The bankruptcy of the Enron Corporation - Free Essay Example

Sample details Pages: 7 Words: 2051 Downloads: 10 Date added: 2019/08/08 Category Business Essay Level High school Tags: Enron Essay Did you like this example? The bankruptcy of the Enron Corporation, an American energy company based in Houston, Texas, and the disintegration of Arthur Andersen was exposed in October 2001. At that time, Enron was a big audit failure company which fell down too fast. Through this paper, the purpose is to analyze the reasons and aspects that took the firm up to this point, by no applying positively the organizational policies and the Code of Conducts. Don’t waste time! Our writers will create an original "The bankruptcy of the Enron Corporation" essay for you Create order The Scandal of Enron To review the Scandal of Enron in deep and have a better understanding of what happened, it is important to know about the companys history and analyze some of the events that led to fell down too fast. After a union between Houston Natural Gas Co. and Omaha-based InterNorth Inc. Enron was created in 1985. Soon after, Kenneth Lay the chief executive officer (CEO) of Houston Natural Gas- became Enrons CEO and chairman who rebranded Enron into an energy trader and provider. Also, in 1990 Kenneth Lay created the Enron Finance Corp. At this time, in the earliest 1990s was in course the liberalism and nonintervention of the energy markets, when the United States congress accepted a legislation that deregulated the sale of natural gas, being this the factor that permitted companies like Enron took advantage to place bets and speculate on future prices (Segal, T. 2018). In the late 1990s, the Enron company was recognized as one of the most innovative corporations, its annual earnings were around $9 billion in 1995 to above $100 billion in 2000. They kept constructing power plants and operating gas lines, but the principal reason why they were well-known was their extraordinary trading business. Which in addition to ordering and vending gas and electricity futures, appears the creation of new markets (commodities) for broadcast time for advertisers, weather futures, and Internet bandwidth as some of the different projects they had (Yuhao, L. 2010). Where the company was trying to explore any possibility that drives to grow revenues at any cost. In the same year, Jeffery Skilling joined Enron, and in 1997 was selected as the companys Chief Executive Officer. He claimed the need to change the accounting system from a straightforward were Enron had listed actual revenue and costs of supplying and selling gas to the mark-to-market accounting system (Pave l, T. Encontro, M. 2012). In order to explain this, is relevant to be familiar with the concepts mentioned above, thus according to the definition given on INVESTOPEDIA (2018), Mark-to-market (MTM) is a measure of the fair value of accounts that can change over time, such as assets and liabilities. Which means that all the estimations made at Enron were created based on the upcoming net value of the cash flow, even though the money was not yet received. For instance, when the Executive Skilling, had in possession material of nonpublic information including the Enrons performance and the failure of its business, he took advantage of that by selling Enrons stocks at the inflated values. From April 2000 to September 2001, Skilling sold over one million shares that generated unlawful earnings of around $63 million (U.S. Securities and Exchange Commission, 2004). Hence, the unethical and illegal decisions soon started to reflect its bad results, causing a lot chaos and the beginning of the companys destruction. Certainty, Enron was a big blossoming business that change and left a mark in the history; where sadly a considerable amount of people loses their jobs, or event worst their money. In addition, to cover all the mess up caused already, appears a major player in Enrons scandal, Arthur Andersen LLP and partner David B. Duncan who supervised the accounts and accounting practices at Enron. Despite the irregularities they found on Enron s statements, Arthur Andersen stamped his approval and signed off the corporate reports. Nonetheless, in April 2001 many analysts started to demand transparency and explanation of all the movements the company had done without showing in public the appropriate financial statements (Segal, T. 2018). In fact, this relationship is also another factor that helped the company hide its frauds, such as keeping huge debts off balance sheets. Central problems It is evident that the Enron Scandal involves a lot of factors which should be covering in order to explain what really happens, but at this point, the concentration will be only on the most relevant facts by implementing a framework of Ethics. The legal and regulatory structure, the internal policies to manage employees compensation (organizational design strategic decision making), the power to hire their own auditors (allies), the financial disclosure mechanisms and the unethical performance, were some of the reasons why first of all the company was allowing to take advantage of its shareholders and secondly was led to bankruptcy. Problems Definition In the following paragraphs, the purpose is to find the appropriate facts to explain all the problems mentioned above and the proper ways to give them possible solutions. Based on a study made by Dennis, Martin, Kirk (2002) at Santa Clara University, which states that back in that time the current laws Security and Exchange Commission (SEC) regulations allowed firms like Arthur Andersen to deliver consulting services without specific tools. That would have helped them with the measurement of Enrons performance. Here the legal and controlling systems fallacy was exposed, since the two companies (Enron Anderson) were able to hide, lied and override the social rules, by mistreating the real information to all the parties involved. For instance, when Enron announced bankruptcy, they had $13.1 billion in debt on its books, $18.1 billion on its subsidiarys books, and an estimated $20 billion more off the balance sheets (Zellner, W. 2001). Although, previous to the fall of Enron and their auditors, Arthur Andersen, were safety actions in place to protect the investors and the public as a whole. These safety measures included Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), Statements on Auditing Standards (SAS), and all professional ethics. The use of GAAP by accountants is standard protocol (Todd, S. 2001). Which were not enough to prevent the inappropriate actions effectuated by them. Secondly, are the internal policies to manage employees compensation (organizational design strategic decision making), to explore this issue further, the Enrons compensation policies are the most important thing to look at based on that in many plans it seemed to be innovative with be st practices, but payments were closely connected to shareholder value, and employees had a significant portion of their compensation at risk. Furthermore, Enrons audit committee was state of the art allowing the committee to retain other accountants, consultants, or lawyers, as it deemed appropriate. (Gillan, S. Martin, J. 2007). In mid-2000 the stock price of the company fell from $90 per share to less than $1, taking with it the value of Enron employees 401k pensions, which were mainly tied to the company stock (Peter, B.2016) Table 1: CEO compensation during 2000: Enron and peers In this table clearly can be analyzed the Enrons CEO, Kenneth Lay, and peer firms compensation during 2000 (section A) and the sample of investment banks (section B). There is a high total pay packages where Lays total compensation is one of them, and it was parallel to the investment banks, although somewhat less incentive-based. The company enforced a program that provided directors with incentives ( bonus) to rise earnings and the companys stock price (Gillan, S. Martin, J. 2007). In effect, after seeing all of this is hard to believe that they did not manipulate the earnings to achieve those bonuses, based that those could be obtain on performance. Third, the power to hire their own auditors (allies), this again is a conflict of interest built into the legal system because the auditor has an incentive not to question an unfavorable or negative report on the company that is paying. Thus, is appropriate to cite here the Special Purpose Entity (SPE), which are legal entities that are created only to accomplish an explicit or provisional task. With the purpose to handle assets either by funding or by risk management (Pavel, T. Encontro, M. 2012). In Enrons case the Special Purpose Entities were not only used to avoid the traditional accounting resolutions but also, they could hide obligations (debts). But this foundational statement that the SEC can differ on private entities as the first and primary control against massive corporate wrongdoing, proved terribly wrong in the case of Enron (Financial oversight of Enron, 2002). Similarly, Enron was subject to external sources of authority like market pressures, oversight by government regulators, and oversight by private entities including auditors, equity analysts, and credit rating agencies (Financial oversight of Enron, 2002) which were no aware of all the illicit transaction until the big scandal came out on 2001 leaving in evidence all the unethical performance and decisions that affect so many people. Potential and Specific Solutions Presenting general solutions to vast problems is the descriptive phrase of this paragraph, which can be driven to find the precise way to take, by implementing the managerial theories and following upgrading process. As a result, and after doing research about this, the more factual solutions: Enforcement of the Code of Ethics by any employer or employee in the company. As all the corporations have their Code of Ethics, Enron did too, but they did not follow what they highlighted on it where the core values were: respect, integrity, communication, and excellence (Enron, Code of Ethics. 2000). The payment of incentives after a project is done or at least when the company is really profiting from that certain project. Operational risk should be reduced. Careful selection of accounting approach and financial structures to use. look more closely at the relationship between auditors, managers and the company audit group. Minimized payment in stocks (Pavel, T. Encontro, M. 2012). New regulations resulted after the scandal, and the legislation designed to increase the accuracy of financial reporting for publicly traded companies (Peter, B. 2016). These new methods that are bringing positive results to the business, are always needed in any type of organization, since many changes are being experienced and will continue to be with the growing globalized world. The hierarchy system should be modifying and most importantly restructured (Natasha, S. 2011). Delegation among the employees according to their specialties strengths and not hiding information of the current company status. Also, Directors could have adapted key aspects of the private-equity governance model to ensure that they achieve their oversight responsibilities. Companies can take steps to help senior executives avoid the two sources of leadership failure at Enron: personal opportunism and flights to utopianism (Natasha, S. 2011). All of this is about communication vs people, when a person is happy doing his/her job, will exceed their limits to achieve organizational goals, but if instead, that person has no motivation the performance will be poor. Key terms and Conclusion The HBS professor Malcolm S. Salter, explained on his new book, Innovation Corrupted: The Origins and Legacy of Enrons Collapse, a deep reflection on the present and future of business, all of them based on Enrons scandal. Putting as an illustration, their ambition and aspiration were too wide-ranging to authority disciplined and responsible decision-making during the struggling time, that did not allow the members of the board manage the problems. Another key point is that Enron was an advanced and innovative company, and its collapse can be traced by some enormously poor diversification decisions, and poorly considered and implemented administrative practices that led, to their auto destruction. In summary, Executives at Enron and Arthur Andersen did not think on their actions and all the disaster they could cause to people and families who trusted them, they neither have a positive impact on the accounting industry nor any industry. They set out to make as much money for themselves as quickly as possible. They were willing to do whatever it took to make that money (Todd, S. 2001). These insensitive and selfish acts led both companies to a final downfall in bankruptcy. Nevertheless, the accounting industry responded by initiating changes that would recover itself and the economy in which it exists, as it was mention before; But, even now, only with the continuous work to improve the industry and the implementation of better processes, it will tend to function effectively and shape to the fast changes. Finally, the Code of Ethics should be mandatory to act in the best interest of the company, shareholder and employees, no leaving it in consideration to the managers/executives to exercise their own business and enter arrangements. .

A Coming Of Age Story Essay - 1124 Words

If there is one story that society loves, it’s a coming-of-age story: a tale that follows a young protagonist (usually a teenager), and chronicles life as he or she grows into a mature and advanced individual. One famous, and rather unconventional, story of this nature is J.D. Salinger’s novel, The Catcher in the Rye. In this book the main character, Holden Caulfield, has a bit of an episode, and feels near hopeless at times as he struggles with his own adolescence. In order to tie Holden’s individual strife with the mayhem of every adolescent mind to form one central message, Salinger relies on a number of novel-based elements. Specifically, he illustrates the complexity and uncertainty associated with the transformation into an adult through the details and symbols of Holden’s journey. One way that the author conveys his message about the lives of teenagers is through details concerning Holden’s struggles with maturity. To begin, Holden feels that adult society reeks of falsehood. Commonly referring to the world and people around him as â€Å"phony†, Holden has a particular quarrel with the movies in particular. He feels as if the movies are the epitome of society’s phoniness, and especially hates the fact that his brother â€Å"prostitutes† his impressive writing skills to such a fake form of entertainment. Likewise, plenty of budding youths have trouble coming to terms with realizations such as these. They face their own dilemmas when deciding whether or not to assimilate withShow MoreRelatedThe Coming Of Age Stories Essay1012 Words   |  5 PagesComing of Age Stories Cultural Revolution could be defined as one of the disasters in China. In that period, most of the students were forced to become sent-down youth, which lost chance to be educated at school. However, Chinese people explored some important spirits in this period. Both Wang and Zheng experienced the transition period in China, they represented two important groups in Chinese society, which were students and sent-down youth.They overcame all difficulties bravely with a positiveRead MoreThe Wood Is A Coming Of Age Story944 Words   |  4 PagesThe Wood The movie, The Wood is a coming of age story about three friends, Roland, Slim, and Mike, who grew up in Inglewood â€Å"The Wood†, California and the memories they made as children all the way into adulthood. Inglewood was filled with middle class people. Together the boys experience the struggles of being a teenage boy. The journey of the three boys’ friendship is depicted through a series of flashbacks between past and present tense, starting from the moment they met up until the moment theyRead MoreComing Of Age Stories From China Essay1115 Words   |  5 PagesComing of Age Stories The Cultural Revolution could be defined as one of the disasters in China. In that period, most of the students were forced to become sent-down youth and lost chances to be educated at school. However, Chinese people explored some important spirits in this period. Both Wang and Zheng experienced the transition period in China and they left valuable gifts to the next generation in China. When they recalled their sent-down youth experience, both of them found the positive pointRead MoreThe American Success Story : Coming Of Age2812 Words   |  12 PagesThe American Success Story: Coming of Age Teenagers today face a number of problems, ranging from peer pressure and alcohol, to depression and rape. These severe topics can have an intense effect on a growing child, now, and in the future. Many modern teenagers face the daily struggles of harmful situations, and the good and bad in them. In The Perks of Being a Wall Flower, Charlie faces almost every bad situation imaginable, in a heart breaking and realistic coming of age story. Charlie does not haveRead MoreThe Catcher in the Rye as a Coming-of-Age Story Essay841 Words   |  4 Pagesthe Rye can be read as a coming-of-age story. How does Holden’s Character change or mature during the course of the novel? To what extent are there TWO Holden Caulfields in the book, and what is the difference between them? The novel ‘The Catcher in the Rye’ by J.D Salinger is a coming-of-age story. It follows the short tale of Holden Caulfield, a sixteen year old boy, who throughout his experiences in the novel, changes and becomes more mature and independent. The story essentially has two HoldenRead MoreEssay about 3 Stories About Coming of Age903 Words   |  4 PagesThe definition of coming of age is the attainment of maturity. In these three stories â€Å"To Every Thing There Is A Season† by Alistair MacLeod, â€Å"The Sunrise on the Veld,† by Doris Lessing, and â€Å"Stones,† by Sandre Birdsell, all of the same theme â€Å"Coming of Age.† They all go through hardship, pain, and loss. In each of these stories the protagonist realizes reality in three different ways: by facing death, by watching one closest to them get hurt or made a fool, and by realizing his or hers surroundingsRead MoreJane Eyre: a Coming of Age Story -Grade = 80b1762 Words   |  8 Pag esJane Eyre: A Coming of Age Story Charlotte Bronte’s novel, Jane Eyre, is a coming of age story, about a young, orphaned, and submissive girl growing up, through many hardships, into a young, passionate, and free willed woman. Charlotte Bronte begins the story with a ten-year-old Jane Eyre living with an impartial and sometimes cruel aunt, Aunt Reed. Aunt Reed, after neglecting Jane for the whole of her life, finally decides to send her away to boarding school, to Lowood School. Upon her departureRead MoreThe Catcher in the Rye: Holden Caulfields Coming of Age Story2349 Words   |  10 Pagesthe beginning of the novel, Holden is a juvenile young man. However, through his experiences, Holden is able to learn, and is finally able to become somewhat mature by the end of the novel. In The Catcher in the Rye, Holden Caulfield’s story represents a coming of age for all young adults. In the beginning of The Catcher in the Rye, Holden Caulfield is an immature teenager. Holden gets kicked out of his school, Pencey Prep, for failing four out of five of his classes. He says, â€Å"They kicked meRead More Charlotte Brontes Jane Eyre as a Coming of Age Story Essay1664 Words   |  7 PagesJane Eyre as a Coming of Age Story   Charlotte Brontes classic, Jane Eyre, is a coming of age story. The main character, Jane, travels from the innocence of childhood through the maturity of adulthood. During this journey, Jane goes through the battle of education vs. containment, where she attempts to learn about herself and about the world. She must constantly battle a containment of sorts, however, whether it be a true physical containment or a mental one. This battle of education vsRead MoreMy à ntonia by Willa Cather is a story of the coming of age of Jim Burden and à ntonia Shimerda. The500 Words   |  2 PagesMy à ntonia by Willa Cather is a story of the coming of age of Jim Burden and à ntonia Shimerda. The recently orphaned Jim moves to Blackhawk Nebraska to live with his grandparents. On his trip from Virginia to Nebraska, Jim first catches glimpse of the Bohemian immigrant family who happen to be moving in near the Burdens. Because she Shimerda’s speak no english, they are quickly che ated out of their money and have moved into a small lean-to on the side of a hill. Jim’s grandmother is a very kind

Anatomy Final Exam Example For Students

Anatomy Final Exam Question Answer 1. Air is killed by: Acid in the stomach 2. Bile is made by: Liver 3. Bile is stored in: Gallbladder Chief cells produce: pepsinogen and chymosin 4. Parietal cells produce: gastric acid 5. Where most digestive absorption occurs: small intestine 6. Which intestinal hormone stimulates contractions within the walls of the gallbladder and pushes bile into the small intestine: cholecystokinin (cck) 7. Enzymes from the ________ do most of the digestive work in the small intestine: Pancreas 8. Microvilli, Plicae and intestinal villi: increase the absorptive surface area of the small intestine 9. Chemical Digestion of fat is digested in: duodenum by: Bile 10. Chemical digestion of Protein is digestive in: stomach by: pepsin acid 11. Chemical digestion of Carbs is digestive starts in : mouth by: amylase secreted from glands (Salivary amylase functions to digest Carbs) 12. Intrinsic factor aids the absorption of ________ across the intestinal lining : Vitamin B12 13. The pancreatic duct penetrates the duodenal wall with the : common bile duct 14. Common Hepatic duct is : formed by the flowing together of the right and left hepatic ducts 15. The taeniae coli are: three narrow but distinct longitudinal bands of smooth muscle which run along the entire length of the cecum and colon

Rational Emotive Behavior Therapy

REBT Case Conceptualization Rational Emotive Behavior Therapy (REBT) refers to a detailed psychotherapeutic and philosophical treatment for resolving behavioral and emotional challenges among clients. Through this process, individuals can live happily, and achieve their desired objectives in life. This therapy points out that people develop and formulate opinions, which make them distressed.Advertising We will write a custom critical writing sample on Rational Emotive Behavior Therapy specifically for you for only $16.05 $11/page Learn More In this case, people build up views about themselves from a wide scope. For instance, majority of individuals base their views on backgrounds and convictions. As a result, affected individuals construct ideas to resolve their own problems. The model considers that people instill emotional distress into themselves. Coherent and illogical innate behaviors enhance such a notion. Notably, individuals compose reasons to ac cuse themselves of their weaknesses. Therefore, they withdraw themselves due to guilt and misery. Over time, the individuals despise other people, interfering with their interpersonal relationship (Fall et al., 2004). As a result, this behavior affects them negatively. This proves that REBT is vital in addressing psychological problems of clients with maladaptive thoughts and abnormal behaviors. REBT can be used to explain the behavior portrayed by Tammy. This is because Tammy has formulated negative views and strange behaviors, which emanates from the surrounding. Initially, Tammy despises her father because of his disgusting habits. She claims that her father was a hot-tempered and unpredictable person. His anger, which could last for several days, made everyone in the family to agonize. This is because being a victim of it was unbearable. Despite her father being a drunkard, his drinking habits were unique. In this case, he would drink at home late in the evening until he found h imself in the bed. He would always be amazed by his drinking capacity the following day. The behavior of her father troubled Tammy because she could not live an independent live. In addition, Tammy’s problems results from the kind of relationship she had with her mother. Although she never had conflicts with her, they could not associate well. In this case, they could not communicate frequently even if they were alone. As a result, Tammy perceives that she spent her childhood in solitude.Advertising Looking for critical writing on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More On the other hand, Tammy believes that she cannot do anything that satisfies anyone. This is because she has never been given any opportunity to try something new (Sheryl, 2009). Tammy shows a sense of irrational imaginations. Ellis, the author of REBT, believes that emotional distress originates from the surroundings of an individual. This implies t hat individuals lack the flexibility of overcoming abnormal behaviors and mental disorders (Parrott, 2004). The growing environment of Tammy caused the disorders. The external environment influences one’s feelings and behaviors. This can be demonstrated by her disturbances, which are constructed on her relationship with the parents. Similarly, her mother and maternal grandmother had related experience of depression, which often involved thoughts of suicide. In her case, she claims to have experienced the first thought of suicide at fifteen. Furthermore, her nineteen-year-old son had also been affected with similar episodes of depression. This view also is worsened by the death of her father’s uncle and aunt in their 50’s due to alcoholic-related diseases. All these thoughts have consolidated into her depression. Another irrational belief constructed by Tammy is that she cannot remain committed to relationships. Despite the fact that she has never been a victim o f sexual abuse, she has not experienced mutual satisfaction in a relationship. She only claims to have had mutual satisfaction with her first boyfriend at age sixteen. During her marriage period, she claims to have been unhappy because her husband was not sexual attracted to her. She supports this idea with the view that she has never engaged in extra-marital affairs, which could have driven her to this status. Furthermore, when she went for a divorce, most of her relationships failed. These thoughts have made Tammy despise relationships. In addition, she has withdrawn herself from men leading distress (Patterson Watkins, 2006). The view of distress as being hereditary is also an irrational belief. In this regard, she claims that her generation was cursed because the same experience has been witness in her family lineage. As a result, she attempts to be caring and alert for his son, to avert the course of nature. However, she has problems of depression and demeanor while they are a lone with her son.Advertising We will write a custom critical writing sample on Rational Emotive Behavior Therapy specifically for you for only $16.05 $11/page Learn More This has significantly affected their relationship. Notably, the condition of her son has become one of the troubles, although it rarely occurs with severity. For these reasons, she does not relate well with him, creating an additional irrational view of being a non-caring mother (Fall et al., 2004). The case of Tammy demands adoption of Cognitive therapy to address the behavior. It is noticeable that Tammy has maladaptive thoughts. These thoughts stem from the external environment, which make one develops abnormal behavior and strange feelings. This is shown by her feelings towards normal work when she is with people. She regards herself as being useless, with no ability to contribute anything of value. As a result, she has withdrawn herself from people making her depressed. Notably, this fact has affected her working place activities and home chores. The behavior of Tammy portrays signs of noticeable and non-noticeable maladaptive behaviors. For instance, Tammy has noticeable maladaptive behavior because she feels not good enough when working with people. As a result, she has developed feelings of inferiority, causing a drop in her performance. The initial behaviors of Tammy before the disorder occurred changed her life (Parrott, 2004). At the beginning, the kind of relationship that her parents have due to his father’s drinking habits worries her. The nature of association that she experienced with her mother while still young worsens her views. Her growth is interfered significantly by lack of support, especially in her undertakings. Growing up as a second-born child, she received minimal assistance in her daily work from her parents. With the lack of support, she developed negative feelings for everyone around her because of her weaknesses. These thou ghts portray a sense of being unfit in the society, and lack of ability to win anyone’s interest (Patterson Watkins, 2006). Goal setting and Interventions A therapist has to resolve Tammy’s troubles through identification of appropriate interventions. Initially, counseling will aid in solving the challenges that face her. This implies that Tammy should be taught a new set of behaviors that counter her abnormal conduct. For instance, she should appreciate that everyone has some weaknesses in his or her undertakings. In spite of this common trait, one should not feel rejected.Advertising Looking for critical writing on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Through this process, she will enhance her relationship with other people. Hence, she can minimize the detestation level for others. This can be achieved through altering her environmental conditions. Moreover, the non-noticeable irrational thoughts should be substituted with rational thoughts. This will avert her behaviors to stability. Therefore, she can retrieve her normal course of life and live happily (Sheryl, 2009). The view of Tammy about her parents’ irresponsibility in her life is one of the irrational thoughts. This feeling grew over time until she felt inferior among her colleagues. Based on this view, she experienced challenges in her marriage that forced her to go for a divorce. After divorcing her husband, challenges in her life never ceased. This is depicted by the relationship she had with her son. Her mental and emotional feelings make her propagate her distress to the son. Under this case, she should learn to take life normally and think positively about ev eryone (Patterson Watkins, 2006). After establishing the appropriate model to use in resolving the above model, one can apply several interventions. These interventions will be directed to reduction of depression and suicidal thoughts. Similarly, other crucial elements experience in her life such as feelings of emptiness, withdrawal from people and negative behavior will be covered. As a result, modeling intervention should be adopted to enhance pleasurable activities of Tammy. A therapist should demonstrate or dramatize the appropriate behavior, which Tammy has to learn. Through observation, she can overcome the problems. Furthermore, Tammy has to relate with affected individuals like her to motivate her in acquisition of new behaviors. As a result, she would be stimulated to follow them so that she can adjust to new behaviors (Kuyken, 2009). Behavioral practice is another intervention that should be used to resolve Tammy’s problems. This intervention gives the client the a bility to incorporate new behaviors that are healthy. Through a demonstration of similar behaviors, she would gain new knowledge. Over time, she can refine the skills and live happily. Some of the vital skills she would gain from this experience include participation in entertaining activities frequently, reduction of argument frequency and improvement of relationship with other people especially her boyfriend (Patterson Watkins, 2006). Self-control is also one of the interventions that would play a crucial role in addressing Tammy’s case. Despite the belief that her family lineage is cursed with similar psychological troubles, she should not drive herself into such problems. In this regard, Tammy should learn more from people that have positive imaginations about life rather than restricting herself to weaknesses in her background. As a result, she would avoid thoughts of suicide, and imagine being contended with life. In addition, the client should monitor how other people behave in the society, and begin to appreciate their contributions. This would improve her feeling of emptiness because other people would reciprocate the goods things she does for them. Self-monitoring during interaction moments with other people also adds the client’s knowledge in differentiating what is right from what is wrong (Sheryl, 2009). This promotes the concept of understanding good and bad things that affect life. Based on this fact, she would monitor her deeds to prevent the dire consequences of bad behaviors. Consequently, this would boost the relationship she has with his son and the boyfriend. Skills development training is suitable for countering Tammy’s problems. This training process will teach the client ways of relating with counterparts. Negative thoughts would reduce because one will always be in the company of others (Fall et al., 2004). Based on Tammy’s thoughts of suicide, this intervention would motivate her in reducing mental pressur e, while increasing fan in her life. As a happy woman, she can rarely have suicidal thoughts crossing over her mind. This intervention combined with relaxation plays a critical role in Tammy’s case. She would have adequate relaxation, which reduces instances of negative thoughts. Thus, the client realizes the causes of negative thoughts that affect her. Maladaptive thoughts can be resolved through cognitive restructuring. Since Tammy is an intelligent woman, she should be trained on concepts of recognizing thoughts that are destructive to her psychological stability. This idea will assist her develop strength in her reasoning, and avoid reoccurrence past traumas. The negative thoughts of suicides will also be reduced significantly. Her relationship with the son would be improved, since she will act as a counselor to him over his weaknesses. Similarly, her sex life would be significantly improved. This is because she would be able to interact with men without a sense of inferi ority. At the same time, she would be able to derive satisfaction that she has missed since her first relationship at sixteen. This restructuring mechanism would be ideal to handle the case of Tammy, hence, making her live happily. Systematic desensitization will be adopted to challenge fear and anxiety disorders portrayed by Tammy. This process involves the identification of fears held by the client. After the series of fears are clarified, one is considered for appropriate means that reduce mental pressure through relaxation (Mike, 2011). When fears are eliminated sequentially, one would experience trust in oneself that leads to eradication of more fears. In the case of Tammy, she experienced fears while she was still young, and has piled up to the current fear of suicidal attempts. These fears should be addressed in stages. Fears of stresses imparted into her by her parents should be wiped out because she is now a grown up. Sequentially, this would lead to eradication of the comp licate fear of suicide. Through cooperation portrayed by the client, the whole process would be successful. As a result, she would live happily (Patterson Watkins, 2006). Learning a new internal dialogue addresses some challenges portrayed in Tammy’s case. Tammy’s internal dialogue in the past only involved negative ideas and views about herself. The fact that her counterparts do not relate well with her has worsened the condition. At the current moment, it is essential for Tammy to learn means of becoming positive about life. Through giving herself hope and courage in her undertakings, she would realize a good life that is full of pleasure. This concept initiates from the mind, where she should regard herself as being important, and having a role for her existence. Over time, her internal spirit would counter multiple challenges in her life. This would be significant in making her live happily. When the client has experienced satisfactory assistance from the therapis t, it is essential to establish whether she can cope up with the changes. In this regard, the client would be able to identify the thoughts and behaviors that affect her life. For this reason, she would realize their effects on her life. After some time, she would develop solutions to her thoughts making her live happily. These solutions would emanate from behaviors that make her life normal and stable. Conclusion The REBT has been adopted to handle Tammy’s case because the model addresses the Client’s problems appropriately. The therapeutic model demonstrates the reasons that make affected individuals have maladaptive behaviors and thoughts. The theory outlines the multiple clients’ behaviors such as depression, withdrawal and avoidance to reduce qualms. This nature of behaviors results from external environment one is brought up in the early days. As a result, the client is influenced to react in multiple ways (Mike, 2011). For instance, in the above case, Tam my reacts in varied ways due to activities surrounding her. This is because the actions have portrayed problematic behaviors within her life. Her parents are the main reason driving her to depression. This fact is worsened by the lack of support she receives from other people, which is an indication of the ability to do something worthwhile. After getting married, she felt that she could not be attracted to her husband, which forced her to take a divorce. The life after marriage is still unsatisfactory as she attempts to provide for her son. Her understanding about the family lineage indicates that most of the members experienced the same condition. As a result, she imagines that this might have been a curse. All these negative thoughts have made her a depressed woman. Thus, she cannot leave a happy life. The REBT cognitive theories would assist a therapist to realize the root causes of behaviors. One way of identifying the behaviors is behavioral rehearsal intervention. This provid es that client with an opportunity to gain new skills and learn essential behaviors. Such a model allows a therapist to demonstrate the skills and knowledge of handling life issues. As the client watches these skills, she identifies her weaknesses, while attempting to perceive issues in a different dimension. Meanwhile, self-control and repose are some of the interventions that can be adopted (Kuyken, 2009). Clients are given skills and training that allows relaxation of the mind, and regulation of physical activities. This therapy promotes positive behavior towards normal work and other people. For this reason, the client would develop rational thoughts that will enable her live happily. Despite the possibility of positive results from the therapy, there are certain challenges that the therapist will experience. These challenges emanates from the fact that the client is intelligent and aware of the external environment influencing her moods and behaviors. In addition, the client ha s always attempted to improve her personality, but never succeeded. Notably, the idea that the client has lived long with the challenges could be an obstacle in incorporating changes in her life. The client also could realize some of the weaknesses from the therapist. Initially, the therapist’s mazy could be affected by one’s education level. On the other hand, the client may not be willing to adjust to her new behaviors. This results from the difference in culture and education standards. Nevertheless, the case of Tammy will be resolved appropriately by REBT. As a result, most of her mental, emotional, and psychological troubles would be eradicated. This would enable her live a life that is fulfilling as a woman. References Fall, K. A., Holden, J. M., Marquis, A. (2004). Theoretical models of counseling and psychotherapy. New York: Brunner-Routledge. Kuyken, W., Padesky, C. A., Dudley, R. (2009). Collaborative case conceptualization: working effectively with clients in cognitive-behavioral therapy. New York: Guilford Press. Mike, A. (2011). Publications on REBT. Psychotherapy, 4(3), 5-10. Parrott, L. (2004). Counseling and psychotherapy. New York: McGraw-Hill Companies. Patterson, C. H., Watkins, E. C. (2006). Theories of psychotherapy (5th ed.). New York, NY: HarperCollins College Publishers. Sheryl, A. (2009). Using REBT to Treat Panic Disorder. Rational Emotive Behavior Therapy, 5(2), 12-15.. This critical writing on Rational Emotive Behavior Therapy was written and submitted by user Muhammad S. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.