The Treaty Of The Cold War - 976 Words

The Cold War was a unique war, nothing like the wars that had come before. It did not have a clear start, no real first battle to start the hostilities. It could be said that the Warsaw upraising in 1944 was the beginning, though what that symbolized was coming went unnoticed by the United States. It was not until two years later in 1946 that the United States finally realized that they had walked out of the fire World War II and into the frying pan of a new war (International). That kind of subtle development was common in the Cold War and continued until it s resolution in 1990. There was no clear aggressor, it was a mutual war over ideologies, a nature clash between communism and and capitalist democracy. No one wanted things to dissolve into military conflict so it was fought primarily with policy (International, Gale). The question of avoidance is always present and especially with the Cold War. Answered simply, yes, if the United States or the Soviet Union had taken either more peaceful or more aggressive actions it could have led to a peaceful resolution or mutual destruction instead. Remnants of the Cold War can be found wide and far, from the complete destruction of historic Japanese society to nuclear waste and the death and illness that accompanies it in Kazakhstan (The Cold War in Asia, Werner). The Cold War, mutually started by the U.S. and the Soviet Union, could have been avoided but may have been the best option despite the severely negative legacy in leftShow MoreRelatedThe Treaty Of The Cold War1520 Words   |  7 PagesThe Cold War was one of the longest, cease fire wars in United States history. It contained many events for many countries, and had many positives, but also quite a few negatives. Although there was plenty of peacefulness in the war, many lives were still lost. Also, many countries were involved, and it is considered to be the unrecognized World War III by some. While researching, I hope to discover at what event did Russia d ecide to unite with China and parts of Germany to try and overtake FranceRead MoreThe Treaty Of The Cold War1294 Words   |  6 PagesThe cold war was a period of struggle and conflict between the superpower the USA and the USSR between the end of WW2 in 1945-1991. Both the superpower saw a threat form each other to its continue of survival and adopted strategies to preserve their position. The superpower divided Europe into two: Eastern Europe which is leaded by the communist USSR, while there was democratic which is leaded by the USA in the Western Europe. Both the USA and USSR (Soviet Union) have several countries as theirRead MoreThe United Nations And The Treaty Of The Cold War2041 Words   |  9 PagesAbstract The United Nations was formed upon the agreement with the sovereign nations and its frontiers conceded with the Charter. After the end of the cold war, there has been a burden on the United Nations about solving different problems of diverse nature as well as of diverse geographies. UN has been making efforts to challenge those problems through the use of reforms. There are some of the activities which are imperative to be implemented but still due to some constraints have not been. SomeRead MoreThe European Union And The Treaty Of Western And Eastern European Countries Since The End Of The Cold War1315 Words   |  6 Pagesthe union. Massive celebrations were held in Romania and Bulgaria to mark this accession. This historic event also marked the fifth enlargement of the EU and the peaceful reunification of Western and Eastern European countries since the end of the Cold War. The path to membership was long and sometimes challenging but in the end these two countries arrived to th e road of Europe and the future. Romania has been searching integration since the times of Nicolae Ceausescu (and even before). HistoricalRead MoreRealism And The Cold War843 Words   |  4 Pagesrealism, the question being asked is does it do a good job of explaining the end of the Cold War? Everyone can have their own answers and reasonings behind why they think it does or doesn t explain it well enough. Realists view the Cold War as an attempt to keep the balance of power between the states and inside the states themselves. Neither states were able to dominant over everything or declare all out war against each other, therefore both the United States and the USSR would dominate internationalRead MoreNuclear War1088 Words   |  5 Pagesbeginning toward the management of nuclear weapons.. Annotated Bibliography Cold War. Gale Student Resources in Context, Gale, 2017. Student Resources in Context, link.galegroup.com/apps/doc/YNKKJO509087257/SUIC?u=j079907999xid=32b94e98. Accessed 18 Oct. 2017. This showed me background of the cold war . It also told me what the use and the soviet union disliked about each other and what led to the Space race The Cold War ended as a result of internal factors such as Gorbachevs reforms, the weakRead MoreGlobal Effects Of The Cold War1311 Words   |  6 PagesAmanda Fuchs The Global Effects of the Cold War and Decolonization The Cold War, also known as what could have been the third world war, conquered the second half of the 20th century. This international crisis, beginning at the end of World War II, is defined as the period of tension between the United States and the Soviet Union. There are numerous reasons as to why many believed the Cold War commenced, one being that the Soviet Union wanted to spread its belief of communism worldwide, which inRead MoreThe Significance of the Cuban Missile Crisis Essay1686 Words   |  7 Pagesend to civilization† (â€Å"Nuclear Test Ban Treaty† 1). the Cuban Missile Crisis was a time where these two men, Kennedy and Khrushchev, had the power in their hands to end civilization. In order to understand the importance of the Cuban Missile Crisis one must understand, the Cold war drama; the dangerous crisis; and its importance today. In order to understand the importance of the Cuban Missile Crisis in American history one must first understand the Cold War drama, Castro’s rise to power, and theRead MoreWhat Was And Is The Arms Race?1329 Words   |  6 PagesRace? The arms race was throughout the cold war, which lasted about 45 years. During this time, The United States of America (USA) and The Union of Soviet Socialist Republics (USSR) were both creating and stockpiling military weapons to use against each other. The belief was â€Å"the more nuclear weapons you had, the more powerful you were†. This lead to the development of many extremely dangerous bombs and weapons, which could destroy life on earth. The Cold War was established on the fact that neitherRead MoreEssay about Nuclear Power and the Cold War1094 Words   |  5 PagesThe Cold War is famous not only for its long engagement between the two super powers, the U.S. and the Soviet Union, but also because of the heightened physical tension that nuclear power brought to the global stage. Winning the war at the cost of human annihilation was not abnormal political conversation, and from the 1940s onward, fear of global destruction became a daily concern (Granieri, 2011). The cir cumstances of the Cold War made it different than previous international conflicts because

Movie - Feminist Themes in Jane Eyre, Novel and Film...

An Analysis of Feminist Themes in Jane Eyre and its Film Versions Concern for womens rights dates from the Enlightenment, when the liberal, egalitarian, and reformist ideals of that period began to be extended from the bourgeoisie, peasants, and urban laborers to women as well. As did most interest groups of the time, feminists gained force and stability through its writing. The periods blossoming ideas concerning womens rights were fully set forth in Judith Murray’s On the Equality of the Sexes in 1790. Dr. Allyson Dowta, author of Women and the Written Word, states that without Margaret Wollstoncraft’s A Vindication of the Rights of Women, published in 1792, â€Å"the feminist movement would have remained a fledgling†¦show more content†¦In 1847, however, Emma’s reception was exceeded by the approbative uproar for Charlotte Bronte’s masterpiece Jane Eyre. A devastating critique of Victorian assumptions about gender as well as social class, it was one of the most successful novels, both critically and commerci ally, of the Victorian era. (Peters, 219) Ironically, given its proto-feminist subject matter, Jane Eyre was published under a male pseudonym, Currer Bell, to ensure its acceptance by a public that disapproved of the idea of women writers. Bronte also tailored the novel itself, and therefore the message it carried, to fit the trends of the time. Jane Eyre draws a great deal of its stylistic inspiration from the gothic novels that were in vogue during the late eighteenth and early nineteenth centuries. These books used elements of supernatural horror, remote, desolate landscapes, and crumbling ruins to create a sense of psychological suspense, mystery, and horror. While Jane Eyre is certainly not a horror novel, and while its social considerations make it far more than merely a gothic romance, Jane Eyre touches on these genres in order to deliver its social treatise in popular packaging. (Zonana, 612) In 1934, this poignant tale was brought to the big screen and since then the novel has been adapted into 3 more movies, the most successful being the 1944 rendition featuring Joan Fontaine and Orson Welles. However the theme of the independent woman is hardly explored in JaneShow MoreRelated Mansfield Park, the novel, or Mansfield Park the film? Essay1842 Words   |  8 Pagesof Jane Austens books over the years; all six of her novels have been made into films or television dramas with varying degrees of success, from the classics of Persuasion, Pride amp; Prejudice and Sense amp; Sensibility, to the funny modern version of Emma in the form of Clueless. In this paper I want to show how director Patricia Rozema has made Austens novel Mansfield Park much more modern, accessible, and, as some claim, radical, by skipping parts of the story that would make the film version

Michael Phelps Free Essays

Michael Phelps was born in 6.30,1985 in Baltimore of the US. Unfortunatly, he got a very terrible and unhappy time in his childhood. We will write a custom essay sample on Michael Phelps or any similar topic only for you Order Now His parents always quarreled and quarreled. Little Michael felt so sad,so he put himself into the swimming pool. It seemed to be the only way for him to keep happy. When he was 15 ,Michael competed at the Sydeny Olympics. But the reault seemed a little disappointed. He didn’t win a medal. But he never gave up. After that,he swam every day,no Christmas,no New Year,even no brithdays. A famous saying goes†Where there is a will,there is a way. After 4 years training,he did a nice job in the Athens Olyimpics. He got 8 medals. And 6 of them are gold medals. Now he is one of the greatest swimmers in the world. I still remembered what he said after the Athens Olyimpics. He said â€Å"I don’t want to be Mark Spitz No. 2 ,I just want to be Michael Phelps No. 1. â€Å"Now he realized his dream. He won 8 gold medals in the Beijing Olyimpics. He broke the world records,he made the history. Of course he made him famous to the whole world. Stephen Hawking has ever said†Life is not fair,so you have to do the best in your own situation. â€Å"Michael sets a very good example to us. Or the dream factory has always been the high standard, the screen exquisite detail, vivid characters vivid, touching story twists and turns, the most important thing is it in the most simple and easy to understand that the way of a token, that is – there is no shortcut to the world and Cheats, the only winning Famen is believe in themselves. This film was absolutely amazing. I have spent hours re-watching various scenes and noticing all the perfection with which they are acted and directed. It’s not the violence or action sequences that make this movie so great (although they are well done†¦ ), but rather moments like where Mathilda knocks on Leon’s door. It would be so easy to just film the door opening, but instead we see light illuminating Natalie Portman’s face, symbolizing something angelic. And the moment has so much more meaning. How to cite Michael Phelps, Papers Michael Phelps Free Essays Michael Phelps Michael Phelps is a through and through true Olympian. He has amazing capabilities and has proven it many times. I would definitely call him a great athlete. We will write a custom essay sample on Michael Phelps or any similar topic only for you Order Now Michael Phelps stole the limelight through the best performances in Olympic history. In his early life Michael Phelps had already started his rise to the top. When Michael was born he had two sisters already in the sport of swimming which he entered very soon. â€Å"As a seven-year-old, he refused to put his face in the water. Not surprisingly, the first stroke he mastered would be the backstroke† (â€Å"JockBio† 1). He started training in the North Baltimore Aquatic Club under training of Coach Bob Bowman. Under this direction he entered the U. S. National B team in 1999. In his division he broke a record in the 200 meter butterfly, what is said to be his best stroke. â€Å"At Olympic tryouts he place 2nd and became the youngest swimmer to compete in Olympic history in 68 years† (â€Å"JockBio† 1) He was just 15 and was already competing with grown men and sometimes beating them. Michael Phelps was slow on land but fast in water. Very fast indeed. He competed in many tournaments and won wherever he went. In the 2004 he entered the Athens summer Olympics. He was trying for the illusive 7 gold medals in swimming, the record held by Mark Spitz but came up short with six gold and 2 bronze. Well he decided that wasn’t good enough so the next year he came back with a whopping 8 gold medals! â€Å"I think it’s probably one of the greatest things sport in general has ever seen,†(Crouse 1). â€Å"At Sunday’s start, the Person’s Republic of Michael would have ranked fourth in gold medals and been ahead of all but 14 countries in the medal count†(Crouse 1). Phelps dominated all the events he came swam in and brought home the greatest record known to swimming. Famous is an understatement for what Phelps became through the course of his swimming career. In every swim he competed in, he broke world records and astounded the crowds, judges, and even his competitors. â€Å"I just feel very privileged that I got to watch Michael Phelps win eight gold medals. That’s been the highlight of my Olympics† (Crouse 1). He just keeps going and doing what he came out to do. He swam to win and he did in every race he entered. â€Å"â€Å"Michael is doing what he’s doing,† she said, â€Å"and it kind of makes the rest of us look like if we don’t win a gold medal †¦ Hoff’s voice trailed off. †(Crouse 2). Even the other athletes felt they came up short or didn’t match up to the amazing feat he pulled off. He is a Phenomenon and a public character that is now one of the most influential people in the world for doing your best. It is safe to say that Michael Phelps is the best swimmer in Olympic his tory. He has proven it and will remain that way until another rises to greatness. He has taken the eyes of the world off of the rest of the Olympics and placed them on himself through his complete physical dominance a prowess. How to cite Michael Phelps, Essay examples

Corporate Accounting - Financial Statement Fraud Schemes - Sample

Question: Describe about the Corporate Accounting for Financial Statement Fraud Schemes. Answer: Problem 1 Simpsons Limited Statement of Profit and Loss Account For the year ended 30 June 2018 Amount $ Amount $ Sales Revenue 1,237,500.00 Cost of sales 675,000.00 Gross profit 562,500.00 Add: Revenue Interest revenue 3,750.00 Dividend received 5,250.00 Less: Expenses Administrative expenses (397,500- 43,050) 354,450.00 Interest expense 43,050.00 other expenses 15,000.00 dividend paid 30,000.00 Profit before income tax 129,000.00 Less: Income tax expense 75,600.00 Profit after tax 53,400.00 Other Comprehensive Income Profit on revaluation of assets Land 37,500.00 Building 45,000.00 Total comprehensive income for the year 135,900.00 Table 1: Profit and Loss Statement (Source: Created by author) Statement of Financial Position For the year ended 30 June 2018 Amount $ Amount $ Assets Current Assets Cash 750.00 Accounts receivable 87,000.00 Inventory 131,500.00 Prepaid insurance 10,500.00 Total current assets 229,750.00 Non- Current Assets Goodwill 157,500.00 Less: Accumulated impairment -15,000.00 142,500.00 Plant and equipment 333,750.00 Less: Accumulated depreciation -63,750.00 270,000.00 Land 330,000.00 Building 570,000.00 Deferred tax asset 14,700.00 Total non- Current Assets 1,327,200.00 Total Assets 1,556,950.00 Liabilities Current Liabilities Interest payable 4,200.00 Accounts payable 104,250.00 Dividend payable 15,000.00 Current tax liability 78,150.00 Allowance for doubtful debts 19,200.00 Bank overdraft 103,800.00 Total current liabilities 324,600.00 Non- Current Liabilities Mortgage loan 375,000.00 7% debentures 120,000.00 Revaluation surplus 127,500.00 Deferred tax liability 27,600.00 Provision for employee benefits Annual Leave 27,000.00 Long- service Leave 24,300.00 Total non- current liabilities 701,400.00 Total Liabilities 1,026,000.00 Net Assets 530,950.00 Shareholders' equity 300,000.00 General Reserve 37,500.00 Retained earnings Balance on 1.7.17 155,100.00 Add: profit earned during the year 38,350.00 193,450.00 Total equity 530,950.00 Table 2: Financial Position Statement (Source: Created by author) Statement of changes in equity For the year ended 30 June 2018 Equity shares Reserves Retained profits Balance as on 1.7.2017 150,000.00 37,500.00 155,100.00 Shares issued during the year 150,000.00 - - (@75,000* $2) Profit earned during the year - - 38,350.00 Balance as on 1.7.2018 300,000.00 37,500.00 193,450.00 Table 3: Changes in Equity Statement (Source: Created by author) Notes to accounts: Interest expenses have been deducted from the administrative expenses amounted to $43,050 that has been disclosed separately. Revaluation profit on land and building has been recorded as comprehensive income, which is measured as follows: Revaluation profit Land Building Value before revaluation 292,500.00 525,000.00 Revalued value 330,000.00 570,000.00 Profit 37,500.00 45,000.00 As the mortgage loan is repayable at the annual installments amounted to $75,000 that is due on 1st March hence, the entire balance in the trial balance has been considered as non- current liability. As the debentures are proposed to be redeemed on 31 March 2019 hence it will be considered as non- current liability for the year 2018. Problem 2 Killer Ltd Current Tax Worksheet For the year ended 30 June 2017 Amount $ Amount $ Accounting profit 263,000 Add: Annual Leave expense 45,000 Depreciation expense - plant 22,500 Doubtful debts expense 4,500 Insurance Expense 7,000 342,000 Less: Annual Leave paid 52,000 Tax Depreciation plant 90,000 Doubtful Debt Paid 2,000 Insurance Paid 6,500 Interest not yet received 1,000 Taxable profit 190,500 Current tax liability @ 30% 57,150 Table 4: Current Tax Statement (Source: Created by author) Killer Ltd Deferred tax worksheet as at 30 June 2017 Carrying Amount Tax Base Taxable Deductible Temporary Differences Temporary Differences Assets Interest Receivable 1 000 1000 Nil Nil Accounts receivable (net) 17 500 19500 2000 - Prepaid Insurance 4 500 6500 - 2000 Plant 82 500 60000 - 22000 Liabilities Provision for annual leave 10 000 52000 - 42000 Total Temporary Diffs 2000 66000 Deferred tax liability 30% 600 - Deferred tax asset 30% - 19800 Beginning balances 10800 10500 Increase/(Decrease) (10200.00) 9300 Table 5: Deferred Tax Statement (Source: Created by author) Tax Journal Entries Amount $ Amount $ Profit Loss A/c Dr 600.00 To deferred tax liability A/c 600.00 (Being tax payable on temporary difference has been recognized for the year) Deferred tax assets A/c Dr 19,800.00 To Profit Loss A/c 19,800.00 (Being tax deductible on temporary difference has been recognized for the year) Table 6: Journal Entries (Source: Created by author) Bibliography Albrecht, C., Holland, D., Malagueo, R., Dolan, S. and Tzafrir, S., 2015. The role of power in financial statement fraud schemes.Journal of Business Ethics,131(4), pp.803-813. Ball, R., Li, X. and Shivakumar, L., 2015. Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption.Journal of Accounting Research,53(5), pp.915-963. Bauman, M.P. and Shaw, K.W., 2016. Harmonizing pension accounting: Income statement effects of applying IAS19R to US firms.Research in Accounting Regulation,28(1), pp.1-10. Campbell, T.C., Galpin, N. and Johnson, S.A., 2016. Optimal inside debt compensation and the value of equity and debt.Journal of Financial Economics,119(2), pp.336-352. Dagiliene, L. 2015. THE INVESTIGATION OF FINANCIAL REPORTSCOMPLEXITY IN LARGE COMPANIES.Economics and Management, (14), 28-32. Donohoe, M.P., 2015. The economic effects of financial derivatives on corporate tax avoidance.Journal of Accounting and Economics,59(1), pp.1-24. Hess, M.F. and Alexander, R.M., 2015. Brewing Up Controversy: A Case Exploring the Ethics of Corporate Tax Planning.Issues in Accounting Education,30(4), pp.311-327. Huang, H.W., Lin, S. and Raghunandan, K., 2015. The Volatility of Other Comprehensive Income and Audit Fees.Accounting Horizons,30(2), pp.195-210. Levi, S. and Segal, B., 2015. The Impact of Debt-Equity Reporting Classifications on the Firm's Decision to Issue Hybrid Securities.European Accounting Review,24(4), pp.801-822. Zhou, M., 2016. Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?.Review of Accounting and Finance,15(1), pp.65-84.