Peregrine Systems Fraud Essay example -- Business Case Studies Account

Peregrine System's Accounting Fraud Wall Street's demand for high growth motivated Peregrine Systems' executives, to fraudulently inflate revenues and stock prices. According to the SEC, "Peregrine filed materially incorrect financial statements with the commission for 11 consecutive quarters." Steven Spitzer, a member of Peregrine's sales team admitted to meeting regularly with senior management near the end of the quarter to determine how much revenue was needed to exceed Wall Street's expectations. The primary fraud committed by Peregrine was done by inflating revenue by booking revenue when sales never occurred. By recognizing revenue from sales that never occurred, the accounts receivable balance and net income were fraudulently overstated; the accounts receivable would never be collected, because the merchandise was never sold. To cover up their high, outstanding, accounts receivable balance as a result of booking sales that did not occur, Peregrine fraudulently engaged in financial agreements with banks. Evidently, Peregrine Systems increased its revenues by pressuring distributors and resellers to build up their inventories (known as "parking" their inventory). Through secret side or oral agreements Peregrine distributors and resellers were not obligated to pay Peregrine for their software inventories. This conduct obviously became a problem. If they could not sell Peregrine's software, they would receive their money back. According to GAAP, revenue recognition on the sale of software requires evidence that an arrangement must exist, delivery must have occurred, vendor's fees must be fixed or determinable, and collectibility must be probable before recognizing revenue. Peregrine falsely recorded this tra... ... tempted to falsely inflate earnings is to take away their personal gains, if the company's stocks go up. I believe that when upper level management has too much incentive based on personal financial gain, which is directly based on the performance of the company; it compromises their judgments. I think that upper level management should not be allowed to receive stock options or to even own stock in the company as the financial statements would provide a neutral, bias-free report. Management would have no reason to "cook the books." I also feel that any management who still decides to falsify documents needs to be held more accountable for their actions and receive tougher punishments. I think that these strict guidelines would help the people in the United States and people all over the world feel more confident in investing their money into the stock market.

The Atomic Bomb Essay -- Essays Papers

The Atomic Bomb The aftermath: Humanity, the Earth, Nature Some people often hear the word "Atomic Bomb" or hear about the cities Hiroshima and Nagasaki and picture a war torn city and a bomb that killed many. While they are right in connecting the two, the aftermath of the atomic bomb goes much deeper than that. By simply stating that it killed and injured thousands of people is an understatement. The damage from the bomb ranged from high temperature fires that scorched the land to the killing of fetuses due to in-utero radiation exposure. The atomic age, composed of complex and controversial issues, has forever changed the world and the way in which we live. The following is intended to illustrate that the bombing has changed the world and the immediate lives of the many killed and hurt in the bombings of Hiroshima and Nagasaki. The illustrations are an attempt to show the immense strength of one explosion and its ability to totally wipe out any given area. By showing all of the possible injuries that can occur from a nuclear e xplosion, it becomes visible that an atomic bomb is very complex in its destruction. Showing to be the fastest slaughter that we have ever observed, the bomb in Hiroshima killed about 280,000 civilians and 40,000 members of the military. For those not killed by the immidiate consequences of the bomb, radiation destroyed cells within the human body and still claims the lives of people today. It was estimated that by December 1945, around 140,000 people died from radiation related illnesses. One factor that created much immediate damage was the spread of the blast and its shock waves. In only ten seconds after the landing of the bomb i... ...about. In addition, the site provides a list of outside sources that are written about the atomic bombings. - Grolier Interactive Encyclopedia www.grolier.com/ History: WWII This on-line encyclopedia gives a very descriptive history of the atomic bomb. It shows the work that led up to the construction of the bomb and the several projects that led to the actual bombings. Finally, it tells the effects of an explosion and the significanse that the bombs played on Hiroshima and Nagasaki. - Hiroshima C-Das www.hiroshima-cdas.or.jp/ C-Das Major effects of atomic bomb This site provides yet another very informative array of facts. It was one of the most useful as it had a file that was almost a direct answer to the question that this paper applies, what were the major effects of the atomic bomb.

Book Report & Stephen R. Essay

Stephen R. Covey is a well-known writer of many self-help books. He is one of the leading writers in this genre of writing. His book, ‘The Seven Habits of Highly Effective People,’ was published over twenty years ago. Its fifteenth anniversary edition was released in the year 2004 to mark its amazing success. Apart from being a writer, Stephen R. Covey is also a humanist, an academician and a renowned speaker. His clarity of thought and his ability to convey the same to his readers is seen in this book too. This ability if his has also made him a highly influential guru in the field of business management. He has a flair for writing in a style that helps the readers not only understand the intensity and gravity of his ideologies and thought processes, but also helps them apply the same principles and logic to their own lives, sooner or later. This goal of truly helping people attain what they want and need is perfectly achieved in Stephen R. Covey’s books. Stephen R. Covey’s book, ‘The Seven Habits of Highly Effective People’ begins with a quote by David Starr Jordan’ There is no real excellence in all this world which can be separated from right living. ’ One of the main reasons the world has loved this book all these years is that Stephen R. Covey has written about the key elements like integrity, honesty and self-management in a very simple, clear and precise manner. A few key points that will remain memorable forever include the fifth habit of highly effective people where he writes the need for people to first develop the ability to understand others before wanting to be understood. According to Covey (1989), â€Å"You don’t have much confidence in someone who doesn’t diagnose before he or she prescribes. But how often do we diagnose before we prescribe in communication? † (p. 120). Stephen R. Covey touches a different chord with the readers because in this book he also gives a lot of examples from his own life, be it the problems with his son that he was concerned about and the methodology he sought to adopt to help his son out as a devoted father or the fact that his marriage has reached a dead end. Not because his wife and he had fights or difference of opinion. But, due to the reason that they couldn’t love each other anymore and they felt they would never be able t rekindle that same kind of love and affection they felt for each other earlier. When an author of his stature chooses to tell the readers stories of his life to use it effectively as point of reference to better their own, it translates itself into a genuine self-help book. Before introducing the readers to the seven habits, he prepares them mentally by helping them understand that the bottom line is we need to understand our own â€Å"paradigms† and how to make a â€Å"A Paradigm Shift TM. † According to Covey (1998),† A thousand-mile journey begins with the first step. † (p. 18). Stephen R. Covey has seamlessly integrated all the seven habits as highly essential and necessary elements. Not a single word seems repetitive or out of place as Stephen C. Covey has given this book a very practical and pragmatic outlook. The book is a beautiful amalgamation of the basic instincts and reaction patterns humans have to every situation in their life and what needs to be done in order to receive the most suitable results either at home or at the workplace. A few principles that I have been able to introduce successfully into my life are Stephen R. Covey’s very first habit of being proactive, the third habit that clearly lists how to prioritize objectives in a given time frame and the sixth habit that refers to synergy. My ability to be more proactive has helped me at my work place and has also allowed better and more optimal utilization of my hours at work. I’ve understood the best way to prioritize my meeting at works and my tasks at home, so I never feel stressed out and at the same time I get a lot more time with my family, friends, my loved ones and myself. Stephen R. Covey’s concept of synergy aids the process of developing and establishing better human rapport and interaction. When you think about a particular situation from another person’s or party’s point of view, you in turn, gain a lot insight to turn it into a win-win situation. Stephen R. Covey’s fourth habit is tough as he asks us to think like a winner to ultimately be a winner. He clearly explains the six paradigms of human interaction and stresses on the importance of integrity, honesty, maturity and special term coined by him called ‘Abundance Mentality. ’ According to Stephen R. Covey (1989)† It is the paradigm that there is plenty out there and enough to spare for everybody. It results in sharing of prestige, of recognition, of profits, of decision making. It opens possibilities, options, alternatives, and creativity. † (p. 110). References Covey, R. (1989). The 7 Habits of Highly Effective People. New York, NY: Simon & Schuster

The Glass Menegerie vs August Osage County

Patel 1 The More Dysfunctions, The More Escapes The Wingfields and Westons are both inimitable families who carry distinctive traits and characteristics. In the play, The Glass Menagerie, Tennessee Williams portrays a southern family in the 1930's trying to deal with life's pressures, and their own fears after their husband and father deserts them. In the play, August: Osage County, Tracy Letts depicts a large eccentric family who come together after the death of the patriarch, Beverly, and try to triumph over the obstacles in life.Unhealthy and detrimental relationships among family members are ample between the two families. The Wingfield and Weston families are both trapped by their own dysfunctions, which force them to be confined in their own homes, ultimately causing the abandoned matriarchs to either face the truth or continue to run from it. First, the Wingfields and Westons are both abnormal families who share a lot of the same dysfunctions as one another. Each member of the Wingfield family has their own issues and problems.Laura has a slight physical disability, but her mind is significantly more crippled. Laura is very weak and open to attack; she is unable to defend herself from the truths of life. Amanda attempts to portray herself as a loving mother, doing everything she can for her children, and caring nothing for herself, Patel 2 when in fact, she is quite selfish, demanding and disrespectful. Amanda disrespects Tom, as she says,†What is the matter with you, you-big-big-idiot! (Williams 21) Amanda claims that she devotes her life to her children, and that she would do anything for them, but is very suspicious of Tom’s activities, and frequently pressures Tom, trying to force him in finding a gentleman caller for Laura, believing that Laura is lonely and needs a companion. Tom resents his mother greatly, not only because she always gets her way with him, but because she is so suspicious of his activities, causing a limited trust bet ween them. The Weston family has their dysfunctional issues as well.Everybody in the family is constantly worried over the fact that the patriarch, Beverly, has mysteriously disappeared which is than discovered to be a suicide. The pill popping and unstable mother, Violet, does not make the situation any better. She is a drug addict who frequently disrespects people in spite of their attempts to help. As well, she shows a great lack of respect over the passing of her husband. Many family members, especially Barbara Fordham, the eldest daughter, is stressed over Violet’s condition and often tries to stop her addiction.Barbara confronts her mother about the situation and asks for the pills by saying, â€Å"Gimme those goddamn pills-â€Å" (Letts 96) There is no admiration between any of the family members, therefore resulting in conflict and argument on a frequent basis. Patel 3 Furthermore, both families are confined in their homes and are forced to see and talk to one anoth er. The Wingfields constantly give the impression of being discontented with each other. No adoration is being recognized, nor appreciation of one another. They cannot escape their run-down apartment due to their financial crisis.Tennesee Williams depicts the prison-like atmosphere of the apartment, as he writes, The Wingfield apartment is in the rear of the building, †¦ one of those vast hive-like conglomerations of cellular living-units that flower as warty growths in overcrowded urban centers of lower middle-class populations and are symptomatic of the impulse of this largest and fundamentally enslaved section of American society to avoid fluidity and differentiation and to exist and function as one interfused mass of automatism. (Williams 3)Due to the shortage and scarcity of money, the Wingfields cannot have a great life style. The condition of their apartment resembles their torn apart family. The fire escape is the closest way for the Wingfield family to escape. The fire escape gives Tom the opportunity to abandon the apartment and get away from his nagging mother. Amanda sees the fire Patel 4 escape as an opportunity for gentleman callers to enter their lives. Laura’s view is different from her mother and her brother; her escape seems to be hiding inside the apartment.Also, the Westons are trapped in their homes and can’t seem to escape. They don’t all live together, but are brought together as one due to the death of the patriarch, Beverly. Every member of the Weston family has their differences. They endure many problems as they live with one another. An indication of incarceration is when Violet tapes the shades and lets nobody opens them. Charlie questions Mattie Fae about the situation, â€Å"This business with the shades, taping the shades? † (Letts 20) As soon as the family members see that they can break away from the house, they leave as soon as they can.Even though the family is brought together, they are all happier with their individual lives away from the family. Lastly, facing the truth can be challenging and exigent for certain people. In this case, Amanda Wingfield is not aware of the truth and repeatedly nags and aggravates her children. Amanda stipulates Tom to comb his hair, as she says, â€Å"Comb your hair! You look so pretty when your hair is combed. † (Williams 38) Amanda mainly bothers Tom about finding a gentleman caller for Laura, she feels that Laura is lonely and needs a companion in order to be happy and pleased in life.Also, she Patel 5 thinks that Laura will not be secure and protected in the future if she does not find a companion. Amanda often fantasises about her past, and uses it to escape reality. She constantly reminds Tom and Laura of the time she received seventeen gentleman callers. As opposed to Violet, who is aware of the truth, but continues to run from it. There are several things that Violet knows, but doesn’t mention to the other members of the family. Violet is aware of the fact that Barbara and Bill’s marriage is ruined and the chances of getting a divorce are high.Also, she knows that Beverly had an affair with Mattie Fae and they had a son, Little Charles. Violet tells Ivy the truth about her and Little Charles, as she utters, â€Å"Little Charles and you are brother and sister. I know that. † (Letts 133) Violet escapes from the truth by taking pills and drinking alcohol. She doesn’t want to tell anybody about the past because she doesn’t want to cause more nuisances in the family household. Thus, it is clear that the Wingfield and Weston families have their similarities and differences as well.Each family has their own issues and challenges; they handle it in various ways. Each family member approaches certain situations differently. Each of the two families has many disagreements and conflicts, and they all find a common route to get out of it. The Wingfield’s and Westonsâ₠¬â„¢s have many dysfunctions, which lead them to be incarcerated in their households, eventually, Patel 6 forcing the remaining mothers to make a decision in either facing the truth or running away from it.

Stratman

Experiential Exercise 3A Developing an EFE Matrix for Walt Disney Company Purpose This exercise will give you practice developing an EFE matrix . An EFE matrix summarizes the result of an external audit . This is an important tool widely used by strategists . Instructions Step 1Join with other two students in class , and jointly prepare an EFE Matrix for Walt Disney Company . Refer back to the cohesion case and to Experiential Exercise 1A . If necessary , to identify external opportunities and threats . Use the information in the S&P Industry Surveys that you copied as part of Experiential Exercise 1A . Be sure not to include strategies as opportunities , but di include as many $’s , %’s , #’s , and ratios as possible . Step 2 All three-person team participating in this exercise should record their EFE total weighted scores on the board . Put your initials after your score to identify it as your team’s Step 3 Compare the total weighted scores. Which team’s score came closest to the instructor’s answer ? iscuss reasons for variation in the scores reported on the board . Experential Exercise 3C Developing an EFE Matrix for my University Purpose More colleges and universities are embarking upon the strategic-management process . Institutions are consciously and systematically identifying and evaluating external opportunities and threats facing higher education in your state , the nation , and the world . Instructions Step 1Join with two other i ndividuals in class and jointly prepare an EFE Matrix for your institution. Step 2 Go to the board and record your total weighted score in a column that includes the scores of all three person-teams participating . Put your initials after your score to identify it as your team’s. Step 3 Which team viewed your college’s strategies most positively ? Which team viewed your college’s most negatively ? Discuss the nature of the differences . Opportunities †¢Ã‚  Ã‚  Ã‚   Move into different segments †¢Ã‚  Ã‚  Ã‚   Proper inventory management †¢Ã‚  Ã‚  Ã‚   Market development in untapped countries. †¢Ã‚  Ã‚  Ã‚   Reduction in operating costs. †¢Ã‚  Ã‚  Ã‚   Disney music channel   Ã‚  Ã‚   Benchmarking to improve management practices. †¢Ã‚  Ã‚  Ã‚   Disney school of management and training †¢Ã‚  Ã‚  Ã‚   Online Websites †¢Ã‚  Ã‚  Ã‚   Develop more attractions for theme park. Threats †¢Ã‚  Ã‚  Ã‚   Security Threats due to terrorism †¢Ã‚  Ã‚  Ã‚   Employee retention †¢Ã‚  Ã‚  Ã‚   High compe tition in Media Industry. †¢Ã‚  Ã‚  Ã‚   Facing fierce competition from Paramount Parks, Universal Studios and Six Flags Theme Parks. †¢Ã‚  Ã‚  Ã‚   Social and ethnic groups. †¢Ã‚  Ã‚  Ã‚   Government policies †¢Ã‚  Ã‚  Ã‚   High demanding market in terms of innovation. †¢Ã‚  Ã‚  Ã‚   Increasing salaries and labor cost. †¢Ã‚  Ã‚  Ã‚   Recession   Ã‚  Ã‚   Maintain product differentiation. †¢Ã‚  Ã‚  Ã‚   Tight competition in national and international markets. †¢Ã‚  Ã‚  Ã‚   Searching, paying and retaining innovative people. †¢Ã‚  Ã‚  Ã‚   Piracy Recent changes in U. S. , global, or regional economic conditions could have a continuing adverse effect on the profitability of some or all of our businesses. Changes in public and consumer tastes and preferences for entertainment and consumer products could reduce demand for our entertainment offerings and products and adversely affect the profitability of any of our businesses. Changes in technology and in consumer consumption patterns may affect demand for our entertainment products or the cost of producing or distributing products. The success of our businesses is highly dependent on the existence and maintenance of intellectual property rights in the entertainment products and services we create. A variety of uncontrollable events may reduce demand for our products and services, impair our ability to provide our products and services or increase the cost of providing our products and services. Increased competitive pressures may reduce our revenues or increase our costs. Sustained increases in costs of pension and postretirement medical and other employee health and welfare benefits may reduce our profitability. Our results may be adversely affected if long-term programming or carriage contracts are not renewed on sufficiently favorable terms. Changes in regulations applicable to our businesses may impair the profitability of our businesses. Labor disputes may disrupt our operations and adversely affect the profitability of any of our businesses. Provisions in our corporate documents and Delaware state law could delay or prevent a change of control, even if that change would be beneficial to shareholders. The seasonality of certain of our businesses could exacerbate negative impacts on our operations. The Company’s acquisition of Marvel is expected to cause short term dilution in earnings per share and there can be no assurance that anticipated improvements in earnings per share will be realized.

Do You Feel any Sympathy for Januarie? Essay

All humans are flawed and without these flaws we wouldn’t be human. Contrary to common assumption Januarie is not merely a two-dimensional character used as a didactic device to demonstrate the importance of spiritual wealth and the innate immorality of the female species. Januarie is a multi-facetted character that like all humanity is imperfect. Januarie’s shortcomings create a level of affinity between him and the reader, as a modern reader it is easy to relate to Januarie and sympathise with him, moreover the fact that Januarie seems to learn very little from his mistakes creates a comic affinity between him and the reader, Januarie embodies the view that ignorance is bliss. Januarie’s pursuit of a wife and consequent marriage to Maye can be interpreted as a confession; an admission that in the end physical satisfaction cannot bridge a spiritual chasm â€Å"And folwed ay his bodily delyt, On women, ther as was his appetyt, As doon thise fooles that been seculeer†. Throughout the Merchant’s Tale circumlocution is used to argue the case for a ‘wholesome’ marital lifestyle as opposed to a ‘sinful’ hedonistic lifestyle, the reader is so engaged by the merchant’s convolutions that the obvious bypasses us. Januarie is the man who could have anything and everything, anything on a material level that is. One might question whether potentially an individual apparently contented with his lifestyle could turn around and willingly sacrifice it. Januarie, in spite of his intellectual limitations, has clearly put his life on the balance and assessed what really matters, Januarie chooses his God over everything else â€Å"And for to lyve under that hooly boond†. Moreover throughout the tale Januarie is openly telling us of the loneliness he feels â€Å"He lyveth helpless and al desolat†, if one was to read between the lines it is apparent that Januarie feels desolated and forlorn, the feeling of true appreciation cannot be bought with any currency. Januarie is becoming painfully self-conscious and it is beginning recognize that no amount of friends or sexual partners can counterweight spiritual emptiness. Credit must be given were it’s due and Januarie’s marriage to Maye was a turning of a new leaf for him, it marked the opening of a new chapter in his life. Certainly, it might be argued that Januarie’s true motives for marriage are not completely reputable. Januarie wants to marry for three main reasons; to birth an heir; for permitted sexual intercourse; and for a place in heaven. However the counter-argument to that is that Januarie only desires the afore-mentioned because society has set the dictate. Society dictates what is correct, it also dictates what is needed and this results in a move towards social conformity. Therefore it can be read that Januarie is a victim of medieval society. Januarie is clearly insecure and self-doubting or else he wouldn’t have renounced his epicurean life â€Å"QUOTE†. As a reader, sympathy can be felt for an individual forced to abandon a lifestyle he is supposedly happy with, Januarie has been indoctrinated by t he social order. From a modern perspective Januarie leads a completely acceptable and feasible lifestyle, and it is social pressures that have pushed him into marriage. Sympathy might also be felt because Januarie is the victim of his own stupidity, he has also brainwashed himself that he ‘needs’ a wife â€Å"QUOTE†, Januarie has persuaded himself. It cannot be forgotten that Januarie does show signs of decency and goodness during the course of the tale. He practices ‘gentillesse’ in his treatment of Damyan, when he finds out of Damyan’s â€Å"siknesse† we see a new dimension of Januarie â€Å"That me forthynketh† Januarie even goes as far as too insist on him and Maye paying a visiting him as soon as possible â€Å"To doon hym al the confort that I kan†, we see a virtuous aspect of Januarie’s personality. It is proleptically ironic that this â€Å"Gentil squire† Damyan that Januarie even quite unwittingly acclaims as â€Å"wys, discreet, and as secree As any man† will cuckold him. Januarie talks of no dowry from Maye’s family and is really saving her and her children from a lifestyle. Maye’s treatment of Januarie towards the end of the tale also elicits sympathy from the reader, even more because throughout tale we are constantly reminded of the incongruity of the couple’s ages â€Å"Whan tendre youthe hath wedded stoupyng age†, it is inevitable that as a modern audience we sympathise with a blind old man rather than a young nubile girl who is â€Å"mannyssh wood†. The one man who has pulled her out of the slum life she once lived, and catapulted her into a lifestyle so far taken from her own is being used as little more than a footstool, an object used to achieve sexual gratification from Damyan, we see the squalid, animalistic nature of humans. We see that Maye is ultimately no better than the old Januarie. Januarie is obviously happy in his new life because he refuses to see a lie when it stares him in the face in the form of May and Damyen up the tree.

Bad Therapy

In the book â€Å"Bad Therapy: Master Therapists Share Their Worst Failures† by Jeffrey A Kottler it shows how other therapists use psychotherapy and how the therapists deem certain sessions as bad therapy. When the authors began this work their aim was to create an opportunity by which some of the most prominent therapists in the field could talk about what they considered to be their worst work in order to encourage other practitioners to be more open to admitting their mistakes. The authors are among the 22 therapists who agreed to participate in the project.The result of the interviews, all conducted over the telephone is this collection of short and very readable accounts. The credentials of the list of contributors to the book are impressive. In the preface the authors explained that they selected the participants because all were prominent and influential, had a body of published work and years of clinical experience. Arnold A. Lazarus, a pioneer of Behavior Therapy is among the writers. Between them, the authors alone have written over 70 books on counseling and psychotherapy. The majority of these therapists are working in a public professional life.They write books, run training courses, lecture and demonstrate their techniques to large professional audiences. They produce tapes and videos of their work. Throughout the text there are many references to the anxiety stirred by the nature of the subject on which these therapists were asked to reflect this because of the possibility of a lawsuit and laws. Each chapter is a narrative account of the conversation the authors had with the therapist who was asked to talk about incidences in his or her clinical practice which evoked uncomfortable memories, feelings of regret or guilt, or a sense of failure.Strong emphasis is laid upon what can be learned from the mistakes. I found this and the more general reflections on the theme of what makes therapy bad helpful to me considering a career in the clinic al practice. The refreshing honesty of the therapist’s accounts that gave me a sense of the tensions that arise during these sessions, â€Å"projecting an image of perfection†, and â€Å"stories of miraculous successes† (p. 189) or the â€Å"stunning failures† (p. ix). These words made me reflect on the nature of idealization and its opposite, devaluation on what success and failure means in therapy.It also helped me to reflect on the high expectations we put on ourselves as therapist to train well and to be viewed as doing a good job in the eyes of our clients, peers, trainers and supervisors. There is an uncertainty to what we view as good and what is bad in therapy. Good and bad can become intertwined with emotionally charged meaning along the success-failure road and their use is dependent upon expectations of good techniques or good interpretations. The value of the ordinary human contact with the client can get caught up in an anxiety ridden preoccu pation with the right way of doing things.At the beginning of the book, the authors state that they â€Å"tried for a cross section of representative styles and theoretical orientations† (p. x). But none of the 22 contributing therapist practices in the psychodynamic tradition. The therapeutic relationship is known as being important and the interaction between therapist and client is very much the basis of what happens in these accounts but the term â€Å"transference† is used only once or twice and not explained.The term â€Å"countertransference† is used in several places and in the context of some exploration of interpersonal dynamics but this is not explained either as a concept or as a useful frame within which to understand what happens in the emotional field between therapist and client. One of the few exceptions occurs in the discussion between the authors and Richard Schwartz (p. 51-52) in which the therapist talks about the importance of noting counte rtransference thoughts or behaviors, commenting that many therapists do not think about their own emotional responses to their clients.In several accounts, the therapist was left with a hangover of guilt or regret as a result of the bad therapy practiced. If a detailed exploration of the transference and countertransference dynamics had been possible then I suspect the focus of what was bad might have been shifted from it being a bad technique or an unfortunate intervention or maybe strategy to the kind of understanding that psychoanalytic psychotherapists are more familiar with.Also the impact of unconscious projection and introjections upon ourselves and our client’s behavior or emotional response, an example was given of this occurrence in the first chapter when the therapist, Kottler, briefly describes how he got mad at a client who would not dump her abusive boyfriend, and told her not to come back because he could not help her and then hoped she received better care els ewhere from another therapist.If a way of attempting to unravel what happened in this session were to think about the repetitive actions of an explosive situation in the client’s life during the session, the conclusion that this was bad therapy would be different. The kind of understanding that a psychodynamically trained therapist or counselor brings on some of these accounts made gave me a sense of what could happen during a session, such as Jeffrey Kottlers confession to sometimes feeling invisible and irrelevant as part of the personal process he encountered in interviewing the contributors (p.195). Both authors remarked that the contributors did not â€Å"go deeper† (pgs. 195, 197). Neither really explains what they meant by this and I suspect a similar sentiment is felt by many therapists. I felt there was a certain lack of depth and substance to the book because of the absence of consideration of the workings of the unconscious mind. The meaning of â€Å"bad th erapy† must be deemed by individuals reading the book.But in the book bad therapy means â€Å"In summary, bad therapy occurs when either the client or the therapist is not satisfied with the result and when that outcome can be traced to the therapist’s repeated miscalculations, misjudgments, or mistakes† (p. 198). It would be very interesting to extend this question of what makes for bad therapy by opening a clinically orientated debate among psychodynamic counselors and psychotherapists. What is the difference between bad practice and bad experience in psychotherapy and counseling would be a good question to pose.Both the therapists and clients may from time to time have a bad experience of each other or of the effects of our words or of feelings which cannot be thought about or adequately contained in a single moment. If we are open enough to be available to receive our client’s projections and be affected by emotions unconsciously intended to be a commu nication, we will no doubt feel the bad emotions or the mental state being projected. It will be enough to call this countertransference.If a bad experience is not able to be recognized then transforming the experience into something understandable in terms of the need of the client or even the mental state of the therapist it could become an example of bad therapy. What makes for bad therapy cannot be limited to doubtful strategies or mistimed interpretations or the wrong techniques. We are human in relationship to another and constantly affected by the emotional impact the other has on us if we are not really emotionally present to the client for some reason or if the client is using the therapist to communicate his or her experience of not being responded to emotionally.The point is that therapists need to find ways of transcending the experience so that it can be understood or changed by being given the benefit of thoughtful reflection. This may be a result of consulting our int ernal supervisor or of talking with a trusted peer group or external supervisor or consultant. Another related question has to do with the responsibility we take upon ourselves for monitoring and understanding what we call countertransference. In the book the point is made, several times, which we can all too easily label or blame our clients for their bad behavior or resistance or ability to make us feel tired, angry or irritable.Are we so focused on what the client does to us and on using this as a helpful therapeutic tool that the therapist will lose sight of their own state of mind or emotion which Freud cautions in relation to countertransference may be interfering with therapist’s ability? We need our peer colleagues and supervisors to help monitor therapists state of mind and reactions to their clients so that the ability to enter into the experience of the encounter with the client does not turn into a case of bad practice due to the absence of reflective thinking or insightful monitoring.I would recommend â€Å"Bad Therapy† to both trainees and the more experienced counselors and psychotherapists for its very thought provoking and interesting content as well as the unusual opportunity to gain insight into the mind and emotions of the practitioner at work. Reference: Kottler, J. A. , & Carlson, J. (2003). Bad therapy: Master therapists share their worst failures. New York: Brunner-Routledge.