The History Of The Life Cycle Costing Accounting Essay

Capital goods are machines or merchandises that are used by makers to bring forth their end-products or by service organisations to present their services. E.g. power generators, medical equipment used by infirmaries to name and handle patients, trains used by a service organisation such as Virgin Trains to transport clients to their finishs. Capital goods are one of the most of import parts of a company or organisation ‘s assets. They can be used for their useable life to bring forth the merchandises or services for the clients and increase the value. It is the involvement of both the manufacturer/supplier and customer/user to hold a full apprehension of the capital good life rhythm and its associated costs. It is widely believed that there are several life rhythm theoretical accounts in industry to see and most of them are instead similar. Fig. 2.1 shows one general life rhythm theoretical account: Fig. 2.1 A General Life Cycle Model ( Source: hypertext transfer protocol: //www.ugs.com/ ) Phase 1 Conceive: The life rhythm starts with the definition of the capital good based on clients ‘ demands. Phase 2 Design: This stage consists of elaborate design and development of the capital good, prototype testing, pilot release and full merchandise launch. It can besides affect redesign and betterment to bing capital good. Phase 3 Realize: Once the design of the capital good is complete the method of fabrication is defined. Phase 4 Service: The concluding stage of the life rhythm involves pull offing of in service information, supplying clients and service applied scientists with support information for fix and care. Finally, there is an end-of-life to the capital good. It needs to be considered whether it is disposal or devastation of stuff. One of the most singular things about life rhythm is that life rhythm procedure is iterative ( Fig. 2.2 ) . It is ever possible that something does n't work good in any stage sufficiency to endorse up into a anterior stage. Fig. 2.2 The loop feature of life rhythm procedure ( Beginning: hypertext transfer protocol: //www.ugs.com/ ) Another life rhythm theoretical account is developed by Kumar, et Al. ( 2000 ) , which consists of 5 stages ( Fig. 2.3 ) . In the first stage, demands and demands are defined based on feedback from the clients and cognition of proficient possibilities. From the specifications of the capital good major proficient parametric quantities can be defined. Following, the system is wholly designed. After that, multiple units of the system are produced. Then, in the development stage, the capital good/system is used, by and large for extended periods ( 10-40 old ages ) . Finally, the capital good/system is disposed of. Fig. 2.3 Life rhythm of a capital good ( Kumar, et al. , 2000 ) To find the costs associated with the different stages, Life Cycle Costing ( LCC ) analysis can be a really utile tool. 2.2 Life Cycle Costing LCC analysis was foremost introduced and developed by the U.S. Department of Defense in order to minimise the disbursals of their purchased equipment. Nowadays the construct is widely used in both private and public sectors every bit good as in different capital goods industries. In Fig. 2.4 a typical illustration is given on the costs distribution associated with the different stages of the capital good life rhythm. Fig. 2.4 Costs distribution of the capital good life rhythm To be brief, Life Cycle Costing ( LCC ) is a methodological analysis for measuring assets that takes into consideration all costs originating from having, runing, keeping, and disposing of the plus ( Fuller and Peterson, 1996 ) . It is the entire discounted cost of acquisition, operation, care and disposal of an plus or system over a fixed period of clip. The elements of cost will be added together to give the entire cost for each point and a expansive sum for the plus through its life clip on a common footing for the period of involvement. LCC analysis enables determinations on acquisition, care, renovation or disposal of the plus to be made in the visible radiation of full cost deductions. Following are two decompositions of costs from different positions. From the position of clients, they are most interested in the Entire Cost of Ownership ( TCO ) . The Entire Cost of Ownership ( TCO ) is the summing up of the cost of geting and having or change overing an point of stuff, piece of equipment, or service and post-ownership cost, including the disposal of risky and other fabrication waste. It besides includes the cost of lost gross as a consequence of downtime or break of service or stop merchandise. Therefore, under the traditional contract ( without the performance-based logistics or power by the hr contract ) : TCO = C acquisition + C care + C downtime + C disposal ( 2.1 ) Acquisition costs: It is the costs during the first three stages of the capital good life rhythm ( Fig. 2.3 ) , viz. , the initial cost incurred prior to seting the system into service which in many instances is high. It reflected in the gross revenues monetary value for new systems. The remainder of the TCO occurs after the purchase stage. Multiple types of costs arise during the development stage, with care and downtime accounting for the largest proportion. Care costs consist of all the resources needed for care, which may be executed by the client or by the maker or a 3rd party. In any instance, the points that have to be paid for include trim parts, service/maintenance applied scientists, substructure and direction. Downtime costs may dwell of direct costs, such as those caused by a decrease in the end product of a mill, and indirect costs, such as those caused by loss of repute and resulting loss of future grosss. Finally, in the disposal stage, there will be disposal costs. Disposal cost is the cost or addition of acquiring rid of assets after usage. These may be important if systems contain environmentally unfriendly stuffs. In many instances, the disposal costs are low. While in some instances, systems or parts of systems may be refurbished and can be reused, so that disposal may even take to gross alternatively of cost. To give an feeling of how high the costs of a capital good may be after purchase, Fig. 2.5 shows how the TCO of an engineer-to-order system is divided over the acquisition, care and downtime costs ( A-ner et al. , 2007 ) . Fig. 2.5 the TCO of an engineer-to-order system The consequences showed that the sum of down clip costs can account up to 48 % of entire LCC while care cost history for 27 % . For other systems, we may acquire different Numberss, but by and large the tendency is the same: the acquisition costs history for merely a fraction of the TCO. The care and downtime costs accounted for a important proportion. When the clients buy a new system, they are implicitly doing farther investings that are 2-4 times every bit great as the acquisition costs. Therefore, it is of involvement of both original equipment makers ( OEM ) and their clients to minimise the TCO. Another decomposition of costs is given by El-Haram and Horner ( 2003 ) . Harmonizing to their survey, Life rhythm costing is composed of entire acquisition cost, entire installation direction ( operation and support ) costs, and entire disposal cost: CT = C acquisition + C installation direction + C disposal ( 2.2 ) Facility Management Costs: Under LCC analysis, installation direction ( operation and care ) costs are future disbursals which are similar to the care and downtime costs. Facility direction costs may be two to three times higher than acquisition costs. Therefore, there is a demand to plan undertakings that minimizes installation direction costs. 2.3 The Life Cycle Costing Process Life Cycle Costing is a six-staged procedure as show in Fig. 2.6: Fig. 2.6 Life Cycle Costing procedure ( Life Cycle Costing guideline, 2004 )Phase 1 Plan LCC analysisThe Life Cycle Costing procedure begins with the development of a program, which addresses the intent and range of the analysis. The program should: Specify the analysis aims in footings of public presentation required to help direction determinations. Describe the range of the analysis sing the life-time of the capital goods/assets, the operating environment and the care support resources to be employed etc. Identify any implicit in conditions, premises, restrictions and restraints ( such as minimal plus public presentation, handiness demands or maximal capital cost restrictions ) that might curtail the scope of acceptable options to be evaluated. Supply an estimation of resources required and a coverage agenda for the analysis to guarantee that the LCC consequences will be available to back up the decision-making procedure. The program should be documented at the beginning of the Life Cycle Costing procedure to supply a focal point for the remainder of the work. Thus the customers/users can reexamine the program to guarantee their demands have been right interpreted and clearly addressed.Phase 2 Select/develop LCC theoretical accountPhase 2 is the choice or development of a LCC theoretical account that satisfies the aims of the analysis. LCC theoretical account contains footings and factors which enable appraisal of all relevant constituent costs. Before choosing a theoretical account, the intent of the analysis and the information it requires should be identified. The theoretical account should besides be reviewed with regard to the pertinence of all cost elements, empirical relationships, invariables and variables. A figure of available theoretical accounts can be used for LCC analysis. And in some instances it is appropriate to develop a specific theoretical account. In either instance, the LCC theoretical account should: Construct a cost dislocation construction ( CBS ) that identifies all relevant cost classs in all appropriate life rhythm stages. Cost classs should go on to be broken down until a cost can be readily estimated for each person cost component. Identify the cost elements that wo n't hold important impacts on the overall LCC of the capital goods/assets. These elements may be eliminated from farther consideration. Make appropriate premises which should be documented to steer and back up the subsequent stages of the analysis procedure. Choose a method for gauging the cost associated with each cost component to be included in the theoretical account. iˆ Determine the information required to develop the estimations and place beginnings for the informations. Identify uncertainnesss that are likely to be associated with the appraisal of the cost elements. Integrate the single cost elements into a incorporate LCC theoretical account, which provides the LCC consequences required to run into the analysis aims.Phase 3 Apply LCC theoretical accountApplication of the LCC Model involves the undermentioned stairss: Obtain informations and develop cost estimations and their timing for all the basic cost elements in the LCC theoretical account. Identify cost drivers by analyzing LCC theoretical account inputs and end products to find the cost elements that have the most important impact on the LCC of the capital goods/assets. Validate the LCC theoretical account with available historical informations if possible. Summarize and categorise the LCC theoretical account outputs harmonizing to the logical groupings ( e.g. fixed or variable costs, acquisition or ownership costs, direct or indirect costs ) . Conduct sensitiveness analyses to analyze the impact of fluctuations to premises and cost component uncertainnesss on LCC theoretical account consequences. Particular attending should be focused on cost drivers, premises related to plus use and different price reduction rates. Review LCC outputs against the aims defined in the analysis program phase to guarantee that all ends have been fulfilled and that sufficient information has been provided to back up the determination. If the aims are non met, extra ratings and alterations to the LCC theoretical account may be required.Phase 4 Document and reexamine LCC consequencesThe consequences of the LCC analysis ( including all premises ) should be documented to guarantee that the consequences can be verified and readily replicated by another analyst if necessary and let the customers/users to clearly understand both the end products and the deductions of the analysis along with the restrictions and uncertainnesss associated with the consequences. Besides, a formal reappraisal of the analysis procedure may be required to corroborate the unity and truth of the consequences, decisions and recommendations. The study should incorporate the undermentioned basic contents: Executive Summary: a brief outline of the aims, consequences, decisions and recommendations of the analysis. Purpose and Scope: a statement of the analysis aim, plus description including a definition of intended plus usage environment, operating and support scenarios, premises, restraints. LCC Model Description: a sum-up of the LCC theoretical account, including relevant premises, the LCC cost elements and breakdown construction along with the methods of appraisal and integrating. LCC Model Application: a presentation of the LCC theoretical account consequences including the designation of cost drivers, the consequences of sensitiveness analyses and the end product from any other related analyses. Discussion: treatment and reading of the consequences including designation of uncertainnesss or other issues which will steer determination shapers and users in understanding and utilizing the consequences. Decisions and Recommendations: a presentation of decisions related to the aims of the analysis and a list of recommendations along with designation of any demand for farther work or alteration of the analysis.Phase 5 Prepare Life Cycle Costing AnalysisThe Life Cycle Costing Analysis is basically a tool, which can be used to command and pull off the on-going costs of the capital goods/assets. It is based on the LCC Model which was developed and applied during the old phases with one of import difference: it uses informations on nominal costs. The readying of the Life Cycle Costing Analysis involves reappraisal and development of the LCC Model as a â€Å" real-time † cost control mechanism. This requires altering the bing footing from discounted to nominal costs. Estimates of capital costs will be replaced by the existent monetary values paid. Changes may besides be required to the cost dislocation construction and cost elements to reflect the plus constituents to be monitored and the degree of item required. Targets are set for the operating costs and their frequence of happening based ab initio on the estimations used in the old phases. These marks may alter with clip as more accurate information is available, either from the existent plus operating costs or from benchmarking with other similar assets.Phase 6 Implement and monitor Life Cycle Costing analysisExecution of the LCC analysis involves the uninterrupted monitoring of the existent public presentation of the capital good/asset during its operation and care stages to place countries in which cost nest eggs may be made and to supply feedback for future life rhythm bing planning activities. 2.4 Life Cycle Costing Model An appropriate LCC theoretical account is provided in Fig. 2.7 by Woodward ( 1997 ) . The theoretical account shows in the first measure the cost elements of involvement are defined from the position of manufacturer/supplier and of the customer/user. The 2nd measure defines the cost construction to be used, which will ensue in the possible trade-off relationships. The following measure is to find the mathematical relationship between the costs. The 4th measure is to set up a methodological analysis to measure the trade-off points of LCC sing all the relationships and uncertainness. Finally we get the LCC analysis consequences. Fig. 2.7 the LCC analysis theoretical account ( Woodward, 1997 ) 2.4.1 Cost elements Estimating the entire LCC requires breakdown of the capital good/asset into its component cost elements over clip. The degree to which it is broken down will depend on the intent and range of the LCC survey and requires designation of: important cost generating activity constituents the clip in the life rhythm when the work/activity is to be performed Relevant resource cost classs ( e.g. labor, stuffs, fuel/energy ) Woodward ( 1997 ) identified the undermentioned of import cost elements when carry oning the LCC analysis: Acquisition costs Life of the merchandise or system Discount rate and rising prices Operating and Care costs Disposal cost Information and feedback Uncertainty and sensitiveness analysis For the last two points: Information and feedback is required to prove whether the LCC computations are accurate ; the uncertainness takes different rising prices and discounting scenarios into history ; the sensitiveness analysis measures the public presentation fluctuations and design options. For case, if a little alteration in a parametric quantity consequences in a big alteration in result, the result is sensitive to that parametric quantity. Costss associated with LCC elements may be farther allocated between repeating and non-recurring costs. LCC elements may besides be estimated in footings of fixed and variable costs. To ease control and decision-making and to back up the Life Cycle Costing procedure, the cost information should be collected and reported in a mode consistent with the defined LCC dislocation construction. 2.4.2 Cost dislocation construction In order to carry on a LCC analysis it is necessary to make a construction that facilitates the designation of undertaking costs in each of the life rhythm stages. The British Standard 5760, portion 23, has a cost dislocation construction ( CBS ) that identifies all relevant costs classs in all appropriate life rhythm stages. The life rhythm cost dislocation construction has five degrees ( Fig.2.8 ) : Fig. 2.8 LCC break-down constructions Flat 1: The undertaking degree has four stages: design, production, installation direction and disposal. Flat 2: The stage degree break down the four stages into their several cost classs, viz. the design and development costs ; the production and assembly costs ; the operation, service, support and care costs ; and the remotion and disposal costs. Flat 3: The class degree takes each class and subdivides it into its cost elements. The design and development costs include the costs related to research and development, technology design, development and trials, and design certification. The production and assembly costs comprise fabrication and assembly, installation building, and initial logistic support costs. The operation, service, support and care costs contain operations of the system in the field, maintaining the system up to an acceptable criterion through service and care, and prolonging care and logistic support throughout the system life rhythm. Finally, the remotion and disposal costs of the system are the estimated value of a system at the terminal of its expected life, including pulverizing cost, recycling or recycling cost and redemption value ( Blanchard et al. , 1995 ; Kumar et al. , 2000 ) . Flat 4: The element degree takes the classs from degree 3 and interrupt them down into their bomber cost elements. For case, the costs related to research and development can be disaggregated into the costs of forces, informations aggregation, historical information analysis and other elements. The cost of operation in the field costs can be broke down into the cost of electric, natural gas, H2O etc. Flat 5: The undertaking degree is the entire cost of all the resources required to finish a undertaking. Fig. 2.9 shows a LCC dislocation construction based on Blanchard et Al. ( 1995 ) . Life Cycle Costing ( LCC ) Design Production Facility direction Disposal Design and development Production and assembly Operations service and care Removal and disposal Research & A ; development Fabrication and assembly Operationss Engineering design Manufacturing technology Tools and trial equipment Fabrication Inspection and trial Quality control stuff Packing and transporting Service and care System technology Electrical design Mechanical design Dependability Maintainability Human factors Logistic support analysis Maintenance/support forces Spare/repair parts Trial and support equipment Transportation system and handling Maintenance/support preparation Maintenance/support installations Maintenance direction Technical informations Computer resources System downtime Construction Fabrication installations Trial installations Operational installations Care installations Development and trial Engineering theoretical accounts Trial and rating Design certification Initial logistic support System alterations Program direction Provisioning Initial stock list direction Technical informations readying Initial preparation Training equipment Trial and support equipment Fig. 2.9 LCC dislocation construction ( based on Blanchard et al. , 1995 ) Estimating cost elements The method used to gauge the cost elements in LCC computations will depend on the sum of information available. By definition, elaborate cost informations will be limited in the early phases, peculiarly during the design/acquisition stage. Cost informations during these early phases will necessitate to be based on the cost public presentation of similar plus constituents presently in operation. Where new engineering is being employed, informations can merely be based on estimated unit cost parametric quantities specified or suggested by the technician. More information on the plus constituent costs will go available during the usage of the capital good/asset, enabling more complete and descriptive costs to be defined. 2.4.4 The estimating cost relationships The bulk of the cost drivers are determined and locked up in the design stage. This stage determines the dependability, maintainability and the effectivity of the system and its constituents. It is of import to hold a good apprehension of how specified assets or systems will execute in the hereafter. Dependability is the chance that a merchandise manufactured to a given design will run throughout a specified period without sing a indictable failure, when maintained in conformity with maker ‘s instructions and non capable to the environmental or operational emphasiss beyond bounds stipulated by the maker or put Forth in the purchase understanding ( Moss and Dekker, 1985 ) . Maintainability is that component of merchandise design concerned with guaranting that ability of the merchandise to execute satisfactorily can be sustained throughout its intended utile life span with minimal outgo of money and attempt understanding ( Moss and Dekker, 1985 ) . A system is technically available when it can run into the throughput where its client agreed on. Availability of a system is typically measured as a factor of itsA dependability. The System Availability is the chance that a system will be in a status to execute its intended map when. As widely recognized, the expression for system handiness is: System availability= ( 2.3 ) In general it can be stated that LCC are mostly determined by the system handiness ( A ) demands set by the client: LCC = C ( A ) acquisition + C ( A ) maintenance+ C ( A ) downtime+ Cdisposal ( 2.4 ) A ( 2.5 ) Where MTBF: Mean-Time-Between-Failures and MTBF measures the system uptime MDT: Mean-Down-Time and MDT measures the system downtime The most of import facet of LCC in the design stage is the average clip between failures ( MTBF ) of the system. MTBF is defined as the mean clip before the first failure of a repairable system occurs ( Kumar et al. , 2000 ) . On one manus MTBF plays an of import function in the costs of the design stage, increasing the MTBF of the system will increase the system ‘s acquisition cost ( A-ner et al. , 2008 ) . On the other manus it besides plays an indispensable function in the care costs of the life rhythm, viz. , increasing the MTBF of the system will cut down the care costs. The other of import facet is the clip the system is expected to be out of operation when a failure occurs. Although system ‘s MTBF are rather long, the mean down clip ( MDT ) determines the costs of non runing for each system failure. Therefore OEMs should do certain these down times are every bit low as possible. The relationship between LCC and system handiness is complex because alterations in system handiness can increase certain LCC constituents and lower others. Thus it means that there will be a trade-off point between the MTBF, MDT and the LCC. Elaborate treatments will be made in the undermentioned chapters. 2.5 Discounting and Inflation Discounting and rising prices are two of import constituents which should be treated carefully when ciphering the LCC. Discounting is a method where the investing for a future period is adjusted to the clip value of money by a price reduction rate. A price reduction rate is the per centum of difference between the value of an investing paid in the present and the value of an investing paid in the hereafter. Besides, in LCC analysis it is common to take into history rising prices rates for the future period. In order to take some uncertainness into history different rates can be chosen. The associated price reduction rate should be used with attention, since there are differences between existent and nominal price reduction rates. The former excludes rising prices and the latter includes rising prices. In concern activities, price reduction rates are normally based on market involvement rates, that is, nominal involvement rates which include the investor ‘s outlook or general rising prices. Market involvement rates by and large serve as the footing for the choice of a nominal price reduction rate, which is used to dismiss future costs expressed in current dollars. In contrast, the existent price reduction rate needed to dismiss changeless dollar sums to show value reflects merely the existent gaining power of money, non the rate of general rising prices ( Fuller and Petersen, 1996 ) . The existent price reduction rate, vitamin D, can be derived from the nominal price reduction rate, D, if the rate of rising prices, I, is known. The relationship is as follows: ( 2.6 ) Then the general expression for the LCC present-value theoretical account is: ( 2.7 ) Where LCC= entire LCC in present-value Ct= amount of all relevant costs, including initial and future costs N= figure of old ages in the survey period, and d= existent price reduction rate used to set hard currency flows to show value Furthermore, the price reduction rate is likely to alter from period to period and there are many price reduction rates. When utilizing the existent price reduction rate in present value computations, cost should be expressed in changeless dollars. Taxs and depreciation allowances should be accounted for in LCC computations, every bit good as any local value consequence. By and large, the straight-line method of depreciation is used. It is simple to utilize and it is based on the rule that each period of the plus life should deprecate every bit ( Ellis, 2007 ) . 2.6 Decision LCC analysis is used as the footing for monitoring and direction of costs over the capital good or plus ‘s life clip. It is basically a fiscal direction tool. In pattern, costs are by and large non expressed as existent or discounted costs but as nominal costs to enable a comparing of the predicted cost and the existent cost. This enables better anticipation and accommodation of the Life Cycle Costing theoretical account. In the article wrote by Ellis ( 2007 ) , he stated that harmonizing to old surveies, old LCC computations did non bring forth dependable prognosiss. The estimated values might be rather different from existent values and that trying to gauge far in the hereafter could take to forecasting mistakes ( Ashworth, 1996 ) . And LCC is non an exact scientific discipline, end products are merely estimations and estimations are non accurate. Even so, given robust and realistic premises, LCC analysis is a utile assistance for the customers/users to compare life rhythm cost of reciprocally sole assets and find which plus provides the best value per unit money spent ( Barringer and Weber, 1996 ) . For the application of LCC analysis, realistic premises can be obtained from measuring the public presentation of similar assets, carry oning literature reappraisals, obtaining information from makers, sellers, contractors, and utilizing mean support and care costs ( Robinson, 1996 ) and it should be pe rformed early in the design stage. The finding of costs is an built-in portion of the plus direction procedure. LCC analysis can be applied to any capital investing determination in which higher initial costs are traded for decreased hereafter disbursals.

Democracy and Human Rights

Democracy is a very popular form of government. Every nation of the world today either desires to be a democracy or claims to be one. Today, it is a magic word. If truly interpreted it means freedom, justice and equality for all classes of people. Democracy assumes human beings to be basically good, rational and capable of self-restraint. In other words, democracy ensures human rights. Broadly speaking, human rights include right to life, liberty, property and security of an individual which have been guaranteed in our Constitution. Democracy confers certain rights on the people.But unfortunately these rights are abused in the name of resisting oppression. The rights that those systems of governments bestow on everyone need to be balanced by certain duties and limits. Rights give status to each human being irrespective of his or her talents or the lack of them. They imply that each human being counts purely by virtue of the fact that he or she is human and that he or she is entitled to be treated in a particular way. Rights which are largely based on the fundamental objective of social good provide protection from oppression.It ensures protection to every section of society including the neglected and weaker sections against oppression and harassment by the powerful-individual or government. These rights hold that individual entitlements are of such overriding importance that they eclipse all other considerations. The entitlements of these rights are accrued to human beings just because of their being human. Accordingly, every human being is entitled to assert his or her rights. Indeed, it is very difficult to ensure that individual rights will not be violated in a society.However, it is necessary to institute a norm that rights are of such primary importance that whosoever violates, should have good reasons for this, i. e. in the larger interests of society. They should be liable to prove this. No doubt this is the unique characteristics of democracy that ever yone has the freedom to dissent. But there is certain limit to the expression of dissent, if crossed, it may prove dangerous to social fabric and the unity and integrity of the country, as well. In fact, the success of democracy requires certain conditions which include tolerance, compromise, mutual regard for everyone’s rights and freedoms.It requires rational conduct, good character, an intelligent understanding of public affairs, independent judgement, preferences of public interest. People need to think and work in the broader perspective, sacrificing their own self. They are expected to realise their responsibilities towards community and society. Preference to self-interest leads to the emergence of some negative qualities which may be dangerous to the both society and country itself. Such action hurt the cause of democracy and very often paves the way for dictatorship.Democracy in real sense means perfect equality between one man and another and in all spheres of human activity. With its liberal democratic institutions and parliamentary system of government, India stands in good position in case of human rights. Indian Constitution incorporates a vast range of political, social, economic, cultural and religious rights of citizens. For ensuring the rights of all citizens, our Constitution allows for some special provisions for scheduled castes, scheduled tribes and other weaker and backward sections of society through the policy of reservation and other means.Untouchability is banned and its practice in any form and anywhere is an offence. Primary education is free and secondary and higher education is subsidised and is being made progressively free. Physical and mental health is recognised as one of the social rights. India has recognised that human rights and democracy are inseparable and one cannot be secure without the other. The existence of the judiciary, free press and voluntary nongovernment organisations, in a way, ensures the protection and promotion of human rights.In this regard the system of public interest litigation immensely helped in establishing the rule of law and maintaining a check on the arbitrary behaviour of politicians and public authority. The role of judiciary is highly appreciable in promotion and protection of human rights. Besides, remarkable achievements made in various fields of life such as education, science and technology, economics, sports, medical science, etc. have all led to better human conditions.Furthermore, the land reform movements and other developmental programmes targeting weaker sections of society have added to the better human rights conditions in India. Labour legislation also constitutes an integral part of establishing better human rights conditions. Despite constitutional commitment and legislative reforms, the age old structure of inequality continues to remain a bitter reality. A significant portion of population is subjected to multiple deprivations. Poverty still rema ins a formidable challenge with 22 per cent of its population living below the poverty line.Education, health care, drinking water, etc. remain a distant dream for a large portion of society. Child labour is still present in society, a large portion of them engaged in various hazardous industries. The difference between male and female wages still persists. There are many instances of violation of human rights of particularly the weaker sections of society. Police force in India is still colonial in their character and behaviour. Charges of human rights violation on the police is almost a daily affairs.The gravest unfortunate reality is that the targeting of civil population has become the scary strategy of the new breed of terrorism unleashed by fundamentalist forces. Latest in the series is the killing of Sohrabuddin Sheikh and his wife in fake encounter at the hands of police in Gujarat. Sometimes the killings of innocent citizens in the name of mistaken identity expose the cruel face of our police. Though the presence of a fair judiciary in India is a matter of great relief, justice is done to the victims and guilty is punished.Thus, there is a need to make them sensitive to civilian needs and human rights. They are required to exercise restraint in exercising their duties. However, it is equally desirable to guard against its misuse by an adversary. In brief, we may conclude that despite instances of human rights violations, India continues to be the largest democracy of the world, having democratic and open society, giving importance to liberty, equality, freedom and people’s other rights with the supreme fair judiciary protecting them.The first Secretary General of the United Nations on the Universal Declaration of Human Rights puts his views in these words, â€Å"Freedom from fear could be said to sum up the whole philosophy of human rights. † Hence, the people of India need to come forward and join hands with the people of the world in t he noble task of making them free from sense of fear and promoting human rights and democracy inseparable to each other.

Who Am I Essay Example | Topics and Well Written Essays - 750 words

Who Am I - Essay Example Having listened to their experiences, I used to feel so lonely when I realized I was alone. My family only had me and my two parents. There was no 4th individual in our family. I always used to wish I could expect a sibling if I did not have one. I wished I had a brother with whom I could fight or a sister that I could take care of. But why I never had them, I did not know. Occasionally, I would speak of my loneliness to my parents. In turn, they would console me and get me distracted one way or another. One day we had a gathering at our home. All of my cousins were there. Elders were all busy gossiping in the living room. I was in my room with my cousins. One cousin of mine, Stuart, was quite older than me in age. I was showing him my rackets. He said to me, â€Å"Who do you play with when you are at home?† I said, â€Å"Mummy or daddy, depends on who is available.† I added, â€Å"At times, I play against the wall.† He said, â€Å"Do you know why are you alone?† I thought he was close to giving me the answer I was longing to listen. So I expressed my interest in knowing what he was about to tell me. He said to me, â€Å"Alan, you are an adopted child.† I felt like I was electrocuted. It felt like someone had buried half of me into the earth and was hammering on my top to insert the other half. I was stunned and shocked. Five years have passed since then and I still do not know why he did that to me. Of all the people in the world, why would he do this to me? Of all the things in the world, why would he say that to me? These are the questions I have been asking myself ever-since that happened. But I could still find no answer to my own queries. My world changed from that day onwards. I did not believe Stuart in the start.

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Business Ethics - Essay Example In ‘The Place of Nonhumans in Environmental Issues’ Peter Singer makes such a moral interpretation, in arguing for the importance of considering nonhumans in ethical decision making. In examining Peter Singer’s argument in ‘The Place of Nonhumans in Environmental Issues,’ this essay considers both Singer’s greatest intellectual strengths and greatest intellectual weaknesses. If one makes a brief perusal of some of Peter Singer’s writings on ethical constructs, such as ‘Foreign Aid and the Moral Value of Freedom’, one notices that one of Singer’s predominant strengths as a writer is his ability to distill complex ideas into easily understandable prose. Indeed, in ‘The Place of Nonhumans in Environmental Issues’ this strength is also witnessed as Singer makes great effort to clearly define the topic of his discussion and the various points of his argument. For instance, he identifies the extent of the subject being examined – the nonhumans – by stating, â€Å"it is with nonhuman animals, rather than plants, that I am chiefly concerned† (Singer, pg. 558). He also further elaborates his argument in this regard by noting that while animals are often regard as a collective entity, in his argument they will be considered along individual criteria. Singer also clearly states the central issue of his i nvestigation and doesn’t engage in elaborate circumlocution in advancing the argument’s central concerns; he states, â€Å"The general question, then, is how the effects of our actions on the environment of nonhuman beings should figure in our deliberations about what we ought to do† (Singer, pg. 558). Singer is also clear and direct in qualifying that the nonhuman animals he is considering must have interests that distinguish them from entities such as rocks or even plants and trees that while living entities, most people will agree lack any sort of conscious interest or developed sense of pain. One

Korean history Essay Example | Topics and Well Written Essays - 2000 words

Korean history - Essay Example Admiral Yi Sun-shin successfully destroyed the Japanese invasion fleet the invasion thus slowing down the invasion. The kingdom also formed guerrilla armies that were effective in reducing the effect of the Japanese invasion. Admiral Yi Sun-shin’s success made sure that the kingdom still had control over sea routes. This enabled them to hamper the supply lines of the Japanese troops. In 1593, the troops that were sent by Ming China, were led by General Yi Sun-Shin and were effective in pushing back the Japanese troops. During this period, the kingdom was able to produce the Geobukseon ships and powerful firearms that were helped in their resistance against the Japanese invasion. Ching emperor led an expedition of 120,000 men in the year 1636.When King Injo heard about the invasion he panicked and fled to Ganghwa Island. Due to Huang Taiji’s fear for his own territory they offered the ChosÃ… n kingdom a peace deal which the readily accepted. However, even after the peace deal ChosÃ… n continued to defy Manchu. This time round they blocked the king’s escape route though the king still fled to the Namhansan fortress. The Korean army was unable to respond to the invasion due to the scarcity of food and immunizations. The kingdom attempted severally to break the siege for other regions but was unsuccessful. The charges made from within the fortress were also unsuccessful. The state of desperation eventually led to the submission of the kingdom with Kwanghaegun opting for developing a good relationship between them and the Manchu. The submission marked by the king handing over three of his pro-war official to the invaders and agreeing to their ter ms of peace deal. By the time the western encroachment was coming through there are a number of things that were different in terms of Korean defense forces. Taewon’gun had repaired the

International-Strategy essay Case Study Example | Topics and Well Written Essays - 500 words

International-Strategy essay - Case Study Example The Ball Corporation has established itself in the global business world as a leader in green technology and ecological sustainability. Their push to use less materials worldwide has been commended by authorities on the environment and ecological commerce. Their sustainability report has been the main source of their stock increases over the years due to it's records showing that Ball Corp has significantly reduced its factory emissions worldwide by a hundred thousand each year between 2005 to 2007. In 2008, the Ball Corporation published its first sustainability report, which earned it recognition by the ACCA-Ceres North American Sustainability AwardsThe return the Ball Corporation showed for its shareholders in 2008 was decreased by 6.7 percent. Despite the decrease, Ball outperformed the Dow Jones Containers & Packaging Index, which was down 38.5 percent and the Dow Jones Industrial Average which was down 33.8 percent. The Dow Chemical Company has a multinational reach. They are based out of Midland Michigan and in 2007 it became recognized as the second largest chemical manufacturer in the world, and in February 2009 it became the third largest chemical company in the world after BASF and DuPont. From the 9/11 attacks in 2001 until present the Dow Chemical corporation has taken strides to advance its international acquisitions while at the same time advancing chemical and agricultural technology.

OCBC Bank Case Study Research Paper Example | Topics and Well Written Essays - 750 words

OCBC Bank Case Study - Research Paper Example In this organization, employees are provided with the opportunities to enhance their skills through on job training, in house training programs and various management courses and development programs. The OCBC bank has a program ‘career best’ that helps employees to determine their career choices. It helps employees to recognize their strengths and weaknesses and match their talents to that of OCBC’s organizational requirements. Additionally, the company has internal job posting mechanism through which the company intimidate employees about job openings in local and overseas locations prior undertaking external hiring. Overall, the company focuses on employees’ talent and skills and allocates jobs accordingly (OCBC, 2014a). In HSBC, four areas in terms of talent management are focused upon, namely, reward and recognition, work life balance, career and development and work environment. The company has talent relationship management system where managers are responsible for employees are engaged through job rotation and various international assignments. Contrastingly in HSBC, job opportunities are allocated on the basis of seniority and experience. HSBC has different talent acquisition and training programs in different countries. Apart from short term training, the company also provides long term training similar to that of OCBC bank. Additionally, HSBC as well as OCBC sponsor various university programs related to finance and commercial banking, from where they recruit fresh bankers as well as provide internships to students from different educational programs. One contrasting as well as interesting factor that was noticed about OCBC in this study that the company continuously monitors health and security issues in different countries so that if and when employees travel in these countries, do not face any kind of problem therein (HSBC, 2014; OCBC, 2014b). It has already been highlighted that employees are asset for every organization and are

Book Review on Economic Sophisms, by Frdric Bastiat Essay

Book Review on Economic Sophisms, by Frdric Bastiat - Essay Example This argument is extended to high tariffs, because these tariffs do not benefit the consumer, only the manufacturer. Discussion Bastiat begins the argument by examining the theory of scarcity verses the theory of abundance. One of the arguments that protectionists put forth is that free trade causes a surplus of goods, and that this will drive down the price of goods sold. Bastiat refutes this argument by noting that, while the theory of scarcity does benefit the producers, the consumers are benefited when goods are abundant, and that, if man did not operate by the exchange of goods, abundance would be more beneficial to him in the long run (Bastiat, 1964, p. 10). Bastiat takes issue with the analysis of protectionists because it so heavily favors the side of the producers, while not looking at the perspective of the consumers. Protectionism produces scarcity and lessens the obstacles to production for the producers, but the consumer, who will have to pay higher prices because goods are scarcer, is not considered in the equation (Bastiat, 1964, p. 29). Further, Bastiat takes issue that the success of the foreign competitor will mean the failure of the domestic firm, even if the foreign competitor has better conditions to produce the commodity. ... However, Bastiat rejects this argument. Rather, Bastiat argues that each competitor can produce according to how strong he is, but it does not mean that one succeeds and one fails (Bastiat, 1964, p. 30). Furthermore, such an arrangement, where country A produces a commodity cheaper than country B, and is allowed to freely export the commodity into country B, benefits the consumers, and Bastiat sees this as an appropriate ends to the means (Bastiat, 1964, p. 42). A further error refuted by Bastiat, which is related to the previous error that countries do not have equal conditions of production, therefore protectionism is valid to protect the domestic firms from cheap imports, is that high taxes are needed on foreign imports to equalize the costs of goods. This is especially true when the targeted country has high domestic taxes. If the domestic taxes are high, then foreign tariffs must also be high. If this were not true, the domestic products would be substantially more expensive, du e to the high taxes, and would therefore be less desirable to consumers to buy then the foreign competitors. Bastiat refutes this by pointing out that the people get a return on their investment in these domestic taxes, through the building of roads, bridges and the like. However, the protectionist tariffs, argues Bastiat, are not for the good of the people, but for the producers. Yet the people pay to subsidize the firms. Further, free trade benefits the people, because exporting French goods means that other countries are paying the taxes that the French would be paying (Bastiat, 1964, pp. 48-49). Bastiat also makes the argument that protectionists are, essentially, making the

Achieving Professionalism -Main theatre Essay Example | Topics and Well Written Essays - 3000 words

Achieving Professionalism -Main theatre - Essay Example It has been found that the styles that the leaders incorporate in running the operations and activities of an organization immensely contribute to the success of the firm. It is the responsibility of the managers and directors to ensure that the strategies of leadership that they use in their organizations are effective and efficient. Having visited Johns Hopkins Hospital and evaluated the operations and activities in the hospital, I realized that there are various effects of the leadership strategies that are used to the success of the organization. Being an international hospital, Johns Hopkins Hospital offers various medical services to the clients, and its success is influenced by the managerial and leadership approaches that are integrated in the organization. I liked the leadership approaches that are used in Johns Hopkins Hospital because they positively influence every worker in the organization. The employees are considered to be part of the hospital, in the sense that they are consulted in decision-making. The management values teamwork and this positively impacts to the performance of the organization. Patients are offered quality treatment and services because the nurses and medical practitioners in the organization are trained on various skills of handling clients. The management of the organization understands the need of integrating different leadership styles depending on the department and issue to be addressed. For instance, the employees adhere and follow the company’s code of ethics and codes of conducts, and this helps them in meeting the needs of the employees effectively. Strong leadership that is observed in the organization is achieved because the nurse leaders ensure that every employee offers the highest level of care. The management encourages employees to work closely and take the needs of the patients ahead of their personal issues. The leaders mentor the other nurses and medical professionals in the organization.

Visions for ethical, caring nursing care Essay Example | Topics and Well Written Essays - 250 words

Visions for ethical, caring nursing care - Essay Example ces( Nursing Administration Quarterly Jan-Mar; 3-(1): 48-55) discusses the relationship that exists between economics, caring and administrative practices, and what is missing in this currently. The author asserts that a professional ethos is required so that health institutions are well managed. Therefore, health practice should be ethics based. The aforementioned articles illustrate similar concepts that are well illustrated by various ethical theories; utilitarianism, deontology and virtue theory. The utilitarianism theory requires that we are able to know consequences of our actions before performing these actions. Therefore, when performing tasks, it is important to go for those that are ethically correct. This theory when injected into health practice will ensure that only those actions that are ethically correct are done by nurses and other health care practitioners (Melden 2008, p12). The Deontological theory asserts that people are required to perform their duties and obligations when faced with ethical dilemmas. This theory when applied in nursing practice ensures that health care experts will always perform their obligations for the benefit of customers. The virtue theory is different from the other theories in that there is no emphasis on ethical rules, but instead the emphasis is on teaching people virtues like kindness, generosity and courtesy. Therefore, this theory ensures that health care mangers teach their employees virtues that would improve nursing practice (Melden 2008,

Discrimination Worksheet Essay Example for Free

Discrimination Worksheet Essay †¢ What is discrimination? How is discrimination different from prejudice and stereotyping? Racial and Ethics Group 13th Edition by Richard T. Schafer defines discrimination as the denial of opportunities and equal rights to individuals and groups because of prejudice or for other arbitrary reasons. Discrimination is different from prejudice and stereotyping because discrimination is the act of excluding a group from some right, privilege, or service which is based upon some form of prejudice or stereotyping. Stereotyping is a generalization of a group of people from a certain race which is usually negative and a prejudice is a first impression of a person which is usually based off a stereotype. Discrimination is actual positive or negative actions towards a person or group based solely on their differences. An example would be an employer not hiring Hispanics because he does not like them. †¢ What are the causes of discrimination? Discrimination is caused by race, religion, gender, ethnicity; this can affect promotions, or even getting the job to begin with. Discrimination is often based on ignorance, fear and stereotypical viewpoints. There are many causes for discrimination. One of which is learned from behavior. If you grew up seeing discrimination practiced by your parents, you will probably follow the same mind-set and this will be passing on through generations and generations of families. Racism is the major cause of Discrimination. It creates a big gap between people the hate for minority groups and the action to oppress them. For example to deny a Hispanic family living in an all-White community. †¢ How is discrimination faced by one identity group (race, ethnicity, religious beliefs, gender, sexual orientation, age, or disability) the same as discrimination faced by another? How are they different? Discrimination at times is something one person cannot control such as age, race or even one’s disability. The similarities are that they are all suffering at the hands of insensitive and ignorant people. To be honest I really do not think there is an actual difference at all in the discrimination faced by one group versus another group. To me discrimination is discrimination. I do not see a difference with discrimination from one person to another person; the only difference is that person’s ethnicity. Someone may not like blacks over Hispanics but when it comes down to it and they had to choose let’s say for example an employment opportunity that person might go along with the black person. That one person might have just picked the black male over the Hispanic male because he does not like Mexicans and now that one person may think all Hispanics are Mexican.

History of Western Civilization Essay Example for Free

History of Western Civilization Essay Civilizations of societies started long before the times Jesus in the Middle East especially in the ancient Greek and Roman Empires. In the 18th century most European countries followed the suit and underwent changes from pre- industrialized to industrialized nations characterized by social and economic changes. There were a lot of technological innovations which led to increased energy production and thus large scale production of most products with ease. Industrialization has over the years been linked to some factors which enhance fast changes for instance cheap skilled labor, political stability, presence of raw materials and available markets of the products produced. Industrial revolution was experienced in England to the northwest and the midlands. People used to make their own furniture, clothes and equipments until industrialization took over whereby they could buy goods already made from the industries. History of Western Civilization England underwent several civilizations in which there was increased agricultural output (Agrarian revolution) which led to increased population density and eventually led to the industrial revolution. New techniques were initiated and allowed farmers to produce more yield than there before. As time passed machines and other equipments were produced by skilled personnel who sold them to those who were specialized in agriculture. The business to make machines and other related equipments boomed and led formation of a class of people who worked in the industries as they expanded. These machines were very advantageous because they substituted the human job since it did not involve a lot of work and therefore people did not get tired fast. Those who worked in the industries earned more than those who were specialized on agriculture. Most of these industries were located in the urban centers and they would obtain their raw materials from the farmers in the country side. Industrialization in England led to numerous increases in population leading to less arable land and therefore some of the people migrated to other countries where they introduced the new techniques for agriculture and industry (Landes, 1969). However, most of the skilled personnel were not allowed to immigrate to the England’s new colonies so that England would remain superior in technological advances. Industrialization in England was characterized by many factors which made this country to be first to be industrialized. Agrarian, commercial and cottage revolutions greatly enhanced the fast social and economic changes in this country leading to a lot of extra money which facilitated the improvement of infrastructure. The industries spread all over England and Europe and since the number of workers were reducing as a result of immigration to England colonies, they resulted in taking people from the countries that were still not in the process of social and economic change especially in Africa and made them to work in their farms and industries as slaves. As more and more industries were built the private sector was also changing as money for expansion and setting up of more industries was needed. This led to the emergence of banks and other financial institutions which financed all these industrialization activities. These institutions gave loans to people to expand and introduce more industries and then repay later with the profits obtained. At around this time of industrialization most people used wood as a source of energy for the industries. The number of industries increased enormously and therefore the number of trees reduced drastically and made the people to think of alternative source of energy. They came up with coal which was used in the industries as an alternative and could be even used in homes. The coal mines were usually flooded with water at times and a method of pumping water out of the mines was innovated but the coal would not generate power. This method was not embraced and therefore coal was not a lasting solution and more innovations needed to be initiated for instance in the textile industry. Textile industry in England was the first industry to be mechanized and utilized wool which obtained from large scale sheep farms in the country. Weaving was usually done in cottages by skilled people after which the yarn was taken to the industries where it would be made in to clothes. England by then conquered many colonies where they would grow cotton in addition to importing cotton and used to substitute the wool. At around 1773 John Kay introduced a machine he named the flying shuttle which made it possible for a person to easily weave. In the textile industry machines that utilized water for energy were introduced. This machinery could reduce the cost of production and at the same time increase the rate of production. These measures were taken when the cost of production started to sky rocket reducing the profits of the merchants and the merchants did not want to raise the goods prices in a quest to maintain their customers. Transportation in England was favored by the fact that it had many rivers and natural harbors which greatly reduced transportation costs because rivers covered most areas and therefore goods could be transported to most parts of the country. Canals were also built on rivers which were not naturally navigable and also facilitated easy transportation of raw materials from farms in England and from distant colonies and transportation of finished products from the industries to the consumers. Tram ways which were pulled by horses were also used especially when transporting goods inland until when trains were made and used instead because they relatively faster. Due to the limitation of the road transport some people decided to borrow loans from the financial institutions ton repair them and then use toll fees to repay the loans. This would also ensure easy transportation of goods in areas where the rivers and coastline was far away. Improvement of roads led to introduction of stage coaches which would transport even people from one area to another. Transport was boosted with the introduction and improvement of railway. The first type of railway was wooden and did not last long until when iron plates were put on top of the wood and the railway became more durable. Another factor that facilitated faster industrialization of England is its isolation from the European mainland. This helped this country to evade the wars that were occurring at this time for instance the Napoleon war. They concentrated more on development and industrialization of their country till the wars were over. After the war the British took advantage of selling their products to the other European countries and the Americas at relatively cheap prices thereby making a lot of profits. The private sector with the government support also helped a lot by offering loans to people for expansion and initiation of new industries and for the repair of roads which enhanced faster movement of goods between places. Conclusion Civilization of England in many ways has influenced the modern world with only improvement of the machineries that were made during the period of industrialization. The support from the government and relative stability of the country made it to develop even faster without any worries of attacks during the war of Napoleon in the mainland. Advancements in technology led to improvement and construction of new transport systems and infrastructure which also facilitated movement of raw materials and finished products to the several destinations within England and other countries. Civilization in England led to migration of people to the urban centers where they would be able to obtain jobs in the urban centers. This situation is the same even in the modern days where especially young people move to the towns and cities in search of better jobs in the industries. References Jackson, S. Western Civilization: A Brief History. 4th Edition. Cengage Learning, 2007. Jacob, F. The Development of Western Civilization : A study in Ethical, Economic and Political Kenneth, P. Steven, T. The world that trade created: society, culture, and the world economy, 1400- the present. 2nd Edition. M. E Sharpe, 1999. Richard, B. Society and Economy in Modern Britain 1700-1850. Routledge, 1991. Evolution. The University of Chicago Press, 1906. Roy, P. David, L. The Cambridge History of Science: Eighteenth-century science. 2nd Edition. Cambridge University Press, 2003.

Christianity And Buddhism | Comparison

Christianity And Buddhism | Comparison The homogeneity in religious beliefs is characteristic of most societies in the entire world. This paper critically examines and explores the advent of Buddhism and its comparison with Christianity. It intends to explore these two forms of religion by discussing some of their fundamental beliefs and practices and their aspects that are incompatible. The outline of these differences should therefore enable one to distinguish Christianity from Buddhism. The practices and principles of Buddhism are founded on such virtues as peacefulness, loving kindness and wisdom. Among the fundamental Buddhists beliefs is their conviction and belief that a happy life full of fortunes is actually possible to attain by all humanity irrespective of ones age, race, gender or social status (Netland Yandell, 2009). However, the fundamental beliefs in Christianity are purely founded on ones faith in the Messiah and ones conviction in Him as the savior. A happy life is purely the reserve of those who walk in the ways of righteousness and holiness. Fortune is not existent according to the biblical principles. The only fortunate people are those whose names have been written in the book of life having overcome the world of sin by believing in the only son of God, Christ the Messiah. Thus, in Christianity a happy life is considered a blessing from God that one enjoys when he/she lives a righteous life. Thus in this, Christianity remains incompatible with Bud dhism (Netland Yandell, 2009). A close examination of some of the fundamental differences between Christianity and Buddhism revels that whereas Buddhism is founded on the principles of coolness and tolerance and that there exists certain truths in Buddhist doctrines, it is not compatible with the truths enshrined in Christianity (Archibald, 2009). The Buddhists do not believe in the existence of the almighty God. Therefore they do not have any discussions about rewards and punishments on the judgment day. However, Christianity and even contemporary science assert that there is actually one almighty God the creator of the heavens and the earth. According to Christianity, the God who created everything has absolute authority to administer justice to all people because he is a just God. Therefore, god punishes all injustice and sin because He is righteous and holy. Punishment and reward that is not outlined in Buddhism exists in Christianity and these are associated with judgment and accountability for ones sins (Net land Yandell, 2009). Buddhism is basically a religion that is not practiced in the context of faith and loyalty to a supernatural being. It is based on deeds that help to lighten suffering so that one can attain a state of enlightenment. Buddhism is thus founded on faith where creation and not the creator are worshiped (Archibald, 2009). The cycle of re-birth outlined in the teachings of Buddhism lacks evidence and is the cause of a shifted attention towards creation. Contrary to this, Christianity believes that man is not out rightly good but is born a sinner and therefore needs to be saved. Whereas Buddhists believe that one can save himself, Christianity refutes this on the basis that one can never save himself. According to Netland Yandell, (2009) salvation is only receive through Christ the messiah through the divinely given grace who reconciles all that have received him back to the father, who is the creator. Because Buddhism does not recognize sin, the concept of the savior is conspicuously lacking. Even though those practicing Buddhism seek refuge from Buddha, they do not believe that such refuge in Buddha makes one pure (Archibald, 2009). In Christianity however, the only way to salvation and for purification is through believing Jesus and accepting Him in ones life for eternal life. The relationship that exists between Buddha and the followers of Buddhism can be likened to that of a student and a teacher. This implies that Buddha is thus not an incarnation of God as some Hindu followers assert, but in Christianity, Jesus is the incarnation of God Himself (Netland Yandell, 2009). Therefore while Buddhists try to purify themselves through meditations, giving up of worldly materials, Christianity maintains that all these can never make one right or save one (Netland Yandell, 2009). In the discussion of the destiny man, it is widely believed in Buddhism that upon death, one will later come back to live as another human being on earth. Archibald, (2009) cites that this cycle of birth and re-birth thus continue until one is eventually set free. In Christianity it is believed predestined that one dies physically once and after this death comes judgment. After judgment has been passed there is life after death. Them that overcome judgment shall resurrect and the spirit and the body shall then re-join. In this there seem to be some compatibility between the two religions. However, in Christianity the conditions of life after death are wholly based on once ability to maintain and lead a holy and righteous life. Such predisposition lacks in Buddhism. Wickedness thus leads to everlasting punishment and indignation. Buddhists devotedly worship their gods although none of these gods is a true god. Christianity on its part however, has a different understanding God. So whereas Buddhism is polytheistic, Christianity believes in one sole supreme God (Netland Yandell, 2009). Buddhists believe that they can attain the same level as Buddha once they reach a state of enlightenment. It is conspicuously clear that the beliefs and practices of Buddhism are full of pessimism while Christianity is founded on the principles of optimism. While Buddhists consider life as full of distress Christianity is always optimistic and devotes itself to the service of humanity. The more one serves in faithfulness the more one glorifies God and thus gains access to the blessings of God. The incompatibility between Christianity and Buddhism is further postulated in the beliefs and practices about food and eating. On this the doctrines of Buddhism appear to be too strict while Christianity is more liberal (Netland Yandell, 2009). In Buddhism, one is strictly required to be a vegetarian. Christianity presents all types of food as having been sanctified and fit for human consumption. Eating of chicken or eggs is believed to have the power to make one behave like a chicken. Further, eating of such creatures is considered to make one subject to retribution in the life to come. In this therefore Christianity appears superior to Buddhism as it gives one liberty to use all the creations for his needs (Archibald, 2009). In fact man was given complete authority and dominion over all the creation in the beginning of Gods creation. While these two religions appear incompatible in many ways, there are certain aspects of both Christianity and Buddhism that seem to be consistent. Most religions world over including Christianity and Buddhism has the ethic of reciprocity. This principle seems to be governing authority on interpersonal relationships. It defines how one should treat one another (Archibald, 2009). For example, Christianity is based on the golden rule that dictates that one should do unto others what he would wish to be done to him/her. Morality as a theme appears conspicuous on both Christianity and Buddhism. The only difference and probably where Christianity is doing better than Buddhism is the fact that in Christianity morality is enforced by the requirements for eternity. Moral decadence in Christianity thus leads to judgment and punishment on the last day while this is not conditioned in Buddhism. Enforcement and adherence to the conditions of morality is thus strict when compared to Buddhism (Net land Yandell, 2009). When the two accounts are compared it is apparent beyond any reasonable doubt that Christianity clearly gives a detailed and unambiguous account of God and the creation. Such an account has even been proved by modern science (Netland Yandell, 2009). Christianity postulates that there exists one true and supreme God who created everything in existence. Buddhists however, do not believe in the existence of one God but rather worship many gods. Christianity is founded on Biblical principles that are more comprehensive than Buddhism (Archibald, 2009).Thus there are far reaching reasons as to why one should consider Christianity than Buddhism. Whereas both religions are centered behind some historical figures; Jesus and Buddha, only Jesus is presented to have conquered death (Netland Yandell, 2009). Discussions of cycles of birth and re-birth thus lose ground in Buddhism because the central figure did not conquer death but is an image. It is only through Christ that one is cleansed of sin and purified. Good deeds wealth as presented in Buddhism does not make one right with God. In Buddhism, atonement of sin is believed to come when one adheres to karma that is impersonal and amoral. Thus whether one sins or remains righteous karma is not offended because karma is not a person. Only God reconciles one to Himself through the blood of Jesus who was crucified for the atonement of sins of those who believe in Him. The way to eternal life is to believe in Jesus for the forgiveness of sins and not being morally upright (Archibald, 2009). Conclusively, Buddhism and Christianity are two distinct religions with beliefs that are peculiar to each other. Generally the beliefs and practices in Christianity are informed and treasured because compliance to the doctrines makes one right with God. Furhther, the principles of Christianity are supported and easy to explore and follow contrary to those in Buddhism.

Impact of Dean on Sals Identity in Jack Kerouac’s On The Road Essay

The Impact of Dean on Sal's Identity  in  On the Road On The Road begins with the protagonist, Sal, (representative of author Jack Kerouac), being overwhelmed by feelings of confusion and uncertainty regarding his personal identity. He then meets ‘Dean Moriarty’, an eccentric character who rejects societal values and ‘norms’. Sal is absorbed with and entranced by Dean, perceiving him as almost ‘superhuman’, and decides to follow him across the country. A passive character, Sal soon becomes dependent on Dean, mimicking his friend rather than discovering his personal identity. It is likely that such behaviour was greatly influenced by events that occurred in Jack Kerouac’s childhood . Eventually, Sal realises that if he is to be independent, he must no longer blindly follow others, but discover himself. Sal is presented at first as a passive character, someone who has shaped his identity by depending on others to influence him. His morals and val... ...n what he has discovered about himself. ‘Sal set out to experience the world. What he ended up finding, was himself’ (Honan 1987:ix). Bibliography Charters, Ann. 1973. Kerouac: A Biography, Warner Communications Company, New York. Honan, Simon, 1987. The Beat Generation,   Allen and Unwin Publishing, New York. Kerouac, Jack. 1976. On the Road. Penguin, New York. Tytell, John. 1976. Naked Angels: the Lives and Literature of the Beat Generation. McGraw-Hill, New York.

Lord of the Flies :: essays research papers

Chapter 1: The Sound of the Shell Piggy and Ralph meet up with each other after escaping from their shot-down plane. A large scar was made in the untouched jungle, symbolizing the first of man's destruction on the island. A war is going on in the outside world, and now for the rest of the book, everyone will be isolated from it and put into their own "world." Piggy spots a conch shell, and tells Ralph how to use it to make a noise. Ralph does so, and calls all of the other boys on the island who crashed down with the plane. Jack and his Choir, Simon, Sam and Eric, and many other characters join in an assembly (including the littl'uns, which are the youngest kids at about 6 or 7 years old). Rules are set down, and Ralph is to be chief. There is no one else on the island but the young boys, so Jack decides to take his choir out to hunt for wild pigs, although he is unsuccessful in killing a small pig with his knife. Significance: While Jack's first attempt to kill the pig failed, his quote "next time..." foreshadowed his future of savage hunting. Chapter 2: Fire on the Mountain Ralph calls another assembly, and reminds everyone that they are completely alone on the island, and there are no adults. Jack recounts his failure in killing the pig, and reiterates the need for skilled hunters. Several rules are made up, such as "whoever holds the conch gets to speak." Unexpectedly, an unnamed littl'un with a birthmark on his face tells about a "beastie" that he saw somewhere on the island. The general consensus from the others is that there is no such thing, and it must be his imagination. Ralph then suggests making a signal fire, which would be necessary if they hope to get rescued. The boys scramble off to gather wood to build a fire. Unsure of how to light it, they finally grab Piggy's specs and focus the sunlight to ignite their fire. They were not careful, however, and soon the fire is engulfing half the forest near the mountain. The little boy with the birthmark is noticed to be missing, swallowed up by the raging fire. Significance: Piggy is averse to most of the other boys, who he thinks are acting like little children (they are children, obviously, but Piggy acts like the adult figure).