Tuesday, December 24, 2019

Childhood Anxiety Related Emotional Disorders - 1168 Words

As time went on from the beginning of this semester to the end, I felt like I have expanded my knowledge on disorders, diseases, symptoms and formations of these disorders/diseases. After searching and deciding the empirical article named ‘Psychometric Properties of the Screen for Child Anxiety Related Emotional Disorders (SCARED): A Replication Study’ researched by Boris Birmaher in 1999 was continuing to catch my eye. After hesitating my decision on selecting this empirical article, because some of the results were a little confusing, I thought to myself why not test my knowledge and inform my peers on this fascinating topic. The Screen for Child Anxiety Related Emotional Disorders (referred to as SCARED) is a child self-report†¦show more content†¦For the concept, I thought the emotions the participants felt when taking the checklist interview. Did the participants have a bad/good day, making the questions seem easier/harder to answer? How the participant vie ws themself and how others may view them, could trigger a different reaction when answering questions about one. Constantly being told you were friendly and outgoing, you would form into that impression than how you actually view yourself. In this empirical article the variables would be how the participant was feeling when taking the questionnaire, such as: anxiety, shyness or guilty. The participant feelings would be an independent variable due to the possibility of changing the test-taking skills of the participant. Feeling of guilt if answering untruthfully. The dependent variable would be: race, socioeconomic status and the support from the parents. According to excessive reassurance seeking, if a child/adolescent comes from a lower socioeconomic status they find it difficult to believe everything is â€Å"alright† with them. Having minimum parental acknowledgement makes wanted goals difficult and little reassurance that they could complete those desired goals. Birmaher previous findings were very similar to the findings in this article; the only difference was adding three questions to the checklist to separate the diagnosis of social phobia. The first research study had thirty-eight

Monday, December 16, 2019

How to Play Soccer Free Essays

Period 4 03/03/10 Playing Soccer Soccer, or Football as many people may call it, is one of the most popular sports around the world today. Most people that play this wonderful and thrilling sport have many techniques in doing so. Every person has a unique style of playing. We will write a custom essay sample on How to Play Soccer or any similar topic only for you Order Now There are also different tactics and dribbling methods involved when playing soccer. Here are some ways of playing soccer and becoming better at it while practicing hard and developing new soccer skills. Warming up before starting a soccer match is the key because by doing so, you avoid getting your muscles hurt. This step should always be included when playing any sport not just soccer in order to play better and obtain better results. Doing drills is one way to warm –up. There are a variety of soccer drills available to start warming up before actually playing. One really good drill to warm –up is to place cones in a straight line and separate them about one foot apart. Then have a couple of balls at the first cone and start running around each cone with a ball on your feet. When you are done with one round, leave the ball at the end of the route and start the next round with a new ball. Another great warm –up exercise is to run about two laps in order to get your muscles and joints hot and ready. A series of small exercises are needed to start playing smoothly such as, jumping jacks, sit –ups, running in place, and push-ups. These are all great warm-up exercises before playing a soccer game. The next step in playing soccer is to actually play against your opponent. The objective of a soccer game is to score as many goals as possible on your opponent’s goal. The forwards need to score as many goals as possible and the defense needs to block any chances of a goal coming to their goal. The goalie is very important too because she/he is the one that keeps the other team from scoring, by blocking all the possibilities with their hands, feet, or even their body. The midfielders are the ones who get the ball back to their teammates and run back and forth the whole match. They are also mportant in a game because they distribute the ball throughout the soccer field and make the game flow better. Cool down is the last step of playing soccer. You should walk with your hands over your head. This helps because your lungs become smaller when you run and by doing this exercise you expand your lungs again. While doing this you can also drink water or any electrolyte drink with vitamins. This helps you by getting all of your energy boosted back to your b ody. Eating healthy snacks after a game is also very important because when you exercise your body looses vitamins and nutrients. Fruits, vegetables, and granola bars are a great way to get all of those lost nutrients and revitalize your body system. Relaxing is the last step you should do to reduce stress after playing soccer. Also when you get home you should take a hot shower to reduce fatigue and soothe your muscles. By doing all of these steps you can become a really good soccer player and even the next Cristiano Ronaldo or Lionel Messi who are the two best soccer players in the world today! These are all the reasons I have to tell you that soccer is one of the best sports in the world today. How to cite How to Play Soccer, Papers

Sunday, December 8, 2019

Understanding financial crisis

Questions: 1. Explain why principles-based standards require a conceptual framework? 2. Why is it important that the IASB and FASB share a common conceptual framework? 3. It is suggested that several parties can benefit from a conceptual framework. Do you consider that a conceptual framework is more important for some parties than others? Explain your reasoning? 4. What is meant by a 'cross-cutting' issue? Suggest some possible examples of crosscutting issues? 5. What you think is the fundamental problem with financial statements based upon the historic cost measurement principle used under US GAAP? 6. What do you think of the principle' ... accounts must reflect economic reality' as a core principle of measurement in accounting? 7. How would you measure economic reality? 8. What is reliability in accounting? 9. The article states that the US standard setter FASB requires companies to record a provision in relation to environmental costs of retiring an asset if its fair value could be reasonably estimated. How do you think companies would go about estimating such a provision?10 What aspects of the requirements were used by US companies to defer recognition of a liability? 11. In what ways does the recognition of the liability in relation to future restoration activity affect net profit in the current year and future years; and cash flow in the current and future years? 12. The article refers to changes in disclosure requirements relating to environmental liabilities in many countries around the world is it that companies recognise the liability? Answers: Introduction: This given case study depicted about the IASB and FASB boards planning for develop a conceptual framework to help the users of all the financial documents. It has been planned by IASB to prepare a new conceptual framework by using the previous adopted principles. This step is planned by the boards to help the companys and its stakeholders to understand the financial condition of a company perfectly. This given study also described that many problems and critics has been faced by the boards for planning a new framework. A common conceptual framework is required for the boards to remove the complexities from the previous framework. This is also depicting about the similarities, difference, relevancy, importance etc. The case study depicts about US GAAP accounting techniques that is historical cost accounting. It says that this technique become quite outdated so US GAAP must replace this technique through launching a new technique or take consideration of any other board. It has also been said that fair value accounting would work well for the identification of real worth of the asset and present a true worth of the business. It has also been described that because of old technique boards as well as company had to face many problems so the country and the accounting standard board are thinking about the replacing of the technique. The case study explains that a countrys environment and society plays a very crucial role in life of an organization as well as an individual. It also found that now days it is quite important for every human being to take care about the environment and society. Every company must prepare such policies that it could also focus on the sustainability of the environment as well the welfare of the society. It depicts that every individual become so concern about the environment so if a company want to survive in the market, it is mandatory for the company to make such policies and follow them. These strategies would also help the company in attracting more investors. 1. Conceptual Framework: A conceptual framework is a technique used by individuals to do a work with full of perfection. Many principles, rules, tactics, regulations etc have been used by the preparer of the framework to make a good framework. In the consideration of accounting, a framework is theoretically prepared document to help the preparer of financial statements in preparing and presenting the good financial documents (Csikszentmihalyi and Larson, 2014). This framework is prepared by the boards after analyzing all the aspects, rules, assumptions, nature, guideline, principles etc to implement a great concept of accounting. Framework is a bundle of fundamentals that help every related party. Conceptual Framework requirement: The given case study describes that a revisiting of the framework has been started since 2002. This revision and the development of this framework lies on many objectives, characteristics, criteria and many more of both the boards i.e. IASB and FASB (Jones and Wolnizer, 2003). The main reason behind revisiting both the boards for prepare a common conceptual framework is making it easy for the follower of both the boards to prepare and understand the final financial documents. This revisiting has been done to introduce a new framework by considering all the great principles of both the boards. The case study also highlights that the main goal of the boards is to provide the easiness and perfectness to their client and it could be possible only if both the parties come together and analyze the principles together with the help of analyst and researchers. It would be easier for all the related parties to understand the documents in case of a common framework (Xia, Monroe and Cox, 2004). Thus it could be said that a common conceptual framework is very important for everyone to understand the position of the company, identify many issues in the company, sort out all the issues of the company and present the documents perfectly. 2. Importance of common conceptual framework: Through the study, it has been analyzed that the country (United States) has taken many steps to adopt the IFRS. And IFRS and FASB have planned to come together to develop and implement some new accounting standards. All the countries follow the different rules and accounting standards to prepare the financial documents. Thus it becomes complex sometimes for analyst to understand the real situation of a company (Ross, Westerfield and Jordan, 2008). Some of the standards and tactics of accounting depend upon many factors like transaction of business, nature of business, area where company is operated etc. thus it could be said that all the standards are different from each other and the result also differs from each other. IASM frameworks main motto is to assist and guide all the standards of accounting while making the financial statements. Next, this case study also depicts that a common framework would help the stakeholders, auditors, creditors, banks etc to analyze the finical condition of the company (Ross, Westerfield and Jordan, 2008). The FASB boards framework allow preparer to make financial statement according to individual interpretation. This is the main reason which differentiates both the boards. Thus, the main motto behind combine both the boards and make a common framework is because of resolving the disputes, help the users, ease in comparison etc. 3. Importance of common conceptual framework for different parties: Conceptual framework is a fundamental body of accounting. It provides a guideline to the financial statements provider to make and present the financial document in a great manner. Further, this framework could also help a company and its related parties to identify and analyze the true worth and condition of the organization (Narrow et al, 2013). The parties for whom the common framework would be beneficial is company, managers, CCFO, accountant, stakeholders, creditors, shareholders etc. The boards and all the above mentioned parties would be beneficiary in case of a common framework is implemented by the boards. But basically, it would be more helpful for the researchers and analyst as they dont have to research and analyze different principles, regulations etc to understand and analyze the condition of a company. 4. Cross Cutting issues: Cross cutting issues are those kinds of issues which occur at the time of combining different principles together. Cross cutting issues could be seen everywhere now days as the rules and regulations are different each other so an individual go through such process approx on daily basis (Hollander, Kim, Braun, Simeon and Zohar, 2009). These issues could also be described as such issues which could be arising as a special result at the time of analyzing a particular field and doing some operations. In accounting, cross cutting issues have special concern of. Some of the examples of cross cutting issues in accounting are related with presentation, tactics, standards, rules, understanding etc such as the issue between the IFRS and FARS related to their principle, the issue between the countries for their different framework etc (Kim, 2011). thus it could be said that it becomes tough for a person to understand all the principles and work accordingly. 5. Historical cost technique fundamental problems: Fundamental problems are those problems which are related with the principles, law and rules regulations. Historical cost accounting is a technique which depicts the purchasing value of an asset, no matter how much difference has been arise in the worth of that particular asset (Ross, Westerfield and Jordan, 2008). This case study explains that many problems have been faced by the US GAAP as analyst and researcher concluded through their studies that this technique is not at all relevant for any of the party. The main fundamental issues are such as it does not show the real worth of an asset, the written value of asset is not relevant, depreciation value is not realistic, it is not useful for the investors and analysts, it shows a higher profit of the company, the price level never get change, provisions value are fake etc (Pearce, Barbier and Markandya, 2013). thus it could be said that the existing technique has many fundamental issues in it. 6. Economic reality as core principle of accounting: The economic value and accounting value of an asset or business could differ and conflict sometimes but this situation could never be helpful for the chief financial officer, finance manger and accountant of a company as well as all the related parties. As CFO has to deal with creditors, lenders, analyst, investor and many more of the company and it is compulsory for him to present a true value of his business to them (Uno and Bartelmus, 2013). It has also been studied that those countries that are following the fair value technique could also mislead their investors but the chances are rare. It also analyzed that both the technique have some issues but if a comparison analysis has been done on both than it is suggested to opt the fair value technique (Laux and Leuz, 2009). As this technique at least help the investors to find the real worth of the business and analysis that the worth is honest or fake and it could also be check that the provisions are of true value. Thus it could be said that economic value could play a role of core principle of accounting. 7. Economic reality measurement: Economic reality is the real value or worth of a business according to the current situation and economic condition. It becomes compulsory for a business to identify the economic reality to present a fair statement of finance (Laux and Leuz, 2009). This method is to identify the business and its transactions nature to determine the real worth of organization under many circumstances. It helps a business in identifying the real worth. Economic reality measurement could be done on the basis of fair value accounting. However, every country opts the different method for identify the economic value according to their nature of business, worth of business, their standards, principles, frameworks etc. the main reason for determine the economic value is to make the statements more reliable. There are many factors which affect the measurement techniques and it is not possible for make a control on all the factors worldwide (Moser and Ekstrom, 2010). But country could manage all the factors lies in it. More, it has also been observed that some factors do not create an issue like provisions and depreciation. So it could be said that measurement techniques are not same at all the places but it is suggested to the board to implement the fair value accounting technique to determine the worth of economic reality (Zio, 2009). 8. Reliability concept in Accounting: Reliability is the main factor in every part of an individual. If an individual find reliability in anything, than only he get attracted towards that. Basically, it is the quantitative information. Reliability only takes place when all the information is error free and bias free. In accounting, the reliability depends upon the honesty accountant show at the time of making the final documents (Mellino et al, 2015). The basic principle of reliability is faithfulness and verifiability. The reliability of accounting depends upon the proofs and their verification like invoices, bills, receipts, statements, documents, documents from third party etc. all the proofs must be cross verified by the investor before taking any decision. Sometimes, it become tough for the investor to check that the documents are reliable or not because of some factors like provisions, depreciation etc (Low, Lacasse and Nadim, 2007). So board must also introduce some new principles to generate the reliability. Thus it could be said that reliability is very important in a business. A person could make himself reliable only if he found that all the evidences are in the favor of the statements. 9. Companys environmental provisions liability: It has been found that every individual as well as organization have few liabilities for the place they are living, the society they are serving and the environment. Mostly the reasons behind pollutions are manufacturing waste. So it is mandatory for the companies to make such strategies through which the pollution could be reduce and society needs not to face that much harm (Bezemer, 2010). An accountant is obligated to record about these expenditure too so that all the parties get to know about it. Board has planned a framework to record such kind of expenditure (Whittington, 2008). Some company thinks that spending money on such policies or society is a waste and it occurs the more cost but if it has been talked in a broad manner than it is compulsory for every business to grab more market and attract more investors. Company is a part of the society so it becomes a duty of the company to serve the society in a well manner (Glasson, Therivel and Chadwick, 2013). So an accountant must prepare a special provision and budget while preparing the financial documents. 10. Liability Recognition requirement: All the organizations worldwide are required to follow the guidelines of their board to make provisions for the welfare of the society and retaining a less polluting environment. Every board has different guidelines, but for sure it all are focusing for retaining good environment. FASB explains that every organization which are having polluting assets need to maintain a different provision for the society to save the environment (Schroeder, Clark and Cathey, 2001). More, it has also been said that a good provision could only be made if company follow the new technique i.e. fair value accounting. If a business do not follow such rules than it becomes tough for the company to remain in the market. However, it has also been analyzed that such provisions helps a company in developing its operations and attract the more finance from the market (Hk, Moldan and Dahl, 2012). It is also said that if a business want to be in the market for a long period than it should spend some of its amount in saving the environment and help the human community or society to grow up. Many companies who are focusing on the sustainability have achieved a high growth in the market. 11. Effect of Liability Recognition: Policies on sustainability, saving environment, society welfare, corporate social reasonability etc leads an organization towards a great investment. As company need to spend lot of money and that money is not at all helpful for the companys products and lead it to a high investment. Further, it has also analyzed that there are many attributes due to that the cost of capital would increase but this investment would be inn favor of the company to attract the investors and stakeholders (Evangelinos, Nikolaou and Leal, 2015). The net profitability condition of the company might decrease because of such expenditure but ultimately it would be beneficiary for the company. Thus the planning and implementation of such policies is important to enhance the total profit of the company. If cash flow is taking concern of than it has been analyzed that such cost and spending amount could decrease the percentile of profit but with the time the total profit amount would be higher because people and investor would start showing trust on that organization. Thus it could be said that it is necessary for a company to maintain some reserve and provisions for such policies to attract and gain the profit of all the investors, stakeholders, customers, society etc (Manfredi et al, 2015). a great maintenance of such policies would lead the organization on more profitability path and this would also help the organization in retaining in the market for long term. 12. Environmental Liability disclosure: Liability is a kind of duty that is has to perform by every individual. Normally, every human being has some responsibilities and liabilities towards its environment. Basically, if an organization is taking concern of than the main factor behind environment loss is manufacturing waste (Arena, Conte and Melacini, 2015). Environment could also destroy by doing some polluting stuff by company. Individuals are showing more concern towards their environment now days. So it is almost compulsory for the management to take a step towards saving the environment. So it is compulsory for every organization and their manager to maintain different budget for the sustainability of environment (Hk, Moldan and Dahl, 2012). This is important to measure the performance and its enhancement on environment. This is important in enhancing the goodwill value too. Now days it becomes a trend in organizations to spend money on sustainability and CSR. A good policy of recognition could help the company in enhancing its worth and goodwill value. Conclusion: It can be said through doing a study on the case and other published books that IFRS and FASB have different principles and their reporting principles are also different from each other. So it creates a problem for the analyst and researchers. It is suggested to the board to make a common framework for the easiness of the parties. It could be said by doing a study on the given case study that US is suggested to the change the accounting technique of cost and introduce the new technique i.e. fair value accounting technique. It has been found that the existed technique is quite old and it is not at all useful now for the investors and it doesnt depict a true value of accounts. So it is compulsory for the country to make changes. Fair value accounting would be more helpful for every party as it depicts the true worth of asset as well as business. Through this study, it could be concluded that society and environment around a company plays an important role in enhancing the worth of business. This factor also helps the company in enhancing the worth. A business needs to pay more attention towards such factors. Referencing: Arena, M., Conte, A., and Melacini, M, 2015. Linking environmental accounting to reward systems: the case of the Environmental Profit and Loss Account. Journal of Cleaner Production, 108, 625-636. Bezemer, D. J., 2010. Understanding financial crisis through accounting models. Accounting, Organizations and Society, 35(7), 676-688. Csikszentmihalyi, M., and Larson, R., 2014. Validity and reliability of the experience-sampling method. In Flow and the Foundations of Positive Psychology (pp. 35-54). Springer Netherlands. Evangelinos, K., Nikolaou, I., and Leal Filho, W., 2015. The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective. Corporate Social Responsibility and Environmental Management, 22(5), 257-270. Glasson, J., Therivel, R., and Chadwick, A., 2013. Introduction to environmental impact assessment. Routledge. Hk, T., Moldan, B., and Dahl, A. L. (Eds.)., 2012. Sustainability indicators: a scientific assessment (Vol. 67). Island Press. Hk, T., Moldan, B., and Dahl, A. L. (Eds.)., 2012. Sustainability indicators: a scientific assessment (Vol. 67). Island Press. Hollander, E., Kim, S., Braun, A., Simeon, D., and Zohar, J., 2009. Cross-cutting issues and future directions for the OCD spectrum. Psychiatry research, 170(1), 3-6. Jones, S., and Wolnizer, P. W., 2003. Harmonization and the conceptual framework: an international perspective. Abacus, 39(3), 375-387. Kim, Y., 2011. The contribution of social network sites to exposure to political difference: The relationships among SNSs, online political messaging, and exposure to cross-cutting perspectives. Computers in Human Behavior, 27(2), 971-977. Laux, C. and Leuz, C., (B), 2009. The crisis of fair-value accounting: Making sense of the recent debate.Accounting, organizations and society,34(6), pp.826-834. Laux, C. and Leuz, C., 2009. The crisis of fair-value accounting: Making sense of the recent debate.Accounting, organizations and society,34(6), pp.826-834. Low, B.K., Lacasse, S. and Nadim, F., 2007. Slope reliability analysis accounting for spatial variation.Georisk,1(4), pp.177-189. Manfredi, S., Allacker, K., Pelletier, N., Schau, E., Chomkhamsri, K., Pant, R., and Pennington, D., 2015. Comparing the European Commission product environmental footprint method with other environmental accounting methods. The International Journal of Life Cycle Assessment, 20(3), 389-404. Mellino, S., Protano, G., Buonocore, E., De Angelis, G., Liu, G., Xu, L., and Ulgiati, S., 2015. Journal of Environmental Accounting and Management.Journal of Environmental Accounting and Management, 3(1), 77-85. Moser, S. C., and Ekstrom, J. A., 2010. A framework to diagnose barriers to climate change adaptation. Proceedings of the National Academy of Sciences, 107(51), 22026-22031. Pearce, D., Barbier, E., and Markandya, A., 2013. Sustainable development: economics and environment in the Third World. Routledge. Ross, S.A., Westerfield, R. and Jordan, B.D., 2008.Fundamentals of corporate finance. Tata McGraw-Hill Education. Schroeder, R.G., Clark, M.W. and Cathey, J.M., 2001. Accounting theory and analysis.Chapel Hill: University of North Carolina. Uno, K., and Bartelmus, P. (Eds.)., 2013. Environmental accounting in theory and practice (Vol. 11). Springer Science and Business Media. Whittington, G., 2005. The adoption of international accounting standards in the European Union. European accounting review, 14(1), 127-153. Xia, L., Monroe, K. B., and Cox, J. L.,2004, The price is unfair! A conceptual framework of price fairness perceptions. Journal of marketing, 68(4), 1-15. Zio, E., 2009. Reliability engineering: Old problems and new challenges.Reliability Engineering and System Safety, 94(2), 125-14

Sunday, December 1, 2019

Cognitive Appraisal and/or Personality Traits free essay sample

Suggested APA style reference: Li, M. (2009, March). Cognitive appraisal and/or personality traits: Enhancing active coping in two types of stressful situations. Paper based on a program presented at the American Counseling Association Annual Conference and Exposition, Charlotte, NC. Cognitive Appraisal and/or Personality Traits: Enhancing Active Coping in Two Types of Stressful Situations Paper based on a program presented at the 2009 American Counseling Association Annual Conference and Exposition, March 22, Charlotte, North Carolina Ming-hui Li Ming-hui Li, EdD, LPC, LMHC, is an assistant professor in the Department of Human Services and Counseling at St. John’s University, Queens, NY. His areas of specialty include stress-coping and resilience development. College students frequently experience stressful situations (Dungan, 2002; Li, 2006). Some college students actively cope with stressful situations while others become victims of the situations. The researcher has been interested in exploring factors that lead college students to actively cope with stressful situations. Enhancing these factors may facilitate college students to employ active coping. We will write a custom essay sample on Cognitive Appraisal and/or Personality Traits or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The term active coping in the study refers to people’s coping responses that are characterized by solving problems, seeking social support, and non-avoidance. The purpose of this study was to explore effective predictors of active coping in two major types of stressful situations among college students: relation and work. Results of this study may provide information for counselors to help students adapt better to college life by enhancing specific factors in different stressful situations. Theoretical Framework Researchers have not reached an agreement on the nature of coping. For example, process-oriented researchers (e. g. , Albinson Petrie, 2003; Lazarus Folkman, 1984; Olff, Langeland Gersons, 2005) proposed that cognitive appraisal determines the responses individuals adopt to cope with stressful situations. In contrast, diathesis-oriented researchers (e. g. , Abela Skitch, 2007; Li Yuan, 2003; Wagner, Chaney, Hommel, Andrews, Jarvis, 2007) suggested that a match between personality traits and stress types decides coping responses. The present study explored the extent to which a combination of these two theoretical approaches can determine college students’ employment of active coping. Process-oriented researchers (e. g. , Albinson Petrie, 2003; Lazarus Folkman, 1984; Olff, Langeland Gersons, 2005) proposed that coping is a process (instead of a mere trait) in which personal factors, such as beliefs, and environmental factors, such as novelty, work together to affect coping responses through cognitive appraisal. These researchers argued that personality traits and environment are insufficient to determine coping responses. Cognitive appraisal, they believe, is what determines individuals’ coping responses. From their perspective, coping responses can be decided only after individuals have cognitively considered (a) how their lives are influenced by the situation and (a) what they can do to deal with the situation. In contrast, diathesis-oriented researchers (e. g. , Abela Skitch, 2007; Li Yuan, 2003; Wagner, Chaney, Hommel, Andrews, Jarvis, 2007) advocate that individuals’ personality traits influence coping responses in specific contexts. They argued that personality traits influence coping responses most in stressful situations that are closely related to those traits. For example, individuals’ self-efficacy (a task-related trait) has great influence on their coping responses to task-related stressful situations, such as looking for a part-time job. In contrast, individuals’ secure attachment (a relation-related trait) is powerful in influencing coping responses to relation-related stressful situations, such as getting along with new roommates. Both approaches have been supported by previous studies. However, little attention has been drawn to the possibility of combining the two approaches. The present study addressed this possibility. The study was aimed to explore the extent to which a combination of these two theoretical approaches influences people to actively cope with stressful situations. Cognitive appraisal and three traits (self-efficacy, secure attachment, and resilience) were included in the combined model. According to the process-oriented approach, cognitive appraisal was expected to predict active coping across the two stressful situations. Based on the diathesis-oriented approach, self-efficacy was expected to predict active coping in work-related stressful situations such as looking for a part-time job; and secure attachment was expected to predict active coping in relation-related situations such as getting along with new roommates. In addition, the researcher hypothesized that resilience can predict active coping in both relation-related and work-related stressful situations because this trait reflects individuals’ general ability to moderate the negative effects of stress (Benetti Kambouropoulos, 2006). Cognitive appraisal, self-efficacy, secure attachment, and resilience were applied to predict active coping in two types of stressful situations (relation, work), in order to detect the effectiveness of the combined model. The two hypotheses tested in the study were: Hypothesis 1: In relation-related situations, secure attachment, cognitive appraisal, and resilience can effectively predict active coping. Hypothesis 2: In work-related situations, self-efficacy, cognitive appraisal, and resilience can effectively predict active coping. Methods Participants were 126 students recruited from a college in Taiwan. Their age ranged from 18 to 23 years old. The mean age of this sample was 19. 6. Participants were categorized into two groups—a relation group and a work group, based on their self-reported stressful situations. The numbers of participants in groups of relation and work were 76 and 50, respectively. The researcher administered a questionnaire to participants when they were waiting for a class. Participants signed informed consent forms before they responded to the questionnaire. Data was collected using a questionnaire containing the Resilience Scale (Wagnild Young, 1993), the Revised Adult Attachment Scale (Collins, 1996), the Coping Strategy Indicator (Amirkhan, 1990), the Chinese Adaptation of General Self-Efficacy Scale (Zhang Schwarzer, 1995), and category I (cognitive appraisal) of the Student-Life Stress Inventory (Gadzella, 1991). All of the instruments have been used to study college students and have demonstrated adequate validity (construct or concurrent validity) and reliability (Cronbach’s coefficient alpha range from . 6 to . 93). All of the instruments except the Chinese adaptation of General Self-Efficacy Scale were translated by the researcher from English into Chinese. Two bilingual Psychology professors and four bilingual doctoral students examined the translated instruments. A bilingual undergraduate student, who was blind to the original English instruments, back-translated the Chinese versions into English. The original instrum ents and the back-translated instruments were very close in meaning, indicating correct language transference. Internal consistency estimates of reliability (Cronbach’s coefficient alpha) were computed for each of the instruments used in this study. The values for coefficient alpha were . 89, . 90, . 75, . 87, and . 81 for the Student-Life Stress Inventory (SSI), the Resilience Scale (RS), the Revised Adult Attachment Scale (AAS-Revised), the General Self-Efficacy Scale (GSS), and the Coping Strategy Indicator (CSI), respectively. The alpha values for the three sub-scales of the Coping Strategy Indicator (CSI) were . 86 (problem-solving), . 88 (seeking social-support), and . 68 (avoidance). In addition, the alpha value for the category I (cognitive appraisal) of the Student-Life Stress Inventory (Gadzella, 1991) was . 84. The research design of this study was a correlational design with four independent (predictor) variables and one dependent variable. The four independent variables were cognitive appraisal, resilience, secure attachment, and self-efficacy. The dependent variable was active coping. This research design consisted of two separate multiple regression procedures that were used to test the proposed model in two types of stressful situations. Data Analysis and Results The data were analyzed by using SPSS 14. 0. Two procedures of multiple regression were applied to test the two hypotheses. The step-wise method was used because the available literature does not provide direction as to how the variables in this study should be entered into a multiple regression equation. By using the step-wise method, the researcher allowed the computer to select the model with the best statistical â€Å"fit. † Correlations among predictor variables and between predictor variables and the dependent variable were examined in order to meet the requirements of multiple regression. The outlier was removed so it did not impact the accuracy of data analysis. The criterion used to screen outliers were (a) a Cook’s distance greater than 1, and (b) a standardized residual greater than 3. Hypothesis 1 was supported while Hypothesis 2 was not supported. Results showed that (a) cognitive appraisal and resilience can predict active coping in stressful situations associated with relation, and (b) secure attachment can predict active coping in work-related stressful situations. Tables I and II showed the results. Table I. Summary of Regression Analyses of Resilience, Secure Attachment, and Self-Efficacy Predicting Active Coping in Relation-Related Stressful Situations ____________________________________________________________ _____ Variable B ? R[pic]Change p ____________________________________________________________ ______ Resilience . 13 . 29 . 09 . 00 Cognition 2. 56 4. . 18 . 001 ____________________________________________________________ ______ Table II. Summary of Regression Analyses of Resilience, Secure Attachment, and Self-Efficacy Predicting Active Coping in Work-Related Stressful Situations ____________________________________________________________ _____ Variable B ? R[pic]Change p ____________________________________________________________ ______ Secure Attachment . 50 . 1 . 17 . 003 ____________________________________________________________ ______ Discussion The study was aimed to test the effectiveness of the model combining two approaches to coping. Results indicated that th is model is effective in stressful situations associated with relation. In stressful situations associated with relation, individuals who less engage in cognitive appraisal (i. e. , lower levels of cognitive appraisal) and are able to moderate the negative effects of stress (i. . , higher levels of trait resilience) tend to actively cope with the situations. This finding is consistent with Kulenovic and Busko’s (2006) finding that cognitive appraisal and personality trait simultaneously influence individuals’ coping responses to stressful situations. It seems that when people are in the initial stage of coping with a relation-related stressful situation, the less they evaluate the situation and the stronger their trait resilience becomes, the more likely they can cope with the situation actively. A possible explanation of the finding that cognitive appraisal and trait resilience simultaneously influence individual’s coping response to relational stressful situations is that cognitive appraisal leads people to respond to situational factors such as how the romantic relationship ended and who wanted to end the relationship (Bouchard, Guillemette, Landry-Leger, 2004) while trait resilience directs people to respond to any situation that causes stress such as breaking-up with a boy/girl friend and losing a job (Li, 2008). In work-related situations, those who hold positive attitude toward social interactions (i. e. , high levels of secure attachment) tend to actively cope with work-related situations. It seems that when individuals are in the initial stage of coping with a work-related stressful situation, the more they believe they can get along well with people in the workplace, the more they become willing to take action to deal with the situation. Conclusion While res earchers have proposed different theoretical approaches to explain coping, no adequate efforts have been made to test the possibility of combining different approaches. This study addresses this issue by combining two existing approaches into one model and tests the effectiveness of the model. Results of the study not only expand our knowledge about coping but also provide useful information for counselors to help clients deal with stressful situations. 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