Buddhism Essay -- Buddhism India Buddha Religion Essays

Buddhism Buddhism is the great oriental religion founded by Guatama Buddha, who lived and taught in India in the sixth century BC All Buddhists trace their faith to Buddha and "revere" his person (Frederic 15). Nearly all types of Buddhism include monastic orders whose members serve as teachers and clergy to the lay community (Maraldo 19). However, beyond these common features the numerous sects of modern Buddhism exhibit great variety in their beliefs and practices. In its oldest surviving form, known as Theravada or Hinayana. Buddhism is primarily a spiritual philosophy and system of ethics (Frederic 16). It places little or no emphasis on deities, teaching that the goal of the faithful is to achieve nirvana, a blissful state of insight and release from the bonds of the self, the world, and an endless round of births, deaths, and rebirths in successive lives (Maraldo 20). The state of spiritual perfection is achieved through the practice of humility, generosity, mercy, abstention from violence, and above all, self-control. The latter forms of Buddhism, known as Mahayana, however, often worship a pantheon of divine Buddhas and future Buddhas (Zwalf 20). Some have a elaborate hierarchies demons as well. Several varieties of Mahayana Buddhism promise the worshiper a real paradise rather than a perfected spiritual state ( Zwalf 21). Several sects emphasize faith more strongly than works. "One sec seeks to induce in the believer a jarring, intuitive, nonrational insight into true reality" (Maraldo 24). In all lands to which Buddhism has spread it has made adaptations to local conditions. For example, in Japan extreme nationalist sects have developed. Differences may be seen in Buddhist art, architecture, inconograph, ritua... ...one percent of the population) in India, Pakistan, the Philippines, and Indonesia (Frederic 46). Outside Asia, a few thousand live in North America (300,000), South America (160,000), and Europe (20,000) (Frederic 48). The total number of Buddhists in the world is not surely known; estimates vary from less than 200,000,000 to 500,000,000 (Frederic 48). Buddhism is one the major religions of the world. Buddhism is become a dominant religious, cultural , and social force in most of Asia. It has combined with elements like Hinduism. Buddhism will continue to spread out across the world. Works Cited Maraldo, John. Buddhism in the Modern World. New York: Macmillan, 1990. Zwalf, W. Buddhism Art and Faith. New York: Macmillan, 1990. Frederic, Louis. Buddhism. New York: Flammarion, 1995. Snellgrove, David. The Image of Buddha. New York: Serindia, 1991.

Financial Accounting Theory And Practice Essay

If you developed a theory to explain how a person’s cultural background influences how they prepare financial statements, would you have developed a positive theory or a normative theory? The first of all, it is important to understand the mean by a ‘theory’. According to Contemporary Accounting Theory 4e, Oxford English Dictionary provides various definitions, including: A scheme or system of ideas or statements held as an explanation or account of a group of facts or phenomena A positive theory based on some assumptions and, through logical deduction, enables some predictions to be made about the way things will be. In particular, their success in explaining or predicting particular phenomena will then typically be assessed based on observation. For instance, Watts and Zimmerman’s positive theory of accounting relying on the other researchers such as Jensen and Meckling (1976) and Gordon(1964). A normative theory based on the norms (or values or beliefs) held by the researchers proposing the theories. For example, Chambers issue has paid attention by researchers, however, they recognised and measured in different ways. If I developed a theory to explain how a person’s cultural background influences how they prepare financial statements, I will develop a positive theory. (Word count: 170) QUESTION 2 – Question 1.3: What is a conceptual framework, and would it be considered to be a positive or a normative theory of accounting? According to IFRS website shows, the definition of Conceptual Framework follows: The Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements. It is a practical tool that assists the IASB when developing and revising IFRSs. The objective of the Conceptual Framework project is to improve financial reporting by providing the IASB with a complete and updated set of concepts to use when it develops or revises standards. In term of accounting, the conceptual framework of accounting should be considered as a normative theory of accounting. Because of a normative theory based on the norms (or values or beliefs) held by the researchers proposing the theories. (Word count:111) QUESTION 3 – Question 1.27 (NEW): The International Accounting Standards Board has a number of roles, including formulating accounting standards and developing a conceptual framework. Is the work they do in developing an accounting standard or the conceptual framework normative or positive in nature? In the given circumstance, the conceptual framework of accounting is an example of a normative theory of accounting. Relying on various assumptions about the types or attributes of information useful for decision-making, The CFA provides guidance on how assets, liabilities, expenses, income and equity should be defined, when they should be recognized, and ultimately how they should be measured. It also shows in Australia Accounting Standards Board (AASB) website, The original framework document and any previous compiled version can be found using the Browse for pronouncements page In the table below, the Notes column identifies when the framework document listed is a compiled version. â€Å"Extra† identifies when additional IASB supporting material (e.g. Basis for Conclusions) is available. (Word count: 117) QUESTION 4 – Question 1.33 (NEW): In this chapter we provided quotes from Gray, Owen and Adams (2010), in which they discuss an apparent herding phenomenon that seems to be occurring in respect of the selection and use of particular theories. They state, ‘there has been a strange herding tendency, especially around legitimacy theory’, as well as stating that they ‘also have a sneaking feeling that institutional theory may be coming up fast as the next theory around which to herd’. What do they mean by this apparent practice of ‘herding’, and what are some possible advantages and disadvantages that are related to this practice? In the give circumstance, a common phenomenon in herding is the management of some enterprises, marker behaviour. As inadequate of information and lack of understanding, it is hard for investors to make reasonable expectations of future marker uncertainty, are often extract information by observing the behaviour of those around, in which information is continuously passed, many people will be roughly the same information and reinforce each other, resulting in the herd behaviour. ‘Herding’ is a kind of nonlinear mechanism of the non-rational behaviour resulting from individual rational behaviour of the collective. The advantages of the performance of ‘herding’ for the adoption of specific or temporary situation advantage concept and the way of behaviour is accepted on the long-term nature of the dominant idea and behaviour way. However, people will follow the public agree, to their own opinions with default negation, and not subjective thinking about the meaning of events. (Word count: 149) QUESTION 5 – Question 1.35 (NEW): Do we really need financial accounting theory if all we are interested in doing is developing accounting standards? In the given question, people really need financial accounting theory if  people interested in developing accounting standards. The progresses of theories are indicate how accounting should be done, describe and explain current accounting practices, predict accounting practice, provide principles to take into account when taking action or making decisions, and help to identify problems and deficiencies with current accounting practice and improve accounting practice Therefore, theories can prepare accounting standards state that fair value should be used when calculating goodwill on acquisition, depreciation should be calculated on the basis of useful economic life, etc. A theory of capital budgeting helps us with choosing among investments; a theory of revenue recognition helps to determine when and how revenue should be recognised; it might reveal deficiencies in the way we presently measure profit; or understanding deficiencies may promote change. Hence, the conceptual framework is used as a basis for drafting accounting standards. (Word count: 150)

Comparison Presentation Assignment 5 - 959 Words

Comparison Presentation Assignment: 5 | Health Economics, HSA 510, Dr. Lewis Mustard | Kristie Parker, December 19, 2012 | 1. Select three to four main aspects that you discovered in your research to highlight. The first thing that I would like to highlight in my research of Canadian universal healthcare vs. US healthcare is that Canadian health care is federally funded and covers mostly all of the medical services used by the residents. The US has healthcare for the people but is covered at the citizens’ expense via an insurance company. The citizens are responsible for maintaining the premiums set by the insurance companies via the employer of the citizens or privately attained. However, this could explain why nearly 50†¦show more content†¦Public Administration: All administration of the health insurance must be carried out by a public authority on a nonprofit basis. B. Comprehensiveness: All necessary health services including hospitals, physicians, surgical dentists, must be insured. C. Universality: All insured residents are entitled to the same level of health care. D. Portability: Even if the residents move to a different province or territory, they are still entitled to coverage from their home province during a minimum waiting period. E. Accessibility: All insured persons have reasonable access to health care facilities. **Retrieved from http://www.canadian-healthcare.org/. 2. Synthesize your findings. To synthesize my findings would be to look at the current â€Å"Obamacare† that has been adopted into our government to help with the 50 million plus Americans that are without health insurance now. The Health Care Act shows that â€Å"Obamacare† is individually mandated, penalty for not buying insurance is $695 minimum, and the employer is mandated for companies with over fifty employees. 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