Roosevelt Essays (917 words) - Livingston Family, Delano Family

Roosevelt On January 30, 1882 in Hyde Park, New York Franklin Delano Roosevelt was conceived. James Roosevelt, Franklin's dad, was a prosperous railroad official and landowner (Lawson 25). Hispredecessors, when they originated from the Netherlands, were succes Roosevelt gained from private guides, not going to class until the age of fourteen. He had just contemplated German, Latin and French when he had begun school(Freidel 6). Cruising, feathered creature chasing and stamp gathering were among his diversions. On his In 1896, at fourteen years old his folks sent him away to Groton, Massachusetts, to a private, young men just, live-in school. He was not extremely well known among the understudies, however was regarded by his companions and was never the object of tricks pulled by the ol From there, Roosevelt went on to enter Harvard in 1900. There too Roosevelt stayed a normal understudy, making it through with a C normal the majority of the time(Hacker 19). At Harvard, his social exercises took inclination over his scholastic interest and the In 1903 Roosevelt moved on from Harvard and entered the Columbia Law School. He dropped out in his third year in the wake of passing the New York bar examination(Hacker 24). Before long after, Roosevelt began providing legal counsel with a New York law office. While still in graduate school, Roosevelt met Anna Eleanor Roosevelt a far off cousin, just a couple a long time more youthful than him(Alsop 28). They were hitched on St. Patrick's day, March seventeenth, 1905(Freidel 13). He was twenty-three and she was twenty-one. Her fathe A couple of years after the fact in 1910, Roosevelt acknowledged the Democratic assignment for the New York State Senate(Freidel 17). He won the races, and in the next January he entered the Senate at the youthful age of twenty-eight(Freidel 18). Later in 1912 he ra In July of 1921, while traveling at Campobello Island, he went cruising with his kids. At some point, they saw, what seemed, by all accounts, to be a backwoods fire, on a close by island they immediately cruised to shore to help put out the fire. It took a couple of hours and w had the option to stroll in the pool independent. His illness, poliomyelitis, had influenced him ashore however in the water he was as brisk as anybody. In 1926 he purchased Warm Springs for $200,000(Hacker 40). In 1927 he contributed 66% of his wealth(Freidel 47) a His physical handicaps didn't frustrate his move of the political stepping stool. In 1928 Roosevelt ran for legislative leader of New York and won the political race with a huge edge. One of his fundamental objectives was that the state should claim the electric organizations and other util In October of 1929, when Roosevelt was still Governor, the financial exchange out of nowhere crumpled. This caused across the country alarm. Grain and cotton costs dropped colossally because of an overabundant gracefully, and numerous ranchers were out of employments. Quickly, individuals w Roosevelt didn't run for the administration in 1928 in light of the fact that that year, the vast majority of the nation was agreeable to a Republican possibility for president. After four years in 1932, seven days before his fiftieth birthday celebration, Roosevelt reported his appointment for president Through his crusade discourses he lectured of 'Another Deal' for the American individuals, one that would lift them out of the wretchedness. Presently he would satisfy his guarantee. Roosevelt didn't kick back and watch the nation remove itself from a downturn. Visitors would be allowed to revive and those that proved unable, wouldn't. Banks that couldn't meet withdrawals solicitations would, along with government help, meet the withdrawal demands(Lawson 48). Of the nineteen thousand banks, just about twenty-400 Like he said in battle discourses, In the event that I were chosen President, my initial step is activate the nation for war on unemployment(Woolf). This is actually what he began to do. Another fundamental bill went in the hundred days was the Civilian Conserv He additionally marked into law one of the most significant laws that today backs up our bank framework. Until that time there was no protection to cover for banks that failed or crumpled. The Banking Act of 1933 changed the entirety of this. The administration put a He likewise cultivated numerous things, which incredibly helped the economy. He decreased the 1934 government financial plan by 13%. In spite of the fact that he frequently talked that the American Navy and Marines ought to be the best on the planet, he was not reluctant in cutting the 1934 resistance bud On August 14, 1935 he marked into law the Social Security Act. This act offered security to the penniless and old through annuities and open guide, and advanced joblessness protection. He ran

Worker compensation Essay Example | Topics and Well Written Essays - 1250 words

Specialist pay - Essay Example nd the organizations with changed obligation program to be better, and for these explanation insurance agencies typically bring down the business workers’ remuneration premiums for such organizations. Putting the harmed representatives into altered work program makes the workers to understand that downtime of work is an uncommon occasion, and not a paid excursion. This move in result debilitates the representatives unscrupulously mentioning for paid excursions. Another bit of leeway of executing adjusted obligation program is that the representatives will work inside their capacity, consequently helping the Company to getting gainful work its representatives; the changed obligation program additionally makes the representatives to come back to their customary occupations quicker. Altered obligation program likewise permits the representatives to handily get into their typical everyday practice, in this manner keeping the representatives from being overpowered with work. This p rogram additionally causes the representatives to feel significant and increased in value by the Company for which they work. The representatives under the adjusted work program are paid by the Company and they are permitted to continue their work prior. Altered obligation program additionally causes Companies to keep up an all around educated workforce, which of huge bit of leeway to the Company. A viable light/altered obligation program gives a definite depiction of each work accomplished in the work place. Since bosses and supervisors know about the work being done inside a business association, they can make a rundown of all work done in the business association. There is requirement for consistency on the organization for how everything is recorded and portrayed in the Company. With this sort of data, workers can without much of a stretch secure positions that suit harmed representatives. Remembering the regular work environment wounds, the representatives can design in advance on what sorts of occupations should be possible with the representatives with specific wounds. There is requirement for successful correspondence between the clinical suppliers and the Company in which the Company advises the clinical suppliers regarding the sort

Mayhem at Chauri Chaura Essay Example | Topics and Well Written Essays - 1000 words

Commotion at Chauri Chaura - Essay Example Such an enormous exertion included the mixing of a scope of philosophies and ethos, some of which unmitigatedly crossed the restrictions of the much loved Gandhian standards of peacefulness and non-participation. Indian opportunity battle stands to be one of a kind as in it accomplished its goals not through one single assault or upset, however did as such through an arrangement intermixed and sprinkled dynamic and detached developments and episodes that are conspicuously or blurredly dissipated over the scene of the Indian national development. The supposed pandemonium at Chauri Chaura that occurred on 4 February, 1922 has consistently been a problem for the cutting edge history specialists. On that dismal day, the worker volunteers associated to the Gandhi's non-collaboration development showed amuck on being incited to the cops and consumed to ground the police headquarters at Chauri Chaura. The clueless and badly arranged cops who attempted to escape were hacked to death. On catching wind of this occurrence, Gandhi promptly chose to pull back the early affable insubordination development, regardless of the opposite assessment of various conspicuous Congress pioneers. He additionally effectively figured out how to convince the Congress Working Committee to confirm his choice. In this manner on 12 February, 19222, the non-participation development that had pulled in the expectations and yearnings of the whole country, suddenly reached a conclusion. As per Shahid Amin, this sensational event essentially must be immediately overlooked as a stain upon the perfect sheets of Gandhian peacefulness (14). In any case, the phantom of Chauri Chaura would not kick the bucket on that doomed day and still now and again jumps out from the dull niches and openings of the Indian history. The significance and understanding of the occurrences at Chauri Chaura have numerous multiple times, changed and modified and are even today being re-imagined and reanalyzed by the contemporary antiquarians and the understudies of history.The very actuality that Gandhi vociferously disassociated himself from the brutality at Chauri Chaura and transparently reprimanded and reviled the episode viable as The Crime of Gorakhpur set the tone for the radical and the patriot students of history. For quite a while the radical and the patriot history specialists figured out how to keep up their authority, so far as the errand of allotting significance to the occasions at Chaura Chauri were concerned. In the expressions of Theodore Piggott, t he appointed authority who directed the hearings of the Chaura Chauri blamed, On the off chance that we treated the horde of deceived laborers as radicals we may potentially elevate the uproar as taking up arms against the King. The main option was to manage the guilty parties as standard hoodlums (Amin 111). In this way the settler history specialists investigated every possibility in naming the brutality at Chauri Chaura as a standard break of lawfulness and prevailing with regards to weakening the centrality of this age making occurrence. The patriot translation likewise drifts around the radical

What Is a Monarchy Form of Government

A monarchy is a form of government in which total sovereignty is invested in one person, a head of state called a monarch, who holds the position until death or abdication. Monarchs usually both hold and achieve their position through the right of hereditary succession (e.g., they were related, often the son or daughter, of the previous monarch), although there have been elective monarchies, where the monarch holds the position after being elected: the papacy is sometimes called an elective monarchy. There have also been hereditary rulers who weren’t considered monarchs, such as the stadtholders of Holland. Many monarchs have invoked religious reasons, such as being chosen by God, as a justification for their rule. Courts are often considered a key aspect of monarchies. These occur around the monarchs and provide a social meeting place for monarch and nobility. Titles of a Monarchy Male monarchs are often called kings, and females  queens, but principalities, where princes and princesses rule by hereditary right, are sometimes referred to as monarchies, as are empires led by emperors and empresses. Levels of Power The amount of power a monarch wields has varied across time and situation, with a good deal of European national history comprising a power struggle between the monarch and either their nobility and subjects. On the one hand, you have the absolute monarchies of the early modern period, the best example being French King Louis XIV, where the monarch (in theory at least) had total power over everything they wished. On the other, you have constitutional monarchies where the monarch is now little more than a figurehead, and the majority of power rests with other forms of government. There is traditionally only one monarch per monarchy at a time, although in Britain King William and Queen Mary ruled simultaneously between 1689 and 1694. When a monarch is either considered too young or too ill to take full control of their office  or is absent (perhaps on crusade), a regent (or group of regents) rules in their place. Monarchies in Europe Monarchies were often born out of unified military leadership, where successful commanders transformed their power into something hereditary. The Germanic tribes of the first few centuries CE are believed to have unified in this way, as peoples grouped under charismatic and successful war leaders, who solidified their power, possibly at first taking on Roman titles and then emerging as kings. Monarchies were the dominant form of government among European nations from the end of the Roman era until around the eighteenth century (although some people class the Roman emperors as monarchs). A distinction is often made between the older monarchies of Europe and the ‘New Monarchies’ of the sixteenth centuries and later (rulers such as King Henry VIII of England), where the organization of standing armies and overseas empires necessitated large bureaucracies for better tax collection and control, enabling projections of power much above those of the old monarchs. Absolutism was at its height in this era. The Modern Age After the absolute era, a period of republicanism took place, as secular and enlightenment thinking, including the concepts of individual rights and self-determination, undermined the claims of the monarchs. A new form of â€Å"nationalist monarchy† also emerged in the eighteenth century, whereby a single powerful and hereditary monarch ruled on behalf of the people to secure their independence, as opposed to expanding the power and possessions of the monarch themselves (the kingdom belonging to the monarch). In contrast was the development of the constitutional monarchy, where the powers of the monarch were slowly passed down to other, more democratic, bodies of government. More common was the replacement of monarchy by a republican government within the state, such as the French Revolution of 1789 in France. Remaining Monarchies of Europe As of this writing, only 11 or 12 European monarchies exist depending on whether you count the Vatican City: seven kingdoms, three principalities, a grand duchy and the elective monarchy of the Vatican. Kingdoms (Kings/Queens) BelgiumDenmarkThe NetherlandsNorwaySpainSwedenThe United Kingdom of Great Britain and Northern Ireland Principalities (Princes/Princess’) AndorraLiechtensteinMonaco Grand Duchy (Grand Dukes/Grand Duchess’) Luxembourg Elective City-State Vatican City (Pope)

How Poetry Can Create An Atmosphere Of Awareness - 884 Words

Poetry, written by many people from all walks of life, and times of history. Each piece serves a purpose. Weather to inform us of our impending doom, or to lighten our hearts on the subject of death. Some poets use this tool to express love to their significant others, and many use the tool to create an atmosphere of awareness. Poetry can have many different meanings. They come in epics, short phrases, misguided sentences, abstract pictures, song lyrics, haikus and regular five line paragraphs. Poetry is a form of entertainment that we use, in some ways to express ourselves and connect to others. Poetry can also be a way for people to be creative and contribute to society if they aren’t good at painting or acting. Not to say that poetry is for the cast off artists, instead there is a certain breed of crazy and disturbed you have to be in order to create lasting poetry. Aristotle states that poetry is â€Å"not to report what has happened, but what will.† Pg. 688. That i s to say that a poet can predict the future and warn people of what could come of their actions, which is one purpose of poetry. J. M. ARMSTRONG agrees with Aristotle, that a poet shouldn’t tell what happened but what will, â€Å"The poet, on the other hand, looks for causal relations among fictional or non-fictional events, for he cares whether his composition has a plot with events that happen because of other events and not merely after them†. This is really important in the evidence that poetry is more than justShow MoreRelatedpoetry terms slide 11277 Words   |  6 PagesThe imaginative response to experience reflecting a keen awareness of language. Types of Poetry †¢ Ballad – Songlike poem; tells a story †¢ Lyric - musical verse; expresses observations feelings of a single speaker. †¢ Haiku - 3-line verse form. First 3rd lines have five syllables; 2nd has 7. Topic is always nature †¢ Limerick – a rhymed nonsense poem of five lines. Types of Poetry †¢ Sonnet - 14 line lyric poem (usually unrhymed iambic pentameter) – Petrarchan (Italian) octave sestet; octaveRead MoreImpact Of The French Revolution On The West Wind By Percy Bysshe Shelley1520 Words   |  7 PagesRomantic writers who existed in the wake of the pan-European movement, found a new awareness in nature and viewed it as a sublime entity that mirrored the power and terrors of the human soul. Romantic poetry commonly characterised the beauty of the natural environment as akin to human life and aesthetic experience. This contemplation of the sublime in nature in relation to finding a deeper awareness of self, can be examined through the poetic works of William Wordsworth in his poem ‘The Prelude’Read Morethe Glass Jar by Gwen Harwood and Ariel by Sylvia Plath Speech1177 Words   |  5 PagesSo we ask ourselves, how does poetry gain its power? To answer this question, we examine the work of poets Harwood and Plath. ‘The Glass Jar’, composed by Gwen Harwood portrays its message through the emotions of a young child, while the poem ‘Ariel’, written by Sylvia Plath, makes effective use of emotions to convey artistic creativity and inspiration. Through my personal reading of Harwood’s poem ‘The Glass Jar’, I view it as an examination of maturation – the inevitable change driven by painfulRead MoreCultural and Linguistic Differentiations1419 Words   |  6 Pagesnetwork. Companies can benefit in a great extend from understanding the nature and dimensions of a specific culture and how these affect the daily work and organizational processes. Culture awareness enables the development of advanced company policies and practices, in order to deal effectively and efficiently in an abroad business environment. In many cases the lack of cultural awareness has cost businesses great money and expanding opportunities. The exact knowledge, of how the principles of interculturalRead MoreAnalysis of John Clares I Am973 Words   |  4 Pagesthe dark, profound poetry that came from his institutionalization. When a poet sets to writing a new work, everything must be taken into consideration, including things like punctuation and the effect it will have on the structure and understanding of the poem. Clare, especially within the first stanza, is very effective in creating a certain feeling through his use of the punctuation, or lack thereof. Two of the significant poetic elements that his punctuation helps to create are enjambment, foundRead MoreShakespeares Techniques in Much Ado About Nothing Essay1171 Words   |  5 Pages I will also be focusing on how the modern day as well as the Elizabethan audience would respond to this play write. Shakespeare is known as one of the worlds best play writers, he has written tragedies, histories, sonnets and comedies. Writing comedies was by far his best talent of all. He used many techniques in writing his comedies, which can be seen in many of his other plays. The basic structure of this play is that love creates conflict in society. In thisRead MoreSamuel Wagan Watson Night Racing Essay1187 Words   |  5 PagesConstruct a close reading of this poem that demonstrates your awareness of the poet’s body of work. 1,207 Words Cars and roads traverse the poetry included in the anthology, Smoke Encrypted Whispers, by Samuel Wagan Watson, a self-identified aboriginal man of German and Irish descent. The narrators of the poems are frequently on or beside the road, and the bitumen itself becomes a metaphor for everything from addiction and memory to the search for love. The poem Night Racing is present inRead MoreEssay A Research on Spoken Word Poetry2126 Words   |  9 PagesSpoken Word Poetry This research paper will be about the Spoken Word Poetry culture which has been around for many years. Ancient Greeks are said to have recited epic poems aloud just as actors from the days of Shakespeare recited Shakespeares soliloquies aloud in front of an audience. As a preteen I became a part of the spoken word community because it was a way for me to express myself through words. However it wasnt until I was fifteen or sixteen that I truly traveled over to the Spoken WordRead MoreEssay on The Poetry in Harlem Renaissance1981 Words   |  8 PagesRenaissance poetry musically. However, focus also needs to be placed on more controversial topics, such as religion and gender, as poets challenged oppression. When discussing the poetry of the Harlem Renaissance, due to the strength of their relationship, one must look at Blues and Jazz. Many viewed this genre as a voice for the black communities and as â€Å"the New Negro poets expressed a deep pride in being Black† (Smith, 1983, p. 37) it is easy to see how this influenced their poetry. The mainRead MoreEssay Dichotomy in Seamus Heaney’s Poetry3663 Words   |  15 PagesDichotomy in Seamus Heaney’s Poetry How much does an artist’s life affect the art they produce? One’s art certainly can be an expression of one’s surroundings and in this manner the surroundings are woven like a thread into their body of work. Seamus Heaney, born and raised in Northern Ireland, has grown up with many strong influences in his life that are visible in his poetry. As Robert Buttel claims in his article on Seamus Heaney â€Å"the imprint of this poet’s origins is indelibly fixed in

Sir Walter Scotts Ivanhoe Essay examples - 1151 Words

Sir Walter Scott’s Ivanhoe, a romantic story set in Medieval England; embodies the definition of how a novel’s themes are applied to human life. The representation of Jews in Ivanhoe, through the character Rebecca, outlines the most important themes within the novel such as chivalry, romance, and centuries long English Anti-Semitism. Many interpret Ivanhoe as a solely Anti-Semitic work, focusing on the rituals of the Templar Knight, highlighted in the concluding chapters of Ivanhoe. The Templar Knights are described and consisted of a secret society of Christian militant men dressed in white, condemning any of dark-complexioned skin; all traits and rituals of the Ku Klux Klan. The Ku Klux Klan’s very name echoes the romantic â€Å"clans† in†¦show more content†¦Rebecca, for both Ivanhoe and Bois-Guilbert, is Jerusalem itself; an irresistible, chivalric quest that ends with a duel to the death. It is understandable that Ivanhoe would not present as much affection to Rowena, as he does to Rebecca throughout the novel. In comparison, readers find that Rowena seems disappointing to Ivanhoe after experiencing the seductions of Rebecca’s beauty and exotic nature. And it is Rebecca who is the object of Ivanhoe’s and Bois-Guilbert’s desires, which provides the climax of action within the novel. Ivanhoe’s restless, half-dead ride to rescue Rebecca, prepared to desert Rowena even at the moment of their betrothal, reinforces his militant and chivalric identity; â€Å"he shows us that the impediments to his union with Rowena have never been important. It is the impossible union with Rebecca that drives him, and with it the real action of the novel† (xxi). However, Bois-Guilbert attempts to break his chivalric self-love by means of his passion for Rebecca, â€Å"yonder girl hath wellnigh unmanned me.† (pg. 401-402) In the end, Bois-Guilbert, through his death, renounces his knighthood and chivalry but forever declares his love for Rebecca. Rebecca presents the theme of romance in different forms. To the characters’ Bois-Guilbert and Ivanhoe, Rebecca is the symbol of white man’s attraction and resistance toShow MoreRelatedAnalysis Of The Book The Of Ivanhoe By Sir Walter Scott2135 Words   |  9 PagesThe wrongdoings in Iv anhoe In the text of Ivanhoe, by Sir Walter Scott, there is quite a bit of discrimination. Most of the discrimination are geared towards the minorities in the text, some of those being a Jewish man named Isaac, some servants that come from Palestine and were brought over by Brian de Bois-Guilbert, and the Serfs and Peasants that are seen in the text, more specifically the serfs who serve Cedric the Saxon. Now, the ones being discriminatory are none other than the Nobles andRead More Ivanhoe - Strenghth, Honor , And Chivalry Essay1586 Words   |  7 Pagesmorality. In the book Ivanhoe, by Sir Walter Scott, a knight named Ivanhoe illustrates this by devoting his attention to keeping the rules of the Code of Chivalry, which consisted of love of adventure, integrity, and loyalty to the king, to name a few. These character traits of Ivanhoe coupled with strong characters and a realistic setting allow the reader to understand the importance of a strong set of moral guidelines to all individua ls of all time periods in spite of Scott’s excessive detail andRead MoreIvanhoe - Strenghth, Honor , and Chivalry1626 Words   |  7 Pagesmorality. In the book Ivanhoe, by Sir Walter Scott, a knight named Ivanhoe illustrates this by devoting his attention to keeping the rules of the Code of Chivalry, which consisted of love of adventure, integrity, and loyalty to the king, to name a few. These character traits of Ivanhoe coupled with strong characters and a realistic setting allow the reader to understand the importance of a strong set of moral guidelines to all individuals of all time periods in spite of Scotts excessive detail andRead MoreRomanticism in English Literature of the Beginning of the 19th Century3718 Words   |  15 Pagesof Burnss poetry appeared in spring of 1787. He became famous. The so-called ploughman poet was befriended and courted. No party in Edinburgh was held without him. He was respected in the capital of Scotland. He made friends with Lord Newton and Walter Scott. Robert Burns was called the Caledonias Bard. Meanwhile, a second edition of Burnss poems appeared. The publication brought the author sufficient financial security to allow him to return to Ayrshire in 1788 where he produced two ofRead More The Powerful Adventures of Huckleberry Finn Essay1605 Words   |  7 Pagesproperty after they run away (Twain 208).    In Chapter 12 of Huckleberry Finn, Huck and Jim come across a rapidly sinking ship occupied only by three dangerous thieves who are secretly plotting each others demise (Crowley 76). The ship, the Walter Scott, which eventually disappears beneath the waves, symbolizes the Old South in its dying years as being dominated by thugs, thieves, and killers. The noble men involved with a noble cause had died out and were no longer present (Johnson 177-178)Read MoreThe Role of Women in English Literature: From Beowulf up to the Late Eighteenth Century963 Words   |  4 Pagesright, from Beowulf up to the late eighteenth century. The role of women in English literature from Beowulf up to the late eighteenth century mostly represented the mores and gender expectations of the time. Exceptions were Rebecca in Sir Walter Scotts Ivanhoe who epitomized an intelligent and courageous woman and Grendalls mother in Beowulf who tried to attack the trolls. Judith too was a retelling of the story found in the Latin Bibles Book of Judith of the beheader of the Assyrian generalRead MoreThe Reception And Influence Of Rebecca Harding Davis2118 Words   |  9 Pagesthe year Davis was born, a new literature movement called Romanticism began. This movement was characterized by stories laden with sentimentality and focused on the individual. One notable example of a romanticized story would be Sir Walter Scott’s Ivanhoe, in which Ivanhoe falls madly in love with Rowena and does everything in his power to win her over. This story was one of the many that Davis was exposed to growing up, and she quickly came to reject the i deals of Romanticism. Davis saw these works

Journal Of Accounting Finance And Economic - MyAssignmenthelp.com

Questions: 1. What is your firms tax expense in its latest financial statements? 2. Is this figure the same as the company tax rate times your firms accounting income? Explain why this is, or is not, the case for your firm. 3. Comment on deferred tax assets/liabilities that is reported in the balance sheet articulating the possible reasons why they have been recorded. 4. Is there any current tax assets or income tax payable recorded by your company? Why is the income tax payable not the same as income tax expense? 5. Is the income tax expense shown in the income statement same as the income tax paid shown in the cash flow statement? If not why is the difference? 6. What do you find interesting, confusing, surprising or difficult to understand about the treatment of tax in your firms financial statements? What new insights, if any, have you gained about how companies account for income tax as a result of examining your firms tax expense in its accounts? Answers: Answer 1: In the balance sheet statement of an organisation, three main items are present and one of them is equity. Elanor Retail Property Fund is not exempted from this item as well. Based on the balance sheet statement of 2017 of the organisation, the major items include issued capital, treasury shares, reserves and retained earnings. Issued capital is taken into account as the equity of the business firms (Armstrong et al. 2015). Issued capital is computed by multiplying the number of outstanding shares with the par value of the shares. The annual report of the organisation states that issued capital has increased from $42,280,000 in 2016 to $55,768,000 in 2017 (Elanorinvestors.com 2018). The next equity item of Elanor Retail Property Fund is reserves. As commented by Atanasov and Black (2016), reserve is a portion of the equity of an organisation, which is taken into account as the additional amount except for basic share capital. The latest annual report of Elanor depicts that its reserves have increased from $13,411,000 in 2016 to $13,487,000 in 2017 (Elanorinvestors.com 2018). The next item in the equity section of the organisation includes retained earnings. It denotes the overall profit and losses of the organisation from the time of its formation decreased by any dividend paid on the part of the shareholders (Graham et al. 2017). According to the annual report, it has been found that the organisation has not experienced any form of retained earnings; instead, it has suffered from accumulated losses. The accumulated losses of the organisation have increased from ($6,968,000) in 2016 to ($7,228,000) in 2017, which denotes that it has more losses in contrast to profits. The final item in the equity section of Elanor is treasury shares. Treasury shares might arise due to buyback of shares or they are not issued in the first place. These shares do not have dividend payments, voting rights and thus, they are excluded from the computations of outstanding shares (Cheng, Ioannou and Serafeim 2014). According to the balance sheet statement of Elanor in 2017, the treasury share value has remained constant at $691,000 in both 2016 and 2017 and hence, it denotes that the organisation has not repurchased shares from the shareholders. Answer 2: In the current era, business organisations often incur various types of expenses like administration expenses, selling expenses and others. Tax expense could be considered as one of them. Moreover, tax expense is taken into account in the form of major liability of the organisations owing to the state, federal and municipal governments of the nation (Christensen et al. 2015). Tax expense is computed by multiplying the suitable business tax with the income before tax after factoring few main items like tax assets, non-deductible items and tax liabilities. In case of Elanor, the tax expense of the organisation has fallen from $927,000 in 2016 to $768,000 in 2017. Despite the increase in profit before income tax, the tax expense of the organisation has been reduced due to reversal of tax provision. Answer 3: It has been identified that the corporate tax rate in Australia is 30% (Damodaran 2016). In case of Elanor Retail Property Fund, the identical rate is applied, which is identified from the annual report of the organisation. Moreover, the profit before income tax is identified as $12,394,000 in 2017 (2016: $5,070,000). In case of application of the above tax rate, the overall tax expense would be arrived at $3,718,200 in 2017. However, the company has taken into account other items in order to calculate the total tax expense. Such items include the following: Entertainment Non-deductible amortisation and depreciation Adjustments of fair value to trust investment property Non-deductible expenditures Proceeds of insurance on plant and equipment Reversal of tax provision By taking into account, the above-depicted items and the domestic tax rate, Elanor has reconciled the tax rate. This has resulted in variation of overall tax expense of the organisation compared to the corporate tax rate times the accounting income of the firm. Answer 4: Deferred tax assets and liabilities are two main concepts related to tax operation of the organisations. Deferred tax assets denote the position, in which the organisations make advance or over tax payments on their financial assets (Dowling 2014). On the contrary, deferred tax liabilities depict a position, in which the difference could be observed in the tax carrying value and profit of the organisation. For Elanor, it could be observed that the organisation has disclosed both deferred tax assets and deferred tax liabilities in its annual report. The deferred tax assets of Elanor have been $2,600,000 in 2017 (2016: $2,079,000), while the deferred tax liabilities of the organisation have been $1,635,000 in 2017 (2016: $1,607,000). By taking into account the accounting norms and regulations pertaining to deferred tax assets and liabilities, some reasons are inherent for reporting deferred tax assets and liabilities. For deferred tax assets, the reason might be the additional payment of depreciation on the part of the organisation because of variation in rate of taxable depreciation and difference. Due to the additional payment related to depreciation, the organisation need not have to incur the excess tax in the upcoming year; hence, it is adjudged as an asset. For deferred tax liabilities, they generally occur because of the temporary differences in profits and thus, the organisation needs to incur lower amount of tax in the existing year. The organisation needs to pay the remaining amount in the upcoming years and thus; they are taken into account in the form of liability. Answer 5: Income tax payable or current tax asset is adjudged as a significant aspect for the business firms. According to the annual report of Elanor, it could be observed that the income tax paid is $631,000 in 2017; however, there is absence of income tax payable in the year 2016. In organisations, it could viewed that there is a variation between income tax expense and income tax payable and some particular reasons could be held accountable for such disparity. The primary reason is the presence of deferred tax assets. There are many examples, in which the organisation incurs additional tax amount in contrast to the tax expenses (Dyreng et al. 2016). Under such condition, the additional amount of tax paid would be adjudged in the form of deferred tax assets, which forms the difference. The next reason is the difference between the norms of tax accounting and the norms of financial accounting. Under such aspect, the instance of depreciation could be mentioned. The variation for depreciation could be viewed under tax accounting and financial accounting for various rates of depreciation (Dyreng et al. 2017). Hence, the amount of final depreciation could be either raised or declined. These are the primary reasons behind the variations between income tax expense an d income tax payable. Answer 6: According to the financial statements of Elanor, the organisation has provided description regarding its tax payments in the income statement and cash flow statement. However, it could be found that it has published two distinct set of amounts in both the above-depicted statements. In case of Elanor, the tax expense of the organisation has been $768,000 in 2017 and $927,000 in 2016. On the other hand, the income tax payable of the organisation has been identified as $631,000 in 2017; however, there is no such payment in 2016. There are some particular reasons for this difference regarding income tax payment. In accordance with the income statement, the organisation depicts the entire amount of tax expense by charging the tax rate of 30% on profit before income tax. However, the case is not similar for the cash flow statement. Under such cash flow statement section, there is different treatment related to some items of the income statement. It signifies that various changes occur in current assets and liabilities of the organisations. For Elanor, the income tax payment is taken into account as current asset. In the cash flow statement, some minimisation in the items of income tax has been made depicting the utilisation of cash. This signifies that some items of tax expense have been eliminated before they are considered in the cash flow statement (Goh et al. 2016). Due to these reasons, the variation in tax expenses could be viewed in income statement and cash flow statement. Answer 7: After careful evaluation of tax treatment in the annual report of Elanor, it could be stated that no confusing or surprising element is inherent in the treatments of tax. The organisation has carried out all its tax treatment by adhering to the norms and regulations of the Taxation Law of Australia. Moreover, it has provided all the justifications and descriptions of different taxation factors like deferred tax assets and liabilities, tax rate, current tax assets and others. However, some interesting factors have been found in the tax treatment of Elanor Retail Property Fund. The significant factor is the description of the organisation regarding the variation between overall tax expenses. Moreover, it has provided descriptions regarding the primary factors accountable for differences in tax expense. Another significant factor is the variation in tax payment in income statement and cash flow statement. All such factors are useful in improving the understanding and knowledge in taxati on of the organisation. From this evaluation, both insight and knowledge could be obtained about the tax treatment of Elanor Retail Property Fund. References: Armstrong, C.S., Blouin, J.L., Jagolinzer, A.D. and Larcker, D.F., 2015. Corporate governance, incentives, and tax avoidance.Journal of Accounting and Economics,60(1), pp.1-17. Atanasov, V. and Black, B., 2016. Shock-based causal inference in corporate finance and accounting research. Cheng, B., Ioannou, I. and Serafeim, G., 2014. Corporate social responsibility and access to finance.Strategic Management Journal,35(1), pp.1-23. Christensen, D.M., Dhaliwal, D.S., Boivie, S. and Graffin, S.D., 2015. Top management conservatism and corporate risk strategies: Evidence from managers' personal political orientation and corporate tax avoidance.Strategic Management Journal,36(12), pp.1918-1938. Damodaran, A., 2016.Damodaran on valuation: security analysis for investment and corporate finance(Vol. 324). John Wiley Sons. Dowling, G.R., 2014. The curious case of corporate tax avoidance: Is it socially irresponsible?.Journal of Business Ethics,124(1), pp.173-184. Dyreng, S., Hanlon, M., Maydew, E.L. and Thornock, J.R., 2016. Changes in corporate effective tax rates over the past twenty-five years. Dyreng, S.D., Hanlon, M., Maydew, E.L. and Thornock, J.R., 2017. Changes in corporate effective tax rates over the past 25 years.Journal of Financial Economics,124(3), pp.441-463. Elanorinvestors.com. (2018).[online] Available at: https://www.elanorinvestors.com/images/ENNAR2017Report.pdf [Accessed 5 Jan. 2018]. Goh, B.W., Lee, J., Lim, C.Y. and Shevlin, T., 2016. The effect of corporate tax avoidance on the cost of equity.The Accounting Review,91(6), pp.1647-1670. Graham, J.R., Hanlon, M., Shevlin, T. and Shroff, N., 2017. Tax rates and corporate decision-making.The Review of Financial Studies,30(9), pp.3128-3175.

Augustus Caesar and his rise to power Essay Example

Augustus Caesar and his rise to power Essay Augustus Caesars rise to power and transformation of the Roman Republic into the great Empire was able to happen because of his great ability to gain support from his military soldiers, the senate, and the people. His relationship with each varied, but ultimately lead to him becoming known as the creator of the Roman Empire. Through the gaining of well timed support from the senate, and retaining popularity with his army and the people he was able to gain the political power needed in order to give Rome the opportunity of changing into the Empire it came to be. Augustuss mass approval from the senate was the main reason how he gained enough power to take Rome to the next level and fully solidify it as a world power and one of the greatest Empires in world history. Augustuss speeches to the senate, was one of the ways in which he gained the respect as a leader. Having attained my highest hopes, members of the senate, what more have I to ask of the immortal gods that I may retain the same unanimous approval of yours to the very end of my life (page 53, DWP). He was also quite modest in receiving titles and accolades from the senate and by the people. By refusing titles early in his political career, he was perceived to be honest and his intentions to be in the best interest of the Republic and not his own power. However when he did accept the titles given to him and once he saw his power growing, this is when Augustus began to change Rome from the Republic it had been, and into the Empire it is most notably remembered for. The senate remained intact and still acted as it did during the past, but unless it gained the approval of Caesar, actions by the senate did not take place. And if someone was elected but was not seen fit to hold the position in the eyes of Caesar than that person would not hold office.yet he took care that no persons should hold office who were unfit or elected as the r

First Impression Essay Example

First Impression Essay Example First Impression Essay First Impression Essay Eric ZavalaEnglish 101Professor Terry Benjamin14 September 2014My First Impression in English 101 The first day in my English 101 class has brought me excitement and eagerness that will help me to be successful in the class. Unlike the other English classes I took I find English 101 as entertaining and something to look forward every day. The best part of English 101 is that this class can allow me to show my strengths and weakness of reading and writing. English 101 provides me with a great opportunity to improve on my writing skills, which is an area I need assistance. My first impression of English 101 is that it can be beneficial to students, including myself who are seeking improvements in making my writing better, it will allow me to make my vocabulary to expand by reading books and will help me to accomplish my expectations in the class. My first impression of English 101 is that it can benefit myself by improving on my writing and making me a better writer. Writing essays and research paper has been considered one of my weakness subject because of my organization and grammar usage that is affecting my writing. As a writer, I bunched my ideas everywhere and there is no sense what I want to write about. On the other hand, one of my strengths of writing is that I can write a clear thesis statement and my brainstorming is well written. English 101 is a class that will prepared me to become a improve writer and will allow me to receive the assistance of students who will be happy to help my writing and make it better. Due to my professor expectations of English 101, I understand that in order for myself to improve on my writing I must show effort and dedication to my writing. This English class will provide me a great opportunity to express my ideas of writing and provided the help of my fellow peers who needs my assistance to become successful. Expanding on vocabulary is an important key component that will help a student to improve on

TVR Journal Responses Essay Example | Topics and Well Written Essays - 1500 words

TVR Journal Responses - Essay Example For example, images in the Western media focused on the dazzling fireworks in the sky through carefully targeted bombing raids carried out by the US air force, while carefully editing out most images of civilians injured in the war. Dissenting opinions offered against the Iraq war were presented sparingly in the media during the initial stages of the war, since it became â€Å"unpatriotic† to discuss the negative aspects of the war. Public relations firms work to shape and influence public opinion and such firms were working on behalf of the Bush Presidency, carefully maintaining a pulse on public opinion, so that only those images favoring the Governmental view of the Iraq war appeared in the media. As opposed to this, media representation in the rest of the world condemned the American position and reported on civilian casualties, presenting a different picture altogether. Selective reporting, biased reporting or the manner in which certain issues are highlighted while others are glossed over can elevate or diminish the significance of an issue in the mind of the public. The media is therefore a very powerful tool for shaping public opinion. The advent of television was a landmark in the development of the media because it was able to transmit visual images as well as audio and written images. With the development of better technology, television programs have become more sophisticated. There are programs to suit every kind of taste and need, from news programs to movies to sports and cooking shows, shows for children, game shows and soap operas, all of which compete fiercely to grab high viewer ratings so that they can become more profitable with increased advertising. Corporate ownership of TV networks in America has created a trend where the integrity of journalistic reporting has been compromised. Since corporate entities seek to enhance their profits, they are not unduly concerned about the content of

Celiac's Disease Essay Example | Topics and Well Written Essays - 1250 words

Celiac's Disease - Essay Example "The incidence of auto immune disorders in the general US population is 3.5 % (The University of Chicago Celiac Disease Center 2)." As per some well informed estimates, nearly 3 million Americans suffer from celiac disease. An average healthy person in the US has roughly 1 in 133 chances of being affected by this disorder. Persons having a first-degree or second-degree relative suffering from celiac disease do often have a more then average probability of being affected by this disease. Most of the patients suffering from celiac disease develop related complications owing to a delayed diagnosis. Thus an early diagnosis of celiac disease is very important as this may significantly reduce the risk of developing further complications (The University of Chicago Celiac Disease Center 2). Though the etiology of celiac disease has not conclusively been established till date, environmental, immunologic and genetic factors have been found to be significant contributors to the disease. The most prominent environmental factor is the association of this disease with gluten. Not only does gluten restriction plays a central role in the treatment of this disease, but the insertion of gluten in the normal appearing rectum and distal ileum of the affected patients results in discernable morphologic changes (Kasper, et al. 1771). An immunologic component to this disease is strongly suspected because of the presence of "serum antibodies- IgA antigliadin, IgA antiendomysial and IgA anti-tissue transglutaminase (tTg) (Kasper et al. 1771)" in the affected patients. Also the patients treated with prednisolone have been found to respond favorably. A genetic factor is certainly associated with this order, since the Caucasians have been found to have a higher prevalence of celiac diseas e as compared to blacks and Asians (Kasper et al. 1771).Though the symptoms of celiac disease may vary from patient to patient, the common symptoms may involve: bloating, abdominal pain, diarrhea, constipation, discolored teeth or loss of enamel, joint pain, significant unexplained weight loss, delayed growth, fractures or thin bones, bulky or loose stools, fatigue, tingling or numbness in the limbs, canker sores, irritability or behavior changes, poor weight gain and missed menstrual periods (National Foundation for Celiac Awareness). Illnesses like: Anemia, depression, Type I diabetes, Sjogren's syndrome, dermatitis herpetiformis, infertility, IBS, peripheral neuropathy, Turner Syndrome, osteoporosis, thyroid disease, juvenile idiopathic arthritis, intestinal cancer, Down syndrome, Williams syndrome, may also be linked to celiac disease (National Foundation for Celiac Awareness).The most credible way of diagnosing celiac sprue is a small intestine biopsy. A biopsy should unexceptionally be performed on the patients exhibiting distinct symptoms of celiac disease, like nutrient deficiency and malabsorption (Kasper et al. 1772). Many a times the patients suffering from celiac disease fail to exhibit any distinct or conspicuous symptoms of this malady. In the recent years, the incidence of asymptomatic cases of celiac disease has been on the rise (Craig et al 1). Thus it is imperative for a

Outline and Evaluate Two Models of Abnormality Essay Example for Free

Outline and Evaluate Two Models of Abnormality Essay The essence of a psychodynamic approach is to explain behaviour in terms of its dynamics – i. e. the forces that drive it. The best known example of this approach is Freud. Freud believed that the origins of mental disorder lie in the unresolved conflicts or childhoods which are unconscious. Medical illnesses are not the outcome of physical disorders but of these psychological conflicts. Conflicts between the id, ego, and superego create anxiety. The ego protects itself with various defence mechanisms (ego defences). These defences can be the cause of disturbed behaviour if they are overused. In childhood the ego is not developed enough to deal with traumas and therefore they are repressed. For example, a child may experience the death of a parent early in life and repress associated feelings. Later in life, other losses may cause the individual to re-experience the earlier loss and can lead to depression. Previously the unexpressed anger about the loss is directed inwards towards the self, causing depression. Ego defences, such as repression and regression, exert pressure through unconsciously motivated behaviour. Freud proposed that the unconscious consists of memories and other information that are either very hard or almost impossible to bring into conscious awareness. Despite this, the unconscious mind exerts a powerful effect on behaviour. This frequently leads to distress, as the person does not understand why they are acting in that particular way. The underlying problem cannot be controlled until brought into conscious awareness. However Abstract concepts such as the id, ego and superego are difficult to define and research. Because actions motivated by them operate on an unconscious level, there is no way to know for certain that they are occurring. Also a common criticism of Freud’s work is that it was sexist. The Biological approach is ‘the view that behaviour can all be explained in terms of biological mechanisms, such as hormones, neurotransmitters, brain activity and influences inherited via genes. ’ A biological psychologist explains abnormal behaviour in terms of an abnormal biology, and therefore explains mental disorder as the consequence of malfunctioning of these biological systems. It follows the belief that ‘treatment’ should repair these faulty systems, using somatic therapies such as drugs, ECT and psychosurgery. The biological (medical) model assumes that all mental disorders are related to some change in the body. Mental disorders are like physical disorders i. e. they are illnesses. Such changes or illnesses may be caused by one of four possible factors; * Genetic Inheritance * Biochemistry * Neuroanatomy * Viral infection Abnormalities in brain anatomy or chemistry are sometimes the result of genetic inheritance, and so are passed from parent to child. One way of investigation this possibility is by studying twins. Pairs of identical twins can be compared to see whether, when one twin has a disorder, the other has it as well. This provides us with a concordance rate. A concordance Rate: the extent to which two individuals are similar to each other in terms of a particular trait. There are low concordance rates for some mental disorders, such as phobias, but relatively high concordance rates for others e. g. schizophrenia. Genes tell the body how to function. They determine, for example, the levels of hormones and neurotransmitters in the brain (biochemistry). Genes also determine the structure of the brain (Neuroanatomy). Research has shown that schizophrenics have enlarged ventricles in their brains, indicating of brain tissue around these spaces. Research suggests that some disorders may be related to exposure to certain viruses in utero (i. e. in the womb). For example, Torrey (2001) found that the mothers of many people with schizophrenia had contracted a particular strain of influenza during pregnancy. The virus may enter the unborn child’s brain, where it remains dormant until puberty, when other hormones may activate it, producing the symptoms of schizophrenia. The emergence of the medical model in the 18th century led to more humane treatment for mental patients. Until then mental illness was blamed on demons or on evil in the individual. The medical model offered a different source of blame – the illness, which was potentially treatable. However, more recent critics have claimed that the medical model is inhumane. Thomas Szasz (1972) argued that mental illnesses did not have a physical basis, therefore should not be thought of in the same way. He suggested that the concept of mental illness was ‘invented’ as a form of social control. The available evidence does not support a simple cause and effect link between mental illnesses such as schizophrenia and altered brain chemistry. For example, schizophrenia is commonly associated with an excess of the brain neurotransmitter dopamine. However, some studies of schizophrenic patients have shown reduced levels of dopamine in some brain tissues, meaning that there may be simultaneous excesses and deficiencies in different parts of the brain. There is no evidence that mental disorders are purely caused by genetic inheritance – concordance rates are never 100%. Gottersman and Shields (1976) reviewed the results of five studies of twins looking for concordance rates for schizophrenia. They found that in monozygotic twins (identical) there was a concordance rate of around 50%. If schizophrenia was entirely the product of genetic inheritance then this figure should be 100%. It is likely that, in the case of certain disorders, what individuals inherit is susceptibility for the disorder, but the disorder itself only develops if the individual is exposed to stressful life conditions (i. e. stress). This is called the diathesis-stress model. Diathesis-Stress Model: a belief that, in case of certain disorders, individuals inherit a susceptibility for the disorder (diathesis) which develops only if he individual is exposed to difficult environmental conditions (stress). The greater the under-lying vulnerability, the less stress is needed to trigger the disorder.

Hinduism And Buddhism :: Religion Religious Essays

Hinduism and Buddhism Introduction-   Ã‚  Ã‚  Ã‚  Ã‚  Hinduism and Buddhism are two of the five major religions in our world today. They are widely practiced, and have survived for centuries. Both have similarities and differences, as do all forms of religion. Hopefully, in this paper I will show you the basic structure of each religion. I would also like to show how they compare and contrast. Hinduism: Foundation   Ã‚  Ã‚  Ã‚  Ã‚  No one is completely sure of where Hinduism was started and by whom. Their oldest written documents, the Vedas, were written down in 1000 B.C. but they had existed orally long before. The Vedas are where Hinduism originated. Today, Hinduism is the world's third largest religion. Many changes have come upon Hinduism since they practiced it first. Hinduism includes many different sects, or denominations, and beliefs that have arisen. Though, there are many things in common with all of the Hindu sects. Their basic beliefs are what ties them together. Basic Beliefs-   Ã‚  Ã‚  Ã‚  Ã‚  The religion of Hinduism teaches us that each living body, including animals, is filled with an eternal soul. Hindus say that the individual soul was a part of the creator spirit, Brahma. It is each soul's job and wish eventually to return to Brahma. It is not possible though because by a soul's sins, and impurities from the world, they are no longer pure and holy to return. Instead, a soul must become pure before returning to Brahma, who is absolutely pure.   Ã‚  Ã‚  Ã‚  Ã‚  The process of becoming pure is so hard that no soul can become pure in only one lifetime. The soul is forced to live life after life until it is pure enough to return to Brahma. The cycles of rebirths are called samsara, or the Wheel of Life, by the Hindus. When a soul is finally cleansed enough to break free of samsara it is called moksha. The soul returns to Brahma for an eternity of contentment and ecstasy.   Ã‚  Ã‚  Ã‚  Ã‚  There is no one incorporating creed in Hinduism. A follower may choose any god as their personal god, or may worship several of them. Though to be a Hindu there are certain things that a follower must believe in and live by. Their main beliefs are:   Ã‚  Ã‚  Ã‚  Ã‚  1. A belief in karma, the result of one's good and bad deeds in a lifetime.   Ã‚  Ã‚  Ã‚  Ã‚  2. A belief in dharma, Hindu traditions.   Ã‚  Ã‚  Ã‚  Ã‚  3. A belief in the three main gods: Brahma, Vishnu, and Shiva.   Ã‚  Ã‚  Ã‚  Ã‚  4. A belief in reincarnation after death.   Ã‚  Ã‚  Ã‚  Ã‚  5. Honor for the sacred Vedas.   Ã‚  Ã‚  Ã‚  Ã‚  6. A belief that, if lived a religious life, the Wheel of Life can end and achieve moksha.   Ã‚  Ã‚  Ã‚  Ã‚  7. An honor for an ascetic religious life, to be an orthodox Hindu.

History of Biological Warfare Essay

Biological warfare, also called germ warfare is the use of bacteria, toxins, virus or harmful organism by the military as weapons of war against the enemy. This means that a small quantity of these microorganisms have the capability to kill millions of people if spread evenly and effectively. These biological weapons can also cause sickness to enemy soldiers and disrupt enemy’s logistics and supply lines. Although biological warfare as such has hitherto not taken place on a large scale, yet assuming and apprehending its probable occurrence, many nations have built their individual defensive strategies to be on the safe side. On the basis of this assumption and probability, much research for the purpose of defense against biological weapons has been conducted by the scientists, highly sensitive industries and the governments. But since carrying out germ-warfare against humanity or using harmful bacteria or organism against human beings was considered entirely inhumane, an international treaty banning biological weapons came into force in 1975. By virtue of this treaty, production, possession, and use of such weapons were completely prohibited. More than 150 nations signed this treaty. Deadly Forms of Warfare in History The origin of biological warfare is traced back in ancient times, when the Assyrians, in 6th century B. C poisoned enemy wells with poisonous herbs (eukaryotes or fungi) that cused the enemy lose sanity or consciousness. This was the starting point of biological warfare in human history. Thence onward this typical warfare was used by many in the past e. g. Solon of Athens poisoned the water supply of Phocaea with extremely poisonous herb Veratrum, during his city’s siege; the archers of Scythian, during 4th century B. C. poisoned the tips of arrows to cause infection into the wounds of enemy; the Spartans used sulfur during the Peloponnesian War in 400 B. C. In medieval times, soldiers used to throw dead bodies into the wells. During the Indian-French wars in1689 and 1763, blankets used by smallpox patients were given to Indians for carrying the disease to the latter. It was Germany, which, during World War I, used poisonous gas for the first time against Allied forces at Belgium and Ypres. The use of poisonous gas by Germany caused about 30 percent of casualties suffered by the US army. The use of poisonous gas proved so fatal and devastating in nature that many nations unanimously agreed to ban the use of gas and extremely harmful chemical substances in future wars. But again it was Iraq which breached the agreement and used chemical weapons against Iran in eight years long war (1980-1988). Iraq was also held responsible for using chemical weapons against the independence seeking Kurdish people. Relatively New Forms of Warfare Some of the new forms of warfare that have lately engaged nations in the design, technique and art of modern warfare include: 1. Chemical Warfare 2. Biological Warfare 3. Radiological Warfare 4. Mine Warfare 5. Guerrilla Warfare 6. Amphibious Warfare 7. Psychological warfare 8. Siege Warfare 9. Nuclear Warfare From the above forms of warfare, the chemical, radiological, and biological warfare are singled out as ones in which CBR weapons are used for mass killing; disabling millions of people instantly, transmitting fatal diseases into enemy rank and file; incapacitating the enemy physically, and destroying their food supplies. How do they Work? Chemical Warfare Chemical Warfare involves all those chemical substances which affect the nervous as well as the respiratory systems, besides affecting skin, eyes, and nose. The chemicals, which include gases, liquids, and powders, can be sprayed from airplanes, dropped as bombs, fired in the form of artillery shells, or spread over the area through land mines. But there are some colorless and odorless nerve agents which, if inhaled, can cause immediate death while some chemical agents can cause temporary blindness or confusion. The mustard gas also called ‘Blister Agent’ caused many casualties during World War I. But it is quite relieving to see the chemical agents not widely used in warfare since the end of World War I (1918). Radiological Warfare Radiological Warfare involves those substances that give off radiation, and which may damage the internal organs of a person and even cause death. Radiological warfare is extremely dangerous because the released radioactivity in the process renders the entire area unfit for human life. Mine Warfare Mine Warfare is the use of explosive devices called mines to kill enemy troops and destroy their ships, tanks, and other equipment. Some mines explode when a person steps on them or run over by a tank or jeep, while the naval mines are detonated by the passing of a ship. The two major kinds of mines are: 1. The Land Mines 2. The Naval Mines The main types of land mines are:1) antipersonnel mines, 2) antitank mines, 3) chemical mines, 4) controlled mines, and 5) nuclear mines. There chief four kinds of naval mines include: 1) acoustic mines, 2) contact mines, 3) magnetic mines, and 4) pressure mines Guerrilla warfare Guerrilla warfare is conducted by the fighter bands that employ the tactics of sudden raids, ambushes, and other attacks on small-scale. The term â€Å"Guerrilla† which means â€Å"Little War† in Spanish, was first used by the Portuguese and Spanish armies during the Peninsular War (1808-1814). Amphibious warfare Amphibious warfare is the mode of army operations by land air and sea forces with the objective of capturing a coastal area or a beach. Generally the amphibious operations are considered the most intricate form of modern warfare. During World War II (1939-1945), after Japanese had attacked Pearl Harbor and destroyed US naval installations in the Pacific Ocean, a common objective of United States amphibious warfare was to seize islands in order to build their advance on. These air and naval bases were captured for their operations against Japan. Antidotes for Biological Weapons The antidote for biological agents is a complete kit which contains medicines and treatments for nerve gas. It also contains injectors to fight anthrax, and antibiotics and drugs to reduce the effects of radiation exposure. Normally the kits are kept locked in military vans by the army. It is worthwhile noting that according to the briefing documents prepared by the Army Medical Department for the senior medical command in Iraq â€Å"Millions of dollars’ worth of such kits are incinerated in Iraq each year†. Army spokesman, Foster, D. said that the service’s policy is â€Å"to issue the [kits] to each unit prior to deployment, and ensure all unused [kits are] turned in prior to the unit’s redeployment for destruction. † Also the vice president for strategic security programs at the Federation of American Scientists, Ivan Oelrich, said that sending the Antidote-kits is a rational policy just in case â€Å"some terrorist gets hold of 10 gallons of nerve as† (Bob, 2007) Gas Mask Among other protective coverings such as injections of antidotes, gas masks too are used as one of the defensive measures against chemical agents. Gas mask protects a person from breathing poisonous gases and vapors into the lungs. Only air is allowed to enter the mask through the filter pads, which purifies and filters the air. The charcoal which is padded within the cheeks of mask purifies the air by trapping harmful gases and particles. Particulate filters can remove particles of smoke, dust, and even some harmful biological agents. The purifying materials are in the cheeks of present-day masks, which are often part of an entire protective suit. In World War I (1914-1918), masks were used to protect troops against gas attacks. Gas was not used in World War II (1939-1945), but armies had masks in case gas warfare began. During the Persian Gulf War of 1991 and the Iraq War, which began in 2003, gas masks were issued to troops and civilians in areas where it was feared Iraq would attack. (Lussier and Frances M, 2007)

Essay Issues That Modern College Students Face - 936 Words

College students are thrust into a new academic world only to be met by seemingly insurmountable troubles. The strains of everyday life added to the unique dilemmas associated with higher education unfortunately snowballs into overwhelming difficulties. Students attending universities are frequently financially unstable and often prone to depression. These stressful issues affect many college pupils—outwardly the majority. However, their complications are not forgotten; helpful options are abundant. Specifically, receiving education from a university is often difficult primarily due to the rising costs of tuition, living expenses, and miscellaneous fees and charges. Various college textbooks, expenses associated with owning a vehicle,†¦show more content†¦(O’Donnell Associates) With the help of these resources controlling fees associated with college education becomes unproblematic. At the very least, these assets can make financial issues less taxing. Likewise, college students also face depression. Depression is a serious illness classified by symptoms including loss of concentration, difficulty sleeping, oversleeping, feelings of hopelessness, uncontrollable negative thoughts and irritability. A growing number of undergraduates are developing this devastating disorder; factors such as stress, insecurity, and a lack of support produce and feed this ailment. Issues like inadequate funding may also add to a student’s aching depression. Naturally, a pupil with an overwhelming workload and a lack of encouragement would begin to feel blue. However, when the blues keep returning depression has set in. If not evaluated and treated the symptoms of depression could crush a student. A lack of concentration added to the distractions of campus life leave the afflicted young adult depressed and surrounded by slipping grades and helpless feelings. In short, depression affects countless college students and bruises their academic routes. Further learners are being diagnosed with mental disorders—predominantly depression—upon entering college. Of pupils entering a college clinic 93 percent were identified with a psychological health problem in 1998. Recently in 2009 that percentage has increase to 96 percent.2Show MoreRelatedIssue for Modern College Students1061 Words   |  5 PagesRunning head: ISSUES FOR MODERN COLLEGE STUDENT Issues for Modern College Students Paul J. Matthie Excelsior College Student 1 ISSUES FOR MODERN COLLEGE STUDENT 2 Abstract There are many problems that the modern college student faces. Some of the issues are issues of costs and financial aid, balancing work/school/family, access to technology. When the professor gave the assignment. I got a writers block. 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