The Atomic Bombings Were They Justified - Free Essay Example

Sample details Pages: 4 Words: 1062 Downloads: 3 Date added: 2019/08/08 Category History Essay Level High school Tags: Atomic Bomb Essay Did you like this example? Atomic bombs have only been used twice in war. Both occurrences took place in Japan and were dropped by the United States. Being that the United States is the only country to employ atomic warfare and it has only occurred twice in history, it is often asked if these attacks were necessary and/or justified. Don’t waste time! Our writers will create an original "The Atomic Bombings: Were They Justified?" essay for you Create order Some may have found it difficult to view our leaders and the atomic bomb as a promoter for world peace and instead an uncontrollable weapon of war because of how harsh and cruel the bombings appeared (Stoff 159). Others strongly believed that Japan would have surrendered even if the bombs had not been dropped. Nonetheless, these atomic bombs were created and dropped for a purpose. There was no other weapon or type of attack that would have been more effective. The atomic bombs were absolutely necessary for America as they represented a step towards world peace and they saved plenty of American lives. On August 6 of 1945, during WWII, the United States dropped a bomb on Hiroshima as an effort to end the war. This bomb, Little Boy, wiped out 90 percent of the city of Hiroshima killing around 80,000 people. Three days later, the United States dropped a second bomb, Fat Boy, on the city of Nagasaki. This bomb ended up killing about 40,000 people on August 9. Tens of thousands also died later in both cities in result of the effects of the nuclear bombs. Days later on August 15, 1945, Japan announced their surrounded, ultimately ending WWII (cbsnews.com). In the building of the atomic bomb, they did not know exactly what they were creating. They began to see how rough, difficult, challenging, and unpredictable the job might turn out to be (Stoff 30). Nonetheless, going forward with bomb, they knew it was a delicate treasure that was sometimes referred as their master card. They did not take this weapon lightly and were unwilling to gamble with such big stakes in diplomacy (Stoff 91). Once the atomic bomb was built, they knew it was the only way to go end WWII. The initial intended use of the bomb was that it should be used against Japan as soon as possible; that it be used on a war plant surrounded by workers homes; and that it be used without prior warning. As time went by and people were studying the atomic bomb, it became clearer to them that dropping it was the way to go. The atomic bomb was strongly viewed as an act of world peace. Almost everyone knew that if the bomb attacks were performed quickly and successfully, it could determine the outcome of war. They knew that it must be controlled in order to assure future peace rather than be a menace to civilization (Stoff 106). The atomic bomb was not regarded as a new weapon but as a revolutionary change in the relations of man to the universe because they knew it would either doom or perfect the civilization (Stoff 121). The men knew that their weapon possessed a lot of power and their intent and obligation was to use that power with the best wisdom. The only objective with the bomb was military damage, not civilian lives. In result, the Nagasaki bomb was the trigger to the developments that led to peace. No other weapon could potentially end the war. The military, at first, proposed to perform an open test in hopes of scared Japan and making them surrender. However, no one could suggest a way that was convincing enough that it would stop the war. If the demonstration was not to work the chance would be gone to do a surprise attack. Plus, experience with Japanese fighting men made it known that the war would not be stopped with just a demonstration. Lead scientists that studied the atomic bombs said that there was no way to end the war without direct usage. Before dropping the atomic bombs, the men suggested an ultimatum to Japan. If Japan responded a surrender within two or three days, the bombs would not be dropped. The United States wanted to play completely fair as its position as a great humanitarian nation (Stoff 162). Leaflets were also dropped two days before bombing, warning Japanese civilians of what is to come, and few still responded. The United States sent out plenty of warnings before the atomic bomb dropped and they knew that it could cost half a million American lives to force the enemys surrender on his home grounds (Stoff 223). The main intent and purpose of the atomic bombs was to save American lives. Like mentioned, the bombs were made to damage military not civilians. Many emphasize that saving American lives by immediate military use will improve the international prospects (Stoff 150). The atomic bomb protects military lives by providing more and stronger protection. Some military men state, weve got to give these men the best weapons we can produce (Stoff 124). Without the use of atomic bombs, it can often lead to longer wars and the cost of human lives. The longer that war progresses, the smaller will our surpluses become, and the more our over-all resource will be strained (Stoff 185). The atomic bomb was justified. It had strong intent and purpose that had a great outcome. When building the bomb, they knew the United States would be dominant if it worked. They treated the bomb not like a weapon but a like a diplomatic tool because they knew it can be used to assert U.S. dominance in political realm. They dropped this bomb because, if it worked, it would result in the shortening of war and the saving of American lives; it would bring us toward future peace by settling international disputes and this was all the ultimate goal. There was a reason we used the atomic bomb against Japan and many agree as a Gallup poll revealed that 85 percent of Americans approved of ?using the new atomic bomb on Japanese cities (Stoff 253). When introducing the idea of the atomic bomb, there was plenty of doubt, but we carried on because we believed that its use will save the lives of American soldiers and bring more quickly to an end the horror of this war which the Japanese leaders d eliberately started (Stoff 239). The actions of the atomic bomb attack on Hiroshima and Nagasaki were justified and I believe our military today should perform the same action when necessary.

Methodism and Deism - 1421 Words

Thomas Paine argued that there is happiness in Deism, when one rightly understood it concept. What makes Deism stood out from the rest of world religion, Is that Deist doesn’t need tricks to show miracles to confirm faith. He claimed that Deism brings happiness to it followers; unlike other religious believe systems where they restrain from reasoning and if the reasoning makes sense they will dispute against it. A man or a woman who able to think at all must restrain his/her own reason in order to force themselves into believe the teaching of that religion without questioning. Deist believes that the structure of the universe and everything we witness in the system of the creation of the world are far more convincing than any text or†¦show more content†¦(Wesley, 1747) Base on the Confession of Faith in The Book of Discipline, in article II We believe in Jesus Christ, truly God and truly man, in whom the divine and human natures are perfectly and inseparably united. He is the eternal Word made flesh, the only begotten Son of the Father, born of the Virgin Mary by the power of the Holy Spirit. As ministering servant he lived, suffered and died on the cross. He was buried, rose from the dead and ascended into heaven to be with the Father, from whence he shall return. He is eternal Savior and Mediator, who intercedes for us, and by him all persons are to be judged.† Methodist Church denomination is closer to the Anglican Church and the Church of England. Methodist doctrine states that Jesus was the Son of God, the child of the Virgin Mary and the Holy Spirit, truly God and truly Man, who appear to be our salvation descended down to Earth from heaven. The Evangelical Methodists believe that if one has sinned but confessed and repented their sin w ill be forgiven. Forgiveness is the most critical part of modern Christians teaching, they also believe that with grace from God will allow them to get to heaven, not by electing process but by observing good deeds. Evangelical Methodist are very strict of their religious practice, if a person ever committedShow MoreRelatedMontetesquieu And Voltaire And The Enlightenment844 Words   |  4 Pagesunnecessary in regulating business. Collectively, Smith’s ideas about changing economic policy were very progressive and their relations to the Enlightenment reinforced faith in the overall idea of progress.   Ã‚  Ã‚   The Enlightenment brought the emergence of deism, a new religious denomination. Desists believed that God was the creator of the heavens and Earth but that he was not directly attached to the everyday events of human life. They believed that he was not always present and watching over the peopleRead More The Methodist Movement in America Essay4411 Words   |  18 PagesFrom the time it was introduced to America in 1766, by Phillip Embury in New York and Robert Strawbridge in Maryland (Methodism 2) until the middle of the 19th century, Methodism enjoyed a meteoric rise. At the time of the American Revolution Methodists comprised a very small percentage of the American religious population, and yet by the mid 1800s Methodism was a dominant religious movement. In fact, historian William Warren Sweet claims that while â€Å"of all the religious bodies in America at theRead MoreEssay on The Enlightenment1246 Words   |  5 Pageswas a rise in several diverse religious scho ols of thought. Deism, which arose in the late seventeenth century in England, was a popular product of the search for a rational and natural religion because of its denial of God’s active involvement with the world after creation. Although many started to call special revelation and the validity of scriptural claims into question, the rise of devotional movements such as Pietism and Methodism exemplified the range of religious thought and practice duringRead MoreChapter 12 : The Industrial Revolution1830 Words   |  8 Pagesthan there were owners, therefore, they could fight for higher wages, and rights. 7. The expansion of communities, led to the establishment of new professions aiding in the concept that hard work is rewarded in the democratic society. Chapter 13: 1. 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Religious skepticism also produced the philosophies of â€Å"universalism† and â€Å"Unitarianism,† which emerged at first as dissenting views within the New England Congregational Church. 5. Deism, Universalism, Unitarianism, and other rational religions seemed more powerful than they actually were because for a time traditional evangelicals were confused and disorganized. Subsection Summary: Religious skepticism staged a dramatic comebackRead MoreHerbert Spencer Essay13142 Words   |  53 Pages | [pic]Life Herbert Spencer was born in Derby, England, on 27 April 1820, the son of William George Spencer (generally called George). Spencer’s father was a religious dissenter who drifted from Methodism to Quakerism, and who seems to have transmitted to his son an opposition to all forms of authority. He ran a school founded on the progressive teaching methods of Johann Heinrich Pestalozzi and also served as Secretary of the Derby Philosophical

Corporate Accounting & Reporting High Competition and New Technology

Question: Describe about the Corporate Accounting Reporting for High Competition and New Technology . Answer: Task A IAS 36 Impairment of Assets, describes a number of factors, responsible for declining the value of assets such as wear and tear, high competition and new technology. Thus a reduction in a recoverable amount below the carrying value of an asset can be said impairment (Henderson and et.al. 2015). Impairment loss is measured by comparing the value of property with its recoverable amount (the highest amount that can be attained through sale of fixed assets.) Present essay is based on the practical application of IAS 36 impairment. The relevant accounting standards have been discussed in the report for understanding the provisions which are to be followed while impairment of the asset. Analyses of different cases have been presented in which impairment is needed and where no impairment is required. The objective of the present essay is observing the nature of impairment loss and the discussing the disclosure to be made in books of accounts of an organisation in its reference. The objective of AASB 136 which is equivalent to IAS 36 is to present the procedures to be applied by the entity for ensuring that the assets are not carried at a value more than its recoverable amount. The prescribed standard applies to the period after beginning on or after 1st January 2005. The standard applies to all the assets except inventories, deferred tax asset, financial assets, a non-current asset held for sale, investment property, insurance contract asset and natural assets which are related to agricultural activity. IAS 36 Impairment of Assets. The standard deals with the methodology which should be adopted by a company for examination of the requirement of impairment of assets. It also outlines the conditions of reporting and accounts for impairment of significant assets. Due to the recession, a large no. of entities has contemplated to write off, a few of their long-term assets. A sudden decline in fair value of an asset due to obsolescence can be said impairment (Mirza and et.al.., 2010). The signs of impairment are to be required to identify on reasonable intervals, i.e. on a yearly basis. The signs which are to be identified are; reduction in cash is generating a capacity of an asset through the sale or decline in value due to its usage. IAS 36 mandates the requirement of evaluation that whether the signs of damage are present in any asset or not. Both external and internal resources are to be considered for the evaluation .of impairment. In case, the signs of impairment are not present even than intangible assets and goodwill are to be examined annually, but for fixed asset impairment test are carried out only if impairment exist (Bond and et.al., 2016). The disclosures that are required to be made in the books of accounts related to impairment are the amount of damage identified and the reason for the same. Along with this, the quantum of goodwill in CGU or CGUs as the case may be is presented. In notes to account, the techniques used in the valuation of asset and approach for ascertaining the assumption is described. Assumptions that have been used in valuing the asset and the growth rate that has been applied are also required to be included in notes to accounts. In the case of probability alteration which leads to damage; a sensitivity study will b required to calculate the damage which leads to impairment of the asset (Manea, 2016.). All the assets are to be valued at each reporting date to ascertain whether the impairment which was previously measured other than goodwill is in existence or not; the recoverable amount is recalculated in case the indication is present (Pearsons, 2014). A reversal of impairment loss is possible only if the base on which the recoverable amount was calculated has changed. In the case of an individual asset the increased carrying amount due to reversal cannot be more than carrying amount and thus no impairment loss is being recognised (Harris, and et.al. 2014). The reversal is immediately accounted in profit and loss account, and the asset is carried at revalued amount in books of account. The depreciation or amortisation of the asset is adjusted after the reversal so that the remaining value can be allocated on a systematic basis on remaining life of asset and same accounting policies can be applied on the amount. Practical Implication In case the recoverable amount is less than the carrying amount of asset, the difference between them is accounted as impairment. The recoverable amount of an asset is higher of value in use and fair value less cost of sale. Fair value less cost of sale means the amount after deducting the disposal cost of an asset and value in use refers the present value of projected cash flows and amount that is recovered in ultimate sale of asset when its functional life ends. If the asset is carried at historical cost, in that case, impairment loss is considered as an expense and accounted in profit and loss statement (Tsalavoutas et.al. 2014.). If the asset is revalued according to IAS 16 or IAS 38 the impairment loss will be accounted as a decline in revaluation and will be recognised as comprehensive income; will be reduced from revaluation surplus of that asset. When a series of CGUs or a CGU to which goodwill is allotted, is examined for goodwill in that situation impairment loss is first adjusted against the amount of available goodwill (Georgiades, 2008). If still any loss remains that it is assigned on a pro-rata basis to other assets of CGU. In any case, the carrying amount of an asset will not be reduced below zero or its personal recoverable amount (Tsalavoutas and et.al., 2014.). If impairment loss which is recorded in books of accounts is no more in existence according to internal and external sources, the carrying value of the asset can be enhanced, and the impairment loss apart from goodwill gets annulled. The practical issues related to the impairment testing includes assessment and reassessment of cash flows, determination of discount rates, reasonableness test of assumption, benchmarking and identification of impairment indicators. If net asset value is greater than market capitalization, than it gives arise to the requirement of impairment of asset. If the value in use (VIU) is greater than market capitalization than the assumption which has been taken for VIU may be challenging; therefore the projected cash flows may not be according to market and reasons should be determined behind it (Weil and et.al., 2013.). An intangible asset such as goodwill can be tested at an earlier from the end date of financial statement with necessary amendments at the end of the year. It is necessary to disclose discounting rate and long-term growth rate with related assumptions while using cash flow models (Interpreting Financial Statement, 2014). These include all discounting and lending rates and c ost of capital which are increasing according to the environment. No exemptions have been provided regarding disclosure requirement. According to the analysis, it could be concluded that top management must be included in providing analysis as the treatment of impairment is complex in nature. It affects the carrying value of the asset; hence proper reconciliation of value ascertained should be done before finalisation of amounts (Schmidt P. and et.al. 2013). Task B Journal Entries in the books of Crossbow Ltd: Date Entry Dr. (in $) Cr. (in $) 30th June 2015 Impairment Loss A/c Dr. 51,000 To Crossbow Ltd 51,000 This entry will be done for recognising impairment loss in the books of accounts of the company. Date Entry Dr. (in $) Cr. (in $) 30th June 2015 Profit Loss A/c Dr. 51,000 To Impairment Loss 51,000 This entry is for transferring impairment loss to profit and loss account. In the present situation the carrying amount of assets of the company is higher than the recoverable amount; therefore an impairment loss due to variation has been recorded. Working Notes Asset Amount (in $000) Land 171 Brand Crossbow Shoes.' 160 Shoe Factory 700 Machinery for manufacturing shoes 400 Goodwill on acquisition of competing companies 4 Total 1471 Calculation of Impairment Loss: Carrying amount of asset as per working note $1471000 Recoverable amount according to available data $1420000 Impairment Loss (Carrying amount Recoverable amount) $51000 It can be concluded from the above calculation that an impairment loss of $51000 which is being debited to profit loss account as an expense. Conclusion The present report depicts the situation which gives arise to impairment. The applicable standards IAS 36 has been included in the report for explaining the relevant disclosures and methods to be applied for ascertaining impairment loss of the asset. The second part of the report reflects the journal entries with proper working notes which make the explanation easier. References Books Journal Bond and et.al.b 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136. Accounting Finance. Detzen, D. Stork genannt Wersborg, T. and Zlch, H., 2016. Impairment of Goodwill and Deferred Taxes Under IFRS. Australian Accounting Review. 26(3).Pp.301-311. Georgiades, G. 2008. GAAP Financial Statement Disclosures Manual 2008-2009. CCH. Harris, P. and et.al. 2014. Converting Financial Statements from US GAAP to IFRS. The CPA Journal. 84(1), P.20. Henderson, S.and et.al. 2015. Issues in Financial Accounting. Pearson Higher Education AU. Manea, M.D. 2016. Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows. The Audit Financiar journal. Pp 14(139). Mirza, A. and et.al. 2010. Wiley IFRS: Practical Implementation Guide and Workbook. John Wiley Sons. Persons, O., 2014. A principles-based approach to teaching International Financial Reporting Standards (IFRS). Journal of Instructional Pedagogies. 13, P.1. Tsalavoutas, I.and et.al. 2014. Worldwide application of IFRS 3, IAS 36 and IAS 38, related disclosures, and determinants of non-compliance. Weil, R.L. and et.al. 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Online Interpreting Financial Statement. 2014. [Online]. Available through: https://books.google.com.au/books?hl=enlr=id=7AdhBgAAQBAJoi=fndpg=PA129dq=accounting+standard+on+impairment+of+asset . [Accessed on 20th September 2016]. Schmidt P. and et.al. Compliance with IFRS 3- and IAS36-required disclosures across 17 European countries: company- and country-level determinants. 2013. [Online]. Available through: https://publications.hse.ru/en/articles/84715458 . [Accessed on 20th September 2016].

The nature of Communication in Interpersonal Relationships

Written by Paolo and Ottavia in 2004, â€Å"The Impact of Interpersonal Relationships on Customer Satisfaction and Loyalty to the Service Provider† highlights the main goal of the modern world customer-business relationships in relationship marketing. Currently, the literature on interpersonal relationships is widely researched. Previously, there was no exhaustive information that explicitly explained the factors that helped to develop customer loyalty from these relationships.Advertising We will write a custom essay sample on The nature of Communication in Interpersonal Relationships specifically for you for only $16.05 $11/page Learn More It is pertinent to note that human beings are social beings and therefore, they communicate and interact in a refined manner to develop networks, friendships and acquaintances. In business, especially in service provision industry; customer loyalty is deemed to develop in this manner and it is a particularly cr ucial factor for marketers to retain clients (Paolo Ottavia, 2004, p. 369). Marketers are able to retain more customers because of the loyalty that develops. Given the importance of human social interaction and communication between customers and the service providers or those running the businesses, relationship marketing is a unique field of study. This nature of marketing is built on the concept that, it is easy to retain and strengthen the relationship that exists between the business and current customers rather than seeking new clients. This approach has a principal goal of building customer loyalty (Paolo Ottavia, 2004, p. 367). As a result, understanding the way this goal is achieved and the reason why customer loyalty is developed is critical in business management. Paolo and Ottavia cite the relevant researches that address the nature of the relationship between clients and the front-line employees, particularly in the service industry can enhance loyalty. Therefore, the professional dimension of interaction, as well as the social dimension, significantly impact on the client’s first impression and therefore, the perception of the quality of services or goods offered. Even for the business-to-business interactions, effective interpersonal commitments are particularly vital for holding individuals involved in business networks together rather than the businesses themselves (Paolo Ottavia, 2004, p. 374). Businesses are hence places for ‘social bonding’, and they, either directly or indirectly, bring out relational outputs, which market a firm hence, developing customer commitment and trust, as well as co-operation. Significance of the Article The article is an indispensable work of the nature of communication and interaction of people. In the modern world, where businesses are aggressively marketing themselves and inventing ways to develop customer loyalty, it is necessary to understand how loyalty can be attained.Advertising Looking for essay on business communication? Let's see if we can help you! Get your first paper with 15% OFF Learn More Interpersonal relationships, as influenced by the nature of communication, hence become a central topic of study (Paolo Ottavia, 2004, p. 376). This article provides the knowledge of how customer loyalty usually develops and well as the reason why such dedication grows based on communication. The article has used previous studies, and emerging knowledge to explore the function that interpersonal relationships factors have been playing in developing customer loyalty to a certain business. The article shows that the business itself can lack the features to do that, but the frontline employees have personified the idea of developing friendship, showing concern, care, paying attention, and treating customers with a high level hospitality. Therefore, the paper shows that interpersonal loyalty is much better than brand loyalty or point of sale dedication. Enl ightenment and Knowledge Enhancement This paper opened my perception of the personal selling and the significance of personal relationship with customers. I now appreciate the social exchange brought about by the social exchange relationships that result in economic advantage. Since there have been a proliferation of many different brands of most of the products on the market, to survive in the new economy, innovativeness is crucial. Therefore, this understanding helps me to realize that a different way of succeeding can be achieved by concentrating on interpersonal friendship rather than focusing only on things like brand loyalty. Relationships between the people involved can have a positive impact on the customer satisfaction or perception of quality of services and hence, loyalty to the company. It is pertinent to appreciate that strong interpersonal relationship between the customer and the person representing the company as the marketer appreciably influences the customers†™ perception of the company. Good quality communication like high level of hospitality and customer centric service can foster customer satisfaction and dedication to the company (Paolo Ottavia, 2004, p. 379). These factors also build customer repurchase intent, readiness and confidence to recommend the product or service to others. Having longtime buyer –company relationship is appropriate for business; therefore, understanding the nature of communication between sellers and buyer need more attention in business management.Advertising We will write a custom essay sample on The nature of Communication in Interpersonal Relationships specifically for you for only $16.05 $11/page Learn More With proper communication, which enhances development of friendships and business networks, interpersonal relationship has been a fundamental concept in the modern business world. This is because the new trend of business seeks to establish long-term, reciproc ally beneficial to clients and businesses. Important Questions Raised By the Author The main objective of the paper was to explore the implication if having personal relationships in business and the impact on customer loyalty to the business. The main goal of this article is to explore the role played by interpersonal-relationship factors in gaining and developing customer loyalty to the company. The author sought to find what factors of the customer-frontline personnel relationship resulted in long-term friendship with the business (Paolo Ottavia, 2004, p. 376). As such, issues like trust, confidence, hope and satisfaction were identified as essential for the interpersonal interaction. Another crucial question raised by the author was how loyalty develops in customers when they experience healthy interpersonal relationship. It is believed that when clients have close ties with the company personnel like the service employees, they share a lot with regard to the business, and the customers feel exceptionally comfortable, confident, and trusting. It is believed that, behavioral loyalty leads to repeat purchase and recommending of services to others (Paolo Ottavia, 2004, p. 379). The basic question raised was whether relationships in the real sense lead to customer loyalty to the firm as assumed. As social beings, customers would rather interact with people they have known as friends. Therefore, customers affirmed that they would follow a service worker they had a friendship with to another company if he/she were to move. This means their loyalty is not per se because of quality of service or products. Reference Paolo, G., Ottavia, P. (2004). The Impact of Interpersonal Relationships on Customer Satisfaction and Loyalty to the Service Provider. International Journal of Service Industry Management, 15(4), 365 – 384. This essay on The nature of Communication in Interpersonal Relationships was written and submitted by user GreyGarg0yle to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.