Product Costing - Traditional Methods and Activity Based Costing Term Paper

Product Costing - Traditional Methods and Activity Based Costing - Term Paper Example The problem here is that the tools used for production are shared by two parties and that the farm is under the control of several parties. Hence, the establishment of profit and cost centers is essential for rightly measuring the level of earnings and costs. In the system of Activity-Based Costing, the activities are mainly taken into consideration. â€Å"Activity Based Costing is a costing system that assigns costs based on activities performed. The activities could be unit level, batch level product level or factory level. All costs related directly to the making of the product is accumulated and then divided by the amount of unit produced or working hours used in to obtain unit level costs† (Activity Based Costing, 2007). The use of managerial accounting method revealed that the management could exercise its own discretion with regard to assigning costs that link different commodities and processes. The Activity-Based Costing process tries to highlight the fact that if inf ormation, such as this, are disintegrated and given to managers then they will know how to create further sound decisions regarding the expenses incurred by the organization. In earlier times, managers have been inconvenienced because of lack of such data. Costing the activity is usually an important step that enables charging of overhead costs to goods, as to get more accurate product cost information. On the other hand, sometimes, the activity itself is the cost purpose of interest. For instance, a manager of a company might want to know how much the company spends to obtain their reserves as input in a sourcing decision. As exemplified in this case study, Mary and John Farmer are going to need to assemble a substantial level of information in order to execute an activity based costing method. Consequently, in conducting a cost profit analysis of executing the managerial accounting method, the cost of assembling the data will need be taken into account. Additional expenses will be incurred by the continuation of the information method, which will need to be supported by expensive software and hardware requirements. These are the drawbacks that agricultural enterprises can run up against while executing a planned solution. 2. In the traditional cost allocation system, farmers plant too many corn and soybeans as per the preceding year’s demand for that particular product. This is not at all a practical thing to do when it comes to the farming business. â€Å"In contrast to traditional cost-accounting systems, ABC systems are not inherently constrained by the tenets of financial reporting requirements. Rather, ABC systems have the inherent flexibility to provide special reports to facilitate management decisions regarding the costs of activities undertaken to design, produce, sell, and deliver a company's products or services† (Activity-Based Costing, 2011, para. 6). According to this case study, I prefer the alternative solution because it outlin es the connection among the centers for an optional managerial accounting plan rather than just a support cost centre for maintenance, tools, shop or even the farm in general. This case study states that the suggested solution is the cost and profit centers. It is supposed from the argument between Mary and john that it is their initial interest. It enables recognizing the changes in cost of production among farms and its effect on the whole profitability among products produced in

ICT Notes Case Essay Example for Free

ICT Notes Case Essay Whenever personal details or other private information is stored about people, it is regulated by the data Protection Act and organisations storing such information must register with the data protection bureau. It gives rights to data subjects (i.e. in this case the patients who have specific data about themselves stored on the health centre system). Data is subject to 8 main regulations to protect the rights and privacy of individuals. These are: 1. Personal data shall be processed fairly and lawfully. 2. Personal data shall be obtained only for one or more specified and lawful purposes. see more:annual function speech 3. Personal data shall be adequate, relevant and not excessive in relation to the purpose for which it is used. 4. Personal data shall be accurate and, where necessary, kept up to date. 5. Personal data shall not be kept for longer than is necessary for the specified purpose. 6. Personal data shall be processed in accordance with the rights of data subjects under the act (patients have the right to view and correct information held, except in cases of crime or certain government agencies). 7. Data holders should have appropriate measures in place to protect the data against loss, theft or corruption. 8. Personal data shall not be transferred to a country outside the EEC unless that country ensures an adequate level of protection for the rights of data subjects. Computer Misuse Act 1990 This law was introduced to cope with the problems of computer hackers and viruses. The Act was introduced to recognise these three offences: 1. Unauthorised access to computer material If a member of the health centre staff uses another staff members password to log onto their user area, this is illegal. Even if they dont change, delete or damage anything, they are still guilty of accessing materials without authorisation and this is illegal. 2. Unauthorised access with intent to commit or facilitate a crime The difference between this and the first offence is that the person gaining access to someone elses system is doing so with the sole purpose of doing something illegal e.g. fraud, blackmail etc. This might mean that they had to guess or steal the password in order to get into someones user area or their bank account. 3. Unauthorised modification of computer material This offence relates to the deletion or changes made to files with the intent to cause damage to an individual or to the health centres computer system. This offence also covers planting viruses to other peoples systems. Writing a virus technically isnt a crime; but if you knowingly transmit a virus to others, you are guilty under this section of the Computer Misuse Act. Copyright, Design and Patents Act 1989 This act was passed to make it illegal to copy files, software etc without permission. The law can be broken in three ways: 1. Using software without a proper licence. The health centre must ensure it purchases a site licence which allows everyone at the centre to use the software. 2. Using text or images from the internet and using them without the copyrights owners (the authors) permission or acknowledging where the health centre got them from. 3. A member of staff copying a computer program at the health centre and then running it on their computer at home without permission from the copyright holder. 4. Health and Safety Issues Relating to Computer Use The health centre must ensure under the Health and Safety Regulations 1992 that they provide a safe working environment for anyone using computers. The health centre must :Ensure that the computer equipment is safe. 1. Ensure workstations meet the required standards for health and safety i.e. provide proper computer chairs, foot supports, lighting etc. 2. Plan work so the staff have regular breaks which allow them to do non-computer work. 3. Pay for regular eyesight tests for staff using computers regularly. 4. Provide health and safety training and information to all staff. There are various health problems associated with the regular use of computers. Here are some of the most common problems and what can be done to reduce the risks: Health Problem Cause Solution Repetitive Strain Injury (RSI) * Repetitive finger, hand or arm movements. * Poor posture. * Badly designed workstations. * Ensure wrists are straight and elbows are close to your sides when typing. * Ensure posture is correct. * Take regular breaks. Eye strain * Staring at the VDU for long periods. * Poor lighting, glare from the screen, flickering screen. * Use a screen filter to reduce glare and keep your eyes at least 18 inches away from the screen. * Ensure appropriate lighting. * Have regular eyesight tests. * Take regular breaks. Back/Circulation problems * Poor posture. * Sitting all day in front of a computer. * Ensure posture is correct. * Take regular breaks and walk to improve circulation. The use of ICT when Paying Staff WagesStaff at the health centre are paid using a computerised system and their wages are paid straight into their bank account. The benefits to the health centre for having a computerised system: 1. It is quicker and more accurate than calculating wages manually. 2. The added security that wages are paid straight into bank accounts i.e. Electronic Funds Transfer (EFT) money is transferred from the health centres account to the individual staff members account. Employees at the health centre are paid weekly. Payroll uses a system called batch processing, this is where all data is stored up and then all processed together. In order to calculate how much each employee should be paid the following inputs, processing and outputs must take place. Inputs Processing Outputs Employee payroll number, name, address, DOB, marital status, N I number, hourly rate/annual salary, pension details, holiday entitlement, days off sick etc * Employee record will be read by the system. * Each employee will be paid by the system. * Each employee record will be updated by the system * The payslip * Money is transferred from the health centre bank account to each employees bank account. * Report for the health centre detailing updates, payment etc Methods of Maintaining Data SecurityData is invaluable to the health centre if they lose their data it is very hard to replace. Loss of data would cripple the health centre in the short term and may even jeopardise its existence as a service. Measures must therefore be in place to ensure data security. Security can be viewed in terms of physical security, access security and data security.Physical Security Equipment can be made more secure by: 1. Keeping a record of all serial numbers on each piece of equipment and mark the health centres name and postcode on all equipment so the police can identify stolen property easily. 2. The health centre could have a security alarm system and surveillance system on the building as well as ensuring that windows and doors are locked after surgery hours to prevent access. 3. The closing of blinds on windows and switching off monitors at night will make the computers less visible. 4. The use of fireproof doors and smoke alarms will help reduce the risk of fire in the building. Access Security Vast amounts of data is lost due to carelessness by employees e.g. not saving work, deleting files by accident, not saving files with sensible file names and therefore are difficult to find etc. Limiting each employees access to the system with help to ensure against the loss of data to the health centres system. 1. Password -this is still the major line of defence. Restrictions can be imposed on length of password and restrictions on the times a user can access the system. 2. Firewall this is a piece of software which sits between the health centres network and the rest of the internet. It will monitor the system for any breaches of security and protect the health centres information and computing resources by allowing only messages conforming to certain protocols (agreed set of rules) to be sent/received. 3. Anti-Virus Programs this software is used to detect viruses and to limit the damage by removing them. Data Security To prevent the loss of patients records etc the health centre needs to ensure that regular back-ups are made of the data on the system using suitable backing storage (also known as secondary storage). Types of Backing Storage Name of Device Advantages Disadvantages Hard Disks * Large storage capacity 20 gigabytes or more. * Faster to access * Any problems with the hard drive may mean all data stored on it will be lost Floppy Disks * Small and portable * Data can be transferred easily between different computers. * Disks can be made read-only which will reduce the chances of data being accidentally overwritten. * Small storage capacity 1.44 megabytes. * Accessing data is slow * Being floppy it is easily damaged Optical Disks e.g. CDs DVDs * Direct access to the data. * Faster to access * CD-Rs only allow data to be written onto them only once The above list is not exhaustive and you should explore other alternatives.Website Design and Hosting There are many reasons why businesses or individuals have a website. In the case of the health centre it has a website to provide information and services to patients e.g. providing advice on minor ailments, surgery hours etc. Some other purposes of having a website: Type of Site Reason Personal * Sharing pictures/stories with friends and family Business * Inform customers of their products/services * Company news, events etc * Recruit staff E-Commerce * Advertising their products/services for sale * Offering home shopping facilities Educational * Offer information on training * On-line encyclopaedias News and Entertainment * Latest world news * Sports information A website is made up of one or more web pages. A web page is created by writing code in a language called HTML (Hyper Text Markup Language) which was developed especially to create web pages. There are many web page designs. Most good web pages share some common elements: Web Page Element Its Purpose Banner This is the area at the top of the page and is often the same on all the other pages of the web site. It may contain a company logo, search box etc Menu System This area provides navigation around the site Content Area The main content of the web page is here. It may contain, text, images, sound etc. Footer This area will often contain copyright notices, terms and conditions etc. Navigation (method of moving around the site) is important especially if the site is made up of several web pages. There are 3 main methods to of using navigation: 1. The Hyperlink when you click your mouse on a navigation hyperlink it will take you to another page. This page could be on the same website or a different website (external link). 2. The Menu System the navigation menu gives you a choice of which page you want to view next. A menu is a set of hyperlinks grouped together. There are various menu styles such as a side menu which normally sits on the left hand side of the page. 3. Hotspot this is an area on the web page which when clicked will allow you to jump to another page. It is a way for the designer to make the hyperlink invisible or for them to allow you to click on an image in order to jump somewhere else. When you hover your mouse over a hotspot the cursor changes to a little hand There are a number of ways to create and design a web page: Design Methods Software Advantages Disadvantages Straight from a Microsoft Office application * Word * PowerPoint * Simple, just save as a web page * Can only create a basic page Text Editor * Notepad * Low cost as Notepad is free with windows * You have to know a lot about HTML code * Easy to make a mistake as all the code is written by hand Web Authoring Package * Microsoft Front Page * Macromedias Dreamweaver * It will provide ready made templates * Easy to add/remove pages without breaking the site navigation * Expensive * Takes time to learn In order for other people to see the health centres web site it must be placed on a web server. This is called hosting. A web server is made up of 2 things: * A computer * Running on the computer is a piece of software called web server software. The website is loaded on the servers hard disk, when a request is made to view a web page from the health centres site the server finds it on the hard disk and sends a copy to the computer that has made the request. The WWW is made up of millions of web servers, each connected to the internet. In order to view the health centres website, the requesting computer must be running another piece of software called the web browser. The Use of Systems Flowcharts Flow diagrams are a way to work out the best order to do something. System flowcharts show exactly how the data moves e.g. the health centre could produce a system flowchart to create a new patient record. The main symbols used to develop flowcharts are: Start/End The terminator symbol marks the starting or ending point of the process. It usually contains the word Start or End. Process A box can represent a single step (add two cups of flour), or and entire sub-process (make bread) within a larger process. Decision A decision or branching point. Lines representing different decisions emerge from different points of the diamond. Input/Output Represents material or information entering or leaving the process, such as customer order (input) or a product (output). Flow Line Lines indicate the sequence of steps and the direction of flow. Data storage Indicates a step where data gets stored. For Example Save Orders Delay Indicates a delay in the process. For example Wait 1 day There are benefits and drawbacks to using system flowcharts. Here are some of them: Advantages Disadvantages Flowcharts are good way to communicate the details of a process to all concerned e.g. programmers use them to write commands that will create the computer system. Some processes are so complex that it becomes difficult to represent them clearly in a flowchart. Flowcharts can help people analyse problems, highlight bottlenecks and is a good way to document a process. If an alteration needs to be made to the system, the flowchart usually needs to be redrawn. If it is a complicated flowchart, this can require a lot of work. Flowcharts enable an organisation to have a record of standard business processes. People need to understand what the flowchart means and what the different symbols represent. You cannot give a flowchart to a novice and expect them to understand it. The Use and Analysis of Survey Data The goal in any survey is to collect accurate and complete information. In order for a survey to be effective and provide meaningful data it should be conducted in a uniform manner i.e. all respondents must be asked the same question in the same way. Conducting a face-to-face interview and the completion of a questionnaire are 2 popular ways information is collected. Advantages/Disadvantages of Interviews Advantage Disadvantage Questions are fully completed as respondents can clarify points further with the interviewer. Interviews have to be pre-planned. A time and a place has to be convenient to both individuals. An individual may cancel. Detailed information can be gathered in a variety of formats e.g. written, voice recorded. Interviews can cause a change in behaviour and respondents may feel pressurised into giving an answer they would normally not give. The interviewer can give feedback to the respondent e.g. Thats important to know. This can be used to keep the respondent talking and therefore is likely to give more in-depth answers. Interviews are time consuming, costly and information taken by the interviewer may be too detailed, illegible etc Advantages/Disadvantages of Questionnaires Advantage Disadvantage Can reach a geographically wide spread area. Poor completion and return rate. Many people can be reached in this way quickly and cheaply Points cannot be clarified further and writing may be illegible. Easy to conduct statistical analysis on. If they are simple they have little information. If they are complex they may be difficult to understand. The health centre relies on information being up-to-date and accurate in order to plan or make decisions in the short/long term e.g. depending on the number of patients the health centre has will dictate the number of doctors it has on call. The type of information gathering techniques used will depend on the type of information required: * Quantitative information This is based on numerical facts, figures and statistics e.g. number of patients who are male, sales figures etc. * Qualitative information This provides depth and detailed information. It takes into account views, judgements and opinions etc. The type of questions asked will determine the type of responses given: * Closed ended questions These can usually be answered by a simple yes or no. They are restrictive and can be answered in a few words e.g. does this answer your question? Or can I help you? * Open-ended questions They require a more broad and lengthy answer and are used to gain more information from the respondent e.g. When you say [topic], what do you mean? Or What do you mean by [topic]? Hardware Software that could be used in a Health Centre Hardware Device Function Health Centre Applications Keyboard Input Patient detail input, database, spreadsheets. Mouse Input Most computer users prefer to use this. Scanner Input Scan hand written notes into the system (maybe from previous doctor). Digital camera Input Photo ID held on the system Temperature sensor (thermistor) Input (sensor) Environmental and safety control systems Smoke detector Input (sensor) Environmental and safety control systems Proximity detector Input (sensor) Environmental and safety control systems (doors) VDU Monitor Output Any application requiring Graphic User Interface (GUI) or information display. Receptionist: to up-date appointments Doctor: to view patients history Flat Screen VDU Output As above to save space LCD Display Output As above using laptops or in bright sunlight. Have limited viewing angle. Inkjet printer Output High quality low volume graphic publications and reports. Laser printer Output Volume printing such as welcome letters to new patients, mail shots to advise patients of changes in surgery hours etc. Dot matrix Printer Output Where multi copy output is required e.g. prescriptions. Software Programme Function Theatre Applications Database I/P Process O/P GUI Patient appointment system. Mail shot production. Spreadsheet I/P Process O/P GUI Financial analysis and reporting. Control programme I/P Process O/P GUI Environmental and safety control systems e.g. fire safety system. Word Processor I/P Process O/P GUI General office purposes. Patient letters and mail shots. Control Systems A control system is a system of hardware and software thats used to control the operation of a piece of equipment. Two types of control systems: * Dedicated: these are basic systems that carry out a pre-programmed set of instructions e.g. traffic-light system- lights change at fixed time intervals. * Computer-controlled: these use a computer to control the output device, and this computer can be connected to a sensor e.g. pressure pad sensor for automatic doors. Sensors measure physical qualities in the environment such as heat, light, pressure, sound etc. In order for a computer to control something there must be three things present: 1. A means of getting the information into the computer: An INPUT 2. Instructions for the computer to do something with the input: A PROCESS 3. It then has to be able to alter something in the outside world: An OUTPUT Most computer controlled systems use a feedback loop which is when information from a sensor is used to control the output device. The sensor sends signals back to the computer and the computer decides whether to make any changes based on this information. This happens again and again in the loop system. The flowchart below shows a loop system which represents a system for monitoring light levels outdoors and turning on a lamp when it gets dark (i.e. when the light intensity is less than 50 ona scale). Computer Controlled Systems Advantages Disadvantages Computers can respond instantly to changes. The system is expensive to purchase Systems can be running 24 hours a day, 365 days a year. Special software is needed. Computers can process data quickly and machines can operate faster than humans. If something unexpected happens, the system may not be able to think for itself. In the health centre the possible control systems are: A security alarm system which may have an infra-red sensor which sends a signal when the beam is broken. A heat sensitive sensor in the corner of a room which may detect the presence of a person. Temperature sensors which could be used to control the heating in the health centre. Analogue and Digital Signals Digital and analogue are two different types of transmission systems: * An analogue signal can be represented as a series of sine waves. The term describes any fluctuating or continually changing process. An example of an analogue signal would be the data sent along a telephone landline. An analogue sensor can take a range of values e.g. a heat sensor. * A digital signal has only two values On and Off. Data transmitted or stored with digital technology is expressed as a string of 0s and 1s. Each of these digits is referred to as a bit (and a string of bits that a computer can address individually as a group is a byte). An example of a digital signal would be the data sent into a television via a digital cable. An analogue sensor can only be On or Off e.g. pressure pad sensor. Computers cannot deal with analogue signals and therefore requires an analogue to digital converter (ADC).This is used to change the analogue data into digital data to allow the computer to process the information The ADC is connected between the sensor and the computers input/output port. Once the computer has processed the data, the output often has to be converted to an analogue signal and so a DAC (Digital to Analogue Converter) is used. Database Systems used in a Health Centre A database is an organised collection of data which is organised into fields and records. The main benefit to the health centre for having a database is that it allows them to search quickly for specific patient information. Databases can be: * Flat-File All data is stored in one large table which can be viewed by opening one data file. It can be created using a database system or a spreadsheet. It is ideal for small amounts of data that needs to be human readable or edited by hand. With this type of system there is unnecessary duplicating of data which can mean that mistakes are more likely to happen during data input. * Relational Data is split up into sensible groups and then stored in separate tables. In the case of the health centre they could have a table with customer data, a table with appointment data etc. All the data is linked together by key fields and a database management system (DBMS). This means that data does not have to be duplicated. Relational databases also have built in functions which allow retrieval, editing and sorting of data to be much quicker.

Artemesia Gentileschi Essay -- Biography History Painter Artist Essays

Artemesia Gentileschi Artemesia Gentileschi was very different from other artisis of her time. Being a woman painter was all but unheard of during the High Renaissance. She had the style of Caravaggio, while at the same time bringing in women's characters who were in the position of power. Throughout art history, an idea that women are present solely for men to look at has been shown. This could be because men have generally been the target audience, and naked women the subject. In her paintings, Gentileschi shifted the focus to women and showed them as real people. She was both praised and scorned by the critics of her time. She was thought a genious, yet terrible because she was a woman in what was thought to be a man's area of expertise. Like many other women artists of her time who were banned from apprenticeship with successful artists, Gentileschi was the daughter of a painter. She was born in Rome on July 8, 1593, the daughter of Orazio and Prudentia Monotone Gentileschi. Her mother died when Artemesia was only twelve. Her father trained her as an artist and introduced her to some of the artists of Rome, including Michaelangelo Merisi da Caravaggio, whose chiaroscuro style (contrast of light and shadow) greatly influenced Artemesia Gentileschi's work. Other than artistic training, she had little or no schooling. She did not learn to read or write until she was an adult. However, by the time she was seventeen, she had produced one of the works for ...

Rights :: essays research papers

One would think that the story of Matthew Shepard would bring people together over a tragic event. On the contrary, Matthew Shepard’s death seemed to pull the nation apart, due to people’s conflicting points of view. Should Matthew’s heartbreaking death be seen as any other killing, or should everyone take it upon himself or herself to be responsible for what happened to Matthew?   Ã‚  Ã‚  Ã‚  Ã‚  When reading the article â€Å"Blood on our Hands†, I believe that the writer had a strong position about his argument. Phil Martin states that everyone should take responsibility for Matthew’s death because people everywhere reject the unfamiliar and label others without thinking about the consequences of their actions. I believe that he is correct that we in the United States do not take the time to understand people who are different than we are. Being in a minority group as a young Jewish woman, I can empathize with the writer when he talks about being angry with self-sanctimonious religious leaders. When religious officials speak out about gays, Jews, Muslims or any other minority they need to realize that people may take their words and apply them. How can anyone be shocked about the death of a gay man, when it is being taught that gay people are not deserving of God?   Ã‚  Ã‚  Ã‚  Ã‚  Nobody’s cause is more important than anyone else’s. Everyone should educate themselves about the differences we face in America. Understanding is the key component to making change happen. If gay activists stood for the equality of women, and if women activists would stand for the equality of African Americans, then everyone would stand for something. They would stand for the equality of all Americans in this country.   Ã‚  Ã‚  Ã‚  Ã‚  The problem with this theory of mine is that people automatically put the blame on others and points the finger the other way. In â€Å"Matthew Shepard: What is the Big Deal?† Colby Carter uses personal attacks at gays to bolster his opinion. He states that protestors at a Gay March in New York waved signs reading, â€Å"Where is your rage?† in response to the death of Matthew. I think the writer takes the word rage out of context because he insists that gay protestors were using violence to solve the problem. I see people waving signs that display the same message outside of abortion clinics. Anyone can be angry about something they believe in strongly without having someone jumping to the conclusion that they are violent.

Buddhism and Christianity

Buddhist and Christians are among the world’s larges religions. They are characterized by different teachings and practices that they observe. They both have different origins and beliefs that form part of their structures. The two characteristics that I am going to look at are: the ethical teachings of both Christians and Buddhists and their religious scriptures. Ethical teachings: Ethics is one of the issues which stand out among the teachings of both religions. The two religions emphasize on the need for proper ethics through believes, practices and worship.Despite the emphasis that they both put on ethics, differences emerge between the two in their theoretical and practical aspects. There are several areas in which the differences can be evident such as: their ideas concerning sin, the notion and model of ethics together with the codes of ethics. Sin: in both religions, human beings are regarded as sinful beings. Sin is the basis of religious doctrines and without it: it is possible that ethical religious believes could not be there. According to both religions, human beings are characterized by sin, imperfection and guilty.It is only through moral religious principles that one can be made pure and perfect. The births of both Buddha and Christ were good news to both the Buddhist and Christians respectively. Jesus was born to bring salvation and love from God while Buddha was born to bring the message of wisdom and compassionate to mankind as well as show them the path to enlightenment (King, P. 3). Christians believe that all human beings are connected to the first sin in the Garden of Eden by the first parents: Adam and Eve. This sin has over the years been passed down from one generation to the other.This story explains the origin of sin which according to the story was human disobedience to God. Therefore, Adam and Eve went against God’s wishes when they decided to ignore the orders He had given them of not eating the fruit they ate. Becau se God is perceived as a model for perfect ethics, then going against his wishes will be the same as sinning. Therefore, according to Christians, sin is not only the original sin that has been passed down though generations but also the heart’s disobedience in following or practicing the divine morals, ethical codes and spirit.Hence the base of Christian ethics is not only believing in Christ but also living according to his teachings (Locke, P. 237). In Buddhism, there is no that kind of â€Å"original sin† as in Christianity. They instead believe that every individual is born of craving and ignorance which results to human beings being born in a cycle referred to as samsara: a birth and death cycle. It is only through enlightenment that an individual can overcome craving and ignorance. According to Buddha’s personal experiences, sin is originally caused by impunity, bad karmas and imperfection: there is no any other source.In the Buddhist structure, it is beli eved that sin originates from oneself and can therefore be overcome by oneself. Therefore, the basis of Buddhist’s ethical teachings is the mind: that sin originates from the mind and can only be overcome by the mind (Smart, p. 77). Model and ethical notion: both Christianity and Buddhism take the perfect model of ethics to be an important aspect of religious morality. Ethical teachings of both religion focus on Christ and Buddha because both of their lives were full of noble virtues and love that cannot be compared with any other.These models are the foundations of both religions although there are different ideas concerning ethics between them (Locke, P. 237). For Christians, love (agape) is the basis of moral life which is shown clearly in the life and teachings of Christ as well as in the bible. They believe that God is love and it is what constitutes his heart. Therefore, it is through his grace and forgiveness of human sins that ethical values can be cultivated in indiv iduals and salvation can be attained. Christian moral standards are basically established on sin, forgiveness, belief and the love of God.They also believe that belief must go with actions: a Christian can best be recognized by his/her deeds as compared to what he/she says. Contrary to the Christians, Buddhist morality is not based upon the power or the life of Buddha but instead it is based upon his teachings about â€Å"cause and effects†. They believe that an individual’s positive or negative attitude is determined by his/her actions and thoughts. Buddha taught people to: â€Å"make an island of yourself, make yourself your refuge; there is no other refuge. Make truth your island, make truth your refuge; there is no other refuge,† (King, P.3) Therefore, in both religions: human beings are perceived to be sinful. The mind’s purity is perceived to be the basic step in ethics through which suffering and impunity which has been created in individuals can b e overcome. If the overall aim is transformation from the evil nature to divine: then Christians could achieve it through uniting with Christ while Buddhist could achieve the same by observing Buddhahood. Religious scriptures: According to the interviews I conducted with a Christian and a Buddhist leader, I found out the following about their religious scriptures:Teachings concerning God: conservative Buddhists’ scriptures teach nothing about existence of God. It does not affirm or deny existence of God and does not state who is divine not even Gautama himself. Liberal ones do not put emphasis on this concept but they pay homage to Buddha, Buddhist teachers, deities and ancestors. They worship using images, bow before them, give offerings to them, chant and pray to them. Although earlier Buddhism did not recognize Buddha to be omniscient, they now consider him and other teachers to be omniscience.Contrary to Buddhist scripture teachings, Christians refer to the bible that tea ches them that God exists. It states that the fact that there is a universe is an indication that there is a God somewhere. Psalm 19:1 – â€Å"The heavens declare the glory of God; and the firmament showeth his handiwork. † & Romans 1:20 – Though God is invisible, His power and divinity can be seen through the things that are made. The only way the universe could exist is because there is a supernatural being powerful and wiser than anybody else (Scott, p. 87).Purpose of religion: The purpose of religion was to better man’s relationship with God. Buddhism scriptures do not teach anything about God while the bible teaches that the whole purpose of humanity is to serve and have a better relationship with Christ. Ecclesiastes 12:13 – The whole duty of man is to fear God and keep his commands. Ephesians 1:7-9 – The will and purpose of God was to redeem man by the forgiveness of sins through the blood of Jesus. Teaching about a true and supreme G od: Buddhism teachings allow for worship of many gods while the biblical teachings forbid the worship of more than one God.Matthew 4:10 – â€Å"Thou shalt worship the Lord thy God, and Him ONLY shalt thou serve. † We are not to worship many gods, nor any god other than Jehovah [2 Corinthians 6:18; Colossians 1:19-22]. Destiny of man: Buddhist scriptures teach about reincarnation (rebirth), Karma which teaches that the future lives are influenced by current actions and that what happens currently is the result of previous actions and nirvana which teaches that the ultimate purpose of man is to get out of the birth and rebirth cycle characterized by suffering.While the bible teaches that: an individual only lives once and physically dies once after which there will be resurrection, judgment and eternal rewards. 1 Corinthians 15:22, 23 – All die as a result of Adam's sin; as a result of Jesus, all live again. Resurrection is the opposite of death; hence the spirit is reunited with the body. Matthew 25:31-46 – The wicked go to eternal punishment, but the righteous to eternal life. Buddhist scriptures do not teach about death and resurrection (Scott, p. 87).Suffering: Buddhist scriptures teach that suffering is essential in life, it’s brought about by human desires and they can be eliminated by getting rid of earthly desires by not wanting to exist as an individual. The bible teachings teach that suffering is part of life; it is a consequence of sin physical desires are neither good nor bad, it depends on how you seek to satisfy them, an individual’s desire to exist is not bad and it’s through trust in God that you can be able to overcome suffering and not through defeating yourself.The Buddhist teaching of not to desire to be an individual can be considered to blasphemy God’s work by Christians. Works cited King, L. Winston. Buddhism and Christianity: Some Bridges of Understanding. Taylor and Francis. 2008, p . 3. Locke, A. Kenneth, â€Å"The Foundation for Ethical Behavior: A Christian perspective for a dialogue with Buddhism,† Hsi Lai Journal of Humanistic Buddhism 3 (2002): 327. Scott, Archibald. Buddhism and Christianity; A Parallel and a Contrast, Being the Croall Lectures for 1889-90. General Books LLC. (2009): p. 87. Smart, Ninian. Buddhism and Christianity: rivals and allies. University of Hawaii Press. (1993): p. 77.

Goverment essays

Goverment essays Government, the term applied to the institutions and processes, whether formally established or not, by which individuals and groups within a state or society are controlled and regulated for various purposes, such as common defense, general welfare, or internal peace. Thus government is an agency of the state that embraces the organizations and procedures by which laws are enacted, applied, and adjudicated. The major questions and controversies associated with government are not definitional. Rather, they relate to the origins of government, the best way of classifying the various types of government, and, among other things, the distribution of authority among the institutions of government. They also include questions more philosophical in nature, such as: Why is government necessary? How far should government authority extend over individuals or groups? What is the best form of gove3rnment? A discussion of these interrelated questions is the subject of this article. Virtually all political theorists have regarded government in some form as indispensable for society. The doctrine of anarchism, however, holds that government is unnecessary because individuals possess an instinct for mutual cooperation that obviates the need for any direction or control by government. Many anarchists also view government as an instrument designed to protect private property and perpetuate inequalities of wealth. This aspect of anarchist thought is echoed in Marxist theory, which holds that the state and government will "wither away" once the institution of private property is eliminated. Most students of politics subscribe to a much broader view of government's functions and purposes. In The Federalist, a collection of essays interpreting the U.S. Constitution and promoting its ratification, James Madison points to one of the more traditional and widely accepted reasons for government. The differing opinions, passions, and interests of individua...

Free Essays on Paints

 · Definition of Paint: The term â€Å"paint† and â€Å" surface coating† are often used interchangeably. Surface coating is the more general description of any material that may be applied as a thin continuous layer to a surface. Painting is distinguished from other forms of surface treatment such as electroplating, anodizing, and the lamination of the polymer film onto a surface. Paint is used to describe pigmented materials as distinct from clear films which are more properly called lacquers or varnishes. Paint is defined as â€Å"thin coatings applied to surfaces in liquid form, which gradually dry to become gradual solids†.  · Purpose of Paint: The purpose of paints and surface coatings is two-fold: 1. Aesthetic Purpose 2. Protective Purpose 3.  · Composition of Paint: à ¨Vehicle (Continuous phase): These are the components that give the paint a spread able body: 1. Binder:  · Description:  · Typical Function: -Provides the basis of continuous film, sealing or protecting the surface. -Bind together Paint or clear finish constituents -Convert liquid coating into solid film -Provides liquids with adhesive properties -Gives water resistant properties  · Criteria for selection: -method of application &cure -nature of substrate -conditions of use  · Types: 1. Drying oils: 2. Resins: -Natural -Synthetic -Oleo: a combination of oil and resins 3. Polymers: 2. Solvent/ Diluents:  · Description: -It is a colorless liquid incorporated in the paint -It is the means by which the paint may be applied -When the liquid does not dissolve the binder, it is called a diluent -It plays no long-term role in the paint film performance -Recently it is very rare that a single solvent be acceptable, and so mixtures of solvents are used. -It is avoided in a small number of compositions such as powder coatings and 100% polymerizable systems. In the polymerizable case a polymerizable monomer plays the role of solvent... Free Essays on Paints Free Essays on Paints  · Definition of Paint: The term â€Å"paint† and â€Å" surface coating† are often used interchangeably. Surface coating is the more general description of any material that may be applied as a thin continuous layer to a surface. Painting is distinguished from other forms of surface treatment such as electroplating, anodizing, and the lamination of the polymer film onto a surface. Paint is used to describe pigmented materials as distinct from clear films which are more properly called lacquers or varnishes. Paint is defined as â€Å"thin coatings applied to surfaces in liquid form, which gradually dry to become gradual solids†.  · Purpose of Paint: The purpose of paints and surface coatings is two-fold: 1. Aesthetic Purpose 2. Protective Purpose 3.  · Composition of Paint: à ¨Vehicle (Continuous phase): These are the components that give the paint a spread able body: 1. Binder:  · Description:  · Typical Function: -Provides the basis of continuous film, sealing or protecting the surface. -Bind together Paint or clear finish constituents -Convert liquid coating into solid film -Provides liquids with adhesive properties -Gives water resistant properties  · Criteria for selection: -method of application &cure -nature of substrate -conditions of use  · Types: 1. Drying oils: 2. Resins: -Natural -Synthetic -Oleo: a combination of oil and resins 3. Polymers: 2. Solvent/ Diluents:  · Description: -It is a colorless liquid incorporated in the paint -It is the means by which the paint may be applied -When the liquid does not dissolve the binder, it is called a diluent -It plays no long-term role in the paint film performance -Recently it is very rare that a single solvent be acceptable, and so mixtures of solvents are used. -It is avoided in a small number of compositions such as powder coatings and 100% polymerizable systems. In the polymerizable case a polymerizable monomer plays the role of solvent...