Monday, January 27, 2020

Political Situation of the Central African Public

Political Situation of the Central African Public Central African Republic:  Africa’s Bleeding Heart A- Overview: Deep in the heart of Africa lies the Central African Republic, it is a landlocked country (i.e: has no coastal lines) as the country is boarded by: Chad to the north, Sudan to the northeast, South Sudan to the east, the Democratic Republic of the Congo and the Republic of the Congo to the south and Cameroon to the west. Central African Republic is one of the poorest countries in the world although its rich with natural resources and potentials such as diamonds, uranium, timber and gold; CAR has been unstable since its Independence from France as the country faced lots of coups and decades of blood sheds, conflicts and wars. In 2013 an armed Muslim group seized power over the country and executed numerous incidents of violence resulting in a backlash by an armed Christian group that also responded by violent incidents. With citizens being the major victims of these incidents CAR occupies the 3rd place in the Fund for Peace 2014 Failed States Index as the latest events escalated into genocides and ethnic cleansing that increased the country’s insatiability and deteriorated human rights conditions, making CAR Africa’s bleeding heart. B- Country Profile: Population: Central African Republic has a population of 4.6 million, with 40.6% of the population between the age of 0-14 years. Religions: indigenous beliefs 35%, Protestant 25%, Roman Catholic 25%, Muslim 15%. Language: there are 2 official languages in CAR which are French and Sangho, in addition to some tribal languages. Interim President: Catherine Samba-Panza. Interim Prime Minister: Mahmat Kamoun. Capital: Bangui. Key Exports: Diamonds, timber, cotton, and coffee. Key Imports: Food, textiles, petroleum products, machinery, motor vehicles, and pharmaceuticals Trading Partners: Belgium, China, Netherlands, Cameroon, D.R.Congo, France, and South Korea C- Insight on CAR History: The central African republic was part of the french colonies in Africa as in 1894 France created the Ubangi-Shari territory (the present-day CAR), in 1946 the country was given its own representation in the french parliament and Barthelemy Boganda becomes the first central African to be elected in the french parliament, and in 1958 the country achieves self-governance within the french equatorial Africa and Boganda becomes the prime minister. Independence and post Independence era: After seeking Independence the country finally achieves it in 1960 and David Dacko -Boganda’s nephew- becomes the first president of the country, and in 1964 he is confirmed as a president in elections in which he was the only candidate. In 1965 as the country was facing banckrupcy the army commander Jean-Bedel Bokassa leads a coup and overthrows Dacko. At first Bokassa declares himself a president for life but then in 1976 he declares himself emperor and renames the county the â€Å"Central African Empire†. After widespread protests in 1979 in which many school children were arrested and massacred while in detention Dacko -backed by French troops- leads a coup and rises back to power. However he is soon deposed in a coup led by the army commander Andre Kolingba. In 1992 a multiparty presidential and parliamentary elections took place in which Kolingba came last but these elections were annulled by the supreme court and another elections occurred in 1993 in which Ange-Felix Patasse wins to end 12 years of military rule. In 1997 France begins withdrawing its forces from the country and African peacekeepers replace the French troops, in 1999 Patasse is re-elected and the former president Kolingba comes in 2nd place with 19% of votes. In March 2003 the army chief of staff Francois Bozize leads a coup d’etait.Upon seizing the presidency, Bozize suspended the country’s Constitution and dissolved the National Assembly.Though he promised to step down after an initial transitional period to democracy, Bozize was reelected in 2005 and began calling for national unity, development, and democratic freedom. A peace deal known as theBirao Peace Agreement, which was signed in 2007 between the government of the CAR and the rebel group Union des Forces Dà ©mocratiques pour le Rassemblement UFDR (Union of Democratic Forces for Unity), appeared to solidify Bozize’s intentions. Further progress was seemingly made with the2008 Libreville Comprehensive Peace Agreement, which, in addition to the UFDR, also included the rebel groups Armee Populaire pour la Restauration de la Democratie (People’s Army for the Restoration of Democracy – APRD) and the Front democratique du Peuple Centrafricain (Democratic Front for the People of the Central African Republic – FDPC) in its negotiations. Together, these deals promised amnesty; disarmament, demobilization and reintegration (DDR) programs for former combatants; and political power-sharing. Yet, the fragility of these peace deals was soon evident. In 2010, the Bozize regime came under fire from opposition leaders who announced their intention to boycott the January 2011 elections in light of institutional changes affecting the voter registration process. When Bozize was reelected in 2011, his victory was shrouded by allegations of election fraud that further threatened the already-declining security situation in the CAR. The Bozize government’s inability to demobilize rebels and ex-soldiers, along with such foreign involvement as a February 2012 joint offensive between troops from the CAR and neighboring Chad (which sought to weaken a Chadian rebel movement and left thousands of civilians displaced) added to growing instability throughout the country. D- March 2013 Coup d’Etait: In December 2012, a loose rebel coalition named the Seleka initiated a military campaign to overthrow Bozize’s government. The Seleka, mainly composed of factions of armed groups in northeastern CAR, including the UFDR and FDPC, as well as the Convention Patriotique pour le Salut Wa Kodro (CPSK) and the Convention of Patriots for Justice and Peace (Convention des Patriotespour la Justice et la Paix – CPJP), criticized Bozize’s government for failing to implement the DDR program in the northeast, declining to investigate rebel and government crimes that had been occurring since 2005, and demonstrating a general lack of governance in its region.Capitalizing on the fact that the country had been â€Å" virtually ungoverned † outside of the capital, Bangui, for years, the Seleka rapidly captured several strategic towns in early 2013 and was poised to take Bangui next. A hasty intervention by Chad and the Economic Community of Central African States (ECCAS) instead persuaded the Seleka to negotiate with Bozize’s government. The result of these negotiations was the Libreville Agreement of January 2013, which established a three-year power-sharing arrangement in the CAR.In addition, itstipulatedthat Bozize would remain in office until 2016, but that he would not be allowed to run for a third term beyond that. Unfortunately, however, the Libreville Agreement was made between regional heads of state rather than heads of warring parties in the CAR, which, as the Council on Foreign Relations noted , increased the difficulty of implementing real change because it neglected to consider the â€Å"intricacies† of the conflict. The government’s failure to carry out agreements under the 2013 Libreville Agreement generated anger and frustration on the part of the Seleka, who resurged and took control of Bangui and 15 of the CAR’s 16 provinces on 24 March 2013, a move which simultaneously caused Bozize to flee to Cameroon . Upon seizing the capital, Seleka leader Michel Djotodia proclaimed himself President and suspended CAR’s constitution. Djotodia’s leadership was immediately criticized at the international level, as his Seleka fighters were accused of having used child soldiers in their successful overthrow of the Bozize government, as well as having engaged in the looting of villages, the raping and killing of civilians, and the abduction of members of the national army. Continued violence on the part of the Seleka even after Djotodia took office raised additional questions about the security situation in the CAR. By August theSà ©là ©ka-run government under Djotodia was said to be increasingly divided.The conflict worsened towards the end of the year with international warnings of genocide. The fighting was between the government of the Central African Republic s former Sà ©là ©ka coalition of rebel groups, who are mainly from the Muslim minority and the mainly Christian anti-balaka coalition Anti-balakaare Christian and animist militias formed in the Central African Republic after the rise to power of Michel Djotodia in 2013-. In January 2014 President Djotodia resignedand was replaced by Catherine Samba-Panza ,but the conflict continued. As soon as Djotodia left office, Seleka forces began to withdraw from their outposts across the country. In town after town, when the Seleka left, the anti-balaka militia moved in and launched violent attacks against the Muslim minority. Because international peacekeeping forces were extremely slow to deploy across the country, the field was open to the anti-balaka to assert their power and authority. They killed many hundreds of Muslim civilians, sometimes in large-scale massacres, looted Muslim homes and shops, and burned and destroyed mosques. Anti-balaka fighters are now the main perpetrators of violence, especially in Bangui and in the western third of the country. Seleka forces that retreated to the north also continue to commit serious human rights abuses in the territory under their control. There is currently no functioning justice system in CAR, with little or no possibility of police investigations, court proceedings, and incarceration, resulting in total impunity for human rights violations. E- Human Rights Conditions: â€Å"Civilians are being killed by all sides at an alarming rate and people are desperate for protection,† said Lewis Mudge , Africa researcher at Human Rights Watch Almost 2.5 million out of the 4.6 million population are in immediate need of humanitarian assistance, 620,000 unable to receive basic health care medicine, and more than 430,000 internally displaced people inside CAR . Thousands of houses have been looted and burnt, leaving many people – Christians and Muslims alike – without a home to return to. The few thousand Muslims who remain in the capital and the western part of the country (where they used to represent about 15 percent of the population) are nearly all displaced. Many are taking refuge in churches, and most are waiting for evacuation, fearing attacks by anti-balaka fighters. Refugees: Since the beginning of the clashes more the one million people -quarter of the population- fled their homes escaping from violence and seeking safety. Recent months have witnessed massive ethnic cleansing: a forced exodus of tens of thousands of Muslim civilians to Chad, Cameroon, Democratic Republic of Congo, and the Republic of Congo -in order of concentration of refugees-. Much of this newly-created refugee population is living in makeshift camps where conditions are dire. Those who have fled are often traumatized, malnourished and dehydrated. Many have walked for weeks and taken refuge in the bush along the way to hide from armed groups. Some have been exposed to atrocities and survived violence. The majority are women and children, as the men in the families often remain in CAR to protect family assets. Many people fleeing CAR have serious medical needs stemming from injuries during attacks or displacement. Children: in 17 December the UNICEF warned that 2 out 5 children urgently needing humanitarian and vital aid are without it. There are 5,000 severely malnourished children under-five, and about 159,000 under five need highly nutritious foods. Since the beginning of the clashes both groups used child soldiers, some forced to join and others volunteer out of poverty or the desire to avenge the deaths of beloved ones. The number of child soldiers increased from 2,500 at the beginning of the crisis to an estimation of 6,000-10,000 on Dec. 2014 with some of them as young as eight years old. G- Peacekeeping Missions: Operation Sangaris: there has been a presence of French troops in CAR before the recent crises as France had troops deployed in March 2009- and May 2014 French troops took charge of the security of the airport in Bangui, however the situation was deteriorating in CAR, and as a result on December 5th, 2013, the President of France announced his decision to reinforce the French troops in CAR to prevent a humanitarian disaster in the country in what is known as Operation Sangaris, by which France deployed 1,200 troops making the total number of French troops rises to 1,600 which increased since then to about 2,000. MINUSCA: Despite the presence of the Operation Sangaris and an African Union led troops (MISCA) yet violence and widespread human rights violations continued to happen in CAR. Trying to stop this bloodshed the UN Security Council authorized on the 10th of April 2014 the deployment of a multidimensional United Nations peacekeeping operation (MINUSCA) , and on the 15th of September the MISCA mission transferred its authority over to MINUSCA. The mission has a total of 6,590 military personnel out of authorized 10,000 personnel in addition to civilian personnel. The mission has some initial priority tasks set by the security council, which are: Protection of civilians. Support for the implementation of the transition process, including efforts in favor of the extension of State authority and preservation of territorial integrity. Facilitate the immediate, full, safe and unhindered delivery of humanitarian assistance. Protections of the United Nations. Promotion and protection of human rights. Support for national and international justice and the rule of law. Disarmament, Demobilization, Reintegration (DDR) and Repatriation (DDRR).

Sunday, January 19, 2020

Is IAS12 too difficult to apply and understand? Essay

International Accounting Standards 12 continues to receive numerous criticisms on applicability and usefulness of numbers in accounting for corporate income taxes. The argument presented is that the standards set by IAS 12 are too hard to apply or even understand. In the plight of these criticisms, two accounting standards boards, UK’s (ASB) and Germany’s (GASB) opted to conduct a proactive project plan aimed at fundamentally reviewing the standards set by IAS 12 prove hard to solve through piecemeal amendment. Their main agenda was to look at critical issues of accounting for corporate income in an attempt to develop a discussion paper on the principles of IAS 12 and set out proposals. IAS 12 prohibits companies to give an account to deferred taxes by using the deferral method based on the income statement. It instead prefers the passive methodology based on the balance sheet. In addition to the above requirement, the standard requires corporations to acknowledge eithe r a deferral tax liability. Thirdly, IAS 12 requires recognition of deferred tax assets when it is certain that a corporation possess revenues in future to realize deferred tax asset. For instance, given that a company has a history of losses it will recognize deferred tax assets to the extent that taxable temporary expenses in amounts are sufficient. â€Å"Fourthly, IAS 12 does not allow asset credit and delayed tax liabilities brought about by types of material goods and liabilities whose books vary in amounts at the moment of acknowledgment† (IAS – 12). The other requirement is that IAS 12 prohibits recognition of deferred tax liabilities, and those liabilities encountered or arising from adjustments for conversion so long as it satisfies two conditions: * The main investor is capable of controlling the timing of reversal’s temporary difference. * It is certain that impermanent variation may become irreversible in the near future. Therefore, it is a requirement of the company to disclose information concerning cumulative amount of temporary variation involved. Further, IAS 12 recommends explicitly to adjustments to a fair value of assets and liabilities arising from a dual business combination. It however prohibits recognition of deferred tax liabilities because of initial recognition of good will. During revaluation of assets, IAS 12 allows and requires a corporation to recognize deferred tax liabilities in case revaluation of asset takes place. Moreover, IAS 12 requires that valuation of assets and deferred tax liabilities based on tax consequences that may arise in a manner that a company expects to recover the amount. â€Å"The standard also prohibits the deduction of deferred tax assets and liabilities to account for its current value† (Kirk, 2005). The IAS 12 further prohibits companies from making distinctions between the current and non-current assets and liabilities in its financial reports. It also provides restrictive conditions on debit and credit balances that represent deferred tax assets that could be compensated. This requirement is based on the requirements as stipulated by the financial assets and liabilities IAS 32, financial instruments disclosure and presentation. It is worth noting that among the new information IAS 12 requires disclosure include: * That for every class of impermanent disparity; * The amounts of assets and tax liabilities recognized and the amount of expenses or income labeled in the income statement with respect to discontinued operations, the realization of deferred tax asset depends on future prospects over the profits coming from reversals of existing impermanent parities. There has been a rise in criticism on financial reporting for income taxes from users and preparers. The criticism is based on the implication of the current and future effects it will have on cash flows. In their arguments, the users cite accounting requirements as too complex to apply in working out income tax. â€Å"In addition, the principles underlying IAS 12 standard exhibit numerous exemptions that finally compromise on its principles and requirements. Some users also argue against the notion that the principles underlying IAS 12 is flawed† (JORGE, 2008). However, they believe that the principles of IAS 12 are good but face a number of limitations arising from different a nd complex jurisdictions governing the various taxes in different parts of the world. â€Å"Due to these and other complexities, surrounding the applicability of IAS 12, there is a need to examine in reality the requirements of the principle is hard to apply in financial accounting and reporting† (Gupta, 2005). First, there is a need to examine significant improvements that can be incorporated to allow flexibility in application due to incompatibility with the various jurisdictions. To understand issues surrounding IAS 12, there is a need to understand problems cited as a limitation to its application. It is important to note that users and preparers believe that the requirements in IAS12 are unsatisfactory in certain aspects. In addition, users of financial reports do not find information courtesy of IAS 12 useful. In fact, complexity of taxes within corporations makes it quite difficult to assess its impact and prescribes suitable management strategies. As a result, clear and transparent information that is not adequately provided by IAS 12 prepared financial statements. â€Å"The standard seems to concentrate on extensive disclosures focusing on accounting technicalities relating to temporary differences rather than on aspects of real concern, for instance, current and future tax cash flows† (Greuning, 2011). The requirements provided by IAS 12 appear too difficult to apply in practice since they are unclear. Its relevance and understandability of information provided by the standard according to preparers is questionable. In the plight of these limitations, IAS 12 has proved hard to apply and understand and therefore a number of issues need to be addressed to make it better. Several strategies can be incorporated to address the limitations in the IAS12. * Amendments â€Å"Some amendments can be adopted to fix the limitations present in IAS 12 standard† (Everingham & Kana, 2008). These would address particular issues such as the current unsatisfactory requirements and disclosures provided in financial reports prepared under IAS 12. This strategy will protect the main principles of IAS 12. * Develop a new accounting standard- This is on different principles from the present IAS 12 standard. It is vital to note that developing an entirely different approach to accounting pose a considerable challenge. This is because developing a new approach that matches the standards of IAS 12 can take time but limited amendments can save credible amount of time and result in less disruptive time for change and complete replacement. The main question that users should ask to concern IAS 12 is whether the limitations should be addressed through limited amendments or by simply developing an entirely new standard that is based on different principles away from that which is addressed by IAS 12. In view of these strategies, some preparers disagree with the proposed changes. â€Å"This is because they believe that the limitations contemplated in the IAS 12 were not as serious to justify the expenses and efforts† (Delaney, 1985). Some amendments need change for instance; the current IAS 12 brings confusion in the relationships between the tax paid and current tax expense as reported in the income expense. In order to address the inefficiencies, the following questions need answers: * Should there be additional disclosures in IAS 12? Moreover, will these disclosures help in solving the misunderstanding between the taxes paid and current tax expenses? * â€Å"Should strategies on tax accommodate user information needs?†(Choi, 2001) * If a new standard different to IAS 12 was to be adopted in preference to amending it, will the new system deliver up to the expectation of income tax determination? Will the new approaches pose a challenge when it comes to implementation? It is important to note that, the use of IAS 12 is a complex affair since the users have limited knowledge on the limitations and intrigues surrounding its use on tax issues and end up struggling using the information as it is without caution and end up messing. Moreover, dealing with the challenges is not a straightforward venture. Uncertainty of taxes in financial statements is of utmost interest to users and is therefore more interested on how to reflect tax risks in financial reporting. In addition, IAS 12 neither provides explicit guidance nor gives specific disclosures on accounting for uncertain tax positions. â€Å"It only gives provisions that current tax liabilities at the amount expected to be paid tax authorities using the tax laws enacted at the balance sheet date on rates specified for different nations. This implies that the amount recognition is based on estimates owed or realized† (Balthazar, 2011). Conclusion In conclusion, IAS 12 has numerous loopholes that should not be ignored. This is because it creates a large gap between the requirements as suggested by IAS 12 standard as compared to what is needed by users for purposes of predicting future tax cash flows. These user needs may not be met through additional disclosures in financial statements rather other parts of company report may be used to provide a secure location for that kind of information. References: BALTAZAR, E. (2011). International GAAP 2012 Generally Accepted Accounting Practice under International Financial Reporting Standards. Chichester, West Sussex, U.K., John Wiley & Sons. http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=420730 CHOI, F. D. S., MEEK, G., & FROST, C. A. (2001). International accounting. Upper Saddle River, N.J., Prentice Hall. DELANEY, P. R. (1985). GAAP. New York, J. Wiley & Sons. EVERINGHAM, G. K., & KANA, S. P. (2008). Corporate reporting. Sunninghill, PricewaterhouseCoopers. GREUNING, H. V., SCOTT, D., & TERBLANCHE, S. (2011). International financial reporting standards: a practical guide. Washington, D.C., World Bank. GUPTA, K. (2005). Contemporary auditing. New Delhi, Tata McGraw-Hill. â€Å"IAS – 12 – World GAAP Info.† Web. 17 Feb. 2013 . INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE. (2000). Revisions to international accounting standards: IAS 12, Income Taxes; IAS 19, Employee Benefits; IAS 39, Financial Instruments: recognition and measurement and other related standards. JORGE FAUSTINO, S. M. (2008). Implementing reforms in public sector accounting. Coimbra [Portugal], Università © de Coimbra. KIRK, R. J. (2005). International financial reporting standards in depth. Volume 1, Theory and practice. Amsterdam, Elsevier/ Butterworth Heinemann/CIMA Pub. http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=166355 LAWRENCE, S. (1997). International accounting. London [u.a.], Internat. Thomson Business Press. NOBES, C., & PARKER, R. H. (2008). Comparative international accounting. Harlow, Essex, England, Prentice Hall/Financial Times. OPPERMANN, H. R. B. (2009). Accounting standards. Lansdowne, Juta. PADMAVATHI, C. (2005). Accounting standards: towards harmonization and convergence. Hyderabad, ICFAI University Press. PRICEWATERHOUSECOOPERS. (1998). International accounting standards: applying IAS 12, income taxes, in practice. [Londres], PricewaterhouseCoopers. POWER, M. (2007). Organized uncertainty: designing a world of risk management. Oxford [u.a.], Oxford Univ. Press. WIECEK, I. M., & YOUNG, N. M. (2010). IFRS primer: international GAAP basics. Hoboken, NJ, John Wiley & Sons ZIMMERMANN, J., WERNER, J. R., & VOLMER, P. B. (2008). Global governance in accounting: rebalancing public power and private commitment. Basingstoke [England], Palgrave Macmillan. (2007). International accounting and reporting issues. New York, United Nations Publication (2008). Relationships with the state: proposed amendments to IAS 24 : comments to be received by 13 March 2009. London, U.K., International Accounting Standards Board. (2009). International Financial Reporting Standards IFRSs 2009

Saturday, January 11, 2020

The Role Money Plays

Critical Text-Based Analysis Money plays a vital role in Bahamian society. Throughout the years our governments have placed our cultural identity at risk. They negotiated contracts and decisions based on our country’s financial circumstances. It is evident that our islands are truly â€Å"up for sale† but this can have drastic effects. As the years go by The Bahama Islands are being sold for the naturalness of what they are and are being transformed into something different.Nowadays, there are more aspects of American culture rather than Bahamian culture on display. If this continues our country will eventually succumb to the hands of its main financial provider, the United States. The Bahamas is too dependent on other societies and if we don’t change our mindsets our culture would be destroyed. Immigration has become a major issue in Bahamian society. Many migrants travel here searching for a better way of life. Their values and customs have greatly influenced o ur society.This was indicated by the author in paragraph three, â€Å"Abaco is called ‘Wcylef Jean Refuge’ after its new owner, the Haitian hip-hop superstar, while white Abaconians steam in lobster-red fury at the fact that their land could now be owned by a Haitian. † This agitated the natives of Abaco because their beloved island is now owned by a Haitian. In the Bahamas, Haitians are populating our islands in vast amounts and are influencing our culture. This has led to clashes among the societies which have caused a negative opinion of them. This evidence proves that our native culture is on decline and must be preserved.The Bahamas is known as a tourism country. Most of our income comes from the tourism industry. This has allowed our country to become a popular tourist destination. However the government constantly jeopardizes our main source of revenue. This was stated in paragraph 6, â€Å"Dead dolphins and whales beach daily like drowned slaves. † As a result of signing the Pipeline Contract, many tourists travelled to other countries due to the pollution of the ocean. This was emphasized in paragraph eight when he mentioned how Cuba took over as the number one tourist destination.In addition, Bahamians escaped to Cuba to avoid working under poor conditions at the amusement park and factories. This is quite ironic considering Bahamians love to travel to other countries for their amusement parks. The industry further declined when Junaknoo was abolished in 2015. It was no longer of tradition but of a trend. This was displayed in the twelfth paragraph, â€Å"A thoroughly diluted version on Junkanoo, Junkanoo Lite, is currently serving as the official mascot of the Miami Dolphins. † These instances show how our culture is constantly placed at risk.The writer used various rhetorical techniques to enhance his message. He used similes and euphemisms to give his piece appeal. In addition, the use of sarcasm and humor strengt hened his purpose. Our society is becoming a replica of America. We are adopting customs and policies that are not our own. As indicated by the author our nation is losing its identity. This produced serious consequences in the future which inhibited our growth as an independent nation. Our governments should not sacrifice our culture for money but endeavor to save this special gem.

Friday, January 3, 2020

Resilience Is An Essential Quality - 1516 Words

INTRODUCTION Nursing students experience enormous stress to meet the professional demands [1]. Considerably, resilience is an essential quality that equips them to meet this demand [2]. According to the American Psychological Association [2014], resilience can be defined as, â€Å"the process of adapting well in the face of adversity, trauma, tragedy, threats or even significant sources of stress.† It was reported in nursing students that they experience moderate to high level of perceived stress and this is negatively associated with resilience [3]. Moreover, resilience plays an important role in the retention of students in the academic program [4], and has a positive correlation with their academic success [5]. This helps them to cope effectively with adversities in a clinical setting [6]. However, resilience is considered as an innate personal resource [7], this is dynamic in nature [8]. Thus growing body of literature recognizes the importance of resilience in nursing profession [9]. It is also worth noting a significant positive correlation between resilience and mindfulness [10]. Mindfulness is being aware of the present moment to one’s own experiences [11]. Being mindful helps to cope with stressors [12], and resilience is considered as a measure of stress coping ability. Thus, both resilience and mindfulness play an important role in combating stress. Consequently, stress causes detrimental effects and many studies have reported stress factor increases the risk ofShow MoreRelatedThe Between Groups Design And The Cross Sectional Design Essay1144 Words   |  5 Pagesand 39, and the majority were females and Caucasians. The average age was about 21 years old. The measurements used were the Social Rhythm Metric, the Pittsburgh Sleep Quality Index, and the Beck Depression Inventory, Second Edition. 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