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When we make Freudian slips we try to cover our tracks by claiming that we have said more than we mean, when in fact we have meant more than we had wanted to say… We may feel like we are saying too much, but we may be saying just the right amount; adding things to the conversation that are worth talking about and trying out.

And more than we attend to. Before we acquire the limiting and limited excesses of language we have lived with the excesses of need. If, even only occasionally as a child, you are too much for your parents — which then means you are too much for yourself — what can you do?

On Balance Volume (OBV)

The child who experiences himself as being too much for his parents — all children to some extent — experiences himself as in some way harming them. For this reason alone it is very difficult for the child — and for the adult that he will become — to think of his too-muchness as anything other than a problem. Indeed, people know that they are in a relationship when they become a problem to each other or, to put it slightly differently, if you want to have a relationship with someone you have to become a problem for them.

Nin, it turns out, was right after all — great excess is necessary for great works of art, and what greater an art than that of human relationships? Phillips captures this necessary too-muchness beautifully:. We are too much for ourselves because there is far more to us — we feel more — than we can manage. Phillips, however, argues this experience is quite explicable for the very same reasons — it bespeaks the uncomfortable too-muchness of our emotional capacity:.

Indeed, grief, rather like sexuality, reminds us just how much we are too much for ourselves, how intense our loves and longings really are. We are too much for ourselves — in our hungers and our desires, in our griefs and our commitments, in our loves and our hates — because we are unable to include so much of what we feel in the picture we have of ourselves.

The whole idea of ourselves as excessive exposes how determined we are to have the wrong picture of what we are like, of how fanatically ignorant we are about ourselves. It is in adolescence, Phillips argues, that we first begin to play with the boundaries of excess, feeling out what we might be capable of and contemplating — sometimes experiencing — its consequences. Phillips writes:. Adolescence — when children begin to have the physical capacity to murder and conceive — is our more conscious initiation into those very excesses that make us who we are; and, of course, who we might become.

Adolescents are excessive compared with the children they once were and the adults they are supposed to become. But adolescence, at least for modern people, seems to be peculiarly difficult to grow out of.

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Instead of growing out of it, Phillips argues, we come to fetishize it — something glaringly evident in our youth-centric, youthfulness-obsessed culture, where a dignified relationship with aging is increasingly elusive. That cult, Phillips suggests, springs from envying the very excesses of adolescence:. The contemporary idealization of adolescence is telling us something about how we manage our complicated feelings about being too much for ourselves.

Excessive behavior, in other words, is not so much something we grow out of as something we grow into.

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  6. And with this he returns to the essential what-to-do question of living with our all too human, all too vital imbalances:. If we start off by being, at least some of the time, too much for other people, and become, in adolescence, definitively too much for other people, so much so that we have to leave them, and then become adults who are unavoidably too much for ourselves, what is to be done?

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    Well, one thing that can be done is to find someone we are not too much for…. On Balance is a pleasurably discombobulating read in its totality. In particular, companies will now recognise a front-loaded pattern of expense for most leases, even when they pay constant annual rentals.

    Areas of focus may include:. The new standard takes effect in January Before then, companies will need to analyse their leases, and make new estimates and calculations that will need to be updated periodically. For others, more judgemental issues will dominate — for example, identifying which transactions contain leases. View our SlideShare presentation for a high-level visual summary of the proposals.

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    Using On Balance Volume (OBV) In Technical Analysis – Expert Tutorial

    It explains the key requirements, highlights areas that may result in a change in practice, and features KPMG insights. It also includes a comprehensive worked example modelling how the various options would affect a fictional company. We also have in-depth guides on the following topics: lease definition , discount rates , lease payments , lease modifications , and real estate tenants' leases.

    Together, they will form our new handbook on accounting for leases under IFRS. All rights reserved.

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