Managerial accounting question answers

â€Å"If an investment does not fit with an organization's strategic plan, It Is probably not a good Idea, even If the net present value Is positive. † Under what conditions would this be a true statement? When would It be false? The statement is generally true. Investments should be made that are consistent with the company's strategy. Sometimes a deal comes along that is too good to pass up. In such a case, a company might depart from its strategic plan (or revise the plan to accommodate the investment) 2.A film with an opportunity cost of capital of 15 percent faces two mutually exclusive investment projects: a. Acquire goods at the start of the year, ship them to Japan, and sell them at the end of the year. The internal rate of return is 20 percent and it has a positive NP. B. Make certain expenditures today that will cause reported earnings for the year to decline. This will result In large cash flows at the end of the second and third years.The Internal rate of return on this project Is 30 percent and It has a larger NP than the first project. Management observes that for the current year the second reject will result in smaller earnings reported to shareholders than the first. How might management's observation influence its choice between the two investment projects? NAS: Sometimes, because of the conservatism of financial accounting, expenditures that are â€Å"Investments† are not capitalized, but are written off currently, depressing current earnings but boosting future earnings.Such a phenomenon may well influence management to prefer projects with short-term benefits at the cost of ignoring longer-term projects with even larger benefits but which take more time to benefit reported earnings. . The flexible budget is a poor benchmark. The master budget Is all that is necessary. Give me your thoughts on these two statements. The flexible budget and master budget serve two different purposes. The master budget is a planning device, while the flexible budget is a control device.The master budget is the benchmark, or goal, based on all the information available at the time of preparation. It gives the profit goal for the upcoming period, based on an estimated level of activity. Although the firm may aim for that estimated level of activity, it may achieve above or below it. The flexible budget is then used to determine what revenues and costs should have been, given the actual activity level attained for the period.The use off flexible budget allows managers to separate volume variances from those due to differences in unit selling prices, unit variable costs, and fixed costs from the master budget. 4. Multi-Nationals around the world use master budgets, but there is considerable variation in who is involved in the process. In some countries, companies frequently use top-down budgeting while others use participative budgeting. Why it Is Important to know who within each company is

Future of Nuclear Power in Sustainable Development Essay

With the population increase and economic growth, energy is becoming an essential part for development. To some extent, in any development process, reliable access to modern energy services is needed. However, the world is facing the energy imbalance: that of energy generation have consequences for the environment so meeting this growth in demand while safeguarding the environment poses a growing challenge. To date, the use of nuclear power has been concentrated in industrialized countries, which might play in filling the growing gap between what the world wants to consume in terms of energy and what the environment tells us we can sustain is considered. 1〠Development of Neural Power In the last few years, the nuclear power is mainly used in the industrialized countries. More and more countries pay their attention to the introduction of nuclear power programs, such as Turkey, Egypt, Jordan, Yemen, etc, not limited to Asia. Also, other countries such as Argentina, Bulgaria, Kazakhstan, and South Africa are working to expand their works. As is shown by statistics, of the world’s 439 currently operating nuclear power reactors, 403 (or 91%) are in either OECD countries or countries with economics in transition [1]. In terms of electrical generating capacity, 349 GWCe) out of 368 GWCe) , or 95% of nuclear generating capacity is installed in these countries. At present, nuclear power is a proven technology which has provided more than 16% of world electricity supply [2]. In the future of nuclear power, many different views are raised on its sustainable development, particularly to innovative reactors and fuel cycles [3]. There are a number of significant environmental benefits arising from the use of nuclear power, but it does raise its own environmental issues. During the operation, some radioactivity is released at a very low level into the environment either via filtered emissions to the atmosphere or in liquid form in the cooling water discharged to sea. Thus, on one hand, nuclear power is a hazardous energy and should be phased out. On the other hand, the nuclear power can be sustainably used. Comparing with the fossil-based energy, nuclear power does not emit CO2 and other hazardous emissions, which the impact of the nuclear power chains on the health and environment is less negative than those for fossil-based energy. Currently, Europe, North America and some countries in Asia have been enjoying the advantages of nuclear power. 2〠Status of Neural Power To date, the use of nuclear power is increasing. In terms of new construction, however , the pattern is different, 16 of the 30 reactors now being built are in developing countries and most of the recent expansion has been centered in Asia China, for example, currently has four reactors under construction, and plans a more than five- fold expansion in its nuclear generating capacity over the next 15 years. India has seven reactors under construction, and plans roughly a seven-fold increase in capacity by 2022. Japan, Pakistan and the Republic of Korea also have plans to expand their nuclear power capacity [4,5]. In the near future, additional countries in the Asia-Pacific region will choose the nuclear power option. Vietnam intends to begin construction of its first nuclear power plant in 2015. Indonesia plans to build two 1000 MW reactors in central Javaa. Recently, the Energy Generating Authority of Thailand announced plans to build two large nuclear plants, with construction to be gin in 2015. In Malaysia, a comprehensive energy policy study – including consideration of nuclear power- is to be completed by 2010 [6]. The resurgence of interest in nuclear power [7-9] is not limited to Asia. Other countries such as Jordan and Turkey are seriously considering or planning for the introduction of nuclear power programs. And many others, such as Aragentina, Bulgaria, Kazakhstan and South Africa, are working to expand existing programs. In the USA, where no new reactors has been ordered in 28 years, these trends, plus excellent performance of the existing nuclear fleet and financial incentives in the Energy Policy Act of 2005, have led to a race to develop new nuclear power plants. Twenty countries now have new plants either under construction or under development with well over half of these new nuclear plants likely to be built over the next two decades in five countries- China, India, South Korea, Japan and USA. Also, in the USA, several dozen reactors are in various stages of proposal development, while international nuclear vendors and service providers are forming new alliances. Finally, rising uranium prices have led to development of new mines. 3〠Rising Interest of Neural Power Any negative impact on the population health and environment is unacceptable. Once it happens, it will be phased out. The negative consequences for nuclear power would be the same. If it is not possible or too expensive to improve sufficiently their safety, we must insist on their closing. The international conventions for nuclear safety were carried out, which legally enhance nuclear safety. Also, the IAEA updated the safety standards for reflecting the best industry practices [10]. Importantly, both the IAEA and the world Association of Nuclear Operators (WANO) , created international networks to conduct peer reviews and exchange operating information to improve safety performance. Another important factor is the strong performance of nuclear power that drives the renewed interest in nuclear power. Up to date, with more than half a century of operating experience, nuclear power is becoming a mature technology. In the past two decades, more and more significant improvements are made in nuclear power plant reliability, as well as lower operating costs and a progressively improved safety record. 4〠Problems of Nuclear Power a) Management of radwaste Annually, the spent nuclear fuel produced is about 10,000 tons, which is small when compared with the nearly 28 billion tons of carbon dioxide (CO2) waste from fossil fuels [11, 12]. In addition, the radwaste is most concerned point in public. Based on the expert experiences, the reasonable geological disposal of high level radioactive waste is safe and feasible. But for public, it is likely remain skeptical, which the nuclear waste disposal will likely remain controversial. The emphasis in the problem of radwastes should be in obtaining the support of people. On one hand, we should provide true information on comparative assessment of different energy sources. We should provide a clear report that there is no risk for the population health and environment from radwaste repositories. On the other hand, as soon as possible the countries with suitable places for repositories should license them and start the disposal process. Moreover, cooperation will be effective to share the burden of the waste disposal cost for countries with small nuclear power programs. b) Technological innovation If we want to develop the new reactor or fuel cycle technologies, technological innovation is needed. Currently, the nuclear Research and Development (R&D) projects are focused on enhancing nuclear safety, reducing proliferation risks, minimizing waste generation and improving economic performance [13]. In particularly, many developing countries, such as some countries in Asia, have been devoted to develop small and medium size reactor designs. These designs allow a more incremental investment than is required for a large reactor, and provide a better match to grid capacity in many developing countries. To some extent, these reactors are more adapted in applications [14]. c) Nuclear non- proliferation With the increasing expectations for nuclear power, there are concerns regarding the spread of nuclear weapons and sensitive nuclear technology. However, at the same time, the nuclear proliferation should be prevented. Now, a safeguard system has been established to guarantee the peaceful application of nuclear technology. An integrated system of safeguards can and should permit effective control of non-proliferation by a combination of technical measures and the extension of institutional measures [15]. It would occur in two steps. The first step would create a mechanism for the assurance of supply of nuclear fuel, possibly including fuel bank to be managed by the IAEA. For countries that use nuclear fuel for electricity generation, this mechanism would severe as a supplier of last resort, thereby removing the risk of having their fuel supply interrupted for non- commercial reasons. The second step would seek to bring any new operations for uranium enrichment and plutonium separation under multinational control. These multinational controls should also be extended to facilities that already exist- to ensure that all countries are treated equally in terms of their nuclear capabilities. d) Economic cost Although cost is perhaps not a major factor affecting plans for nuclear power in most areas of the world, in the United States, which has the world’s largest nuclear program and sufficient growth in electricity demand to support substantial growth in generating capacity, the cost of electricity has been the dominant factor in determining what type of capacity gets built [16]. As the United States has moved to reduce the economic regulation of electricity generation, cost has become a competitive focus, and â€Å"capital cost is the single most important factor determining the economic competitiveness of nuclear energy† (University of Chicago, 2004, p. xi). In 2009 the U.S. National Academies published a large study of energy technologies. After reviewing many previous studies, the authors noted that â€Å"cost estimates in the open literature have varied by more than a factor of two. Recent estimates have ranged from $2400/kW to as much as $6000/kW† (Committee on America’s Energy Future, 2009, p. 526). These are cost estimates for the United States. High costs are seen in the much-delayed new Finnish reactor, discussed further below. Until new plants are built in the United States, costs will remain a major uncertainty and an obstacle to growth of the industry. e) Public opinion Dana Mead, chairman of the MIT governing body, commented that â€Å"Nuclear power generates the most varied public opinion of any power generation type. According to MIT studies, 39% of those polled feel it should be reduced, 35% feel in should be increased and 11% don’t believe it should be used at all — the highest fraction of people who are opposed to any type of generation† (remarks at the American Nuclear Society Annual Meeting, as quoted in Power Engineering, August 2007). In addition to proliferation and economic cost, the main controversies regarding nuclear power are whether the public will accept new nuclear plants, whether sites can be found where the public will accept a geological repository for their spent fuel, and whether future development should be based on the once-through or the closed fuel cycle [17]. Bringing the public into decision processes early will substantially improve the climate for nuclear power to go forward. (In the United States , the law requires that the federal agencies make the final decisions.) 5〠Future of Nuclear Power While there are still uncertainties ahead, it seems quite likely at this point that, in the near-term, new nuclear power plants will be built, both in countries that already have substantial nuclear programs and in new countries. Thus, the number of countries with nuclear power plants will increase, and since some of these countries have small grids and limited infrastructures, it is likely that smaller reactors will be used to meet some of these needs [18, 19]. In the near-term, nuclear power growth will likely be met by existing technologies and those technologies for which substantial development has already occurred. Nuclear power development will not be the only source of power to meet growing energy demands and growing concerns about global warming. The near term is also likely to see the development and deployment of more renewable power of current or evolutionary design, and possibly of clean coal technology. Other options, such as increased conservation and the deployment of more energy efficient end-use technologies, will also be exploited. In the longer term, more advanced nuclear power plants, such as the Generation IV power plants, will likely be deployed. These will be able to meet a more diverse range of energy needs than the current generation of large, centralized electricity-generating power plants can meet. Possible applications include process heat for industrial applications, the generation of fuels such as hydrogen for transportation, and a variety of possible off-grid applications [20-23]. Likewise, other energy-generating technologies will continue to develop and will be deployed as appropriate. In the much longer term, these could potentially include fusion power. If that is successful, it could ultimately replace some of the technologies of today, including perhaps nuclear fission power. 6〠Conclusion Nuclear energy alone is not a solution, but it is likely in the near Future to have an increasing role as part of the global energy mix. Through the analysis and investigation, it is clear that nuclear power can bring significant long term benefits in terms of increased access to energy and security of energy supply. Nuclear power at present does possess proven technologies that ensure adequate safety level and safe radwaste disposal. Non-proliferation of nuclear materials is effectively supported by the system of IAEA safeguards. This structure is sound and it provides the basis for the further development of nuclear energy. However, the nuclear industry needs to work on new, innovative technologies in order: on one hand, to reduce the costs and thus answer the strong challenge of competing energy generation technologies, on the other hand, to facilitate the dialogue between the nuclear industry and the public by providing more transparent, convincing solutions and designs A success ful development of innovative nuclear technologies addressing these two key challenges would permit a large-scale development of nuclear energy in the next century. Thus, in the foreseeable future, the need for the development and deployment of more advanced versions of today’s energy production technologies will continue, and all promising technologies should be pursued. It is likely that different technologies could be favored in different circumstances. These circumstances could be based on a variety of factors, including national policy, regulatory and other mechanisms in different countries, and geopolitical situations (remoteness, availability of particular resources, etc.). Globally, it appears that the world is likely to need substantial new contributions from all sources, particularly those capable of supplying significant amounts of clean, low-carbon energy. Nuclear power is one of the most promising of these sources. References [1] International Automatic Energy Agency , Nuclear Technology Review, August 2006, IAEA, Vienna , Austria. [2] Energy, Electricity and Nuclear Power Estimates for the period up to 2020, Reference Data series No. 1, July 2002, IAEA, Vienna , Austria. [3] International Automatic Energy Agency IAEA Bulletin, volume 49/1. September 2007, IAEA, Vienna, Austria. [4] Global Nuclear Energy Partnership, . [5] IAEA, 2008b.Nuclear Power Reactors in theWorld. IAEA Reference Data Series no. 2. Vienna. [6] IAEA, 2009. Energy, Electricity and Nuclear Power Estimates for the Period up to 2030. IEAE Reference Data Series no. 1. Vienna. [7] Jones, J.M., 2010. U.S. support for nuclear power climbs to new high of 62%. Gallup.com, March 30. 2010. [8] Sustainable Development in a Dynamic world, world Development Report- 2005, World Bank. [9] Bharadwaj, A., Krishnan, L.V., Rajgopal, S., 2008. Nuclear Power in India: The Road Ahead. Center for Study of Science. Technology & Policy, Bangalore (September). [10] Bilboa y Leon, S., 2009. Development of advanced nuclear reactors worldwide. Nucl.Plant J. September October. 27 (5), 36–42. [11] Rashad S.M. , Hammad , F.H.; Nuclear Power and the Environment ;Compartative Assessment of Environmental and Health Impacts of Eelectricity Generating Systems, Applied Energy 65 (2000) 211-229. [12] Rashad S.M. , Nuclear Power and the Environment Prospects and Challenges, Proceeding of Energy for Sustainable Development and Science for the Future of the Islamic World and Humanity Conference , Organized in Kuching / Sarawak , Malaysia 29 Sept-2 Oct. 2003 Islamic World Academy of Sciences, Amman , Jordan, 2006. [13] Innovative Technologies for Nuclear Fuel Cycles and Nuclear Power , Proceedings of International Conference held in Vienna, 23-26 Hune 2003 organized by IAEA et a1 , Vienna, Austria, 2004. [14] International Project on Innovative Nuclear Reactors and Fuel Cycle, . [15] Nuclear Power and Proliferation Resistance: Securing Benefits, Limiting Risk. American Physical Society, College Park, MD (May). [16] Chicago, University of., 2004. The Economic Future of Nuclear Power: Study Conducted at the University of Chicago. 2004(August). Cirincione, J., 2009. Chain reaction. Foreign Policy (May 7). [17] Nuclear Energy Study Group, American Physical Society Panel on Public Affairs, 2005. [18] MIT, 2003. The Future of Nuclear Energy: An Interdisciplinary MIT Study. . [19] Deutch, J.M., Forsberg, C.W., Kadak, A.C., Kazimi, M.S., Moniz, E.J., Parsons, J.E., 2009.Update of the MIT 2003 Future of Nuclear Power Cambridge, MA. [20] InterAcademy Council, 2007. Lighting the Way Toward a Sustainable Energy Future. Amsterdam. (October). [21] MacFarlane, A., Asselstine, J., Ahearne, J., 2008. The future of nuclear energy: policy recommendations . Bulletin of the Atomic Scientists (December 11). [22] MIT (Massachusetts Institute of Technology), 2003. The Future of Nuclear Power: An Interdisciplinary MIT Study. Cambridge, MA. [23] Nuclear Energy Agency (France), 2008. Uranium Resources Sufficient to Meet Projected Nuclear Energy Requirements Long into the Future. Paris (June 3).

What led to the American Revolution?

After the French and Indian War, which was a brutal battle against the British colonies and New France, Britain had an enormous debt to pay off. The British Empire looked to he colonies to help pay off the money, but colonists were not at all compliant with this. Nevertheless, Britain went ahead with their plans and enforced several acts that not only restricted the colonists In Issues pertaining to their economy. But also created much dissatisfaction with life in the colonies.The constant shifts in British policies regarding economic policies and trade designed to benefit the British Empire, especially the Stamp Act, Townsend Act, and Tea Act, caused much discontent amongst colonists, thus sparking a sense of rebellion that led to the orientation of unified, organized groups and ultimately the American Revolution. The Stamp Act, enforced In 1765, spurred a rebellion that later helped to create the Stamp Act Congress. The Stamp Act virtually taxed the colonists on nearly every piece of printed paper, such as newspapers and legal documents.Though the outraged colonists saw it as unjust, the British thought their enforcement was justified. As Thomas Whitely, advisor of the man who wrote the initial Stamp Act, said in â€Å"Considerations†¦ † † , , [the British] are not yet recovered from a War undertaken solely for [the Americans'] Protection†¦ Hey should contribute to the Preservation of the Advantages they have received†. According to this, the Brothels thought their primary reason for being so In debt was due to the wars they had been fighting In America towards the colonists' favor.Whitely believed that colonists should also partake in contributing towards paying off the debt. The Stamp Act became the first blatant attempt of the British to use the colonists and their growing economy to benefit the Empire. Because this act's intentions were so obvious, the colonists had extremely opposing reaction. Colonists also began boycotting stamps and goods to bell against the act. They also formed the Stamp Act Congress to devise a unified protest against the taxation.According to Patrick Henry, â€Å"the Taxation of the People by themselves, or by Person chosen by themselves to represent them, who can only know what Taxes the People are to bear†¦ Is the only Security against a burdensome Taxation, and the distinguishing Characteristics of British Freedom†. This quote from Henry portrayed the colonists' perspective on the phrase â€Å"No Taxation Without Representation† and that colonists would only find taxation fair If they were allowed o discuss their own pollens to Parliament that would actually be taken Into consideration.Overall, the Stamp Act caused discontent amongst colonists while also causing more rebellious behavior to arise. The Townsend Acts were another series of policies that greatly angered colonists, especially merchants, in that through these acts, the colonists realized the immen se and unjust control the British had over them. These acts focused particularly on following were all practical necessities at that time. Though these acts went against mercantilism in that they were bound to discourage British manufacturers and encourage manufacturers from the colonies, the creator of this taxation demanded to have this enforced no matter what.The Townsend Acts also shut down the New York assembly, who had been providing part of the money needed to house British troops when the Quartering Act was imposed. The act shut down the assembly until the full amount lost from the Boston Tea Party was appropriated. In response to this, John Dickinson, who had served in the Stamp Act Congress, stated â€Å"There is another late act of parliament which appears to me to be unconstitutional, and†¦ Destructive to the bibber of theses colonies†¦ The Townsend Acts claim the authority to impose duties on theses colonies, not for the regulation of trade†¦ UT for the single purpose of levying money upon us†. This depicts the true perspective of colonists. These acts were not enforced for the purpose of Just gaining more authority over colonists and their trade, but also exhibited the immense power the British held over the colonists. Britain taking away the assembly was what hit colonists the hardest. Though the portion with taxation on goods mostly impacted merchants, the rest were still greatly angered by how the British shut down the assembly.They began to ponder on the possibilities of Britain taking away the rights of having any assemblies since they had disassembled New Work's. This caused much uproar in the colonies, who did not want their only ties to somewhat of a government taken away by the British yet again. The imposition of the Tea Act in 1773 especially riled up colonists, even women, which proved even more that the acts were truly intolerable in that women were not very active in the rebellion up until then. At the time, th e East India Company was trundling to survive.This act helped the company and gave it the right to export its merchandise directly to the colonies without paying any regular taxes that were imposed on colonial merchants. To the colonists, it was Just another scheme from Britain to solve their issues by using the colonies towards their benefit. They opposed this act because it affected the already-standing taxation on colonists. Also, not only was the money from the act put towards helping a British company, it went towards the fund to pay of Britain's war debt from the French and Indian War. In response, he colonists boycotted British tea.In a tea party that occurred in Denton, North Carolina, the women who participated stated they were â€Å"determined to give memorable proof of their patriotism†¦ And could not be indifferent on any occasion that appears nearly to affect the peace and happiness of [their] country'. They would do anything if it meant that they were able to be free from the harsh acts from Britain. In addition, this statement was given by women who were, at the time, supposed to stay in their homes and complete housework activities such as cooking, sewing, and cleaning.This resisting behavior was unfitting to the standards of women and the act obviously discontented colonists so much that women felt the need to become involved in the political affairs. All in all, the Stamp Act, Townsend Act, and Tea Act, as well as many of the other acts, caused colonists to become discontent with life under the rule of the British. For a long time, they had been dissatisfied, but these impositions brought about a rebellious attitude that spurred colonists to resist their new common enemy: the United States evolved greatly that ultimately transformed it into how it is today.

Buddhism and Judaism Essay

In this paper I will talk about the history, beliefs and traditions from two different religions. The western religion of Judaism and the eastern religion of Buddhism are the two religions, these two religions have some similarities and some contrasts but they also share some of their own beliefs. Buddhism is the way of life on ending suffering achievable through human’s endeavor. On the other hand,† Buddhism is one of the world’s oldest and most significant religions and it has spread though almost all of Asia. Buddhism was founded 500 years before Christ (BC) and was the first major religion in the world† (Prof. Barker PowerPoint). Its creator was a young prince from India named Siddhartha Gautama† (Molloy pg. 126). On the other hand, the Buddhism religion story began when â€Å"Siddhartha mother Queen Maya had a dream, on a night of the full moon. On that night of the full moon Queen Maya had supernatural dream about a special being known as the Buddha. The dream was about the Buddha being reborn as a human, the Buddha was going to be reborn as the child she was about to have Buddha. When Siddhartha Gautama was born, Maya felt ill after giving birth to Siddhartha and died a few days later†( Molloy pg. 127) On the other hand, when Siddhartha was born they noticed that he had promising sign of a great human being. â€Å"The mark that Siddhartha had mainly means that he will become a Buddha or a world emperor. His father was quite happy with the idea that he could become a world emperor. On the other hand, his father was try to prevent him from becoming a spiritual leader, by keeping him always from things that might send him into a religious direction Siddhartha was kept in one or another of their three palaces, and was prohibited from experiencing much of what ordinary folk might consider quite commonplace. He was not permitted to see the elderly, the sickly, the dead, or anyone who had devoted themselves to spiritual practices. Only beauty and health surrounded Siddhartha† (Video notes of Buddha part 1). Additionally, Siddhartha grew up and he trained in the arts of war. He married when he was 16 years old. But as Siddhartha continued living in the comfort of his palaces, he grew rising restless and curious about the world beyond the palace walls. He finally insisted that he be allowed to see his community and his lands but his father agreed that Siddhartha should still not see the kind of suffering. But one day Siddhartha violated his father rules and visited a close city and he observed the pain of ordinary life. He saw and was moved by what are called the four passing sights what is known as the four noble truths† (Molloy pg. 128). On his journey Siddhartha saw an old man and he learned the process of ageing and that there no stopping ageing. The second sight was when Siddhartha saw a sick man and he learned that everyone could get sick. The three sight that he saw was a dead body and he learned that everyone must die and suffering in life. The fourth sight was when he saw a monk and he learned that they give everything up just so they could end suffering. When Siddhartha return back to his palace he saw his new born son and his wife. He was thinking about the horrible things that he saw outside the palaces, Siddhartha wanted to find out his own answers to life suffering, so he abandoned his family†( video note of Buddha part 2).. Siddhartha went on a journey to find the answers of suffering, by using meditation and fasting and one day Siddhartha saw a musician fixing his guitar, he saw the guitar must be in the middle so the guitar could sound well. He decided he must follow the middle way; he had no idea how he could reach the middle way. In fact, Siddhartha had been traveling for six years and has experience suffering but he still couldn’t find the way to enlightenment. Siddhartha sat under a tree and told himself that he will not leave until reaching enlightenment (video note of Buddha part 3). † Bring the time Siddhartha spend under the tree, he found the prescription to reach Enlightenment and Nirvana that is called The Four Noble Truth (video note of Buddha part 4) The Four Noble Truth are chain about life (1) suffering exists; (2) it has a cause; (3) it has an end; and (4) there is a way to attain releases from suffering† (Michael Molloy pg. 34). Siddhartha was 35 year old when he past the four Janice to reach Enlightenment and Nirvana. Buddha dead by an illness called food poisoning at the age of 80 (video note of Buddha part 5). The religion of Buddhism is still practice in this day. Also Buddha’s teachings were not recognized until several years ago after his death. On the other hand, Judaism is also a system of life, but it focuses on interpersonal behavior and taking routine activities and educational them to something special. According to an overview of Jewish history, was created around 2000 before Common Era (BCE). Moses was one of the leaders of the Israelites, chief the Israelites out of the slave detention occurring in Egypt. On the other hand, Moses received the Law of God on Mount Sinai afterwards. In addition, the Israelites were direct to the promised-land by Joshua in which Samuel assisted in the construction of the kingdom and the new king becoming Saul. Also, Jerusalem was generated by King David while King David’s son, King Solomon had the first temple construct in Jerusalem after King David’s death. The temple was smashed in the70 Common Era (C.  E) â€Å"which brought about the end of the temple-based ceremonial religion and its community spreading of the Jewish individuals all through the world until 1929-1940s when the Holocaust was created† (Molloy pg. 290). On the other hand, the beliefs of the Judaism individuals start with 13 fundamental beliefs that have been accepted for several centuries such as: 1). God exists, 2). God is one and exceptional, 3). God is spiritual,4). God is perpetual, 5). Prayer is to be directed to God alone and to no other, 5). The words of the prophets are true, 6). Moses was the supreme of the prophets, and his prophecies are correct, 7). The Written Torah and Oral Torah were given to Mose, there will no other Torah, 8). God knows the thoughts and deeds of men, 9). God will recompense the good and discipline the wicked, 10). The Messiah will come, 11). His dead will be raise from the dead. 12). The belief of a Buddhist individual begin with an individual going through a cycle of birth, life, and death, this cycle is measured to be reincarnation and can occur many times until the individual resigned his or her needs and his or her self obtaining a status of nirvana. video note of Judaism). On the other hands, Buddhist individuals do not believe in a specific God, prayer, or the obligation for a savior, or eternal life after passing away. After the dead of Buddha, Buddhism has incorporated with local sacrosanct ritual traditions, viewpoints, and customs as the religion extended through Asia. On the other hand, an individual does not have to read the Tipitaka from beginning to end to be familiar with the four noble truths, which are: 1). There is pain, 2). There is reason for suffering 3).  There is termination of suffering 4). There is path leading to the cessation of pain ( Molloy pg. 134). As comparing Buddhism and Judaism several differences occur. For example, the belief that there is only one creator or God is by Jewish religion is not shared with Buddhist religion. Another difference is in the Doctrine that each respective religion follows, Jewish persons follow the Torah and Talmud as with the Buddhist persons following the Tipitaka. Both doctrines are significantly different within the teachings. An additional difference between the two religions is Judaism’s principle to life is to be submissive to God whereas Buddhism’s principle to life is to stop the persistent cycle of reincarnation and obtain Nirvana. On the other hand, Buddhism and Judaism have some similarities. For example, both religions have an authoritarian system that should be pursued but not required. In addition some similarities between Judaism and Buddhism are that Judaism follows the Ten Commandments whereas Buddhism follows the Eightfold Path, which is parallel to the Ten Commandments. Both religions also have structure created for worship their belief; however, their buildings have different names, Jewish individuals name their places of worship synagogues and Buddhist individuals, names their places of worship temples. Judaism and Buddhism individuals have some contrasts. For example, Judaism is a dietary support religion, they believe that a person has one life and they should live to the fullest, using that time to perfect the world. They do not focus on the eternal life, and in fact has no set doctrines concerning the eternal life. On the other hand, the Buddhism has no role for deity in accomplishing, they has no a set of right or wrong behaviors just suggestions, enlightenment is attained by individual endeavor and they believes in the reincarnation (Molloy, pg. 178). On the other hand, one of the Judaism traditions is the Bar/Bat Mitzvah; this tradition takes places when a young individual turns 13 for boys or 12 for girls. It is an event that takes place acknowledging he or she has taken the responsibility to continue to follow Jewish law and has become part of the adult Jewish population. In addition, the Jewish community has several holidays, but they are only 11 that are considered to be important in Judaism. The first was â€Å"the Passover, this holiday begins on the fifteenth day of the Jewish month of Nissan, also known as March/April; this holiday is referred to the walk of God over the houses of Jewish community as he was slaying the firstborn of Egypt also this holiday lasts seven days. During this holiday the community cannot eat grains such as: oats, barley or wheat, but they can eat unleavened bread† (Molloy pg. 04). Also, during these holidays they clean their homes literally from top to bottom. However, their celebration that consists fasting firstborn male children, than there is an exceptional meal made to remind them the objective of the holiday. The second holiday is the Yom Kippur this holiday is the Day of amends. During Yom Kippur holiday the Jewish needs to take a day of fasting and repentance to reconcile their soul with the Creator for t he mistakes they have made in the previous years. However this holiday encourages a Jewish individual to make penitence for the mistakes that he or she has committed against another. In contrast fasting from sunset to the evening previous to the Yom Kippur to sunset the day of Yom Kippur is also an obligation during this holiday. The third holiday is Rosh Hashanah meaning the Jewish New Year. This holiday take place between Labor Day and Columbus Day and this holiday is celebrated for a week long episode and is a manifestation of the past year and a time for resolutions to be made. In addition, the two most important holidays that most Jewish individuals are involving are the Rosh Hashanah and the Yom Kippur. This holiday usually take place twice-a-year (Molloy, pg. 327). On the other hand, Buddhism has different traditions, and they did some celebration too. For example, when an individual is converting in to a Jewish he or she has witnessed and is rising within Judaism. Also Buddhism has three immense branches that are acknowledged today such as: Theravada, Mahayana, and Vajrayana. Each branch appeared after a previous one, also and according to some people’s beliefs that crucial aspects of all three branches existed simultaneously. For example, Theravada means the way of the leaders. It is generally found in Sri Lanka and Southeast Asia, and claim to have kept the knowledge, it is not likely. First, they passed down teachings in verbally, but finally they wrote them down. The monks beg for food day by day which means the monasteries are in towns, and come back to help their community. However, Mahayana Buddhists has their own set of scriptures, and various are called sutras. Their belief recommends reaching nirvana, not just the monks. The Mahayana Buddhists also worship bodhisattvas which is the one who have gained enlightenment and so possibly will enter nirvana. They decide to be reborn and to stay in the world to assist other people overcome their problems and gain enlightenment. Also Vajrayana Buddhist generally called Tantric Buddhist, are often linked with Tibetan Monks. They are ritualistic like the Mahayana Buddhists. All traditions distinguish the Buddha as an enlightened teacher who communal his insights in order to assist people end pain in agreement with the laws of Karma. Karma is one of the important principals of Buddhism; it’s believed that all is consistent, by having excellent karma is to be reincarnated into impressive content (Molloy pg. 164). Additionally, the Buddhists believe what you’re reincarnated into, is up to your karma in your ancient times life it might be an animal, insect even; male or female all depends on the karma. Consequently all living organisms have the equal importance; even killing a bug generates bad karma. Also Buddhism states that one may never be truly cheerful with hatred in their hearts. It also meaningful out that hatred comes from lack of knowledge, vengeance, disgust, and vengeance only becomes a never ending cycle, and does no all right in the end (Molloy pg. 138). The Buddhism community has some extraordinary holidays held throughout the year and some of the celebrations are related to the birthdays of Bodhisattvas in the Mahayana tradition or other important dates in the Buddhist calendar. However, the most significant celebration occurs every May on the night of the full moon, when Buddhist all over the world, celebrate the birth, Buddha and his enlightenment and Buddha and his death it has been celebrate over several years ago. It has become to be known as Buddha Day Also other important holidays for the Buddhism Community are the festivals, people go to the local temple or monastery and present food to the monks and take the Five Precepts and listen to a Dharma speak. In the afternoon, they hand out food to the poor to make merit and in the evening connect perhaps in a ceremony of circumambulation as sign and respect for the Buddha (Molloy pg. 146). In Conclusion, as focus on two religious (Buddhism and Judaism) I was able to understand the importance and the role of each religious and how this influences the life of each individual. Also, I think that is very interesting to have knowledge of other cultures and to understand their beliefs, traditions and culture.

Alcan Case Four Essay Example | Topics and Well Written Essays - 1250 words

Alcan Case Four - Essay Example Emergence conditions may arise any time in any organization and measures should be put in place in order to provide the employee with the best care in case of such an appraisal. The development and implementation of an emergence plan would ensure that such situations are handled well. Injuries are the inherent risks in emergence situations, and the only way to respond appropriately to emergent situation is been always prepared. Being adequately prepared requires that there is an emergence plan; proper training of personnel, making sure medical equipment is well maintained, proper and adequate means of communication, proper utilization of medical equipment, and continued education for all personnel in emergency medicine (Belmer, 2006)..This paper discuses the Alcan organization with a major focus on Organization Disaster Recovery Plan, Political Forces Influencing IT Improvements within the organization and the Change in Management Plan. Alcan Disaster Recovery Plan In cases where the re arises an earthquake, there is the need for an Emergency Plan Rehearsal. Emergence or the disaster can be defined as a crisis situation that causes wide spread damages that far exceeds our abilities to recover. The possibility of occurrence of an Emergence or disaster, place, time, and its severity of striking might be reasonably and in certain cases be accurately predicted by scientific and technological advances (Belmer, 2006). There is always a definite pattern of occurrence of emergence and thus to some extent the impact of damage can be reduced though the extent of damage itself cannot be reduced. Earthquakes are among the natural types of emergences that cause physical injury and fractures. Disaster or Emergence management refers to the action that is taken by an organization as a response to an unexpected event that is adversely affecting either resources or people, as well as threatening the normal operations of the organization. In this case, Disaster Management involves the development of the disaster recovery plan and the implementation of such a plan (Belmer, 2006). The development of the disaster recovery plan is meant to minimize the risks of the disasters and helps in handling them whenever they occur. Related techniques for disaster management include contingency management, risk management and crisis management. Emergency management, on the other hand, is a discipline that deals with avoiding risks and it entails preparing for emergence before its occurrence, emergence response such a quarantine, emergence evacuation, and mass decontamination, as well as rebuilding and supporting the societies after the occurrence of either man-made or natural disasters (Belmer, 2006). There are a number of advantages of developing an Emergency Plan Rehearsal. First, while coming up with an Emergency Plan Rehearsal, one would need to develop a disaster recovery continuity plan. The disaster recovery continuity plan will be a helpful tool in identifying area s of concern. One would have to engage with a community to help him, or her in arranging the brainstorming events, prepare checklists, interviews, questionnaires, workshops, access expert facilitators, review assumption lists, and use data from other projects. Dong this, would help assess each event on a probability scale (Belmer, 2006). Secondly,

The Effects of Overcrowding on Tokyo City Essay

The Effects of Overcrowding on Tokyo City - Essay Example Overcrowding has had many negative effects on Japanese over the years. It has caused severe indirect and direct health risks to all sections of the population, especially the young children, elderly, and the disabled. It has led to insufficient aeration in homes leading to or exacerbating respiratory illness like Asthma. In addition, overcrowding has aggravated health hazard s linked to deprived and inadequate water supply and poor systems for hygiene. This is mainly because there has been inadequate fresh water for sewage treatment as well as for consumption in Tokyo due to an increase in human population. Consequently, the demand for fresh water is high than the supply due to overcrowding. Overcrowding has also led to lack of space directly affecting the psychological well being and physical development of the disabled in the society. Disabled people require enough space to move about from one place to another as wheel chairs and other objects aid them. Lack of adequate space due t o overcrowding makes it difficult for people to move from a point to the other. In addition, disabled people require enough space for their exercises in order for them to be more flexible. In addition, overcrowding has contributed to extensive social problems. It has made it hard for women to access economic and social resources by augmenting their responsibilities at home. A significant number of women in Tokyo are left at home taking care of their children and household chores making it difficult for them to have time for these resources. Overcrowding has also led to increased levels of air pollution, noise pollution, and soil contamination. There has also been a reduction of natural resources, particularly fossils fuels.

How Do Corrections Support the System Efficiency Essay

How Do Corrections Support the System Efficiency - Essay Example Corrections in criminal justice involve punishing the guilty with a view of reforming them from their criminal ways. The political and social groups keep on debating the core issues of behavior change and rehabilitation in the criminal justice system. In order to measure the effectiveness of correctional facilities in criminal justice system, this paper will focus on five aspects of correctional performances. The first aspect is security. The role of a correctional facility is to provide security for the community as well as for the offenders. The role of a prison is to keep the offenders away from other members of the community. The criminal justice system believes that by keeping the offenders away from the community, the community will be free from danger. An efficient correctional facility is one that is free from prison breaks. Correctional facilities the world over have been effective in reducing prison breaks. An efficient correctional facility provides security for the inmate s both internally and externally. If a correctional facility is prone to prison breaks, then that facility is not secure hence inefficient. Internal security is important in reforming the offenders. Many prisons in the world have been related to drug sale, internal penetrations and exchange of contrabands thus undermining the effectiveness of prisons as correctional facilities. However, prison reformists are coming up with ways of combating such behavior. These include education of inmates on the adverse effects of drugs and other contraband material within the prisons. In the United States, most prisons are filled with prison gangs and contrabands that control movement of food and silverware within the prison’s dining halls. These loopholes are however diminishing due to strict rules by the administration. Correctional facilities are important in ensuring the safety and security of criminal convicts. This is because most correctional facilities are designed to keep the priso ners safe. The prison has been effective in keeping the prisoners safe from harm, public lynching or persecution by rival criminal groups. Research has shown that prisoners and prison staffs assaulted are reducing due to the continuous reforms within the correctional facilities. In some cases an inmates who gets assaulted while in prison is most likely to take revenge when he gets out. The correctional facilities aim at reducing incidences of assault in the prisons in order to effect behavior change. Additionally, tough measures are being taken against individuals caught trying to assault an inmate or staff regardless of the reason for the differences. Correctional systems are essential in keeping law and order with the communities. The correctional system is meant to keep the prisoners in order. The correctional centers are efficient in keeping the prisoners in line. The prisoners are educated on the importance of upholding law and benefits of upholding law. The ability of the pris on management and administration to enforce rules and regulations effectively help to keep the prisoners in line. Funds to help the administration run the prisons are being put in place to enhance the performance of the correctional facilities. The ability of a prison to prevent and avoid misconduct and disturbances will help keep order in the prisons. Fostering self care among offenders is another important