Post Mortem Care of Buddhism - 942 Words

Post Mortem Care of Buddhism The Buddhists believed that body of a dead person should be removed with dignity and be treated properly out of respect for the memory of what the deceased person had done when he was alive. His past action (Karma) will determine what his future life will be. In Buddhism death is not being called to eternal rest to lie in the bosom of the creator god â€Å"but a continuation of a process in another form of life. As far as Buddhists are concerned, there should be no religious reason to object to this practice. In fact, if such a post mortem could help the living by providing members of the medical profession with more information which could enable them to cure diseases it should be considered an act of merit on†¦show more content†¦Obviously, this delays organ and tissues harvesting. The physical body is nothing more than a combination of elements, which will break down on death. So there is no reason to believe that the spirit of the dead person will be upset if the body is used for scientific purposes. The Buddhists trust that doctors and medical staff have a high sense of responsibility and professional ethics and that they would handle a corpse with the utmost respect due to it, so relatives need not be overly worried about this. There are some who even initiate to donate their bodies after their death to hospitals for medical students to study anatomy. It is considered an act of the highest benefit for Buddhists to donate parts of their bodies after death so that others would benefit from them. Buddhism is very clear on the issue that the donation of vital organs for the benefit of others brings great value and is to be strongly encouraged. Cremation, after the three-day waiting period, is the typical tradition method. The Buddhists guided us to prepare fo r death, to prepare for that journey by cleansing the mind and not being so attached to things, to be able to let go and release ourselves for needing to be. Through this we will not suffer so much as we pass through the final stage of the present life, we can let go, be grateful for what we had but not hold to it, not try to guarantee stability and cause ourselves to suffer more than we need to. This way we can endShow MoreRelatedend of life Essay6150 Words   |  25 Pagesï » ¿2.2 Explain how the beliefs, religion and culture of individuals and key people influence end of life care. Social perspectives A persons social perspective is influenced by a number of different social factors. The social relationships a service user has could cause them to worry about the impact their death will have on others such as family, friends, children colleagues. This worry concern is often referred to as social pain a service user may include the following: .loss of relationships:

Philosophy Of Education. Mission Statement. As An Early

Philosophy of Education Mission Statement As an early childhood educator, my mission is to encourage, inspire, support and motivate students while providing a fun, safe, and affectionate environment which builds friendships and lays the foundation for students to become life-long learners. Personal Philosophy There are two philosophies that I believe best describe my personal philosophy. These philosophies are realism and idealism. Although, the both philosophies help to describe my philosophy; I do not completely agree with all four divisions of each. They both have an individual concept of their own. Realism tends to focus on what is and idealism focuses on what could be. I personally believe that God is everything and that he is â€Å"the†¦show more content†¦Idealism states that our reality is shaped by our thoughts and ideas. Its metaphysical component is the claim that there are moral facts and moral properties whose existence and nature are independent of people’s beliefs and attitudes about what is right or wrong (Cambridge University Press, 1999). Realism says that a material world exists which happens to be independent of and external to our mind and that all objects are composed of matter. Realism deals with the fact that reality has an absolute existence separ ate from our thoughts, ideas and conscious. Christianity believes that God is the supreme source of all being and reality. He is the ultimate reality and all reality depends on God. God is intelligent therefore all the creation is intelligent and can understand him because he made us in his image with the adequacy of understanding him and his intelligent order. This is clearly stated in scripture: â€Å"In the beginning was the Word, and the Word was God. He was in the beginning with God. All things were made through Him, and without Him, nothing was made that was made. In Him was life, and the life was the light of men† (John 1:1-4, New King James Version). Epistemology Epistemology is â€Å"the study or theory of the nature and grounds of knowledge especially with reference to its limits and validity† (Merriam-Webster). This branch tends to answer questions such as: how doShow MoreRelatedEarly Childhood Education: Vision, Mission, and Philosophy Statement1258 Words   |  6 PagesEarly childhood is a time of curiosity, a time for play, and a time of rapid development. Every child is unique and deserving of an early childhood education that facilitates academic, social, and developmental growth through a variety of enjoyable experiences. Differentiated instruction adapts content, products and processes to meet the diverse learning needs and preferences of students (Thousand, Villa, Nevin, 2007). Friedrich Froebel, the creator of Kindergarten, believed that children growRead MoreOrganization And Unit Mission : Vision And Values, And Shared Governance1441 Words   |  6 PagesUnit Mission, Vision and Values, and Shared Governance In this paper I will discuss the mission, vision, values, and goals of the organization of which I work. Then I will share the organization’s nursing mission and philosophy, and my individual nursing unit mission and philosophy, and my part in fulfilling the mission and philosophy. I will explain the connection between the nursing department, nursing unit, and the organization’s philosophy. Strategies that could strengthen the mission, visionRead MoreThe Mission And Vision Statement1068 Words   |  5 Pagesorganizations have mission and vision statements identifying the company’s core focus and the values that it holds. These statements establish the culture for the organization, impacting products, service, marketing and employees. 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A) A mission statement states the organization’s reason for existence, and how it aims to serve its key stakeholders. Mission statements convey the organizational values. Mission statements are often longer and include a summation of the firm’s values. Mission statements answer the questions of â€Å"Who are we?† and â€Å"What does our organization value?† A Mission Statement defines the organization s purpose and primary objectives. Mission statementRead MoreComprehensive Proposal for the Development of an Early Childhood Education Program1194 Words   |  5 PagesComprehensive Proposal for the Development of an Early Childhood Education Program ECE 312: Administration of Early Childhood Education Programs April 22, 2013 Community Caregivers Child Care Center 4567 Untrue Lane Opelousas, La. 70570 337-012-3456 Hours of Operation: Monday- Friday 6:00 A.M – 7:00 P.M Providing quality child care for children ages birth-5 years old. 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Programs Instructor Tracy Reed June 2, 2013 â€Æ' Early childhood education programs are formed by administrators coming together to form curriculums for teachers in the program to have as a guide to teach young children. For an example, each county has a board of education for the school system with administrators who form a curriculum for teachers to teach by; and administrators leads the teachersRead MoreAcademic Achievement Of Graduate Education1116 Words   |  5 Pagesundergraduate nursing programs aim to fulfill many pathways into the nursing career while inspiring early achievement of graduate education. The undergraduate programs share multiple commonalities, the differences are visible in the structure of the courses structure and the contents (Billings Halstead, 2016, p. 135). The first curriculum model of training created in the late nineteenth and early to mid-twentieth centuries was the Diploma programs. 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Ocean Thermal Energy Conversion Otec Environmental Sciences Essay Free Essays

The oceans cover a little more than 70 per centum of the Earth surface. This makes it the universes largest solar energy aggregator and energy storage system. On an mean twenty-four hours, 60 million square kilometres if tropical seas absorb and sum of solar radiation equal in heat content to about 250 million barrels of oil. We will write a custom essay sample on Ocean Thermal Energy Conversion Otec Environmental Sciences Essay or any similar topic only for you Order Now The history of world, have depended upon its ability to suppress the forces of nature, and to use these forces to function its demands. Energy engineering is surely one of the most of import factors in the outgrowth of world as the dominant species of this works. The innovation of the practical steam engine by James W, brought about development of big mills, steam ships and the steam engine. First wood was used, so coal. About the same clip, the usage of coal instigated progresss in metallurgy.petroleum from natural ooze has been used since ancient times for lighting, lubrication and sealing. The debut of boring for oil greatly increased the supply of oil. The industrial revolution switches in to high cogwheel. One job is that the natural ooze is limited and in a few old ages the elements will be used. The development of atomic power was touted as the replies to all world ‘s energy sufferings. It non turned out that manner. The riddance of authorities subsidies for atomic powe r workss has made them rather unaffordable. When it went so bad no insure in the universe will compose catastrophe for atomic power works The construct of OTEC ( ocean thermal energy transition ) has existed for over a century as fantasised by Jules Verne in 1870 and conceptualised by Gallic physicist, Jacques arsene 500 arsonval in 1881. Despite this an operating OTEC power installation was non developed until the 1920 ‘s. 2.2 WHAT IS OTEC OTEC, ocean thermic energy transition is an energy engineering that converts solar radiation to electric power. OTEC systems use the ocean ‘s natural thermic gradient, accordingly the temperature difference between the warm surface H2O and the cold deep H2O below 600 meters by about 20’c, an OTEC system can bring forth, a significantly sum of power. The oceans are therefore a huge renewable resource ; with the potency to assist us in the OTEC procedure is besides rich in foods and it can be used to civilization both marine being and works life near the shore or on land The entire inflow of solar energy into Earth is of 1000s of clip as a great as world entire energy usage. All of our coal, oil and natural gas are the consequence of the gaining control of solar energy by life of the yesteryear. There have been, any undertakings for tackling solar energy, but most have non been successful because they attempt to capture the energy straight. The thought behind OTEC is the usage of all a natural aggregators, the Se, alternatively of unreal aggregator. 2.3 HOW OTEC WORKS Warm H2O is collected on the surface of the tropical ocean and pumped by a warm H2O pump. The H2O is pumped through the boiler, where some of the H2O is used to heat the working fluid, normally propane or some similar stuff. The propane vapor expands through a turbine which is coupled to a generator that bring forthing electric power. Cold H2O from the underside is pumped through the capacitor, where the vapor returns to the liquid province. The fluid is pumped back into the boiler. Some little fraction of the power from the turbine is used to pump the H2O through the system and to power other internal operations, but most of it is available as net power. There are two different sorts of OTEC power workss, the land based and the natation works. First, land based power workss, the land based pilot works will dwell of a edifice. This edifice will incorporate the heat money changers, turbines, generators and controls. It will be connected to the ocean via several pipes, and an tremendous fish farm ( 100 football countries ) by other pipes. Warm H2O is collected through a screened enclosure near to the shop. A long pipe laid on the incline collects cold H2O. Power and fresh H2O are generated in the edifice by the equipment. Used H2O if first circulated in to the marine civilization pool ( fish farm ) and so discharges by the 3rd pipe in to the ocean, downstream from the warm H2O recess. This is done so that the escape does non reenter the program, since rhenium usage of warm H2O would take down the available temperature difference. While, the other OTEC power workss is drifting power workss, the drifting power works works in the same mann er as the land based the evident different is that the natation works is drifting. Where really OTEC can be used, OTEC can be sited anyplace across about 60 million squares kilometers of tropical oceans anyplace there is deep cold H2O lying under warm surface H2O this by and large means between the tropic of malignant neoplastic disease and the tropic of Capricorn. Surface H2O is these parts, warmed by the Sun, by and large stys at 25 grades Celsius or supra. Ocean H2O more than 1000 metres below the surface is by and large at approximately 4 grades C. 2.4 TYPES OF OTEC There are three types of OTEC designs: unfastened rhythm, closed rhythm and intercrossed rhythm. Closed rhythm Closed rhythm systems use unstable with a low boiling point, such as ammonium hydroxide, to revolve a turbine to bring forth electricity. Here how it works. Warm surface sea H2O is pumped through a heat money changer where the low boiling H2O point is vaporized. The spread outing vapor turns the turbo generator, so ball, deep saltwater pumped through a 2nd heat money changer condenses the vapor back into a liquid, which is so recycle through the system Open rhythm Open rhythm OTEC uses the tropical oceans warm surface H2O to do electricity. When warm saltwater is placed in a low force per unit area container, it boils. The spread outing steam drives a low force per unit area turbine attached to an electrical generator. The steam, which has left its slat behind in the low force per unit area container, is about pure fresh H2O. It is condensed back into a liquid by exposure to cold temperature from deep oceans H2O Hybrid rhythm Hybrid system combines the characteristic of both the closed rhythm an unfastened rhythm system. In a intercrossed system, warm saltwater enters a vacuity chamber where it is brassy evaporated into steam, similar to the unfastened rhythm vaporization procedure. The steam vaporizes a low boiling point fluid that drives a turbine to bring forth electricity 2.5 ADVANTAGES AND DISADVANTAGES OF OTEC The advantages of OTEC is the utilizations OF OTEC is clean, renewable, its natural resource. Warm surface saltwater and cold H2O from the ocean deepnesss replace fossil fuels to bring forth electricity. Second, its appropriately designed OTEC workss will bring forth small or no C dioxide or other pollutant chemical Third, OTEC system can bring forth fresh H2O every bit good as electricity. This is a important adapted in island countries where fresh H2O is limited, other there is adequate solar energy received and stored in the warm tropical ocean ‘s surface bed to supply most, if non all, of present human energy demands and last the usage of OTEC as a beginning of electricity will assist cut down the province about complete dependance on imported fossil fuels. The disadvantages of OTEC is produced electric at present would be more than electricity generated from fossil fuels at theirs current costs. Second, OTEC workss must be located were a difference of about 20 ; degree Celsius occurs twelvemonth unit of ammunition. Ocean deepnesss must be available reasonably near to shore based installations for economics operation. Floating works ships could supply more flexibleness. Third, there is no energy company will set money in this undertaking because it merely has been tested in really smell graduated table and last, the building of OTEC workss and lying of pipes in coastal H2O may do localized harm to reefs and near shore Marine ecosystems. 2.6 ENVIRONMENTAL IMPACTS OF OTEC OTEC systems are, for the most portion, environmentally benign. Although inadvertent escape of closed rhythm working fluids can present a jeopardy, under normal conditions, the lone wastewaters are the assorted saltwater discharges and dissolved gases that come out of solution when sea H2O is depressurized. Although the measures of outgassed species may be important for big OTEC systems, with the exclusion of C dioxide, these species are benign. Carbon dioxide is a nursery gas and can impact planetary clime ; nevertheless, OTEC systems release one or two orders of magnitude less C dioxide than comparable dodo fuel power workss and those emanations may be sequestered easy in the ocean or used to excite marine biomass production. OTEC assorted saltwater discharges will be at lower temperatures than sea H2O at the ocean surface. The discharges will besides incorporate high concentrations of foods brought up with the deep sea H2O and may hold a different salt. It is of import ; hence, th at release back into the ocean is conducted in a mode that minimizes unintended alterations to the ocean assorted bed biology and avoids bring oning long-run surface temperature anomalousnesss. Analysiss of OTEC wastewater plumes suggest that discharge at deepnesss of 50-100 m should be sufficient to guarantee minimum impact on the ocean environment. Conversely, the nutrient-rich OTEC discharges could be exploited to prolong open-ocean Mari civilization How to cite Ocean Thermal Energy Conversion Otec Environmental Sciences Essay, Essay examples

Taxtation Law Residency & Source

Question: Discuss about the Taxtation Law Residency Source. Answer: Residency Source The income earned from different sources is an imperative aspect to determine the total assessable income of a taxpayer. The income received from sources such as domestic source or from foreign source is considered for taxation on the basis of the tax residency status of the taxpayer. Therefore, it can be concluded that in regards to determine the assessable income of a taxpayer for an income year, the tax residency status is essential. In order to check whether the concerned taxpayer is an Australian tax resident or foreign tax resident for the given assessment year, the subsection 6(1), ITAA 1936[1] would be the guiding statute. Moreover, TR 98/17[2] is the leading tax ruling to determine the various tests regarding tax residency of a taxpayer. There are mainly four tests that are highlighted in TR 98/17[3] are as listed below[4]: Resides Test This test is valid for the taxpayer, who is foreign resident and can be applied to check whether the foreign income would be chargeable as assessable income for the given income year or not. 183 Test This test is valid for the taxpayer, who is a foreign resident and thus, can be used to check whether the income derived from foreign source considered as assessable income or not on the basis of the duration of stay in Australia. Superannuation Test This test is valid and used to determine the tax residency of officers and government employees of Australia, who are staying in other country in order to fulfil their job obligations[5] Domicile Test The imperative test that is valid and applied to an Australian resident is domicile test. If the taxpayer has satisfied any of the above highlighted tests then he/she would be termed as Australian tax resident for the respective tax year. It is apparent that the taxpayer in the given case study is an Australian resident and is not a federal government staff. Hence, domicile test is validated here. There are two main essentials that are illustrated in the domicile test that must be satisfied by the taxpayer[6]. It is necessary that taxpayer must have domicile of Australia as per the norms of Domicile Act 1982. Permanent abode must be located in Australia. It is noteworthy that the taxpayer must not make a permanent abode in foreign land at any time period of the respective tax year or else he would be considered as foreign tax resident. The permanent abode concept has been explained in greater details in the Levene v. I.R.C.[7] case and the same would be extended to the given case also. If the taxpayer fails to complete the above illustrated essentials of the domicile test, then he/she would not be designated as Australian tax resident under this test. This test decides the factors related to the domicile and permanent abode. But, there are some requisite elements related to the permanent abode that are would be taken into consideration on behalf of the tax commissioner to frame an opinion on the location of the same. These requisites elements are listed in the tax ruling IT 2650[8] and are outlined below: Total period of stay in foreign land (variation in the indent period and actual period) Location of stay in foreign land especially, if the taxpayer has any personal or professional relation in most frequent visited foreign place Intention or future plan on behalf of the taxpayer to reside in the foreign land Various asset/ properties acquired by the taxpayer in Australia or in foreign land Any particular activity that indicates the future plan of the taxpayer to create a permanent residence in a country rather than Australia Further, the taxpayer may be termed as foreign resident, if he has a permanent residence in Australia but has resided in some other country for sustaining a business. The critical aspect is to determine if the taxpayer does have any clear idea regarding the subsequent time to stay in other country and also the expected duration or not[9]. Further, if the taxpayer in such cases returns to Australia in between of the work because of any serious health issue or other related reasons when actually there was plan to stay for a longer duration, then also the taxpayer would not be considered as Australian tax resident for that specific income year[10]. Therefore, the income derive in that period from other countrys sources would not be considered under assessable income because the taxpayer would be termed as foreign tax resident and the foreign income would not be taxed under the Australian Tax Law. The leading case in this regards is the F.C. of T. v. Jenkins.[11] It is apparent from the given information that Peter is a member (bass guitarist) of a popular band in Australia. On January 15, 2016, in order to achieve more popularity in England, all the members shifted to England. In this process, Peter had the future plan that he would return to Australia and stay there on a permanent basis once the band would get expected popularity in England. Peter required finance in regards to pay the air fare and the rent amount in England. Therefore, he sold his personal car and leased the house till 2018. After reaching England, they had leased a large house. The duration of the lease is of 12 months. After a year of working, the band had gained sizable popularity in England. The band was also awarded with several awards, prices and royalty on the released album. In August 2017, the team decided to go back to Australia. In October, 2017, Peter and other members came back to Australia. It is noteworthy that Peter had leased the house till 2018 and thus, after returning back to Australia, he had to lease a house to reside. The first critical condition of domicile test is satisfied by Peter i.e. possession of Australian domicile. The major aspect is to comment on the permanent abode location of Peter during the assessment years under question. It is apparent that Peter does not have in mind a specific time duration for which he would reside in England. Moreover, he has leased his own house till the end of 2018, which indicates that he will approximately not come back earlier than this. Moreover, the aim of the band was to gain the popularity irrespective of the time consumed. Therefore, it can be concluded that under the decision of F.C. of T. v. Jenkins 82 ATC 4098 case, the permanent abode of Peter for the time he was not in Australia would be England only. The permanent residential place of Peter is not located in Australia and thus, for financial years 2016, 2017 and 2018, he would be considered as a foreign tax resident. Therefore, the proceeds received on the account of the professional work in En gland would not be termed as assessable income for taxation. Moreover, the portion of the income derived from Australia would be chargeable as assessable income under the highlighted of Australian tax law. Income Assessability If the taxpayer is a foreign tax resident, then the amount of the income derived from foreign sources would not be accountable for taxation in Australia (s. 6-5(3))[12]. Although, if the taxpayer is an Australian tax resident for the given tax year, then the total income derived from both the sources would be taxed as per the Australian tax provisions (s. 6-5(2))[13]. Since, Peter is not a Australian tax resident, hence only income sources arising from Australia have been focused on and remaining have been ignored. Ordinary income and statutory income are the two main parts of assessable income under Section 6(5) and Section 6(10) respectively[14]. There is no direct law available in case of ordinary income to define the sources but the judgement of various case laws and tax rulings can be used to determine whether the received income is from ordinary source of income or not. The sources that would result ordinary income are listed below[15]. Income received from personal exertion on behalf of the taxpayer Interest amount from various sources such as banks, bonds Rent amount or lease amount Dividend received on the shares Income received from the business of the taxpayer Salaries or proceeds received from employment of the taxpayer Any income derived from the professional work would be considered as ordinary income under Section 6-5. Any prize related the profession as per Scott v. Federal Commissioner of Taxation[16] Statutory income As the name suggests, it includes all income for which there is a dedicated statute and this forms part of the assessable income as highlighted in s. 6-10, ITAA 1997[17]. One of the significant components of this income is the capital gains which attract a tax known as CGT or Capital Gains Tax. It is noteworthy that capital gains make a contribution to assessable income. Also, for computation of taxable capital gains, 50% rebate is available to Australian tax resident for the long term gains on assets[18]. Besides, assets such as car meant for personal usage are exempted from the purview of the CGT[19]. Income received by Peter in year FY2016 Income derived from the liquidation of personal car would not be considered as assessable income because it is classified as capital receipts. Further capital gains are exempted from CGT under the Section 108-20(2) Selling of the shares result in long term capital gains to the taxpayer and would contribute to assessable income. Amount = $11,000-$5,000 = $6,000 Amount received on account of ARIA Award would be assessable income as it is ordinary concept under Section 6(5). Amount = $20,000 The amount received on the account of profession would be assessable income from ordinary concept under Section 6(5). Amount = $140,000 Income received from the lease of the house would be considered as assessable income as per the provision of Section 6(5). Income received by Peter in year FY2017 Royalty income derived on the account of released album in Australia would be assessable under Section 6(5). Amount = $ 30,000 Amount received on the account of ARIA Award would be assessable income from ordinary concept under Section 6(5). Amount = $10,000 Income received from the lease of the house would be considered as assessable income as per the provision of Section 6(5). Income received by Peter in year FY2017 Income received from the lease of the house would be considered as assessable income as per the provision of Section 6(5). Royalty income derived on the account of released album after coming back to Australia would be termed as assessable income under Section 6(5). Amount = $4,000 References Books Websites ATO, INCOME TAX ASSESSMENT ACT 1997, https://www.ato.gov.au/law/view/document?DocID=PAC/19970038/6-5 Australian Taxation Office, Taxation Ruling No. IT 2650, (1991) https://www.ato.gov.au/Individuals/Income-and-deductions/Income-you-must-declare/ Australian Taxation Office: Taxation Rulings: TR 98/17 (25 November 1998), https://www3.austlii.edu.au/au/other/rulings/ato/ATOTR/1998/tr1998-017/ Barkoczy,Stephen,Foundation of Taxation Law 2015, (North Ryde, CCH, 2015) CCH, Australian Income Tax Legislation 2011: Taxation Administration Act, 2011, (CCH Australia Limited, 2011) Commonwealth Consolidated Acts: Income Tax Assessment Act 1936 SECT 6 https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s6.html Commonwealth Consolidated Acts: Income Tax Assessment Act 1997 SECT 6.5. https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Deutsch, Robert, et. al., Australian tax handbook. (Pymont, Thomson Reuters, 2015) Gilders, Frank, et. al., Understanding taxation law 2015. (LexisNexis, Butterworths 2015) Marine, The Actors Handbook: A guide to the Australian Entertainment Industry, 2007, (Marine Hill, 2007) Taxpayers Australian lnc, The taxpayers Guide 2014-2015, (John Wiley Sons, 2015) Williams, Australian Income Tax: Australian Taxation Office Rulings and Guidelines, (Butterworths, 2002) Case Law Levene v. I.R.C. (1928) A.C.217 F.C. of T. v. Jenkins 82 ATC 4098 Scott v. Federal Commissioner of Taxation(1966) 117 CLR 514