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Acceptance and Commitment Therapy (ACT), developed by Stephen Hayes, emphasizes changing our relationship with thoughts and emotions rather than altering their content. This approach contrasts with Cognitive Behavioral Therapy (CBT), which focuses on identifying and correcting faulty thinking patterns. The core idea posited in ACT is that understanding and accepting thoughts leads to healing and helps individuals achieve their true potential. By observing thoughts without judgment or the need to change them, individuals can act in alignment with their values and maintain integrity in their actions.