Nazi Germany essays

Nazi Germany essays The most merciless and cruel party in the world, was under the role of Adolf Hitler, their violence remained a deep gash in the western world Nazism was originated in Germany in the early 1920s. It was the doctrines or practices of the Nazi party. Nazism was a shortened version of the tern National Socialism, denoting the doctrine and form of government of Nazi Germany under the rule of Adolf as enunciated in his book Mein Kampf. The term was an abbreviation of Nationalsozialistische Deutsche Arbeiterpartei (German National Socialist Worker Party). National Socialist German Workers Party founded in 1919 on fascist principles and dominant from 1933 to 1945 in Germany. The party's principles were essentially antidemocratic and racist. Hitler borrowed considerably from the Italian Fascist and Soviet Communist Systems, but the Nazi pseudoscientific racist theories were original German contributions. In the past storm troopers and communists had contested the streets on fairly equal terms. Now, three days after the formation of Hitler's cabinet, communist meeting were banned in Prussia. To enforce such measures, there was a new and ominous agency. A minor department in the Berlin police, detailed to watch anticonstitutional activities, was put under Goring's command. As of April 26, 1933, this old Department IA of the Prussian political police was replaced by the Geheime Staatspolizei ("Secret State Police"), better known as the Gestapo. Within two years its actiones would be free from judicial review and it would take its place beside the SD (Sicherheitsdienst, or "Security Service") and the security branch of the SS in a sadistic competition to achieve the totalitarian Until this time Nazism was very much a function of communism the other side of the revolutionary coin. Now, within Germany, National Socialism stood alone. Communism was gone as a count...

Stalin vs Lenin Essays

Stalin vs Lenin Essays Stalin vs Lenin Essay Stalin vs Lenin Essay Throughout the short history of the Soviet Union there had been many rulers who led the Soviet Union into a superpower. Lenin and Stalin, two of the most controversial dictators of the Soviet Union, were those dictators that brought the Soviet Union to that position. Though their social policies were the same, the way they ruled the country and their economic policies differed greatly. The aspects of Stalin and Lenin’s rule which made them so similar were that they both rules were similar. They ruled the Soviet Union under the laws of Marxism and socialism. They adopted the Marxist ideas and adjusted them to Russian realities so that the Marxism would be successful in the Soviet Union. Also, when Lenin first became dictator of the Soviet Union he made it the first communist nation. After Lenin’s death, Stalin became dictator, and ruled the Soviet Union the same way Lenin did, T hey believed in a communist state that almost every aspect from religion to distribution of resources would be equal. Also, they both had created a secret police force that carried out the dirty work of the dictator and kept strict control of the country by keeping the people in fear, without the secret police the public would not be scared to revolt and the revolution would have continued. In addition, both dictators had a hard time in coming to power, because both had to use cunning to become dictator. Lenin led the Bolsheviks to victory with the help of Germany, while Stalin had to get rid of Trotsky by isolating him from the party and became the party leader and eventually the dictator. While both of these dictators were ruled identically, they differed just as much. The ideology of both Stalin and Lenin show that both these dictators came from different backgrounds and their policies were different. First, Lenin was the first dictator and followed a policy of a light communism and leaned more toward socialism, so his dream of a pure communism state was never achieved. While on the other hand, Stalin followed a more pure communism by taking control of industry and agriculture, which leads to another difference between the two men. When Lenin was in charge, He followed an economic plan that was the NEP. The NEP was a policy that took control of big businesses, banks, and foreign, also he encouraged small businesses. For agricultural purposes he gave the farms to the peasants because Lenin knew that peasants wouldn’t revolt if they could sell their own crop and everything would be stable. While Stalin unknowingly created the Five Year-Plan, which had the goal of making the Soviet Union a industrial power, but started from nothing. It took control of all aspects of the economy, which included taking control of agriculture. Angering the peasants, the kulaks revolted and ultimately burned their fields rather than giving control to government. As a result, the grain supply rapidly dwindled, so famine returned and the economy was hit hard. However, the social changes differed between both leaders; Lenin gave suffrage to all over the age of eighteen and introduced a classless society at the beginning of his dictatorship. Stalin increased women’s rights so that they can take jobs and let them become educated which increased literacy within the Soviet Union. While both Stalin and Lenin might have been the first dictators of the Soviet Union but the differences between them lead to the success of the Soviet Union being a world power. So when it comes into question how Lenin and Stalin are similar and different, it is their economic, social policies and differences in their dictatorship.

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Retail industries of UK Dissertation Example | Topics and Well Written Essays - 1250 words

Retail industries of UK - Dissertation Example Despite of the fact that the UK economy was going through recession, but the overall sales of the industry had increased in 2009 as it reached a figure of over ?285billion. It has been estimated that this figure would further increase in the years to come. Also with the world economy and UK economy recovers itself from recession, retail industry would be one of the most beneficial industries as this would further increase the total revenue of the firms in the industry (The Scottish Government, 2010). By the end of 2010, the total retail units in the kingdom were approximately 286,000 (Arch, 2010). The food retail industry is an important industry for the UK economy as over the years it has been able to contribute a lot to GDP of the country. In addition to this, food retail industry is a significant one for United Kingdom economy as it has been able to consume considerable portion of the employment. According to a report, there are more than half a million people working in the indus try representing almost 13% of the total workforce of United Kingdom. Food retail industry consumed more than 12,750 permanent jobs throughout 2010 which represents an annual growth of 2.1% in the jobs of food retail industry from the year 2009 (The Scottish Government, 2010). ... The total sales of online retail industry equalled ?2.8 billion from Christmas 2009 to Christmas 2010 and they also found that there has been a growth of 44% in terms of time spent by respondents shopping online (Internet Retailer, 2011). Tesco is the market leader in the UK food retail industry for years and it has been dominating the market with market share of almost 31%. Tesco is also considered as the third largest retailer of the world in terms of revenue, after Wal-Mart and Carrefour. Tesco recorded total revenues in the year 2010 – 2011 were more than ?60 billion with a net profit of ?2.67 billion (Tesco, 2011) PROBLEM FORMULATION There are several firms in the food retail industry competing against each other on the basis of Price, Products, Promotions and Placement. However, among these four factors, price is the most dominant one. Consumers in the food retail industry are very much attracted and targeted by firms in the industry on the basis of cost and this is the reason why, most firms in the industry including Tesco and Asda have used Cost leadership strategy. This strategy has allowed firms to keep their overall costs low and thus offer the products at a lower price than the competing firms to the customers. With improvements in technology, the industry has been able to improve its sales because of e-retailing and the e-retailing has provided several opportunities for the firms in the industry to grow and expand their business as well as improve their market share. Also the response of consumers have been very positive towards e-retailing as shopping online is far more convenient, saves time and energy. Because online

A Profitable Business Research Paper Example | Topics and Well Written Essays - 1250 words

A Profitable Business - Research Paper Example After adding up these costs, the value of unsold goods (closing stock) is deducted to give the cost of goods sold. When the COGS is deducted from total revenues from sales, the gross profit is achieved. Gross profit is also known as operating profit because it is a measure of the manufacturing operations of the business. Net profit is calculated after deducting general, selling and administrative expenses from the gross profit. These expenses include items like electricity expenses, depreciation, salaries of office staff, and other expenses related to the day to day running of the business (Pride, Hughes, and Kapoor 513). Sometimes, other income such as interest on loans, etc. is added to the gross profit. The net profit is a measure of the profitability of the business as it represents the amount that would be shared among the shareholders. For this reason, investors use net profit to determine the earnings per share (EPS) by dividing the net profit by the number of outstanding shar es. This tells investors how much return each share of the business earns for shareholders. 2. Misconceptions about Revenues and Expenses A common misconception new business owners have about revenues is that they are the same as profit. Revenues measure what a business received by selling its products. Profit is calculated after deducting expenses from revenues. ... Secondly, when accounting for business operations, the amount of revenue and expenses reported may differ. Under the cash-based accounting method, revenues and expenditures are identified when cash is collected or paid. But under the accrual accounting system, revenues and expenditures are identified when the right to receive or duty to pay has been established. The cash may be received at a later time. New business owners also sometimes fail to distinguish expenses from costs. For accounting purposes, cost is usually used to mean the price of a long-term benefit such as a fixed asset. On the other hand, expenses such as electricity payments and office stationery are payments in the course of the normal running of the business. Some new business owners also hold a misconception that all expenses involve payment of cash. In some cases, such as depreciation expense, there may be no payment of cash. Depreciation and amortization expenses simply involve the spreading of a cost over the p eriod during which the benefits of the cost are realized by the business. 3. Business Management Software InFlow is one of the most popular inventory management software for small and medium-sized businesses. Launched in 2007, it allows for products to be organized into categories with picture and price identification. Furthermore, the system also allows items to be tracked at the aisle and bin level. It supports bar code scanning for efficient point of sale operations. Users can have real-time access to the updated data. The system also produces invoices, purchase orders and other documentation. Customized sales, profit and cost reports can also be produced. The company offers a free edition of the software that has a capacity of storing up to 100 products (InFlow, 2013). QuickBooks is

Crocargo Logistics Essay Example | Topics and Well Written Essays - 2250 words

Crocargo Logistics - Essay Example The business has been unable to generate enough capital to increase the ultimate profitability of the firm. The fundamental problem highlighted in this case is that of an inadequate costing system and an internal environment characterized by friction. The company is operating in a very hostile and competitive marketplace. The costing system that is needed to support the operations of the company is totally inadequate to keep the company operational for a very long time. The current costing system has been developed by the company’s operations manager who is more than satisfied with her costing system. She is not willing to take anyone’s opinion regarding the problems inherent in her system, as a result of which the company is not accounting for the costs it is actually incurring. The general manger of the company has finally realized this problem and has called for an external help who would suggest a more competitive costing method. Introduction An activity-based costi ng technique is one of those techniques which enable a company to identify its costs objects more accurately. This aspect of this technique has profound implications on a business, for instance it allows a company to identify unnecessary costs, price its products or services more efficiently and last but not the least it allows a company to be more competitive in its industry. ... So it goes like more the environment is competitive, more the costing system needs to be sophisticated. The costing system should effectively match costs with different cost objects. All these objects are integral to the ABC costing system (Brimson, 1991). Since the level of competition is high in the service competition, therefore a service firm needs to accurately estimate its costs. This new change in the industry has made costing a strategic issue; it has become so important that it effects long-term strategic decisions as well as day-to-day operating decisions. Costing has become so important because it helps a firm in: product or service organization, staffing and resource allocation. Accurate costing allows a company to plan resource consumption, price services properly and implement different strategies. But it is very difficult to initiate an Activity Based costing in a service firm, because in a service firm an employee is engaged in multiple activities involving different time-period. This makes it difficult to trace the resources consumed by a cost object (Cagwin and Bouwman, 2002). Even though the service industry is interested in implementing an activity based costing system, but since these models are made using the activity based costing models of a manufacturing firm as frame of reference, therefore the industry is facing multiple problems with regards to this technique’s implementation. The fundamental problem for this service industry is the absence of inventory, which receives an utmost importance while undergoing a valuation process. Other important cost variables are direct material and labor which are also absent in a service industry. This leads to a problem of estimating

Question answer Assignment Example | Topics and Well Written Essays - 2000 words

Question answer - Assignment Example Appropriate strategies to deal with the volatility of the risks could help the business survive and sustain in the long run. The effective risk management structure of the company focussing on restructuring of its operations, implementing risk mitigating procedures would help the company to deal with hazards. Executive Summary In our discussion, we have considered the operations and spread of markets of Howden Joinery Group. Howden Joinery Group. is a leading supplier of kitchens and joineries. Annual reports and financial statements have been analysed. The major risks identified for the company are the interest rate risk, counterparty risk and foreign currency risk. The company can hedge the interest rate risk by investing in hedging securities which would offset the devaluation of some securities due to change in interest rates. Counterparty risk which the company may incur due to default of payment obligations of the counterparties may be hedged by selecting counterparties above a certain credit rating. Foreign currency risk may be hedged by entering transactions at spot rate. Based on past experience, annual reports, Howden Joinery Group Plc must prepare appropriate strategies for risk management in order to align the business with market conditions and to maintain adequate cash flows and liquidity. Annual report for three years from 2009 to 2011 The Annual Reports are given below for the company under consideration, i.e. Howden Joinery Gr. Plc. The data given below represents the consolidated Income Statement, Cash Flow Statement and Balance sheet for the above-mentioned years followed by a comparative study of the performance of the company from 2009 to 2011. For the year 2009, the consolidated cash flow statement of the company is given. For the year 2009, the consolidated Income statement of Howden Joinery Group Plc. is given (Howden Joinery Group Plc, 2013, p.1). For the year 2009, the consolidated Balance sheet of Howden Joinery Gr. Plc. is given. For the year 2010, the consolidated Income statement of Howden Joinery Gr. Plc. is given. For the year 2010, the consolidated Cash Flow statement of Howden Joinery Gr. Plc. is given below. For the year 2010, the consolidated Balance sheet of Howden Joinery Gr. Plc. is given below. For the year 2011, the consolidated Income statement of Howden Joinery Gr. Plc. is given. For the year 2011, the consolidated Cash Flow statement of Howden Joinery Gr. Plc. is given. For the year 2011, the consolidated Balance sheet of Howden Joinery Gr. Plc. is given. A comparative study of the performance of the company from 2009 – 2011 is given below. Based on the financial statements of the Annual Reports of Howden Joinery Gr. Plc. the following aspects have been described. Different sources of risk and nature of those risks Some of the different sources of risk for Howden Joinery Gr. Plc. are - a) Interest rate risk b) Counterparty risk, and c) Foreign currency