Wednesday, December 25, 2019

The Impact Of Buddhism On Women And Our Advancement

When I primarily began this essay, I was oblivious to how significant of an impact Buddhism has had on women and our advancement as a gender, specifically in religion. Upon further exploration of women in the Buddhism religion, it was quite obvious that the religion is practiced very differently from society to society, but at the end of it all, there is no denying the implication Buddhism has had on females and our spiritual roles. By contrast to bigoted practices that impede spiritual development, Buddhism can be claimed to be the least discriminatory towards women. My goal of this paper is to illustrate how the Buddhism religion has altered the female role in religion, yet still maintains bigoted stereotypes, within very many different societies and communities. Women have been a part of Buddhism since it began in Northeast India in 6th century BC, by a man named Gautama Buddha. The religion of Buddhism does not involve any theistic world-view, therefore Buddha was not a god. The teachings of Buddha are designed exclusively to liberate emotional beings from misery. There is no doubt that Buddha was the first religious leader to give women equal opportunities in the field of spiritual development. Looking back to the very beginning of the religion, many of Buddha’s wisest and most capable disciples were laywomen and nuns. Originally, Buddha had expelled women from monastic practice, but eventually overturned his decision, therefore permitting them to practice inShow MoreRelatedThe Reasons Of The Tang Dynasty : The Golden Age930 Words   |  4 Pageswas also very interesting. In the beginning of the Tang dynasty, the emperors of the Tang dynasty were very tolerant for religion. Then in the middle, the main/ popular religion was Buddhism. In the end, confusion became the national religion and the rulers banned all other religions and a lot of places for Buddhism were shut down. They also had their every own cultures and invention. 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Tuesday, December 17, 2019

Police Brutality And The Law Enforcement - 1925 Words

Police Brutality The duties of law enforcement involve looking after the American people. As the Los Angeles Police Department puts it, it is the police’s duty to â€Å"Protect and Serve† the community. As Americans, we should expect to be able to rely on local police to solve our problems and bring peace and stability to society. Yet, as current events have shown, these promises are not always fulfilled. Since the late 1960s, America has begun to grow from a racially segregated nation, into one of unity and equality. Today there is no doubt that immense progress has been made, however events involving our law enforcement and minorities has seemed to halt such progress. Police brutality continues to be a major issue nationwide with the†¦show more content†¦Recently, the public has begun to once again rise up against such heinous crimes that seem to hail from an era before civil rights. Police brutality notoriously rose during the 1990s. The most guilty of this was the Los Angeles Police Department. After the introduction of crack cocaine plagued the streets of American cities, Los Angeles took the initiative of upgrading its CRASH Unit (Community Resources Against Street Hoodlums). By April 1988, nearly 1,567 minorities were arrested on just one weekend, yet about 10% of these arrests actually led to felony convictions. By 1998, the CRASH unit was embroiled once again in a scandal known as the Rampart Scandal. More than seventy officers assigned to the Rampart Division were accused of strong police misconduct. These officers were accused of targeting minorities and planting evidence on these victims, framing them to higher their positions in the LAPD. (Source #3) In the middle of all this, one case would implant the image of police brutality to all Americans for years to come. On March 4, 1991, an African-American man named Rodney King had been drinking earlier in the night and was on his way home, speeding on the highway which brought attention to an officer stationed there and proceed to pursue King. After attempting to outrun police, King was eventually cornered by police. What would be expected to be a quick arrest after being pulled over quickly turned brutal. As King exited

Sunday, December 8, 2019

Accounting Related To Pension

Question: Describe about the Pension schemes, Pension calculation and Salary calculation in USA? Answer: Introduction The report will focus on the calculation of the pension amount of an individual graduate student starting his career at the age of 25 years. The pension will be provided from the savings of the student and will act as a source of salary income for the period of 20 years (65 to 85 years). The calculations of the pension are mad e in accordance to section 401 (k) of IRS that allows employees to contribute a portion of their salary to individual accounts. Manjoo (2012) opined that salary sacrifice is a tax efficient way that can be employed by an individual to make pension contributions as well reduce the amount of taxable income. As per the taxation rules Pension offer tax relief on money paid by the individual as well as tax relief on the amount of returns. Hence it is advisable for individuals experiencing high increments in their career to make pension savings which will help them to save a portion of their income from tax liability and also helps them to enjoy the retirement benefits in terms of the saved money. Apart from individual pension saving scheme the students can also get an offer from the employer to contribute a certain amount of money for the pension scheme. This is known as occupational or company pensions. Menzefricke Smieliauskas (2012) stated that the major benefit of occupational pension schemes is that the employer as well as the employee both will contribute to the pension fund. Pension schemes in USA A retirement plan is effectively a substitute financial arrangement to replace employment income upon retirement. The groups like employers, insurance companies, trade unions and government sets up the effective pensions schemes for the individuals in order to secure funds for the future use purpose (Menzefricke Smieliauskas, 2012). The retirement and the pensions plans in USA are based on the regulations provided under the Internal Revenue code which is regulated by the department of Labor under the provisions of the Employee Retirement Income Security Act. The contributions to qualified pensions plans can be made on a pre tax basis. The employees are allowed to transfer a part of their contribution to a 401(k) plan as designated Roth contribution. The various types of pension system design are namely Public pensions: The Public pensions scheme in USA operates on the basis of pay as you go. The public sector pensions are offered by Federal, state and local levels of government in USA. The pensions in this system are financed by social security taxes paid by employers and employees both. Manjoo (2012) opined that social security taxes are shared by equally by employers and employees. As per the US law the contributions in this fund are exempted from any taxation however the benefits are taxed if the total income of pension at the time of retirement exceeds a specified amount then the benefit is taxable. The statutory retirement age of the individual is regarded to be between 65 to 67 years depending upon the year of birth. Occupational pensions: The occupational pensions are provided by the private companies of USA. The plan used in the occupational pension scheme is the 401 (k) plan under the IAS retirement plans. This plan enables the employees and the employers to make tax deferred contributions from their salaries to the plan (Sandu, 2012). Other plans namely the 403 (b) plan also known as the employer sponsored retirement plan, 457 plan also known as the employee sponsored pension plan and the thrift savings plan are the major plans to be used as pension schemes under this system. Pension calculation (a) Working tenure of the student Graduating age 25 years (starting of career) Working career 40 years Retirement age (40+25) = 65 years The students are expected to retire at the age of 65 years and start the career at the age of 25 years and continue work for 40 years without any breaks. Salary calculation The salary calculation is shown on the basis of the assumptions made by the student. However the rate of increment and the expectation of the student to get an increment of $15000 every 10 years due to shifting of the job can vary in the reality. Moreover the inflation rate assumed to be affecting the salary structure of the student will also vary and hence this may reduce the actual salary amount of the student. The inflation rate has been reduced from the annual salary because the inflation will decrease the amount of money earned by an individual. Particulars Amount ($) Amount ($) Starting salary (Basic) 50,000 Add: 2% increase every year for 40 years (2% * 50000 = 1000) (1000*40 = 40000) 40,000 Add: salary increment on job shift every 10 years First increment at the age of 35 years Second increment at the age of 45 years Third increment at the age of 55 years Fourth increment at the age of 65 years Total 15000 15000 15000 - 15000 60000 Less: rate of inflation @ 3% every year (50000* 3%) = 1500 * 40 years = 60000 (60000) Total salary the student is expected to receive 90000 To calculate the amount of money required for saving each year by the students for contribution towards final retirement scheme two different techniques may be adopted namely Final salary pension scheme or Career average schemes. Sandu (2012) opined that the average of the salary throughout the career of a student is calculated in case of Career average schemes whereas the Final salary pension scheme helps to calculate the amount of money that the individual will receive at the end of final retirement. Under the Final salary pension scheme the annual pension of the given student under the given salary can be calculated as follows: Assumptions: Final salary at the time of retirement that is at an age of 65years after including and excluding all increments and inflation is around $ 90000. The total working tenure of the student is 40years. The accrual rate or the percentage of salary expected to receive as pension = 50 % or 1/50th Keeping the above factors in calculation the annual expected pension can be calculated as follows: (40 years * 1/50th * 90000) = $ 72000 For an annual pension of $ 72000 the individual will have to save around $ 1800 ($ 72000 / 40) per year within the total working tenure of 40 years. The students are expecting to have a actuarial life till 85 years after the retirement. Hence it may be said that the individual is expected to have a further life expectancy of (85-65) 20 years after retirement. Thus saving of around $ 1800 per year from the total salary will help the individual to get a capital amount of $ 72000 which will cover the 4% annuity as well as the 50% of the final salary which the individual will receive at the end of his retirement year. Conclusion The report shows the calculation of the individual pension fund of a student who is expected to start his career at the age of 25 years. The problem shows that the student will receive a 2% increment every year followed by a 15000 increment every 10 years in the existing salary structure of 50000.Hence saving of $ 1800 each year will help the individual to accumulate an approximate amount of $ 72000 which will act as a pension fund for the student for the next expected 20 years of his life. References Manjoo, F. (2012). The UK legal reforms on pension and the opportunity for Islamic pension funds,J Islamic Acc And Bus Res, 3(1), pp- 39-56. Menzefricke, U., Smieliauskas, W. (2012). Incorporating Uncertainty into Accounting Estimates of Pension Liabilities, Rotman International Journal Of Pension Management, 5(1), pp- 26-32. Sandu, M. (2012). Economic Consequences of Pension Accounting, International Business Research, 5(8), pp- 172

Sunday, December 1, 2019

Juvenile Corrections Essays - Penology, Prison, Workhouse

Juvenile Corrections Jeshondra Lucas CJ 564 Seminar in Corrections Mississippi Valley State University November 27, 2017 The historical development of the juvenile justice system dates back to the Roman Times. The Roman law gave parents the responsibility for punishing their child. Back in the Roman times, the child's age was the factor of if the juveniles were capable of being punished by their parents, or if they would be punished by the court with adult charges. At seven years of age, in the Roman law if that child had committed a crime. The child would be held accountable for their actions and no longer be under the punishment of their parents, but under the punishment of their king. In England in the 1500's shires and other people were to carry out what the king had wanted done. The Bridewell Workhouse was built in London in 1557, this workhouse was a place where inmates would go to provide cheap labor to please mercantile. Guards claimed that the work that the inmates were doing was therapeutic and rehabilitative. In the Middle Ages, children were seen as property. Male children were the head of all households and the patriarch handled his homes as he pleased. When parents broke the law, the children were forced to take care of themselves. A lot of them stole things to provide for the family, placing them in the same situation to face adult charges. During the 1600s in England, government began to consider the plight of the child (Clear, Reisig, Cole, 2016.) Children fell under the protection of the king or queen. The crown would act as the parens patriae which means the crown could act as a guardian of any child, especially one with rights to inherited property. In the United States Juvenile Justice has shifted to reflect social, intellectual, and political currents of crime. The Puritan Period takes place from 1646-1824. Americans stopped the practice of English laws in the 1800s. The Massachusetts Stubborn Child Law in 1646 was an early attempt to deal with problem children. The Puritans simply voiced the need for problem children to be disciplined by their parents and those who refused to obey their parents be dealt with by law. The Refuge Period was 1824-1899, children were urged to learn good work habits and study skills. More reform happened throughout the Juvenile Court Period of 1899-1960, The Juvenile Rights Period of 1960-1980, Crime Control Period of 1980-2005, and the Evidence Based Period of 2005 to present days. From 1930 through 1980, the incarceration rate was pretty stable in the United States (Clear, Reisig, Cole, 2016.) In today's society there has been tremendous growth leading to prison overcrowding. We cite prison overcrowding by five reasons since the crime rate does not match the incarceration rate. We credit the increase of prisoners to increased arrests and more likely incarceration, tougher sentencing, prison construction, the war on drugs, and state and local politics. There are nearly 19 state prison systems that operate above capacity. Prison overcrowding may violate constitutional standards, decrease access to some much needed programs and services, create major administrative problems, and increase prison violence. The Null Strategy, Construction Strategy, Intermediate Sanctions and Prison Population Reduction are four ways the states try to combat prison crowding. A lot of sentences are due to the race and ethnicity of the person committing the crime. Disparity is of ten used to target certain groups. References: Clear, T. R., Reisig, M. D., Cole, G. F. (2016). American Corrections (11th ed.). Boston, MA: Cengage Learning.