å"Do you want me to stop the hurricane?† he asked Cassie. â€Å"Yes. Of course.† This was what she’d come for, to hear his terms. And to try and find his weak point. Cassie waited. â€Å"Then all you have to do is swear an oath. A blood oath, Cassandra; you’re familiar with those.† He held a hand out to Faye without looking at her. Faye stared at the hand for an instant, then reached down to pull a dagger out of her garter. The black-handled knife used for casting circles on the ground. Black John held it up, then he cut his own palm. Blood welled out sluggishly, dark red. Like Adam, Cassie thought wildly, her heart accelerating. Like the oath Adam and I swore. The tall man held the dagger toward Cassie. When she made no move to step forward and take it, he held it toward Faye. â€Å"Give it to her,† he said. Faye took the dagger and handed it to Cassie, handle first. Slowly, Cassie’s fingers grasped it. Faye moved back to Black John’s side. â€Å"It’s just a little blood, Cassandra. Swear obedience to me and I’ll release the hurricane, let it turn harmlessly back out to sea. Then you and I can begin our reign together.† The dagger was actually trembling in Cassie’s hand. There was no way to steady her pulse now. She knew what she was going to do, but she needed time to get her nerve up. â€Å"How did you kill Jeffrey?† she said. â€Å"And why?† The tall man looked momentarily taken aback, then he recovered. â€Å"By getting him to sit down for a moment; and to cause dissent between our kind and the outsiders,† he said. He smiled. â€Å"Besides, I didn’t like his attention to my daughter. He wasn’t one of us, Cassandra.† Cassie wished Portia could see her â€Å"Mr. Brunswick† now. â€Å"Why did you use Sean?† she asked. â€Å"Because he was weak, and he already wore a stone that I could influence,† he said. â€Å"Why all these questions? Don’t you realize – â€Å" He broke off then and moved lightning fast. While he was in the middle of speaking, Cassie had thrown the dagger at him. She’d never thrown a knife before, but some ancestor who’d worn the Master Tools must have, because the bracelet seemed to guide her right arm, and the dagger flashed end over end straight toward Black John’s heart. But the tall man was simply too quick. He caught the dagger in midair – by the blade – and stood holding it, looking at Cassie. â€Å"That was unworthy of you, Cassandra,† he said. â€Å"And hardly any way to behave to your father. Now I’m angry with you.† He didn’t sound angry; his voice was cold as death and poisonous. Cassie had thought she’d been afraid before, but that had been nothing. Now she was truly afraid. Her knees were weak and the pounding of her heart shook her whole body. Black John tossed the dagger back and it stuck in the floor in front of Cassie, quivering. â€Å"The hurricane is about to reach land,† he said. â€Å"You don’t have a choice; you’ve never had a choice. Take the oath, Cassandra. Do it!† I’m frightened, Cassie thought. Please, I’m so frightened . . . She was wearing the Master Tools, but she had no idea how to use them. â€Å"I am your father. Do as I tell you.† If only I knew how to use them †¦ â€Å"You have no power to defy me!† â€Å"Yes, I do,† Cassie whispered. In her mind, a door opened, a silver light dawned. Like the moon coming out of a shadow, it illuminated everything. She understood the spell to turn aside evil now. Invoke the power which is yours alone . . . these powers have you over all that is evil†¦ Suddenly, she felt as if a long line of witches were standing behind her. She was only the last, only one of them, and all their knowledge was hers. Their knowledge and their power. Words rose to her lips. â€Å"Power of moon have I over thee,† she said shakily. Black John stared at her, seeming to recoil. â€Å"Power of moon have I over thee,† Cassie repeated, more strongly. â€Å"Power of sun have I over thee.† Black John stepped back. Cassie stepped forward, searching for the next words in her mind. But she didn’t say them. A voice said them for her, a voice behind her. â€Å"Power of stars have I over thee. Power of planets have I over thee.† It was Diana, her fair hair stirred as if in a light wind. She came to stand behind Cassie, tall and proud and slender, like a silver sword. Cassie’s heart swelled; she had never been more glad to have anybody disregard her instructions in her life. â€Å"Power of tides have I over thee. Power of rain have I over thee,† said Adam. He was right beside Diana, his hair shining like firelight, like rubies, in the red glow. Deborah was behind him, her dark hair tumbling around a small face fierce with concentration. â€Å"Power of wind have I over thee,† she said. Nick joined her, his eyes cold and angry. â€Å"Power of ice have I over thee.† And Laurel. â€Å"Power of leaf have I over thee. Power of root have I over thee.† And Melanie. â€Å"Power of rock have I over thee.† They were all here, all joining Cassie, adding their voices to hers. And Black John was cowering before them. â€Å"Power of thunder have I over thee,† Doug told him, and, â€Å"Power of lightning have I over thee,† shouted Chris. â€Å"Power of dew have I over thee,† Suzan said, and pushed a small figure in front of her. It was Sean, and he was shaking, seemingly terrified to come face to face with the man who had controlled his mind. But his voice rose in a shriek. â€Å"Power of blood have I over thee!† Black John was against the red wall of the house now, and he looked shrunken. His features had lost definition, and the red glow had died, leaving him black in reality. But there were only eleven in Cassie’s coven; the Circle wasn’t complete. And only a full Circle could stand against this man. As Sean’s yell died, Black John straightened. He took a step toward them, and Cassie’s breath caught. â€Å"Power of fire have I over thee!† a husky voice cried, and he fell back. In astonishment, Cassie looked at Faye. The tall girl seemed to have gained height as Black John had lost it, and she looked every inch a barbarian queen as she stood glaring at him. Then she moved to stand beside Cassie. â€Å"Power of darkness have I over thee,† she said, each word a stabbing knife. â€Å"Power of night have I over thee!† Now, thought Cassie. He was weak, wounded, and they were united. Now, if ever, was the time to defeat him. But neither Fire nor Water had done it before. Black John had been defeated twice, had died twice, but always he’d come back. If they were going to get rid of him permanently they had to do more than destroy his body. They had to destroy the source of his power – the crystal skull. If we only had a larger crystal, Cassie thought. But there was no larger crystal. She thought desperately of the protruding outcrops of granite in New Salem . . . but they weren’t crystal, they wouldn’t hold and focus energy. Besides, she didn’t just need a big crystal, she needed an enormous one. One so huge – so huge . . . I like to think of crystals as a beach, she heard Melanie’s laughing voice say in her mind. A crystal is just fossilized water and sand . . . Along with the words came a picture. A glimpse of Cassie’s own hand that first day on the beach at Cape Cod. â€Å"Look down,† Portia had hissed, seeing Adam coming, and so Cassie had looked down, ashamed, staring at her own fingers trailing in the sand. In the sand that glittered with tiny flecks of garnet, with green and gold and brown and black crystals. A beach. A beach. â€Å"With me!† Cassie shouted. â€Å"All of you think with me – give me your power! Now!† She pictured it clearly, the long beach stretching parallel to Crowhaven Road. More than a mile of it, of crystal piled on crystal. She sent her thoughts racing toward it, gathering the power of the coven behind her. She focused on it, through it, looking now at Black John – at the crystal skull with its grinning teeth and its hollow eyes. And then she pushed with her mind. She felt it go out of her, like a rush of heat, like a solar flare with the energy of the entire Circle driving it. It poured through her into the beach, and from the beach into Black John, focused and intensified, with all the power of Earth and Water combined. And this time when the skull exploded it was in a shattering rain of crystal like the blasted amethyst pendant. There was a scream that Cassie would never forget. Then the floor of the house at Number Thirteen disappeared from under her feet. How to cite The Secret Circle: The Power Chapter Fifteen, Essay examples

Accounting Theory and Current Issue

Question: Describe about theAccounting Theory and Current Issues. Answer: The potential issues that may arise is the agreement on which method or the methods that the accountants and the auditors in the company may use to value the plant, equipment and the property in the organization (Mehta et al, 2012 p193). This may arise from the fact that the different valuation methods may give different values making it hard to arrive at a conclusive amount. The management may also have a say in the valuation process making it hard to arrive at the correct amount in valuation. Risks associated with such misrepresentation are the lack of a true and fair representation of the true value of the assets that belong to the company. For instance, in case they were to take a loan and they over valued or undervalued the value of their assets; such will affect their accessibility to the funds. A false value in the financial statements affects the balancing of the statements as they do not reflect the true value of all assets in the company. KGC has the responsibility of revaluing their assets to the market value at the current standing despite the challenges and the cases in court. This is because the fixed assets held by an enterprise for other purposes other than the reselling decrease in value and should be valued an entity. The main purpose and justification for the revaluation of the assets of an organization is to bring the value to the books the fair market value of the fixed assets. This helps in making decisions on whether to resell the assets or to invest in other type of businesses depending on the value at hand (Kaeb, 2007 p237). Other reasons for revaluing the assets is that it enables the company show the true rate of returns from the capital invested. KGC will also determine the value of the plant, property and equipment as some increase in value while others decrease in values with time. The period between the purchase and the correct price may have a considerable difference. On the other hand, the company should revalue the PP E as they make the necessary plans on the replacement after their useful lives (Miller, 2006 p75). The provisions for the depreciation of the assets are based on the historic costs which indicate the inflated profits. The major principles in accounting and the provision for fixed assets dictate that the assets should be revalued at the end of each financial year as reflected in the financial statements. Principles from the International Accounting Standards (IAS) provide the guidelines of what an organization should consider as an asset which will bring forth the economic benefits to the entity (Houy et al, 2010 p627). The measurement of the PPE are based on the purchase price, the costs that are directly attributed to the asset as well as the costs incurred with the dismantling and the removal of the item at the restoring the site on which the plant, equipment or the property were located. It has two options from where to choose from in the principles to apply when revaluing the asset (Goldthau Sovacool, 2012 p233). The first is either the revalued amount which is the fair value as at the date of the revaluation less any subsequent accumulated amount in depreciation and the accumulated losses attached. The other option is the valuation of the cost minus any accumulated depreciation and any accumulated impairment losses. Annual depreciation= NBV / remaining useful life 16.5 billion/ 3years = 5.5 billion KGC LTD PP E Movement schedule Cost/ valuation: AUD (billions) NBV 16.5 Additions: 12.0 Reclassification:(20.5) As at the end of year:8.5 Depreciation As at the beginning:5.5 NETBOOK VALUE 8.5 5.5 = 3billion AUD The true and fair Netbook value of KGC LTD is 3 billion AUD its assets are not fully depreciated hence there was no need of revaluation. Therefore, the original cost of the PP E and annual depreciation should be disclosed in the books as the assets are used to generate income. On the other hand, the useful life of an asset was revised since the contract could be renewed up to 10 years in addition of the current 7 years. KGC Ltd has many merits within the area that it operates as it has tremendously helped to improve the life and the living standards of the people within the area, either directly or indirectly through provision of employment opportunities. Many of the employees in the organization are from the local areas and it has enabled invention of the major social amenities like the hospitals and schools within which the local people attend for medical attention and for the thirst of education for their children respectively (Godfrey et al, 2010 p1000). The triple bottom line is an accounting framework which touches on three parts that is the social, the ecological and the financial aspect of the community within which the organization operates. It also helps in creating a greater value in the business. This is also the bottom line of the effect the organization has on the environment and the introduction of the full cost accounting. The triple bottom line or the TBL as commonly known argues that the existence of an organization within an environment and the effect of the same on the environment hence affecting the quality and the life of the people around. In this case, KGC Ltd affects the community negatively through the waste products it emits to the environment and to the water bodies. Such actions risk the life of people health wise. The sludge that it deposited in the village has affected the two local villages (Muduli, et al, 2013 p335). Such has caught the attention of the Australian environmentalist who argues that the company is environmentally irresponsible due to their lack of proper disposal of their waste (Froyd Willis, 2008 p1723). This makes the organization get exposed at a risk of losing out in their existence within the local community due to the remarks from the management on the role that KGC plays on the community around, such remarks are an attempt to justify their reckless behavior. In as much that the KGC Ltd has helped in uplifting the people of the area, they do not have the mandate to have irresponsible ways of disposal of waste products. The TBL issue also helps in measuring the profits and the returns on investment of each organization. In the recent past, it has incorporated the issue of the environment and the social dimensions which makes it important for the company to have an important tool within which they can support their goals while at the same time managing their environment dimensions. The major concern that KGC Ltd should have even as they engage in their mining activities is the profits, the planet, and the people (Muske et al, 2007 p45). In order to succeed and maintain the healthy relationship between the organization and the environment, it should put measures in place within which to calculate a common ground for mutual benefit. The risks that the company faces are the possibility of having the legally recognized environmentalists take over the organization and the management of the organization. The social movements may not take it kindly that the company disregards their welfare despite the many benefits that they get from the existence of the organization within their locality. The government may step in and put harsh measures that will affect the proper management of the organization which may affect the profitability of the organization and other areas streaming down to the local people. The management should make plans on how to deal with the risks that affect them before they develop in adverse results. KGC Ltd has the legal responsibility of maintaining a legitimacy in the eyes of the traditional land owners as it has to pay the dues that it owes to the land owners. This makes it possible for the land owners to enjoy the maximum benefit they can possibly acquire from the organization. The importance of maintaining the legitimacy is that it gives the respect in matters of land ownership hence making it possible for other people on land tenure-ship to give forth the dues they owe other land owners (Fernie Sparks, 2009 p129). Such will help in improving the living conditions of the people in the local area as the impact has on the less fortunate people in the society. The ownership of land by the original owners gives them the power of asking for the dues that belong to them as part of the compensation for the amount that they owed. This depends on the rate at which they agreed from the beginning and the increasing number of rates as time goes. In essence, the rate appreciates depending on the new timing and the increase in the number of years (Esteves Vanclay, 2009 p137). Depending on the agreement of the lease, the organization should continue paying the rates to the land owner to honor the agreement and reduce the risk of conflicts arising. The government of PNG deserves some form of legitimacy in terms of the revenue that it will collect from the company as it is one of the main areas that it gets the resources to conduct public matters. Such depends on the category that the KGC Ltd falls in terms of remitting the tax returns (Donoghue, 2004 p284). They should file the tax returns at the right time to avoid the issues with the government hence enable the government provide the services that it should to the public. On the other hand, the government should ensure that their laws and regulations should not affect the normal operations of the organization through imposing new taxation requirements that the organization should pay. Such new regulations may push the company in refusing to remit the required resources hence creating more conflicts with the government and the organization. The government requires that all organizations operating within their jurisdiction should pay the relevant and required revenues as long as they make profit (Boston, 2006. p96). The tenure policies in regards to land ownership will ensure that the government does not have to get involved in court cases between the organization and the land owners which will make it a lengthy process. Such will ensure that there is legal and social legitimacy in ensuring that all dues were paid by all organizations including the KGC Ltd. The issue of legitimacy on the people of Australia is also another issue that the organization should consider. The people of Australia expect some form of respect to the land ownership issues making the KGC organization pay the dues that it respects. Their maintenance of the legitimacy will act as a communication or message to other organizations that they should respect the boundaries when it comes to land ownership (Boehm, 2005 p144). Other organizations operating within Australia may use the example of KGC Ltd if they failed to honor their rules which may make other organizations follow suit crumbling the whole economy of the country. The far end results are more important that the face value of the maintenance of the legitimacy. The legitimacy of the company is at a high risk due to the current court cases that are facing the company brought forth through their irresponsible actions. Their remarks further aggravate the situation as they feel they are justified to put the lives of the locals at a risk as a result of the many developments that they have helped the PNG people. In order to reduce the risks that they face, they should take actions and rectify the problems they have created which will instill the confidence that the people have on the company (Baskin, 2006 p29). The rare sludge spill may lead to loss of lives of both human and animals due to the reckless actions of the organization. However, in the bigger picture, the closure of the company may affect the lives of many people as most of its employees are from the area. The royalties it owes to the traditional owners of the land within where they mine may further aggravate their position in the land. The taxes to the government and the help they have extended to the community within which they operate do not justify their failure to perform their obligations to the community, the land owners, and the government. Their creditors may come up together to make their demands for the money owed (Azapagic, 2004 p639). There are many other risks that the company may have of which it takes advantage as it is the only monopoly in the organization hence enjoying all the benefits. The government may open another mine that will act as competition to the KGC Ltd PNG Company. There are many consequences that the organization may suffer and face in a position they were to lose the legitimacy. First, their end of tenure in the land may land them in an expected trouble as the landowners may kick them out of their property (Arya Zhang, 2009 p1089). Such an action may affect them in that they may have no other option to do their mining as the place has higher returns although they have not paid the dues that they owe to the others. The dragging of court cases may have further negative effects as they have to pay the court fees and processing fees against the government, the landowners, and the environmentalists. The loss may also affect their future projections as the management has the hope that within some few years to come, there would be large deposits of large deposits of silver and lead ores which may attract a large profit for the company. Such actions may have negative effects on the management and performance of the organization (Solomon et al, 2008 p148). The presence of ores in the land or the adjacent lands may necessitate the need to operate and engage in more mining activities extending to the part of the land. Loss of their legitimacy may make them lose on both opportunities. A consequence on the organization translates to effects on the people in the area. It is evident that the loves of the people around are directly related to the performance of the organization. The risks they face are directly felt by the people within the PNG area. There is hope for the company in restoration of their legitimacy and they can continue their normal operations and the way they conduct business. This may happen through taking the right steps towards rectifying the mistakes and cases that face the company at the courts. The stakeholders may approach the bank and asking for an extension through which they can request for more time within which they can repay the duties and royalties that they owe to all their creditors (Scott, 2014 p45). This may restore the confidence of the people within the area as they will have more trust in the organization. First and foremost, they should revoke their comments in the court as such comments provoked the environmentalists and other social justice groups. They should take the quickest steps in ensuring that they pay the land owners what they owe them. They may also act on the sludge that they have released to the water bodies that the communities depend on. Since it may be impossible to retrieve the sludge in the water, they could start by purchasing water treatment options and treat the water due to the harmful things they have put in the water for planting and usage by the locals. This will help in creating some form of confidence in the people around (Amanatidou et al 2012 p208). |They could also help in bringing tapped water to the locals as a safer method of source of water if it is impossible to treat the water. Engaging in other activities that benefit the community will also put the ratings of the organization within the mind of the community and other stakeholders in the right aspect making it enjoy the same profits as it in the beginning. It may also restore the legitimacy through engaging the lawyers through whom the organization will solve the cases in the courts. The restoration may have effects of benefit to those related to the organization directly or indirectly. For instance, the employees are the immediate beneficial (Riahi, 2004 p67). Other stakeholder who may benefit from the restoration of the legitimacy of the organization is the major investors on the company. This will ensure that they get their regular incomes in term of the returns on their investments. This ensures that the organization can expand its activities due to the future projections that signify that there may be other ores that may have silver and lead making it expands its activities on the positive side. On the other hand, the government gets the biggest benefit from the legitimacy as the expansion in the activities of the organization lead to an increase in the amount of taxes that it receives from the organization. This becomes a regular source of income for the organization as its existence assures that tax arm of the government that they will remit their returns. There are many ways through which KGC LTD could record the cost of the harm associated with the sludge spill in its GPFS. It may opt to start with the treatment of the water to reduce the impact of the spill on the sea and the effect it has on the people around as well as the quality of life affected therein (Widmer et al, 2005 p436). On the other hand, it has to record the cost of the hard on their expenses side as they look for options that will rectify the mistake they have already done on the environment. They may also choose to record such costs as part of the responsibility they have towards the community terming it as donations. Such will reflect on the financial statements as donations as it has to record each movement of their money. An advantage of recording the cost of the harm as an expense will reflect in their accounts and during the auditors reports; they can trace back the amount of money spent in the costs through the receipts. Such will also serve as an incentive through which the management can explain on how they used such a large amount of the shareholders and stakeholders money on an activity through the whole community including the interest parties may have such information already. The disadvantage of such a choice is that the owners of the investment may feel cheated s they may rate this expense as a waste of resources since the organization had the choice of disposing their waste in the right way. 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