A Devastative Gulf War - Free Essay Example

Sample details Pages: 3 Words: 970 Downloads: 9 Date added: 2019/05/17 Category History Essay Level High school Tags: Iraq War Essay War Essay Did you like this example? The Iran-Iraq war, also known as the Gulf War lasting from 1980 until 1988 caused a lot of devastation for all countries involved. There were over 500,000 causalities combined. It was the beginning of chemical weapons being used in the middle east. This war embraced western intervention and encouraged foreign policy change. The conflict began when Iraq was greedy for more oil, and wanted to take over the oil industry in the middle east. Iraq wanted to conquer more territory in order to have easier access to the gulf. Therefore, they decided to attempt to neutralize Iran, their neighbor. Iraqs president at this time was Sadaam hussein . He lacked military experience, he did not use strong sustainable military tactics, executed many generals, and over estimated the power and strength of his army. Iraq invaded Iran in seven different areas, all areas strategically decided. The tacts that Iraq used were successful in smaller areas, but proved to be not as successful in large citifies. Iraq invaded Iran with a five to one military power ratio and used very advanced weapons at first. After just 48 hours, Iran began to fight back. Don’t waste time! Our writers will create an original "A Devastative Gulf War" essay for you Create order This attack was shortly after the Iranian revolution. This is one reason that Iraq decided to attack Iran. Unfortunately for Iraq, Iran was stronger than ever after the revolution, and people came together to fight against their countrys enemy. Iran used local civilian resistance at first, and did not rely on advanced weaponry. Iranians began a self sacrifice war. Citizens of all ages joined the military, and although they lacked training, their love for the country proved to be enough. Irans president was Hewhemi Rafsajani. This man was recruited from the military and had gained a lot of respect during and after the revolution. Rafsanjani could n to only simplify complex military tactics, but he was also thought to be a genius. In 1985, the war of cities began. The war of cities consisted on both Iran and Iraq firing missiles into each others population, and on August 12, 1986, Iraq bombed Irans oil-loading facilities. After only a short period of time Iraq realized that Iran was begging to win. In order for Iraq to retain its pride it voluntarily backed out of the territories it had conquered on January 6, 1987. This was not carried through, and Iraqs president was proven guilty for the same thing that he executed many generals for. Fake claims and lies. After this, the war only got more bloody. Iraq became desperate and started using chemical weapons. This was not only a shock to Iran, but also to the rest of the entire World. No-one could comprehend the amount of devastation these weapons could bring, and were scared of the future with them. The chemicals that were used in this deadly attack were soon after found to be made in Iraq, being overseen by the president himself. These chemical weapons were extremely deadly, the most devastating was the skull missile that was brought from Russia, this one devastated over 350 miles after being fired, along with over 5,000 people in some instances from a singular bombing. Many people all over the World were shocked at the use of these deadly weapons. Iraq not only used them against their enemies ruthlessly, but these weapons also killed Iraqs own people in the process. This war began affecting civilians areas and land almost more than just warfare areas. Civilians fled from all over to find safe places for their families. Thousands of civilians on both sides were killed and injured. Towards the middle of the war is when Kurdistan got involved. Kurdistan is a place in Northern Iran. Iran supplied the Kurdish with supplies to fight against Iraq, also their long time enemy. Iran used the Guerrilla groups to fight against Iraq, and this was very impactful for Iran against Iraq . The war in the North against the Kurds was solely about Oil for Iraq. Iraq wanted complete control of the industry, and to take over any competitors. The United States got involved as soon as they saw the industry being put in jeopardy. Not only does the United States rely heavily on the Middle Eastern Oil Industry, but so does Russia. Both the United States and the Soviet Union have strong militaries and a reason to step in to the War. Ronald Reagan, the United States President at the time announced action to protect the oil shipping through the gulf. The United States did not want the soviets to have control of the Oil Industry, and therefore stepped in to help Iraq. The United States rena med and rebranded the Kuratt ships. This signaled to Iran that their previous advantage in the war was soon to be over. The Americans made effort to sink Iranian ships, and the war soon began to be solely in the Gulf. A mass casualty occurred when Iran accidentally fired a missile at a passenger jet carrying over 290 civilians. There were no survivors. Sadam Hussein announced victory to his people using over 100 billion dollars in weaponry and parading it through streets. On July 20th, 2988, the UN Security Council unanimously voted for a cease-fire, known as Resolution 598. After nearly two years of continuing conflicts, on August 15, Hussein offered a peace settlement to Iran. This ended the devastation that had lasted eight years. In conclusion, long lasting war between many different powerful countries did not end with victory, but with loss. With civilian and military deaths on all sides involved, all countries were left worse off than they were before the fighting began. The world was shocked not only from the use of chemical weapons and mass casualties, but also from the amount of carelessness and lack of respect for human life. At the end of the war, the United States prepared for the unknown unexpected, and for the dreaded continuation of the gulf war.

The On The Constitution, Is It Possible For Individuals

5 Paragraph Argument Essay Outline Based on the Constitution, is it possible for individuals in society to achieve quality? Introduction paragraph a. Hook: Creative Opening (quote, rhetorical question, historical event) There has been a lot talk on equality,How can we achieve equality as society together? b. Overview of your issue: What is your stance (give a brief summary) I believe that we can achieve equality as a society. Equality is something we should all have, equality is the state of being equal,especially is status,rights and opportunities. c. Explain how there is convincing evidence that equality is possible- use historical video Literature readings and†¦show more content†¦Yes we can achieve equality because we are advancing in every way, for example in schools we are giving children the right to express themselves, and other people are standing up for them. Women can vote now and our president has given them the right to get paid more. We are advancing in equality. Body Paragraph #1: Argue your claim using the first area of evidence. a. Topic Sentence: relates to your thesis For a very long time, women were not allowed to vote because they were just women, they were not â€Å"capable† for the things men could do. b. Concrete Detail #1: from a source to back you up Amendment 19th gives the right to women to vote. Before women could not vote just because they were women. It is not equality! Now that the 19th amendment is established it gives rights to women so they have some sort of equality. c. Commentary/Explanation #1: How did the detail prove your point? Think about how if no women could the population of men voting. We probably wouldn’t even have the presidents we do now (after the amendment was established) . Women give a whole new meaning, we also have the right to do what most men do. We would most likely not get the paid th same we do, we would be less than everyone else as least as the men. d. Commentary/Explanation #2: How did the detail prove your point? It proved my point by the world/ the untied states wouldn’t be the same. Everything would change that would have to do with equality and women

Taxation - Theory - Practice & Law Capital Gain

Question: Discuss about theTaxation,Theory,Practice Lawfor Capital Gain. Answer: Introduction The report centers on the detail analysis of Freds overall net capital gain covering the various related transactions, noted after his involvement in the purchase of his holiday house. The study basically denotes the importance of learning the required laws of calculation in order to understand the concepts of overall net gain and net loss. Fred, the example of study in this report, demands the understanding of law as the home functions, development, and renovation comes under the Australians law of government strategies which even includes other taxation laws as per the Income Tax Assessment Act of 1977. This is done to make computation (Mertens, 1942). Concerning with the net capital gain or loss of Fred, the report personally evaluates and analyses the various facts and figures relating to the explanation to set the capital loss/gain method. Here it is important to note that, there are transactions that do not follow the computational method of capital research. The term computati on is imperative to understand as the concepts of net capital gain/loss and superannuation adopts the computation functionality (Graetz Schenk, 2009). Every layout is basically based on the computation tool. Computation definition hence is described by various tax and law scholars with each definition carrying specific application for different purposes and situation. Superannuation is the process of accumulating or gathering funds from the people to give them at the time retirement (Cronin et al., 2013). Calculation of Capital Gain for Fred Computation Of Capital Gain For FRED For The Year Ended On 30 June Particulars Amount (in$) Total Amount (in $) Add: #Proceeds of selling holiday home in the current year 800,000.00 Less: Cost Base of holiday home in 1987 100,000.00 700,000.00 Less: Total legal fees 2100.00 697900.00 Add: Cost base of garage 20,000 717900.00 Less: Cost of garage after indexation 20000*123.4/71.3 34,614.30 683,285.70 Less: Agent commission 9900.00) 673,385.70 Less: Stamp duty payable on acquisition (2000.00) 671,385.70 Less: Previous Year Capital Loss Deduction (10,000.00) Total capital gain 661,385.70 Less: 50% discount for using property for more than 12 months (330692.85) Net capital gain 330692.85 Exceptions and Exemptions: As mentioned above, there are certain values or transactions that do not obey the capital gain or capital loss concept. So, here various examples are quoted in order to the get a clear idea of what are these values. Examples like reimbursement requested for any specific illness or injury, assets that are required before 20 September 1985, people having personal asset of $ 10,000. These examples are the values or the asset that are considered disdain if implemented. Cars, vehicles or motorcycle, again cannot be included in the capital profit/loss category and is disdained if owned for 10,000 or less (Bittker Rahdert, 1976). Other examples like the collection of items like painting worth $500 or less is not counted under the computation, various items like family homes that are detached from the original housing. What will be the answer if there is a sale of an antique vase? What about the answer if the loss is resulted from the sale of an antique vase. Well, if my analysis is concerned, Fred faces an utter loss because of his selling of the antique vase (Musgrave, 1969). This conclusion is deriving from the subtraction of the loss received by the sale of shares, which Fred intended for his personal or private use and hence his net capital is more than $ 10,000. An Overall Analysis on the Fringe Benefits and Fringe Benefits Tax It is now a known fact that the tax is a resultant of fringe benefit which indeed sets the introduction and importance of fringe benefit analysis. This report gives a detail account of the fringe benefit and fringe benefit tax including various context and discussions by different scholars. Fringe benefits cover the additional benefit that increases the employees salary. Subsidized meal, company car, health insurance and more are the distinct examples. Fringe Benefit anyway is described with various point of analysis (Vickrey, 1947). As per the employer point of view, Fringe benefit is considered as a free partner and contractor resting between two employees where in certain cases the tax is let off. These are few examples of fringe benefit under the taxation sanction (Bittker Rahdert, 1976). The fair market cost is included for all those receive fringe benefit tax, in that year. Fringe Benefit also gives advantage to the employee, their family and the acquaintances (Rowley, Tolliso n Tullock, 2013). This extra amount is added to the wage package or salary. Fringe benefit, unlike the income tax, is assessed every year from 1st April to 31st March. The fringe benefits tax (FBT), in Australia, is regulated by the Australian Fringe Benefit Tax Act, 1988. The FBT anyways, in the recent few years is classified into different sections, mentioned below: Expense payment fringe benefits Debt waiver fringe benefits Housing fringe benefits Loan fringe benefits Car parking fringe benefits Board fringe benefits Living away from home allowance fringe benefits Residual fringe benefits Property fringe benefits including the goods, property or shares Living Away From Home Fringe Benefits Living away from home, shortly addressed as LAFTA, is the allowances provided for living away from the original residence. The employer, in this case, gives the employee some benefit for staying away from the home for his personal duties. But the strategy sometime encounters disadvantages (Musgrave, 1969). Property Fringe Benefits In this type of benefit, the employee receives a discounted property from the employer, which is clearly seen in the case of Emma. Emma purchases a bathtub of cost $1300 whose actual market value is $2600. By this, she gets a discount of 50% from the company (Willis, Pennell Postlewaite, 2006). Board Fringe Benefits In Board Fringe Benefit, the employees are given with the permission relating to the two required meal of the day and accommodation (Blum Kalven, 1978). Housing Fringe Benefits In this type of benefit, the employee is provided with the right over the accommodation and rents or even license. The employee attains the residential rights, as the strategy grants the unit as a whole (Blum Kalven, 1978). Debt Waiver Fringe Benefits In this type of benefit, the employer lets off the employee from paying the debt. Car Parking Fringe Benefit Well, the application and utility of this benefit can arise in different situations like: if a car is parked in the area of the employer or if car parking exceeds the time frame like 7am to 7pm, in case if the car is parked in the employees place of work, if employment considered for granting a parking, is there is a commercial area available within 1 km radius of the employee work area or if the employee manages the car (Bittker Rahdert, 1976). Car Fringe Benefit In case of car fringe benefit, the employee receives a car either he has rented for his personal use or of his own asset. Expense Fringe Benefit In this type of benefit, the employer gives a certain amount to the employee to pay it to the third party and if not made, this will make the employee answerable or else the employee will recompense the expanses met in the end. Emma receives the advantage from the fringe benefit from the compensation for the vehicle and hence qualifies the expenses from it Loan Fringe Benefits Here the employee gets a loan that is at less interest rate that that of existing banks. For Emma, she got a loan of $500000 at 4.5% interest which is not like that accrued by existing banks. As FBT is taken, this is 47% rate (Friedman et al, 2000). FBT Consequences for the Company Car receives the fringe benefit and is given to Emma for her personal use according to the provision of FBTA, s 7. Depending on the cost basis strategies and other additional information, the constitutional methods are used here: Taxable value = (0.2 * $33,000 x 330/365) = $5,967 Base value = cost of the car Number of days car provided as fringe benefit = 330 (car listed for annual repairs and the car is unavailable for personal use. Accessibility of the car until Emma gives it to her employee, parked at airport. Emma receives no recipient for the reimbursement for the expenses. Repayment of Emmas motor vehicle expenses This is excused under FTBA, s 53 but is adapted for the expense payment fringe. Loan of $500,000 Provision of the loan is a loan fringe benefit: FBTAA, Div 4 Taxable value = $500,000 x (5.95% - 4.45%) x (212/365) = $4,356 NB: As Emma does not use loan for earning assessable income, no reduction is attained for tax under deductible rule. Purchase of bathtub for $1,300 Bathtubs are sold under the ordinary business plan of Periwinkle: FBTA, Division 11 as bathtub are considered as house fringe property. The taxable value of the bathtub is reduced by $1, 3000 for recipients payment of $650. Bathtubs are manufactured and distributed by Periwinkle to the public in the ordinary course business, hence the taxable cost= 75% x $2,600, which is in fact the lowest price sold to the public which equal to $1,950. Since the bathtub belongs to the house fringe benefit, the taxable value is decreased below s 62 FTBA considering as no other in-house advantage to the Emma in that year. After subtracting the taxable value from each fringe benefit, it is important to find out the Type/Type2 declaration of the fringe benefit. Car = Type 1 fringe benefit (as the amount is GST comprehensive and supposition is done about Periwinkle being unrestricted to input tax credits) Loan = Type 2 fringe benefit (it is a financial supply; therefore no GST is applicable) Assume that taxable value of bathtub is reduced to 0. Fringe benefits taxable amount = ($5,967x 2.0802) + ($4,356x 1.8868) = $12,413+ $8,219 = $20,632. Fringe benefits tax liability = 47% x $20,632 = $9,697 Therefore, Periwinkle must pay FBT of $9,697 in relation to the above items. What will be the Answer if Emma Purchases the Shares by Herself? The variation in the answer is expected. If Emma buys all the shares by herself by the means of $50,000 loan amount, then the cost will be used to produce income. It is because they take the dividends from the organization that is profitable and gets the amount of deduction from the equivalent interest rate. Loan fringe benefit, in this case gets lower by 10% ($50,000/$ 50,000) according to the deductible rule proposed under s 19 of the FBT Act. Conclusion and Suggestions After reading the study, it must be clear by now that the analysis of the case of the Periwinkle Company and Emma, the benefits received by Emma comes from the company. It has to pay under benefit tax which is directly exposed according to this advantage. Well, it quite evident that Fringe benefit has offered standard jobs to the employer. But it is matter of fact that the workers will certainly perform well if motivated properly, thoroughly, and continually (Bittker Rahdert, 1976). This why FBT must not anyway discourage the employees as it has a direct effect on their psychology and performance. FBT stress results in the discouragement of the employee affecting the work and leading to quitting of job and absenteeism. This will have a greater affect on the overall countrys economic condition and low income availability over the tax. As productivity encouragement persuades productivity, fringe benefit is given in order to motivate and encourage the employees to carefully allow the e mployee to keep good price at hand (Bittker Rahdert, 1976). This conceptual analysis on the case has resulted in the clear conclusion of the understanding of the term of capital gain/loss. The examples quoted are an attempt to make the basics apt and clear. The readers must correlate with the set examples and situations, to perform and adopt the meaning of the terms productively. References Areeda, P., Kaplow, L. and Edlin, A.S., 1988.Antitrust Analysis: problems, text, cases(p. 160). Boston: Little, Brown. Bittker, B.I. and Rahdert, G.K., 1976. The exemption of nonprofit organizations from federal income taxation.The Yale Law Journal,85(3), pp.299-358. Blum, W.J. and Kalven, H., 1978.The uneasy case for progressive taxation. University of Chicago Press. Friedman, E., Johnson, S., Kaufmann, D. and Zoido-Lobaton, P., 2000. Dodging the grabbing hand: the determinants of unofficial activity in 69 countries.Journal of public economics,76(3), pp.459-493. Graetz, M.J. and Schenk, D.H., 2009.Federal Income Taxation: Principles and Policies. Foundation Press. Handler, J., 1978. Social movements and the legal system.New York: Academic. Hogg, P.W., 2007.Constitutional law of Canada. Thomson Carswell. Kerwin, C.M. and Furlong, S.R., 1994.Rulemaking: How government agencies write law and make policy(Vol. 999). CQ Press. Mertens, J., 1942.Law of Federal Income Taxation(Vol. 10). Callaghan. Musgrave, P.B., 1969.United States taxation of foreign investment income: Issues and arguments. Harvard Univ Harvard Law School. Paul, R.E., 1954.Taxation in the United States. Rowley, C., Tollison, R.D. and Tullock, G. eds., 2013.The political economy of rent-seeking(Vol. 1). Springer Science Business Media. Surrey, S.S. ed., 1972.Federal income taxation: cases and materials(Vol. 1). Foundation Press. Vickrey, W.S., 1947.Agenda for progressive taxation. The Ronald Press Company. Willis, A.B., Pennell, J.S. and Postlewaite, P.F., 2006.Partnership taxation. Wright, C.A., 1970.Handbook of the Law of Federal Courts. West Pub. Co..

TAROM Romanian Air Transport

Question: Discuss about theTAROM Romanian Air Transport. Answer: Process for Online Booking Summary Specifications There are seven steps involved in the booking of the TAROM airline ticket. The first step includes the selection of the various attributes such as departure date, departure and arrival destinations which may be single or multiple, return date, type of trip, mode of payment, number of passengers, flight type and service class. Once these selections are made, next step includes the selection of flight and pricing method with an option to check the price. The matching details are then retrieved and displayed followed by the requirement to fill in the traveler details which include demographic and contact details. There is an option to select the seats as well followed by final purchase of the tickets. The tickets can be purchases instantly or within a period of 48 hours (in case of cash payments) and the reservation is required to be confirmed through the email sent on the registered email id. In case of instant payment, mode of payment is required to be selected such as debit card or c redit card and the details are required to be filled out. Once the booking is completed, a unique reservation number is generated to manage and modify the bookings later. The process exists to allow the users to book their flight tickets from any location and at any point of time. There are various options that are provided to the users in terms of their mode of payment, time of payment, choice of seats, choice of flight type and likewise. The automated process has been incorporated to ensure that the users can avail the services offered by TAROM with complete ease and avoid the repercussions of long queues at the ticket counters. The Business Process Modeling Notation (BPMN) of the entire process depicts the entire online booking process in the form of a map which is similar to the flowchart. BPMN map represents the various paths that can be followed to achieve the final goal that is the booking of an airline ticket [1]. For instance, there may be one user who may want to book a flight ticket in the economy class with mode of payment as debit card. On the other hand, there may be user who may want to book a return ticket through credit card. The BPMN map shows the various options and paths that are available for the users as per their preferences. Also, it brings out the usability of the entire process to ensure that maximum customer satisfaction is attained through the same [2]. Key Performance Indicators (KPIs) There are a number of KPIs that shall provide a clear picture of effectiveness of the entire process to achieve the business objectives. Hourly, Daily, Weekly, Quarterly, Monthly and Annual Bookings: The number of bookings that are done by the users through the online booking system will provide a picture of the ability to achieve the business objectives of the booking process. The primary objective of the online booking system would be to ensure that there is maximum number of sales that is maximum number of bookings done through the entire process; therefore a higher number will reflect better results. The same can be easily calculated with the automated online booking process that will reflect the orders completed at the required interval of time. There can also be partial and complete orders that can be retrieved from the system [3]. Site Traffic: There may be users who may not book the tickets online but check the flight frequency or price through the system. The higher the site traffic, the better will be the results in terms of the business objectives. The site traffic will be an essential KPI and can be calculated through a number of automated website analysis tools. These tools will also provide customized and automated reports on the type of site traffic and frequency of the same [4]. New Customer Order versus returning customers: There will be two types of customers on the site viz. new customers and returning customers. Every customer will be identified by a unique email id and the same shall be used to identify the number of new and returning customers over a period of time. This KPI will provide the picture on the customer engagement and popularity of the site in the market which are the two prime business objectives. The same can be calculated easily through the sales data of the automated online booking system. IT Based Process The example of online booking of airline tickets is an IT based process as it involved the use of Information Technology and Information Systems in the entire process and sub-processes that are associated with the same. There is an automated system that has been deployed that includes the automated code for various activities that are involved in the booking of an online ticket. For instance, the system sends an automated email to the registered email id of the customer as soon as the purchase is made. Also, the system retrieves the customer details in case of a returning customer and provides an option to modify the bookings through a unique reservation number [5]. Automated sub-processes like these have been deployed and implemented in the booking system which makes the entire process as an example of an IT based process. There is a front end and a back end that is present in the system wherein the front end of the system provides a graphical interface to the users to perform vario us activities involved in the booking of the ticket. On the other hand, the back end of the system is a database in which the entire information is stored and can be retrieved as and when required by the system. The presence of the front end and back end along with various interfaces to integrate them results in the overall functioning of the system. It is with the use of IT tools and equipment that automated system has been designed, developed and deployed to allow the users to make use of the same [6]. References Kazemzadeh Y, Milton S, Johnson L. Process Chain Network (PCN) and Business Process Modeling Notation (BPMN): A Comparison of Concepts. 2015.https://www.sciedu.ca/journal/index.php/jms/article/view/6494 (accessed 3 Mar 2017). Russo V. A Business Process Model for Integrated Home Care. 2015.https://www.sciencedirect.com/science/article/pii/S1877050915024825 (accessed 3 Mar 2017). MUNTEAN M, TARNAVEANU D, ION A. E-Commerce Performance. Shopping Cart Key Performance Indicators. Informatica Economica 2016;20:62-71. doi:10.12948/issn14531305/20.1.2016.06 Tsai YCheng Y. Analyzing key performance indicators (KPIs) for E-commerce and Internet marketing of elderly products: A review. 2012.https://www.sciencedirect.com/science/article/pii/S0167494311001464 (accessed 3 Mar 2017). Bermdez G, Rojas L, Bustelo C et al. Model Innovation of Process Based on the Standard e-commerce International GS1. Ijimai.org. 2012.https://www.ijimai.org/journal/node/372 (accessed 3 Mar 2017). Aldin N. Business development with electronic commerce: refinement and repositioning: Business Process Management Journal: Vol 10, No 1. Emeraldinsight.com. 2017.https://www.emeraldinsight.com/doi/abs/10.1108/14637150410518329 (accessed 3 Mar 2017).