- Help pt experience & cope with strong emotions & try out new behaviors aimed at meeting pts current specific needs
- Techniques include therapeutic art, breathing exercises, & music therapy
- Therapists don't interpret or give advice; techniques reflective & experimental
- Techniques vary & depend on readiness of pt, characteristics of pt, stage of therapeutic relationship, & style & creativity of therapist at the moment.
- Believes pts resilient, resourceful, free to choose how to live, holistic, contextual, & need to feel valued
- Emphasizes importance choice, decisions, & feelings of admiration toward life
· Questions get much more profound & focus more on the meaning of life. Common questions that are asked can be:
- "What gives your life meaning?"
- "What matters most to you?"
- "What are the goals in your life?"
- "What can you give the world?"
· Therapist is merely guide & mentor for pt in therapy, & pt focuses on introspection & figuring out root cause of problem & how lead fulfilled life) 1. Emerges from hope
- One must believe recovery is attainable, cultivable, and permanent to recover from addiction.
- To hope for sobriety is to recognize that anybody who embraces hope may achieve it.
2. Is person driven
- Recovering individuals are accountable for their actions, ideas, and behaviors.
- They cannot be forced to use it again.
- While relapse is a common component of recovery, it should never be attributed to another person or circumstance.
- During therapy, recovering addicts learn to take responsibility for their past, present, and future acts through behavioral treatments and skills counseling.
3.. Occurs via many pathways
- What helps to keep one individual sober might not work for another.
- Each encounters a unique set of obstacles that should inform the development of their lifetime rehabilitation strategy.
4. Is holistic
5. Is supported by peers & allies
6. Is supported through relationships and social networks
7. Is culturally based and influenced
8. Is supported by addressing trauma
9. Involves individual, family, & community strengths and responsibility
10. Is based on respect financeRefer to the opening feature about **Build-A-Bear Workshop** and its founder Maxine Clark. Assume the business reports current annual sales at approximately $1 million and prepares the following income statement.
$$
\begin{array}{c}
\textbf{BUILD-A-BEAR WORKSHOP}\\
\textbf{Income Statement}\\
\textbf{For Year Ended January 31, 2018}\\
\end{array}
$$
$$
\begin{array}{lr}
\text{Net sales}&\text{\$\hspace{1pt}1,000,000}\\
\text{Cost of sales}&\text{610,000}\\
\text{Expenses (other than cost or sales)}&\underline{\text{\hspace{13pt}200,000}}\\
\text{Net Income}&\underline{\underline{\text{\$\hspace{8pt}190,000}}}\\
\end{array}
$$
Assume the business sells to individuals and retailers, ranging from small shops to large chains. Assume that they currently offer credit terms of 1/15, n/60, and ship FOB destination. To improve their cash flow, they are considering changing credit terms to 3/10, n/30. In addition, they propose to change shipping terms to FOB shipping point. They expect that the increase in discount rate will increase net sales by 9%, but the gross margin ratio (and ratio of cost of sales divided by net sales) is expected to remain unchanged. They also expect that delivery expenses will be zero under this proposal; thus, expenses other than cost of sales are expected to increase only 6%.
**Required**
1. Prepare a forecasted income statement for the year ended January 31, 2019, based on the proposal.
2. Based on the forecasted income statement alone (from your part 1 solution), do you recommend that the business implement the new sales policies? Explain.
3. What else should the business consider before deciding whether to implement the new policies? Explain.