Friday, December 27, 2019

A Devastating Civil War - Free Essay Example

Sample details Pages: 4 Words: 1153 Downloads: 5 Date added: 2019/05/08 Category History Essay Level High school Tags: Civil War Essay War Essay Did you like this example? Decades of growing political tension around the issue of slavery between North and South culminated in the form of Civil War on April 12, 1861 when Confederate artillery opened fire on Fort Sumter in Charleston, South Carolina which belonged to the Federal government. The war was fought from 1861 to 1865. It was a conflict which divided the United States into two parts: Union (North) which was led by President Abraham Lincoln and the Confederacy (South) which was commanded by Jefferson Davis. Don’t waste time! Our writers will create an original "A Devastating Civil War" essay for you Create order All the states involved in the war supported their sides valiantly. Both groups were eager to win and establish their way of law and order in the country. However, people in all states specially those residing in the Southern states such as Texas etc had to face enormous difficulties in this political based ruthless war which not only led to the bloodshed of thousands of men, women and children but also caused intense damage to the infrastructure and economy of US. In the US Civil War life in the Confederate states (South) was disastrous and the state of Alabama provided significant economic and military support for the Confederacy which it joined in 1861 after seceding from the Union. Life in the South during the Civil War was a time of almost universal suffering and sacrifice. For almost one million Southern men fought for the Confederacy, their lives were mixture of adventures and hardships. About one third of them aged between eighteen and twenty five. Just a few days into the war, these young men faced homesickness combined with reality of war: cold, hunger, bloodshed and boredom often interrupted with a great risk of death. However, not all men had to endure the tough sufferings of fighting. The Exemption clause in Confederacys Conscription act allowed thousands of urban men such as blacksmiths, shoe makers and tanners to stay back home due to keep the daily business and activity alive in Southern cities such as New Orleans and Montgomery. Before the Civil War, women were seldom seen as head of families. They lived under protection of their husbands or fathers and were expected to marry, have children and take care of the home. However, with the men on the battlefields, the women in the South assumed new responsibilities which were strenuous for them. They worked the fields on farms, supervised plantations, at ordinance factories , became teachers in schools and plenty of them served as nurses in the army to help wounded soldiers recover. They also got involved in activities such as making care packages for the soldiers in the war which consisted of food, clothing, blankets, boots and other essentials. During the war, many slaves armed themselves and started terrorizing white women and children since there were very few white men to stop them. A Louisiana native Kate Stone described in her journal that once three black Negroes armed with weapons broke into their house only to terrorize, loot and vandalize. (Yancey 40). This created a sense of isolation and terror among women. The South also suffered immense food shortages. The Union had imposed a complete blockade on Southern ports which stopped the flow of goods. It also faced heavy inflation levels due to extreme printing of money. Faced with the fear of not being able to afford what they needed, people started hoarding which made goods more valuable and added to the inflation. For example, flour which costed $6 a barrel in 1861 sold for $500 a barrel in 1865 (Yancey 22). The state of Alabama provided vital economic support for the Confederacy during the Civil War. Just like today, the economy of the state was mostly based on agriculture. Alabama was known as ?The Cotton King as cotton was grown in large amounts which helped in earning huge sums of money due to its high value as it is a cash crop. Although Union imposed a blockade in the South, cotton grown in Alabama was exported to Europe as raw material which helped to earn funds. Alabama also had fourteen mills by 1860, with the largest ones being in Tallassee and Prattville. During the war, the Tallassee mills supplied cloth for uniforms for the Confederate Army, and in 1863 a carbine rifle manufacturing facility also was constructed there. Alabamas antebellum metal manufacturing industries also played an important role. These factories not only provided jobs but manufactured iron sheets, tin and copper products agricultural and domestic consumption (Encyclopedia of Alabama). During the civil war , these factories provided pig iron to the ordinance factories in Selma to make weapons. Therefore, Alabama utilized all of its resources to increase Confederacys earnings. Alabamas military services for the confederacy are perhaps the most important of all. The Selma Ordnance and Naval Foundry, also known as the Selma Naval Foundry and Ironworks and the Selma Arsenal and Gun Works, was a leading manufacturing center for the South during the Civil War. It was a manufacturing depot for ammunition, shot, shell, canon, powder, canteens, and clothing. The ordinance factories also produced canons meant for coastal defense such as 6.4 and 11 of the 11 inch Brooke canons (Sledge 122). The gunboats Gains, Selma and Morgan and the famous CSS Tennessee were built and outfitted in Selma. These Confederate ships took part in the Battle of Mobile Bay. The worlds first submarine to sink a warship CSS Hunley was also built and tested in Mobile, Alabama. H.L Hunley with the help of an engineer McClintock who was from New Orleans designed two submarines. H.L Hunley imported sorely needed guns and ammunition from Cuba for the submarine (Walker 10). Manpower was Alabamas most significant military contribution to the Confederacy. Alabama sent more than 120,000 soldiers to fight and 29% of the men never returned home (Gillon 98). Thus it outlines, Alabamas big sacrifice for the South. Alabama produced one of the finest Confederate officers in both the army and navy. Alabama born Lt. Colonel John Pelham was given the title ?Gallant Pelham after the Battle of Fredericksburg due to his superb commanding techniques (Encyclopedia of Alabama). The famous war hero, General James Longstreet was one of most prominent generals in the Confederate army. Although he was not a native Alabamian, he moved to Morgan County in Northern Alabama with his mot her after his fathers death (Wert 25). Alabama provided the Confederacy with four major generals: John H. Forney, Henry D Calyton, Robert Rodes, Jones M Withers and commissioned 36 Brigadier Generals such as John Pegram and Alexander Peter Stewart (Alabama Department of Archives and History). The Civil War was devastating for the South. It left all states including Alabama in state of ruin. Approximately 620,000 people died in the war including the non combatants. People suffered all sorts of pain on both sides either by struggling to survive or by loosing loved ones. The State of Alabama performed a vital role and its sacrifices and services for the Confederate cause are priceless. The Civil War left the whole nation in shock and we should all vow to never let history repeat itself.

Thursday, December 19, 2019

Jehovah s Witness Home Has Its Ups And Its Downs

Growing up in a Jehovah s Witness home has its ups and its downs. Whether your parents are Jehovah s Witnesses or they started having a bible study, there are plenty of up sides and down sides. Religion is a strange thing to deal with; it is also a choice for each and every individual on this planet. As a Jehovah s Witness, you must put gods will first, before anything. In the publications â€Å"Questions Young People Ask: Answers That Work† Volumes from The Watchtower Bible and Tract Society of New York, are actual young people who are Witnesses; they express the ups and the downs. These publications refer to scriptures in the New World Transcription of the Holy Scriptures Bible, (or in any bible you may have at home) as well as other information in encyclopedias and dictionaries. Overall, The Young People Ask Volumes go over topics such as dealing with family, identity, the classroom, sex, morals and love, behavior, feelings, physical change, money, time, and worship to thei r God; Jehovah. (Young People Ask Vol. 1 and 2) The faith in a youth as a Jehovah s Witness depends on how badly they value a friendship with God, their conscience and what they chose to do, and not to do as well as what to believe, and not to believe. In school, for example, youths may or may not be afraid to share their belief as a Jehovah s Witness. A Young man named Kaleb expressed that there were plenty of time for him to talk about his beliefs, yet he let those times pass (121). Why? YouthsShow MoreRelatedReligious Conflict Between The Nazis And Jehovah s Witnesses1575 Words   |  7 Pagesbehavioral grounds, among them Communists, Socialists, Jehovah s Witnesses, and homosexuals,† states The United States Holocaust Memorial Museum . 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There are many religions in Singapore considering the fact that many ethnic groups exist. That is to say, there are many religions in Singapore as a result of their different beliefs. It is home to ten religions. ComingRead Moreloss and grief2960 Words   |  12 Pages Anger, Bargaining, Depression, and Acceptance and later added to more, Shock and Testing. The stages are set up in the following way – Shock Stage – The first response in hearing the unpleasant news, the person may freeze and be unable to take in what is being said. Denial Stage – This is a defence mechanism it is the refusal to accept what has happened. Anger Stage – This is when the person will suffer feelings of rage and may look for someone to blameRead MoreEssay on Liberty University Bibl 323 John Module 7 Notes9691 Words   |  39 Pagesthose you gave me.’ Then Simon Peter, who had a sword, drew it and struck the high priest’s servant, cutting off his right ear. (The servant’s name was Malchus.) Jesus commanded Peter, ‘Put your sword away! Shall I not drink the cup the Father has given me?’ Then the detachment of soldiers with its commander and the Jewish officials arrested Jesus. They bound Him and brought Him first to Annas, who was the father-in-law of Caiaphas, the high priest that year. Caiaphas was the one who had advisedRead MoreEssay on HNC Social Care Grief Loss3644 Words   |  15 Pagesor illness, gaining a criminal record (identity loss), losing our job, home or ending a relationship; we all experience loss that will trigger grief but some experiences can be less in tense. Kubler-Ross (2005) argued that there were five stages of grief, these being the following stages: Denial, Anger, Bargaining, Depression and Acceptance. She believes these five stages of grief are part of the framework that makes up our learning to live with the one we have lost and feels these stages make

Wednesday, December 11, 2019

Tax Incentives For Mergers And Acquisitions Of Companies Accounting Essay Example For Students

Tax Incentives For Mergers And Acquisitions Of Companies Accounting Essay Business restructuring is an built-in portion of the new economic paradigm. As control and limitations give manner to competition and free trade, rationalisation and reorganisation are a necessary accompaniment. The different principles for concern combinations, acquisitions, amalgamations, by-products, divestitures and demergers co-exist without any contradiction. In the words of Dhananjaya Y. Chandrachud, Corporate Restructuring is one of the agencies that can be employed to run into the challenges and jobs which confront concern. The jurisprudence as evolved in the country of amalgamations and mergers has recognized the importance of the Court non sitting as an appellant authorization over the commercial wisdom of those who seek to restructure concern. Amalgamation is but simply one of the many signifiers in which corporate restructuring may happen. The term by and large denotes an agreement whereby the assets of two companies vest in one.The more specific legal term used in Companies Act, 1956 is amalgamation , in which two or more companies are fused into one by amalgamation or by taking over by another.Amalgamation may happen either by the transportation of two or more projects to a new Company, or by the transportation of one or more projects to an already bing company. Strictly talking, merger does non embrace within its range the mere acquisition by a company of the portion capital of another, go forthing the latter to go on its project. However, the context in which the term has been used clip and once more may bespeak that it is intended to include such an acquisition.On the footing of the implicit in aims and modes involved, farther categorization of the different sorts of corporate restructuring is besides possible, like Leveraged Buy-Outs ( LBO ) and Management Buy-Outs ( MBO ) etc. Amalgamation may besides take topographic point as a portion of reconstruction of two or more companies. The term coup detat, though distinguishable from amalgamation as per the proportion of acquisition, keeping of control and the modes involved, is frequently considered to be a portion of the wider look mergers and acquisitions or M A ; A . Assorted growing schemes are adopted by companies as portion of their restructuring programs. In instances where the bing portfolio is sought to be retained, the schemes by and large adopted include joint ventures, rights issue, new equity and penchant issues. But in cases where the corporation is taking at revamping its expression, it goes for amalgamations, merger and direction buy-outs. There are several advantages in amalgamations and acquisitions ( M A ; A ) cost film editing, efficient usage of resources, acquisition of competency or capableness, revenue enhancement advantage and turning away of competition are a few. While coup detats are regulated by SEBI, M A ; A falls under the Companies Act. Companies frequently undertake M A ; A to acquire the benefit of carry frontward and set off of operating losingss or revenue enhancement recognition. Amalgamation, being a concern combination, attracts particular intervention in assorted financial legislative acts. The term signifies the creative activity of an entity, which either took in its crease the bing concern of other entities or the creative activity of a new entity by uniting the concern of different entities. Need to hold particular financial Torahs to minimise the ambiguities in determining revenue enhancement liabilities of the combined entity led to the specific revenue enhancement commissariats in the Income Tax Act 1961. This necessitates a particular expression at the revenue enhancement inducements provided under the Income Tax Act in instance of an M A ; A. While the IT Act involves several complex characteristics and commissariats refering to unifying companies, dearth of clip and infinite has precluded the research worker from discoursing all those commissariats in item and merely those commissariats ordering inducements in instance of a amalgamation have bee n examined in this undertaking. Outline1 Tax INCENTIVES IN MERGERS AND ACQUISITIONS UNDER THE INDIAN LAW2 Definition of Amalgamation 3 Incentives provided by the Income Tax Act4 A. Carry Forward and Set off of accrued loss and unabsorbed depreciation allowance5 B. Outgo incurred in set uping merger6 C. Shipping Business7 D. Depreciation8 E. Expenditure on Scientific Research9 F. Expenditure on acquisition of patent or right of first publication and on know-how10 G. Bad Debts of the transferor company11 H. Deduction in regard of net incomes of certain companies12 I. Levy of Interests13 J. Investment Allowance14 Applicability of Capital Gains Tax15 Lacunae in the jurisprudence16 Misuse of the jurisprudence Tax INCENTIVES IN MERGERS AND ACQUISITIONS UNDER THE INDIAN LAW Definition of Amalgamation The term amalgamation , though non defined under the Companies Act, 1956 has been defined in the Income Tax Act in the undermentioned words: Section 2 ( 1B ) : merger in relation to companies means the amalgamation of one or more companies with another companyor the amalgamation of two or more companies to organize one company ( the company or companies which so unify being referred to as the mixing company and the company with which they merge or which is formed as a consequence of the amalgamation, as the coalesced company ) in such a mode that ( I ) all the belongings of the mixing company instantly before the merger becomes the belongings of the amalgamated company by virtuousness of the merger ; ( two ) all the liabilities of the mixing company instantly before the merger becomes the liabilities of the amalgamated company by virtuousness of the merger ; ( three ) stockholders keeping non less than three-quarterss in value of the portions in the amalgamating company ( other than portions already held in this instantly before the merger by, or by a campaigner for, the coalesced company or its subordinate ) become stockholders of the amalgamated company by virtuousness of the merger, otherwise than as a consequence of the acquisition of the belongings of one company by another company pursuant to the purchase of such belongings by the other company or as a consequence of the distribution of such belongings to the other company after the weaving up of the first-mentioned company. Brief Psychoanalysis of A Perfect Day for Bananafish EssayG. Bad Debts of the transferor company A replacement in concern can claim tax write-offs of bad debts in regard of debitors taken over from Predecessor Company. H. Deduction in regard of net incomes of certain companies Sections 80-IA, 80HHA, 80HH, 80-Isupply certain inducements to industrial projects on the footing of net incomes derived by them. This benefit is besides available to the amalgamated company for the unexpired period. I. Levy of Interests Sections 234A, 234B and S. 234C provide for levy of involvements for late filing of return of income, default in payment of Advance Tax and for postponement of Advance Tax severally. In a strategy of merger, the coalesced company can non presume that its income will be more than the prescribed bound under the Act for the payment of Advance Tax and therefore involvement under these subdivisions can non be levied. J. Investment Allowance Under S. 32A ( 1 ) , with regard of a ship, aircraft, machinery, works etc that is owned by the assessee and is entirely used for the intent of concern, a tax write-off in the nature of investing allowance of a sum equal to 25 % ( 20 % for the ship, aircraft, machinery, works etc. specified in S. 32 ( 8B ) ) of the existent cost will be allowed. As per Section 32A ( 6 ) , if any of these assets has been transferred by a strategy of merger, so the amalgamated company shall go on to bask the balance of the said allowance outstanding to the mixing company, with the allowed period for such allowance being carried frontward in the appraisals of the former, but every bit long as the prescribed period of eight old ages has non lapsed, with the coalesced company being subjected to the same conditions as the mixing company sing those assets. Applicability of Capital Gains Tax S. 45 of the Act negotiations of levy of capital additions revenue enhancement in the event of transportation of capital assets. S. 47 lists out transportations, which shall non be considered for capital additions revenue enhancement. Subsection ( six ) reads as follows: Any transportation, in a strategy of merger, of a capital plus by the mixing company to the amalgamated company if the latter is an Indian company. This is the place of jurisprudence since the mixing company merges it self with the amalgamated company and thereby dissolves itself without weaving up. The stockholders in the amalgamating company are allotted in stead of their original portions and therefore no capital additions revenue enhancement is attracted.This proviso goes a long manner in easing amalgamations and acquisitions by giving a immense revenue enhancement alleviation. Decision After a elaborate treatment on the commissariats of Income Tax offering inducements for amalgamations and acquisitions, it remains to see the existent image. Lacunae in the jurisprudence It is sometimes argued that the benefit of unabsorbed depreciation, carry frontward of losingss etc are available to specific sectors like fabrication, telecom, transportation, hotels etc under S. 72A and non the service sector. The inquiry arises as to why this benefit is non available to the service sector as a whole, particularly when service sector in India is turning at a frantic infinite. Consequently, the revenue enhancement benefits should be extended to the service sector as a whole, including air hoses, health care, fiscal services, etc. On the other manus, another job with the revenue enhancement inducement proviso relates to the conditions that are by and large attached. The post-merger conditions are particularly rather restrictive e.g. the status for go oning the loss-making concern for 5 old ages and having 75 per cent of the fixed assets for 5 old ages. A amalgamation is by and large effected to cut down on the losingss being incurred by the mixing company. If the coalesced company is forced to go on the same concern, so it is non profitable for the project at all. There are besides a few ambiguities present in the commissariats because of the manner they have been drafted. Under S. 80-IB, revenue enhancement vacation is non available to the mixing company in the twelvemonth of merger. Consequently, in instance the amalgamation is effectual from a day of the month other than April 1, the revenue enhancement vacation is non available to either of the companies for the period get downing April 1 till the day of the month of consequence. A more rational attack would be to let the revenue enhancement benefit for the twelvemonth to be split between the companies based on the day of the month of consequence, as is allowed in instance of current twelvemonth depreciation. Misuse of the jurisprudence It has been noted on juncture more than one that companies routinely amalgamate and merge with their loss-making sister concerns to avoid paying revenue enhancements. Furthermore they sometimes claim to hold set up a air current energy works or something like that and claim 100 per cent depreciation. These have been happening with changeless frequence and therefore needs attending of the legislators. All these revenue enhancement grants or loopholes in the Torahs allow companies to lawfully cut down their revenue enhancement load by smart revenue enhancement planning. It should be the privilege of the authorities to look into into each instance of merger before allowing the inducements, and hence amend the jurisprudence consequently.

Wednesday, December 4, 2019

There are many short and long term affects of vict Essays - Behavior

There are many short and long term affects of victimization especially in relation to adolescence. Adolescence carries many different emotional and physical responses to biological changes in children and these changes can be affected by violence and abuse sustained by the adolescent. The statistics that have been formulated in regard to continuations of violence and the sources of the violent behavior have become staggering. Experts amidst researchers and policymakers have managed considerable thought toward understanding how short and long term victimization changes adolescents and influences abuse, including drugs, alcohol, and other substance abuse along with mental health difficulties. The understanding of immediate affects abuse would have, how it relates to voluntary behaviors, how victimization translates from adolescence to adulthood, and how it affects adulthood as a whole would be the main focus. Being a victim of crime is a common experience for both adolescents and adults. Victimization happens more to adolescents than it does to adults. The outcomes of being a victim of crime tend to be stronger among adolescent victims than adult victims. According to the National Youth Survey study they examined the consequences of adolescent victimization. The survey seems to focus on how being a victim of crime during the adolescent years seems to affect the negative outcomes when they become an adult. These negative outcomes include voluntary behaviors (e.g., committing crime, using illicit drugs) and involuntary outcomes (e.g., mental health problems). The Bulletin begins with an overview of the research literature on the consequences of criminal victimization. Bibliography: Menard, Scott; Short-and Long-Term Consequences of Adolescent Victimization; Youth Violence Research Bulletin; Office of Juvenile Justice and Delinquency Prevention and Centers for Disease Control; February 2002 http://www.ncjrs.gov/pdffiles1/ojjdp/191210.pdf Chapter 3 Specific Justice Systems and Victims' Rights (Section 1 Supplement); June 2002; http://www.ojp.usdoj.gov/ovc/assist/nvaa2002/chapter3_1sup.html Darkness to Light; Confronting Child Sexual Abuse with Courage; Copyright 2001-2005 Darkness to Light; http://www.darkness2light.org/KnowAbout/featured_articles.asp Siegfried, Christine B, MSSW; Ko, Susan J., Ph.D.; Kelley, Ann, Ph.D.; Victimization and Juvenile Offending; National Child Traumatic Stress Network Juvenile Justice Working Group; 2004; http://www.nctsnet.org/nctsn_assets/pdfs/edu_materials/victimization_ju venile_ offending.pdf The Leadership Council on Child Abuse The Economic Cost of Child Abuse to Society; 2005; http://www.leadershipcouncil.org/1/res/costs.html Dennis, Michael, Ph.D.; Advances in Adolescent Substance Abuse Treatment and Research; April 20, 2005; http://www.new-futures.org/pdf/1-advances-in- adol.pdf Conclusion; Short and Long-Term Consequences of Adolescent Victimization; Youth Violence Research Bulletin; February 2002; http://www.ncjrs.gov/html/ojjdp/yv_2002_2_1/page4.html