Desperate Battle Defines Congos Warlike Peace Essays -

Desperate Battle Defines Congo's Warlike Peace Desperate Battle Defines Congo's Warlike Peace At the southern extreme of a ragged front line that winds 1,400 miles across Congo lies a ferry, dirty pink and half-submerged in the muddy Luvua River. Facing it on a gravel ramp stand the burned-out husks of 33 military vehicles -- armored personnel carriers, trucks, an ambulance -- waiting in a line that never moved forward. Unopened syringes lie underfoot, amid charred tires and a trampled note that a fleeing Congolese junior officer left behind: Attaque, reads the neat cursive French. But by the time Rwandan forces approached Pweto on Dec. 3, the Congolese government army was in no position to attack. It was in panicked retreat, leaving a tableau of ruin on the riverbank and opening a rare window on a war usually fought out of sight. In two months of back-and-forth fighting here in the southeastern corner of Congo, all the elements that make this country's 21/2-year-old war such a dangerous puzzle came into play: foreign armies, ethnic militia groups, remote terrain and villages utterly emptied of civilians who, from the safety of refugee camps in a neighboring country, repeat matter-of-fact accounts of massacres. This is the situation on the ground that has kept the U.N. Security Council from dispatching 5,500 peacekeepers to monitor a cease-fire that appears to exist only on paper. This lightly populated, mostly forested stretch between Lake Tanganyika and Lake Mweru had been one of the few corners of Congo where both sides had essentially honored a peace agreement signed 18 months ago. The Lusaka Accord, named for the Zambian capital where it was signed, was meant to arrest the cycle of advance and retreat that has marked a sprawling conflict that pits the Congolese army and allied troops from Angola, Zimbabwe and Namibia against an assortment of rebel forces bolstered by Rwandan and Ugandan troops. But Congolese President Laurent Kabila, who signed the Lusaka pact in a moment of military disadvantage, has swept it aside whenever he spied what looked like a military opening. Last spring, his forces pushed back rebels sponsored by Uganda in Congo's far northwest, only to lose the same ground months later. And on Oct. 15, Kabila's armies launched a massive assault on Rwandan-held positions in the southeast, striking 100 miles north of Pweto at the town of Pepa. Six weeks later, just as happened in the northwest, Kabila's forces once again lost far more than they gained. Now the Rwandans have driven them out of Pweto, clambering onto captured armor as their commander pointed out the escape route by which the Congolese army chief of staff, Joseph Kabila, the president's son, fled the battlefield. We have a cease-fire, Col. J.B. Mulisa said with a dry chuckle, a forced cease-fire. In a war that has been stalemated for so long -- Congo was broken into factional spheres of influence mere weeks after the war began, and so it remains -- such lightning gains might have finally given the Rwandans the upper hand. But senior Rwandan officials, when asked if they plan to push beyond Pweto farther into Congo, say they did not want to come even as far as they have. In fact, the forces occupying Pweto showed no sign of massing earlier this month. Officials of Rwanda's Tutsi-led government say, rather, that their focus is on eradicating the Interahamwe, the ethnic Hutu militia that orchestrated the 1994 massacre of Tutsis in Rwanda and fled into neighboring Congo. The farther into the vast Congo the Rwandan troops go, the harder that becomes. We were really talking about withdrawing 120 miles to an operational zone closer to Rwanda, said Col. Charles Kayonga, a defense adviser to Rwandan President Paul Kagame. Kabila must have misread our position. He apparently thought we were weak. Reversed Alliances The battle began at Pepa, a town of neat stone houses in the center of a vast cattle ranch near the southern end of Lake Tanganyika. Rwandans had held the town since March 1999, nine months after launching the current war by encouraging a rebellion in the Congolese army's ranks, then pouring its own forces into Congo to topple Kabila -- the same leader Rwanda had installed barely a year earlier by backing a rebellion that

How to Write a Research Paper in APA Style

How to Write a Research Paper in APA Style APA is a writing format that was set by the American Psychological Association. This style is most preferred by colleges and graduate schools. It is used for social sciences and is based on the idea that scientific papers discuss facts already proven to be true, and that the year in which a piece of work was published is important and should, therefore, be included in the in-text citations. One of the basic elements of APA is that all text should be double-spaced. The document used should be standard-sized (8.5† x 11†). All margins should be set at 1†. The recommended font is Times New Roman at 12pt. This, however, may differ in accordance to given instructions. On every page, include a page header or running head. It shows a shortened version of the paper’s title in capital letters, as well as the page numbers. Research papers written using APA style have four main sections. On the Title page is the paper’s title, student’s name, and the institution. The page header should look like this: â€Å"Running head: PAPER TITLE†, and should be flushed to the left, with the page number to the right. Note that in other pages, the page header looks like this; â€Å"PAPER TITLE† and is also flushed to the left, with the page number to the right. The second section is the Abstract, which should also be on a distinct page. It too should have a page header. The topic â€Å"Abstract† should be centered with no bold text or any other form of formatting. This section highlights key points of the paper, and should be between 150 to 250 words long. You can also include your key words on the abstract page. The third section is the Main Body and the fourth one is the References page. As is commonly known, when writing a paper one should always make sure to submit work that is 100% plagiarism free. This is achieved by paraphrasing and using parenthetical citations. Direct quotations are enclosed in quotation marks or are indented from the rest of the body. This is followed by an in-text citation to give reference to the work’s owner. When in-text citations are being used, include the last name of the author, and then the year of publication. Do not forget to use a comma to separate items enclosed in parenthesis. When you use a direct quote, please add the exact page number relating to the text, e.g., (Hall, 2013, p. 87). All the sources used should then be listed on a separate References page, after the main part of the paper. Please refer to one of the several APA guideline websites available online, such as the Purdue Online Writing Lab, for further assistance on how to do this. Additionally you can get professional APA style research paper help from academic writers at CustomWritings.com. They will write your research paper in this format!

Crimes Against Property Assignment Example | Topics and Well Written Essays - 750 words - 1

Crimes Against Property - Assignment Example In most cases, shoplifting occurs through concealment unlike theft or robbery which is done with the knowledge of the property owner. In the case where a person takes a good accidentally or picking a good without paying amounts to shoplifting. While concealing a good with intention of owning it is also referred to as shoplifting and security guards are in most cases trained to detain shoplifters. In most countries the presence of uniformed officers deters shoplifters (Shteir 91). Using technologies such as loss prevention and deploying guards as loss prevention officers ensures shoplifters are kept at bay or easily handled. Most security officers are trained to handle shoplifting through use of CCTV cameras and careful vigilance. Some states such as California Penal Code section 490, allows the detention of shoplifters in a law known as owner’s privilege (Shteir 163). Home Invasion: Home invasion is basically described as an act illegally entering a private property or an occupied building with an intention of committing crimes against the house owners. Home invasions are usually related to crimes such as robbery, theft, rape, assault and kidnapping. In most cases of the past, home invasion was considered a crime since invaders were either charged with burglary or other crimes. Due to the increase in incidents of home invasion, several states such as Michigan, Illinois, Tennessee and Florida have specific statutes to deal with home invasion. The reason why these states enacted this law was to help prevent home invasions which usually lead to serious crimes when home invasions occur (Johnstone 122). The purpose of this law was to introduce stiff penalties to people who commit home invasion and other crimes. Burglary: This is defined as crime whereby a person illegally enters into a building without the person of the house owner. In the case of burglary, it is referred to as breaking and entering where a person breaks into a

Ralph K. Andrist's The Long Death Essay Example | Topics and Well Written Essays - 1250 words

Ralph K. Andrist's The Long Death - Essay Example achinery, the railroad, concepts of private property, and the capitalist economic system all served to further isolate the Indians both geographically and economically. By 1864, the Native territory had been shrunk and was on a path to the coming reservation system that would be the death knell for the Indian culture and way of life. The violence that began at Sand Creek in 1864 culminated in the 1890 Wounded Knee massacre and signaled the passing of the great North American Indian civilizations. While the violence against the Native Americans did not begin at Sand Creek in 1864, it was the most egregious violation of human rights that had been perpetrated on the Indians to that date. In the early morning hours of November 29, 1864 US soldiers from the Colorado Territory militia and cavalry brutally attacked a Cheyenne settlement that was occupied by some 700 unarmed inhabitants, mostly women and children (Andrist 91). The Indians had been isolated on a small tract of land to make their territory available to the Gold Rush. Estimates vary on the number killed, but may have been as high as 500 fatalities. This was a peaceful village that had been led to believe that they were under the protection of the Army. In the summer of 1864 John Evans, Governor of Colorado, issued a proclamation of safety for all Plains Indians that demonstrated their peaceful intentions by placing themselves in the custody of the Army (Keenan 104). The Indians were told to fly an American flag as a sh ow of their loyalty as a means of protection. However, the American flag and a subsequent white flag both went unheeded as the troops attacked. The commanding officer at Sand Creek, Colonel Chivington, ordered the attack and was personally responsible for the degree of brutality exhibited. Prior to the onslaught Colonel Chivington "believed it to be right and honorable to use any means under Gods heaven to kill Indians that would kill women and children and damn any man that was in sympathy

Love Assignment Example | Topics and Well Written Essays - 500 words

Love - Assignment Example In addition, the program seeks to expand the leadership abilities of individuals through adoption of programs that are focused at bringing change within the community. The program covers education institutions including colleges and universities. Chesapeake Bay Program awards an average of $1 million. In addition, the grant funds 20% of applications. Depending with the financial requirements of a project, Chesapeake Bay Program offers the funds for one year. Individual or institutions in need of grants can access the funds 6 to 8 months after the issuance of the request for proposal. The grant requires that a cost share of 25% of the total costs as stipulated by the project budget (2012-2013 Guidelines for Financial Support Grants). Online or mail applications can be used to apply for Chesapeake Bay Program grant. Source Reduction Assistance Grant Program is another key source of funds. The program covers clubs and organizations, communities groups and local organizations that aim at eradicating the toxic substances used by young people. With an annul award of between $1.1 million-$1.7 million, the program funds 15% of the grant applicant. In addition, projects are funded in annual bases. According to Source Reduction Assistance Grant Program, recipients of the grant should provide 5% of the allowable project cost that can be inform of in-kind contributions such as equipments or in form of cash (Samuel, 2007). Application for Source Reduction Assistance grant can be done online or through mail after which the successful applicants receive Grants between May and

What Causes Air Pollution Environmental Sciences Essay

What Causes Air Pollution Environmental Sciences Essay Looking at the recent situation in big cities, it is not difficult to find out that these cities are suffering from serious problems in human health, atmosphere and creature. First of all, air contamination leads to bad effects on human health, which causes the appearance of a range of stern diseases such as chronic respiratory disease, lung cancer, heart disease, and even damage to the brain, nerves, liver, or kidneys. Air pollution can affect our health in many ways with both short-term and long-term effects. Different groups of individuals are affected by air pollution in different ways. Some individuals are much more sensitive to pollutants than are others. Young children and elderly people often suffer more from the effects of air pollution. People with health problems such as asthma, heart and lung disease may also suffer more when the air is polluted. The extent to which an individual is harmed by air pollution usually depends on the total exposure to the damaging chemicals, i.e., the duration of exposure and the concentration of the chemicals must be taken into account. Moreover, sky is also influenced significantly by fog smoke. Beijing in China is the most typical example. According to Diego Azubel, a writer in EPA, cars run on an elevated road as buildings in the background are covered in haze, Beijing, China, Jan. 15, 2013. A succession of heavily polluted days hit Beijing, prompting the government to issue a first-ever orange warning. Heavy pollution and poor visibility led to the cancelation of flights, and several schools banned all outdoor activities. Air quality improved from dangerous to unhealthy on a sixth day of thick, grey skies that limited visibility and sent people to hospital with breathing difficulties. It is clear that smoke fog in big cities is usual, which means that level of pollution is very high. Finally, creatures are also things that air pollution impacts on. Like human, animals are also suffering from the problem. Although the number of creatures in cities is not more than that in rural areas or somefield like that, we can see that the quantity is being declining regularly. Moreover, acid rain caused toxic factors also ruin the development of plants, sometimes buildings.etcà ¢Ã¢â€š ¬Ã‚ ¦ 2.2.What causes air pollution Following by Nicky LaMarco, eHow Contributor, there are some main causes of air effluence.To begin with, Cars, trucks, jet airplanes and other combustion engine vehicles cause air pollution. The exhaust from these contains carbon monoxide, nitrous oxide and gaseous oxide. This type of air pollution creates smog (as seen in Los Angeles) which causes respiratory health problems and holes in the ozone layer, which increases the exposure to the suns harmful rays. In addition to vehicles, factories, office buildings, homes and power-generating stations burn fossil fuels, which cause air pollution. The burning of oil and coal (fossil fuels) also contributes to smog. This air pollution destroys plants, damages buildings and creates oxidation on iron. Petroleum refineries also release hydrocarbons and various particulates that pollute the air. Secondly, some power lines are not insulated and are high voltage. This creates air pollution. Moreover, pesticides used to kill indoor and outdoor pests, insecticides used to kill insects and herbicides use to kill weeds all cause air pollution. Radioactive fallout is also a factor that causes air pollution from the nuclear energy dispersed, which is a dust. The final causes are that sick building syndrome (SBS) is the term used when there is indoor air pollution. This happens when there is not enough ventilation to disburse the toxic fumes from new carpet, paint and/or cleaning chemicals that are used indoors. Mold can also cause SBS and Mills and plants, include paper mills, chemical plants, iron mills, steel mills, cement plants and asphalt plants, release emissions into the air causing air pollution. 2.3.How do we deal with this problem? Air pollution is a huge problem around the world. The good news is that there are many air pollution solutions. The bad news is that it will take making changes in our way of living and in our choices to make a difference. This can be the most difficult part of being good to environment, making changes. There are ways that you can help become an air pollution solution rather than an air pollution problem. Fossil fuels dont burn cleanly, so using them for heating contributes to air pollution. Building more energy efficient buildings will reduce the need to burn fossil fuel for heating. Using better filters for the exhaust is another good option for controlling air pollution. The different modes of transportation are some of the largest contributors to air pollution. This includes the use of cars, buses, trucks, trains, planes, ships, and other vehicles. Alternative fuels are available, but it will be awhile before they are widely used. The different modes of transportation release several different pollutants into the air, including nitrogen oxide, hydrocarbons, and carbon monoxide, in addition to other particulates. These pollutants mix with natural elements in the air to create smog, nitrogen dioxide, and other environmental concerns that help to contribute to global warming. In addition to fossil fuels burned in vehicles, there are other pollutants that dirty our air. The friction of tires against the driving surface causes both the tire and the surface to deteriorate, and the result is particulates that enter the air for us to breathe. Whether you live in the city or the country, this type of pollution is a reality. The resulting pollution is more obvious and serious in the city because of the high number of vehicles on the road, but its a problem in the country too. Magnesium chloride, used to deice roads in the winter and to manage dust and ruts on dirt roads, is another air pollutant we havent come to terms with. Have you noticed, for those of you living in areas where its used, that the trees and bushes along the side of the road are dying? Some of that is due to the salt concentration at their roots, but some of it is also due to the fumes given off by the application of the solution and of the pollution of vehicles driving on the mag chloride coated road. There have to be other ways to deice roads and control dust and ruts that wont be as polluting. Synthetic fabrics rely on fossil fuels for their manufacturing, and that causes air pollution. Organic cotton is a better solution than non-organic cotton because the chemicals used on cotton to control weeds and posts gets into the air and causes health problems. Fabric dyes also pollute the air we breathe, so buy fabric dyed with organic substances that have a lower impact on the environment and the air you breathe. Even the finishes put on fabrics to make them fire resistant, wrinkle-free, and stain resistant contribute to air pollution. Start incorporating alternative fuels, especially of renewable resources like solar, water, and geothermal, for heating and cooling into buildings, new and existing. Use cleaner fuel sources for transportation. Instead of driving your car, walk where possible, ride your bicycle, and use mass transit as much as possible to help reduce air pollution. Buy items made of natural and organic fabrics cotton, bamboo, soy, and modal being some possibilities. Avoid fabric finishes that pollute the air. Your clothes, bedding, towels, upholstery and carpets are all subject to these finishes that foul your air and endanger your health. Use low VOC paints and finishes. The furniture, carpets and other flooring choices, and wall surfaces we tend to have today pollute the air often worse than burning fossil fuels. Using energy wisely in your home and office is also important. Energy efficient appliances, light bulbs, and more moderate room temperatures help reduce your energy consumption, which helps decrease the need for energy production, not only contribute the air pollution solution but also reduce your electric and energy bills. The thing about air pollution solutions is that you have to be willing to change your approach to life and the choices you make. You need to research ways that you can help decrease air pollution. Not all solutions work for all people in all areas, so find out what your alternatives are. You will be surprised by the things that you do everyday that contribute to air pollution. From hairspray to spray paint to driving your car, everything has an impact on the environment and the air we breathe. That is why it is so important that everyone do their part, no matter how small a contribution, to discontinue being air pollution problems and start being air pollution solutions. 3.Conclusion Much is being done to control, monitor and rectify damage done by pollutants. The problems are diverse and some are only being recognised but it is important to keep a close control over pollutants so that we can maintain the environment in an acceptable condition for future generations. We need to take pollution issue seriously because ignorance is certainly not the proper way to go. The stakes are really high and world needs to wake up and start acting right now because environmental issues are constantly growing in both number and size. Arent we aware of the different problems occurring in our nature, especially in different bodies of water? We, humans are only creating problems that consequently we will also carry the burden of these problems. We all know how important environment is .Act right now.

The Requirements for Developing and Managing a Comprehensive Management

The Requirements for Developing and Managing a Comprehensive Management Information System The aim of this assignment is to see the requirements for developing and managing a comprehensive Management Information system for an organisation. In today's business environment it is getting harder and harder for organisation’s to not only survive but to compete against other organisation’s. Information technology plays a big part in helping companies compete and survive. Companies that have branches or franchises need to make sure that they can communicate with the head office so that orders can be passed down. Most of a mangers time is spent 1 Passing information and ideas upwards to senior management to aid their decision making 2  Ã‚  Ã‚  Ã‚  Ã‚  Providing other department managers with information which will help them do their jobs more effectively 3  Ã‚  Ã‚  Ã‚  Ã‚  Passing information down wards to subordinates 4  Ã‚  Ã‚  Ã‚  Ã‚  Conveying attitudes or creating them 5  Ã‚  Ã‚  Ã‚  Ã‚  Receiving and interpreting facts and data 6  Ã‚  Ã‚  Ã‚  Ã‚  Communicating with people out sides the company e.g. suppliers. The manager needs resources to aid him with the task mentioned above. Management information systems and decision support systems are two such resources. Computers and information systems play critical roles in the operation of most organisations. All organisations, from factories to banks, are highly dependent on information for their day-to-day operations. The vast quantity of information that large corporations and government agencies need to operate, and the speed with which that information is created and used, makes computer-based information systems critical to such operations. What is a Management Information System? There are different definitions of a management information system: â€Å"Management Information system products produce information products that support many of the day-to-day decisions –making needs of management. Reports, displays, and responses produced by such systems provide information that managers have specified in advance as adequately meeting their information needs.† Taken from Management Information Systems Third edition by James A. O’Brien PG 370 â€Å"Management information system can be defined as a network of computer based processing procedures that are integrated with manual and other procedures to provide timely, effective information to support managerial planning ... ...and System Usage", INFOR, Vol. 28 No. 2, May 1990, pp. 89-101 Burrell, G. and G. Morgan, "Sociological Paradigms and Organizational Analysis", Heinemann Press, London, Chismar, William G. and Charles H. Kriebel, "A Method for Assessing the Economic Gallagher, Charles A., "Perceptions of the Value of a Management Information System", Academy of Management Journal, Vol. 17 No. 1, 1974 Hirschheim, Rudy and Heinz K. Klein, "Four Paradigms of Information System Development", King, William R. and Jaime I. Rodriguez, "Evaluating Management Information Systems", MIS Quarterly, September Lee, Allen S., "A Scientific Methodology for MIS Case Studies", MIS Quarterly, March Lucas, Henry C., "Performance and the Use of an Information System", Management Science, Vol. 21 No. 4, April 1975, pp. 908-918 Melone, Nancy Paule, "A Theoretical Assessment of the User Satisfaction Construct in Information Systems Research", Srinavasan, A., "Alternative Measures of System Effectiveness: Associations and Implications", MIS Quarterly, September Weill, Peter, and Margrethe H. Olson, "Managing Investment in Information Technology: Mini Case Examples and Implications", MIS Quarterly, March

Cch Comprehensive Topics Chapter 10

Cch ComprehensiChapter 10: Questions #1-20 1. Distinguish between realized gains and losses and recognized gains and losses. Realized gain or loss is the difference between the amount realized from the sale or other disposition of property and the adjusted basis at the time of sale or disposition. The amount realized is the sum of money received plus the fair market value of other property received. If a realized gain or loss is recognized the gain is includible and the loss is deductible in determining taxable income.Thus, â€Å"recognition† means that the result of a particular transaction is considered to be taxable income or a deductible loss. Generally, recognition occurs at the time of sale or exchange. Therefore, realized gain or loss is the amount the owner incurred from ownership of the property, whereas recognized game is the taxable portion of the realized gain or loss. 2. How is the adjusted basis of property determined? Original Basis + Capital Expenditures â€⠀œ Capital Returns= Adjusted Basis 3. List 3 capital additions or expenditures and 3 capital returns or recoveries and discuss the treatment of each category for tax purposes.Capital expenditures include improvements, betterments, acquisition costs, purchase commissions and legal costs for defending title. Capital returns include depreciation, depletion, amortization, tax-free dividends, deductible casualty losses, and insurance reimbursements. For tax purposes, capital expenditures cannot be deducted in the year in which they are paid or incurred and must be capitalized. The general rule is that if the property acquired has a useful life longer than the taxable year, the cost must be capitalized.The capital expenditure costs are then amortized or depreciated over the life of the asset in question. Capital expenditures create or add basis to the asset or property, which once adjusted, will determine tax liability in the event of sale or transfer. Capital Returns, on the other hand, proper adjustment shall be made to the extent of the amount allowed as deductions in computing taxable income under Code Section 1016 and to the extent that the amount results (because of allowed deductions) in a reduction in any taxable year of the taxpayer’s taxes. . Why is allocation of basis necessary? Allocation is necessary because some of the property may be depreciable and other property not depreciable. Different treatment may be necessary for the assets. It may also be that only some of the assets purchased are sold. 5. Are gains or losses from the sale or exchange of personal use assets recognized for tax purposes? The sale of a personal-use asset results in gain recognition but not loss recognition. 6. When is FMV of an asset used as the basis of an asset?If property is acquired in a taxable exchange, the basis of the property is generally its fair market value at the time of exchange. Also, if the price paid is a bargain purchase, then the basis of the property i s its fair market value. 7. What’s the basis and holding period for nontaxable stock dividends? For nontaxable stock dividends, the basis of the original stock is allocated to the old and new shares. The holding period begins on the date of the original acquisition. 8. What’s the basis and holding period for taxable stock dividends?In the case of taxable stock dividends, the amount of income is the stock’s fair market value at the date of distribution. The basis of the new stock is its fair market value at the time of the receipt of the stock dividend and the basis of the old stock remains the same. The holding period of the new stock begins on the date of receipt of the stock dividend. 9. What is the basis and holding period for nontaxable stock rights? If nontaxable stock rights are received, whether or not any part of the basis of the stock is allocated to the rights depends on the FMV of the rights compared with the FMV of the stock.If FMV is less than 15% o f the FMV of old stock at the time, basis of such rights is zero unless taxpayer elects to allocate. If value is 15% or more, basis must be allocated to the rights but only if rights are exercised or sold. The holding period runs from the date the original stock was acquired. 10. What’s the basis and holding period of taxable stock rights and the basis and holding period of the shares of stock if the rights are exercised? Amount of income and the basis of the rights constitute the FMV of the rights at the date of distribution, which is the date the holding period of the rights begin.If rights are exercised, basis of new shares = subscription price + basis of rights and holding period of new shares begins on date of exercise. Basis and holding period of old stock remain the same. 11. What’s the basis of gift property? A taxpayer’s original basis for gift property is the same as the property’s adjusted basis in the hands of the donor or the last preceding o wner by whom it was not acquired by gift. However, if the property’s FMV at time of gift is less than adjusted basis to the donor, then basis for determining loss is the FMV at the time of the gift.CODE SECTION 1015 12. What adjustment, if any, must be made to the basis of property acquired by gift if gift was made prior to 1977? After 1976? For gifts made after 1976, basis is increased by the portion of gift that attributable to the net appreciation value of the gift. For gifts made before 1977, the full amount of gift tax is added to donor’s adjusted basis, but the basis may not be increased above the fair market value at the date of the gift. 13. What’s the basis of an asset acquired from a decedent?General rule is that the basis of property acquired from a decedent is the FMV of the property at the date of the decedent’s death. Commonly known as a â€Å"step-up† in basis. 14. What’s the alternative valuation of assets acquired from a dec edent? If the executor elects for estate tax purposes to value the decedent’s gross estate as of 6 months after death, the property is the FMV at that time. If property is distributed before the alternate valuation date, basis = FMB at the date of distribution or other disposition.The alternate valuation may be used only where the election will reduce both the value of the decedent’s gross estate and the federal estate tax liability. 15. Distinguish the holding period of assets acquired by gift w/ that of assets acquired from a decedent. The holding period of gift property begins with the date the property was acquired by the donor. If, however, the FMV of the property at the date of gift was less than the donor’s adjusted basis and the property is sold at a loss, the holding period begins on the date of the gift. The holding period of property acquired from a decedent is long-term. 6. How is the basis computed when a sale of shares of stock occurs? When a selle r can identify the shares of stock sold or transferred, the basis is the basis of the stock so identified. Shares of stock are adequately identified if it can be shown that shares, which were delivered to the buyer, were from a lot acquired on a certain date or for a certain price. 17. When is the sale or exchange of stock or securities considered a wash sale? How is any loss treated? Wash sales occur when substantially identical stock is bought within 30 days before or after the sale.No deduction for losses is allowed on the sale of stock or securities if, within a period beginning 30 days before the date of sale and ending 30 days after the date of sale, substantially identical stock are acquired. CODE SEC. 109 18. What’s the basis of a personal use asset that’s converted to business or income-producing use? When property purchased for personal use is converted to business or income-producing use, the basis for determining loss is the lessor of the FMV of the propert y at the time of conversion or the adjusted basis for loss at the time of the conversion.The basis for gain is the adjusted basis on the date of conversion. The basis for determining depreciation is the basis for determining loss. 19. What are the special rules for gains or losses on sales to related parties? No loss deduction is allowed on sales or exchanges of property, directly or indirectly, between related parties. Any losses disallowed, however, may be used to offset the gain realized by the related purchaser on a later sale of the property. Code Sec. 267 20. What are the benefits of installment reporting? The installment method allows gain to be spread over more than one year.

Definition and Examples of Exhortation

Definition and Examples of Exhortation An exhortation is a  speech that attempts to encourage, motivate or incite an audience through strong emotional appeals. Here are some examples from famous works. Henry Garnets Address to the Slaves​ Look around you, and behold the bosoms of your loving wives heaving with untold agonies! Hear the cries of your poor children! Remember the stripes your fathers bore. Think of the torture and disgrace of your noble mothers. Think of your wretched sisters, loving virtue and purity, as they are driven into concubinage and are exposed to the unbridled lusts of incarnate devils. Think of the undying glory that hangs around the ancient name of Africaand forget not that you are native-born American citizens, and as such, you are justly entitled to all the rights that are granted to the freest. Think how many tears you have poured out upon the soil which you have cultivated with unrequited toil and enriched with your blood; and then go to your lordly enslavers and tell them plainly, that you are determined to be free. . . .[Y]ou are a patient people. You act as though you were made for the special use of these devils. You act as though your daughters were born to pamper the lusts of your ma sters and overseers. And worse than all, you tamely submit while your lords tear your wives from your embraces and defile them before your eyes. In the name of God, we ask, are you men? Where is the blood of your fathers? Has it all run out of your veins? Awake, awake; millions of voices are calling you! Your dead fathers speak to you from their graves. Heaven, as with a voice of thunder, calls on you to arise from the dust.Let your motto be resistance! resistance! resistance! No oppressed people have ever secured their liberty without resistance. What kind of resistance you had better make, you must decide by the circumstances that surround you, and according to the suggestion of expediency. Brethren, adieu! Trust in the living God. Labor for the peace of the human race, and remember that you are four millions!(Henry Highland Garnet, speech before the National Negro Convention in Buffalo, N.Y., August 1843) Henry Vs Exhortation at Harfleur Once more unto the breach, dear friends, once more;Or close the wall up with our English dead!In peace, theres nothing so becomes a man,As modest stillness and humility;But when the blast of war blows in our ears,Then imitate the action of the tiger;Stiffen the sinews, summon up the blood,Disguise fair nature with hard-favored rage. Then lend the eye a terrible aspect;Let it pry through the portage of the head,Like the brass cannon; let the brow oerwhelm itAs fearfully as doth a galled rockOer hang and jutty his confounded base,Swilled with the wild and wasteful ocean.Now set the teeth, and stretch the nostril wide;Hold hard the breath, and bend up every spiritTo his full height! On, on, you noble English,Whose blood is fet from fathers of war-proof!Fathers, that, like so many Alexanders,Have, in these parts, from morn till even fought,And sheathed their swords for lack of argument;Dishonor not your mothers; now attest,That those, whom you called fathers, did beget you!Be copy now to men of grosser blood,And teach them how to war! And you, good yeomen,Whose limbs were made in England, show us hereThe mettle of your pasture: let us swearThat you are worth your breeding; which I doubt not;For there is none of you so mean and base,That hath not noble lustre in your eyes.I see you stand like greyhounds in the slips, Straining upon the start. The games afoot;Follow your spirit: and, upon this charge,CryGod for Harry! England! and Saint George!(William Shakespeare, Henry V, Act 3, scene 1. 1599) Coach Tony DAmatos Halftime Address to the Players The inches we need are everywhere around us. They’re in every break of the game, every minute, every second. On this team, we fight for that inch. On this team, we tear ourselves and everyone else around us to pieces for that inch. We claw with our fingernails for that inch because we know when we add up all those inches that’s gonna make the . . . difference between winning and losing! Between livin and dyin! I’ll tell you this: In any fight, it’s the guy who’s willing to die who’s gonna win that inch. And I know if I’m gonna have any life anymore, it’s because I’m still willin to fight and die for that inch. Because that’s what livin is! The six inches in front of your face! Now I can’t make you do it. You got to look at the guy next to you. Look into his eyes! Now I think you’re gonna see a guy who will go that inch with you. Youre gonna see a guy who will sacrifice himself for this team because he knows when it comes down to it, you’re gonna do the same for him! That’s a team, gentleman! And, either we heal, now, as a team, or we will die as individuals. That’s football guys. Thats all it is.(Al Pacino as Coach Tony Damato in Any Given Sunday, 1999) ​Parody of Exhortation in Stripes Were all very different people. Were not Watusi. Were not Spartans. Were Americans, with a capital.  A, huh? You know what that means? Do ya? That means that our forefathers were kicked out of every decent country in the world. We are the wretched refuse. Were the underdog. Were mutts! Heres proof: his nose is cold! But theres no animal thats more faithful, thats more loyal, more loveable than the mutt. Who saw Old Yeller? Who cried when Old Yeller got shot at the end? I cried my eyes out. So were all dogfaces, were all very, very different, but there is one thing that we all have in common: we were all stupid enough to enlist in the Army. Were mutants. Theres something wrong with us, something very, very wrong with us. Something seriously wrong with uswere soldiers. But were American soldiers! Weve been kicking ass for 200 years! Were ten and one. Now we dont have to worry about whether or not weve practiced. We dont have to worry about whether Captain Stillman wants to have us hung. All we have to do is to be the great American fighting soldier that is inside each one of us. Now do what I do, and say what I say. And make me proud.(Bill Murray as John Winger in Stripes, 1981)

SAT Test Dates 2015 - 2016

SAT Test Dates 2015 - 2016 SAT / ACT Prep Online Guides and Tips We present information about SAT test datesfor the 2015-2016 school year here. We also link to our top articles that you must read before deciding on a test date. Table: 2015-2016SAT Test Dates and Deadlines The 2015-2016 school year's test dates, normal registration deadlines, late registration deadlines, and score availability are posted below. Test Date NormalDeadline Late Registration Online Score Release October 3, 2015 September 3, 2015 September 22, 2015 October 22, 2015 November 7, 2015 October 9, 2015 October 27, 2015 November 26, 2015 December 5, 2015 November 5, 2015 November 23, 2015 December 24, 2015 January 23, 2016 December 28, 2015 January 12, 2016 February 11, 2016 March 5, 2016 * February5, 2016 February 23, 2016 May 10, 2016 May 7, 2016 * April 8, 2016 April 26, 2016 June 14, 2016 June 4, 2016 * May 5, 2016 May 25, 2016 July 12, 2016 * = New SAT Test Dates for all tests March 2016 and forward - see note below The College Board administers the SAT on Saturdays, with more tests offered in the fall. If you can't take the test on Saturday for religious or other reasons, Sunday alternate dates are usually available. Visual Calendar of 2015 and 2016 Dates You shouldn't just put down the next date that's available. To choose the best test dates for you personally, we have created a full guide for you for SAT test date selection. First, here arefour test date factors you should consider. Second, you should plan ahead and think about whether you want to take the SAT more than once. (Note: the chart below is based on older predictions, so while the test dates are accurate, refer above to the offical table for exactly accurate Normal and Late Deadline Dates) (C) 2015 PrepScholar Inc, Use with Link to PrepScholar.com Allowed You can clearly see a few things immediately: SAT test dates are very tightly clustered in the fall. In Spring 2016 the dates were much more spread out, with the exception of May/June. It's difficult to take two SATs in a row: by the time the score comes out, the late registration date has already passed. Besides, you'll want to prep to make the most of a re-test. Warning: SAT Test Dates May ChangeSign up to Receive Free Updates // What's Next? The next step after you've figured out which dates you want is to register for the SAT (read our step-by-step instruction here). Also, if you want to score well, you should consider the different ways to prep for the sat. We consider the pros and cons of different prep methods with our free ebook. Notes about New SAT and Accuracy All the SATsfrom March 2016 forward are in the New SAT (out of 1600) format. Since these tests were still being actively developed by the College Board, they were especially liable for fluctuation - even after official College Board annouces them formally. Last minute College Board date changes can and do happen historically, so we encourage you sign up for our free notifcation through our blog. We'll keep an eye on changes so you don't have to! Other Articles You May Be Interested In Future Years' SAT Test Dates How to Choose the Best SAT Test Dates (updated!) Disappointed with your scores? Want to improve your SAT score by 160 points?We've written a guide about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Salvation In Islam As Against Salvation In Christianity Research Paper

Salvation In Islam As Against Salvation In Christianity - Research Paper Example The Answering Islam Organization for instance puts forward the argument that â€Å"Christianity and Islam share much common ground. Both trace their roots to Abraham. Both believe in prophecy, God's messengers (apostles), revelation, scripture, the resurrection of dead, and the centrality of religious community.† It is also interesting to note that regarding a doctrine like salvation, the two religions have both contrasts and similarities. Three Perspectives of Salvation The comparison and contraction of salvation as it pertains to the two religions thus Christianity and Islam shall be viewed from three major perspectives. These are the origin of sin, the way to salvation and the consequences of salvation. A detailed discussion of the three perspectives would give a pre-salvation conceptualization, salvation conceptualization and post-salvation conceptualization. On the issue of origin of sin, which eventually brings to the need for salvation, both Christianity and Islam belie ve that the first family (Adam and Eve) sinned against God. The difference with the two religions however is the fact that whereas in Christianity is it believed that the sin of Adam and Eve lives on and makes all humankind sinful, thus the need for salvation, Islam believes that the sin of Adam and Eve were forgiven and that generations thereafter bears no condemnation of the first sin. The Answering Islam Organization terms this situation as the originality of sin. According to the organization, â€Å"Christianity teaches that the effects of original sin have corrupted the world and the human beings who exist in it.† â€Å"In Islam, however, there is no such a thing as original sin. The Qur'an does indeed state that Adam and Eve sinned, but according to Islamic belief, they repented and were fully forgiven so that their sin had no repercussions for the rest of human race.† From the above discussion, it can be said that in Islam, the need for salvation arises because various individuals sin against God and therefore need His forgiveness, which is also termed salvation. The reason why salvation is needed is however different with Christianity because with the Christian believe, everyone born of a woman needs salvation right from birth because we each inherit the sins of Adam and Eve. It is therefore not surprising that in Christianity, good deeds are separated from being saved. In the Christian setting, because each person comes to the world with some sins, no matter how generous or morally upright a person may be; if the person does not get saved (salvation), his or her good deeds are not justified by God. Conclusively, both religions believe that humankind need salvation but the reason or need for salvation is different. After establishing that in Christianity people need salvation because they inherit sin but in Islam people need salvation because of their personal sin, the question then becomes, for whatever reason that a person may need salv ation, how is salvation granted in the sight of the two religions? On how to attain salvation, there is a clear similarity among the two religions. From the Epistle of James chapter two, we read; â€Å"What good is it, my brothers, if a man claims to have faith but has no deeds? Can such faith save him (Verse 14)? In the same way, faith by

LensCrafters Case Study Essay Example | Topics and Well Written Essays - 1500 words

LensCrafters Case Study - Essay Example These factors, together with the chain’s value chain and potential challenges are the principal focus of this paper. LensCrafters’ operations strategy and sustainability based competitive advantage LensCrafters was the first optical vendor to promise its customers quality eyeglasses within a short duration of one hour. The chain is able to attain this challenging feat by introducing autonomous onsite optometrists, fully equipped optical laboratories, as well as, a broad range of glasses’ frames at every outlet. LensCrafters’ operations strategy is guided by its mission, which explicitly states that the chain focuses on being the world’s best optical outlet. This happens through creating a loyal customer base, by promoting formation of a dynamic team of leaders and associates, who craft high quality eyewear in just one hour, and deliver superior services that meet customer’s personal needs and preferences (Collier & Vans, 2011). It is clear th at LensCrafters is a distinctive optical chain in marketplace, since it offers full laboratory analysis onsite and is also able to provide the customers with quality eyeglasses or contacts within one hour or even less. This service is coupled with a ninety day guarantee, which allows customers to return their spectacles unconditionally or exchange them, if they do not meet specifications. Additionally, the optical retailer offers an extended protection scheme and optometrists to give customers’ a comprehensive eyes’ examination, while offering them the chance to pay later. This allows them to broaden the customer base, since everyone can afford services provided (Collier & Vans, 2011). In terms of sustainability, the company has a broad range of strategies that give it competitive advantage over rivals in the optometric industry. For instance, LensCrafters has focused extensively on its philanthropic efforts in the diverse societies in which its service outlets are loc ated. An excellent example is the optical retailer’s partnership with Lions Club’s branches to facilitate recycling of used spectacles, in order to help those individuals that do not have enough money to purchase new eyeglasses. This distinctive service is provided not only in the chain’s American domicile, but also in developing countries like South America’s Puerto Rico. This philanthropic act enables the optical dealer to provide its immense expertise to needy individuals. The strategy has brought the company a lot of goodwill among customers, since they know that associating with LensCrafters allows them to reach out to the underprivileged in society. Humanitarian efforts, therefore, gives LensCrafters competitive advantage over other global optical companies. For specificity, the company has programs like â€Å"Give the sight gift†, in which the company offers vouchers to needy customers, for them to acquire free eyeglasses. There is also the â€Å"See more† program, whereby official company vans travel to public schools locally and internationally giving free eye care to kids (Collier & Vans, 2011). Another important aspect is that, LensCrafters’ staff work for longer office hours. This allows them to cater for many customers, in an economic environment characterized by extremely busy work schedules and little free time. The firm also upholds environment protection efforts, an action evident from its eyewear recycling program. All these efforts clearly depict LensCrafters’