Childhood Onset Bipolar Disorder Essay - 2388 Words

Childhood Onset Bipolar Disorder Childhood Onset Bipolar Disorder (COBPD) is one of the most debilitating mental disorders affecting children today. Bipolar Disorder is a mood disorder usually affecting adults that causes sometimes severe changes in mood. Childhood Onset Bipolar disorder is just what it sounds like, a bipolar disorder that occurs during childhood. Persons suffering from a bipolar disorder experience mood swings ranging from depression to mania. During a depressive episode patients can experience feelings of extreme hopelessness or sadness, inability to concentrate and trouble sleeping. Symptoms of mania include rapidly changing ideas, exaggerated cheerfulness and excessive physical activity. Hypomanic symptoms are†¦show more content†¦For an episode to be categorized as manic, the patients’ mood has been irritable or abnormally elevated for at least 1 week. A person must also exhibit at least 3 of the following symptoms (4 if the mood is only irritable): extreme feelings of personal greatness; a decreased need for sleep, marked talkativeness; distractibility; extreme focus on a goal-directed activity; reports of ‘racing’ thoughts or a flight of ideas; or excessive involvement in pleasurable activities that have a high potential for painful consequences (i.e. sexual indiscretions or unintelligent business investments). As in the criteria for a depressed episode, the DSM-IV specifies that these symptoms should not be better explained as being a side effect of a drug or illness to qualify as a manic episode. These symptoms must interfere with the person’s normal functioning and must not meet the criteria for a mixed episode. As with adults, childhood-onset bipolar disorder has many faces. Children with Bipolar I Disorder have episodes of mania and episodes of depression, sometimes there are long periods of normal moods between episodes. Adults usually tend to have more depressed episodes than manic episodes. However, some children will have chr onic mania (symptoms of mania lasting for long periods of time or marked by frequent recurrence) and seldom experience a depressed episode.Show MoreRelatedEarly Onset Of The Disorder952 Words   |  4 Pages Bipolar, or manic-depression, is a mood disorder that is typically diagnosed during mid teenage years to early adulthood. Many people believe that mid teen years are the earliest a diagnosis can be made, however the disorder can be diagnosed in early childhood. Early onset of the disorder is often much more severe, and is harder to treat. The possible causes for early onset are similar to those of late onset. Symptoms are also similar, however those in early onset can be more serious. DiagnosisRead MoreSymptoms And Symptoms Of Bipolar Disorder1302 Words   |  6 PagesBipolar Disorder is categorized by periods of both depression and mania, with both full remission and lingering symptoms (Pavlova et al., 2016). Bipolar disorder can be a chronic disorder that greatly affects an individual’s daily life. The disorder can cause an inability to function in occupational, as well as social environments (Maniglio, 2013). Previous studies have aimed at the relations between childhood maltreatment and the onset of bipolar disorder. Such studies have suggested that childhoodRead MorePrevalence Rate For Bipolar I Disorder1552 Words   |  7 Pageslifetime prevalence rate for Bipolar I Disorder is 0.6% and the 12-month prevalence rate is 0.4% of the overall population (Merikangas et al, 2011). The United States had the highest reported lifetime prevalence of bipolar spectrum disorders with 4.4% and a 12-month prevalence of 2.8%. 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Early-onset of illness is a high prediction of poor outcomes for the patient. Severe mental illness diagnoses include schizophrenia, major depressive disorder, bipolar disorder, and autism spectrum disorder. The schizophrenia spectrum includes schizoaffective disorder, schizophreniform disorder and xxxx. The diagnoses fall into xxx categories; xxx, xxxx and xxx. Early onset of schizophrenia (EOS) before the age of 13, isRead MoreBipolar Disorder ( Bipolar )1010 Words   |  5 PagesIntroduction/Overview of Condition Bipolar Disorder (BD) is a severe mental illness (SMI) characterized by dramatic mood â€Å"swings† between manic and depressed states. In their manic states, individuals experience an abnormally elevated mood characterized by extreme, grandiose gestures and ideas, inflated self-esteem, lack of sleep, constant talking, distractibility, poor judgement, and even aggression (Griggs). Individuals can be characterized as having either a hypomanic episode or a manic episodeRead MoreBipolar Disorder, Formerly Known As Manic-Depression, Is1359 Words   |  6 PagesBipolar disorder, formerly known as manic-depression, is a mental disorder. This disorder causes the individual to experience severe mood swings, from elation to depression. Individuals with bipolar disorder can experience serious changes in thinking, energy and behaviour. The different states of those with bipolar experience are referred to as ‘episodes’. These episodes can last days, weeks or months, dependi ng on the severity of the episode. There are three main types of episodes, they are maniaRead MoreHow Trauma Affects Coping : A Brazilian Study Of Twenty One Female Bipolar Patients1712 Words   |  7 PagesHow Trauma Affects Coping A Brazilian study of thirty-one female Bipolar patients, using the Child Trauma Questionnaire (CTQ), Ways of Coping Questionnaire, and Brief COPE, investigated the effect trauma had on coping and bipolar disorder. Of the participants, 80% of reported during childhood they had experienced emotional abuse, 68% reported physical abuse, 63% reported physical neglect. Emotional neglect was reported in 43% of individuals, 27% reported sexual abuse. (Daruy-Filho, Brietzke, Kluwe-SchiavonRead MoreBipolar Disorder And Its Effects On The Human Mind987 Words   |  4 Pages Bipolar Disorder is a mental illness that has many effects on the human body and mind. It’s found in young adults and children as well. Statistics show that the disorder affects about four million people in the United States and is becoming one of the most common disabilities in the United States today. People with bipolar disorder undergo two types of mood swings: depression and mania. Those two are then divided in to subcategories: Bipolar 1 Disorder, Bipolar 2 Disorder, and Cylothymia. This paperRead MoreMental Disorders And Its Effects1437 Words   |  6 Pages Mental disorders are a result of different problems associated with the brain, and each problem has various symptoms. These disorders of the brain are normally characterized by different factors that are combined, such as emotions, relationships, behavior and abnormal thoughts. There are many reasons why mental disorders affect people, including family history and genes, life pressures and habits. Other factors like a history of drug abuse, stress, biology, a traumatic brain injury, exposure to

Proposed Changes To Lease Accounting Under â€Myassignmenthelp.Com

Question: Discuss About The Proposed Changes To Lease Accounting Under? Answer: Introduction: During the financial crisis, many organizations are not able to adjust to real economic situations while complying with current accounting requirements. Economic reality is not reflected by todays accounting system. New standard for leases has been issued by International accounting standard boards that calls for the need of recognising the leases on the lessees balance sheet. The amount of leases is to be recognized as liabilities of leases that correspond with right of use of assets. Different decisions are taken with respect to measurement, classification, presentation and recognition of leases for both lessors and lessees that does not make the new standard fully converged. A dramatic change is presented to the balance sheet of lessees by the new leasing standard by updating accounting to align with certain changes in model of lessee and new revenue recognition standard (Bailey, 2013). Discussion: Significant efforts are not recognized under the current standard of lease as most of the lease transactions are off balance sheet. Organizations operating sector such as airline, shipping and retail segments have around three trillion euros worth of leases and record of same is not mentioned in the balance sheet and are labelled as operating leases. Recording leases value off balance sheet does not indicates that there will not be creating real liabilities. This makes them unable to quickly adjust to ongoing economic situation. Not recoding the leases in the balance sheets indicated that such organizations are maintaining lean balance sheets (Riley Shortridge, 2013). However, leased liabilities recorded off balance sheets were quite higher than amount of total debt reported in their balance sheet. All this contributed to not reflecting underlying economic in a better way. Operating leases is not featured in balance sheet of entities under current lease accounting and there is no representation of many liabilities and assets. Thousand worth of assets under agreement of operating lease that is nit depicted clearly in financial metrics lead to understatement of liabilities. This will not give real situation of organization and does not incorporate the ongoing economic scenario. The off balance sheet of reporting entities under former accounting standard were 66 times greater than their total value of debts reported on balance sheet. In regard to this, there were critics for guidance on current lease accounting. Reason that criticized is the fact that current standard allowed the future lease payments and other leased assets to be excluded from balance sheets of reporting organization. Moreover, for similar economic transactions, there was considerably different accounting as they used budget line threshold. Standards require virtual recognition of leased assets and payments that leads to presentation of deceptive balance sheets and all expenses related to lease were front loaded (Beckman, 2016). For the operating leases as per current standard, there is straight line expense and any increase in operating lease expenses are included and depreciation and amortization are included in the computation or measurement of profit. All such expenses are not accounted for or disclosed in balance sheets and in reality there are increased expense with increase in value of operating leases. Furthermore, under current leasing standard, there is no need to recognize the all leases in their balance sheet along with no obligations for future lease payments. Current lease accounting puts burden on organization for maintaining separate set of books for the purpose of covenant calculations (Cheng, 2015). All this make look balance sheet in a better position and making it attractive in investors eyes. In reality, there are increased debt obligations and higher amount of off balance sheets liabilities. For the airline companies, under the current accounting standard there is no level paying filed between them. There exist lack of making comparison and Airline Company to look different from its competitors leases most of its airline fleets. While some other companies in airline industry borrows or take loan for buying most of its fleet. However, the real situation is that there exists much similarity between their financial obligations. This is the reason attributable to the fact that there is no level playing field between such organizations (DiSalvio Dorata, 2014). The reason for that the new accounting standard for lease will not be popular with everyone is due to the profit factor. Two different expenses would replace rent expenses under new accounting standard for lease. Depreciation expense on leased asset and interest expenses on leased liabilities and this might make figures of reported operating profit look better. However, the reported net profit after tax has the possibility of reduction in early years of lease. It is recognized by IASB that its new standard for leasing will be out to controversy as there will be disappearance of cosmetic accounting benefits of leasing. Furthermore, for updating to the criteria of new accounting standard, there will be involvement of additional cost to companies. Making standard effective would require organizations seeking lease to explain significant changes in their financial statement to stakeholders and investors (Lin Graham, 2017). The current lease standard has missing information regarding leasing and various techniques are used by investors to add back operating leases on balance sheets. Nonetheless, rough calculations are done for such adjustments that may be way off the mark. The adding back process cannot be done by all investors and many times organization structures their obligations for lease for their virtual presentation making balance sheet look better in investors eyes (James, 2016). The underlying economics will be better presented by recognizing the leases as liabilities and assets in the balance sheet. There will be better informed investment decisions by this new visibility and the introduction of new leasing standard will bring the main changes that would be useful for investors. This involves organization currently having large amount of leases off balance sheet would require to increase their liabilities and assets on balance sheet by making leases amount visible and leading to improve trans parency of asset base and organizations leverage. There will be balanced lease versus buy decision management as some important differences would be noticeable in the income statements. New standard is central to investors in financial reporting programme that highlights the importance of making informed investment decisions by building trust in capital market (Meyer, 2013). As per the new accounting standards, organizations are required to do more than simply converting footnote disclosures relating to operating lease commitments to reflect lease liabilities and assets. Changes would be brought in the control, process, policies and system of information technology supporting lease accounting along with administration, procurement and taxation relating to lease due to the implementation of new accounting standard. Negotiation of contracts involving leases leads to the consideration of metrics and financial statements implication (Mellado Parte, 2017). Different departments across the company will be involved in this process. Judgements and estimates: Application of estimates and judgement is required as per the new standard and this can be explained with the help of an instance. Organizations are required to evaluate whether the definition of lease is meeting the arrangement calls for judgement requirements such as significant component of service. As compared to current standard, different accounting are required for treatments as per the revised lease definition. Judgement might require some other key decisions such as lease term and lease payments including the lease modifications accounting and evaluation of lease term. There will be increased scrutiny for judgement and estimates under new standard and this is attributable to the fact that for most of leases, the associated liabilities and assets will be reported in the balance sheets. Accounting at transition and post transition regarding leases has a different number of accounting policies involving the exemption of recognition for low value assets and short-term leases (Fe bruary, 2016). There are certain relief from transition as mentioned in the new standard such as reducing the burden of implementation. Informed decisions would be facilitated as it is dependent upon to company to understand such options. In order for organizations to ensure consistent processes and policies concerning judgement and estimates made for lease accounting require them to update their manuals and policies and at the same time guiding and educating on new standard (Arrozio et al., 2016). As per new standard, the present value of lease payments over the term of lease will be recognized by lessees on their balance sheet as lease liability. Certain variable payments are excluded from lease payment and the terms that are reasonably certain of being exercised are included in lease term options. While negotiating the payment and terms of lease, needs might be reassessed by lessees. Smaller amount of lease liabilities would arise from shorter term of initial lease and compared to fixed payment, there is higher variable payments proportion. An organization needs to be acquainted with potential impact of new standard on financial statements when entering into new leases as per new lease standard. From the perspective of presentation of financial statements of organization, the approached for minimizing the liabilities of leases can be advantageous. However, there are some business and economic risk associate with such approaches. While making any changes in lease contracts ap proaches, organizations should consider such changes in context of principal commercial requirements. For instance, it can be considered by organization for property plant to a lower liability of lease from shorter lease term against the longer-term access security. Moreover, other hesitant that can arise of side of lessors is taking additional risks related with shorter lease term and making variable payments. However, results of accounting should not form the basis of taking economic decisions and they needs to be acquainted with consequences of accounting relating to decisions of their business. Financial statements and metrics: Now, looking at metrics and financial statements of lessees, there will be gross up of balance sheet as per new standard. Compared with current accounting, the new standard would result in worsening of return on assets and debt ratios. Moreover, there can also be impact on certain regulatory ratios. Potential impact on financial statements and metric of company needs to be assessed by organization and they should also evaluate the ways it would affect the financial performance and position as perceived by stakeholders. The implication of new standards on the financial statements needs to provide education to internal as well as external stakeholders. During the transition period as per the new lease accounting standard, the needs to manage the communication of key performance indicators to stakeholders needs to be anticipated by company. Organizations are required to identify any changes that will be brought into the arrangement of debts and compensation of employees under the new st andard. It might he required by companies to evaluate the arrangement of existing debt and seeking continued use for current lease accounting by negotiating with creditors (Barone et al., 2014). Tax considerations: There will be additional considerations for tax as per the new lease standard. It involves understanding the alteration in existing position of tax due to changes in lease accounting, tracking of differences in tax payment and making adjustments to deferred taxes. For reflecting the new requirement standard, organization is required to understand specific tax jurisdictions (ztrk Seremeli, 2016). Conclusion: Much needed transparency will be brought by the adoption of new lease accounting standard on liabilities and assets of organization. Comparability between organization borrowing to buy and using lease would be facilitated by the implementation of nee standard. There will be inevitable arise in questions of application and interpretation relating to new standard implications. Financial metrics of organization will considerably change with the implementation of new standard that involves change in asset turnover, current ratio, operating profit, earnings before interest and taxation and debt to equity ratio. Debt covenants and cost of borrowing will be significantly affected by improved visibility of lease obligations. Nonetheless, the benefits associated with updating will outweigh the costs incurred in implementation of standard. References List: Arrozio, M. M., Gonzales, A., da Silva, F. L. (2016). Changes in the financial ratios of the wholesale and retail sector companies arising from the new accounting of the operating lease. Revista Eniac Pesquisa, 5(2), 139-159. Bailey, E. E. (2013). GAAP and IFRS convergence: The effect on lease accounting. Barone, E., Birt, J., Moya, S. (2014). Lease accounting: a review of recent literature. Accounting in Europe, 11(1), 35-54. Beckman, J. K. (2016). FASB and IASB diverging perspectives on the new lessee accounting: Implications for international managerial decision-making. International Journal of Managerial Finance, 12(2), 161-176. Bohuov, H. (2015). Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 63(2), 507-514. Cheng, J. (2015). Small and Medium Sized Entities Managements Perspective on Principles-Based Accounting Standards on Lease Accounting. DiSalvio, J., Dorata, N. T. (2014). Lease accounting change: it's not over yet. Review of Business, 35(1), 16. Edeigba, J., 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), 3-19. February, I. (2016). FASB issued its new lease standard, ASU 2016-02, Leases. Gross, A. D., Huston, G. R., Huston, J. M. (2014). The path of lease resistance: How changes to lease accounting treatment may impact your business. Business Horizons, 57(6), 759-765. James, M. L. (2016). Accounting for Leases: A Case Exploring the Effect of the New Lease Accounting Standard on the Financial Statements. Journal of the International Academy for Case Studies, 22(3), 152. Lin, K. C., Graham, R. C. (2017). How Will the New Lease Accounting Standard Affect the Relevance of Lease Asset Accounting?. Mellado, L., Parte, L. (2017). Determinants of corporate lobbying intensity in the lease standard-setting process. Revista de Contabilidad, 20(2), 131-142. Meyer, K. (2013). Accounting for leasing transactions: the times they are a-changing. Financial Executive, 29(3), 19-23. ztrk, M., Seremeli, M. (2016). Impact of New Standard" IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey. Business and Economics Research Journal, 7(4), 143. Riley, M. E., Shortridge, R. T. (2013). Proposed Changes to Lease Accounting under FASB's Exposure Draft. The CPA Journal, 83(6), 28.

Red Tsar Essay Example

Red Tsar Paper When Stalin rose to power in 1929 he claimed to the Russian public that he was a devote follower of Leninism; his slogan Lenin is always with us1 meant that Stalin wanted to show how similar he was to Lenin. However Stalin asserted his power at the head of government much like the Tsars by employing tactics of fear and propaganda. Stalins personal dictatorship meant he had strong elements of being Red Tsar as he established unquestionable rule, this idea of being a Red Tsar came from the belief that Stalin wasnt committed to communism, as his traditional ideas were reminiscent of Tsarist autocratic rule, so effectively he was a fusion between the two ruling styles. As Stalin wished to portray himself as a God-like figure; this made him an isolated leader who tolerated no criticism, similar to the style of ruling under the Tsars, as both leaders dismissed ministers at their own will and chose to act on their own personal feelings, for example like the Russification policy of employed by all the Tsars, but in particular Alexander II and the nationalistic policies of Stalin. Stalins government was top-down2, and unlike Lenin and Khrushchev, Stalin was very wary of how much his fellow party members knew. Therefore he employed a clear hierarchy, where information was withheld from lower members. We will write a custom essay sample on Red Tsar specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Red Tsar specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Red Tsar specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The Tsars relied on loyalty of elites to strengthen government, in particular the nobility and the Russian Orthodox Church, who helped to keep firm control over the Russian people. Although it is true that both Lenin and Stalin surrounded themselves with loyal i lites called nomenklatura, these elites became more important under Stalin, as the influence of the wider CCP was reduced he descended into his personal dictatorship. The growth under Stalin of the Party Secretariat, which was created under Lenin, meant there was a growth in bureaucracy, something which communist ideology disapproved of. As the General Secretary of the CCP Stalin had influence over all areas of the party, whilst the Politburo became the most influential body, as it controlled the actions of all government departments. Therefore the party became more centralised, as the influence of the grass-roots became less significant. Hence historians such as Richard Pipes claim that Leninism caused Stalinism, as Lenins party resembled a more secret order than a party in the normally accepted sense3, this led to an elitist structure, meaning that Stalins dictatorship was unavoidable. Although some disagree with this view as they understand we could never have predicted the extent to which Stalin employed a personal dictatorship. The democracy strived for during the revolution4 and declined into a dictatorship laced with censorship and nationalism reminiscent of Tsarist autocracy, as only views complementary of the regime were allowed and media from outside Russia were prohibited for fear of radicalisation. Therefore concerning the type and running of government Stalin appears more similar to his Tsarist predecessors than any of his Communist comrades, as he relied on elites, bureaucracy, elitism and a tightly controlled government, therefore this makes him a Red Tsar. Both Lenin and Stalin believed in a strong internal state, in which the party had complete control in the running of government. However Lenin did not believe in a creation of a cult of personality as Stalin did, as Stalin established himself as the fount of all wisdom5, this glorification as the Fa ther of Russia6 never appeared in such extreme force under Lenin nor Khrushchev. Therefore historian Moshe Lewin argues that Stalins system of government was a hybrid of Marxism and Tsarism7, as a creation of a cult of personality contains few Marxist-Leninist roots, but harkens back to the Russian tradition of leader worship. However Stalin and Khrushchev can be seen as similar as both leaders employed cunning8 and spin-doctoring. But there are clear differences, as Khrushchev lacked the temperamental nature of Stalin and the Tsars. He claimed Stalin was a litsedi meaning a man of many faces9, therefore there is a parallel between Stalin and the Tsars, as both made rash decisions out of spite, in particular the weak Tsar Nicholas II, who left his wife Alexandrina in charge of Russia in 1915 when he took direct charge of the army. Moreover Khrushchev denounced Stalin and his methods of Terror in his de-Stalinisation speech when he rose to power in 1956. Similarities between the Tsars and Stalin can also be drawn between the bad temper and brutal natures of both rulers. This is illustrated by when servants discovered Stalins wifes death they were reluctant to tell him, these Little People had a reasonable aversion to breaking bad news to the Tsars and Stalin, and they fell faint with fear10. Therefore both rulers commanded and frightened the Russian people with their tempers, making Stalin a Red Tsar. The fear that Stalin implemented was reinforced by his use of use of ideology, which was reminiscent of the religious attitudes under the Tsars, as his use of glorification kept a tight reign on the Russian people. This use of ideology led to his unquestionable rule like that experience under the Tsars, but Stalin emphasized separation of the state from the Church, unlike The Tsarist autocratic rule was strengthened by the support from the Russian Orthodox Church. The Tsars and the Church supported each other for mutual interest, and the teachings of the Church favoured autocracy11, since the majority of the population was religious, opposition to the government was seen as a direct challenge to God and the Divine Right of the Tsar, this made any opposition unpopular. Although this makes Stalin different from the Tsars, it does not make him like the other communist leaders, as Stalin embraced a marginal increase in religious tolerance, and did not campaign against religion nor advocate atheism like Lenin or Khrushchev. Stalins repressive methods align him with the Tsars, particularly Alexander III, whose rule was known as The Reaction, he favoured modernisation and the belief that education was dangerous12. Like Stalin, Alexander III believed that education should be strict and formal, whereas Marxist-Leninism which showed less regard for formal education. Even though Lenin and Stalin were very similar in some of their beliefs such as the belief in a monopolistic party, a strong state, the need for dramatic transformations within society13 to make Russia a socialist state. However unlike Lenin, Stalin did not believe that the communist movement should spread into the West outside the USSR. Despite this Stalin did export communism during the Cold War, encouraging the spread of communism to the East in countries like China and Korea. This also continued into Khrushchevs rule, when he showed support for the development of communism in Cuba. But at first Stalins policy of Socialism in one country set him aside from the majority of communists and showed a complete betrayal of Marxist beliefs. As Marxism was a international movement empowering all the workers of the world, and a movement which denounced nationalism. But Stalins nationalism in form, socialist in content14, harkened back to the Great Russian Empire under rulers such as Peter the Great and Ivan the Terrible15, this nationalism forced the Russian population into patriotism, like that experienced under the Tsars, which was never experienced to the same extent under Lenin or Khrushchev. This is an explanation for Stains belief that non-Russians should be moulded into Russians. Whereas Marxist-Leninism stated that non-Russians should remain in Russia un-disturbed, Lenin enforced this through his Decree of Nationalities in 1917. Therefore Stalins nationalism aligns him with the Tsars policy of Russification16, which forced all those nationalities living in Russia to speak Russian. Despite Stalins nationalist beliefs, Stalinism was still derived from Leninism, and they had some similarities such as distrust of bureaucracy, the belief the achievement of a utopian Russia and both having had a hatred of adulation at close quarters 17 . Although Lenin and Stalin had some similar values, as their core beliefs were derived from the teachings of Marx. However Lenin never attempted to build a cult of personality and disliked the term Leninism, as he thought of himself as a Marxist unlike Stalin, who wanted to develop the personalities of the population under his own glorification. Therefore McCauley argues that Stalin manipulated Marxism and Leninism for his own means18 as McCauley believes Stalin was not a true communist as he did not properly embrace the ideology. Moreover his focus on traditional beliefs such as family values, the importance of marriage, and the implementation of policies such as making divorce difficult and outlawing abortion. These beliefs made Stalin more traditional in his values than Khrushchev and Lenin who both believed conventions such as marriage were outdated in society. While the style and ceremonies of High Stalinism in 1930s seemed less Leninist and more a reversion to the past, as Stalins semi-religious imagery, crude nationalism and parables with the great state of building Tsars like Ivan the terrible19 make him seemingly Tsariest. Therefore although Stalin may have shared some ideologies in common with the communists, many of his key values made him very different, as although Marxism initiated most of their beliefs Stalin had many traditional beliefs that neither Lenin nor Khrushchev held. Stalins outright brutality, not only surpassed the Tsars but also his communist comrades, as E. H Carr claims Stalin revived and outdid the brutalities of earlier Tsars20, showing a difference between Stalins methods of repression and the methods used by the Tsars. Consequently some historians claim that Stalins brutalities must have stemmed from a source, as Simon Hartfree claims that High Stalinism appears as the logical and inevitable outcome of Leninism21 as he argues that Lenins actions such as the use of Terror and purges, paved the way for the brutalities of Stalinism. This is reinforced by R Medevev, who argues that although there was little continuity between Lenin and Stalin, as Stalin abolished the NEP, forced collectivisation, employed mass-terror and administrative rather than economic methods for industrialisation, Stalin saw himself as a disciple of Lenin22. Stalin implemented much of Lenins domestic and foreign policy, as he rid the party of factions, removed the intelligentsia, collectivised agriculture and created a Red Army. All these were all Leninist policies; however the implementation of these polices may have not been to Lenins taste. This shows that Stalinism was built on the foundations of the Leninist state, although it may have taken a shape Lenin would not have approved of. However historians such as Robert Service argue that the passage from Leninism to the worse horrors of Stalinism was neither smooth nor inevitable23. Although Service claims that Lenin was more ruthless than originally percieved, particularly as he crushed his enemies, waged class warfare and had unpleasant attitudes towards peasants and the Church. However Service also claims that Lenin ultimately wanted to abolish the secret police, the army and eventually the whole state. Therefore Lenins oppressive methods are dwarfed by the High Stalinism of the 1930s, when Stalin implemented methods of totalitarianism. Stalin used a regime of Terror to stay in power much like the Tsars, but his creation of a highly centralised state means that historians such as Schapiro hold Stalin personally responsible for high levels of human suffering24 during his rule. Furthermore Robert Conquest claims that the Great terror emanated from the top, he claims that Stalin planned the purges, directed the NKVD and organised the apparatus of terror, to control his own party as much as the country. 25 Whereas J. Arch Getty claims the Cold War distorted the western view of the Soviet Union and we must distance Stalin from sole responsibility26 for the horrors of the Great Terror. Getty claims that Stalin had no plans the Terror experienced in the Soviet Union at this time, and despite his position of power his personality faults do not help to explain what happened, in fact Stalin may have not even known what was going on. Getty also claims that officers in the NKVD acted on their own will, due to chaos of the Soviet Union and fear of Stalins temper. Getty claims that the randomness of attacks and irrational fear within the population, shows that there was a lack of tight central control. Gettys view is extreme, because although the scale of the terror, thoroughness of targeting and executions can be partly put down to a tumult within the Soviet Union at this time, Stalin must still be regarded as a deeply suspicious character, who saw enemies everywhere, therefore he must be more than partially responsible. Consequently the most convincing view is that Stalin was not solely responsible for the Terror experienced, but that his position within the country meant he knew the majority of what was happening and exercised significant power over the NKVD. The atrocities experienced did not happen without a great deal of central orchestration because the sheer scale, cannot simply be put down to civil unrest. The repressive methods of Stalins regime such as show trials, secret police and labour camps can seem out of character in context of this 100 year period, but these methods were used during the rule of the Tsars and were used under both Lenin and Khrushchev. However George Leggett claims27 these methods were never used to the same extent by other rulers, although Lenin, and Khrushchev seem similar concerning their repression of opposition. However Stalin was set aside from other communist leaders by the killing of his own communist comrades, as Lenin would have never have that gone as far, Khrushchev denounced this shortly after Stalins death in his de-Stalinisation speech. Leggetts view is particularly convincing as Stalins brutalities can not be compared to anybody in Russian history. Moreover the sheer scale of Stalins terror particularly during the Purges of 1928 to 1934 and show trials used throughout his rule surpass Lenin and Khrushchev and his brutality demonstrates his Red Tsar nature. Stalins killing of Lenins i lite, his brutal secret police (NKVD) and the rise in fascism led to High Stalinism, where Stalin resorted to extraordinary measures28 to control his party and the population. Although some of these methods continued under Khrushchev, they were comparatively less horrific. Even though grain seizures were common to all communist leaders, it is important to recognise that all communist leaders were against the forced collectivisation experienced under Stalin, which led to widespread famine in Russia. Although it is unfair to say there was no famine was suffered under Lenin or Khurschev, especially as millions died during the Civil War. Around 20 million Russians died during Stalins rule, 1. 5 million executed, 2 million died in camps, and 7 million died in famine29. This sheer scale of death came from use of terror methods such as slave labour camps in which at least 30 million may have served in. These huge totals surpass any under both Lenin and Khrushchev, even despite Lenins harsh treatment of opposition. Lenin also lacked the understanding of political pluralism and a multi-party system30, which led to his banning of factions in 1921 and his latter use of purges. However Lenin did not have the same distrust of members of his own party as Stalin did, as Stalin executed 98/139 members of the Seventeenth Party Congress, whilst 1,100 out 1,96631 party delegates were arrested. Although there is much evidence of violence under the Tsars, such as the repression of opposition after the assassination of Alexander II, Stalin is not like a Red Tsar, as Stalins brutalities surpass and dwarf any under the Tsars. However the truly autocratic natures of the Tsars, particularly Alexander III allow some similarities between Stalin and the Tsars. For example both Stalin and Alexander III had a distrust of giving others power, thus they both made the function of local government very difficult32. Both also of increased censorship and government control over universities. Stalin also enforced totalitarianism in all areas of life such as education, youth movements, culture, media, information, armed forced, government and administration33. This lead to a period known as Socialist Realism, an artistic style depicting happy workers, which was reminiscent of old Russian exclusiveness 34experienced under the Tsars. This was a highly censored period, in which the image of Stalin and the party was carefully arranged to show the country and the leader in their best light. Although both Lenin and Stalin had elements of vanity, Stalins image appeared everywhere portraying him as a heroic saviour and towering leader. This idea of exclusiveness was rejected by Marxism and Leninism, meaning Stalins portrayal of himself through the censored media allows basis to claims of him being a Red Tsar. The original literary and artistic freedom allowed by the Provisional Government following the revolution, came to a bitter end under Stalin, but had a limited revival under Khrushchev. This censorship extended to education, as the whole system became dominated by industrialisation, meaning foreign influence was limited, whilst strict government attitude towards workers meant social benefits were cut and education fees increased35. Also history books were re-written to suit Stalins taste, meaning that Stalins people may have been better educated than under the Tsars, but they naively regarded Stalin as their knight in shining armour, holding like an icon in their homes, much like the old Tsars, allowing Stalin to appear a Red Tsar. Moreover Stalin waged war on the Kulaks; a class of wealthy peasants created by Lenin and Stolypin in a hope that at some point in the future social class would be eradicated. However Stalin sought to eliminate this class by waging class warfare and controlling discontent through purges of the population, the Kulaks were denounced and wiped out by Stalin. As anger in the provinces over wages, working conditions, long hours, forced collectivisation and the brutality of the NKVD, led to distress, Stalin crushed any unrest and able farmers, ruling strata and old intelligentsia were also removed. Although this distrust of the masses and strict government control was reminiscent of the Tsars, Stalin out-did their autocratic control and his forced industrialisation led to a decline in living standards, which then rose after his death. This shows his Red Tsar nature, as both the Tsars and Stalin maintained a poor standard of living throughout their ruling. Stalins central control of the economy during his reign was based on traditional Marxist principals, making him unlike a Red Tsar as the planning he enforced was unlike any of the Tsars. However economically during this 100 year period Russia made dramatic progress. The key economic comparison is between the rulers, is the Great Spurt under Sergi Witte during Alexander III reign, versus the Great Turn under Stalin. Stalins Great Turn brought many changes both economically, politically and culturally, and his forced industrialisation36 and focus on heavy industry was driven by the need to catch up with the rest of the world, particularly the West and America. This need was also a feature of Tsarist rule, in particular Alexander III who favoured modernisation and industrialisation to make Russia a world power37. However the core ideologies of the Tsars were different to Stalins, as his communist beliefs favoured rapid industrialisation which appealed to Marxists as it showed a commitment to modernisation. In particular for Lenin who employed the NEP, and Stalin and Khrushchev who supported a socialist planned economy38, as the idea of planned improvement was a key part of Marxist ideology, therefore commitment to modernisation was a theme across the whole period but for different motives. Stalins command economy makes him unlike a Red Tsar, as it was more state lead than the economy under the Tsars. Moreover Lenins refusal to pay any foreign debts, meant that Stalins economy had to survive without any foreign loans, expertise and investment, which during the Great Spurt allowed the Tsars to make tremendous economic progress39. The creation of the Soviet Union as a world power was both important to Stalin, and the Tsars such as Nicholas II, who believed economic modernisation would strengthen Russias position in the world. The deliberate modernisation40 experienced under these leaders was an attempt to reform Russias backward economy, although it still remained just as insufficient and wasteful41 under Stalins rule. Stalins centralised economy was concentrated on his 5 year plans, although economic planning was important in all soviet economies these plans were a landmark in soviet history42. However these plans were harsh on the peasants, and like many economic policies of the Tsars. Stalin and the Tsars exploited the peasants for their own economic gain, the seizure of grain and limited rights put the rulers at an economic advantage, while both Lenin and Khrushchev refrained from exploiting the peasants to the extent which Stalin did and Lenin in particular believed that peasants should not be forced into collective farms. Therefore in theory Stalins planning aligns him with both Lenin and Khrushchev, but his practices such as the recognition for the need of wage differentials and exploitation of the peasants show a betrayal of Marxism, although there is some exploitation of the peasants under during NEP, but not as extreme. As a result, in practice Stalin may have appeared economically a Red Tsar, but in theory and policy he is similar to the other communist leaders. To conclude, whilst on the surface many of Stalins similarities with the other communist leaders appear only to be ideological, it is important to note that Lenin laid the foundations for the development of Stalinism through his use of purges and class warfare. It must be clearly recognised that features such as economic planning, reliance on i lites and grain requisitioning were common to all three of the communist leaders in this period. However despite this, Stalins image as a Red Tsar is particularly apt with relation to due to his traditional beliefs, his creation of a cult of personality and harsh treatment of peasants. Although there was an atmosphere of fear within the population of Little People under both Stalin and the Tsars, it is unreasonable to compare the brutalities of Stalins regime to those committed by the Tsars. Therefore whilst Stalin has many elements to show how similar he was to the Tsars, Lenins state allowed for these to form, distancing Stalin from his title of Red Tsar. Hence concluding that autocracy was inevitable in Russia during this period due to the situation in Russia and that Stalinism was effectively a fusion of communism and Tsarism.

September 11 Bombing

September 11 Bombing September 11 Bombing The September 11th booming was an attack set by a terror group named as the Al-Qaida against the United States of America. The Al-Qaida group is believed to have used nineteen men of the same associate who also accepted to sacrifice their lives just to see that their aim had come to success. This essay discuses the September 11 attack on the American twin towers of New York City. It will focus on the casualties, damages, and the aftermath. We will also talk about the attackers and their intension. There were very many casualties reported allover the Twin Tower. Some had broken hands, legs, and many injuries in different parts of the body. This included many damages for instance, Twins Towers were destroyed, Marriott world trade center. This also caused the closure of the world financial center. The police helped in getting bodies from the rubbles. Over 2700 people lost lives (Wanttoknow.info, (n.d)). Those who lost there relatives went through deep sorrow and pain. Aftermath This left a great impact in the world. Nations began enforcement against anti-terror groups. The incidence left at least three thousand children without or with only one parent. The situation also brought unity to many nations against al-Qaida (Kimball, 2005). People made promises that such things will not happen again. It also led to scientific methods of investigations like closed circuit television (CCTV) cameras, among other modern technology and new modes of training of security personnel. There is no clear evidence of who was behind the attacks, but it is believed that it was the al-Qaida group. They did this because they wanted Americans to leave there territory of holy worship in Saudi Arabia. Nineteen people organized it Mohamed Atta from Egypt led it. The group began when the Soviet Union fought against Afghanistan. Osama-Bin-Laden is said to have chaired and was the head of the whole terror group. He has been rear since 1998 and it is not clear if he is dead or still living. It was full of havoc. No one should allow such acts to happen again. Wherever we are as human beings, we should be sensitive against terror activities. We should all condemn it. Encourage donors to help orphans and widows. Let us promote peace and unity, despite who our neighbors are.

Country Profile Assignment Example | Topics and Well Written Essays - 750 words

Country Profile - Assignment Example In reference to the World Bank figures, the urban population in 1990 was 29 percent and 33 percent in 2013 (The World Bank). This shows that 71 percent of individuals were still living in rural areas in 1990 and 67 percent in 2013 hence the population has remained rural. In comparison, 75 percent of individuals in the United States was urbanized in 1990 and 81 percent in 2013, indicating an urbanized nation. In China, 26 percent of individuals lived in urban areas in 1990 and 53 percent in 2013 (The World Bank). This shows Chinas population has changed from a rural to a 50/50 population with approximately half of the population in rural areas and the other half in urban areas. In India, 26 percent lived in urban areas in 1990 and 32 percent in 2013, and 17 percent in 1990 and 25 percent in Kenya (The World Bank). Therefore, both India and Kenya have remained a rural population. South Africa, Zimbabwes immediate neighbor, had a 52 percent population living in urban areas and 64 percen t in 2013 (The World Bank). In this regard, South Africas population can be regarded as urbanized since more that 550 percent have lives in urban areas. B) Between 1990 and 2013, it is clear from the data set that Zimbabwes urban population growth rate was 2.5 percent indicating slow urbanization. In comparison, United States urban population growth was 0.9 percent between 1990 and 2013. This shows the population is not changing much at all. Conversely, Kenyas, Indias, and Chinas urban population growth rate between 1990 and 2013 was 4.4 percent, 2.4 percent, and 2.9 percent respectively. These figures are indicative of a slow urbanization rate in these three countries. South Africas urban population growth rate between 1990 and 2013 was 2.2 percent, an indication a slow pace of urbanization. C) According to 2013 statistics of Zimbabwe, the cities with the largest population were: Harare with a population of 1.5m, Bulawayo 0.7m, Chitungwiza 0.3m, and

Short and Medium-Term Loan in the UAE Policies and Procedures Research Paper

Short and Medium-Term Loan in the UAE Policies and Procedures - Research Paper Example The financial institute considered for the purpose of this report is HSBC Bank Middle East Ltd. This bank for the purpose of granting the loan to the company shall make a complete review of the financial position of the company. The financial analysis would include a cash flow analysis, analysis of the various ratios like profitability ratio, liquidity ratio and gearing ratio, an analysis by the long-term creditor and examination of the collateral securities that the company has to offer to the bank for the loan purpose. The cash flow analysis flashes a detailed view of the inflow and outflow of cash into and from the business respectively. Pertaining to the income statement the operating cash flow shows the increase and decrease in cash. The cash flow showing the investments depicts the increase and decrease in assets. The various kinds of ratios are studied thoroughly to bring out the actual position of the company. The ratios that are studied, contributes to knowing the various as sets and liabilities and their impact individually and as a whole on the business unit. The various ratios studied are profitability ratio, liquidity ratio, and leverage ratio. The analyses of these ratios provide a clear picture of not only the company’s assets and liabilities but also forecasts possible profits and losses of the enterprise. The various provisions provided by HSBC Bank Middle East Ltd. are studied and the various kinds of loan that this bank has for its customers are also keenly observed. According to the requirements of an individual or a business customer, loans may be chosen by the customer from the bank. The processes and procedures involved in obtaining the loan are closely observed and recommended accordingly. The business environment of UAE and the various provisions for the foreign investors are enumerated in details. The various aspects that UAE takes a heed of apart from facilitating business activities in the country are also keenly studied. The f acility of free zone is largely talked about including its advantages and also the various barriers that a foreign investor may face in UAE are discussed. The advantages of local rather Emirati–owned business unit over the foreign investors are also included in the discussion. Table of Contents Executive Summary 2 The Nature and Purpose of Loan Requested By the Customer 6 Bank’s Policy In Terms of Granting Loans 7 Types and Nature of Financial Information the Customers Are Required To Furnish To Support the Purpose of the Loan 10 Types of Analysis the Banks Usually Do 11 Types and Nature of Security the Bank Usually Ask For 14 Impact of the Most Recent Downturns of the Economy and Massive Business Failures of HSBC Bank Middle East 15 Bank’s Specialization on Handling Such Loans 16 Any Government Incentive And Or Support the Banks Receive In Handling Such Loans 17 UAE’s Business Environment Facilitating Emirati-Owned Businesses 17 Conclusion 19 References 21 Introduction The lending institutions are generally seen to offer loans for different periods based on the purpose of the loan, such as short–term, long–term, and medium–term. In the context of business, the short-term loans that are offered by the banks are usually to curb the needs of working capital of the business. These working capital needs of a company may range from raw materials purchase, electricity bills to be paid and payment of taxes among others.  Ã‚  

Native Son by Richard Wright Essay Example for Free

Native Son by Richard Wright Essay Richard Wright was determined to make a profound statement. In his novel, Native Son, he endeavors to present the â€Å"horror of Negro life in the United States† (Wright xxxiii). By addressing such a significant topic, he sought to write a book that â€Å"no one would weep over; that would be so hard and deep that they would have to face it without the consolation of tears† (xxvii). Native Son is a commentary on the poverty and helplessness experienced by blacks in America, and it illustrates the abhorrent ways that blacks were treated, describes their awful living conditions and calls attention to the half-hearted efforts offered by white sympathizers. Told from the perspective of his character Bigger Thomas, Wright crafts a story depicting the oppressive lives endured by Negroes and makes it so despicable that it grabs the attention of the reader and forces him to reevaluate the state of society. There is much in this novel that would cause a reader to cry, but, to Wright’s point, the topic is so significant that it resonates more deeply and elicits a deeper response. Bigger Thomas is the protagonist of the novel, but, to Wright, Bigger also exemplifies African Americans of the time. He is barely educated, struggling to find meaningful work and living in an overcrowded slum with his family; just like many others around him. Bigger is frustrated with his place in life and finds it difficult to understand why the opportunities that are available to whites are not available to him. During an exchange with his friend Gus, Bigger exclaims, â€Å"Goddammit, look! We live here and they live there. We black and they white. They got things and we ain’t. They do things and we can’t. It’s like living in jail† (23). Bigger and Gus have no outlet to express their individuality or emotions. Their feelings towards whites are ingrained in them. Bigger states, â€Å"[Whites live] right down here in my stomach†¦Every time I think of ‘em, I feel ‘em†¦It’s like fire†¦That’s when I feel like something awful’s going to happen to me†¦Naw; it ain’t like something going to happen to me. It’s†¦It’s like I was going to do something I can’t help† (24). This statement summarizes how the everyday black man feels about his station in life and the opportunities available to him. Additionally, it foreshadows the heinous events that will unfold later in the novel. A turning point in Wright’s story comes when Bigger is offered a job as a chauffeur for the Dalton family. Mr. Dalton is a white real estate mogul that prides himself for being a member of the NAACP. He employs young black men in an attempt to rehabilitate them. On the surface, this is an ideal opportunity for Bigger because it provides room and board and pays well enough to allow him to take care of his mother and siblings, but Wright is looking to emphasize how the trivial the actions taken by the white sympathizers do not actually address the challenges faced by the African American population. Bigger is not overwhelmed by this opportunity or impressed that the last chauffeur had gone to night school. Moreover, this job ultimately places Bigger in a situation that he cannot control, and he accidentally smothers Dalton’s daughter, Mary. Bigger realizes, â€Å"Though he had killed by accident, not once did he feel the need to tell himself that it had been an accident. He was black and he had been alone in a room where a white girl had been killed; therefore he had killed her† (101). This is the â€Å"awful† event that Bigger alluded to earlier in the story. Killing Mary elicits feelings in Bigger that he had never experienced before. Bigger acknowledges, â€Å"He was more alive than he could ever remember having been; his mind and attention were pointed, focused toward a goal† (141). Bigger embraced these feelings and continued with a scheme to make everyone believe that Mary had been kidnapped. With the assistance of his girlfriend Bessie, he plans to escape with $10,000 in ransom money. Wright uses Bigger’s emotions and his heightened sense of awareness at this point in the novel to comment on society at the time. Wright is stating that the act of murder is one of the only ways for young African American men to express themselves, to exert any independence and to get out from under the oppression of their daily life. When the authorities realize that Bigger is the killer he flees to avoid being captured, but he realizes that â€Å"all his life he had been knowing that sooner or later something like this would come to him† (207). Survival becomes paramount to Bigger, escaping the law is his only priority, and Bessie becomes a liability. While attempting to hide from the police, Bigger realizes that it will be easier to escape without traveling with Bessie. In a tense scene, Bigger first rapes Bessie, lets her fall to sleep and finally bludgeons her. His actions are methodical as  Ã¢â‚¬Å"he lifted the brick again and again, until in falling it struck a sodden mass that gave softly but stoutly to each landing blow. Soon he seemed to be striking a wet wad of cotton, of some damp substance whose only life was the jarring of the brick’s impact† (222). Ultimately this second murder is unnecessary, as Bigger is soon apprehended. Bigger is arrested and indicted for the murder of Mary Dalton, and the character that Wright chooses to defend him is a white, Jewish attorney, named Boris Max. In the novel, Max takes the time to talk to Bigger and understand the actions in his life that have influenced him. For the first time in his life, Bigger has someone interested in his thoughts and feelings, which result in Bigger beginning finding hope. Max does his best to motivate Bigger to fight to save his own life. Max pleads, â€Å"Listen Bigger, you’re facing a sea of hate now that’s no different than what you’ve faced all your life. And, because it’s that way, you’ve got to fight. If they can wipe you out, then they can wipe others out too† (320). Throughout this section of the book Bigger undergoes a transformation. By explaining his actions and feelings to Max, he finally emerges from the shell he has created around himself. Max works hard to understand the issues in Bigger’s life that culminated in his actions and the violence he exerted against Mary and Bessie, and he uses this information to form his defense. Although the crimes that Bigger committed were horrific, the reader begins to sympathize with him as he describes more about himself and his feelings to Max as the story comes to a conclusion. Wright’s goal with this novel was to evoke empathy for Bigger and to make a statement regarding the treatment of blacks at the time. Wright uses Max’s closing statement to the judge to summarize all of the points he wants the reader to contemplate. Max combines everything that he learns about Bigger and weaves it together with the plight of the blacks during the time and eloquently argues that Bigger should be sentenced to life in prison, rather than to execution. Max argues, â€Å"This man is different, even though his crime differs from similar crimes only in degree. The complex forces of society have isolated here for us a symbol, a test symbol† (354). Through Max’s monologue, the reader more clearly understands all of the factors that  have contributed to the creation of Bigger and others like him, and he pleads with the judge to understand that there are larger forces in play, other than the specific crime that Bigger committed. Unfortunately, despite Max’s valiant attempts, the â€Å"sentence of the Court is that you, Bigger Thomas, shall die on or before midnight of Friday, March third, in a manner prescribed by the laws of this state† (381). Initially, it would appear that with Bigger’s execution, Wright fails in his attempt to move people to reevaluate the racial injustice of the times, but the conclusion is actually Wright’s acknowledgement that society was not quite ready to change.