IFRS and GAAP Accounting Principles Essay

IFRS is also referred to as International Financial Reporting Standards. They are set of standards of accounting developed by International Accounting Standards Board (IASA). They are becoming the standards in the globe to be used for preparation of financial statements for the public companies. IASB is independent body which sets accounting standards which is based in London (McLaughlin, 2009). This body consists of fifteen members who are from nine countries including United States. IASB started operating in 2001 since it succeeded International Accounting Standards Committee. With desperate laws, cultures, tax regulation and commerce, individual nations, overtime have come so as to develop accounting systems of their own. In United States, Financial Accounting Standard Board (FASB), formed in year 1973, was third group which developed the Generally Accepted Accounting Principles (GAAP) in U. S, since the formal setting of standards which started in 1939. FASB is the first group in US which employed independently funded full-time professionals to be independent in accounting profession. Sanctioned officially in 1973 December, by Securities and Exchange Commission (SEC), which was federal regulator, FASB up to now continues setting accounting standards for U. S (Subramani, 2009). IASC was formed shortly after FASB had been formed in the same year so as to develop accounting standards which will be internationally accepted. During the early 1970s, economy of the globe was at that time marked by expansion of the cross-border activities. This time seemed to be right in considering whether there was a need to set universal accounting standards to address world which was shrinking (McLaughlin, 2009). IASC in their effort of promoting acceptance of one set standards of accounting globally, tried to write certain inclusive standards. Committee members often had difficult in achieving a common consensus on proper accounting treatment to transactions which were similar or the same (AICPA, 2010). They identified preferred treatments, but accounting which was different with also different results was as well allowed. They considered this as necessary so as to promote the acceptance of complete set for the world accounting standards. If specific standard was much different from that which was accepted generally in an individual country, that nation may not accept all the set standards. It was better in allowing some alternatives in order to bring many nations into the mix. International Accounting Standards Board (IASB) replaced IASC after it had issued 41accounting standards to be used internationally in 2001. Since formation of IASB, it has issued around eight IFRS and also they have modified several international accounting standards (IASs). In 2000, European Commission provided the international standards large boost as it announced initiative which required every listed company in the European union to be using IFRS starting the year 2005. Before mandatory introduction for all companies to use IFRS, all countries in European Community regulated separately their standards of reporting (McLaughlin, 2009). The measure of using IFRS did not affect the non-listed companies in Europe. European ministers’ council approved IFRS in 2002. At the start of 2005; approximate of 7000 companies effected the change. Around 6500 of these companies had been prior reporting GAAP in their own country, with almost 3000 of them in UK alone (Ernst & Young, 2009). EU however, never endorsed three paragraphs in IAS 39, and these were standards which deal with measurements and recognition of the financial instruments. Volatility potential of the earnings which was related to such paragraphs’ accounting macro hedge as well as option of fair value made the standard setters to go back in the drawing board several times, but there was no appearance of silver bullets. Up to now, EU has not fully endorsed set of the IFRS which was promulgated by IASB (Jermakowicz, & Epstein, 2008). Failure of EU to fully endorse these set of international standards is significant issues to several reasons, not the few which is requirement in the IAS1, financial statement presentation that is explicitly stated by a company that their financial statements are complying with the IFRS (McLaughlin, 2009). Companies are further not allowed to state their financial statements as complying with IFRS if it does not fully comply with whole body of the IFRS. The accounting standards so as to gain world wide acceptance, there is a need for them to be universally applied. It is necessary to have comparability. Financial statement set prepared using GAAP of country A is not comparable suddenly to another which is prepared using GAAP of country B since both of them on the top states IFRS (AICPA, 2010). United States key regulator priority is the consistent application of these standards. If to be accordance with the IFRS means the similar and same transactions have to be accounted in same way in every nation, then preparing financial statements according to IFRS will have to add value. Investors will no longer waste their effort and time in reconciling financial information when comparing to companies which are similar but in different countries (Subramani, 2009). Capital will then flow efficiently and at a low cost to companies in many places. Another major boost for acceptance of the IFRS was seen in 2002as the Norwalk Agreement was being signed and was reaffirmed in the Memorandum of Understanding in 2006. IASB in the London together with FASB in the Norwalk agreed to remove the differences in their standard sets and converge it on high-quality standards (Ernst & Young, 2009). The emphasis was on high-quality and this meant that if the FASB standards or IASB standard was deemed to be better, then the convergence was would be on the superior one. If neither of them had sufficient standards which would qualify to be used internationally, then the two boards would jointly work together to produce new standards. Work is on progress in developing a conceptual single framework which will guide in setting future standards. Convergence between U. S GAAP and IFRS do not mean accounting standards should become identical. It means that in the cases where the transactions are similar or the same, then the accounting should be just the same, or if not so, the disclosures should be transparent to enable reader understand about the differences (Subramani, 2009). Also the standard setters are putting more effort to reduce the difference which is in the two systems. Three significant differences between IFRS and GAAP. The difference between the two set of standards include the following: in the US GAAP in the income statement, extraordinary items is restricted to some items which are both infrequent and unusual (McLaughlin, 2009). Negative goodwill usually is treated as an extraordinary item. In the IFRS, income statement usually prohibits extraordinary items. In the US GAAP the significant items in the income statement are presented separately at the face of income statement just as component of operation going on, where as in the IFRS significant items in the income statement separate the disclosure of nature and also the amount required, but it can be included in income statement or notes (Ernst & Young, 2009). Changes in the equity in U. S PAAF are present in all the changes in every caption of the stockholders’ equity either in separate statement or foot note. Equity changes in IRFS at least, presents components which are related to expense and income recognized as section of separate statement (AICPA, 2010). Other equity changes are disclosed either in notes or presented as a part of one, combined statement in all equity changes. Three similarities between IFRS and GAAP. In both accounting standards, exchange losses and gains on the settled items and also on the monetary items which are unsettled should be taken to loss or profit for that period. When loss or gain on non-monetary items is directly recognized in equity, then that loss or gain is further taken to the equity (Ernst & Young, 2009). On the other hand if losses or gains on non-monetary item are taken in loss or profit, then related component of exchange would further be included in loss or profit. Functional currency should be currency of primary economy in environment the business is operating. The other currencies should be treated or termed as foreign currencies. Presentation of currencies should be currencies used in presenting financial statement and is usually matter of one’s choice (AICPA, 2010). Financial statements should be prepared by the functional currency of the entity but may be presented by any other form of currency. Individual transactions should be translated at rate on date of transaction, or at any average rate for period if the rates do not significantly fluctuate. Identify three potential risks of IFRS and GAAP convergence. There are several risks which may affect companies as a result of the convergence. They include that; the convergence may risk tax rate and thus making it not to be effective to some companies, it may also risk the long term financial agreements and contracts, and it may also risk timing of the revenue recognition (Ernst & Young, 2009).

Case Analysis for Nursing Ethics Paper Essay

Overview A forty-eight year old female patient was brought into the emergency department with petechiae/purpura distributed over her skin. Her husband reported that she started to bleed from her nostrils and mouth. She suddenly appeared to have had what seemed to be unexplained bruises on her body and was semi comatose. In a state of panic, her husband brought her to the emergency department. With a heart rate of 180, her blood pressure was 60/24 and she was going into endotoxic shock. She received emergency care that made her stable enough to be transferred to the ICU where she became conscious and able to communicate. The medical team explained the seriousness of her condition and their plans for her treatment but she declined their proposal for further care and complained about inadequate insurance coverage for that hospital. She further professed her faith in God for divine healing. The medical team was then faced with offering this patient treatment regardless of her ability to pay to av oid the imminent danger of her leaving the hospital at that time. Medical Indications This forty eight year old female patient, who had no medical history in this hospital was diagnosed with Disseminated Intravascular Coagulation (DIC). DIC is a rare, life-threatening condition that prevents normal blood clotting in an individual. A treatment refusal or decline may hasten the disease process resulting in excessive clotting (thrombosis) or bleeding (hemorrhage) throughout the body leading to shock, organ failure or even death. Prognosis varies depending on the underlying disorder and the extent of clotting. Regardless of the cause, the prognosis is often poor, with 10-50% of patients dying. The goal of treatment is to stop bleeding and prevent death. According to WebMD (2007), in DIC, the body’s natural ability to regulate clotting does not function properly. This causes the platelets to clump and clog small blood vessels throughout the body. This excessive clotting damages organs, destroys blood cells, and depletes the supply of platelets and other clotting factors so that the blood is no longer able to clot normally. This often causes widespread bleeding, both internally and externally, a condition that can be reversed if treatment is carried out  promptly. Current indication for treatment include interventions such as transfusion of blood cells and other blood products to replace what has been lost through bleeding. Numerous tests to establish the probable cause of this condition have to be done because it is usually a first symptom of a disease such as cancer or it could be triggered by another major health problem. Patient Preferences The patient is informed of the benefits of follow up interventions after emergency care as well as the likelihood of losing functions of major organs and even death without following interventions being implemented. The principle of autonomy comes to play since it is her right to choose where, when and how she gets her health care. Based on the medical report and her personal reasons for deciding to leave the hospital against medical advice, there seems to be no evidence that she is mentally incapable. There is also no justification in disregarding her requests nevertheless, it is doubtful if she actually understands and appreciates the situation. Her preferences were to be signed AMA (against medical advice) so she can find cheaper, alternative care. Her husband, who was present with her, tried to convince her to accept the teams’ proposal but she insisted that she could not afford it. In my opinion, the patient decision was as a result of her ignorance of what choices was av ailable to her. Quality of life The quality of life for this patient is severely compromised because of the symptoms associated with this diagnosis (bleeding, syncope, weakness, shortness of breath, etc). As stated earlier, DIC could be as a result of an underlying disease such as cancer. If so, chemotherapy and radiation could help alleviate symptoms and give her a vibrant life expectancy. Also, there is the possibility that she would experience tremendous medical progress with treatment if her diagnosis has to do with platelet malfunction. However, we cannot tell, since she turned down any advice by the team to carry out blood tests. Without immediate treatment, she runs the risk of damage to major organs of her body, which could eventually lead to death. Time is of essence here because the longer she delays intervention, the more likely she has irrevocable damage that might negatively alter her previous  quality of life. Ethical issues that would arise with this patient is the emergency care she got, it got her stable enough to where she could refuse treatment. An assumption that we could make about receiving that care is, ‘what if she got into a DIC coma and had to be on a ventilator?’. She would have been unconscious and would probably not be able to debate whether she receives care or not. Contextual features Without casting aspersions, the reason, obvious to me, for refusal of care is financial. The patient talked about shopping for cheaper healthcare. This is a patient born to American missionaries in Brazil. As an American citizen, she took up the calling of her parents and was also a missonary in Brazil for most of her life. She married a man from England who is unaware of how the American system works. Her reason is justified because she probably had little to no social security and with her sojourn in Brazil, we can say that she has been accultured. Therefore her outlook and way of thinking would affect her decision about healthcare in America. Another contextual feature is that of religion and faith, the patient said that her faith in God would heal her but failed to see that this might be why she was at the hospital at that time. It is difficult to attribute her decision solely to faith or finance alone but one thing that stands out is the fact her husband tried to convince her otherwise. Still, she kept saying this was what she wanted. Her husband seemed helpless as he tried to communicate with the team however the patient kept saying that this was about her not him. My patient’s lack of insurance, her job as a missionary and her inability to pay acts as a bias that would prejudice the providers’ evaluation of her quality of life. Analysis The goal of medicine involves promoting health, curing disease, optimizing quality of life, preventing untimely death, improving function (maleficence), educating and counseling, avoiding harm (non-maleficence) and assisting in a peaceful death. The ethical dilemma is deciding to let her go based on her wishes (autonomy) versus doing what seems to be the overall right thing (paternalism), which is giving her treatment (beneficence), thus preventing harm (non-maleficence). The maleficent nature of medicine propels the team to convince the patient of what they think would restore her  health. In a bid to ‘do good(maleficence), she got emergency care that made her stable enough to communicate and state her wishes. Apart from maleficence and non-maleficence there are multiple ethical issues embedded in this case; the medical team is faced with honoring this patient’s autonomy and letting her go when they know she could be dead in a few hours without treatment. Nevertheless the patient is exercising her autonomy at her own detriment because she and her husband got adequate disclosure communicated clearly by the healthcare team about the reasons for treatment and the benefits & burdens related to her decision. The team’s scope of disclosure covered her current medical state, the possible interventions to improve prognosis and their recommendation based on clinical judgement. In addition, they are faced with medically determining her decisional capacity because of the possibility that her mental state might be affected by the pathology and her inability to afford care. If proven to be incompetent, then interventions are carried out regardless of what she wants. Hence, the medical team will deliberately override this patient’s autonomy because of their perceived notion of beneficence (paternalism). As medical practitioners, the team weighs the consequence (utilitarianism) of letting her go. To them, the action that would produce the best overall result is to go ahead and give her treatment. The ethical theory of deontology gives the team, the moral duty and obligation to do good and prevent harm. Compassion and sympathy (Ethics of care) also play a big role here, consider a patient who had committed her life to helping others, yet in her time of need could not get reciprocity. These emotions should play a major role in how the team decides to proceed. The nurse involved with this patient has an obligation to get to know this patient so that she can effectively advocate for her. Inasmuch as I know she has the right to refuse treatment, I strongly believe that her refusal is based on the insubstantiality of information and her lack of knowledge of what is accessible to her. Recommendation I recommend that the patient’s autonomy be empowered not overpowered by giving her information on what is available to her. An advocate (her nurse, case manager or social worker) should be assigned to her. In addition, the Chaplain should be invited to offer spiritual counseling. Asking the right questions, getting to understand her fears and giving her hope. Many  hospitals and clinics have patient navigators that can help determine financial aid for patients who cannot afford care or who do not have Medicaid/insurance. The team should encourage the patient that at this point money is of no consequence, her life and health come first in other words everything will be done to get her aid. I also recommend that the team critically asseses the decision-making capacity of the patient since it determines whether a patient’s health care decisions will be sought and accepted. Furthermore the patient should also be educated on and encouraged to put in place advanced directives to promote her autonomy and avoid a situation where there is no one to decide in case she is incapacitated. Justification In my opinion, Individuals respond favorably to people, things, beliefs and circumstances that hold significance, value and passion for them. Pesut’s (2009) article, confirms that incorporating spirituality into care where appropriate, has the potential to maximize health care quality. For this to be effective, the healthcare team has to look at the patient holistically, they have to put into consideration her profession of faith and how getting the chaplain involved will convince her that the medical team does not just want her money rather they value her worth. Subsequently, paternalism as a recommendation seems to be arbitrary and counteracts the autonomy of the patient, yet Whitney and McCullough (2007) in their article Physicians Silent Decisions: Because Patient Autonomy Does not Always Come First, give support to selective paternalism. They argue that Patients’ values and preferences play varying roles in medical decisions (Whitney et al. 2004). Indeed my patient’s refusal to accept care was not because she wanted to die but because her values of faith and her preference to spend within her means trumped getting the immediate intervention. Suffice to say that culture can be considered in this case because it influences values and preferences. My patient’s background was Brazilian, this is a country where there is little trust for the healthcare system. Hospitals and clinics are more interested in how much money they can make. So, Individuals that reside there, do not have routine checkup, they often wait till they are about to die before they go to a physician. And in this time they are constantly visiting places of worship in belief that they would be miraculously healed. As a result, my  patient probably had many symptoms over a period of time but did not go to the hospital, incidentally when she was brought in, it was a matter of life and death. With the team’s knowledge of her diagnosis and its pro gnosis, my patient’s preference became largely irrelevant. Yet, the physicians wanted to respect her autonomy and her sense of dignity by maintaining her part in the decision-making. As medical practitioners we uphold the goals of shared decision-making and of empowering patients to make important choices. However, these objectives provide important insights, not universal answers. In medicine, as elsewhere, individual choice, however highly we value it, must compete with individual welfare and with constraints of time and money hence the decisive factor will depend on the particular situation at hand. (Whitney and McCullough 2007 p. 37). Next, they explained that decision-making, whether silent or spoken by the physician must be understood in terms of the clinical encounter. In fact the overriding of her autonomy was for her own good. My rationale for encouraging advanced directives especially if she is deemed competent at the moment is, in the event that she can no longer make a decision in the future, something and someone will be in place to help. It will help to guide future clinical decisions and promote confidence in the decision of the surrogate she choos es. According to Lynch, Mathes and Sawicki (2008), patients are in the best position to make choices for themselves, or at least a position that is superior to that held by any other party. Therefore, patient directives must be enforced, though not through the mechanism of strict liability. (p. 158). Therefore, a decision written and signed by the patient legally would prevail, in the event that she becomes incapacitated and cannot decide she would already have that in place. Medical practitioners are encouraged to inform all patients’ about the importance of advance directives because it removes the burden of dealing with what the patients would have wanted. In summary, the discussion and justification of proceeding with medical intervention yet disregarding the patient’s decision, proves that autonomy can be respectfully countered. This is congruent in continuing with medicine’s obligation to ‘do no harm’, ‘do good’ and serve in the best i nterest of the patient. Evaluation The desired outcome was that this patient receives the care and intervention  that she needed in time to prevent gross damage to her body thus altering her quality of life. With the input of the chaplain, her husband, the advocate and careful communication with this patient, the patient admits that she wanted the best care. She accepts the offer for financial assistance and receives the appropriate intervention. The nurse and medical personnel express satisfaction in saving her life (maleficent), Her husband is elated and he also signs an advanced directive for himself. It seemed difficult to convince the patient at first but once the suggestion for financial aid and the Chaplain was received, the patient complied with all other recommendations. References Lynch, H. F., Mathes, M., Sawicki, N.N., (2008). Compliance With Advance Directives: Wrongful Living And Tort Law Incentives. The Journal Of Legal Medicine, 29:133–178. Retrieved from http://www.ncbi.nlm.nih.gov.proxy.medlib.iupui.edu/pubmed/18569439 Pesut, B. (2009). Incorporating patients’ spirituality into care using Gadow’s ethical framework. Nurs Ethics. 2009 Jul;16(4):418-28.Retrieved from http://nej.sagepub.com.proxy.medlib.iupui.edu/content/16/4/418.long WebMD, (2007). Retrieved November 26, 2012, from http://www.webmd.com/a-to-z-guides/disseminated-intravascular-coagulation-dic-topic-overview Whitney, S. N., McCullough, B. L. (2007). Physicians’ Silent Decisions: Because Patient Autonomy Does Not Always Come First. The American Journal of Bioethics, 7(7): 33–38, 2007. Retrieved from http://mcr.sagepub.com.proxy.medlib.iupui.edu/content/early/2012/10/31/1077558712461952.long

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Urban enterpreneurialism has become the adopted post-modern system of Essay

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Introduction Essay Example | Topics and Well Written Essays - 250 words - 7

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Compare and Contrast between Vertigo and Forrest Gump Essay

Compare and Contrast between Vertigo and Forrest Gump - Essay Example Scottie tails her when she visits the art gallery to view Carlotta’s portrait, later she purchases florets similar to those in the Carlotta's portrait, before visiting a hotel which was Carlotta’s former room and her graveyard. Afterwards, he saves her from imminent death and he begins efforts to free her from her obsession. However, he loses her. Later, when he meets a girl on the streets with an eerie semblance to Madeleine, his personal obsession starts, and he attempts to remake her to Madeleine. Many movements are found in this movie. One movement widely used in vertigo is zoom and dolly. A dolly shot involves capturing the images with cameras attached to a mobile platform (dolly) (Boogs 45). The platform could be fitted with wheels or it could be a track to enable the actions to be recorded several times if need be. It is widely applied in the movie to follow different scenes especially where two individuals are walking as they talk. This shot may engross followin g a particular exploit such as two people walking while engaged in a conversation. In the zoom movement, the focal length lens is varied resulting in the scene being close or far. However, this makes the films appear unnatural. The movie vertigo effectively combines these two techniques to Alfred Hitchcock made effectual utilization of an amalgamation of a zoom and a "dolly" in the movie Vertigo to display Scottie’s acrophobia. For instance, when Scottie ascents to the tall bell turret and gazes down, the quick pulling back of the camera and the simultaneous zooming of the focal lens from wide angle to telephoto illustrates this phenomenon (Locke). The outcome of this movement is that objects that were close continue the unchanged size while the near objects seemed to stay the same size but the foot of the turret in the distance appeared rushed up to the viewers, thereby effectively creating a perturbing sense of dizziness and lightheadedness. Vertigo is a quite constrained m ovie that greatly applies the 180-degree rule. It is largely acted in the third person and employs continuity editing although there are few first person acts. It appears that the third person acts were mostly abridged from many short-range and long-range camera shots and movements resulting in a fine flow. The first person acts have different camera movements and abridging techniques including numerous fast camera movements, long and crane shots, and cutout, montage editing. Some specific camera movements that are clearly demonstrated are the fluid, zoom-in recording and the 360-degree pan. The former is brought out at the restaurant when Scottie begins to follow Madeleine while the latter is shown when Scottie meets Judy and remakes her to Madeleine. In swish or whip pan, the camera movement is so quick that the pictures are blurred. This is used to produce a vertiginous effect of weightlessness (Boggs, 54). Forest Gump is a story of a simpleton’s epic journey all the way t hrough existence in the later half of the 20th century. While on the way, he stumbles upon real-life historical figures and participates in actual historical events. Forrest is the embodiment of traditional values such as worshipping God, honoring the parents and doing he is told, and never questions authority. He succeeds in life by embracing the values of mainstream society. The movie Forrest Gump is very discontinuous and

Analyzing Psychological Disorders Essay Example for Free

Analyzing Psychological Disorders Essay Schizophrenia is a mental illness that is chronic and severe. It can be a disabling illness that affects men and women with the same ratio or frequency. This term is from a Greek word that means having a â€Å"split mind†. Though this usage in medical terms is not accurate. The Western perception of this illness is their belief that the term is equal to a disorder of split personality. They have been found to be very distinct mental disorders. People afflicted with schizophrenia do not manifest split personalities. Schizophrenia is an illness hat affects the mind and is characterized by the disability of perceptions and manifestations of reality. Schizophrenia has five classifications. The first is the paranoid type where hallucinations and delusions are present but there is absence of disorganized behavior, thought disorder and active flattening. The disorganized type of schizophrenia occurs when active flattening and thought disorder are both present. Catatonic schizophrenia occurs when there is evidence of psychomotor disturbances. There is the presence of psychotic symptoms in the undifferentiated type but there is also absence of criteria for the other types of schizophrenia. The residual type is wherein all the symptoms of the mental disorder is present at low level of intensity. Signs and symptoms for people with schizophrenia suffer from delusions and false faith in their personal convictions despite the presentation of evidence disproving the matter. This symptom is not explained by a persons cultural background and orientation. Those afflicted also suffer from hallucinatory perceptions that can manifest when there is a lack of external diversion. The most common type of hallucination is the hearing of voices and other sounds. There is also the manifestation of disorganized attitude, behavior and thoughts. Speech is also incoherent and disorganized. The person suffering from this type of mental disorder display catatonic behavior wherein the persons body may become rigid and unresponsive. The causes of schizophrenia are unknown. There are a lot of factors that are said to be involved with the formation of this illness. There is an interaction between genetics, biology, psychology and the environment that leads to the mental disorder. Medical science does not have a full understanding of all the causes and other concerns related to the mental disorder. Recent research and medical studies is slowly but surely shows improvement and progress that would help define the causes of schizophrenia and their explanation. An increase in the dopaminergic activity that is inside the mesolimbic pathway of the brain is a constant and significant finding (Bentall 2005). Data gathered from a PET study shows suggestions that the lesser frequency the frontal lobes are activated during a task that involves a working memory there is a greater increase in the abnormality of dopamine activity in the striatum that is though to be related to deficits in neurocognition in schizophrenia. While the credibility of the diagnosis has introduced many difficulties in the measurement of the relative effect of genes and the factor of environment, more and more evidence have suggested that environmental and genetic factors can combine and create a reaction that would lead to the mental disorder of schizophrenia. Suggestions have also been made regarding the diagnosis of schizophrenia had an important genetic composition but that is influenced by the stressors or factors relating to the environment. The concept of a vulnerability that can be inherited from by some people can be destroyed by psychological, biological and environmental stressors. This is known as the stress-diathesis model. The idea that psychological, biological and social factors is more significant is called the biopsychosocial model in analyzing the causes of schizophrenia (Goldner, Hsu 2002). The approximate degree and frequency of hereditary causes in schizophrenia has a tendency to vary because of the difficulty in the separation of the effects of the environment and genetics. Twin studies have both suggested that there is a high rate of cases involving schizophrenia caused by genetic factors. It is possible that schizophrenia is a mental condition that is complicated in hereditary nature with many genes likely interacting to increase the risk of schizophrenia or the separate parts that can also occur that will lead to its diagnosis. Studies in genetics have implied that genes that increase the risk for the development of schizophrenia are not specific and may also increase the risk of development of other psychotic disorders. A breakthrough in recent research also suggested that very rare copies or omissions of small DNA sequences within the genes that are known as copy number variants were also related to the increased rate of risk for the development of schizophrenia (Noll 2006). It has also been thought that factors that cause schizophrenia can combine in the early development of the human brain during pregnancy. This would later increase the risk of developing schizophrenia. One finding that raised a great amount of curiosity is that people who were diagnosed with the mental illness is said to have been more possibly born in spring or winter in those living in the northern hemisphere of the planet. There is current evidence that exposure to infections during the prenatal stage can increase the risk of the development of schizophrenia in the age of maturity. This finding provides additional proof that linked the utero-developmental pathology with the risk of developing the mental disorder. Social conditions also help the increased risk of schizophrenia. People who are living in a highly urbanized environment have been found out to be exposed to great risk of being afflicted with the mental disorder. Poverty, poor living conditions and social status has also been found to contribute to the risk factor. Migration of people that is related to social problems like racial discrimination, unemployment and people coming from broken families also become factors of developing schizophrenia. There has been an implication made regarding the risk factor of childhood abuse and trauma that can cause schizophrenia later on in life. Lack of support and family dysfunctions also increase the risk but not directly connected to parenting. Substance use have also been found to increase the risk of schizophrenia but the relationship of this link is found to be complex. There has been some difficulty in distinguishing a clear relationship of substance use and the mental disorder. There is also solid evidence that the usage of certain illegal substances can start the onset or relapse of the mental illness in some people. These people who were diagnosed with schizophrenia use these substances to overcome negative emotions that comes with the intake of anti-psychotic medication and the mental condition itself. Negative feelings of paranoia and anhedonia were considered to be primary characteristics. The ingestion of amphetamines can trigger the brain to release dopamine that would increase dopamine activity. It is this excessive increase in activity that it is known to be partially responsible for the manifestation of psychotic symptoms of the mental disorder. This is partially supported by the idea that amphetamines can worsen the symptoms present in schizophrenia. This type of mental disorder can be triggered by heavy usage of stimulants and hallucinogens. One study has suggested the that the use of cannabis contributes to the occurrence of psychosis though some researchers suspect that the use of this substance was only a small part of the many factors of schizophrenia (Green 2002). There is also a number of psychological reasons that have been implicated in the development and sustainability of schizophrenia. A number of cognitive biases have been named in those that have been diagnosed and those that are at risk especially when there is the application of stress or in a state of confusion overly increased attention to potential threats, arriving at conclusions and impaired reasoning. There is also the manifestation of difficulty in differentiating from inner speech mechanism to one coming from an external entity and difficulty in retaining concentration. Case Studies: Anxiety Tom is an engineer, he is happily married, and he is the father of three bright, healthy children. By all appearances, his life is stable and satisfying. Tom, however, suffers from continual worry that he has a difficult time turning off. His anxiety may center on anything from his perceived health problems (he has recently been to his doctor for a physical, but no health issues were discovered) to money and job responsibilities. At times his anxiety peaks to the point that it interferes with his ability to function on the job. Physical symptoms include muscle tension, headaches, and hot flashes that often accompany Tom’s anxiety. Tom often feels nauseated, and he becomes easily fatigued. When he feels anxious, Tom has difficulty concentrating, he becomes irritable, and he has difficulty falling asleep at night. All of these symptoms have been present for the last 6 months. Tom has tried to talk himself out of his anxiety, but this has not worked for him. Toms wife is supportive, but she does not know what to do for her husband (Hauser, 2005). Neural circuitry involving the amygdala and hippocampus is thought to underlie anxiety. When confronted with unpleasant and potentially harmful stimuli such as foul odors or tastes, PET-scans show increased bloodflow in the amygdala. Possible mechanism is malfunction in the parabrachial nucleus, a structure in the brain, that among other functions, coordinates signals from the amygdala with input concerning balance. The amygdala is involved in the emotion of fear. Biochemical factors come into play. Low levels of GABA, a neurotransmitter that reduces overactivity in the central nervous system, contributes to anxiety. A number of anxiolytics achieve their effect by modulating the GABA receptors.

The Light Of Freudian Psychology Essay Example for Free

The Light Of Freudian Psychology Essay The influence of psychoanalytic theory upon contemporary thought is difficult to overstate, and equally difficult to quantify. Fundamental concepts of a dynamic unconscious, repression, ego, infantile sexuality, and the Oedipus complex have passed into popular discourse. Psychoanalysis is the root of all contemporary forms of psychotherapy, and as a clinical modality has had an enormous impact on the treatment of mental illness and on the fields of psychology and psychiatry, though this influence has been challenged in recent years by the rise of biological psychiatry. Though the scientific validity of its methods and premises has been hotly disputed, neuro-scientists, including Mark Solms, Antonio Damasio, Jaak Panksepp, and Joseph LeDoux, were actively conducting research in the early twenty-first century to correlate psychoanalytic ideas with the latest findings in brain science. In the humanities, psychoanalytic theory has strongly influenced approaches to literary texts, biography, history, creativity, and sociology. Freud himself was the first to apply psychoanalytic principles to the arts, through readings of Wilhelm Jensens novel Gradiva (1903), Ernst Theodor Amadeus Hoffmanns The Sand-Man (1817), and several of William Shakespeares works; and through psycho biographical essays on Johann Wolfgang von Goethe, Shakespeare, Fyodor Dostoyevsky, and Leonardo da Vinci. Freud also explored the implications of his ideas upon anthropology, history, and, perhaps most famously, religion, which Freud considered a primitive, quasi-psychotic projection, and which he considered at length in The Future of an Illusion (1927) and Moses and Monotheism (1939). The poet Wallace Stevens characterized Freuds influence as a whole climate of opinion, and the writings of Freud and other analysts, especially those of Jacques Lacan, have inspired countless artists and thinkers, including Andre Breton, Andre Gide, Benjamin, Thomas Mann, Rainer Maria Rilke, Jean Cocteau, Salvador Dali, Jackson Pollock, Lionel Trilling, Edmund Wilson, Jacques Derrida, Gilles Deleuze, and Slavoj Zizek; and cultural movements such as surrealism, dada, existentialism, deconstruction, and postmodernism. Psychoanalysis and Surrealism: An Exposition: The instincts and unconscious urges of humankind were heavily featured in the works of the surrealists of inter-war Europe. The link between psychoanalysis and the surrealist movement is most evident in the films of the movement. Before examining to what extent the surrealists (in particular, the Spanish film-maker Luis Bunuel) was influenced by Sigmund Freuds writings, I will first briefly present Freuds various models of the mind. Freuds scientific process was anything but static he constantly changed his theoretical framework, as he encountered discrepancies between the theories and his practical experiences during the continuing treatment of patients. The affect/trauma model, a result of Freuds studies of hysteria, focused on the repressed memories of patients. The goal was relief of the symptoms by forcing the patient to remember, a cathartic cure. The dramatic nature of the cure caused this particular version of Freuds work to be prominently featured in Hollywood movies dealing with psychoanalysis. The next stage in Freuds development of a model of the human mind was the topographical model, which he held from 1897 to the early 20s. This model divided the mind into three agencies; the conscious (being the immediately accessible thoughts and feelings), the pre-conscious (not immediately recallable, a reservoir of what can be remembered) and the unconscious (repressed feelings and thoughts which influence actions even though we are not aware of them). Through psychoanalytic treatment the patient can become aware of his repressed motives, making the unconscious conscious. The topographical movement was very much in tune with the Surrealist philosophy on the importance of the irrational. The start of the 1920s saw the emergence of Freuds main project, his structural model. After observing how many patients did not seem to want to get better, Freud came to the conclusion that the topographical model overestimated the importance of instincts. His new personality model consisted of the id, the ego and the super-ego. The id compares broadly with the unconscious, representing aggression and primitive instincts. The id is innate, not learned through socialisation. The ego enables a person to master his instincts; it is the rational part of the personality. Lastly, the super-ego is the part of the ego that is observing and criticising the self. Built up through socialisation and internalising the values of the parents, the super-ego is the moral part of the personality. The surrealist movement arose as a result of the Dadaist movement which existed during the First World War and shortly thereafter. The growing awareness of the horrors of the Great War destroyed any belief in the romantic innocence of the past. One of the results was the surrealists, who inherited from Dada the contempt for traditional bourgeois culture and the classical aesthetics of art for arts sake. Born out of artistic and literary circles and with the writer Andre Breton the closest thing to a leader of the movement, the members of the movement were primarily writers and painters, and not filmmakers. Nevertheless, the surrealist movement was one of the first to acknowledge the importance of the new medium of film. Film was used as inspiration to boost creativity for prose and paintings. Interestingly, the surrealists preferred the popular Hollywood films, because the films were not part of bourgeois art, but of a new anti-art medium. Artists like Man Ray and Hans Richter started experimenting with cinema towards a surreal end. Co-operation between filmmakers and painters also took place, like Luis Bunuel and Salvador Dalis partnership in making Un chien Andalou. The special surrealist sensibility needs to be considered. It was a world view, a philosophical and active position approaching life and art. The surrealists celebrated the unconscious as a liberating force, to escape the deadening pressures of the rational, civilised world. The realistic attitude, according to Breton, clearly seems to me to be hostile to any intellectual or moral advancement (Breton 6). Dreams are more real than reality. The surrealists made use of drugs and hypnotism to reach into the dream-like state of their selves, to see the true reality behind the everyday appearances. Unconventional and subjective, dreams hold no logical and rational restraints to true creativity. The surrealist method of automated writing (ecriture automatique) is pure mental automatism, writing from a passive state, avoiding moral, religious and logical restrictions. This state of true authenticity closely resembles Freuds method of free association. Bunuels early movies Un chien Andalou and Lage dor show the influence of free association and to what great extent surrealism shocked the bourgeois sensibilities of the time. Filled with attacks on the numbing influences of the state and church, Bunuels 1928 debut became a resounding success, much to his chagrin. Bourgeois traditional circles were praising its high art and aesthetics. Bunuel asked how they could, when the film clearly was a passionate call to murder? Bunuel on Un chien Andalous famous eyeball-slitting sequence that opens the film and his career: To produce in the spectator a state which could permit the free association of ideas, it was necessary to provoke a near traumatic shock at the very beginning of the film. The irrational montage that follows necessitates a purging of rationality, relying on emotional and unconscious impact to carry the film. Incongruent jumps in time and space abound, like when the protagonist is shot by his alter-ego, only to in the falling motion end up in a park, briefly clutching the shoulder of a statue-like woman. In trying to make sense of the images, the viewer must negotiate with the unconscious. The young man is fighting his own unconscious urges for the young woman. In one remarkable scene he strains against the combined weight of a piano, a donkey and two priests an absurdly humorous representation of the repressive forces of bourgeois culture and religion. While Un chien Andalou can be seen as a piece of cinematic poetry, Bunuel used the dramatic language of cinema to its fullest in the revolutionary Lage dor in 1930. Lage dor, Bunuels next movie, has the main character of Modot incarnating the wild, untamed power of love and sexuality that threatens the institutions of family, state and church. The lovers Modot and Lya Lys are constantly thwarted in their unacceptable passion by society. Modot can be seen as representing the unconscious in its free, anarchic aspect, while the repressive society is the aggregate super-ego. Modot has no tolerance for the trappings of society; they are but obstacles to the fulfilment of his desires. An example is the way he slaps the mother at the dinner party, and when he kicks the blind man. Eros is closely tied up with Thanatos. A particularly poetic piece of surrealism is the scene where Lya Lys is gazing into her mirror, which reflects a cloudy sky. The sounds of wind, bells and barking link the two lovers together even if they are miles apart. Rarely has the power of the unconscious to overcome the boundaries of reality been more brilliantly evoked. Freudian psychology played an important, if somewhat unacknowledged, role in surrealist thinking. However, the surrealists were highly eclectic, they borrowed from Freud whatever suited their purpose in whichever form they saw fit. Their goal was to change the view of mankind, not to offer any objective, scientific contribution to the field of psychology. The very idea of a controlled science was alien to them, held that their own ideas were more subtle and profound than that of any science. Even if the method of automated writing closely resembles free association, the surrealists never directly acknowledged Freud for it. The difference between the two positions can be seen in that Freuds method of free association held that one should keep to the original notion that started the association, whereas the surrealists were vehemently opposed to this idea. For them, this was to unnecessarily repress and limit the expression of a free spirit. The surrealists were influenced by Freuds topographical model, before the development of the structural model of the 20s. The concept of the super-ego in the structural model was exactly what the surrealists wanted to destroy, the image of the moralistic bourgeois society. Its very existence was anathema to the surrealist world view. It follows that parts of the movement (accentuated after the increasing politicisation of the movement in the 30s into communist and non-communist camps) were suspicious of Freuds bourgeois nature in his theories on the super-ego. Direct meetings between Freud and the surrealists were somewhat of a disappointment to both parties, the surrealists were let down over the fact that Freud privately was quite the bourgeois gentleman, whereas Freud was dismayed by the frivolous nature of the surrealists. The unconscious as a liberating force is central to the films of Bunuel and to the surrealist movement in general. For the surrealists the unconscious is a spring-well of pure art, devoid of the degenerating effects of reality. Bunuels style thrived on bringing the unconscious to the surface of reality, thus enmeshing it with reality. As opposed to this central theme in surrealist productions, Freud postulated a sharp divide between reality and dreams. The Freudian concepts of condensation and displacement were also used widely in surrealism, again unacknowledged. Still, Breton gave thanks to Freud in his Manifesto of Surrealism for his discoveries on the mental world. Applauding Freud for applying his faculties to the study of dreams, Breton writes that it is inadmissible that this considerable portion of psychic activity has still today been so grossly neglected (Breton 10). Whereas the surrealists examined the dream-state for its freedom from logic restraints, Freud studied dreams for uncovering problems evident in the awakened state. For instance, the Freudian psychologies of dreams play an important part in Bunuels films. Both Belle de Jour and The Discreet Charm of the Bourgeoisie make frequent use of the dream-vehicle. In Belle de Jour the dreams act as wish-fulfilment of the repressed sexual desires of Severine, and in Discreet Charm the dreams of the bourgeoisie represent their fear of the unmasking of their superficial world (witness the scene where the bourgeoisie suddenly find themselves eating dinner on the stage of a theatre). The surrealist view of the unconscious is indebted to the unconscious of Freuds topographical model. The difference is in the motives and reasoning behind the use of the unconscious. Freud wanted to understand the human psyche, while the surrealists were on a mission of liberation and freedom. Perhaps both parties had more in common than they cared to admit, regardless of their differing cultural framework. WORKS CITED: 1) Anzieu, D. Freuds Self-Analysis. Translated by Peter Graham. London: Hogarth Press and the Institute of Psycho-analysis, 1986. 2) Breton, A. Manifestoes of surrealism 1969. 3) Mellen, J (ed). The worlds of Luis Bunuel 1978.