Stefan’s Diaries: The Craving Chapter 14

On Friday Winfield took Damon and me to get fitted for a custom suit. A visit to Pinotto's Tailoring might have been fun at some other point in my life – as it had been the night I went shopping with Lexi in New Orleans. Pasquale Pinotto was a master of his craft, descended from a long line of tailors to kings and queens of Europe. With his pince-nez glasses and chalk and measuring tape around his neck, he could have been someone out of a fairy tale. I enjoyed trying to speak the few words of Italian I knew to him; he took pleasure in it as well, though he corrected my accent. Damon, of course, pretended that he only wanted to speak English now that he was in America – which is how he got around the tailor's delight at meeting a fellow countryman. â€Å"Look at this.† Damon held up a bolt of scarlet red silk to his face. â€Å"We could have our jackets lined with it. Doesn't it just bring out the color in my lips? Or†¦ Lydia's neck?† He moved it to the side, just about where the fang wounds would have been on him. Winfield looked confused. â€Å"She has taken to wearing scarves around her neck, lately. Is that what you mean? It's dashed peculiar – she never used to.† Damon flicked him a quick look, a flash of surprise and annoyance so fast only I caught it. It was interesting that Mr. Sutherland noticed the subtle changes occurring around him, even if he was ultimately powerless against Damon's compulsion. Although any safety the rich old man had was in staying completely ignorant of my brother's schemes. I leaned against the wall for support, tension exhausting me. I felt claustrophobic among all the rolls of expensive fabric and labyrinthine rooms of mirrors and sewing machines, as trapped in that room as I was in my life. Mr. Sutherland made his way to a chair to rest his ponderous bulk. He seemed a touch fidgety – he kept reaching for his cigar, but he was not allowed to smoke one of his famous cigars in the atelier, as the smoke would ruin the fabric. â€Å"Now here is some cloth I am thinking you will like,† Signor Pinotto said, presenting us with black wool crepe so fine and soft it might have been silk. â€Å"I get it from a tiny village in Switzerland. They work†¦Ã¢â‚¬  â€Å"Leave the cloth to me,† Winfield said, twirling an unlit cigar in his hand. â€Å"I know the business. Let the young men pick out whatever style they want.† Damon started looking through the jackets, pulling one out and holding it against him to see how it fit. â€Å"In this morning coat and that black crepe, we'll look like real creatures of the night,† Damon observed. â€Å"Don't you think so, Stefan?† â€Å"Yes, yes we will,† I agreed stonily. â€Å"Here, try this on.† Damon tossed me a smaller version of the jacket. Dutifully, I took off my own and put it on. The jacket fit me well except for being too big in the shoulders and chest. Damon was distracted by the tailor and Winfield, discussing patterns and linings and buttons. It occurred to me in that moment that I could leap out the window and run away. Would my brother actually carry through on all of his threats? Would he really kill the Sutherlands – or worse? But then I thought of the message in blood and realized I would never let the world find out the answer to that question. I wanted no more deaths on my conscience. â€Å"Is that the sort of thing young men prance around town in these days?† Winfield asked, frowning at my jacket. â€Å"I've never really been a – what did you call it? – ‘creature of the night.'† Damon gave him a cold smile. â€Å"Never say never.† And then Damon was suddenly standing next to me in front of the mirror, buttoning up his jacket and fluffing out the tails. Very assiduously he fixed mine as well. â€Å"Well, would you look at that,† he said to our reflections, putting an arm around my shoulders. â€Å"We could almost be brothers.† â€Å"We were brothers at one time,† I hissed so quietly that only Damon's highly tuned ears could hear. â€Å"Though you are now as alien to me as the devil himself.† â€Å"Eh?† Winfield looked up. â€Å"You do resemble each other a little. The†¦ hair. And the†¦ face.† He waved a hand vaguely at us. Then he smiled widely. â€Å"I'll have a whole set of matching grandchildren! Dozens of them, dandling on my knees.† Damon grinned. â€Å"Absolutely. I plan on having a large family, Mr. Sutherland. It's important that my bloodline goes on.† â€Å"You're really pushing it,† I said. â€Å"I haven't even started,† he whispered, smiling. â€Å"Oh really? Then what was that message you left for me in blood?† I said. Damon's forehead crinkled. â€Å"Message?† â€Å"Actually, I rather like the scarlet.† Winfield held a bolt of the fabric in his hands, and didn't seem to notice the tension in the air. â€Å"It's perfect. Damon DeSangue – bloodred, or of blood, right?† Damon looked surprised. I was taken off guard, too. â€Å"I speak four languages, boys,† Winfield said with a bit of a growl in his grin. â€Å"And can read another four. I-tal-ian is just one.† So Sutherland wasn't quite the buffoon he appeared to be. There were layers in him, and of course there had to be for such a successful businessman. â€Å"And speaking of languages, ho bisogno di vino, something to wet my throat. I brought something from my own cellar, a fantastic amontillado. Care to join me?† â€Å"I really could drain a good Sutherland dry just about now,† Damon said gamely, clapping me on the shoulder like our future father-in-law did. I slumped in despair. When we'd first become vampires, I'd wanted nothing more than to spend eternity with my brother. But now I couldn't wait to be rid of him.

The Peon Perspective

Holly S. Organizational Communication Dr. S. June 26, 2012 The Peon Perspective â€Å"A â€Å"peon† is a worker at or near the bottom of the organizational ladder who does work that requires minimal skills. Everyone starts at the bottom, even those with college degrees. All of us, have been, or will be peons at one time or another. †(Richmond and McCroskey). The preliminary principles for peons are people who are at or near the bottom of the hierarchy that require minimum skills who need to demonstrate their value. The only way to no longer be in the â€Å"peon status† is to learn organization to find success.The one question to ask is, is the peon perspective biblical or unbiblical? I believe that the peon perspective is biblical. In 1 Corinthians 14:40 it says, â€Å"But all things should be done decently and in order. † Respecting the power placed over you defines the principle of power. To be considered a valuable employee you must learn formal and inf ormal norms. Norms such as, obeying the rules and doing your job as well as your superior would do it. Everyone is hired on a trial basis in any organization and it is the individual’s job to respect the power placed above him or her in order to succeed.Daniel 2:21 says, â€Å"He changes times and seasons; he removes kings and sets up kings; he gives wisdom to the wise and knowledge to those who have understanding†. God clearly tells us to understand the knowledge of our authority and to submit to those above us. Never make a decision today that can be postponed until tomorrow defines the principle of decision-making. Although some decisions should be made immediately, the issue is not that you need to wait to make a decision but rather to make an informed decision.Those who make hasty decisions get into trouble. Taking the time to slow down and think about the decision could potentially keep your job. Proverbs 29:20 says, â€Å"Do you see a man hasty in his words? Th ere is more hope for a fool than for him†. Scripture clearly states that we must always think before we speak. The organization getting along without you defines the principle of self-importance. No matter how skilled or motivated you are, the organization can always move along without you. The organization does not have to have you in it to keep it going.The organization got along quite well before you were hired; it can get along quite well if you are fired. Proverbs 16:18 says, â€Å"Pride goes before destruction, and a haughty spirit before a fall†. Also, James 4:10 says, â€Å"Humble yourselves before the Lord, and he will exalt you†. The Bible proves the action of humility and the outcomes of being humble. The peon principles are no guarantee and their effect is not usually enough to achieve individual success. But because these principles are backed up with God spoken scripture, success is possible.In Philippians 4:8, it says â€Å"Finally, brothers, what ever is true, whatever is honorable, whatever is just, whatever is pure, whatever is lovely, whatever is commendable, if there is any excellence, if there is anything worthy of praise, think about these things†. Although these principles are true, God will grant you success if you simply listen to Him. â€Å"My sheep hear my voice, and I know them, and they follow me. I give them eternal life, and they will never perish, and no one will snatch them out of my hand† (John 10:27-28).

Managing of Energy Assets Essay Example | Topics and Well Written Essays - 3500 words

Managing of Energy Assets - Essay Example Proposed technique and Justification for the Technique 12 6. Conclusion 13 7. References 14 Monitoring Transformer Performance 1. Introduction Before going to present the proposal for instruments and techniques that can be used to monitor the condition of a transformer, let us get a better understanding of what transformer actually is and why is it important to supply electricity through the network. A transformer is an electric device, which is designed to convert alternating voltage from one level to another usually from high voltage to low voltage. Transformers work on the principle of magnetic induction. Dickinson (2009) states, â€Å"Transformers under load generate heat due to winding (copper) and core losses occurring during operation†. Transformers are solid-state devices, as they have no moving parts in them. The step up or step down in the voltages is the main use of every transformer. 2. Oil Filled Transformers There are two main categories of transformers, which in clude dry type and liquid filled transformers. In this paper, we will prepare a proposal for oil-filled transformers at substations, which are one of the main types of liquid filled transformers. Oil filled transformers make use of cellulose paper and mineral based oil in their insulation systems. This combination of cellulose paper and oil is very good for the working of transformers because they provide remarkable dielectric and thermal properties at a low cost. About this combination, Dickinson (2009) states, â€Å"So popular and effective are these units, that all other transformer designs are judged in relation to them†. For outdoor usage, oil filled transformers are the best ones among all types of transformers because of their low purchase costs and thermal and dielectric properties. The inclusion of mineral oil in the oil-filled transformers although makes them flammable but the low cost associated with these transformers makes them a good choice for power distributio n companies. The low purchase cost of oil-filled transformers makes them an attractive choice for all types of power distribution companies. Dickinson (2009) asserts, â€Å"Oil-filled transformers, thanks to their lower purchase costs, find applications in literally every sort of power distribution†. The only weakness of mineral oil filled transformers is flammability, which is the reason why these transformers are allowed only in outdoor locations because outdoor locations are considered safe for the installation of oil-filled transformers because of availability of proper fire protection mechanisms. Experts suggest that the consumers should always buy oil-filled transformers from trusted manufacturers because they ensure lowest level of flammability in the oil-filled transformers. Flammability is such a weakness of oil-filled transformers that most of the power distribution companies seek good replacements of oil-filled dtransformers, which should be non-flammable. This is the reason why dry type transformers have been popular for decades because they are completely free from this weakness. Dry type transformers make use of high temperature insulation instead of mineral oil which them a risk free option for power distribution companies. â€Å"Dry type transformer construction uses high-temperature insulation that exceeds the ratings of cellulose or 'O' and 'K' class fluids† (Dickinson 2009). There is no risk of flammability in

Santander Bank Assignment Example | Topics and Well Written Essays - 2500 words

Santander Bank - Assignment Example Its main competitors are the Barclays bank, Royal Bank of Scotland and Standard Chartered Bank. Santander bank, however, stands out from the rest of the institutions as it offers savings accounts that are cost-effective and reliable to the customers. All these have both short term and long term benefits to the customers. This unique feature has made it have a wider market base that has, in turn, improved its profitability. Santander bank’s current business environment in the financial sector makes it suitable for my placement purposes. Being a business student, I believe that I will gain immensely from the practical experience that I will obtain from this bank. The experience will prepare me adequately in the business world in which I will be required to compete favorably with my competitors. Santander bank being such a successful bank I believe that I will be able to gather excellent lessons that I will make use of in the future. Santander Bank’s Business Activities Sa ntander bank offers banking and financial services to its customers. The services are broadly divided into two, which is, business and personal banking. Its target customer market comprises large business enterprises and individual investors. Some of the business segments of the bank are as follows: retail banking, asset management, global wholesale banking and insurance (Guillen & Tschoegl, 2008). The bank also takes part in the run-off real estate business of Spain in which it advances loans to its Spanish customers.

Quality in Healthcare 13 Assignment Example | Topics and Well Written Essays - 250 words

Quality in Healthcare 13 - Assignment Example In addition, telehealth and other technologies in the healthcare would help to enhance efficiency and productivity among health workers. For example, through telehealth and telemedicine, the University of New Mexico Health Sciences Centre has been able to address the healthcare needs of the rural population (Cunningham, 2013). Although it is a gaining popularity in the United States, telehealth faces significant challenges on matters such as privacy, security, lack of trained personnel and poor reimbursement. One of the key ingredients in enhancing the adoption of such technologies is the use of incentives. In a background paper by Adil Moiduddin and Daniel Gaylin (2007), the authors note that health centers that have adopted such technologies successfully have benefited from incentives such as technical assistance from the federal government, financing of innovation programs and providing loans to health centers among other incentives. It is also encouraging to note that a number of telehealth legislation have been passed in various states to help in the adoption of these technologies. In addition, a number of bills have been passed and proposed at the federal level, for example, Telehealth Enhancement Act of 2013 (Sprague, 2014). In conclusion, there is need for further funding from the federal governme nt and policy reforms to help speed up the adoption of telehealth across healthcare centers in the US. Cunningham, R (October 22, 2013). Health Workforce Needs: Projections Complicated by Practice and Technology Changes. National Health Policy Forum (Issue Brief No.851). The George Washington University, Washington DC Moiduddin, A & Gaylin, D (2007).Health Information TechnologyAdoption Among Health Centers: A Digital Divide in the Making? National Health Policy Forum. Background Paper. The George Washington University, Washington

Link between ADHD and Criminal Behavior Research Paper

Link between ADHD and Criminal Behavior - Research Paper Example However, recent studies have indicated that there is a correlation between this disorder and criminal behavior. It is evident that ADHD leads to the onset and development of criminal activities. This paper discusses how ADHD causes criminal behavior. It analyzes the various aspects of ADHD that indicates and causes criminal behavior. It provides the premise that several ADHD related behaviors like drug abuse, bullying, poor self-control, personality disorders as well as depression and anxiety leads to criminality. The paper also evaluates the prevalence of ADHD induced criminality according to age and gender. In this regard, it explains concerning the prevalence of criminal behavior between males and females as well as between adults and youths. Introduction Unnever & Cornell (2003) indicate that Attention-Deficit Hyperactivity Disorder (ADHD) is the most prevalent neurobehavioral childhood disorder. In addition, this disorder is the most common condition that mostly affects schoolch ildren. The major signs of ADHD comprise hyperactivity, impulsivity and inattentiveness. Moreover, it is evident that occurrence rates for ADHD in the general population of young teenagers and children range from 4% to 12%, with high rates for city areas, boys, and those from low Social economic backgrounds. Many researchers have indicated that there have been continued link between psychiatric disorders and antisocial disorders in children. Since ADHD starts early in children, there is the possibility of this condition extending into adult-hood and breed criminal behavior. Research has also termed this disorder as the developmental forerunner of later disruptive behavior and criminality. In addition, there is a connection between ADHD and conduct or personality disorders. It is evident that ADHD causes this personality and conduct disorders which later leads to criminality. For instance, recent studies performed on prisoners in western nations have indicated that approximately half of the inmates tested positive to the diagnoses of serious antisocial personality disorder or conduct disorder when imprisoned. In addition, enduring evaluation researches have established that attention-deficit/hyperactivity disorder (ADHD) merged with conduct disorder is a forerunner of later criminal behavior (Mordre et al., 2011). Connection of ADHD with Criminal Behavior Ghanizadeh et al. (2011) portray three major areas, which describe the clear connection of ADHD with criminal behavior. In the first premise, they claim that ADHD might lead to delinquent activities consequently attracting imprisonment. The second premise entails the relationship between ADHD and conduct disorder. In this regard, they note that there is a strong connection between the high rate of conduct behavior and the prevalence of ADHD. This means that most patients with ADHD show symptoms of conduct disorder, which primarily indicates the onset of criminal behavior. The third premise is that imprisonment and offender behavior may lead to ADHD and conduct disorder. Several researchers have established that there is a positive link between youths who have ADHD and criminal activities. This means that the young generation, mostly the children and teenagers are the most in danger of engaging in criminal activities due to ADHD. Considerable research has also indicated that prevalence of ADHD in teenagers might cause spontaneous, unconscious behavior that frequently overpowers an adolescent’s sense of self-control. This unconscious behavior makes the teenager to undertake some actions that are not right and without consciously knowing. This is because the teenager lacks the self-control to handle the situations surrounding him or her. However, since this disorder starts early in c

How is cell phone affectin our daily life Research Paper

How is cell phone affectin our daily life - Research Paper Example The overall effects and contribution of cell phones, taking the benefits and hazards of daily life into consideration, helps to understand the impacts of cell phone in daily life. Introduction The advent of cell phones has revolutionized our daily livelihood. Cell phone has become an integral part of our daily life and is one of the basic needs of the life. In every step of our daily life starting from eating, talking, working and sleeping, cell phone is involved in numerous functions that we undertake. It has become next to impossible to imagine about our lives without the use of cell phone. This could be evidenced from the fact that if our cell phone is damaged or lost, we do not wait or think twice but immediately take actions of either buying a new one or repairing it as soon as possible. The availability of cell phones in the market is also has been an area of achievement by the manufacturers, wholesalers and retailers. A wide range of cell phones are available in the market in terms of quality, style and price. Even high quality and branded cell phones are available in the market at affordable cost. The marketing channels used by the sellers are also of a wide range that varies from multiple shopping channels, electronic channels, etc. The cells phone are electronic gadgets that offer multiple benefits on different situational circumstances to the user. Apart from the communication aspect of cell phones, cell phones are used for the purpose of entertainment, watching and listening to videos, music, songs, etc. Apart from this, cell phones serve as life saving instruments for the user in order to rescue themselves under dire circumstances. Cell phones have the passive attitudes of life into aspects of talking initiative. Rather than waiting for an event to happen or information to be retrieved, cell phones allow the user to take the initiative of reaching to the happening place of the event or to acquire the desired information. Apart from the benefits, ce ll phones also affect our daily lives through environmental and health hazards (Katz, 23). The launch of new mobile phone with upgraded technology draws many users who scrap their old devices and buy a new cell phone. Thus the debris of cell phone is piled up in the society. The toxic metals like cadmium, lead, nickel, mercury, manganese, lithium, zinc, arsenic, antimony and copper and other heavy metals present in the cell phones add to the environmental wastes and cause pollution. The health hazards that are caused by the cell phones include cell phone elbow, malignant gliomas, acoustic neuromas, heart ailments, etc. Research Problem The research problem defined for this research is, â€Å"How is cell phone affecting our daily life?† The research problem has been designed to explain the positive and negative impacts of cell phone in our daily life along wit the changes that have been brought about by its usage. Literature review The communication channels of the world have developed through ages. The technologies have produced its fruits which have revolutionized the ways of leading life. The ways of communication are, however, classified as passive and active. The passive ways of communication is not under the control of the user. The user has to wait for initiation of the communication or has to wait for the information for a particular period of time. The

Important Moment in My Life from the Viewpoint of Others Essay

Important Moment in My Life from the Viewpoint of Others - Essay Example Clarity of thoughts entails mastery of the language that will be used in writing. A grammatically correct piece can easily convey its message. That piece of writing should not lose its focus and aim for its target audience's heart. I had a fair share of memorable experiences since childhood. I cannot forget the first time I went up on stage to receive my academic award on first grade. As I grew older, the wrong decisions I made also left a mark in my life because of the lessons I learned from it. I can enumerate a number of occurrences that I consider important; but, to my family and friends, the most important event that ever happened to me is my affiliation with the Internal Revenue Service (IRS). IRS is one of the largest financial institutions in the world. Since 1987 to date, I am an enrolled agent of IRS. When I moved to San Diego, I got interested with a promising career of becoming an Enrolled Agent (EA) of IRS. Although I love writing, I am more fascinated with numbers. Hence, I took the EA examination. It was quite difficult because I had to study and master the information from hundreds of different IRS publications that contains thousands of pages. Yet, I passed the exam in just one take. My tax practice began in October 1987. ... I earned a good reputation within the community and the government sectors. I agree with my family and friends that my business achievement is the most important moment in my life, so far. I enjoy great benefits from this profession and it also enables me to spend quality time with my family and friends. I may not be an employee of IRS, but the ten reasons given on the question 'Why it is rewarding to work with IRS' are agreeable (Internal Revenue Service [IRS], 2007). Among the reasons that fit my experience is that IRS has continuously given me the opportunity to improve my skills. In my two decades as an enrolled agent, I have been to a number of IRS-sponsored seminars to upgrade my knowledge on US Tax Law and improve my expertise. Being an enrolled agent has further developed my sense of responsibility for important work. This career has enabled me to ensure that American nationals are aware of their responsibilities with the State and pay their taxes religiously and honestly. I must admit, this line of business is coupled with a lot of temptations. Some of my friends asked me if I ever gave in to the tempting power of money. Indeed, a number of non-compliant taxpayers would offer a large amount of money just to alter the entry in their tax returns. I had a battle with my personal code of conduct. But the fight with my inner-self quickly vanished as my principle prevailed. In a way, the United States Internal Revenue Service has enriched my values. Among these values are integrity to uphold the highest standards of honesty, reliability and honor; accuracy in ensuring precise and thorough work products; respect for every peoples' cultural difference and ideas; and, professionalism in achieving excellence (IRS, 2007). Somehow, I am glad that my family and

Answer below question 50 or more words Assignment

Answer below question 50 or more words - Assignment Example Almost all the agents of socialization have great impact on the political opinion of any person. At top of the list, family plays an important role in developing the basic mindset of any person. Usually people perceive anything in the same way as their family taught them. Therefore, we can say that the people may support any political party if all the family members are supporting them. After that, the role of colleagues and peers is also very important. In most of the situations, we have conversations with our colleagues and it is possible that at the end of the day we may think in a way as our friends was saying. At this point of time, we cannot ignore the role of unbiased media in developing the mindsets and perceptions of people. In my opinion, the identity proofs should be checked before the voting procedure just to make sure the validity of the elections. There can be variety of ways to check any persons’ identity. Many of the countries are following electronic devices to cast the votes against the candidates. These electronic devices are reliable and thus give valid results. Any country may have to face many of the problems after the elections therefore it is advisable to use any of the technique to clarify the election procedure. In today’s competitive and busy world, it is very important for an individual to have an association with different interest groups, i.e. political, social, economic, etc.†¦ because there is a famous saying â€Å"Unity is Strength†. Therefore, most of the individuals prefer to have a representation in a group, so that they can discuss and resolve their problems in an organized and united way. I have also joined an interest group known as SASE (Society for the Advancement of Socioeconomic) (https://www.sase.org) because I believe that social conditions and societal norms have a great impact over the economic progress of a country. This organization helps me to

RESEARCH ABOUT INTERIOR DESIGN FIRMS Paper Example | Topics and Well Written Essays - 1250 words

ABOUT INTERIOR DESIGN FIRMS - Research Paper Example The future of interior design will require an individual who has taken the course on textile basics. This course will provide me with a better understanding of the many types of fibers and the various designs that can be achieved by using man-made fibers. The course also teaches students the different stitch and knit methods that can be done manually; such skills will be vital in order to come up with signature designs. Surveys done across the design industry reveal that Americans will be residing in small spaces and fewer rooms within the next five years. Design professionals also note that formal rooms will gradually become extinct. Dining rooms will change to multipurpose rooms with small home offices; children study rooms and entertainment spots. Multipurpose spaces will be developed from separate rooms with the type of furniture in use being moveable, modular and smaller scaled. Dining rooms will give way to eat-in kitchens and technology will be heavily incorporated, for example; sensor and voice activation and spa baths. Low maintenance homes with real gardens will become prevalent. As a future designer, I will keep updated with such trends and keep designing future homes. This firm is named among the global leaders in mixed-use developments, retail design, built and natural asset design. Callison was started in the year 1975 and are based in Seattle. Callison offers retail and commercial services while specializing in graphic design, program management, master planning, entertainment and sustainable design. Residential designs, Callison creates designs that leverages the market potential; generate returns while meeting the client’s needs. Interior and architecture designs for the hospitality industry; hospitality field creates varying design challenges where they excel (Edwards). They have come up with a studio environment that equips them with the necessary skills to provide personalized attention Design Culture; Callison

Price Elasticity Essay Example for Free

Price Elasticity Essay Using the calculation of: price elasticity of demand= (percentage change in quantity)/(percentage change in price) When the percentage change in the quantity that is demanded is greater than the percentage change in the price, the resulting absolute value of the calculation will be greater than 1. The first two products, Barnes and Noble books and Coca-Cola, will therefore have an elastic demand classification. When the percentage change in the quantity that is demanded is less than the percentage change in the price, the resulting absolute value of the calculation will be less than 1. The last three products of Cigarettes, Beer, and Gasoline; will therefore have an inelastic demand classification. (R. Glen Hubbard, 2012) Explain the implications of those classifications on tax revenue collections when the per-unit tax increases as opposed to decreases. When the products are inelastic, an increase in price from the higher duty will lead to a small decrease in demand which is not enough to offset the higher tax that is raised on each unit. Basically, tax revenue collections will therefore rise. The tax revenue collections will fall when that price decreases. They move in the same direction. When the products are elastic, an increase in price from the higher duty would lead to a fall in tax revenue collections. Alternately, when the price decreases, it would lead to a rise in the tax revenue collections. The relationship here is an inverse one. (R. Glen Hubbard, 2012) Using those classifications, make some assumptions regarding tax incidence. For instance, will buyers or sellers pay a larger portion of the tax per unit? Explain. If the product is price inelastic to the consumer (if price rose, a small demand loss would be accounted for by the extra revenue), the seller is able to pass the entire or most of the burden of the tax on to the buyer. The tax incidence here falls on the buyer. If the seller is unable to raise prices because the product is price elastic (if prices rose, more demand would be lost than extra revenue gained), the seller then has to bear the burden of the tax or face decreased revenues. The tax incidence here falls to the seller. In this scenario, the burden would likely continue to flow further back to the factors of production. (Wikipedia, 2013) Conclude, based on the elasticity classifications, their effect on tax revenue and tax incidence, and which goods the government would prefer to tax. The government would prefer to tax products that are usually inelastic. The reason for this is that the quantity demanded of inelastic goods is proportionally smaller than the increase or decrease in the change in price†¦they are less responsive. Therefore the government will place taxes on these goods and they will acquire higher tax revenues. The seller basically does not care that much as they simply place most of the burden of these taxes onto the buyer. Bibliography R. Glen Hubbard, A. P. (2012). Microeconomics, 3rd edition. Upper Saddle River: Prentice Hall. Wikipedia. (2013, April 6). Tax Incidence. Retrieved 9 21, 2013, from http://en.wikipedia.org/wiki/Tax_incidence

Nature And Purpose Of The Conceptual Framework Accounting Essay

Nature And Purpose Of The Conceptual Framework Accounting Essay Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASBs standards becoming more and more rule-based. Nevertheless, no empirical evidence has been gathered to support the criticisms of the conceptual framework. We analyzed the five qualitative characteristics of accounting information from the conceptual framework in conjunction with an individuals intention to use/rely on financial statements. Using structural equation modelling, we found that only one qualitative characteristic, reliability, affected a persons intention to use financial statements. Additionally, it appears that the greatest factor that influences whether an individual rely on financial statements is their familiarity with accounting. Based on our findings, it appears that not only does the conceptual framework need to be altered, but it also needs to be changed to help create principle-based accounting standards that are useful to all people, regardless of their background. Criticism has been directed towards the Financial Accounting Standards Board (FASB) for not requiring firms to report information that is interpretable and useful for financial statements users (CICA, 1980). The FASBs conceptual framework is the core in which all accounting standards are derived. Therefore, the accounting conceptual framework must embody a set of qualitative characteristics that ensure financial reporting grants users of economic statements with sufficient information for assessments. The U.S. financial accounting conceptual framework was established between late 1970s and early 1980s. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) indicates that there are five main qualitative characteristics of accounting information; understandability, relevance, reliability, comparability, and consistency. Nature and Purpose of the Conceptual Framework The conceptual frame work has some disadvantages. It is broad based in nature and principles and may not help when actually producing the financial statement. Its standards contents may conflict with those of other boards. This framework, with minor changes, still provides the basis for the FASBs standard setting today. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) develops and discusses the qualitative characteristics that make accounting information useful. SFAC No. 2 separates the qualitative characteristics as possessing either user-specific or decision-specific qualities. The overall user-specific characteristic of accounting information is that it must be understandable. Today, the accounting conceptual framework is being blamed for accounting standards becoming rule-based, which leads to the structuring of transactions (Nobes, 2005; SEC 108(d)). In fact, FASB has even acknowledged that the conceptual framework might be inadequate for current accounting standar ds (AICPA, 2002). The conceptual framework was formed with the intention of providing the backbone for principle-based accounting standards (Nobes, 2005). However, the Securities and Exchange Commission (SEC) has recently criticized the accounting standards setting board for becoming overly rules-based, which paves the way for the structuring of transactions in the companys favour (SEC 108(d)). Critics of the framework have stressed that the move towards rule-based standards are a consequence of inadequacies in the accounting conceptual foundation. Nobes (2005) argues that the need for rule-based accounting standards is a direct result of the FASB trying to force a fit between standards and a conceptual framework that is not fully developed. A coherent and strong conceptual framework is vital for the development of principle-based accounting standards and the progression towards convergence in international accounting standards. However, researchers are unaware of any empirical evidence that supports the criticisms of the current conceptual framework. Additionally, none of the critics have looked at the conceptual framework from the most important viewpoint, the users perspective. Therefore, the rationale of this paper is to practically analyze the sufficiency of the conceptual framework, from a users perspective, in relation to an individuals reliance on financial statements for decision making. We developed a survey instrument to analyze an individuals intention to rely on financial statements using Ajzens (1991) Theory of Planned Behaviour. We found that the reliability characteristic of the conceptual framework represented the only significant dimension of a persons attitude affecting their intention to rely on financial statements. However, the understandability characteristic was approaching significance. Within the context of the theory of planned behaviour, social pressures was not significant influe nce on the intention to use/rely on financial statements, yet familiarity with accounting was found to significantly influence intention. The conceptual framework and potential financial statement users intentions can be analyzed within the context of Ajzens (1991) Theory of Planned Behaviour. Ajzen (1991) indicates that empirical evidence suggests that we can determine an individuals intention to perform behaviour through analyzing their attitude, subjective norms, and perceived behavioural control. Within this perspective, we adapted Ajzens (1991) theory of planned behaviour to an individuals propensity to rely on accounting financial statements as shown in the figure below (figure 2): (Draw a figure) The purpose of this study was to provide an empirical analysis to the criticism against the FASBs conceptual framework. Our overall results suggest that the current conceptual framework does not adequately align the objectives of financing reporting with the users of financial statements. Nevertheless, available findings have some interesting implications for the conceptual framework and future standard setting. Reliability is the only qualitative characteristic that has a positive statistical significant relationship with intention. The accounting profession is facing a choice between reliability and relevance in financial reporting, as there is an inherent trade-off between reliability and relevance (Paton and Littleton, 1940; Vatter, 1947). Reliable information possesses the characteristic of objectivity and verifiability, which is associated with historical cost accounting. Relevance, on the other hand, pertains to any information that will influence the users financial decision. Many times the most relevant information is often current or prospective in nature. Thus, we cannot have accounting information that maximizes the characteristics of both relevant and reliable because relevant information is not always verifiable. We would have expected to see relevance as a significant factor in users intention to use financial statements since the recent accounting standards have moved toward fair value accounting measures, which are considered to be more relevant than reliable information (Ciesielski Weirich, 2006). However, our results show that reliability is a significant factor. The current accounting curriculum could be the cause of our results since it is rooted in Paton and Littletons historical cost approach, which focuses on reliability of information. In the context of the Theory of Planned Behaviour, we found that familiarity to be a statistically significant factor to an individuals intention to use financial statements. Thus, as an individual becomes more familiar with financial statements, he or she is more likely to have the intention to use or rely on them when making decision. An ANOVA analysis provides further support for this as it indicates that intention to use or rely on financial statements is significantly different between accounting majors and non-accounting majors. This provides evidence that accounting could be becoming too difficult for individuals who are not proficient in accounting to understand. It appears that the movement towards rule-based accounting standards could be a contributing cause of this disparity in intention. That is, the accounting standards have become so technical upon their execution that the average reader of accounting can no longer discern the main objective of each financial statement element. This finding is troubling to accounting since it contradicts the primary objective of accounting, which is to offer practical book-keeping information for judgment making. Book-keeping information should be useful for all people who want to use it rather than only being useful to those who understand it. Additionally, under no circumstances, should accounting information provide an advantage to individuals who happen to be experts within the field. Accounting should be a tool and not a barrier At the-present, the accounting profession is grappling with a problem, which it has identified as the need for a conceptual framework of accounting. This framework has been painstakingly developed over centuries, and it is merely the professions task to fine tune the existing conceptual framework because of the need for continual development due to changing conditions. This conceptual framework has never been laid out in explicit terms; consequently, it is continually overlooked. A conceptual framework has been described as a constitution, an articulate arrangement of interconnected objectives and rudiments that can guide to reliable standards and that stipulates the character, purpose, and confines of financial book-keeping and fiscal statements. For many accountants, the conceptual framework project is difficult to come to grips with because the subject matter is abstract and accountants are accustomed to dealing with specific problems. In resolving those problems, accountants may unconsciously rely on their own conceptual frameworks, but CPAs have not previously been called on to spell out their frameworks in systematic, cohesive fashion so that others can understand and evaluate them. It is essential that a framework be expressly established so that the FASB and those evaluating its standards are basing their judgments on the same set of objectives and concepts. An expressly established framework is also essential for preparers and auditors to make decisions about accounting issues that are not specifically covered by FASB standards or other authoritative literature. It is considered that if the conceptual framework makes sense and leads to relevant information, and if financial statement users make the necessary effort to fully understand it, their confidence in financial statements and their ability to use them effectively will also be enhanced. No one who supports the establishment of a conceptual framework should be labouring under the illusion that such a framework will automatically lead to a single definitive answer to every specific financial accounting problem. A conceptual framework can only provide guidance in identifying the relevant factors to be considered by standard setters and managers and auditors in making the judgments that are inevitable in financial reporting decisions. A Classical Model of Accounting: The Framework Expanded Historically, the particularized information, which constituted the emergence of accounting, was embedded in a framework for control of human behaviour. With the advent of exchange replacing a sustenance society, and with exchange ultimately producing a private economy, accounting derived its second, and in modern times considered its most important, function as a planning instrument. The classical model simply states that behavioural patterns do exist in the structural development of accounting; that is, given a stimulus there will be a response which is direct reaction (an expected reaction) to that stimulus. One can relate this model to the classical model in economics, in which supply and demand for a commodity react in an expected manner due to a change in price. Figure 3 is a geometric illustration of the classical model. The special features of the model are: (a) Stimulus (S) = Demand; Response (R) = Supply (b) Equilibrium (E) = Stimulus = Response (c) Environmental Condition (EC) = Price (d) Accounting Concept (AC) = Product A Test of the Validity of the Model If the classical model does exist in accounting, the historical observations (see table I) should then bear testimony to its existence. The evidence to support this model is purely historical. However, no parallel should be drawn between this thesis (stimulus/Response) and Toynbees (1946, 88) line of inquiry: Can we say that the stimulus towards civilization grows positively stronger in proportion as the environment grows more difficult? Consequently, the criticism directed at his work should not be considered even remotely as applicable to this inquiry (Walsh 1951, 164-169).On the other hand, only in the extreme can the accusation levelled at Kuhn [1962] be directed here, that the conceptual framework (classical model of accounting) as presented may subsume too many possibilities under a single formula (Buchner 1966, 137). More appropriately, this study is undertaken along the lines suggested by Einthoven (1973, 21): Accounting has passed through many stages: These phases have been largely the responses to economic and social environments. Accounting has adapted itself in the past fairly well to the changing demands of society. Therefore, the history of commerce, industry and government is reflected to a large extent in the history of accounting. What is of paramount importance is to realize that accounting, if it is to play a useful and effective role in society, must not pursue independent goals. It must continue to serve the objectives of its economic environment. The historical record in this connection is very encouraging. Although accounting generally has responded to the needs of its surroundings, at times it has appeared to be out of touch with them. The purpose of this line of inquiry is to put into perspective concepts which have emerged out of certain historical events. (In this treatise, accounting concepts are considered to be interlocking with accounting measurement and communication processes; thus, whenever the term concept is used herein, it is to be understood that accounting measurement and communication processes are subsumed under this heading.) These concepts collectively constitute, or at least suggest, a conceptual framework of accounting. The classical model is postulated as follows: For any given environmental state, there is a given response function which maximizes the prevailing socio-economic objective function. This response function cannot precede the environmental stimulus but is predicated upon it; when such response function is suboptimal, the then existing objective function will not be maximized. In a dysfunctional state, a state in which environmental stimulus is at a low level a level below pre-existing environmental stimuli, disequilibrium would ensue. In any given environment, the warranted response may be greater or less than the natural or actual response. When environmental stimuli cease to evoke response, then the socio-economic climate will be characterized by stagnation as the least negative impact of disequilibrium conditions, and decline when such environmental stimuli are countercyclical. Stage 1 In this period, (1901 to 1920) the environmental stimulus was corporate policy of retaining a high proportion of earnings [(Grant 1967, 196-197); (Kuznets 1951, 31); (Mills 1935, 361,386-187)]. This period is the beginning of corporate capitalism. The term corporate capitalism is used because it emphasizes the role in capital formation which corporations have ascribed to themselves. Hoarding of funds by corporations has reduced the role and importance of the primary equity securities market. The resource allocation process has been usurped by corporations (Donaldson 1961, 51-52, 56-63). The implication of such a condition is accentuated in the following statement: It is the capital markets rather than intermediate or consumer markets that have been absorbed into the infrastructure of the new type of corporation. (Rumelt 1974, 153). The hard empirical evidence of this condition was revealed by several tests of the Linter Dividend Model, which maintains that dividends are a function of profit, and are adjusted to accommodate investment requirements [(Kuh 1962, 48); (Meyer and Kuh 1959, 191); (Brittain 1966, 195); (Dhrymes and Kurz 1967, 447)]. Given the new role assumed by the corporation in capital formation, the investment community (investing public) became concerned with the accounting measurement process. The accounting response was verifiability (auditing) to demonstrate the soundness of the discipline. Productivity of existing measurements had to be verified to satisfy the investors and creditors. The Companies Act 1907 required the filing of an audited annual balance sheet with the Registrar of Companies [(Freer 1977, 18); (Edey and Panitpadki 1956, 373); (Chatfield 1956, 118)]. Thus, auditing became firmly established. The function of auditing measurements is the process of replication of prior accounti ng. Accounting is differentiated from other scientific disciplines in this aspect of replication. Replication is a necessary condition in sound disciplines; however, replication is generally undertaken in rare instances. In accounting, on the other hand, replication is undertaken very frequently for specified experiments business operations at the completion of the experiments business (operating) cycle. These experiments business operations, cover one year; at the end of the year, the experiments are reconstructed on a sampling basis. Auditing is the process by which replication of accounting measurements are undertaken. Publicly held and some privately held corporations are required to furnish audited annual financial statements which cover their business activities on an annual basis. Stage 2- This period, (1921 to 1970) witnessed the reinforcement of corporate retention policy. This condition shifted the emphasis of the investor to focus on the Securities market in the hope of capital gains, because of the limited return on investment in the form of dividends. Indubitably, investors concern was shifted to market appreciation through stock price changes reflecting the earnings potential of the underlying securities (Brown 1971, 36-37, 40-41, and 44-51). With the securities market valuation of a companys share (equity) inextricably linked to the earnings per share, the emphasis is placed on the dynamics of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by requiring an income statement as a fundamental part of a set of financial statements [(Freer 1977, 18); (Chatfield 1974, 118)]; although an audit of such statement was not explicitly stipulated, it was implied. The accounting response of this period is extension of accounting disclosure [(Chatfield 1974, 118); (Blough 1974, 4-17)].The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulus. In the U.S.A., the Securities Act of 1933 and then the Securities and Exchange Act of 1934 were enacted, providing for a significant involvement of the government in accounting. Stage 3- This period is characterized by the social awareness that business as well as government must be held socially accountable for their actions. Business can transfer certain costs to other segments of society, thus business benefits at the expense of society; and government can not only squander hard earned dollars but through its policies affect adversely the welfare of various segments of society. This awareness is epitomized in the thesis posited by Mobley [1970, 763]: The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social well-being. Therefore, a measure limited to economic consequences is inadequate as an appraisal of the cause-effect relationships of the total system; it neglects the social effects. The environmental stimulus of corporate social responsibility evoked the accounting response of socio-economic accounting a further extension of accounting disclosure. The term socio-economic accounting gained prominence in 1970, when Mobley broadly defined it as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behaviour. Accounting disclosure was to be expanded beyond its existing boundaries beyond the normal economic consequences to include social consequences as well as economic effects which are not presently considered (Mob1ey 1970, 762). Approaches to dealing with the problems of the extension of the systemic information are being attempted. It has been demonstrated that the accounting framework is capable of generating the extended disclosures on management for public scrutiny and evaluations [(Charnels, Co1antoni, Cooper, and Kortanek 1972); (Aiken, Blackett, Isaacs 1975)]. However, many measurement problems have been exposed in this search process for means to satisfy the systemic information requirement of this new environmental stimulus [(Estes 1972, 284); (Francis 1973)]. Welfare economics, as a discipline, has always been concerned with the social consequences of governmental and entrepreneurial actions, but the measurement and communication problems are, and always have been that of the discipline of accounting (Linowes 1968; 1973). The Conceptual Framework: A Continuing Process Presented above, the stimulus/response framework exhibiting structural adequacy, internal consistency and implemental practicality has demonstrated, unequivocally, its effectiveness over the centuries. The systemic information of financial accounting is the connective tissue of time in a financial perspective. The systemic information of managerial accounting is non-connective, but rather reflects events in a decision-making perspective. This can be best illustrated in the table below: (Draw a table) The process of concept-formation is a special type of learning. The formation takes time and requires a variety of stimuli and reinforcements. The process is never fully determinate for even when the concept is well, it can suffer neglect or inhibition and it can be revived by further reinforcement or modified by new stimulation (Emphasis added.) (Meredith; 1966, 79-80). A body of concepts and interlocking measurement and communication processes (types of information stocks and flows; constraints on information allowable values and methods of measurement; media of communication quantitative and qualitative) has been developed over the centuries. This set of concepts and interlocking measurement and communication processes has emerged as responses to specific stimuli at specific points in time to satisfy specific information needs. It is this body of concepts and interlocking measurement and communication processes, which is subject to amplification and modification that constitutes the conceptual framework of accounting. Possibly, with other modifications or amplifications deemed necessary, the conceptual framework as presented above can serve as an expressly established framework to enable preparers and auditors to make decisions, which would conform and be upheld, about accounting issues that are not specifically covered by FASB standards or authoritative literature. A conceptual framework is necessary because in the first place, to be constructive, paradigm setting must develop and connect to a reputable body of perceptions and objectives. A severely developed theoretical outline should facilitate the FASB to issue additional functional and reliable standards in due course. A coherent set of principles and regulations should be the outcome, since they would be constructed upon a similar basis. The framework should augment fiscal statement users indulgence of and self-assurance in economic reporting, and it has to improve comparability amongst companies fiscal reports. Secondly, latest and emerging realistic problems ought to be more rapidly unravelled by reference to an existing outline of fundamental supposition. It is complicated, if not unfeasible, for the FASB to recommend the appropriate accounting action promptly for circumstances like this. Accountants in practice, nevertheless, ought to resolve such exertions on a routine basis. With the application of excellent verdict and with the facilitation of a commonly acknowledged conceptual scaffold, practitioners may discharge certain options promptly and then centre their attention on a tolerable dealing. Over the years various associations, commissions, and concerned persons developed and printed their personal theoretical frameworks. However, no particular framework was unanimously acknowledged and relied on practically. Identifying the necessity for a commonly acknowledged structure, the FASB in 1976 initiated effort to construct a conceptual structure that would possibly be a foundation for setting book-keeping principles and for reconciling fiscal reporting disagreements. The FASB has given out six Statements of Financial Accounting Concepts that recount to monetary reporting for commerce schemes. These include: 1, Objectives of Financial Reporting by Business Enterprises, that presents objectives and intentions of book-keeping. 2, Qualitative Characteristics of Accounting Information, that inspects the descriptions that make book-keeping information helpful. 3, Elements of Financial Statements of Business Enterprises, that offer descriptions of objects in economic statements, for instance, revenues, assets, expenses and liabilities. 4, Recognition and Measurement in Financial Statements of Business Enterprises, that lays down elementary acknowledgment and dimension standards and direction on the kind of information that should be officially integrated into economic assertions and at what time. 5, Elements of Financial Statements, which substitutes number 3 and increases its extent to comprise non-profit institutes.6, Using Cash Flow Information and P resent Value in Accounting Measurements, that gives a structure for using probable expectations of cash flows and outline principles as a foundation for measurement. The figure below is an overview of the conceptual framework. (Diagram) In the initial stage, the purposes classify the aspirations and rationale of book-keeping. Ideally, book-keeping principles developed with accordance to a theoretical structure will upshot in book-keeping reports that are extra helpful. At the subsequent stage are the qualitative descriptions that make book-keeping information functional and the essentials of monetary report, that is, liabilities, assets, among others. In the third stage are the dimension and acknowledgment perceptions employed in instituting and affecting book-keeping principles. These conceptions include suppositions, ideologies, and restrictions that illustrate the current reporting atmosphere. First Level: Basic Goals The major goals of monetary reporting are to give information which is: (1). Helpful to those concerned with the creation of savings and credit judgment and have a sensible perception of commerce and financial performance. (2). Useful to current and prospective financiers, creditors, as well as other users in gauging the quantities, instances, and ambiguity of prospective cash flows and (3). Concerns financial capital, claims to such possessions, and the adjustments in them. The goals consequently, begin with a broad concern regarding information that is valuable to financier and creditor assessments. That apprehension constricts to the financiers and creditors concern in the outlook of accepting cash from their investments or credits to commerce ventures. Ultimately, the goals centre on the monetary declarations that provide information useful in the assessment of prospective cash flows to the business enterprise. This advancement is known as judgment effectiveness. It has been said that the golden rule is the central message in many religions and the rest is elaboration. Similarly, decision usefulness is the message of the conceptual framework and the rest is amplification. In giving information to users of monetary reports, general-purpose financial statements are prepared. These reports give the most helpful information feasible at negligible expenditure to diverse consumer groups. Principal to these goals is the conception that consumers require logical acquaintance of commerce and economic book-keeping issues to comprehend the facts contained in economic reports. This fact is essential. It implies that in the groundwork of monetary statements, a stage of rational proficiency on the part of consumers can be alleged. This has an effect on the method and the scope to which data is accounted for. Second Level: Fundamental Concepts The objectives of the first level are concerned with the purposes and intentions of book-keeping. Between the second and third levels, it is essential to give particular theoretical construction blocks that elucidate the qualitative descriptions of book-keeping knowledge and describe the essentials of monetary reports. These theoretical construction blocks outline a connection involving the why of book-keeping (the goals) and the how of book-keeping (acknowledgment and capacity). Qualitative Descriptions of Book-keeping Facts Deciding on a suitable accounting technique, the quantity and kinds of facts to be revealed, and the layout in which data ought to be presented entails establishing which option provides the most helpful information for assessment making intentions (judgment convenience). The FASB has recognized the qualitative descriptions of book-keeping facts that differentiate enhanced (extra valuable) facts from substandard (less valuable) facts for assessment creation intentions. Additionally, the FASB has acknowledged particular restrictions (cost-benefit and materiality) as a component of the conceptual structure. The descriptions might be analysed as a hierarchy. Assessment Creators (Users) and Understandability The makers of judgement differ extensively in the nature of assessments they formulate, the way they formulate these assessments, the facts they already have and any other relevant information that they may acquire from their own trusted sources, and their aptitude to process the facts. For knowledge to be helpful there ought to be a correlation (relationship) involving these consumers and the judgment they create. This connection, understandability, is the eminence of facts that authorizes realistically knowledgeable users to distinguish its connotation. To demonstrate the significance of this connection; suppose that IBM Corp. gives a three-month income statement (interim statement) that illustrates temporary income way down. This statement gives appropriate and dependable facts for assessment creation intentions. A number of users, upon evaluation of the statement, choose to retail their stock. While others do not comprehend the content and importance of the report, they are aston ished when IBM proclaims a lesser year-end share and the worth of the stock turns down. Therefore, even though the facts presented were exceedingly appropriate and consistent, it was futile to those who did not comprehend it. Prime Qualities: Reliability and Relevance Importance and dependability are the two major virtues that make book-keeping information helpful for assessment making. As assured in FASB Concepts Statement No. 2, the qualities that distinguish bet

What Were The Characteristics Of Reaganomics Economics Essay

What Were The Characteristics Of Reaganomics Economics Essay The basis for Reaganomics can be traced back to the late 1960s and 1970s when after two decades of steady growth and very low inflation the US economy suffered from exceptionally high inflation along with a very slow growth rate, a phenomena that became known as Stagflation. The continuously high unemployment rates throughout the 1970s were another feature of stagflation. This was caused by a number of different factors namely the failure of the dominant post-war Keynesian policies to deal with the rising inflation and unemployment which primarily were focused on the demand management side of economics through expansionary fiscal and monetary policies. Furthermore the Keynesian belief that unemployment and inflation were mutually exclusive based on the Phillips Curve led to persistent efforts to promote artificially low levels of unemployment through increasing government spending and establishing price controls which worsened the soaring inflation rates. In addition to the Keynesians failures to deal with the domestic issues the US economy faced competition from industrial and developed countries such as Britain, France, Germany and Japan for the first time since the end of second world war. The US benefited from massive expansion of its economy during and after the war years whilst other nations suffered from substantial damages to their infrastructures. However by the mid 1960s the European and Japans economies had recovered and had developed technologically more advance and productive economies compared to America. During the period 1950 to 1973, fixed capital stock in the United States grew at an annual rate of 2.9% a rate that would prove impossible to achieve once stagflation dominated the economy. In contrast, Britain, Germany, Japan and France had annual average growth rates in capital stock of 4%, 6.1%, 7.6% and 4.5%, respectively (Marc Eisner , 1995). As well as increased international competition the external shocks to th e US economy in the 1970s such as the oil crisis of 1973 where price of oil quadrupled, along with higher commodities prices caused an even greater pressure on price levels. The economic and social difficulties caused by the combinations of these factors led to a major demand for a shift in economic policies and was the main promise of Ronald Reagans 1980 election campaign. In February 1981 the new administration revealed its Program for Economic Recovery. This program was based on a mixture of different theories namely Monetarism which calls for the Federal Reserve to limit the growth of the money supply in order to curb inflation and Supply Side policies that require a reduction in taxes to increase the incentive to work, save and invest. (John Palmer 1982). These became to be known as Reaganomics and its basic elements were; controlling inflation by restricting the supply of money, reducing income and capital gains marginal tax rates, reducing regulation and intervention in markets and reducing government expenditure whilst increasing defence spending. The objective of Reaganomics was relatively clear, it was designed to increase saving and investment s which combined with deregulation and having healthier markets would lead to a higher economic growth. Reducing government expenditure and controlling the supply of money was assumed to not only bring inflation down but also to reduce the ever increasing government deficit. The success of the program largely depended on the success of all of its individual elements. The administration believed by restricting the supply of money, the rate of increase of total spending in the economy, nominal GNP would go down and this was a necessary condition for reducing inflation. In order to curb inflation and spending whilst reducing unemployment at the same time there had to be a degree of control over inflationary expectations and a significant rise in productivity to counter the rise of labour costs. The administrations commitment to monetary control and balancing the federal budget would help to correct the inflationary expectations whilst the increase in productivity would be achieved by the increase of nations savings to encourage private and productivity-raising investments as a result of tax cuts and elimination of government deficit. Furthermore the stimulus to productivity and production resulting from such tax cuts would increase the national income which in turn would offset the revenue loss that lower tax rates cause. (Herbert Stein, 1988) Thus the failure of any individual element of the program would lead to the collapse of the whole program or at the very least significantly reduce its desired effect on the economy. Restoring price stability by curbing inflation therefore was one of the major priorities of the Economic Recovery Program. This was based on the monetarist view that a steady reduction in money supply growth whilst managing inflationary expectations effectively would be the best way to reduce inflation. The Reagan administration hoped to achieved this without causing a painful transition period of high unemployment and loss of output therefore it was essential for businesses, workers and investors to fully have confidence in governments ability to succeed and thus react accordingly. Although neo-Keynesians argued monetary restrain would almost certainly lead to a further increase in unemployment and would push the economy into a recession as prices and wages are sticky or sluggish and relatively unresponsive to monetary policies in the short run. (32) However according to the Rational Expectations school of thought individuals would realise and anticipate the benefits of a well adver tised monetary policy and would be willing to accept lower wages and prices for their goods and services and hence would avoid any unpleasant consequence of a drop in output levels. (31). The administration believed the war against inflation would be relatively short and pain free. Thus the Federal Reserve under the leadership of Paul Volcker attempted to decrease inflation rates by controlling the adjusted monetary base which is the total amount of currency in circulation or in the commercial banks deposits in the Federal Reserve. This was done by controlling the reserves supplies to the banking system through the Federal Reserves purchases and sales of government securities and the amount it required banks to maintain in reserves against their deposits. The Federal Reserve also controlled -albeit to a lesser extent- the money supply especially the narrower form of money (i.e. M1) such as currency and checkable deposits. (R.E) As a consequence the inflation fell from its double digits peak in 1980 to below 4% by the summer of 1982, however this success in curbing the inflation had a devastating impact on the economy. The tight credit control led to further increases in interest rates as investment fell. The gross national product fell by more than 2.5% whilst unemployment rates peaked at 11% in 1982. It seemed clear Reagans ambitious plans to reduce inflation and maintain a healthy economic growth simultaneously had failed. (State Blue book). Although by July 1982 the Federal Reserve eased up its tight grip on the money supply and the expansionary fiscal policies by the administration led to the recovery from the recession. The economy grew by 6.8% by 1984 with unemployment figures dropping to 7.4% first and then to 5.4% in 1988 whilst the GNP also increased, standing at 4.5%. Inflation remained low for the remainder of Reagans administration dropping to as low as 1.1% in 1986 before standing at around 4% towards the end of the decade. However despite this positive economic figures its important to take into account the external factors that created a far more favourable economic environment throughout the 1980s compared to the previous decade. The main cause of inflation in the late 1970s was the high food and energy prices partly caused by the oil crisis of the 1973 and the Energy crisis of 1979 (in the wake of the Iranian revolution) however as a result of the sharp decrease in demand for oil in developed countries and the virtual collapse of OPEC, the oil prices decreased by two third between 1980 and 1985. (state source). Moreover expansionary fiscal policies such as federal subsidies for farmers and an inflated dollar despite having a negative impact on the budget deficit, contributed to price stabilisation as food prices fall and imports became cheaper. the collapse of OPEC, food surpluses, the debt inflated dollar and measurement corrections in the role of home ownership sots in calculating the Consumer Pri ce Index accounted for 52.3% of the reduction in inflation with the remainder attributable to the rescission induced unemployment rates. (end with a conclusive sentence?). Balancing the budget was another top priority of the Reagans administration however throughout his two term as president the deficit continued to grow as a result of the loss in government revenue caused by the Economy Recovery Tax Act of 1981 and the largest peace time defence spending since the Second World War. (Midterm report). The deficit that was under 35% of the GDP in 1980 had increased to over 55% of the GDP by the end of the decade. The idea that having an unbalanced budget would have damaging consequences for the economy was another monetarist element of the Reagans administration. This was a clear rejection of the Keynesian view that stated the government could stimulate the economy by increasing its deficit which in turn allows it to increase expenditure and investment in the private sector resulting in an increase in aggregate demand, total output and employment levels as long as the economy isnt performing at its maximum capacity hence outweighing the costs of financin g the deficit. In contrast the monetarist insisted on the need for a balanced budget claiming that even though government on one hand could give money to people through higher expenditure it would have to take an equal or higher amount back to finance its debts. The administration therefore attempted to decrease the deficit and eventually balance the budget by as early as 1984.It intended to do this by reducing government expenditure as a percentage of the GDP from 23% to 19.5%. (industrial book) In its Program for Economic Recovery it introduced substantial cuts in state aid programs such as Medicaid, food and nutrition programs, extended unemployment benefits and housing assistance whilst reducing subsidies for new energy technologies, public service employment and student aids. (Mid term). Although the effectiveness of such cuts in expenditure and the target of balancing the budget by 1984 turned out to be extremely optimist and unrealistic. The administration failed to achieve its objective mainly because of its inconsistent policies. For instance whilst trying to reduce the deficit it introduced the Economic Recovery Tax Act in the summer of 1981 reducing marginal income tax rates by 25% causing a major loss of revenue for the governmen t. The administration argued such revenue loss would be offset by a rise in savings, investments and output levels however as the economy entered a recession in 1981 mainly due to its tight monetary policy the deficit continued to rise. Furthermore the government increased defence spending steadily throughout the decade, in 1982 the defence budget rose by $7.3b and later by $33.1 in 1986. (R.E). The governments failure to reduce its deficit had severe consequences for the economy especially during the 81-82 recession. The major problem with the deficit was the financial cost of financing the debt itself, this was estimated to be close to $184.2b or 14.7% of the budget in 1990. (s.bb) The administration attempted to raise funds by selling securities such as government bounds which due to their secure nature and high rates of return attracted investors and capital. However this had a negative knock on effect on the economy too since by extracting billions of dollars per year from the national saving pool which had already been in decline since the 1950s (shrinking to 2.4% of GDP in 1988 from 7.8% in the 1970s) the government took away scarce capital from the private sector leading to the crowding out phenomena. This is when the government and the private sector compete for the same limited capital available in the market hence causing a reduction in the expansion of businesses and firms. This loss of capital further translates into higher interest rates and lower levels of investment which in turn leads to a loss of competitiveness and reduction in the output levels, subsequently increasing unemployment and pushing the economy deeper into the recession. Overall it had quickly become apparent that the administrations goal of balancing the budget was clearly unrealistic. Despite its desire to reduce the deficit the introduction of tax reductions and increasing the defence spending more than offset any gains made from the cutbacks in the federal expenditure. The centrepiece of Reagans tax cuts was the Economic Recovery Act signed into law in 1981.

Comparing and Contrasting the Novel and Movie Version of The Grapes of

Comparing and Contrasting the Novel and Movie Version of The Grapes of Wrath John Steinbeck wrote the The Grapes of Wrath in 1939 to rouse its readers against those who were responsible for keeping the American people in poverty. The Grapes of Wrath tells the story of the Joad family, migrant farmers from Oklahoma traveling to California in search of an illusion of prosperity. The novel's strong stance stirred up much controversy, as it was often called Communist propaganda, and banned from schools due to its vulgar language. However, Steinbeck's novel is considered to be his greatest work. It won the Pulitzer Prize, and later became an Academy Award winning movie in 1940. The novel and the movie are both considered to be wonderful masterpieces, epitomizing the art of filmmaking and novel-writing. Although both the novel and movie form of Steinbeck's The Grapes of Wrath are considered to be American classics, the novel provides a deeper understanding of the story's time and meaning. Absent from the film, the novel's interchapters provide a greater understanding of the time in which The Grapes of Wrath takes place. First, in the movie it is unclear why the Joads are forced to abandon their farm. It is described very briefly by Muley Graves, leaving the audience in a state of confusion. However, in the novel, Chapter 5 explains exactly why the farmers are forced to leave. In this interchapter, Steinbeck uses a dialogue between a farmer and a representative from a bank; the farmer is forced to leave because the bank, or the"Monster" as Steinbeck says, needs to make a profit, and if the farmer cannot produce any goods to pay off debts, then the bank forecloses the land. This happened to many farmers in the 1930's due to a dr... ...h provides a more sensational experience than the movie. The novel gives the reader a complete feeling of the time period. It describes in every detail the situation of the Joads, as well as other farming families forced to be refugees from their homeland. On the contrary, the film leaves the reader questioning as to what exactly is happening in America in the 1930's. The novel enthralls the reader with its beautiful descriptions of the setting, and its deep symbolism. On the other hand, the film is barren, dry of symbolism and color. The movie is focused solely on the plot, depriving the audience of Steinbeck's unbelievable writing skills. Despite the fact that both the movie and novel form of Steinbeck's Grapes of Wrath are viewed as American classics, the movie is almost insufferable when compared to the wonderful masterpiece in the novel form of Grapes of Wrath.

A War America Could have Won :: American America History

A War America Could have Won North Vietnam was battling for ownership of South Vietnam, so they could be a unified communist nation. To prevent the domino effect and further spread of communism, the USA troops in 1965 went into action against the Viet Cong until 1975. Not only did the greatest superpower in the world get bested by a third world nation, but also lost badly. Perhaps this war could have been won, or prevented in the first place. The USA could have and should have won this war, with a combination of better weapons usage, better tactics and better support from their home country. The First American combat troops in Vietnam landed at Da Nang in 8 March 1965 to defend the air base. With the exception of the nuclear weapon, every piece of equipment in America's mighty arsenal was used in the war. The USA President Lyndon Johnson said "Our goal was to deter and diminish the strength of the North Vietnamese aggressors and try to convince them to leave South Vietnam alone"#. Johnson limited the conflict to an air war at first, hoping to pound away and push the Viet Cong into giving in. He used planes such as the B-52 bomber to try to win the war as quickly as possible. So he unleashed a continuous bombing raid on North Vietnam. This was the raid known as 'Operation Rolling Thunder'. American scientist created an array of ultra-sensitive devices to detect the army. THE B-52 dropped bombs in large amounts of the defoliating gas, Agent Orange. Hundreds of millions of acres of jungle were destroyed and even fields of rice paddies were poisoned because of Agent Orange. Agent Orange was supposed to eliminate the Viet Cong's advantageous hiding places, but it only turned the people the American's were fighting for against them even more. Yet another type of bomb was used. Napalm was also another mistake. By using a flammable jelly to literally burn up all of North Vietnam, the USA not only killed more civilians than soldiers, but also raised several ethnical questions. Weighing the consequences of using weapons such as napalm and Agent Orange, the USA quite possibly could have won the Vietnam War completely through the use of air power. More tonnage of ordinance was dropped in any given week during Vietnam than during all other wars in the history of the world combined.

Causes of the Great War :: World War I History

Causes of the Great War The impact of the First World War is still with us. In many respects the events of modern Europe are a direct result of what happened during World War I. Adolph Hitler himself was a product of the First World War. World War I also gave Russian communists opportunity to overthrow the government in Russia and proclaim communism. The events that took place in "No Mans Land" definetly had an impact on the wars to come. The First World War had many causes. The spark of the Great War was the assassination of the Archduke Franz Ferdinand, soon to be at the throne of Austria-Hungary, and his wife by a Serbian nationalist, while traveling through Sarajevo. The Archduke was chosen as a target because Serbians feared that after he was at the throne, he would continue the persecution of Serbs living within the Austria-Hungary Empire. The Serbian terrorist organization, the Black Hand, had to carry out the assassination. The Arms Race is the second cause. Britain at that time was the largest empire in the world, and it also had the largest navy. The navy was so big and strong because the British needed to protect their empire and maintain the sea routes between the different colonies. Kaiser William of Germany hated and envied Britain for having a stronger navy than his. He increased the German navy and built many warships. Britain responded with building more ships and increasing its navy too. This started a race for building more and better warships and it created tension and competition between those two countries. The system of alliance were another major cause of the War. There was a feud between France and Germany about controlling the colonies, which leads to a greater conflict, the Great War. Europe at that time was divided into two rival alliance systems: Triple Entente that included Great Britain, France, and Russia and the Triple Alliance, which included the Central Powers of Austria- Hungary, Germany, and eventually the Turkish Empire. In order to balance the power, France and Russia signed an alliance. Russia saw itself as the 'protector of Slavs' in the war, and immediately mobilized. When the war began, the German decision that if they were going to have to fight Russia and France, they would strike at France first according to the Schlieffen Plan, and then turn West to Russia.

Mormonism – Church of Jesus Christ of Latter Day Saints

I. IntroductionMormons is the common name of members of The Church of Jesus Christ of Latter-day Saints, a Christian body to United States origin. The name is from the prophet Mormon, whose writings, members believe, form the sacred Book of Mormon.The present-day church is descended from the persecuted sect that established a self-sufficient colony in the barren dessert of Utah in 1847. The Mormons still have their major strength in Utah, but have expanded into other sections of the country and have made converts in many foreign countries. Headquarters are in Salt Lake City, Utah (Davies, 2003).The purpose of this study is to: (1) know the history of Mormonism; (2) analyze the beliefs, practices, and organization of the movement from a biblical (Christian) perspective and; (3) explain the movement’s response to Biblical claims of Jesus Christ as well as why or why not I believe this group deserves the label of Contemporary Religious Movement (Cult).II. BackgroundA. HistoryMorm onism was founded by Joseph Smith (1805-1844), who lived as a youth near Palmyra, western New York. At 14 he began to have visions. In 1827, he announced that after revelation in 1823 he found golden plates with hieroglyphics, which he translated with divine aid and published as the Book of Mormon (1830). The golden plates were not made public, but 11 men testified that they had seen them. Smith founded the church in 1830 with sex members. The sect grew rapidly in numbers (â€Å"Interview of Martin Harris†).In 1831 the Mormons established their first temple in Kirtland, Ohio, near Cleveland, but the group suffered severe financial problems and lost many of its members.  Other Mormons settled in Independence, Missouri. Soon forced to move because of the hostility of their neighbors, they next founded the town of their neighbors, they next founded the town of Far West in Caldwell County. In 1838-39 they were driven out of Missouri because of religious prejudice and fear of Mo rmon political power.The refugees next settled in Commerce, Illinois, and renamed the town Nauvoo. Here on swampy land along the Mississippi the Mormons built an impressive city of about 20,000, then the largest city in Illinois. Again there was religious persecution and bitter strife over the growing political power of the Mormons. A new source of conflict was the doctrine of polygamy introduced by Joseph Smith. In 1844, Smith was murdered by a mob. Because of continued harassment by their neighbors, the Mormons abandoned Nauvoo in 1846 (â€Å"Mormonism’s History,† 2006).III. DiscussionThe Mormons believe their church is the true modern successor of the early church of Jesus Christ. The church’s aim â€Å"is to prepare the world, by the preaching of the restored gospel and the founding of the Latter-day Zion, for the Messiah’s second coming and the advent of the millennium.A. BeliefsThe Mormons accept the Bible as sacred and look upon the Book of Mormon as equal to it in authority. But I strongly believe that there is no book in the world that would equal to the Bible, not even the Book of Mormons because this Scripture (Bible) is God-breathed as stated in second Timothy chapter 3 verse 16 â€Å"All Scripture is God-breathed and is useful for teaching, rebuking, correcting, and training in righteousness.† This would mean that the writers of the Bible are inspired and anointed by the Spirit of God (Barlow, 1997).The Book of Mormons tells the history of an ancient band of Jewish exiles believed by Mormons to be the ancestors of the American Indians but the Bible is silent about it. Other books of scripture are the Doctrine and Covenants, a collection of revelations given through the founder, Joseph Smith; and the Pearl of Great Price, containing the writings-not found in the Bible-which Mormons believe are revelation of Abraham and Moses. Moreover, I contest that the church should not be under the beliefs of its founder but s hould be followed by the teachings of Jesus Christ, who is the head of the church.The Mormons believe in continuous revelation by God. Yes, I agree to it but the revelation must always be in the context of the Scripture; thus, anything that is not in the word of God is not of God. In addition, the Mormons believe that God the Father and his son Jesus Christ appeared to Joseph Smith. Individual members may receive revelations from God for the guidance of their own lives. But only one man at a time may receive revelations from God for the whole church, and he is the president of the whole church. Mormons emphasize faith in Jesus Christ and repentance for sins (Barlow, 1997).I disagree to what the Mormons believe because no one ever sees God. Even Moses and Abraham and other great men of God did not see him face to face because no one can stand in his presence for he is a Holy God. When God appeared to Moses, God showed himself in a form of burning bush and Moses trembled because of Go d’s presence. Moreover, God can do anything he wants to do because he is an omnipotent God. He can speak to different people at the same time. He doesn’t only reveal himself and speak to the leader of the church but also reveal himself and speak to us individually through the Holy Spirit and his words because God has no favoritism.B. PracticesThe Mormons baptize by immersion for the remission of sins and practice laying of hands for the gift of the Holy Spirit. Holy Communion is celebrated with bread and water. In the Bible, the remission of sin is through the blood of Jesus Christ. Water baptism is mentioned in the Bible but it simply signifies that you buried your old life and new life has waited for you.The Mormons have two practices exclusive with them: baptism for the dead and celestial marriage. Baptism for the dead is chiefly for ancestors not baptized as Mormons; a living person is baptized in proxy for the dead. A celestial marriage is one in which a couple is married under the authority of the priesthood in a Mormon temple and is â€Å"sealed for eternity† so that in the celestial kingdom the family the family relationship will be resumed. Marriages outside a temple are for life on earth only (Givens, 1997). From the 1840’s until 1890, Mormon doctrine permitted â€Å"plural marriage,† or polygamy. I would say that these teachings are not found and written in the Bible. Our marriage to our partner here on earth is only temporary.Mormon temples are used only for secret rites, primarily those of celestial marriage and baptism of the dead. They are open only to Mormons of good standing. Sunday services are held in local churches called ward halls, and non-Mormons are welcomed. Visitors may also enter the Tabernacle in Salt Lake City, which is used for conferences and concerts (Davies, 2003).Mormonism looks upon health as a spiritual value and bans the use of liquor, tobacco, coffee, and tea. Recreation is encouraged. Th ere is emphasis on education and on work and thrift. The church operates a vast welfare program for its members who are in need, and it disapproves of public aid. Members support the church by tithing (giving one-tenth of their gross income).   On the other hand in the Bible, we are taught that our body is the temple of the Living God as stated in first Corinthians chapter 6 verses 19-20 that is why we should take care of our bodies because we need to glorify God—body, soul and Spirit.IV. ConclusionIn conclusion, I will base my belief according to the word of God which is the  Bible so I would say that Mormonism or the Church of Jesus Christ of Latter Day Saints is a cult because it does not follow fully to the word of God. They have practices and beliefs which cannot be found in the Scripture. As I said earlier, anything that is not from the word of God is not of God. Though they may claim that they believe on Jesus Christ yet their practices are not in line the teaching s of Jesus.Reference:1. â€Å"Mormonism’s History†. CHRISTIAN APOLOGETICS AND RESEARCH   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   MINISTRY.      http://www.carm.org/lds/beginning.htm   2006.2. â€Å"Interview of Martin Harris.† https://user.xmission.com/~research/about/docum4.htm3. Barlow, Philip L. (1997). Mormons and the Bible: The Place of the Latter-Day Saints in   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   American Religion. Oxford University Press. New York.4. Davies, Douglas J. (2003). An Introduction to Mormonism. Cambridge University Press.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Cambridge, England.5. Givens, Terryl L. (1997). The Viper on the Hearth: Mormons, Myths, and the Construction of Heresy. Oxford University Press. New York

To What Extent was Gorbachev to blame for the Collapse of the USSR Essay

Gorbachev was to fault for the collapse of the USSR for miscellaneous filths. in the main because of his two new policies. Glasnost ( spic-and-span Freedom and Openness ) and Perestroika ( stinting Restructuring ) . However. in that respect were a few external factors which helped do the prostration of the USSR. such as the signification Yeltsin had on Russia and how states were distorting tired of the all t venerable Communist brass itself. Gorbachevs settle was to do the Communist system croak better by leting deal to go on their say in how the system could be improved and to do the Soviet system of cardinal planning of doing to a greater extent efficient.However. it merely allowed pot to openly box the system and shortly mint treasured to acquire rid of it. prototypical. the C emeritus struggle created a crisis in the USSR. The weaponries race with the ground forces had become so expensive that Soviet support criterions became worse as more(prenominal) tha n m wizy was spent on arms. Soviet Farming was inefficient there wasnt adequate nutrient. so metric slews of grain had to be imported from the USA. The commie governing was going more and more corrupt and was unable to run into demands of in high spirits action criterions like the due west for the Soviet muckle. The USSR had been at war with Afghanistan since 1979.The war was a complete catastrophe because it cost one meg millions of dollars and 15 000 Soviet force personnels were killed. Already large number ruled under communism were get downing to pick up uneasy. Mikhail Gorbachev came to power in 1985 in the USSR and radically changed Soviet Policies. He became normal secretary of the Communist Party. He was more open to the West than old make passers and offered a solution for the current state of affairs. He introduced two major(ip) new policies. Glasnost and Perestroika. Glasnost meant vernal Freedom and Openness. In this policy the Soviet people won new rig hts.First 1000s of political captives were released. including the ill-famed Andrei Sakharov. Peoples were told of the atrociousnesss committed by Stalins dictatorial authorities. Free lead was allowed and military muster was to be abolished. Perestroika meant Economic restructuring. Gorbachev wanted to do the system of production more efficient. nevertheless corruptness in the Soviet authorities was excessively great. So he was unable to see through with(predicate) his programs. Gorbachev changed distant policy. In 1987. a disarmament pact was signed. called the INF ( Intermediate-range Nuclear Forces ) .The USSR and the USA concord to take all medium grasp missiles from Europe within three old ages. In 1988. Gorbachev announced the immediate light in the arms reserve and the shape of military personnels in the Soviet fortify forces. Gorbachev tried to better dealingss with the West. He met the US president Reagan several times. one of which was at the Geneva Summit in 1985 . In 1988. Gorbachev abandoned the Brezhnev Doctrine. He told the UN that people in a flash had a pick in easterly Europe and that the USSR wasnt traveling to argument them any longer.Gorbachev announced the complete secession of Soviet military personnels from Afghanistan in 1988. In 1978. the Communist Afghan authorities secured a pact with the USSR that allowed them to inquire for military fear when they required it to contend against the Mujahideen Rebels. In 1979. they requested for armored combat vehicles and choppers. this was approved. They so started inquiring for platoons. The USSR was in a flash a do it hesitating on O.K.ing this. In July 1979. Ameri fucking president Jimmy Carter funded for the Afghan Rebels and allowed them to secure more and better arms. Besides the CIA conducted anti commie propaganda in the localities.In September. the substitute Prime Minister of Afghanistan. Hafizullah Amin took power after(prenominal)wards the shot of President Taraki. The Soviets saw this as destabilising and on celestial latitude 27th they clear-cut to occupy Afghanistan in an effort to hasten the communist authorities. It lasted nine old ages. and was referred to as the Soviets Vietnam. The USSRs usurpation cost them a great quite a little out of money. Gorbachev offered what he thought to be a solution for this. The negative affects of communism can be highlighted by looking at the predominating conditions in Hungary and Germany. after(prenominal) the war. the USSR helped set Rakosi. a barbarous Stalinist in quiver of Hungary. He was unpopular and in 1956. the people of Budapest protested against his authorities. The secret constabulary were catch down. Khrushchev allowed the broad Nagy to go Prime Minister. After Austria stated itself a impersonal responsibleness in 1955. Nagy hoped that Hungary could make the same. In 1956. Nagy tell the terminal of communism there by retreating from the capital of Poland treaty and keeping indige nt elections. In response to this. Soviet armored combat vehicles invaded Hungary. 20 00 Hungarians were killed or injured.Nagy was arrested and shot. Kadar became atomic number 61 curate and ensured trueness to the USSR. Western states didnt assist the USSR. This was the first move make by Khrushchev to demo he was tough. The Berlin palisade was built in 1961. In 1949. Stalin stop the Berlin encirclement. Two new provinces formed were eastmost Germany ( Democratic Republic ) and West Germany ( national Republic ) . Between so and 1961 everywhere two and a half million people fled to West Germany. The communist authorities of eastern hemisphere Germany was worried and so do a 30-mile barrier across the urban center of Berlin.It was fortified with morseling wire and shape gun stations and separated East and West Berlin. Anyone who tried to get past East Berlin was shot. so West Berliners were now separated from friends and household. More unrest continued. this cut with Poland. Solidarity played a major portion in 1980 when Polands people rebelled. Solidarity was lead by Lech Walesa and it demanded the right to diminish and to be consulted on all major determinations impacting their life and on the job conditions. Solidarity started after the communist authorities firm to push pecuniary values due to the foreign debt in Polands economic system.It was an anti-communist social motion. which by 1981 attracted nine million members. It was specially strong because of the support from the Catholic Church. General Jaruzelski took over the state in 1981 and declared Martial Law. Solidarity was banned and nutrient monetary values were raised 40 % . However. in 1989. free elections were held in Poland and Solidarity won. This was able to go on now because of Glasnost. Glasnost was assisting easterly European states to really turn by from socialism. this had a really negative impact on Gorbachev. The Cold War was eventually over.Communism fell all over Eastern Europe in 1989. Hungary opened its confines with Austria in May. Poland held free elections in June. Solidarity won and a new non-communist authorities came to power. many a(prenominal) East Germans crossed through Austria and into West Germany and the Berlin wall was banged down in November. In 1990 Germany was reunified. Anti-communist presentations took topographic point in Czechoslovakia and the communist authorities collapsed in December. In December a revolution in Romania began against the criminal and corrupt government with dictator Nicolae Ceausescu and he was executed on Christmas twenty-four hours.The Warsaw Pact ended in 1991. Communism was rejected in the USSR. The chief nationalities in the Soviet Union demanded independency. particularly the Baltic democracies. Latvia. Lithuania and Estonia. Gorbachev tried to forestall the rise of nationalism in the Baltic democracies with military force. and he bit by bit started to lose control. The anti-communist Ru ssian president was pick out in 1991. Boris Yeltsin was an opposition of Gorbachev and became powerful and popular. He demanded the terminal of communism domination and the dividing up of the USSR. This led to a crisis in 1991.The old communist leaders feared the reforms. so they decided to acquire rid of Gorbachev this was an try takeover in 1991. A military base tried to prehend power by capturing Gorbachev but Yeltsin rallied the Russian people to adjudge and the ground forces supported him. the putsch failed. The Soviet democracies shortly became independent and the USSR did non be any longer. Gorbachev lost his power and had to vacate. Communism in Russia was dead. To reason. there were assorted factors which affected the prostration of the USSR. nevertheless I believe that Gorbachev was chiefly to fault because of his new policy Glasnost.Glasnost enabled people to hold free address. Gorbachev believed that it would assist trace the Communist system but or else it ruined the system by leting people to openly knock it. Wagess were really low. people could now see the differences between their life style and the Wests life style. particularly when the uncensored Olympics were on. Communism was non pass good on the job conditions any longer. Soviet Young persons were non allowed to see certain movies. listen to certain music or Western wireless Stationss. In the Republics people were tired of being told what to make by Russia all the clip. they wanted to regulate themselves.Glasnost allowed them to knock and protest. Finally this got them independency and the brotherhood was deteriorating. The attempted putsch of 1991 triggered the terminal of the Soviet Union. Yeltsin rallied the Russian people to defy with the support of the ground forces. the putsch failed and the Soviet Republics became independent and the USSR ceased to be. Yeltsin similarly had a big affect on the Russian people to act upon them to turn away from communism. Gorbachev allowed people to turn away from communism. which finally lead to the prostration of the USSR.