Description of Transactional Analysis and Games by Dr Eric Berne MD


Increasing automation using tools like RBLD, incorporate these insights and used with peer benchmarks, help traders take the guess work out of less complicated flow allowing more time to focus on more impactful orders. Finally there is growing interest to consider order creation times and trader routing times to seek insights about timing and delays impacts and considering all traded elements (including FX exposures trades) for a holistic trading cost analysis. The small not-for-profit Christine Chang startedin graduate school, Promoting All Students’ Success (PASS), wasmore successful than she had imagined. She had taken an educationpolicy course in graduate school in which she learned about thedisparities in achievement gaps as a result of chronic underfundingin the public schools. Her interest in after-school tutoring wasprompted by recent changes in state policy that would requirestudents to pass a series of end-of-year exams to qualify forgraduation. Property taxes are imposed non-exchangerevenues, meaning they are not related to a specific transaction.As such, they become measurable and available when the governmentimposes them.

Easy Ego State Interventions

You stay virtually blind and cannot deal with a lot of information. When moving around as a stranger in unfamiliar surroundings, it is good to have helpful information for orientation. Depending on the situation, it seems reasonable to have different maps. A map for hiking, cycling, motorways or a map for mountain hiking.

  • For example, the cash payment of rent for the accounting period, is clearly going to affect the cash account and the rent expense account.
  • Here is a general overview of the most important Transactional Analysis concepts.
  • The end-result sought to be achieved by the application of thePrinciple is to determine the ALP.
  • Thirdly, other factors which have a significant bearing on priceand business model should be taken into account – this wouldinclude analyses of losses, the effect of government policies,other duties and taxes, and local market features.

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They concur that the City hascarefully managed its borrowing and does not owe investors muchmoney. However, they point out that Rochester’s has an enormousamount ($3,927/capita) of “other” long-term debts. Principal amongthem is “other post-employment benefits” or OPEB. Rochester, likemany of its peers, allows its retired city workers to remain on itshealth insurance plan. Moreover, it pays most of the insurancepremiums for those retirees and for their families.

  • Like with salaries and pre-paid expenses,it’s not always clear when and how those assets are “used up.” Someof that use is normal wear and tear.
  • Recall that inthis transaction Treehouse agreed to purchase audiology equipmentand pay for it later.
  • For example, such a circumstance may exist where a transaction is necessary to prevent the probable failure of an IDI.
  • In order to properly analyze a transaction, you must know and understand a few key things.
  • Onthe other hand, since the purchase price would be sought as adeduction while computing the profits of the Indian entity, theincome-tax leviable would be higher if the price determined islower.

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According to Berne, communication will continue if the transactions remain complementary. As stated earlier, Berne defined a stroke as the “fundamental unit of social action.”11 A stroke is a unit of recognition, when one person recognizes another person either verbally or non verbally. Berne introduced the idea of strokes into Transactional Analysis based upon the work of Rene Spitz, a researcher who did pioneering work in the area of child development. Spitz observed that infants deprived of handling – in other words, not receiving any strokes – were more prone to emotional and physical difficulties.

Six Steps of Accounting Transaction Analysis

Most of our webinars are free of charge and can be attended by all our members worldwide. Annually, we host a professional conference, sometimes in collaboration with other regional transactional analysis associations that offers opportunities for training, networking, presenting our work, and, most importantly, learning. For example, the cash payment of rent for the accounting period, is clearly going to affect the cash account and the rent expense account.


The process of analyzing a business transaction starts with identifying these accounts. Transactional analysis is used widely in the educational arena, and this method can serve as a vessel through which educational principles and philosophy can be incorporated into the daily lives of students. This type of therapy can be administered to children and adults of all ages, regardless of social circumstances.

What Is Transaction Analysis?

If a government pushes costs into futurefiscal periods, then future taxpayers will have to either pay moretaxes or expect less in services. In the absence of a detailed way to measure thatwear and tear, accountants typically deal with depreciation throughsimplifying assumptions. One of the most common is to usestraight-line depreciation also known as thestraight-line method. Under the straight line method, whenan organization purchases a new capital asset it determines thelength of time it can use that asset to deliver services. Theorganization must also determine the value of that asset once it’sno longer useful for delivering services.


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The Proposed SOP approaches the evaluation of competitive effects with the expectation that a resulting institution would operate in a competitive environment in which consumers would retain meaningful choices. The evaluation would include all relevant financial services providers that compete in the identified geographic and product accounting services for startups markets. For interstate bank mergers, the FDIC will request confirmation that the applicant has complied with the filing requirements of the state bank supervisor of the host state. The FDIC evaluates each merger application against the same set of statutory factors, regardless of the size of the parties to the transaction.

In order to make the many states of a person reasonably manageable, they were summarized in three superordinate forms of state. The ego-states-model of Transactional Analysis consists of three ego states. New Age author James Redfield has acknowledged[19] Harris and Berne as important influences in his best-seller The Celestine Prophecy (1993).

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