Do you have areas of unfinished business? Are there potential personal conflicts that would interfere with helping the client? Do you recognize your own areas of prejudice and vulnerabilities? Counselor impairment often leads to countertransference. The more common characteristics of impairment are: • Fragile self-esteem • Difficulty establishing intimacy in one’s personal life • Professional isolation • A need to rescue clients • A need for reassurance
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P6 – Advanced Tax (Jun-14) Corporation Tax Large Company - Quarterly payments due: 1. 6 months + 14 days after CAP start 2. 9 months + 14 days after CAP start 3. 12 months + 14 days after CAP start 4. 15 months + 14 days after CAP start Patent Profits will use 10% rate on income as a result of R&D‚ being phased over 5yr (only 60% currently) Augmented Profits use to decide size of company: AP = Taxable Trading Profits + FII (Frank Investment Income) (dividend from non-associated companies
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Answers Fundamentals Level – Skills Module‚ Paper F9 Financial Management 1 (a) December 2007 Answers (i) Price/earnings ratio method valuation Earnings per share of Danoca Co = 40c Average sector price/earnings ratio = 10 Implied value of ordinary share of Danoca Co = 40 x 10 = $4·00 Number of ordinary shares = 5 million Value of Danoca Co = 4·00 x 5m = $20 million (ii) Dividend growth model Earnings per share of Danoca Co = 40c Proposed payout ratio = 60% Proposed
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record an other-than-temporary impairment as of December 31‚ 20X1‚ and if so‚ for what amount on the following investments: Investment 1: Happy New Year & Co. Investment 2: Beary Beary. Investment 3: Buy-A-Lot Company For each investment clearly answer YES or NO‚ explain your reasoning‚ and if YES the amount. ASC 320-10-35-21 states that impairment occurs when the fair values fall below the original costs. In all three investments‚ we need to determine if the impairment is other-than-temporary.
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Answers Professional Level – Essentials Module‚ Paper P3 Business Analysis December 2013 Answers explain 1 (a) Internal growth‚ sometimes called organic growth‚ takes place when the company grows by building on and developing its own existing competencies. This is how MachineShop has grown to date. The frequent opening of new stores represents its organic growth. The company appears to be comfortable and successful in this approach. supported by history results As well as being
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Law Criminal Law Civil Law Crime committed against the state Sets rights & Duties of people between themselves Must prove guilt Must show liability Guilt must shown to be beyond reasonable doubt Liability shown on the balance of probabilities Regulates society by threat of punishment Rights the financial position so that no wrong had occurred Fine‚ imprisonment‚ community service. Damages or other remedies (specific performance/injunction ) Sources of Law Law Case Law (follow earlier decisions)
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sensory impairment would be I would feel trapped. I would feel as though if I didn’t have some type of help with my impairments that I would not be able to do anything for myself. If my eye sight was not good like it used to be‚ then I wouldn’t be able to read as much or see people I want to see as clearly. If I had hard of hearing I would not be able to hear any information that I need to know. I would not be able to watch television or listen to music. If I had musculoskeletal impairment with my
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When I first saw the movie "Good Will Hunting" I was impressed as a social science major. The movie provides a real world example to explain many tough social science concepts. In addition to the movie’s delve into psychology‚ the underlying themes of the film have much to do with the area of communication studies. These ideas can be seen through the relationship of Will (Matt Damon) and his therapist Sean (Robin Williams) through the progression of their relationship during the movie. In "Good
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ACCA Paper P1 Governance‚ Risk and Ethics June 2011 Final Assessment – Answers To gain maximum benefit‚ do not refer to these answers until you have completed the final assessment questions and submitted them for marking. ACCA P1 : GOVERNANCE‚ RISK AND ETHICS © Kaplan Financial Limited‚ 2011 The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed
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ACCA P7 (INT & UK) Chapter 1 REGULATION IN A GLOBAL ECONOMY 2 3 4 5 Corporate governance 6 Chapter 2 CODE OF ETHICS AND CONDUCT 7 8 9 10 11 12 Chapter 3 PROFESSIONAL APPOINTMENTS 13 Acceptance considerations 14 15 16 17 18 Chapter 4 QUALITY CONTROL 19 20 21 Chapter 5 ADVERTISING‚ PUBLICITY‚ OBTAINING PROFESSIONAL WORK AND FEES 22 23 Chapter 6 TENDERING 24 Reasons for changing auditors 25 Tendering Advantages of Tendering • More efficient
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