Equality of Access to California Public University Education Essay

Equality of Access to California Public University Education - Essay Example From the report it is clear that poverty and disadvantages is affected by the education system, offering rich and poor schools with bleak differences in learning atmospheres and physical surroundings. Deprived environs characteristically house run-down schools with poor conditions and less money whereas rich neighborhoods house newer and safer schools offering best learning atmospheres. In addition, the lower-quality urban schools are likely to be attended by ethnic minority students. Attempts to enhance this inequality are only the first step in attaining equality even with millions of dollars spent in federal programs.This essay stresses that  the inequities of access to quality schools and attainment of children in public universities, in California, have been a source of debate and millions of dollars in programs for many years trying to attain equity for all students.  It is argued by critics of American public education that California in incapable of educating students eff iciently, partially due to the highly bureaucratic nature of its governance structure. Layers of rules burdened by paperwork and regulation are attached to most federal government funding hence; federal programs become hard to change or implement. Funds and responsibility are shuffled around to various bodies by this institutionalized problem of extreme bureaucracy, and shifts the accountability of academic achievement onto guardians, teachers, students, and administrators in the case of education.

Self determination, Yugoslavia Czechoslovakia Essay

Self determination, Yugoslavia Czechoslovakia - Essay Example That these unitary states would be destroyed following the fall of the Berlin Wall and the demise of the Soviet Union was perhaps not as important as the manner by which these nation-states disintegrated. The process in Yugoslavia was extraordinarily violent, and notions of national self-determination and territorial sovereignty led to substantial conflict and bloodshed; on the other hand, the process of state disintegration in Czechoslovakia was much more moderate and civil, leading one commentator to characterize this period of Czech history as the period of the "Velvet Revolution to the Velvet Divorce" (Bakke, 2002: 92). This essay will argue that these differences were the result of different approaches to minority rights, different demographic realities which made a more peaceful secession much more difficult in Yugoslavia, and certain ingrained philosophies regarding the legitimacy of national self-determination. As a preliminary matter, before examining how Czechoslovakia and Yugoslavia viewed secession, it is necessary to examine the common understanding of the terms used. The fundamental problem, as noted by Bakke, is that "The principle of national self-determination is as ambiguous as the nation concept itself. ... This ambiguity is particularly illustrative in the instant case; it is illustrative because some people view national self-determination as a civic nation encompassing a variety of ethnic and cultural groups whereas other people have interpreted national self-determination as the right of groups with distinct cultural and ethnic characteristics to have their own autonomous state. As history has demonstrated, the Czech people generally subscribed to the civic notion before relenting and recognizing the cultural and ethnic aspects of national self-determination; Yugoslavia, on the other hand, was torn by a stubborn Serbian adherence to the Roman natio interpretation. The Serbians held steadfast to the civic notion, demanding the preservation of the multiethnic unitary state, whereas Croatia and other regions relied on the cultural ethnic interpretation of national self-determination. A reconciliation of these ambiguous interpretations was resolved peacefully in Czechoslovakia, but unre conciled in Yugoslavia. One simply cannot engage in a comparative analysis of these two formerly unitary nation-states without understanding the role which ethnicity played. Following the First World War and decolonization, national self-determination tended to represent freedom and political and economic independence; later, however, as these newly formed unitary states evolved, people with their own unique cultural and ethnic characteristics often sought to incorporate notions of cultural sovereignty and territorial integrity into their articulation of national self-determination. Indeed, as stated by Hannum, Ethnic wars of secession highlight the inherent tension between "self-determination" and

Prevention of Financial Frauds Research Proposal

Prevention of Financial Frauds - Research Proposal Example Various strategic practice models for financial fraud prevention have been proposed in the recent years and some of them are discussed in this proposal. 1. Introduction: Financial frauds are widely perceived to be various deliberately made criminal acts seriously violating the civil law while based on financial transactions and meant to attain myriad personal benefits. For the past many years, research reports have been illuminating that the need to combat financial frauds has become increasingly important and inevitable concerning its widespread proliferation and the immense threat it poses to the older citizens especially, though this criminal issue largely involves people of all ages as well. From frauds planned on a large-scale and committed to weaken the roots of the national economy to small-scale financial frauds like fake lotteries and work at home plots, this criminal issue has largely succeeded in building many holes in the net of financial security which was once strong an d meant to preserve the public protective. 2. Research review: A layered security approach and effective tools are required to handle this dramatic emergency of felonious financial frauds and by controlling who first receives sensitive documents like bank statements, small organizations can prevent financial fraud occurrence (CBIA News, 2007). Expert policy-makers and researchers at (Research Centre on the Prevention of Financial Fraud, 2009) proposed a three-fold strategy to prevent the financial fraud proliferation around the globe. Consolidating information in an attempt to compile the fraud research for providing a disciplinary support to the policy-makers can help in preventing huge losses based on billions of dollars and occurring every year as a result of financial frauds. Secondly, effective anti-fraud messaging delivered via electronic medium can help in connecting research to policy. Funding is also important to protect the fraud victims and finance research for financial fraud prevention. People in many cases remain unaware that they have become the victims of financial frauds because such frauds are often operated on the legal fringes by skillful scammers or business professionals (Button, Lewis, & Tapley, 2009). According to the research report published by (Bank Negara Malaysia, 2010), most of the financial frauds mimic legitimate courses so that the victims remain satisfied and do not think about pointing out at the fraudsters who are white-collar criminals. â€Å"An unscrupulous investment broker may present clients with an opportunity to purchase shares in precious metal repositories, for example. His status as a professional investor gives him credibility.† (Bank Negara Malaysia, 2010). Tracking such quack business professionals who have a tendency to rob the innocent citizens by presenting fake investment opportunities to them with the help of ontology technology can also help in preventing and detecting financial frauds. â€Å"A fra ud forensic ontology is being developed from laws, regulations, and cases about illegal solicitation of financial products on the web.†Ã‚  

A Personal Experiment in Renunciation Essay Example | Topics and Well Written Essays - 500 words

A Personal Experiment in Renunciation - Essay Example I substituted with a plant-based diet inspired by Asian cuisine that is based on eastern traditions. Eastern traditions hold that food can be effectively used to attain balance and harmony within the body. On this day, I consume tofu laver soup and polenta. My craving for meet is quite evident. I struggle to refrain from eating meat and animal products which I am quite used to on the first day. I do not realise any significant change in my body save for the fact that I do not use a tooth pick to remove food particles stuck between my teeth. Day 2: July 24, 2014 - Instead of the usual tea, sausage, pizza and chicken, I consume spoon cabbage and tofu soup noodles on the second day of the experiment. Having ordered something that I have never ordered from a restaurant in the past, my friends are quite surprised and amused by my choice of food. I have to struggle with my self-centred ego as I try to convince my friends that I have not gone crazy. I almost swear that this is the last time I am eating out with my friends during the period of my experiment. chicken that is clearly delicious. I am concerned about their amusement and greatly tempted to give up. I am also greatly attracted to the meal that my family members are taking....its far more tasty than what I am going to eat. I realise that my concern for external things is still high. Day 4: July 26, 2014 - I am greatly tempted to give up the exercise. Luckily, a friend of mine on vegetarian diet encourages and convinces me to go on with the exercise. I feel like I am missing meat and may not be able to resist a bite if it is offered to me. I am getting used to the taste of the vegetarian diet gradually. I feel that my breath has gotten fresher and I am more self controlled at the end of the day as I care less about what others think of my choice to go vegetarian. Day 5: July 27, 2014 – On this day, quite surprisingly my two wisdom teeth that have been making me

Benefits of using Cost Volume Profit analysis

Benefits of using Cost Volume Profit analysis Cost Volume Profit Analysis Table of Contents Introduction CVP analysis and decision making Relationship between revenues, costs, profits and volume Fixed vs. variable costs Break even analysis: Margin of safety 1.Non- Linear CVP analysis: 2.Linear CVP analysis: Operating Leverage Income Tax benefits: Future forecasting Preparation of Budgets: Cost Control: Price Determination: Profit Planning: Risk Assessment: Decision Making: Conclusion References Describe the benefits of using cost volume profit analysis for management decision making Introduction Every organization needs to calculate future revenues in order to help the managers carry out their operations effectively. Cost volume is the approach used for this purpose. Cost Volume Profit analysis or CVP analysis helps in identifying the operating activity levels with a purpose to avoid any kind of losses and achieve profits. Moreover, it also helps the companies to plan their future operations and see whether their organizational performance is going on the right track or not (Lewis). While conducting a business, the companies also have to face various risks and in order to counter those risks, CVP analysis is an effective tool. The following project tends to analyze the fundamental concepts regarding cost volume profit analysis along with an illustration of how these concepts can be useful in carrying out organizational operations. CVP analysis and decision making Cost Volume Profit analysis helps organizations to examine their profits, costs and prices with respect to any changed that occur in sales volume. CVP is an effective tool that helps accountants to engage in decision making regarding future operations (Breakeven analysis (CVP analysis)). Moreover, it also helps in making the following decisions for the company: It helps to analyze which products and services are beneficial and how can company use these products and services to generate the maximum amount of revenue. It also explains what sales volume will be needed by the company in order to achieve a fixed level of profits Moreover, it tells how much revenue should the company target so as to make sure that no losses occur It also highlights what would be expected budget of the company It also helps to calculate company’s fixed costs and measure the amount of risk associated with any investment Relationship between revenues, costs, profits and volume CVP analysis helps to find out the relationship between the above mentioned elements in a graphical format. For example: if a company has contribution margin of 300, 400 and 500 units respectively on its income statements, then the CVP graph can be represented as follows: The contribution margin ratio used for this purpose can be calculated as follows: CM ratio = Total CM Total Sales This ratio can be used to calculate unit contribution margin and the total contribution margin (MAAW, 2011). The unit contribution margin helps us to calculate the difference between total revenues and unit costs of the company whereas the total contribution margin is related to the difference between total revenues and the total costs of a company. In other words, the total can be calculated by multiplying the unit cost with the total number of units. So, this shows can CVP is an effective tool for calculating the contribution margin. Fixed vs. variable costs Another benefit that organizations get by using the cost volume profit analysis is the decision making about different types of costs. This is important because while carrying out a business, the company is not concerned with the total amount rather it is concerned with the actual cost behavior. This is so because cost behavior helps us to classify the costs into various categories such as fixed, variable, administrative and so on. For example: Let’s take a company with fixed costs F, variable costs V and the total number of units equal to X, its contribution margin will be equal to (P-V)X and profit can be calculated as follows: Profit = (P-V) X F Break even analysis: Cost volume profit analysis can also help the organizations in calculating the breakeven point which is the point at which the profits become equal to zero. This can be done by finding the break even volume and then using it to make graphical representations. The break even volume can either be expressed in dollars or in units depending upon the nature and type of the organization (Cafferky, 2010). For instance: if the organization makes a large amounts of products, then the company must prefer to calculate the breakeven volume in the form of sales dollars while in case of one product company, the unit method might be a more effective calculation of sales volume. Presented below are the calculation method and the graphical representation in both cases: Break even volume in unit method = Fixed costs Unit contribution margin Break even volume in sales dollar method = Fixed costs Contribution margin ratio This chart illustrated that at the breakeven point, the profits of the company become zero and below this point, the company begins to incur losses. So, it is a beneficial tool for the organizations which help them to analyze what should be the target ad how this target can be achieved by managing the fixed as well as variable costs and also by preparing a plan for the future operations. Margin of safety A new element introduced in this chart is the margin of safety which refers to the amount by which the sales revenues of a company might decrease because it begins to incur any losses. It is also called as the cushion of loss which provides a deeper insight into the company’s profits, losses and revenues. It can be calculated as follows: Margin of Safety = Sales – Breakeven sales Marin of safety ratio = Margin of safety Sales Larger ratios are preferred because they indicate that there is a lower risk that the company would reach breakeven point of even below it. This is the simplest method of calculating the breakeven point. However, it is not the only one. There are two types of methods used by different companies in order to benefit from the CVP approach (Yunkera Yunker, 2003). 1. Non- Linear CVP analysis: This approach is used mostly for the purpose of economics in order to calculate various elements such as productivity and returns in the long run. However, this has not proved to be a really good approach because it has unreliable input parameters. Since it is designed specifically for the long term transactions, therefore; it is not really credible and reliable approach for making short term business calculations. Moreover, it has been found to be more complex as compared to the simple breakeven calculation. 2. Linear CVP analysis: This is more realistic, practical and reliable approach to find the relationship between costs and revenues. It is the breakeven method that presents the things in a rather simple and â€Å"easy to understand† way. However, in order to make this approach a more effective one, the following 5 things need to be followed: Keeping the sale price constant Keeping the variable cost per unit also constant The total fixed costs must also remain the same In case of more than one product lines, the company should try to keep the sales volume constant The number of units sold must be equal to the number of units produced. Operating Leverage Another benefit that companies gain by using the CVP approach is the operating leverage benefit which explains how the cost structure of an organization is made up of fixed cost processes. This is a huge benefit because the cost structure is directly related to the level of growth and profit a company has (Phillips, 1994). Operating leverage can vary greatly from one company to another. In the firms that have a high ratio of fixed costs as compared to the variable costs, the operating leverage is good because it produces a high contribution margin. Similarly, higher fixed sales also mean that the company has a higher breakeven point. A higher breakeven point is directly related to the financial success of the company because at this point, the company can claim high profits at a much higher rate (Raichura, 2007). Income Tax benefits: Similarly, the simple CVP model can be extended to other issues such as the calculation of incorporate taxes of multiple products within a company. This is done by modifying the profit equation of the chart to include taxes as well. This analysis can also be extended to those firms that offer more than one product or service rather than a simple product. This can be calculated as follows: After tax profit = [(P-V) X – F] x (1 – t) Future forecasting By using the above mentioned models, approaches and graphs, managers can analyze the direction in which their company is moving and this analysis might help them to better understand the different operations and activities within the organizations. By getting beforehand knowledge of profits and costs, the company can manage them in a more efficient way to increase productivity. Preparation of Budgets: Since the cost profit volume analysis helps in determining the level of sales and thus helps organizations to achieve their desired targets. This approach would help the managers to prepare their budgets which consist of the costs as well as the revenues at any level of production within the organization. Cost Control: The biggest benefit of CVP analysis is to evaluate the cost volume changes within an organization and the impact of these changes on revenue generation. For instance: there is a dental hospital that wants to purchase a new dental machine so that the patient’s level of satisfaction can be increased by reducing the time required for dental treatment. The purchase of this new machine will tend to increase fixed costs of an organization. So, at such complex situations, the cost volume analysis can be the most effective tool to help in simplifying the company’s decision. If this dental hospital uses CVP analysis, it can manage to decrease its variable costs by maintain the profit at the same desired level. Price Determination: It is another benefit of using this approach. For example: taking the above example again, if any competitor within the dental industry has set the price at AED 50,000 for a single dental operation and the business cannot provide this operation at any cost lower than AED 20,000, then the company can use cost profit volume analysis to compare the competitor’s price with the fixed and variable costs of its own operations and thus it can manage to come up with a price that is in the best interest of the company. Profit Planning: The aim of any business is to create value for the customers and to get profits for the company. However, managing all operations and costs in such a way that can maximize profits is not an easy task. Therefore, organizations have to consider a lot of things in order to engage in proper profit planning techniques. The CVP analysis can help the companies to create the best and most profitable combination of cost, price and sales volume. Thus, it can help managers to calculate and estimate their profit at different levels and for different range of products. Risk Assessment: The business world is changing and due to several internal s well as external threats associated with any industry, businesses have to face too many risks. Although the calculation of risk and return through measuring a constant (beta) is a method in finance but managerial accounting is also concerned with this. Managing risk is too significant for any business because it tends to define all the procedures and practices involved within an organization. Therefore, CVP is a tool which helps to calculate risk particularly in terms of costs and volumes. After analyzing this risk, the companies can come up with efficient solutions to reduce this risk. Decision Making: All the above mentioned benefits re directly or indirectly related to the decision making processes of a company. Any business organization has to make a lot of decisions regarding their price, their costs, and products, fixed and variable unit costs and so on. The CVP approach simplifies this process by providing the companies with a breakeven point and by helping them to engage in better decision making and planning for the future. Conclusion So, the project has presented a detailed analysis of how is CVP calculated and how can it be used to benefit an organization. Out of the two types of CVP approaches, linear approach is the simple one and it provides companies with easy ways to make estimates regarding costs, prices and sales volumes. The calculation of breakeven pint helps in decision making for a company by providing it a better future forecasting, risk assessment,, price estimation and so on. In other word, the cost volume profit approach has a direct impact on improving the organizational performance and productivity. References Breakeven analysis (CVP analysis). (n.d.). Retrieved 4 9, 2014, from http://www.acornlive.com/demos/pdf/P2_PM_Chapter_5.pdf Cafferky, M. (2010). Breakeven Analysis: The Definitive Guide to Cost-Volume-Profit Analysis. Business Expert Press. Lewis, J. (n.d.). Advantages Disadvantages of Cost-Volume-Profit Analysis. Retrieved 4 9, 2014, from http://smallbusiness.chron.com/advantages-disadvantages-costvolumeprofit-analysis-35135.html MAAW. (2011). The controversy over contribution margin approach. Phillips, P. A. (1994). Welsh Hotel: Cost-Volume-Profit Analysis and Uncertainty. International Journal of Contemporary Hospitality Management, 31-36. Raichura, K. (2007). C-V-P Analysis Operating Leverage. Retrieved 4 9, 2014, from http://www.managementparadise.com/forums/financial-management/20603-c-v-p-analysis-operating-leverage.html Yunkera, J. A., Yunker, P. J. (2003). Stochastic CVP analysis as a gateway to decision-making under uncertainty. Journal of accounting Education, 339-365.

Steel Co Human Resource Report Essay -- Steel Co Human Resource Case S

Table of Contents Background 1 Aim 1 Objectives 1 Limitations/Scope 1 Evaluation of Steel Co Performance and Reward System 2 Performance and Reward management Tools 3 Pay Structure 5 Performance and Reward for different groups 6 Conclusion 7 Recommendations 7 References 8 Background The company Steel Co, which has been established for around 30 years, has been in a steady decline during the current recession and although a Divisional Director has been employed by the owner the fortunes of the company have not improved. The staff is unhappy, unproductive and unimpressed by the Human Resource system that currently exists in the company. The pay structure that currently exists within the organisation has been much debated among employees who feel it is unsatisfactory. The Business Adviser will research Performance and Reward management tools in order to help the company develop a more suitable Performance and Reward system to use. A variety of sources will be used in order to evaluate the system and tools against other organisational frameworks. The pay structure within the company will also be looked at in order to identify any possible changes that could be made. Aim The aim of this report is to evaluate current Human Resource Practices within Steel Co and identify weaknesses that the current model possesses. Performance and Reward management tools available will be evaluated in order to make recommendations on how the Management tools could compliment the system that Steel Co currently employs. Objectives To achieve the aim of this report there are 4 Objectives which are considered: 1. Evaluate the Performance and Reward model that the company currently uses in order to identify weaknesses and areas whe... ...ng conditions as well as overall organisational performance. Due to being intrinsic rather than extrinsic the company does not incur a high cost and thus would be able to retain and motivate employees further. References Works Cited http://www.businessballs.com/balanced_scorecard.htm http://www.tatasteeleurope.com/en/careers/general_vacancies/benefits/ http://www.nationalforum.com/Electronic%20Journal%20Volumes/Lunenburg,%20Fred%20C.%20Goal-Setting%20Theoryof%20Motivation%20IJMBA%20V15%20N1%202011.pdf http://www.cimaglobal.com/Documents/ImportedDocuments/Tech_rept_Effective_Performance_Mgt_with_Balanced_Scd_July_2005.pdf http://www.allenword.com/360feedbackform-final.pdf http://www.cipd.co.uk/hr-resources/factsheets/pay-structures.aspx#link_3 http://www.benefitsandcompensationresources.com/wp-content/uploads/2009/08/why-a-family-job-approach.pdf

Hinduism and Drug Abuse Essay

â€Å"Hinduism’ has many religious and cultural traditions which stem from the Vedas, the ancient Sanskrit writings of India. The tradition, therefore, has no clear beginning, and has no single founder or single belief, but there are a number of beliefs and practices which are widely accepted. Practically all Hindus believe in the idea of reincarnation, in which the eternal soul (ATMAN) moves through different species, from one body to another according to ‘the law of Kama’ ,the goodness or badness of their deeds in this life. The belief that every soul is trapped in a cycle of birth and then death and then rebirth is known as Samsara. The quality of a life that the soul is born into depends on the previous life. The aim of human life, for most Hindus, is to escape from the cycle of birth and death (Moksha), through union with the Supreme BRAHMAN who is present in everything. Behind Hindu practice is So Hinduism is about the sort of life a person should lead in order to be born into a better life next time and eventually become free from rebirth altogether. Every Hindu wants to escape from this cycle so Hindus aim to live in a way that will cause each of their lives to be better than the life before. Living or acting in the right way is known as dharma. Every Hindu has a purusharthas, or life goal, and leading a pure life through purity of body and mind is very important so that they are able to carry out their religious duties. To reach their individual goal they must create good Karma through control over gratification of the senses; pleasure; sensual, sexual, and mental enjoyment. The Laws of Manu are guidelines for a pure life and describe the perfect man as: ‘He who has perfect 3 fold control: that is control over speech, thought and actions.’ So a perfect man should only say pure things, think pure thoughts and act in a controlled, alert way. Anything which takes man from this control is harmful and wrong, which is known as AHISMA. Hindus follow this principle of non-violence, non-harming and therefore use of drugs and alcohol can harm the body and so go against the principle of AHISMA. Also Hindus rely so much on Karmic energy for their ultimate goal that AHISMA and bad actions taint this karmic energy and will affect the rebirth and drugs can therefore be viewed as an obstacle to the ultimate goal of a Hindu’s life. As all living things are part of a life cycle.and as BRAHMAN is in all living things, they deserve respect. Life has value, is sacred and to exploit creation by harming the body with drugs and alcohol Hindus practice meditation to bring the mind under control and then control the body through the mind eg the Indian custom of walking on a bed of nails without pain. Drugs, especially Hallucinogenic drugs, do the opposite to meditation as the mind is not under strict control. So drug and alcohol abuse is not generally allowed because a man is not in control leading to bad KARMA and bad REBIRTH. HINDU LAW states that Brahmin priests are not allowed to drink alcohol as alcohol affects nervous system making you do things you normally wouldn’t d, and speech becomes slurred which goes against. In the same way LSD affects the way we think and act, causes Hallucinations and makes us do things out of the ordinary ‘For liquor is the defiling dirt excreted from rice, therefore a priest, a ruler or commoner should not drink liquor.’ (11:94) Since Brahmin priests are not allowed alcohol, most Hindus follow their example and do not have alcohol. Modern medicine uses drugs to fight disease and suffering. Used properly, drugs like aspirin, penicillin bring benefits whilst others can cause all sorts of harm. They can increase suffering and affect individuals and society. Drugs such as opium can relieve pain but have been exploited by western demand in the form of heroin, which is addictive and causes many problems. Experimentation for fun can be extremely dangerous and lead to self-degradation, crime and early death. These dangerous drugs are known as speed and grass also called pot, dope or hash, smack and acid. Hindu society in general does not tolerate these drugs. However, in saying this, modern medicine is not rejected because it does benefit the body, which is the guiding line for a Hindu, for a healthy body is needed to perform all religious duties and therefore medicines which restore the body’s natural balance are acceptable. Hinduism is perhaps the only religious tradition to have had some experience of drugs at an early stage in its history. Hallucinogenic vegetation such as the soma plant, native to India, was used by certain groups to gain ‘religious experience’. As a result, there are certain unclear lines within the Hindu tradition where the use of non-medical drugs are concerned, especially amongst different denominations of Hindus Most of the commonly used drugs in India are derived from the Hemp or cannabis plant. They include Hashish, Bhang, ganja, and charus. Many SADUS still use them to bring on trances or visions. Although Hindus in Britain such as Gujurati traders and Krishna Consciousness regard AHIMSA very highly as a guide to lifestyle, many follow the guideline given by The Law of Manu which states: ‘Meat-eating is not wrong, nor alcohol, nor sex. These are natural actions of living beings; but abstention from such action is highly rewarded.’ (M 5:56) Abstinence from these every day actions is highly valued amongst these Hindus but they are not seen as bad actions. The views about alcohol vary again from region to region, and caste to caste. In general, frequent use of alcohol is looked down on, the exception to the rule being Tantrics, whose aim is to unite all things and gain freedom form the restrictions of human life; they therefore use cannabis and alcohol as part of their rituals. In general, it is better to refuse alcohol or drug as laid down by the Law of Manu which warns against wilful addiction. ‘He (man) must not get wilfully addicted to any object or substance of self-gratification; he must try to overcome such dependence through will.’ Hindus realise that the problem of drug abuse needs to be dealt with. It is seen as ‘Trendy’ for upper classes, and for the poor a welcome escape from hard and unpleasant reality of life. Hindus believe that people who suffer, for whatever reasons, should really be helped, even if suffering is brought about by their own stupidity or bad karmic action. The reason behind this is their respect for life in general and ‘Honour all humankind’ is one of their 4 daily practices. All human beings and forms of life are related through the divine spirit of BRAHMAN . Each person is a part of the whole and a Hindu knows that no-one can be totally evil because of their soul (ATMAN) being a part of the divine BRAHMAN. Therefore it is better to help them and not judge them ; to encourage them to lead a life that demonstrates respect for both religious duties and for their soul and for those of others. There is some control of drug use in the home as strong family structures are valued and smoking in the presence of elders is regarded as showing a lack of respect. Also, smoking in India, as in Britain is forbidden on public transport, in cinemas, theatres and temples. In the modern world drugs are avoided mainly for the emphasis on purity of body, but it is also against the Hindu tradition of still meditation which aims to bring the mind under control and then control of the body through the mind. In everyday life the mind is often led by desires and sense- pleasure of the body, but with meditation (YOGA) a person is encouraged to take disciplined control over their life according to the Hindu ideal of purity. Drugs, especially ones with hallucinogenic properties would totally reverse the meditation process since the mind would not be under strict control but left to follow its own course. However, any individual would be under an obligation, in the context of DHARMA , to ensure they could continue to pursue their life goals . So in for the Hindu, the use of drugs does not always appear to be considered inappropriate, but the question of limits comes in, and this, as is often the case in Hinduism, is a matter of individual judgement.