Lions Roar Mandala Tibetan Buddhist Meditation Dharma...

Lion’s Roar Mandala Tibetan Buddhist Meditation Dharma Center meets at the Do Nga Dhargey Temple, meaning â€Å"Sutra and Tantra Flourishing† (Location). Sutra means â€Å"a collection of aphorisms relating to some aspect of the conduct of life† (Sutra). In other words, they are sayings that are meant to help you to reflect on life and how we should all act. Tantra is when you try to make a connection with the Buddha(s) through yoga and meditations. Upon approaching the temple, one cannot help, but to notice how clean their temple is from outside; the lawn is mowed, the path is swept, the building is without stains or damages, the bushes and trees are pruned, even the gate looks nice! Arriving a few minutes early to the â€Å"Mindful Meditation for Everybody† 9AM session on October 24th, taking my Jordan’s – sneakers – off and one of the members giving me a prayer book, there is a box for donation. This is important because churches, temples and mosques need to have a way for sustaining their location. I respect that they do not force payment. I was quickly and vaguely given the run down by others participating. Most everyone was sitting in the seats, few on cushions, when the gong rang. As the teacher walked in, everyone stood and bowed as a sign of respect and did not sit until he did. The altar was covered in fabric and pictures of Buddha in yoga position (Buddha almost seemed as a deity). Prayer was done in English from a prayer book. It was a little baffling as to why Buddhists

Medical Tourism The Global Commercial Organ Trade

Medical tourists usually choose to travel to other countries in order to receive health and dental care. Unfortunately because countries have differing approaches to address medical tourism there is no set definition. However figures show that demand for medical tourism is on the increase . There has been wide debate if this facilitates exploitation, and if so how countries can combat this problem. Exploitation is most obvious in the global commercial organ trade. This is referred to as transplant tourism, of which the 2008 Declaration of Istanbul proposed the following definition : Travel for transplantation becomes transplant tourism if it involves organ trafficking and/or transplant commercialism. In the first section of this essay, the forms of exploitation present in transplant tourism, will be evaluated. Once established recommendations will be proposed as to how host and source countries can protect the individuals involved, other than prohibition. Finally, these will be ad dressed with reference to the effect, if any that this will have on the current measures in place. Exploitation Before assessing if transplant tourism causes exploitation, exploitation must first be defined and explained. According to Snyder, exploitation comes in two forms. Exploitation can be unfairly taking advantage of others and distributing the benefits, of such, unfairly. The other form of exploitation follows a Kantian approach, when people are used to meet another s own ends. BothShow MoreRelatedOrgan Trafficking Law2609 Words   |  11 Pagesï » ¿Organ Trafficking – Law Organ transplantation is an effective therapy for end-stage organ failure and is widely used around the world. According to WHO, kidney transplants are carried out in 91 countries. Around 66 000 kidney transplants, 21000 liver transplants and 6000 heart transplants were performed globally in 2005. The access of patients to organ transplantation varies to the national situations, and is determined by the cost of healthcare, the level of technology advance and the availabilityRead MoreOrgan Trafficking Essay1551 Words   |  7 Pagestotal, Im worth about $300,000 on the organ market. The organ trade is one of the fastest growing and least enforced trafficking crimes throughout the globe today (Glazer 341). Sarah Glazer claims in Organ Trafficking that 5,000 to 10,000 of the 100,000 transplanted organs are obtained illegally each year (341). Although the laws passed and organizations founded have delayed the escalation of organ trafficking, the selling and distribution of compensated organs should remain illegal and suppressedRead MoreSelling Human Organs10012 Words   |  41 PagesTERM PAPER RESEARCH : Selling Human Organs ARTICLE 1 : Should people be allowed to sell their organs? Currently, exchanging organs for money or other valuable considerations is illegal, but some members of the medical and business communities would like to change that. One of those is the American Medical Associations influential Council on Ethical and Judicial Affairs. Convinced that the balance of moral and ethical concerns favors the ability to sell organs, they would like the laws to changeRead MoreVietnam Airlines Strategy9313 Words   |  38 Pages Vietnam Airlines joined the International Air Transport Association (IATA) as an official member, affirming its international standard. In June 2010, Vietnam Airlines joined SkyTeam, the world’s second largest global airline alliance, affirming the carrier’s new position on the global aviation map as the strategic partner of the alliance in Southeast Asia region as well as its international standard services. 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Usually a victim is legally t ransferred to another country so that the people of this crime are benefited financially. Human Trafficking has become a modern form of slavery. When people hears the word ‘slavery,’ it is a harsh reality for many people who finds themselves bought and sold like objects, and treated with no dignity. Human TraffickingRead MoreShaheen Air International14539 Words   |  59 PagesThe Pakistani aviation market has seen many airlines come and go. However, due largely to the economic sanctions placed on Pakistan during the 1990s the industry growth eventually leveled off due to the increase in oil prices. The history of commercial aviation in Paksitan has been dominated by Pakistan International Airlines. Beginning in the 1990s, private Pakistani airlines were allowed to operate. 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Cost Accounting Employees Productivity

Question: Describe about the Cost Accounting for Employees Productivity . Answer: 1 (i) Faster processes in itself is a major requirement of every organization. Computerized systems are being installed in the organizations to increase more productivity of the employees. Nowadays, organizations are more interested in investing in computerized software rather than investing in human capital. This has led to increasing in the speed of the work being done both in the administration as well as engineers by the existing employees with the fear of losing their job being done (Vanderbeck, 2013). More advanced and improved technology for producing goods of higher quality at a lower rate is being built by the engineers. With the process time getting reduced, the organizations have the benefit of increased production, innovation which means the engineers have more time to explore a new methodology for improving the quality of the product or developing more products which can increase the sales of the organization and also help in increasing the profits (Charles, 2012). The administration can, on the other hand, help the management in giving more accurate reports based on the activities of the company to the management which would help them in making more accurate decisions regarding the ongoing or upcoming process of the organization. This would help the organization to become more competitive in the market as it will be in a better position than others to take decision earlier and faster. 1(ii) Only increasing the production quantity of an organization will not help it in increasing the profits or making a huge change in the quantity being sold. In todays competitive environment, each organization is trying to install improved system whether it is related to technology or computer related software to increase productivity with the existing labor being employed. However, the major concern is quality (Robinson Last, 2009). Only quantity is not going to solve the problem, quality plays an important role. Since multiple products are available in the market with almost same features and the customers are almost paying the same price for the same, the only factor which can be distinguished is quality. Hence with the decisions of the management, when the management is investing so much in technology it would definitely need the result with an improved quality. When the work is automated, employees have more time with them to invest in the work which they previously used to manual ly; hence quality reports or quality products become a prerequisite for any organization because it will help the organization to stand in a different position than others in the competitive market (Shim Siegel, 2009). 1(iii) Competition in todays world is a major challenge for anybody whether it is an individual or an organization. Everybody is trying to be first. Nobody has the time to wait and watch. Hence with the faster process being implemented and with the shortage of time there is no time left nor in the hands of the labor neither in the hands of the people handling administration to just wait and look into the work done by them. Hence the chances of errors are being increased thoroughly. With the lesser time in hand and the customized technology of which no check can be maintained it obviously means that there are higher chances of mistakes which can be made. Since there is nobody to check the data being entered or in the middle of the process when the data is being processed, with the end result there is always a higher chance that the output received may be wrong or might be containing an error in it (Larry Christopher, 2012). Though the need of the hour is an increase in the speed, however, t he practical difficulties should be understood by the management and just not goes by the vague picture of technology. 2. The key reason behind the ascertainment of the managers bonus based on generated profit is that this can possess a direct influence on their performance. In other words, if the managers of a company have performed really well, and if the companys performance is weak, then the bonus payable to the managers will have to be disregarded as weak company performance clearly signifies low generated profits. Although the company establishes such systems to motivate their team, yet factors like the poor economy or massive competition can impede the attempts of managers. Furthermore, when the bonus is based on generated profits, prior preference is given to these profits and not the managers performance (Lanen et. al, 2008). This can result in the dissatisfaction of managers because the performance of the company is attributable only to its generated net profits. Considering the given case, it is observable that the manager of Adelaide has failed to provide necessary efforts and as a result , the company could not generate profit, and therefore no bonus. On the other hand, the manager of Brisbane observes growth in the net profit and hence becomes eligible for the bonus. This clearly indicates that the role of a manager towards the companys net profit depends on various factors, and if such factors are not considered aligned properly, then their attempts can go wasted. In other words, a manager may be able to work efficiently but there are several other factors, which determine the net profits of a company and these factors can diminish or waste the managers attempts (Venanci, 2012). Therefore, there must be a contradistinction between the managers performance and the profits of a company. On a whole, such concept of bonus based on profit can clearly generate several problems within the company and can result in the dissatisfaction of managers. 3. Favorable material variance suggests cost efficiency procurement by a company. Thus, in relation to the given case, such variance depicts that Dream Housing Limited has earned profits in excess of what was expected or incurred lesser expenses than what was expected (Needles, 2011). A favorable variance for revenues can be assessed to ascertain whether it was the outcome of higher than planned greater quantities, selling prices, or a more favorable combination of products sold. In the same way, a favorable material variance for expenses can be evaluated to recognize the cause of lesser expenses. An unfavorable labor variance implies that the cost of labor was more than what was expected. Such information is very beneficial in the planning procedure of the development of future budget periods, as well as providing a feedback on the major loopholes in the business giving rise to such unfavorable labor variance, and initiating corrective measures as a whole (Horngren Frost, 2012). In the evaluation of production costs and variances, management can get ample amount of relevant details that can play a key role in enhancing the operational effectiveness of the company. In other words, management can understand the production tendencies and various procedures applied by the company in the efficient utilization of its resources (Horngren Frost, 2012). Besides, variances are a beneficial process through which management can understand whether the company has operated effectively or not. In other words, the adverse variance can necessitate corrective measures by the company while a positive or favorable variance can portray efficient functioning. Thus, whether a company is performing accordingly or not, variances can play a key role and be of immense help to the management. 4. Display of variable cost Details Budget A Budget B Variable overhead Rs. 60000 Rs. 75000 Variable selling and administrative expense Rs. 60000 Rs. 60000 Direct Materials Rs. 260,000 Rs. 3,60,000 Direct Labor Rs. 40,000 Rs.60,000 Total (I) Rs. 4,20,000 Rs. 5,55,000 Units in total (II) 20000 30000 per unit cost ( I/II) Rs. 21 per unit Rs. 18.50 per unit As seen by the computation that the ascertainment of variable cost by the senior management is lower while that of the lower and middle management is higher. Moreover, the expenses pertaining to selling and administration display the same. 4 (ii) from the presentation and preparation of Budget A it is indicated that bottom-up approach I followed by the lower and middle management. Such evidence indicates that the management is at home with the cost (internal) and conflicts. As the operational activities are taken care of by the lower and middle management, therefore the material cost stands on a higher basis. The material cost is forecasted by them and they are solely responsible for the increase in cost if it happens in future. For this purpose, they consider the variances and differences. It is imperative for the organization to have costs on the greater side so that a fuller development takes place. 4 (iii). The superior level of management purposes to increase the profit amount and sales of a company. Furthermore, such management is well known to the arrangement of labor, completion of work, obtaining of material, and grouping of other variable overheads, but in the budget procedure, only the unfavorable situations are evaluated. This signifies that the management possesses a well-defined explanation of the financial environment as it focuses on a greater prospect. Furthermore, it is also well known of how much products are saleable in the market and their cost of production. This offers an effective conception that the management pursues an effective understanding of sale of products (Needles Powers, 2013). 4 (iv) It is the primary goal of an organization to operate in such a way that has the potential to garner maximum profits by establishing an alliance betwixt the middle and lower level of management (Spiceland et. al, 2011). Both these level of management can play a significant role in the process of production. The top management estimates production at Rs 18.5 per unit while the lower level of management reports at Rs 21 per unit. This indicates that such lower management must concentrate on production enhancement of Rs 2.5 per unit. Moreover, the top management anticipates at 30000, which indicates gained profits. Thus, it is clear that coordination betwixt management results in profitable opportunities. References Charles, T.S 2012, Cost Accounting: A Managerial Emphasis, Pearson Education Horngren, C T Foster, G 2008, Cost Accounting: A Managerial Emphasis: United States Edition Lanen, W. N., Anderson, S Maher, M. W 2008. Fundamentals of cost accounting, NY: Hang Loose press. Needles, S. C 2011, Managerial Accounting, Nason , USA: South-Western Cengage Learning . Needles, B. E. Powers, M 2013, Principles of Financial Accounting. New York Press Robinson, M., Last, D 2009, Budgetary Control Model: The Process of Translation. Accounting, Organization, and Society, NY Press Shim, J. K Siegel, J G 2009, Modern Cost Management and Analysis, Barron's Education Series Spiceland, J., Thomas, W. and Herrmann, D 2011, Financial accounting, New York: McGraw-Hill/Irwin University Press Vanderbeck, E J 2013, Principles of Cost Accounting, Oxford university press Venanci, D 2012, Financial Performance Measures and Value Creation , State of art . New York: Springer. Larry M. W Christopher J. S2012, Managerial and Cost Accounting, Pearson Press

The Case For Work For The Dole Essays - Social Security In Australia

The case for Work for the dole The Case for Work for the dole Youth faces an uncertain future - it always has in one way or another. The progression from parental dependency to self-sufficiency and independence has always been (and will continue to be) a difficult one. The stresses of successfully completing high school are compounded by peer pressure, personal and family relationship problems, and the natural problems inherent in being an adolescent. As well, today, moreso than in yesteryear, there is an ever-present temptation to turn to drugs and alcohol, either as an escape route, or in order to cope with it all. Doing well at school does not guarantee a future career path, even if the correct choices are known and made. "Starting at the bottom" no longer means that you will get to the top one day. Today, people in their 40s and 50s are being made redundant from positions they once justifiably regarded as being secure until retirement. And competition is strong. Each year it becomes stronger - each year thousands more students join the ranks of the unemployed, and long term unemployment, especially amongst youth, is a real problem. The Government's "Work for the Dole" Scheme is a much-needed positive step that is helping youth make the transition from student, to unemployed, to employee. Each year 25,000 places in the Scheme are available, 20,000 of which are set aside for young people. Under the Scheme, unemployed people perform work (from 12 to 15 hours per week) in return for their fortnightly unemployment benefit. Participation is for a maximum of six months for people unemployed for a period of more than six months. People aged 17 to 21 are required to work for two six-hour days per week, and people aged 21 and over are required to work for 21/2 six-hour days per week. An extra $10 per week is paid to the participant to allow for extra costs incurred relating to transportation, and child minding facilities are available if necessary. Time off from the scheme can be arranged for attendance at interviews for paid employment. In order to reach those most in need of assistance, participation in the Scheme is compulsory. This is necessary so that the chances of success can be maximised to provide the most benefit to participants. It may be of concern to some that the compulsory nature of the Scheme undermines the altruism inherent in volunteer work. Some may fear that it will lead to resentment, lack of cooperation and poor motivation by those forced to take part under threat of diminished or no social security payment. If the Scheme were voluntary, however, no doubt only those already possessing a healthy self esteem would volunteer. Those people most in need of assistance, the long term unemployed, those with severe lack of motivation and low self esteem from receiving numerous rejections, would be unlikely to volunteer. The compulsory nature of the Scheme is therefore a crucial factor in its effectiveness as an antidote to long term unemployment. Participants enjoy increased self esteem, confidence and motivation. By earning their benefit they can certainly no longer be labelled as "dole bludgers". Participants have an opportunity to contribute to and be involved with the community rather than be isolated from it. Participants in the scheme are also being given an opportunity to develop new skills. Training is provided in essential workplace safety issues and procedures, and in any skills required to do the project work. Participants learn how to work as part of a team, cooperatively with a supervisor and independently, developing a work ethic and a positive attitude. Often important skills become rusty in between periods of employment and the Work for the Dole Scheme is an opportunity to maintain these skills and abilities. The Scheme could also be seen as an opportunity to change direction. Projects offered involve heritage, history, the environment, community care, tourism, sport, provision of community services, and restoration and maintenance of community services and facilities. There are thus many opportunities to learn new skills that may then lead the participant to a completely new line of work or career path. A major advantage is increased employability, often over someone who has not taken part in the Scheme. Valuable work experience is gained that employers are often looking for. A 1997 survey of over 3,300 employers found that nearly 60% of employers would be more willing to hire someone who had worked for the dole rather than someone who had spent the same period receiving only unemployment benefits. Simply put, the Work for the Dole Scheme gives unemployed