Thursday, January 30, 2020
The US failure in Vietnam Essay Example for Free
The US failure in Vietnam Essay Examine the view that the US failure in Vietnam resulted more from losing the hearts and minds of the American people than from military defeats The US failure resulted more from losing the hearts and minds of the American people than from military defeat due to many reasons such as the Tet Offensive and ruthlessness in Napalm, My Lai, etc. However, there were other factors such as the loss of confidence by Johnsons administration and the communist popularity and ingenuity that also resulted in the US failure in Vietnam. One of the main reasons the Americans could not defeat the communists is because they were unable to win the hearts and minds of American people. Americas inability to distinguish the enemy meant that their tactics did not work and led to further failure. My Lai on 16th March 1968 was an example of American hatred of the Vietnamese. 347 unharmed civilians were beaten and killed by American soldiers and their officers. Women were beaten and shot and water was contaminated by buffalo, pigs and chickens being dropped in wells. Generally, the Americans were better at winning the hearts and minds however they were ruthless when necessary. Operation Phoenix was introduced whereby thousands of Vietcongs were sought out and interrogated. Few of these came out alive. This shows that torture was normal and that there was a lack of military tactics and the extent the Americans would go to find out who the enemies were. Moreover, the ruthlessness of Napalm and its victims who were melted into a kind of gelatine and some of who were disfigured lived in caves and remote areas. Also Agent Orange which was used to defoliate 20% of South Vietnams jungles so the enemy could be seen more easily had a tremendous impact; there were incidents of cancer and toxic related diseases which still remains high in Vietnam. Therefore due to all the torturous methods and killings, the US lost the hearts and minds of the American people. America was unable to win the war as their attitudes to the Vietnamese made it difficult to. They never really understood any of the Vietnamese people and classed them as less than human. Furthermore, Americas failure was due to the actions of both Washington and Saigon frequently antagonising the South Vietnamese peasants. Once the Americans entered Vietnam life for the South Vietnamese went from bad to worse. American bombing and Diems strategic hamlets programme forced many peasants to move away and away from the things which meant a lot to them such as crops. Johnson usually tried to avoid targeting non-combatants; however this was difficult as they never knew who their enemies were. However, due to the Americans fighting a Comfortable war, the soldiers became unmotivated and ineffective. American army officers were less experienced than some soldiers he commanded and unpopular officers were shot. It was therefore hard to win the war with so many inexperienced and increasingly unpopular officers. Moreover, the average age of a Grunt in Vietnam was 19 which made them vulnerable. Many shot themselves in the foot or hoped for a small wound, but they never felt safe. Any time Americans or ARVN moved out of an area, the communists would move in. There were a lot of booby traps which wounded 20% of American victims. There were many traps as such which blew away limbs and resulted in huge explosions. The trouble for the Americans was that they never knew which Vietnamese was the enemy, which also was demoralising as they didnt want to hurt innocent victims. Therefore it was hard to win the war when Grunts were demoralised and terrified which links to losing the hearts and minds of the American people. Furthermore, over 8 million volunteered to serve in the army as they were inspired by a sense of duty, patriotism, family tradition or a sense that communism should be stopped. Many wanted to learn new skills such as fighting or enjoyed the war (found it fun to fight, the drama and heroics). Others enjoyed killing other men, but this always attracted the army. However, there was a lack of realism as there were bad soldiers who were not properly trained for the war. This helps to explain why these men were unable to defeat the communists. The Navy did not like taking orders from Westmorelands ground army and they did not get along. The soldiers did not believe in what they were doing and disagreed with tactics. There were a higher proportion of black soldiers who were combat troops rather than doing desk jobs which shows the racial discrimination of the US. Therefore this links to losing the hearts and minds of the Americans and many back individuals would not support the US for doing such things. Furthermore, there were discipline problems; $10,000 reward for the death of the officer responsible for Hamburger Hill. Additionally, there was an anti-war feeling at home which was lowering morale. There was lack of motivation therefore the men were not going to do well and they were not fighting properly therefore they were not going to win. However, the communists on the other hand, had high motivation and they knew what they were fighting for unlike the US. Many soldiers never actually fought in the war, they had to organise the American lifestyle for everyone else. Westmoreland said that the only way soldiers would fight is by a comfortable war which would be motivating. This was important as the communists had ideological motivation unlike the Americans. Army discipline was a problem due to drugs, STDs, prostitution, which led to problems in battle. Many soldiers were dent to Saigon or Japan for RR. Lots of children were fathered by Americans. Overall, everything was made to feel comfortable and the US bribed its soldiers. But they just felt soft. The US openly admitted that their strategies were wrong and that they should have targeted the North. There was a search and destroy mission to clear out any VC. There was only 1% success and there was mostly children casualties. There was a huge fall in morale because as soon as the US cleared an area, the VC would be there, therefore there were no gains. This also links to the poor hearts and minds feeling of American people as many children were being killed. Also, the VC could tell when the US were approaching as they used hi-tech weapons which did not suit Guerrilla Warfare. Moreover, another reason that the US failed in Vietnam was due to communist popularity and ingenuity. The VC won the admiration from American foes as they were inspired by communism and nationalism. They went through a lot of trauma such as skin diseases. This helped the communists win as they out laughed the Americans and proved that they could put up with anything. Furthermore, the battle of la Drang was a good illustration of communist determination and it helped insure ultimate victory. There was a network of tunnels set up underground where the VC could hide, shelter and regroup. Both sides thought they won. However the US could not cope with 300 of their men dying therefore they lost morale, even though the VC lost more men. This links to the morale at home as people were dying which links to losing the hearts and minds of American people. As there were underground communist organisations, the communists knew when they would attack therefore they were one step ahead of the US and they could deal with it in advance. In addition, Saigon became an unsavoury city in the US war years. This made the country weaker and weakened the army and there was a negative impact of US on Saigon. Due to drugs and prostitution, the Vietnamese could not concentrate on the war as much as they were concentrating on what Americans were doing. Overall, US failure in Vietnam resulted more from losing the hearts and minds of the American people than from military defeats because what it came down to in the end was the support the US lacked as their tactics were not working and they were killing innocent victims as they never knew who their enemy was. US failure in Vietnam was also due to communist popularity and ingenuity and the fact that they knew what they were fighting for and had the knowledge of Vietnam that the US lacked. Therefore, although the failure in Vietnam was due to military defeat, it was more from losing the hearts and minds as people were unmotivated.
Tuesday, January 21, 2020
Catch 22 :: essays research papers
America has been involved in the cold war for years. The fear of communism is ruining lives. The country moves closer and closer to the Korean war. Joseph Hellerââ¬â¢s Catch 22 is published. 1963- College students are seen wearing army fatigues with "Yossarian" name tags. Reports are being made about a "Heller Cult". Bumper stickers are manufactured which read, "Better Yossarian then Rotarian". The phrase "Catch 22" has surfaced meaning a "no win situation" it is now an excepted word in the English dictionary. Such a dramatic change in opinion from the earlier, Pro-war society, it is obvious that Catch 22 had some impact on the anti-war movement of the 1960ââ¬â¢s-1970ââ¬â¢s. Not to say the book was the one reason the movement started, It was certainly a catalyst. A protest novel, Hellerââ¬â¢s story portrays the absurdity of bureaucracy, the stupidity of war, and the power they both have to crush the human spirit. Heller us es a war zone setting, to satirise society at large. He compares the commanding officers to Incompetent businessmen. "Donââ¬â¢t mumble, and mumble "sir" when you do, and donââ¬â¢t interrupt, and say "sir" when you do." Desiring promotion over every thing else, Colonel Cathcart keeps raising the number of missions the men of his squadron must fly. Even though the army says they need fly only forty, a bureaucratic trap called "Catch 22" says they canââ¬â¢t go home at forty because they must obey their commanding officers. Much like the work place, the men are forced to go through endless amounts of red tape, which hardly gets them anywhere. Yossarian tries to pretend he is crazy to get out of fighting. He signs "Washington Irving" on letters he censors, and walks around naked for a couple of days. If someone is crazy he needs only ask and he can be dismissed from duty. Yet, one would be crazy to fly, and only a sane person wou ld ask to stop, Yossarian is therefore not crazy and is ordered to continue flying his missions. Heller also demonstrates the effect war has on oneââ¬â¢s mind. All of the pilotââ¬â¢s are coping (except Yossarian) with the war in different waysâ⬠¦The daredevil pilot, McWatt, loves to buzz his friend Yossarianââ¬â¢s tent. Mess officer Milo Minderbender turns his job into an international black-market food syndicate. Lead Bombardier Havermeyer Zeros in on targetââ¬â¢s, no matter how much anti-aircraft peppers his plane.
Monday, January 13, 2020
Andres Bonifacio: Story of Life Essay
Bonifacio was the son of Santiago Bonifacio and Catalina de Castro in Tondo, Manila, and was the eldest of five children.[7] His father was a tailor who served as a tenyente mayor of Tondo, Manila, while his mother was a mestiza born of a Spanish father and a Filipino-Chinese mother who worked at a cigarette factory. As was custom, upon baptism he was named for the saint on whose feast he was born, Andrew the Apostle. Bonifacioââ¬â¢s normal schooling was cut short when he dropped out to support his siblings after both their parents died of illness. He sold canes and paper fans he made himself and made posters for business firms. In his late teens, he worked as a mandatory for the British trading firm Fleming and Company, where he rose to become a corregidor of tar, rattant and other goods. He later transferred to Fressell and Company, a German trading firm, where he worked as a bodeguero (storehouse worker). Bonifacio was also a part-time actor who performed in moro-moro plays. Not finishing his normal education, Bonifacio was self-educated. He read books about the French Revolution, biographies of the Presidents of the United States, books about contemporary Philippine penal and civil codes, and novels such as Victor Hugoââ¬â¢s Les Misà ©rables, Eugà ¨ne Sueââ¬â¢s Le Juif errant and Josà © Rizalââ¬â¢s Noli Me Tangere and El Filibusterismo. Aside from Tagalog and Spanish, he could speak a little English, learnt from his working for J.M. Fleming and Co.[8] Bonifacio was married twice, first to a certain Monica who died of leprosy. He then married Gregoria de Jesà ºs of Caloocan in 1893. They had one son named Andrà ©s who died in infancy of smallpox (Chickenpox). In 1892 he joined Rizalââ¬â¢s La Liga Filipina, an organisation which called for political reform in the colonial government of the Philippines. However, La Liga disbanded after only one meeting as Rizal was arrested and deported to Dapitan in Mindanao. Bonifacio, Apolinario Mabini and others revived La Liga in Rizalââ¬â¢s absence and Bonifacio was active at organising local chapters in Manila. La Liga Filipina contributed moral and financial support to Propaganda Movement Filipino reformists in Spain.
Sunday, January 5, 2020
The United States And Latin American Relations - 1377 Words
The United States has been a heavily involved in Latin American affairs for a long time, and there is great controversy surrounding how good of a neighbor we have been. As the ââ¬Å"Colossus of the Northâ⬠, this country holds enormous power. The question is; have we used our power for good or for evil? At times, we have been generous to Latin American countries. We returned the Panama Canal to the Panamanians and created free trade with Mexico through NAFTA. However, the negative impact we have had outweighs the good. Time after time, the United States has put dictators into Latin American countries out of the fear of growing communism. We have meddled, taken the situations of our neighbors into our own hands with force, and vilified them for situations like the drug trade dilemma that are partially at the fault of the United States. Due to the selfish overstepping upon Latin American governments, our discrimination and blame upon immigrants and foreigners as well as patronizin g actions like the Cuban embargo and the Roosevelt Corollary to the Monroe Doctrine, the Colossus of the North has historically been a poor neighbor to Latin American countries. During the Cold War Era, anti-communist countries like the United States took drastic measures to eliminate communism. Tension spread worldwide and a lot of violence sprung from the feud between communist and anti-communist parties. Many Latin American countries in this time were under a communistic rule and the United States didShow MoreRelatedWhat Effect Did The Good Neighbor Have On The Relations Between The United States And Latin American Countries From1116 Words à |à 5 PagesWhat effect did the Good Neighbor have on the relations between the United States and Latin American countries from 1933 to 1939. After decades of American imperialism in Latin American nations, Franklin Roosevelt wanted to reduce American influence and improve relations. Before this, the American government effectively controll ed Latin America with a series of puppet dictatorships that supported American interests in the region. As a result, Anti American sentiment was becoming very intense and violentRead MoreEssay The Good Neighbor Policy1074 Words à |à 5 Pagesof non-intervention between the United States and Latin America. This was the United Statesââ¬â¢ attempt to regain trust and economic relations with Latin America. The Good Neighbor Policy had good intentions of no longer intervening with Latin American policies and governments. During the 1930ââ¬â¢s, the Great Depression effected the U.S. and Latin American nations. After the stock market crash the U.S. went through an economic depression which would in turn affect Latin America. President Franklin D.Read MoreFranklin D. Roosevelt s Presidency925 Words à |à 4 Pagesthreat, and eventual involvement, in World War II. After World War I, there was no hiding from the necessity of foreign policy, which is ââ¬Å"a governmentââ¬â¢s strategy in dealing with other nationsâ⬠(___). The most significant policy in international relations of Franklin Rooseveltââ¬â¢s administration was the of the Good Neighbor Policy in 1933. There were several factors that contributed to the development of this policy during that particular time period and also individuals who aided in its creation andRead MorePresident Franklin Roosevelt And The United States1699 Words à |à 7 PagesDuring a 1928 goodwill speech in Latin America, President Herbert Hoover said, â⠬Å"We have a desire to maintain not only the cordial relations of governments with each other, but also the relations of good neighborsâ⬠(United States History). Hence, the Good Neighbor phrase was coined as the Coolidge Administration was criticized for armed intervention in Latin America. The Hoover Administrationââ¬â¢s policies were created to strengthen relations with Latin America; for instance the retraction of the TheodoreRead MoreEconomic Dependence On Latin America1574 Words à |à 7 Pages Economic Dependence in Latin America: From the Eagle to the Dragon? Data taken from the World Bank database show a shift in the economic relations between the United States, China, and the major economies of Latin American region; Brazil and Argentina. This pattern suggests that, while China increases its presence in Latin America, the United States loses its role as major trading partner, primary source of funding, and predominant political influence in the region. Loreily Criquit 1/23/2017Read MoreThe USA and Latin American Countries After the Cold War Essay1058 Words à |à 5 Pageswe ought to do, but what we can doâ⬠said Rory Stewart and in this decade, US and Latin American policy makers should do just that; think about what they can do instead of what they ought to do. So the question becomes, what issue has brought both the US and itââ¬â¢s Latin American neighbors together to enter into a current Inter-american relation? Throughout the many decades military force between the USA and Latin American countries has seen many changes. In this current era, these changes have lead andRead MoreEssay about Dollar Diplomacy1577 Words à |à 7 Pages Ever since the 17 republics of mainland Latin America emerged from the wreck of the Spanish Empire in the early 19th century, North Americans had viewed them with a mixture of condescension and contempt that focused on their alien culture, racial mix, unstable politics, and moribund economies. The Western Hemisphere seemed a natural sphere of U.S. influence, and this view had been institutionalized in the Monroe Doctrine of 1823 warning European states that any attempt to extend their systemRead MoreThe Economic And Social Standing Of Their Country On The Neocolonial Practise863 Words à |à 4 Pagesnationalization of foreign owned business, agrarian reform, and to increase political participation (McSherry 2005, 5-7). Fearing the nationalization of U.S. owned industries and the spread of leftist regimes, the United States established operation Condor, which was a joint military effort across military states that sought to eliminate opposition to U.S. friendly regimes. The program w as sponsored and supported by the US military, as a part of an effort to maintain hemispheric hegemony (Mcsherry 2005, ?). ThoughRead MoreStrategic Importance Of Latin America In Cold War And Beyond.1572 Words à |à 7 Pages Strategic Importance of Latin America in Cold War and Beyond Background and Introduction The 20th century appears to be most destructive and productive in the history. From revolutions to wars, from colonizationââ¬â¢s to independent states, from industrial revolution to Information technology revelation. This century had a lot to offer for historians. This century started with the different revolutions in countries to over throw monarch system, including China, turkey, Russia, and in England which colonizeRead MoreThe Cuban Revolution Was An Event That Sparked Change Among Latin America1171 Words à |à 5 Pages The Cuban Revolution was an event that sparked change among Latin America. This change was a first of its kind, since the Western Hemisphere had primarily been democratic. Relations with other countries close by and far, improved or declined rapidly depending on the government and its ideals. Latin America countries had internal struggles which they would decide to follow Cuba or stay in favorable relations with the United States. Countries such as Honduras, Guatemala and Colombia seem to have
Saturday, December 28, 2019
The Procedure Of Arranged Marriages - 2654 Words
In this paper I will discus the procedures in which a person goes through in arranged marriages. We must first understand what arrange marriages is, its procedures and its traditions before we can talk about love marriages in comparison to it. Love marriages are marriages that are done based on love and individuals often know enough about their mate they are getting married to. My main focus in this paper is about arranged marriages in India and what individuals go through in this type of marriage. Growing up I always knew that when one become of age and is in love with the someone, thatââ¬â¢s when one can make the decision to get married to that person they fell in love with and do not even need the consent of their family. However, in arrange marriages this is not the case, the bride and groom gets wed thanks to their family. Any objection against an arranged marriage can lead to disruption among the family. There as even been reported deaths of the individuals who refuse to get married which are mostly the women. What is an arranged marriage? According to the article, ââ¬Å"marriage without loveâ⬠arranged marriage is the combining of the two families or in some cases the entire village brought together through the union of marriage. In this type of marriage these individuals do not have any say to which they will marry and in many cases have never even met their bride or groom. In our society love marriages are about the union of a bride and groom, which does not necessarilyShow MoreRelatedArguments for and Against the Practice of Arranged Marriage1701 Words à |à 7 Pagesfor and against the practice of Arranged Marriage According to Encyclopà ¦diaà Britannica (2009), for Indians, most marriages are arranged by family elderly based on caste, degree of cognation, financial status, education (if any), and astrology. In the article entitled ââ¬Å"Marriage: Is love necessary?â⬠in Little India on 2nd June 2007, Sudhir Kakar upholds the practice of arranged marriages among Indians. The article focuses on how the establishment of an arranged marriage is tantamount to the vision ofRead MoreMarriage Is A Fundamental And Vital Establishment1467 Words à |à 6 PagesMarriage is a fundamental and vital establishment across the large majority of cultures and societies around the world. An arranged marriage typically refers to a circumstance in which primarily someone other than the partners themselves chooses marriage spouses. These other persons are normally the parents, but they may also be another kin. It is a merging of not only two people, but of two families through the process of agreement as w ell. Nevertheless, arranged marriages are an intricate subjectRead MoreIslamic Ideas on Arranged Marriages1887 Words à |à 7 Pages Marriage is an institute commemorated in most parts of the world. Unlike western societies, where love is a precondition to marriage, in many other parts of the world it is still not a requirement. A popular saying among these traditional cultures is first comes marriage, and then comes love. The Islamic community is one of the many cultures that embrace arranged marriages. Until very recently, research on Islamic marriage and family formation have been sparse. Raeann Hamon summarizes this absenceRead MoreEssay about Marital Differences between India and the United States1132 Words à |à 5 Pagesmarriages that occur in India and the United States have several dramatic differences. Marriages in India are based solely on parental decisions, whereas in the United States a marriage is based on individualism. Who, why and how the spouse is chosen, is ver y different in both countries. Most Americans date to discover who their future spouse is going to be, and they know the person very well before marriage. In India, dating is not something that occurs. Most individuals in India do not have anyRead MoreThe Sacred Bond of Divorce. An Analysis of What Marriage Has Become1562 Words à |à 7 Pagesintertwined with our own. Sharing a special bond with someone is supposed to be a revelation, but throughout the centuries marriage has become so diluted that it has lost its meaning. I would like to discuss in this paper why marriage is just something that has become another step in life and people leap in and donââ¬â¢t even think twice about it. How marriage at one point in time was arranged for money, social standing, and power, and love came after. We as Americanââ¬â¢s believe in the freedom of speech, and IRead MoreForced Marriage During The Middle East1729 Words à |à 7 Pages Since some decade, forced marriage has been a source of problem in Africa and in the Middle East in a ration of families. It is likewise a very challenging, and profound theme to talk about besides to resolve in those societies since it is very difficult to know the true percentage of forced marriages. What is the definition of forced marriage? Forced marriage is the union of two persons, without the agreement of one of them. The two families of the marry couple, will prepare everythingRead MoreBrazil Culture1609 Words à |à 7 PagesComparison between marriage customs in America and Nigeria Research design It is often said that marriages are made in Heaven, and therefore, a suitable partner is very much of a necessity so as to lead a very happy and satisfied life. We often witness two types of Marriages, mainly, love marriages and arranged marriages. In love marriage, two adults decide to involve themselves in the holy bond of matrimony and in the other the families of the groom and the bride, or the third partiesRead MoreWomenà ´s Civil Rights and Ayaan Hirsi1230 Words à |à 5 Pagesparty responsible for the Somalian Revolution, however autonomy was a constant struggle in the early life of Ayaan Hirsi Ali. As a child, she was subjected to Female Genital Mutilation. As a young adult, her family tried to force her into an arranged marriage with her cousin. These struggles became the catalyst for the film she wrote, Submission, in which she discusses the verses in the Qurââ¬â¢an some men use to justify supremacy over women. The compilation of these circumstances is what l ed to her careerRead MoreVictorian Wedding Traditions Essay931 Words à |à 4 PagesMarriage in the Victorian time period was carefully contemplated, as Rosenberg addresses that ââ¬Å"Wedding ceremonies were seen as an expression of Victorian social values that that the Queen wished to renounce, while on the other hand, such occasions were viewed as having national and collective significanceâ⬠(Rosenberg 98). Love played a very tiny role in the Victorian Era marriages. An engagement was more approached as a business deal. Once married all possessions went to the husband as property.Read MoreMarriage Guidelines - How to Arrange Marriage in India819 Words à |à 4 PagesMarriage through Matrimony Site / Newspaper Advt in India ? --- say -- Never. Why ? In and around Kolkata 70% of the marriages arranged through newspaper advt, are facing break down within 1 year. Wife lodges criminal cases under 498A. Police arrest the entire family of husband. Finally compromise is done for Rs 10 to 25 lakhs for withdrawing the case. If the marriage is not properly matched the entire family is affected. Many people are victim. If you are an unfortunate husband or his family
Friday, December 20, 2019
Negative Aspects of Cosmetic Surgery Essay - 1442 Words
Cosmetic Surgery - Worth the Risk? In todays society the picture of beauty is a thin super model with the body of a goddess posted on billboards all around the world. Children grow up playing with Barbie dolls with the body measurements of would be 90,60,90. Because of these pictures and other figures of beauties projected all over, a person is convinced to believe that to be beautiful and happy, one must look like these images. To most, the easiest way to achieve this is my having cosmetic surgery performed. With the change of times, has also come the advancement of medical procedures, yet how safe can a person be who is having cosmetic surgery performed on their body. No matter how good the technological advancements, there is alwaysâ⬠¦show more contentâ⬠¦Yet, many who are looking into having a surgical procedure performed do not take this risk into account. Although the technological advancements of today may seem to have improved the results of cosmetic surgery, more complications can also arise from improper training of the surgeon. Many discount price plastic surgeons that claim to offer professional service for a low price have begun to show up all over the country. Most of these doctors not even properly trained to perform such drastic cosmetic surgeries. A doctor can attend a seminar at a hotel and in a few hours, learn how to perform liposuction (Fettabsaugung). With the increase of untrained surgeons performing these procedures, the risk of death and improper results also increases greatly. Low-income people that are attracted to the visions of beauty on the magazines are caught in the lure of these fake surgeons. These doctors promise perfect results at half the price of experienced surgeons. Any doctor can perform procedures such as liposuction, even dentists have been doing it. Many fatalities of cosmetic surgeries in recent years have been as a result of unlicensed doctors performing highly technical surgeries. Its especially risky if its done in a doctors office, if the doctor is not properly trained and certified... A current issue in Miami, Florida involves a plastic surgery doctor named Reinaldo Silvestre who is believed to have fled the country as aShow MoreRelatedCosmetic Surgery Is Worth The Cost1529 Words à |à 7 Pagesyears, the growing of cosmetic surgery in the United States has put an extensive burden on women, men, cosmetic surgeons, and those who live in this generation to consider what the standard of beauty today is. Living in an era where advanced technology makes everything seem possible, the unrealistic expectations of beauty start spreading that allow mass participation in the beauty game, experience sharing, and encouragement of the ideal beauty. As a result, cosmetic surgery is the number one choiceRead MoreCosmetic Surgery Essay791 Words à |à 4 Pageson Cosmetic Surgery in 2016? (ASPS 2017) Throughout the many decades, cosmetic surgery had become widely known method to enhance an appearance. In recent years, this procedure has become prominent not only among adults but also among adolescents however, popularity does not mean it is safe and the best option. There are numerous negative effects of cosmetic surgery that people, especially adolescents should consider before undergoing such procedures. Some negative effects of cosmetic surgery areRead MoreCosmetic Surgery1251 Words à |à 6 PagesThe Negative and Positive Effects of Cosmetic Surgery Are you considering cosmetic surgery? The numbers of individuals electing these surgeries are growing rapidly each year. Much of this rapid growth is because of advances in technology that have made plastic surgery techniques both safer and more affordable, as well as cutting down on recovery time. Cosmetic surgery improves body image and self-esteem and reconstructive surgery fixes irregularities such as hereditary disorders, birthRead MoreThe Pros and Cons of Plastic Surgery Essay723 Words à |à 3 Pagespeople to undergo plastic surgery. According to the American Society of Plastic Surgeons, plastic surgery was first used in India as early as 800 B.C. Not only does it enhance self-image but also self concept. Reconstructive ways has also been done nearly more to children than adults. Plastic surgerys categorized as either cosmetic or reconstructive surgery depending on the situation and image you want to portray but they both have their pros and cons. Cosmetic surgerys done mainly toRead MoreWhy Cosmetic Surgery Should Be Limited1299 Words à |à 6 Pagesto be Beautiful Is life or image more valuable? In 2012, 14.6 million cosmetic plastic surgery procedures, including both minimally-invasive and surgical, were performed in the United States (14.6 Million Cosmetic Plastic Surgery Procedures Performed in 2012). There are people who lose their lives each and every day just because they are not happy with the way they look. Patients who desire a change in appearance go to a cosmetic surgeon where countless numbers of mishaps could happen and do happenRead MorePhysical Features Of Cosmetic Surgery Essay1329 Words à |à 6 Pagesmany people walk into the offices of cosmetic surgeons to do the same; asking for an enhancement or removal of physical features. Patients come to cosmetic surgeons with all sorts of fantasies. Many of these are very realistic but a few are unrealistic. Psychologists Ericksen, William and Billick encourage surgeons to use screening questionnaires and explain that they are ââ¬Å"key in identifying patients for whom surgery was a ppropriate.â⬠(345.) Though cosmetic surgery helps boost self-esteem and may bringRead MoreWhy Plastic Surgery Has Many Different Views On The Influences Of An Individual1537 Words à |à 7 PagesPlastic surgery has many different views on the influences of an individual. The first view is the factors of how many individuals decided on having plastic surgery because the influences of the media or opinions of other people, which portrays the idea of self-image. But researchers believe that surgery doesnââ¬â¢t help to achieve this goal. Self-esteem is a major factor of why many women and men receive surgery. However the second view favors that before a person makes the major decides of havingRead MoreCause And Effects Of Cosmetic Surgery1570 Words à |à 7 Pagesthe correlation between self-esteem and the elements that lead to cosmetic surgery. The subject has been chosen to assist medical doctors in gathering more knowledge on the matter and to help bring awareness to whe ther or not patients need additional psychological care prior to body enhancements. The data throughout this paper was gathered by way of surveying and interviewing patients both before and after having cosmetic surgery. Through these studies, it was found that for many people the desireRead MorePlastic Surgery Debate992 Words à |à 4 PagesGroup 1 Plastic Surgery I. Introduction Plastic Surgery, or Cosmetic Surgery, is surgery that is unnecessary from a medical perspective, but is carried out to improve appearance. Cosmetic surgery is initiated by an individual who wants to change the physical appearance of a feature. Although in many cases their physical appearance is normal, they may wish to change the size of their breasts or the shape of their nose. An individual may also use cosmetic surgery to change disfigured body partsRead MoreThe Psychological Effects of Going Through Cosmetic Surgery1486 Words à |à 6 PagesAccording to the American Society of Plastic Surgeons in the United States 14.6million cosmetic surgery procedures were performed in 2012. Cosmetic procedures range from skin rejuvenation to cleft palate repair. The most popular age range of cosmetic surgeries performed is 40 to 54 years old. Most of us are self conscious about how we will appear in the future. Our self conscious feelings towards our body image affects us psychologically and psychosocially by our own body-self image, sexual relationships
Thursday, December 12, 2019
Determination Of The Residential Status Of ABC Ltd - Samples
Question: Discuss about the Determination Of The Residential Status Of ABC Ltd And Peter And His Wife. Answer: Issues: The current issue is concerned with the determination of the residential status of ABC Ltd and Peter and his wife. The company in the current situation is incorporated in Brunei with major part of the shareholder residing in Australia. However, all the members of the board were residing in Australia with central and management and control is exercised from Australia. Additionally, the situation also highlights that Peter who is a resident of Australia is appointed as the plant manager for ABC Ltd and was offered with the contract of two years to shift from Australia to Brunei. Additionally, Peters wife accompanied him to Brunei and while he was in Brunei she took a part time employment as the English teacher. Rule: To determine the residential status of a company there are certain criteria that need to be considered under section 6 (1) of the ITAA 1936. To determine the residential status of a company it is necessary to take account of place of incorporation test as under this test company that is incorporated in Australia is considered as the Australian resident notwithstanding of any factors (Barkoczy 2014). The taxation ruling of TR 2017/D2 defines the concept of central management and control. The ruling provides two limb test to determine who exercises the central management and control. Furthermore, the ruling provides where the central management and control is exercised. As held in the case of Bywater Investment Ltd Ors v Federal Commissioner of Taxation (2016) the court oflaw stated that the plaintiffs were regarded as the resident of Australia relating to income tax purpose during the applicable years and will be considered liable to tax in Australia. With respect to section 6 (1) of the ITAA 1997 the judgement passed by the court of law stated that the central management and control for each of the applicant was situated in Australia (Brokelind 2014). Hence, each of the plaintiff would be held as Australian resident for income tax purpose. To ascertain the residential status of a person for taxation purpose the taxation ruling of TR 98/17 provides guidance. Under the ordinary test of residence, a person is regarded as the Australian resident if it is found that person resides in Australia (Coleman and Sadiq 2013). There is no such single test to ascertain whether an individual is considered as the Australian resident. The 183-day test is performed on the person that have been present in Australia for more than one half of the income year either continuously or in breaks unless it is found that the person does not have the intention of taking up the permanent place of abode in Australia (Grange et al. 2014). The person would be said to have the constructive resident in Australia. Domicile Test is applied on those people that are the resident of Australian and have their domicile in Australia. Unless, it is considered that the person place of abode is outside Australia and does not have the intention of taking up the residency in Australia. The domicile of the individual is ascertained under the Domicile Act 1982 (James 2015). An individual acquires the domicile of their origin by birth. An individual also acquires the domicile by the operation oflaw or by their own choice indefinitely. As held in the case of Applegate v Federal Commissioner of Taxation (1979) the court oflaw held that permanent cannot be considered as everlasting or forever and measures the objectivity each year (Jover-Ledesma 2014). The taxpayer in this case had the permanent place of abode outside Australia and after falling the taxpayer had to return to Australia. Therefore, in respect to this case it is not real to consider whether the person has formed the intention of residing or having the permanent place of abode outside Australia for an indefinite period without the intention of returning to Australian in the foreseeable future. Conceivably the most vital element is whether the person has uninhibited any residence or the place of abode that he or she held in Australia. The Superannuation test is taken into the consideration to determine the residential status for government employees of Australia that are posted in overseas nation and will be considered as the Australian resident (Kenny 2013). Section 6-5 of the ITAA 1997 defines income from personal exertion as the income derived from salaries, wages, fees or income from services provided or proceeds derived from business carried on by the taxpayer (Krever 2013). On noticing that a person is held as the overseas resident then the ordinary income and the statutory income would be held assessable that is earned from Australian sources. An Australia resident are held liable for tax for all source of income. As held in the case of Federal Commissioner of Taxation v French (1957) the definition of service refers to the performance of service. The court has also defined dividend in Nominees Ltd v Federal Commissioner of taxation (1973) as the place from where a company derives profit. Application: As evident in the current situation of ABC Ltd it is found that the company is incorporated outside Australia in Brunei. Furthermore, the operations of the ABC Ltd are executed outside of Australia in Brunei. Therefore, the company fails under the first test. However, an important consideration is that the central management and operations of the company is located in Australia as during the year 2015 the board of directors are found to be taking decisions that governs the operation and policy of the company in its board meetings. The board of directors meet each month in Sydney to decide upon the operational policy and management of the company. In respect to ABC Ltd the company meets the criteria of central management and operations of the company is situated in Australia as Board of directors are found to be taking to decisions from Sydney. Following the considerations of the implications or the effects the decision made by the board of directors, it can be stated that the central management and control of ABC Ltd resided in Australia for the year 2015. Referring to the Federal Commissioner of Taxation v Malayan Shipping Co Ltd (1946) the genuine business decisions were made by ABC Ltd in Australia (Krever 2015). The nature of business activities advocates that monitoring of overall business functions took place in Australia. Additionally, referring to Bywater Investment Ltd Ors v Federal Commissioner of Taxation (2016) ABC Ltd and its directors would be regarded as the Australian resident for the purpose income tax during the applicable year of 2015 and will be considered liable for assessment in Australia. For the year ended 2016 it is noticed that one of the board members have has shifted to Brunei so that the member would be to corporate with the functions of the business together with the plant manager. The case study evidently provides that decisions that are taken by the board of directors will be regarded as the tentative (Morgan, Mortimer and Pinto 2013). The same requires to be effectively analysed based on the fact that functional scale in Brunei has expanded and the manager are forced to determine the personal contact for performing the business activities. This evidently suggest that the period of 2016 onwards the place of central management and control for ABC Ltd was located outside Australia. On the other hand, Peter, a residency test is performed to determine the residential status sensibly. In the ordinary sense there are numerous factors that applied in determining the residential status (Sadiq et al. 2014). Considering the situation of Peter, it can be stated that he travelled to Brunei and accompanied his wife and daughter with himself. During his absence from Australia Peter rented out his residence and took a lease house in Brunei. To ascertain the residential status of Peter domicile Test is performed with respect to Domicile Act 1982. As evident from the current case study it can be stated that the permanent place of residence or abode was in Australia before deciding to move in Brunei on a two-year employment agreement with ABC Ltd. In spite of the fact that ABC Ltd provided peter with a one-year extension of contract following the second year of employment contract. However, peter declined the extension of contract and expressed his intention of returning to Au stralia with his wife and daughter. Taking account of the Taxation ruling of IT 2650, a reference to Section 995-1 of the ITAA 1997 can be made relating to the domicile of Peter origin and would held as the Australian resident under the Domicile Test (Woellner 2013). Additionally, peter did not express the intention of staying in Brunei or establishing a permanent place of residence out of Australia. While his stay in Brunei Peter had rented out his Melbourne home and derived rental income. He also derived interest income into his Australian Bank account. Referring to the case of Applegate v Federal Commissioner of Taxation (1979) it can be stated that Pater maintained the permanent place of abode in Australia during his absence for employment purpose (Woellner et al. 2014). Additionally, Peter has not abandoned any of his residential place or dwelling which he held in Australia. Citing the reference of Jenkins v Federal Commissioner of Taxation (1982) Peter evidently expressed his intentions of not staying in Brunei as he turned down the intention of staying in overseas nation despite being provided with the extension contract (Blakelock and King 2017). Hence, Peter has passed the criteria of Domicile Test and will be regarded as the Australian resident. The 183 days and the superannuation test is not applicable on Peter. As under the 183 days test Peter did not resided in Australia for a period of two years that ranged from 2015 to 2017. Furthermore, the superannuation test is also not applicable in relation to Peter since he is not the government employee. On the other hand, Peters wife accompanied with him to Brunei. There is may be factors that may reflect that for the period of two years she undertook the decision of residing outside of Australia but cannot that intended to permanently abandoned the place of residence in Australia. though she took the part time job as the English teacher during her stay in Brunei but would be regarded as the Australian resident under the domicile test with respect to Domicile Act 1982. The 183 days cannot be applied on Peters wife as she was not present in Australia for 183 days during her stay in Brunei. Furthermore, the superannuation test is not applicable on Peters as she is not a government employee. Section 6-5 of the ITAA 1997 defines income from personal exertion as the income derived from incomes, salaries, fees or income from services provided or proceeds derived from business carried on by the taxpayer. On returning to Australia, Peter started to business of practicing accountant in Melbourne. He received fees from his practice which would be held taxable under section 6-5 of the ITAA 1997 as the income from personal exertion. Citing the reference of FCT v French (1957) the receipt of fee income represented business income that was carried on by the taxpayer and the same will be held taxable under section 6-5 of the ITAA 1936 (Robin, Barkoczy and Woellner 2018). Peter also derived rental income and dividend from the Australian sources. Referring to the case of Nominees Ltd v Federal Commissioner of taxation (1973) it can be stated the Australian sourced income derived by Peter will be considered taxable under section 6-5 of the ITAA 1936. Conclusion: The case study can be concluded by stating that ABC Ltd will be regarded as the Australian resident company for the year 2015 since the control and operations of the company was carried out in Australia. The company has satisfied the central management and control operations for 2015 and will be considered as resident company for taxation purpose. However, in 2016 and 2017 it would not be regarded as Australian resident company since one of its board members have moved to Brunei to manage company affairs. Similarly, Peter and his wife will be regarded as Australian resident since he satisfies the domicile test under domicile act 1982. References: Barkoczy, S. 2014. Foundations of taxation law. Brokelind, C. 2014.Principles of law: function, status and impact in EU tax law. Amsterdam: IBFD. Coleman, C. and Sadiq, K. 2013.Principles of taxation law. Grange, J., Jover-Ledesma, G. and Maydew, G. 2014 principles of business taxation. James, M. 2015.Taxation of small businesses. Jover-Ledesma, G. 2014.Principles of business taxation 2015. [Place of publication not identified]: Cch Incorporated. Kenny, P. 2013.Australian tax 2013. Chatswood, N.S.W.: LexisNexis Butterworths. Krever, R. 2013.Australian taxation law cases 2013. Pyrmont, N.S.W.: Thomson Reuters. Krever, R. 2015.Australian taxation law cases. Morgan, A., Mortimer, C. and Pinto, D. (2013).A practical introduction to Australian taxation law. North Ryde [N.S.W.]: CCH Australia. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W. and Ting, A. 2014.Principles of taxation law. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D. 2014.Australian taxation law. Blakelock, S. and King, P., 2017. Taxation law: The advance of ATO data matching.Proctor, The,37(6), p.18. Robin, Barkoczy and Woellner (stephen murphy, shirley et al.), 2018.Australian taxation law 2018. Oxford University Press.
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