Sigmund Freud s Innovative Treatment Of Human Actions Essay

Sigmund Freud, the father of psychoanalysis, was a physiologist, medical doctor, psychologist and influential thinker of the early twentieth century. Sigmund Freud was born in Freiberg, Moravia in 1856, but when he was four years old his family moved to Vienna where he was to live and work until the last years of his life. In 1938 the Nazis annexed Austria, and Freud, who was Jewish, was allowed to leave for England. For these reasons, it was above all with the city of Vienna that Freud’s name was intended to be profoundly associated for posterity, founding what was to become known as the ‘first Viennese school’ of psychoanalysis from which flowed psychoanalysis as a movement and all subsequent developments in this field. Freud’s innovative treatment of human actions, dreams, and of cultural artifacts as consistently possessing hidden symbolic importance has proven to be extraordinarily successful, and has had massive implications for a wide variety of fields including psychology, anthropology, semiotics, and artistic creativity and appreciation. However, Freud’s most important and frequently reiterated claim, that with psychoanalysis he had invented a successful science of the mind, and remains the subject of much critical debate and controversy. The aim of the method psychoanalysis, may be stated simply in general terms, is to re-establish a harmonious relationship between the three elements (Id, Ego, and Super Ego), which constitute the mind by excavating and resolvingShow MoreRelatedComparing The Work Of Sigmund Freud And A Neo Analytical Theorist1290 Words   |  6 PagesPersonality Theories: Analysis of Freud and Karen Horney Yorkville University Alanna Sampson â€Æ' Abstract The purpose of this paper is to provide an analysis of the work of Sigmund Freud and a neo-analytical theorist. This paper will compare the work of Freud and Karen Horney and begins with an introduction to the study of personality and an identification of the key elements in Freud and Horney’s theories. The paper then moves into an analysis of where Horney and Freud would find agreement and disagreementRead MoreAnalyzing the Components of the Psychoanalytic Approach to Personality1232 Words   |  5 Pagesexamine the psychoanalytic theories of Sigmund Freud, Carl Jung, and Alfred Adler. The most notable of the three is Freud. It was Freuds pioneering use of the term the I (das Ich in his native German, which was then translated into the Latin ego) that brought ego into common parlance and popular interest to the process of self-consciousness (Bridle, 2000) Freud coined the phase â€Å"Psychoanalysis ‘.Psychoanalysis—Freuds innovative treatment method in which the patient is encouragedRead MoreEthological Theory of Human Instinct3709 Words   |  15 Pagesï » ¿Human Instinct: From C.S. Lewis, Freud and Evolutionists Point Of Views Introduction In this dissertation was shall examine the ethological theory of instinct, and see whether it applies at the human level. From its early history, ethnology has focused on the concept of human instinct, and Lorenz is credited with reviving the term following its demise due to withering criticism in the 1920s and 1930s. Prior to Lorenz, the term instinct had been used in contradictory, inconsistent and experimentallyRead MoreBenefits Of The Wage Separation2811 Words   |  12 Pagesladies. Salary uniqueness between sexes originates from courses of action that focus the nature of occupations and income connected with employments. Profit connected with occupations will result in wage imbalance to take structure in the situation of people into specific employments through individual capabilities or clichà © standards. Position of men or ladies into specific occupation classes can be backed through the human capital speculations of capabilities of people or capacities connectedRead MoreThe Perks Of Being A Wallflower1905 Words   |  8 Pagesand the connection among people. He has faith and beliefs in people, and he is spiritual. Charlie is a white man. He was born into a middle-class family with strong economic support. In the 90’s, economy grows steadily. people are more aware of mental health and being more open-minded about it. Getting treatment is less stigmatized. Charlie’s non-judgmental attitude has helped him gaining the true friendship and love. Society’s open-minded gives Charlie a chance to get professional help about his mentalRead MorePlay Therapy4696 Words   |  19 PagesGROUP 4 â€Å" PLAY THERAPY † Acebuche, Zandra Angelica L. Bacongallo, Aries M. Briones, Bernard L. De Grano, Jenna Lois A. Galac, Meliza S. Gonzales, Michelle O. Kalaw, Mary Joy L. Lozano, Jenno S. Tabunan, Lousanie M. Romero, Czarina R. General: Play therapy is generally employed with children aged 3 through 11 and provides a way for them to express their experiences and feelings through a natural, self-guided, self-healing process. As children’s experiences andRead MoreConsumer Behaviour Notes4748 Words   |  19 Pagesstudy of groups. Group behaviour describes the actions of individuals in groups, which often differ from the actions of individuals operating on their own. Social psychology – the study of how an individual operates in a group. The study of how individuals are influenced in their personal consumption behaviour by those whose opinions they respect, such as peers, reference groups, family and opinion leaders. Cultural anthropology – the study of human beings in society. It traces the development ofRead MoreAbnormal Psy Essay10046 Words   |  41 Pageslearning experiences. C) excessive black bile. D) hypochondria. Ans: A Difficulty: 2 Page: 6 23. Two known treatments of deviant behaviour, at the time humanity believed that deviant behaviour was caused by being possessed by evil spirits, were: A) Hanging and juices B) Bloodletting and hanging C) Exorcism and trepanning D) Moral treatment and juices Ans: C Difficulty: 2 Page: 6 24. Expelling evil spirits by chanting and torture is known as A) somaticRead MoreOcd - Symptoms, Causes, Treatment131367 Words   |  526 Pagesrelatively new development in the theory and treatment of obsessive–compulsive disorders (OCD). The possibility that a greater emphasis on cognitive factors might enhance a behavioral account of OCD can be traced back to Carr (1974), McFall and Wollersheim (1979), Rachman and Hodgson (1980), and Salkovskis (1985). Behavior therapy in the form of exposure and response prevention (ERP), which emerged in the 1960s and 1970s, proved to be a highly effective treatment for many forms of OCD. Behavioral researchRead MoreOccupational Stress: Causes and Management11211 Words   |  45 PagesTopic choice and justification The traditional approach to workplace stress was to place blame on the victim for being negligent. However, over the years, organizations have come to understand that occupational stress is a function of different actions and everyone has a role to play in it. Therefore, the structure of the workplace and work-life balance is an important aspect in the reduction of occupational stress (Schwer et al., 2010). Technology has been introduced in many workplaces and this

Symptoms And Symptoms Of Bloating - 1033 Words

Home Remedies to Reduce Tummy due to Bloating Bloating is a very common condition these days that normally occurs due to overeating, anxiety, indigestion, constipation and others. It is a condition in which abdomen feels gaseous and full and is a common condition among both children and adult. The person suffering from bloating can actually become isolated from recreational or social activities. The sufferer use most of the time visit the doctor more often, take more medications and use more sick days. But what are the symptoms of bloating? It is actually vague to define however, most people feels tightness, fullness or swelling in the stomach with frequent burping, pain, gas, etc. Causes of Bloating There are many causes of bloating one of the most common causes is the amount of food you eat and the way you eat that accumulate gas in your digestive system. Some other common causes of bloating are: †¢ Irritable bowel syndrome †¢ Swallowing air †¢ Inability to digest dairy products or other items †¢ Intestinal parasites (giardiasis) †¢ Eating too fast †¢ Overgrowth of bacteria †¢ Weight gain †¢ Heartburn †¢ Hormonal flux (PMS for women) †¢ Constipation †¢ Medications †¢ Inflammatory bowel disease Can Bloating be a Symptom of Any Serious Conditions? Abdominal bloating can actually be a symptom of serious conditions that includes cancer, kidney failure, congestive heart failure, etc. This is because fluid in abdominal cavity can lead to such diseases. Some other diseasesShow MoreRelatedAnorexia Nervosa- Eating Disorder1685 Words   |  7 PagesSigns, Symptoms, Causes, And Treatment.) Usually any activity involving food or the consumption of food terrifies an Anorexic. One’s brain is rewired to see food as the enemy, as something your body despises instead of needs. (Maloney, Michael, and Rachel Kranz 52) While anorexia drastically affects one’s mind, the physical effects are quick to appear. These effects are seen throughout the victim’s entire body. On the surface, it’s easy to see anorexia. One of the most obvious symptoms would beRead MoreCase Study : Driftwood Essay1053 Words   |  5 Pagesdepartment after complaining of acute abdominal pain lasting three days, bloating  with the inability to button her pants, and weight gain despite loss of appetite.   Upon her assessment she has had a long length of family history (maternal side) of cancer which included breast, cervical, and ovarian cancer. She was diagnosed with endometriosis at the age of thirty and reached menopause at fifty-four. With this initial assessment, her symptoms, and lab results she has been diagnosed with ovarian cancer.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Read MoreI Am An Avid Howard Stern Watcher / Listener And Robin Quivers1388 Words   |  6 PagesGood Luck! Abdominal bloating is unflattering, uncomfortable, and indicative of digestive issues. Ironically, many people who experience bloating are those who strive to eat a healthful diet. Bloating is not body fat, but water or stool retention due to either food allergies that cause digestive problems, or a byproduct of one s transition to a different way of eating. Here is a common list of the causes of bloating, and some of the ways a Paleolithic diet will help cure bloating. Paleolithic DietRead MoreSample Resume : Pharmacotherapy Workup Notes Care Plan 1347 Words   |  6 Pages2016 Medical condition Gastric ulcer Patient History: QB is a 79 year-old man who presented to the pharmacy to pick up his prescription for rabeprazole 20mg, 1 tablet once daily. QB is diagnosed with gastric ulcer. His symptoms are nausea, vomiting, stomach fullness, and bloating. His other medical conditions are: acute coronary syndrome and osteoporosis. His current medications are: aspirin 81mg (1 tablet once daily), clopidogrel 75mg (1 tablet once daily), amlodipine 5mg (1 tablet once daily),Read MoreProblems Associated with Celiac Disease and Lactose Intolerance1172 Words   |  5 Pagesremains in the digestive tract unabsorbed, as it is fermented by bacteria. This causes bloating and various stomach problems. (â€Å"Coeliac Disease and Gluten Intolerance†) The loss of villi in the small intestine reduces the cells surface area, in order for nutrients to be absorbed. The amount of small intestine damaged due to a loss of villi determines the severity of symptoms due to the diseases. Severe signs and symptoms of malabsorption are evident in people whose small intestine is affected by a lossRead MoreOvarian Cancer Essay1173 Words   |  5 Pagesinsider her stomach whenever she was lying down. Because it was painless and very subtle, she didnt worry too much about it. Distracted by the hectic life of a schoolteacher, she blamed a lot of her symptoms on being stressed or tired. Cann finally decides to go to her regular doctor The symptoms persisted, and Cann finally decided to seek some professional advice. That’s when she went to her primary care doctor, who also didn’t feel like there was much to be alarmed about. The doctor felt thatRead MoreBreast Cancer : A Major Public Health Concern Among Women1145 Words   |  5 Pagesovarian cancer causes more cancer deaths in women than any other cancer of the reproductive system. Ovarian cancer kills two out of three women diagnosed in America and rates have not changed in 30 years (Burges). Although ovarian cancer show more symptoms than any other gynecological cancer, it continues to be a top cancer killer in women, which result from a lack of awareness of the disease. It is said the knowledge is power, and becoming informed in what ovarian cancer is can be the first step inRead MoreP3 M2 D1 Explain Possible Influences On Dietary Intake1682 Words   |  7 Pagesantibodies, which attack the lining of the bowel. E This can have an effect on the body’s ability to absorb nutrients from food, and can lead to anaemia and osteoporosis. It also can increase the risk of bowel cancer. The symptoms: Abdominal pain Diarrhoea Constipation Bloating Failure to gain weight in adulthood Anaemia People who suffer from coeliac disease need to eliminate all foods that have wheat, rye, and barley in them from their diet. Gluten-free products are sold but they are quite expensiveRead More The Causes of Gallbladder Attacks Essay963 Words   |  4 Pagesstatement: These attacks are mainly caused by the development of gallstones in the gallbladder. II. Definition. A.  Ã‚  Ã‚  Ã‚  Ã‚  Gallbladder B.  Ã‚  Ã‚  Ã‚  Ã‚  Gallstones III. Causes. A.  Ã‚  Ã‚  Ã‚  Ã‚  Obesity B.  Ã‚  Ã‚  Ã‚  Ã‚  Estrogen C.  Ã‚  Ã‚  Ã‚  Ã‚  Ethnicity D.  Ã‚  Ã‚  Ã‚  Ã‚  Age and gender IV. Symptoms. A.  Ã‚  Ã‚  Ã‚  Ã‚  Chronic indigestion B.  Ã‚  Ã‚  Ã‚  Ã‚  Sudden, steady and moderate-to- intense pain in your upper abdomen C.  Ã‚  Ã‚  Ã‚  Ã‚  Nausea and vomiting V. Diagnosis. A.  Ã‚  Ã‚  Ã‚  Ã‚  Ultrasound B.  Ã‚  Ã‚  Ã‚  Ã‚  Cholecystogram Conclusion It might sound interesting to explore theRead MoreDigestive Diseases And The Digestive Tract903 Words   |  4 Pages The digestive tract consists of: the esophagus, stomach, large intestine, small intestine, liver, pancreas and the gallbladder Some sign that can occur which would indicate problems in the digestive tract include: pain in the stomach; bleeding; bloating; diarrhea; constipation; nausea and vomiting; and heartburn. Common digestive diseases include: cancer; gallstones; irritable bowel syndrome; acid reflux disease; celiac disease; Crohn’s disease; diverticulitis; hemorrhoids; and cirrhosis of the

Taxation - Theory - Practice and Law Capital Gains Tax

Question: Discuss about theTaxation,Theory,Practice and Law for Capital Gains Tax. Answer: Capital Gains Tax In the base of Australia, CGT is imposed by persuading with the net gains as the later is treated as the taxable incomes during an assessment year when the capital assets held by the assessee for sale or disposal. If the assessee holds the capital assets for 1 year or more then the gains from the sale or disposal of the same is allowed with a discount of 50% exclusively for the individual taxpayers and 33.3% for the superannuation funds. For attaining capital gains, only capital assets can be held for sale or despatch. Capital assets are the assets that are owned and possessed by the assessee for any business or professional purposes or even any private purposes. Capital assets include any property, whether movable or immovable, tangible or intangible, fixed or circulating assets in nature (Arnold, et al., 2011). For paying the capital gains tax, it is important that the assessee works out on the capital gains and capital losses if any from the disposal or sale of the capital assets. Capital gains tax is imposed on the net capital profits/losses attained by the taxpayers at the time of sale of the assets. Capital gains from the sale of the capital assets are prone to tax at the standard rates of income tax available in Australia. Capital gains are computed by deducting the cost base from the full value of consideration or rather the sale value of capital assets when set out for sale. The cost base is the summation of the following three components: Purchase cost of the property Costs associated to the improvement Any incidental charges for buying and disposing the property for sale Any non-capital cost of ownership with effect from 21st august 1991 Again, the applied capital gains tax rule in Australia states that if the asset is held with the assessee for less than 1 year, the gains attained from the disposal of that particular asset is not indexed. The concept of indexation is usually applicable for the derivation of the long term capital gains (Clarke, et al., 2011). As a result, when the property is held for less than 1 year, the gains are short term in nature and thus are not indexed. Long term Capital gains = Sale consideration Indexed cost of acquisition Indexed cost of acquisition = Actual cost of acquisition x [Index in the year of sale / index in the year of acquisition] In the base of Australia, the concept of indexation is applied depending upon the date of acquisition. If the assets are purchased on after 21st September 1999, then the capital gains are unindexed and are discounted @ 50%. Again, if the property is acquired prior 21st September 1999, indexation is applied based on the movements of the consumer price index (CPI) and the indexation is static as at 30th September 1999. Application of capital gains tax is valid on the personal use of the assets and any other collectables. But these are categorized differently. Any capital losses can be set off only against capital gains under the same category and no other category. Fred in the given case scenario acquired the property in 1987, i.e. before 21st September 1999. Then Fred is a taxpayer as per the CPI from 1985-1999. Since the property was acquired on 1987, the CPI is to be considered as 81.4. For deriving the capital gains from the sale of the property, Fred shall deduct the cost base from the sale consideration and the indexation will not be applied as the property was acquired before 21st 1999. Computation of the capital gains tax in given case scenario can be shown as below: Particulars Amount AUD ($000) Amount AUD ($000) Full value of consideration from the sale of the holiday home (1) 8, 00, 000 (-) Miscellaneous costs - legal charges 1, 100 - Commission of the agents 9, 900 Total costs for the acquisition of holiday home (2) 11, 000 Residual value of the property (1-2) = 3 7, 89, 000 (-) acquisition costs 1, 00, 000 (-) stamp duty 2, 000 (-) improvement and development costs to build garage on the premises of the holiday home 20, 000 (-) legal fees 1, 000 Total costs for disposal of the asset (4) 1, 23, 000 Capital gains from the sales (3-4) = 5 6, 66, 000 (-) Discount @ 50% on (5) = 6 3, 33, 000 Capital gains (5-6) = 7 3, 33, 000 However, as per the tax implications, any capital losses from the sale of the assets shall be set of only against capital gains from sale of the property under the same category. The amount of capital loss from the sale of the shares amounting to AUD $ 10, 000 shall be set off against the capital gains earned by Fred from the sale of the holiday home at Blue Mountains. The calculations are depicted below: Particulars Amount AUD ($000) Capital gains from the sale of holiday home = 3, 33, 000 Less: Capital loss from the sale of the shares = 10, 000 Net capital gains available in hand = 3, 23,000 Fred is allowed to pay tax on the amount of AUD $ 3, 23, 000 based on the current assessment year as per the tax implications as per the Income Tax Assessment Act 1997. In accordance to the provision of Part IIIA of the Income Tax Assessment Act 1999, the assets were acquired before 25th June 1992. If the loss would have arose from the sale of an antiques, then the amount of capital assets shall be quite different from the sale from the sale of the shares (Gutirrezà ¢Ã¢â€š ¬Ã‚ ià ¢Ã¢â€š ¬Ã‚ Puigarnau and Van Ommeren, 2011). The capital losses attained from the sale of the antiques shall be considered as the sale of personal uses. Considering the fact that the antique vase was acquired before 1992, the antiques are categorized under the exemptions from capital gains tax. Accordingly, the capital losses then would not have been possible against the sale of the house property since antiques are assets for personal effects. Case Study 2: Fringe Benefit Tax Fringe Benefit Tax is also known as FBT is the tax that usually an employer has to pay off in respect to the benefits that are enjoyed by the employees working in his/her workplaces. Moreover, a FBT is considered as the major attempt for the employers to impose tax implications on the benefits that were most probably avoided by the tax payers. The services that are usually provided to the taxpayers are several privileges, benefits, amenities that are provided from employers end to the employees (Scott, et al., 2012). FBT was usually charged @ 30% of the benefits provided by the employers. There are some exemptions for FBT and these are as follows: Expenses on the food and beverages that are not incurred during the working hours Payment of the fees for taking voluntary participation in any conferences Any expenses incurred for meeting all the statutory and legal requirements as per the government norms FBT is different from the income tax and is always applied on the taxable value of the fringe benefits rendered by the employers to the employees. FBT is charged with effect from1st April to 31st March of the current assessment year. In Australia, FBT is levied as per the Australian Tax System and is applicable for any non-cash benefits provided by the employer to his employees. FBT is applicable regardless of the fact that whether the non-cash benefits are provided directly or indirectly to the employees by the employers or to any other associate of the employees who work at the same workplace. In Australia, FBT was levied initially in 1986 and with effect from 1986 the employers are levied with FBT. In Australia, the benefits include any non-cash benefits apart from the compensation, salaries, wages, rewards, bonuses etc. For example, any health related benefits, child education benefits, company car for official purposes and personal uses, loanable fringe benefits etc. (Tiley and Loutzenhiser, 2012). When the benefits are regarded as exemptions to FBT, then it does not necessarily mean that it is not an FBT. But that then is computed as 0% FBT liability. Again, as per the rules of Australian FBT rules, when the employer of any organization provides his/her employees with car, then it is not necessary that the employer is imposed to FBT, provided the car is equally used for the personal uses. As per the FBT considerations of 2008, the exemption for FBT on electronics benefits were removed. As per the budget of 2015-2016, the federal government of Australia has brought some changes for FBT on the meal entertainment and holiday accommodation. FBT is now however applicable for several benefit housing; accommodation; meal; dinner etc. In the given case scenario, Emma is using the car for her personal use, [assuming that she is using the car by 50% for her personal use] the car provided by the management of Periwinkle Ltd. is optimally imposed to FBT. A car under FBT charges can be categorized as per three conditions: A car is a sedan or a station wagon Possesses the capacity to carry a maximum of 9 individuals at a time Also can carry goods weighing 1tonnes at a time The car that is used by Emma is categorized under two different categories effective for personal uses and also can be made effective for personal purposes (Woellner, et al., 2016). But a car is again is treated as an exemption under the following situations: Journey between home and the workplace Journey for the employment related works Non-work-related uses that is minor, irregular and uncommon Once the actual amount of the FBT increases the ultimate limit of AUD $ 2000, then the employee is obliged to file up tax returns on the benefits availed. Particulars Amount AUD ($000) A: Fringe benefit amount of the car = {original cost of the care * 2 * (350/1/2)} / 365 the actual contribution of the employee = $ {33, 000 * 2 * 175} / 365 0 = $ 31, 643.83 = $ 31, 644 (rounded figure) Note: the car was used for 50% for the personal uses by Emma B: Total FBT liability = $ 31, 644 * 47% = $ 14, 872.68 C: Fringe benefit tax on the loanable amount provided to Emma Loanable fund = $ 5, 00, 000.00 Interest rate charged = 4.45% Standard interest rate on loan in Australia = 5.95% The excess is to be filed as fringe benefit tax Therefore, Fringe benefit tax on loan = principle amount * difference of the interest rate * time = $ [5, 00, 000 * (5.95 -4.45) % * 6/12] = $ [5, 00,000 * 1.5 * 0.5] = $ 3, 75, 000 D: Fringe benefit on the sale of the bathtub Sale price of the bathtub = $ 2, 600 Acquisition cost = $ 1, 300 Manufacturing cost = $ 700 Amount of fringe benefit = Sale price acquisition cost Fringe benefit p= $ 1300 E: Total value of fringe benefits availed by Emma therefore is the summation of the fringe benefits in all the three cases = $ [31, 644 + 3, 75, 000 + 1,300] = $ 4, 07, 944 Therefore, the total value of fringe benefits can be derived as = $ 4, 07, 944 / 0.51 = $ 7, 99, 891 [Note: The car is utilized by Emma for her personal use @ 50%.] If Emma would have utilized the amount of AUD $ 50, 000 for personal use, instead of lending to her husband, then the amount of FBT would have been as follows: Particulars Amount AUD ($000) Fringe benefits on the loanable fund = $ [4, 50, 000 * (5.95 -4.45) % * 6/12] Gross amount of fringe benefit = $3, 37, 500 The entire amount of FBT shall be subjected to rules and Australian tax system as per IT Act 1997 provisions. Bibliography Arnold, J.M., Brys, B., Heady, C., Johansson, ., Schwellnus, C. and Vartia, L., (2011). Tax policy for economic recovery and growth.The Economic Journal,121(550), pp.F59-F80. Clarke, M., Seng, D. and Whiting, R.H., (2011). Intellectual capital and firm performance in Australia.Journal of Intellectual Capital,12(4), pp.505-530. Gutirrezà ¢Ã¢â€š ¬Ã‚ ià ¢Ã¢â€š ¬Ã‚ Puigarnau, E. and Van Ommeren, J.N., (2011). Welfare Effects Of Distortionary Fringe Benefits Taxation: The Case Of Employerà ¢Ã¢â€š ¬Ã‚ Provided Cars.International Economic Review,52(4), pp.1105-1122. Scott, R.A., Currie, G.V. and Tivendale, K.J., (2012). Company cars and fringe benefit tax: understanding the impacts on strategic transport targets. Tax, C.G., (2010). Capital Gains Tax.NEWSLETTER. Tiley, J. and Loutzenhiser, G., (2012).Revenue Law: Introduction to UK Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax. Bloomsbury Publishing. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., (2016).Australian Taxation Law 2016. Oxford University Press. Yates, J., (2011), August. Housing in Australia in the 2000s: on the agenda too late?. InThe Australian Economy in the 2000s, Proceedings of a Conference, Reserve Bank of Australia, Sydney(pp. 261-296).