U.S. Bombing of North Vietnam - 1454 Words

On February 24, 1965, United States President Lyndon B. Johnson authorized Operation ROLLING THUNDER to commence against North Vietnam. ROLLING THUNDER, the longest bombing campaign ever conducted by the United States Air Force, lasted from 1965 to 1968. (Tilford, â€Å"Operation ROLLING THUNDER†) There were several reasons why President Johnson chose to begin an all-out bombing campaign against North Vietnam at this time. The United States wanted to prevent the spread of communism by enforcing the containment of communism via President Harry S. Trumans Domino Theory. (Cunningham) The United States wanted to support South Vietnams right to self-government, free elections, and freedom from religious persecution. (Fasanaro) President†¦show more content†¦forces. (â€Å"National Security Council: Study on U.S. Policy on All-Vietnam Elections†) In addition, the United States of America, a country founded on the basis of religious freedom, had difficulty wit h the persecution of Buddhists in South Vietnam. South Vietnamese president, Ngo Dinh Diem, who was raised Catholic, refused to repeal anti-Buddhist laws even though Buddhism was the predominant religion in South Vietnam. The last straw for the Buddhists was when they were prohibited by the South Vietnamese government from carrying flags on Buddha’s birthday. In protest, a Buddhist monk set himself on fire and thirty additional monks were killed in a government raid. (Willbanks) President Johnson ordered the bombing of North Vietnam in part to strengthen world order. The Geneva Conference, lasting from April to July of 1954, was convened to restore peace and end hostilities in Indo-China. The Geneva Accords called for Vietnam to be split at the 17th Parallel, with the communists controlling the northern portion and the non-communists controlling the southern portion, and for an election to be held within two years to rejoin the two portions of Vietnam. The Geneva Conference also called for the sovereignty, independence, and unity of Laos, Vietnam, and Cambodia to be respected. (â€Å"Final Declaration of the Geneva Conference on Indo-China†) The Geneva Accords were not signed by the United States because the U.S.Show MoreRelatedDiplomatic Presidential and Cultural Lessons of the Vietnam War1058 Words   |  5 PagesThe Vietnam War was the longest deployment of U.S. forces in hostile action in the history of the American republic. Although there i s no formal declaration of war from which to date U.S. entry, President John F. Kennedys decision to send over 2,000 military advisers to South Vietnam in 1961 marked the beginning of twelve years of American military combat. U.S. unit combat began in 1965 (Anderson, 1999). During this time there were many significant lessons that were learned and still affect theRead More Vietnam and The Cold War Essay1299 Words   |  6 PagesVietnam and The Cold War It is impossible to accurately describe the major events that occurred during the cold war without mentioning the war in Vietnam. From its start, this war has been very controversial concerning its purposes and effects on the countries involved. Both sides of this war lost a great number of soldiers and most of these men and women were not even sure why they were fighting. To this day, there is still a lot of uncertainty about the events that took place during thisRead MoreThe Vietnam War On Vietnam1725 Words   |  7 PagesThe War on Vietnam Many believe that the way Americans entered the war against the North Vietnam communists was unjust. The United States got into a war that they had no clue on how to win. â€Å"The Vietnam War was a long, costly armed conflict that pitted the communist regime of North Vietnam and its southern allies, known as the Viet Cong, against South Vietnam and its principal ally, the United States. The divisive war, increasingly unpopular at home, ended with the withdrawal of U.S. forces in 1973Read MoreThe Impact Of Modern Day Vietnam On The Vietnam War1475 Words   |  6 Pagesbetween the South Vietnamese backed by the U.S. and the communist forces of North Vietnam known as the People’s Liberation Armed Forces of South Vietnam (Viet Cong). On March 29, 1973, the last U.S. troops were withdrawn from Vietnam, and soon after in 1975, the South Vietnamese capital of Saigon fell to the hands of North Vietnam. Modern day Vietnam (Known as the Socialist Republic of Vietnam) was founded a y ear after in 1976. During the Vietnam War, the U.S. was faced with an unfamiliar, gruelingRead MoreEssay on The US Involvement in The Vietnam War1067 Words   |  5 Pages The Vietnam War was one of the worst wars in the United States history. The reason for the United States involvement was due to the start of communism in North Vietnam. The citizens in South Vietnam feared the control of North Vietnam and were worried that the north would take control of the south. The communist North Vietnam had support from the Soviet Union and China, making the South Vietnamese vulnerable to the north. In their time of struggle the South Vietnamese were able to receiveRead MoreU.s. Military And Political Relations With Vietnam1573 Words   |  7 Pages26th May 2016 U.S and Vietnamese Military and Political leaders U.S military and political relations with Vietnam today help think about why the U.S supported South Vietnam and participated in the Vietnam War and how the relationship turned into the way it is today. The Vietnam War started on November 1, 1955 and lasted until April 30, 1975. This war involved many significant leaders such as Richard Nixon, Lyndon B Johnson, John F Kennedy, Ho Chi Minh and many others. North Vietnam leaders had aRead MoreThe Death Of The Vietnam War Essay1736 Words   |  7 Pagesa falling domino that causes an entire row to fall down. Although the Vietnam War is seen by many as the only option to try to end the spread of communism, the specious outcome of the war was not effective enough to justify the amount of unethical decisions and situations that were allowed to take place. In 1961, under President Kennedy, 100 Special Forces troops were sent to South Vietnam and by 1963, just two years later, U.S military advisors and Special Forces had increased to 21,000 troops. WeRead MoreEssay on Johnsons War: The Domino Effect1031 Words   |  5 PagesJohn F Kennedy increased the number of military advisors and Special Forces in South Vietnam but President Johnson made the decision to engage in full warfare in the region. Because Johnson decided to engage in full warfare, it is fair and truthful to dub the Vietnam conflict, â€Å"Johnson’s War.† After President Johnson finished JFK’s term, he was in a bit of a â€Å"pickle.† Johnson wanted to stay the course in Vietnam but he feared that a military setback in the region would tarnish his image for the upcomingRead MoreTaking a Look at the Vietnam War1343 Words   |  5 Pagesâ€Å"North Vietnam cannot defeat or humiliate the United States. Only Americans can do that.† I bet you can guess that whoever said this quote was very anti-war. That person is Richard Nixon, thirty-seventh president of the United States. Nixon was the president who ended the war, but wh ich president had beliefs that war was necessary? Thirty-sixth president of the United States, Lyndon Baines Johnson was the accused main blame for starting the Vietnam War. The Vietnam War was probably the most controversialRead MoreThe Tactics Used by the U.S and the N.L.F in the Vietnam War Essay1357 Words   |  6 PagesTactics Used by the U.S and the N.L.F in the Vietnam War During the Vietnam War, the United States took a completely different approach than the National Liberation Front (NLF) when it came to tactics. America was more modern in their attacks, using their air force and heavily armed ground troops. Whereas the NLF only had guerrilla fighters, who stayed on the ground and attacked quickly. The first tactic involved the US air force strategically bombing North Vietnamese

The Lottery - 1112 Words

PAPER INTERDICIPLINARY LITERATURE â€Å"THE LOTTERY† [pic] Compiled by : Nida Agniya Septiara (F1F010038) Laeli Fadilah (F1F010052) Lisa Ayu Christiana Putri (F1F010022) Yunita Marangin Lumbantoruan (F1F010084) JENDERAL SOEDIRMAN UNIVERSITY SOCIAL AND POLITICAL SCIENCE FACULTY HUMANITIES DEPARTMENT ENGLISH LITERATURE 2013 INTRODUCTION In this paper, we would like to highlight in the point of view of woman. We think it is interesting enough to be discussed. Shirley Jackson seems want to deliver a message related with woman position in the society in the†¦show more content†¦4. The one who have to take the paper is only the head of the family (man) if the head of the family disable, it will be taken by the boy children. It shown when the Dunbar family have to drawn the lottery, but the husband is sick and the wife try to drawn it, but then Mr. summer ask her son to draw italthough the child still underage. Implicitly it show about the discrimination of woman, when even a little boy is considered more able to hold a responsibility to draw the lottery. 5. Through a feminist perspective, women view themselves as strong individuals and would be appalled by a society viewing them as nothing more than a material property. In Shirley Jackson’s â€Å"The Lottery†, women had no voice in regards to public decisions and actions. For example, in the short story the townspeople had a tradition to sacrifice one person in the hopes of reaping the best harvest. In most cases the wives would be the first chosen, many feminists would view this as an abomination. Tessie Hutchinson, one of the main characters represents women who are being tyrannized by society because of their gender. Devices such as symbolism and plot illustrate the condemned roles of women in the gender hierarchy. Also, the use of ideas such as betrayal within the strong marriage bond due to the traditional sacrifice, the senior figure of society, and the following of traditionShow MoreRelated The Lottery Essay811 Words   |  4 Pagesword lottery, you probabl y think of winning a large sum of money before being stoned to death. quot; The Lotteryquot; by Shirley Jackson brings this horrible idea to life. While the overall mood of the story depicts a typical day in a small rural town, through great use of imagery and irony, one is set up for an unusual ending. Shirley Jackson uses the element of surprise. The way of the story ends is unlike anyone could predict. nbsp;nbsp;nbsp;nbsp;nbsp;The main object of The Lottery is theRead MoreThe Lottery Essay617 Words   |  3 PagesJacksons most famous short story, quot;The Lotteryquot;. Her insights and observations about man and society are disturbing; and in the case of quot;The Lottery,quot; they are shocking. quot;The themes themselves are not new, evil cloaked in seeming good, prejudice and hypocrisy, loneliness and frustration, psychological studies of minds that have slipped the bonds of realityquot; (Friedman). Literary critic, Elizabeth Janeway wrote that, quot; The Lottery makes its effect without having to stateRead MoreSummary of The Lottery872 Words   |  4 PagesThe short story that this paper will look at is The Lottery by Shirley Jackson. It was first published in The New Yorker on 26 June 1948. It is one of the most famous short stories in the history of United States literature history. This paper is a summary of the story from my point of view. The Lottery is a work of fiction that demonstrates rebellion and conformity while insinuating that a lottery is part of a ritualistic ceremony. The author was born in 1919. She struggled with depression throughoutRead MoreThe Lottery Essay938 Words   |  4 Pagesthe lottery, but not its exact purpose. Do the townspeople know? Is this omission significant? Intentional? No, the townspeople do not know the lottery’s exact purpose. This omission is not significant because it seems there is no point in the lottery and why these people are operating such horrid acts. It is more intentional; the townspeople are playing it safe thinking they are keeping a tradition, yet no one seems brave enough to ask why? 3. Why is much of the history of the lottery andRead MoreAnalysis Of The Lottery 1036 Words   |  5 PagesSince reading The Lottery by Shirely Jackson, I’ve been thinking more about culture, traditions, and perspective. Not just that, but how it can sometimes take adopting an unbiased, non judgmental, or outside perspective in order to see things for what they really are. The way that the narrator in this story adopts such a position allows for a clearer view of the events of the story. In The Lottery, the narrator speaks to us in a non participant and objective manner. We hear and see events unfoldRead MoreLottery Is Good or Not1635 Words   |  7 PagesIs lottery a good idea? These days, a lot of people play lottery and spend a certain amount of money on it while few of them earn back what they spend. Someone says lottery is a kind of tax collected by the government on peoples’ luck and desire to be rich. In another aspect, lottery is also gambling, and it could make people to be a millionaire in a night if the person is lucky enough, however, it has a negative effect that it causes inequality, crimes and so on. So lottery is not a positive ideaRead MoreThe Day Of The Lottery1397 Words   |  6 Pagesin a small town are gathering on a warm, beautiful summer day in the square for the lottery. The children, who have just finished school, are playing while waiting on their parents to meet them in the square and are gathering up rocks into a pile off to the side. Everyone enters the square and the parents call their children over to stand with the family. Mr. Summers and Mr. Graves, the men who conduct the lottery, arrive in the square with the black box. The box is falling apart and Mr. SummersRead More The Lottery Essay946 Words   |  4 Pages The Message Sent in â€Å"The Lottery† nbsp;nbsp;nbsp;nbsp;nbsp;The shock value of Shirley Jackson’s â€Å"The Lottery† is not only widely known, but also widely felt. Her writing style effectively allows the reader to pass a judgment on themselves and the society in which they live. In â€Å"The Lottery† Jackson is making a comparison to human nature. It is prominent in all human civilizations to take a chance as a source of entertainment and as this chance is taken, something is both won and lost. nbsp;nbsp;nbsp;nbsp;nbsp;AsRead MoreThe Lottery. The Lottery Has Three Adaptations And Those1428 Words   |  6 PagesThe Lottery The Lottery has three adaptations and those would include the Novel, Film, and Graphic Novel. Out of all three each have a somewhat similar setting and character build but also have a little tweak to each one. Now of course when first reading it I thought the setting was more in the old days but soon I found out it was done in a modern time. Each character has a specific role and they do share a story but out of all the adaptations the graphic novel describes them the best. Of courseRead MoreSymbolism in the Lottery1391 Words   |  6 PagesShirley Jackson#8217;s, #8220;The Lottery#8221;, clearly expresses her feelings concerning traditional rituals through her story. It opens the eyes of readers to properly classify and question some of today#8217;s traditions as cruel, and allows room to foretell the outcome of these unusual traditions. #8220;The Lottery#8221; is a short story that records the annual sacrifice ceremony of a fictional small town. It is a detailed narrative of th e selection of the person to be sacrificed, a

Discuss Andrew Jackson’s political, social, and economic beliefs Free Essays

Andrew Jackson, a self-made man, frontiersman, and military hero, was the first President from west of the Appalachians. He was identified with a new kind of democracy—a democracy embracing the entire population rather than only those who were wealthy or owned property. Jackson was neither an original nor a profound thinker, and did not always follow or understand the principles of the â€Å"Jacksonian democracy† that bears his name. We will write a custom essay sample on Discuss Andrew Jackson’s political, social, and economic beliefs or any similar topic only for you Order Now However, he did know to interpret the aspirations and viewpoints of the common people who were clamoring for a voice in government. Jackson was a skilled and astute politician, who molded a faction composed mostly of Southerners and Westerners into the Democratic Party. Although politically conservative and a believer in states’ rights, he expanded the powers of the Presidency and was fervently committed to the preservation of the Union. Jackson had a domineering personality. He was proud, ambitious, and aggressive. Throughout his life, his temper frequently caused him to act hastily or injudiciously, and he was often swayed by personal prejudices. However, his fearless, honesty, and loyalty endeared him to wide sections of populace. His influence was felt well beyond his two terms, and the period from his election of that of Abraham Lincoln is often referred to as the â€Å"Age of Jackson. † How to cite Discuss Andrew Jackson’s political, social, and economic beliefs, Papers

Financial Statement Of Airline Companies -Myassignmenthelp.Com

Question: Discuss About The Financial Statement Of Airline Companies? Answer: Introducation Impairment testing is conducted by Common wealth bank of Australia on annual basis whenever there is indication that assets recoverable amount are lower than their carrying value. Organization has assessed impairment testing related to intangible assets such as goodwill and brand name. For the purpose of impairment testing, allocation of goodwill is done to the cash-generating unit for comparing it to recoverable amount. Determination of recoverable amount is done based on fair value by deducting cost to sells (Commbank.com.au 2018). Moreover, assets with indefinite useful lives are tested for impairment. For conducting the impairment testing, organization allocated the goodwill to cash generating unit and does the computation of recoverable amount. Publicly available earnings multiples form the basis of calculation of recoverable amount. For determining the assessment of goodwill and other assets, recoverable amount of such assets are compared with carrying amount of individual cash generating unit or group of cash generating unit. Some of the indicators for impairment are as for equity securities that are classified as assets available for sale. An indication of impairment of any investment leads to testing of entire carrying amount of investment in any associate or joint venture by comparing the carrying amount with its recoverable amount (Commbank.com.au 2018). Commonwealth bank of Australia has recorded loan impairment expenses in both the financial year hat is 2017 and 2016 of amount $ 1095 million and $ 1256 million respectively. These figures depict that impairment expenses on loan have reduced in the current year indicating that there was 13% decrease in the expenses amount (Commbank.com.au 2018). The reason is attributable to the lower provisional banking in market and institutional and private banking. For determining the impairment of assets, organization relies on computation of recoverable amount using earnings multiple that is applicable to bank. Data on earning multiple are sourced from market and publicly available data. Assumption is made regarding price earning multiple that is observed from the business. Group conducts the revaluation of assumptions when there is any provision for change. Valuation techniques of assets are based on market value and are based on assumptions formed on market conditions (Commbank.com.au 2018). Process of impairment testing of Common wealth bank of Australia does not involve any considerable subjectivity as depicted from the analysis of financial report. The methodology of impairment testing is considerably influenced by involvement of subjectivity in the estimates and assumptions made by management of group. When subjectivity is considered, there then exists possibility of recoverable value being highly sensitive (Osei 2017). If the management of organization is acting opportunistically, then there can be manipulation in assets recoverable amount. Value in use computation, determinants of cash flows and value generated and there is a possibility that there will be substantial fluctuation in the assumed value because other external factors rather than exercising subjectivity (Commbank.com.au 2018). After conducting detailed analysis of annual report of Common wealth bank of Australia concerning impairment, it has been ascertained that the procedure adopted for impairment testing is a bit confusing. There has not been a segmented presentation of impairment and information considering the impairment of various is presented in a segregated way. It has been ascertained from the evaluation of financial report of banking group that organizations make provision related to impairment of all financial assets. Receivables and loans are assessed collectively for impairment is done on collectively basis. Bank has employed expected credit loss model as per AASB 9 that has lead to replacement of existing incurred loss model (Commbank.com.au 2018). Impairment provisions are raised for the amount that is adequate to cover losses related to credit and when there is any existence of objective evidence. Bank has employed an approach of fair value measurement for measurement of financial liabilities and assets through income statement. Financial instruments, derivative instruments and all investments that are available for sale are measured at fair value. One of the best indicators of financial instruments that are recognized initially and the fair value is also estimated in computation of impairment of assets. Trading assets are asses using fair value that take into account credit risks (Commbank.com.au 2018). Under the lease standard IAS 17, investors assessing the financial position of organization concerning leases will not be able to get true and fair view presentation. This is because of the critics associated with the existing standard as it makes the classification between financing and operating leases. Balance sheet profiles of companies do not reflect the actual amount of debt that company currently owes (Edeigba and Amenkhienan 2017). It is so because this standard does not obliges company to disclose operating lease in their balance sheet and most of them select to treat lease as operating lease rather than financing lease. Therefore, the existing lease standard does not reflect economic reality. It has been estimated by the accounting standard that is IASB out of total amount of commitment attributable to leases of worth 3.3 million, only 25% of lease appear on balance sheet (Sandblom and Strandberg 2015). One of the objectives of presentation of financial report is to provide users with the information that helps in making economic decision. Under the existing standard, there is possibility that there will be unfaithful classification of leasing transactions. Investors are required to make rough estimation and calculations for computing lease commitment and brining them on balance sheets. Operating lease is also a type of liabilities but they are not represented on balance sheet but in actual sense, there is a liability that is more than total amount debt reported (Demir and Bas 2017). This explains why the debt reported on balance sheet is 66 times less than off balance sheet liabilities. Controversy associated with existing standard regarding the leases classification into operating and financing lease explains why there is no level playing field between some airline companies. Airline companies either leases most of their aircraft fleets or they finance that is buy the fleets. It would indicate that the financial position of such organizations is different, but in reality, there might not be any difference in their financial position and they are identical (Nobes 2015). Various flaws associated with the new lease accounting standard are responsible for making it unpopular among everyone. New standard would be focusing on capitalization of operating lease that would increase the balance sheets and debt structure of companies. Companies in receiving credit have also raised concerns and there is a possibility of violation of debt covenants. Adoption of standard will lead to hundred percent of balance sheets and this will require them to renegotiate debt covenants and exclusion of lease agreements. There would be increased administrative burden on part of management and increased cost of reporting that is making companies hesitant to adopt this standard (Czajor and Michalak 2017). There will be alterations in the system of control process, increased consultation fees, educational efforts and process of IT. Moreover, organizations are required to make an estimation of detail relating to right to lease liabilities and assets. Implementation of new standard will help in facilitating the comparison between the financial statements of different companies. This standard will help in addressing the unfaithful presentation of lease accounting. Investors will not be required to make any rough computation and estimation of bringing back leases into balance sheets. Investors will be informed in a better way because of transparency of information relating to leases. Accounting model of organization will be altered and will benefit organizations in providing detailed information concerning leases and therefore investors will be informed and take into account the benefits that would arrive (Morales and Zamora 2018). Decision relating to leased will improved and allocation of capital will improve. Therefore, organization adopting this standard will lead to a more balanced lease versus buy decisions on part of management. References list: Commbank.com.au. (2018). [online] Available at: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/pdfs/annual-reports/annual_report_2017_14_aug_2017.pdf [Accessed 23 Jan. 2018]. Czajor, P. and Michalak, M., 2017. Operating Lease Capitalization-Reasons and its Impact on Financial Ratios of WIG30 and sWIG80 Companies.Przedsi?biorczo i Zarz?dzanie,18(1, cz. 1 Practical and Theoretical Issues in Contemporary Financial Management), pp.23-36. Demir, Z. and Bas, E., 2017. THE EFFECT OF TAS 17 LEASING STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 LEASES STANDARD ON THE AIRLINE COMPANIES.PressAcademia Procedia,3(1), pp.153-173. Edeigba, J. and Amenkhienan, F., 2017. The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand.Australasian Accounting, Business and Finance Journal,11(3), pp.3-19. Karwowski, M., 2016. The risk in using financial reports in the study of airline business models.Journal of Air Transport Management,55, pp.185-192. Morales-Daz, J. and Zamora-Ramrez, C., 2018. IFRS 16 (leases) implementation: Impact of entities' decisions on financial statements.Aestimatio, (17), pp.60-97. Nobes, C., 2015. IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?.Accounting in Europe,12(2), pp.153-170. Osei, E., 2017. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), AND THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) SINGS SIMILAR TUNE: COMPARING THE ACCOUNTING TREATMENT OF NEW IFRS 16 WITH THE IAS 17, AND THE NEW FASB MODEL ON LEASES.Journal of Theoretical Accounting Research,13(1). Sacarin, M., 2017. IFRS 16 Leasesconsequences on the financial statements and financial indicators.The Audit Financiar journal,15(145), pp.114-114. Sandblom, P. and Strandberg, A., 2015. The Value Relevance of the Proposed New Leasing Standard. An event study of the European Stock Markets Reaction to the proposed replacement of IAS17. You, J., 2017.The Impact of IFRS 16 Lease on Financial Statement of Airline Companies(Doctoral dissertation, Auckland University of Technology).