Information and Communications Technologies Essay

Information and Communications Technologies - Essay Example The job also requires knowledge of financial and accounting software applications, government financial regulations, the ability to analyse financial data, and prepare financial reports, statements and projections (HR Village 2007). Information and communications technologies, ICT, play a vital role in supporting the activities of organisations. ICT encompasses hardware and software products; information system operations and management processes; human resources and skills required to use ICT for the production of information; and information system development, management and control. Accountants are expected to have the required level of competence to perform the work required. ICT is one of the core competences required of accountants, even as provided in the GAAP. ICT is affecting the way in which organisations are structured, managed and operated. It is changing the nature and economics of accounting activity (Skidmore 2002). This paper takes a look at the author's personal professional experiences with ICT in the role of a management accountant, how the author's ICT skills have improved personal performance, and how these improved personal performance through the use of ICT has improved the wider organisation's performance from the perspective of management accounting. Using information technology in my profession My role as management accountant involves applying the principles of accounting to analyse financial information and prepare financial reports by compiling information, preparing profit and loss statements, and utilising appropriate accounting control procedures (HR Village 2007). To accomplish my tasks, I use several ICT applications. Standard office applications for word processing, spreadsheets and presentation graphics such as those provided by Microsoft Office are some of the ICT software that I regularly use. MS Word allows me to create professional looking reports and other communication which I can format myself or use templates available within the software. I can highlight important text with different font and typestyle options. MS Excel is also an indispensable tool because it allows me to create spreadsheets with ease. The built-in functions also provide capabilities for calculations with a formula, summarising numeric data, as well as creating graphical charts for easier visual appreciation of trends and distributions. MS PowerPoint is another software I use, especially for easy to understand presentations to management or other non-accountant groups. I can incorporate text, numbers and even graphic images to drive home the points I am trying to make. I also use MS PowerPoint when I orient accounting staff on accounting policies and procedures. I use SAP accounting software for to help me deliver accurate financial reports fast, accelerate cash flows through shorter reporting cycles and receivables, and turn information into effective execution of business strategy so that as management accountant I can be a strategic partner to the business (SAP 2008). I also use Hyperion Essbase, an online analytical processing server, OLAP, to developing custom analytic and enterprise performance management applications useful to my functions as management

Positive and Negative Aspects of Adult Education Essay

Positive and Negative Aspects of Adult Education - Essay Example Therefore, they are now focused on acquiring education and on making themselves compatible to the progressing environment. Governments of various countries like America, Hong Kong, UK have always encouraged older people to have education so that they match and compete with younger students. This prospect has made them independent, knowledgeable and modern literates. Adult students have gained back their lost confidence, importance and strength and are now ready to accept new challenges coming ahead. Many companies prefer to employ adults rather than having youngsters due to more experience and capabilities. For instance, a company would prefer to have a 40-year old manager rather than having a 28 year old youngster with higher education for the same post. In other words, adults are much more comfortable with resolving problems and they manage to do so easily. Institutions, where both young and adult students are enrolled, have a very strong inter-generational relationship. Exchange of ideas, flow of knowledge and wisdom, interpersonal communication and reduced differences in mental level can be well-observed in such institutions. Generation gap has been overcome to a large extent. In short, older adult students have seen to be more socially responsible than the younger ones. Besides having a positive effect on the lives of peopl

The Age of Napoleon Essay Example for Free

The Age of Napoleon Essay The Age of Napoleon Napoleon Bonaparte was a very influential character in the history of France. When Napoleon rose to power, many reforms were made regarding the social system, economics, education, and political aspects. For some, the reforms made under his rule were for the better of the people, but others viewed the reforms as negative changes. Nonetheless, Napoleon will always be thought of as a powerful figure in the French Revolution. A leader from the beginning, Napoleon was sent to France for military training at age nine. Before Napoleon completely conquered France, he had a number of early successes such as defeating the British in Toulon in 1793, and he won victory against the Austrians in Italy. In 1799, he came to France and set up a 3-man governing board called the Consulate, overthrowing a very weak system of government called the Directory. People accepted him as a leader because he was charismatic and a good speaker. France was also in a state where they desperately needed a system of order, they are in a midst of a revolution with no one taking charge. It makes sense that Napoleon, a man who seizes power, takes control of the revolution. Napoleon also had a reputation of being an excellent military chief, which lead to an even greater acceptance to him in France. In 1802, he declared himself the consul for life, and 2 years after that, he held enough power to become the emperor of the French. The French longed for change because the American Revolution had inspired them, and there was a large gap between the rich and the poor. Napoleon valued order while he was in power. Order, security, and efficiency replaced liberty, equality, and fraternity. He restored the struggling economy by building new roads and canals, so it could be easier to transport goods or obtain them from other societys. He also set up a public school system and made peace with the Catholic Church by signing the Concordat of 1801. The Concordat of 1801 was an agreement between the Roman Catholic Church in France and Napoleon, for the French had been in disagreement with the Catholic Church since the revolution. The Third Estate (made up of peasants and a vast majority of France) didn’t feel that it was fair that the clergy were getting treated better than them. It ended the churches political power and recognized religious freedom for Catholics. The taxes weren’t as high for the clergy as it was for the Third Estate. Napoleon even encouraged the Emigres to return to France. The Emigres were people who feared the revolution and fled France to seek foreign help to restore the old order. He also gave the land that had once belonged to the churches to the peasants, so they could have more land to farm with, which could boost the economy. Jobs were now â€Å"open to all talent†, meaning anyone could work in any job, no matter what Estate they belonged to. The Napoleonic Code was also established when Napoleon came to rule. It recognized equality for all citizens under the law, religious toleration, and trial by jury. The Napoleonic Code was a set of French laws made by a group of legal experts. The rules governed all French-controlled countries in Europe. The Napoleonic Code undid some of the reforms made in the revolution, for example a lot of the rights women had just gained, were now lost. The men now gained complete control over the household and children. Another reform Napoleon made was he abolished serfdom, or slavery. Over time, he came to bring negative changes such as how women had very few rights. He also eliminated freedom of press. When he became emperor, he could not be removed from office which was a problem because not everybody liked the way he was ruling, and they wanted to overthrow him. In Napoleons rule, he attempted to build a French Empire. With Napoleon being an egomaniac, he felt like all of his decisions would be for the better of the people and that he could do no wrong. He won victories over Austria, Prussia, the Netherlands, Belgium, and parts of Italy and Germany, but failed to defeat Britain or Russia. By 1810, his Grand Empire reached its greatest extent. Napoleon was able to win victories over so many countries because he used a different strategy for each battle, so no one could predict his next move. Some say that one Napoleon was the equivalent to 40,000 troops. His Grand Empire redrew the map of Europe, and controlled much of Europe through diplomacy. A diplomacy is the practice of conducting negotiations between representatives of groups or states. He replaced the King of Spain with his brother, Joseph. The spirit of nationalism, which is the devotion and loyalty to one’s nation, was spread throughout France. Soon, new alliances formed to resist Napoleon’s extreme power, and he was defeated in 1815. The Age of Napoleon brought many reforms in France. His reign included achievements and failures. One of his greatest successes was that he equalized the people of France, and their worth was based off of merit instead of social status. He established the Napoleonic code, which is still in use in France and other parts of the world today. Most importantly, e restored order in France by stabilizing the economy, building schools for better education, made roads, and built hospitals and orphanages. Some of the failures encountered when Napoleon was in rule was that he violated the freedom of the press when he censored the newspapers being published. He invaded Spain, which began a war with the Spaniards. He changed the European boundaries forever. He was the first modern dictator and brought out the spirit of nationalism in France. Overall, Napoleon changed the way of life for the French and surrounding countries forever.

Sole Trader Or Sole Proprietorship In Business Commerce Essay

Sole Trader Or Sole Proprietorship In Business Commerce Essay A sole proprietorship means that a person does business in their own name and that one person owns that business as well (the word Propriety means owner). A sole proprietorship, or just simply proprietorship, is one type of business which in legal terms has no separate existence from its owner. Meaning, that the law does not make a difference between the property that belongs to the owner, and the things that belongs to the business, which are called assets. Hence, the limitations of liability enjoyed by other types of business; which are a corporation and partnership; does not apply to sole proprietorship. Also there is no difference between the money that the owner owes people and the money that the business owes people, which are also called debts. In short, all debts of the business are debts of the owner as well. A sole proprietor business does not pay corporate taxes, but the owner of the business pays personal income taxes on the profit made by the business. A sole proprietor must register a Trade name or Doing Business As. A business with a legal name or a registered name will allow the proprietor to open a business account with banking institutions. A sole proprietorship business has some advantages: The owner of this kind of business has better control of the business itself in general and better business administration is possible since there is only one owner, decision making will be quick because there is no need to consult others; there are also no legal formalities in terms of forming or dissolving a business; a sole propriety has a lot of freedom from government regulations. Every form of business ownership has some sort of government regulation to follow, but in general, this form of business has the least. For example: a sole proprietorship reports its income and deductions using just a simple one or two page tax return form, while a partnership or corporation are required to submit a tax return composing of several pages in length and also a quarterly and an annual payroll tax return; in addition, all the profit of a sole proprietorship business go directly right to the owner. On the other hand, some disadvantages of this type of business are: businesses in sole proprietor type will likely have a hard time in raising capitals since share of the business are personal and cannot be sold; it is also sometimes difficult to apply for a bank finance, as sole proprietorship cannot grant floating charge which in jurisdiction is a sine qua non (originally a Latin legal term for without which it could not be) of bank financing; hiring of employees may also be difficult. This form of business have unlimited liability, therefore, if the business is face with a legal case, the owner or the proprietor is personally liable; business in this form is also uncertain, because as soon as the owner decides to stop the business, or the owner eventually died, the business then suddenly ceases to exist.; another disadvantage of this form of business is that as the business becomes successful, risks that accompanied the business tends to grow. A Partnership Is a type of business that has between 2 and 20 partners that owns the business respectively, in which partners shares all the profit or losses of the business in which all have invested. A legal agreement should be signed, if two or more people are planning to start a partnership business. The agreement must include these points: if the partnership ends, what happens to the assets of the business. For example: the tools and the furniture; how will the profits be shared by the partners. For example: one partner works everyday on the other hand another partner only works three day a week. They would not share the profit equally because the other works more than the other; if one partner wants to leave the partnership. By having a legal agreement that includes these points, the interest of all the partners will be safe. Every time a new partner joins, the entire partner must sign a new agreement. Each of the partners can write their own contracts for the partnership, but they must ensure that it is a valid legal contract. Like in a sole propriety, the laws do not recognized any difference between the partnerships assets and debts, and the partners personal assets and debts. Also the law does not recognize any difference between different partners assets and debts. In most countries, a partnership is considered a nominate contract between individual who, agreed to carry on an enterprise, cooperates and contributes to it, by combining property, knowledge, activities and to share its profit. A partnership is also considered a legal entity; although different legal system had reached different conclusions on this point; because partners involved have a partnership agreement, or a declaration of their partnership. A Partnership type of business is often favored over corporations for taxation purposes. In a partnership business eliminates the dividend tax that is levied upon profits. The most basic form a partnership business is a General Partnership. In this kind of partnership, all the partners personally manage the business and also personally liable to its debts. The other forms which have developed in other countries are the Limited Partnership (LP), in this partnership, certain limited partners relinquish their ability in managing the business in exchanged for limited liability for the partnerships debts; and the other form of partnership is the Limited Liability Partnership (LLC), in this form, all partners have some degree of limited liability in the partnership. There are also Private Limited Companies which are one the most common type of company that limited liability refers to the Shareholders who owns the company as they have purchased company shares. Shareholders are only liable to the amount they owe on the shares they purchased (this referring to guarantee). These companies are often run by families. There are 50 persons allowed in private limited companies. A Close Corporation A Corporation is considered to be an artificial legal entity (technically, a juristic person) which, even though have a number of natural persons or other legal entities, has a separate legal identity from them. Unlike a Company who has directors or shareholders, or a board member or chairperson; a close corporation are owned and managed by people called Members. A close corporation can only have 10 members. The law sees a close corporation separate from its members. This means that unlike in sole propriety and a partnership, all the assets and debts of the business belongs to the close corporation, all the assets and debts of each of its member corporation have nothing to do with the close corporation. As a legal entity, the corporation receives legal rights and duties. These rights are: the ability to sue and be sued (access to court); Rights to common treasury (rights to hold separate assets from its members); the right to hire agents (the right to hire employees); the right to ha ve a common seal (rights to govern its internal affairs); government and courts can also add other rights. Granting of additional rights to corporations is often very much controversial. Stewart Kyd, the author of the first treatise on corporate law in English, defined a corporation as a collection of many individuals united into one body, under a special denomination, having perpetual succession under an artificial form, and vested by the policy of the law with the capacity of acting in several respects as an individual, (A treatise on the law of corporations, 1794, p.13) The Modern Business Corporation; a type of corporation presently dominant; and in addition to a corporations legal rights, has three legal characteristics: Transferable share (membership can change without affecting the corporations legal entity); capacity for perpetual succession (this means that despite the withdrawal of any of its member, the corporation can possibly exist); and limited liability (members have limited responsible in the corporation in terms of debts). Corporations may also be formed fir local government (municipal corporation), charitable purposes (non-profit corporation), or for political, religious, or government programs (government-owned corporation). As a generic legal term, a corporation can be any group that has a legal personality. Why Go Global Companies tend to globalize to conquer new marketing grounds. There is actually no agreed starting point when did globalization began. Globalization in general refers to as the increasing integration of capital, goods, and services to the world market. Globalization, in order to develop, uses three forces; Migration (the human or the work force), international Trade, and capital integration of financial market. There are some factors that can affect globalization. A company going to a global market without proper knowledge of what lies ahead, is suicidal. A countrys culture should be given consideration and thoroughly studied before venturing in global market. One interesting way to evaluate culture is to consider the peoples sense of humor. A person should ask himself these questions; is it self-effacing? Does it insult other culture? Is it innocent? Does it promote racism? This can provide an insight in to what approach to consider when tackling international cross-cultural issues. A company planning to go global should be prepared to whatever obstacles and challenges that accompanied this goal. A countrys geographical information should also be given consideration, because by doing so a more precise plan on marketing plan can be develop. Knowing Chinas geographical information would be very handy when it comes to marketing strategy. It would be easy to formulate plans on logistics. Meaning more products can be market on every part of the country. More part of the country would be available for market. Knowing all these factors doesnt mean it will eventually prevent any more conflicts to occur, but it will absolutely reduce the probability that a conflict can occur. Still the best solution to avoid such problems is to take intermediate actions to solve them. Solving a problem immediately can avoid the possibility for the problem to grow. Once a problem occurred a proper and ready-made solution should be done. Factors in entering foreign market There are certain that may affect a company in venturing into the global market. These factors should be considered in order to operate in global trade smoothly. A companys direct investment is needed in order for a company to operate in the global market. The company should have enough money to invest. In a corporate industry where money is the fuel for progress, a company that have enough resources can male it big in the global trade. Money is resources, without these resources to invest, it would be impossible to pursue the global market; Joint venture (often abbreviated as JV), is formed between two or more parties that agrees to undertake economic activities together. Both parties involved in this agreement, agreed in both contributing equity, they then share the enterprises revenue, expenses, and control of the enterprise; Licensing, in order to avoid legal case, licensing is necessary in all type of business. Especially in venturing into foreign territories, it is important to furnish all legal aspects before conducting business; by these means the company can operate their business without flaw. Exporting is marketing a certain product globally or in other word, it is sending goods for sale or exchange to other country abroad. Importance of business strategy It is important for a company to have a god business strategy. By managing a companys strategy a specific objectives, policies, and plan will be developed that will help the company in achieving its goals. This will provide an overall direction for the company. A good strategy should be appropriate for the companys over all resources, environmental circumstances, and the companys main objective in general. It also should match the companys strategic advances to the business environment that the company faces. A good strategy must also integrate the companys goal, policies, tactics, and values. Future trends should be given consideration too because this will enable the company to adapt in future marketing trends, this way the company can adapt to changed and not be left behind. Types of Marketing Strategies Every marketing strategy is unique, each beneficial in different kinds of business. Each strategy is and can be reduced into generic marketing strategy. Strategies based on market dominance in this scheme, companys are classifies according to their market share or their dominance in the industry; Porter Generic strategies, are strategy that is based on the dimension of strategic scope and strength of the company. Strategic scope refers to market penetration, on the hand strategic strength is the companys sustainable competitive advantage; innovation strategies, deals with the companys new product development and business innovation; Growth stage, in this strategy, the question, How should the company grow? should be answered. The most common answers are; horizontal integration, vertical integration, diversification, and intensity; marketing warfare strategy/warfare-based strategy, that trys to withdraw parallels between business and warfare; it applies military strategy to business s ituations. Unlike in a Warfield, the enemies to consider in the business field are the competitors. Key Steps towards a Strategic Plan Vision The first step toward a strategic plan is to have a realistic vision for the companys business. A good strategy plan should be able to visualized future trends to come. A strategic vision should consider future products, processes, customers, markets, staff, location, etc. Mission This indicates the purposes of the business. The nature of the business is also expressed in terns of mission. For example: designing, developing, manufacturing, and marketing a specific product line to meet the needs of a specific customer group through a certain distribution market in a particular area. This indicates what the business is about. We can say that a company is specializing in marketing a certain product, to a certain group of consumer, in a certain location. Values Values govern the operation of the business, its conduct, and its relationship with the society, the customers, its supplier, employees, and the local community. Objectives This is what the company wants to achieve in either for short or foe long term. Objectives should also relate to the requirements and to the expectations of all the members, including the employees. Objective should reflect to the main reason why the business is running. Strategies Are the rules and guidelines by which all the objectives and mission may be achieved. Strategy can also cover the business as a whole which can include diversification, acquisition plans, and organic growth. Or strategy can also be related to the primary matters in business key functional areas. Goals Goals are specific objectives to be achieved on a time-based measurement or in a specific time set. Goals should be realistic and achievable. Programs These are what set out the implementation plans for key strategies. Program should cover resources, time-scales, deadlines, objectives, performance targets, and budget as well. Importance of Marketing Strategy

A Place to Go - Original Writing :: Papers

A Place to Go - Original Writing Night after night I had passed the strange location. I began to recognize it and became aware of every detail. I found the building light in the same way. My eyes became attracted, addicted to this place, every eve it beckoned me to return. Simply gazing on it seemed to provide a relaxation, it warmed me. My body became accustomed to its feeling and presence; I found it, almost difficult to leave it. Despite this I had to carry on, they where close behind me now. This was not the first time that I had passed the building and approached it with curiosity. I had wandered here before. This building seemed of some overwhelming significance, when near I felt pathetic and feeble, this building, mansion or 'castle' seemed to posses some great inhuman power far beyond my conceivable imagination. As previously I waited and rested near to the building, my back lay vertical against the huge wall, again this unbelievable feeling of nostalgia, anomalous refreshment and suspicion passed through the very material of my being. It happened suddenly. I was unrepentant, almost unaware of this 'attack' I was about to undergo. I felt a hard thud to my right, this failed to affect me, and I was dazed and confused by the sheer marvel of this magic place. The second warning was more obvious and harder to ignore. A hand was placed on my shoulder. The way in which it touched me was indescribable, there was no feeling or emotion in this being I was now contemplating. I pondered its nature for a while, until the hand did seem to posses a feeling, an emotion; the hand now gripped my shoulder with intensity, a feeling of urgency and aggression showered over me. I was now left with now choice but to confront this creature. I slowly turned my head. I could see, in the corner of my eye a man. A tall man. A big man. An old man and an interesting man. This aggression and urgency flourished and eventually disappeared,

Mirror Mirror on the Wall, Who’s the Fairest of Them All? Essay

As in the Disney movie Snow White and the Seven Dwarfs, the evil queen is obsessed with being the fairest, or most beautiful, woman in all the land. The word beauty, by definition, is the quality present in a thing or person that gives intense pleasure or deep satisfaction to the mind, whether from sensory manifestation, a meaningful design, or something else such as personality. But what is beautiful to me may not evoke the same response or feeling from you. How is the queen to know she is the fairest in everyone’s eye if not everyone holds the same definition of beautiful? Why is it that we are attracted to some people and not attracted to others? The well-known phrase, â€Å"beauty is in the eye of the beholder† may hold some truth. Perception dictates how we view everything. People’s views are gained through experience and the environment in which they live. With that being said, our ideal depiction of beauty may slightly differ because no two people experience the same things in life, but aspects as to what people find attractive overlap. These overlapping qualities can be grouped into categories, which include the influence of personality, facial beauty, and body beauty and how it’s changing with society. Both males and females, at some level or another, are concerned with how they look to others. Typically, females are more preoccupied with the idea of looking beautiful. Don’t misinterpret what I’m saying; males care about what they look like as well, but generally not to the extent of that of females. This paper will focus on the perceptions people have on beauty as it pertains to women. Influence of Personality on the Perception of Beauty A study was conducted in which a group of researchers wanted to examine if the infl... ...International Journal Of Cosmetic Science, 27(6), 317-325. doi:10.1111/j.1467-2494.2005.00286.x Haughton, N. (2004). Perceptions of beauty in Renaissance art. Journal Of Cosmetic Dermatology, 3(4), 229-233. doi:10.1111/j.1473-2130.2004.00142.x Leist, A. (2003). What Makes Bodies Beautiful. Journal Of Medicine & Philosophy, 28(2), 187-219. Swami, V., Furnham, A., Chamorro-Premuzic, T., Akbar, K., Gordon, N., Harris, T., & ... Tovee, M. J. (2010). More Than Just Skin Deep? Personality Information Influences Men's Ratings of the Attractiveness of Women's Body Sizes. Journal Of Social Psychology, 150(6), 628-647. doi:10.1080/00224540903365497 Weller, J. E., & Dziegielewski, S. F. (2004). The Relationship Between Romantic Partner Support Styles and Body Image Disturbance. Journal Of Human Behavior In The Social Environment, 10(2), 71-92. doi:10.1300/J137v10n02_04

The Policies of Harry S. Truman

Many presidents have faced domestic and international problems, but it is a challenge not to know about them until you become the president of the United States, that is what happened to the 33rd President of the United States Harry S. Truman At the time of Roosevelt’s death, Truman was Vice-President for only 82 days and he faced more challenges in domestic and foreign affairs than any other U. S. president did at the time, yet he manages to steer this country in the right direction. Truman knew nothing about the Manhattan Project, and the atomic bomb. When Truman took the reins unexpectedly, (April 12, 1945) he was forced to deal with keeping a nation together and winning the greatest war history had ever seen. The first issue of foreign policy that Truman confronted was the decision to use nuclear weapons against Japan. No decision of his presidency has drawn so much criticism as the dropping of atomic bombs on Hiroshima (6 August 1945) and Nagasaki (9 August). The question is whether he could have done anything else—that is, whether he could have delayed use of the bombs by opting for a demonstration of their immense power or refused to employ what General Dwight D. Eisenhower described many years after its employment as an inhuman weapon. The Charter of the United Nations was signed in June 26, 1945 in San Francisco by Truman and ratified by the Senate in October 24, 1945. Originally ratified by 51 countries, currently 192 countries have ratified the charter. The Charter of the United Nations is by far the largest peace keeping Organization treaty it ever existed to date. Truman as a vision of a wilsonian he is, he wouldn’t let Wilson’s idea revived into the Truman straightforward he is to let this idea die again. The Proclamation 2695 (July 4, 1946) served as the culmination of American colonialism in the Philippines and proclaimed the absolute independence of the Filipino people as the United States withdraws and surrendered all rights of possession, supervision, jurisdiction, control or sovereignty. It was supposed that the United States relinquished control over the islands in 1944 but with the war on the Pacific the United States Senate decided to delay by two years. Now from this point forward the Unites States recognized the new independent state of the Philippines and the Unites States relinquish any control over the new created state. The nations of Europe were ravaged after WWII. Poor countries were susceptible to Communism. Truman’s announce Congress the change in policy by the means of the Truman Doctrine (12 March 1947), which promised United States support to countries threatened by Communism. It stated that totalitarian governments undermined the foundations of international peace, and thus were a threat to the United States. It was used in Greece and Turkey after the communists tried to take over, and a revolution erupted, the United States supplied the anti-Communist forces with money and arms. This policy was the adoption of containment as official U. S. policy. The Inter-American Treaty of Reciprocal Assistance (or commonly known as the Rio Treaty), was signed in Sept. 2, 1947 in Rio de Janeiro (hence the name Rio Treaty) and ratified by the United States Senate in 1947. Originally ratified by all 22 American republics which are Argentina, Bahamas, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominican Republic, Ecuador, El Salvador, Guatemala, Haiti, Honduras, Nicaragua, Panama, Paraguay, Peru, Trinidad and Tobago, United States, Uruguay, and Venezuela. Under the treaty, an armed attack or threat of aggression against a signatory nation, whether by a member nation or by some other power, will be considered an attack against all. This treaty puts a defensive alliance of the Western Hemisphere nations, and this agreement was a move toward a multilateral approach to the Monroe Doctrine and the most important inter-American agreement to this day. This treaty also puts the groundwork for the formation the Organization of American States (OAS) a few years later in Colombia. The Marshall Plan (June 5, 1947), Truman proposed the Marshall Plan to sponsor reconstruction in Europe. The Marshall Plan passed in 1947, right after the Czechoslovakian Communist revolution. Congress appropriated $5. 8 billion for the first fifteenth months, and contemplated further spending. The Marshall Plan included most of the nations of Western Europe: Austria, Belgium, Denmark, France, Greece, Iceland, Ireland, Italy, Luxembourg, the Netherlands, Norway, Portugal, Sweden, Turkey, and the United Kingdom. (Switzerland signed the convention creating an organization for the plan, but refused to accept funds. ) Congress included (National) China in Marshall Plan appropriations. The National Security Act (July 26, 1947) mandated a major reorganization of the foreign policy and military establishments of the U. S. Government. The act created many of the institutions that Presidents found useful when formulating and implementing foreign policy, including the National Security Council (NSC). The Council itself included the President, Vice President, Secretary of State, Secretary of Defense, and other members (such as the Director of the Central Intelligence Agency), who met at the White House to discuss both long-term problems and more immediate national security crises. Truman never went and didn’t take importance in these meetings until the Korea War in 1950 when Truman took the seriousness of the conflict and began to form part of these meetings. The General Agreement on Tariffs and Trade (October 30, 1947) set the basic rules under which open a nondiscriminatory free trade policy in which it can take place. This treaty meant to reduce trade barriers among the 23 countries signatory nations. The GATT sought to create an institutional framework within which international trade could be conducted as stable and predictable as possible. The Charter of the Organization of American States (April 30, 1948) was signed by 21 nations (this are the same nations that signed the Rio treaty except for the Bahamas delegation) of the western hemisphere at the conclusion of the ninth Pan-American Conference in Bogota, Colombia which reconstituted the Pan-American Union to the Organization of American States in which they reaffirmed its commitment as when they signed the Rio treaty â€Å"to achieve an order of peace and justice, to promote their solidarity, to strengthen their collaboration, and to defend their sovereignty, their territorial integrity, and their independence. The Truman administration hoped that the Organization would eventually assume the mounting responsibilities for solving hemispheric problems, but the U. S. would always play the dominant role. The provisional government of the state of Israel proclaims the new state of Israel (May 14, 1948). On that same date the United States, president Truman acknowledges and recognized the provisional Jewish government as de facto authority of the new Jewish state (de jure recognition was extended on January 31). The U. S. delegates to the U. N. and top ranking State Department officials were angered that Truman released his recognition statement to the press without notifying them first. The Berlin Airlift (June 27, 1948-May 12, 1949) was the greatest humanitarian and aviation event in history. Since the Allies had never negotiated a deal to guarantee supply of the sectors deep within the Soviet-occupied zone. The commander of the American occupation zone in Germany, General Lucius D. Clay, proposed sending a large armored column driving peacefully, as a moral right, down the autobahn across the Soviet zone to West Berlin, with instructions to defend itself if it were stopped or attacked. Truman, however, following the consensus in Washington, believed this would entail an unacceptable risk of war. He approved a plan to supply the blockaded city by air. On June 25, the Allies initiated the Berlin Airlift, a campaign that delivered food and other supplies, such as coal, using military airplanes on a massive scale. Nothing remotely like it had ever been attempted before, and no other nation had the capability, either logistically or materially, to have accomplished it. The airlift worked; ground access was again granted on May 11, 1949. The airlift continued for several months after that. The Berlin Airlift was one of Truman's great foreign policy successes as president; it significantly aided his election campaign in 1948. The Genocide Treaty it was signed December 12, 1948 it went in force in 1951 but the U. S. ratification came November 23, 1988. Although it took four decades to ratify the treaty, this international agreement made genocide an international crime during both war and peace. The North Atlantic Treaty (4 April 1949), which assured military assistance, resolved the economic and political near-chaos of Europe after World War II. These measures would, he believed, preserve democracy in Western Europe and thereby help preserve the freedom of the United States. The North Atlantic Treaty Organization (NATO) comprised the United States, Belgium, the Netherlands, Luxembourg, France, Britain, Canada, Italy, Portugal, Denmark, Norway, and Iceland; Greece and Turkey joined in 1952, West Germany in 1955, and Spain in 1982. The situation in the Pacific was not much better than that in Europe. In the Potsdam Conference in Germany and in the Cairo Conference, it was agreed that Korea would become a free and independent nation once the war is over. However, after V-J Day, the Soviet government was quick to establish a Communist regime. The United States under the Truman administration helped Korea setup a democratic government on the Southern Part of the peninsula. North Koreans crossed the border in full force (June 25, 1950). The UN, presented with its first real conflict, acted quickly, partly because the Soviet representative had walked out a few days earlier in protest of Communist China's lack of representation (it was represented by Nationalist China). War was declared on the aggressors by the United Nations. Although all nations contributed, it was mostly the United States fighting the war. The war lasted for about three years until an armistice was signed splitting Korea again along the 38th parallel. Macarthur stated to President Truman that the Chinese wouldn’t enter the war and this conflict would be over by Christmas. That was the most erroneous statement that Gen. Macarthur said to president Truman because since Gen. Macarthur was anxious to wrap up the war he ordered American and other U. N. troops to press on to the Yalu River and since the communist Chinese didn’t want that buffer zone gone they enter in force. In doing this, he ignored the warnings of the Communist Chinese as well as a directive by military planners in Washington to send only South Korean troops into the provinces bordering China. Macarthur never thought that the Communist Chinese were going to invade North Korea, but since it happen he wanted authorization for a full scale invasion of China and bring the Chinese Nationalist to fight in Korea and in weak positions of Communist mainland China, but since Truman didn’t wanted WWIII it refused Macarthur plan. Macarthur frustrated started to say its plans publicly without Washington’s authorization and for insubordination; Truman fired Macarthur on the grounds that Macarthur wasn’t the Commander in Chief. Puerto Rican nationalists Griselio Torresola and Oscar Collazo attempted to assassinate Truman at Blair House (November 1, 1950). This put and important question mark the relationship between the United States and Puerto Rico and since Truman understood that, he allowed a plebiscite in Puerto Rico to determine its future relationship with the United States. As for the Torresola, he was shot a White House policeman, Leslie Coffelt, before expiring himself and Collazo as a co-conspirator in a felony that turned into homicide was guilty of murder and sentence to death in 1952, but Truman changed it to life in prison. This attack could well be implemented since the gunfight was over a dozen feet of his bed and since he was curious went to the window to see until a passerby shout to Truman to take cover. The Tripartite Security Treaty (Anzus Treaty) was signed September 1. 951 and came in force April 29, 1952. This Treaty, signed a few years after WWII, it was designed to send a signal to Communist China and the Soviet Union that Western-oriented countries were determined to stop new aggressive moves in the Pacific. The U. S. -Japanese Security Treaty (San Francisco Treaty) was signed September 8, 1951 by 49 nations and came in force April 28, 1952 in which the United States agreed to assume primary responsibility for the conventional defens e of a disarmed Japan and an exclusive role in providing nuclear deterrence. Japan would have renounce the ability to declare war and its military would be for peacekeeping forces and ensured the formal return of independence at the expense of large military presence in the country and also ensured that any attack against Japan, the United States makes responsible of any protection and retaliation in the name of the Japanese Diet. The Immigration and Nationality Act (McCarran-Walter Act) (June 27, 1952) upheld the national origins quota system established by the Immigration Act of 1924, reinforcing this controversial system of immigrant selection. It also ended Asian exclusion from immigrating to the United States and introduced a system of preferences based on skill sets and family reunification. Plus this Act expanded the United States definition to Guam, Commonwealth of Northern Mariana Islands in addition to Puerto Rico and U. S. Virgin Islands which is used currently. At the basis of the Act was the continuation and codification of the National Origins Quota System. It revised the 1924 system to allow for national quotas at a rate of one-sixth of one percent of each nationality's population in the United States in 1920. As a result, 85 percent of the 154,277 visas available annually were allotted to individuals of northern and western European lineage. The Act continued the practice of not including countries in the Western Hemisphere in the quota system, though it did introduce new length of residency requirements to qualify for quota-free entry. There were other positive changes to the implementation of immigration policy in the 1952 Act. One was the creation of a system of preferences which served to help American consuls abroad prioritize visa applicants in countries with heavily oversubscribed quotas. Under the preference system, individuals with special skills or families already resident in the United States received precedence, a policy still in use today. Moreover, the Act gave non-quota status to alien husbands of American citizens (wives had been entering outside of the quota system for several years by 1952) and created a labor certification system, designed to prevent new immigrants from becoming unwanted competition for American laborers. Truman vetoed the McCarran-Walter Act because he regarded the bill as â€Å"un-American† and discriminatory. Truman’s veto was overridden by a vote of 278 to113 in the House, and 57 to 26 in the Senate. Parts of the McCarran-Walter Act remain in place today, but much of it was overturned by the Immigration and Nationality Services Act of 1965. These reversals in foreign policy, from isolation to world power, established Truman's reputation as one of the nation's greatest presidents. Which helped placed an economic foundation to struggling nations of Western Europe and Northeast Asia. Truman's domestic policies as president took far less of his time, and proved far less successful, than his foreign policies. Here also he dealt with three major issues: The administration of the modern American presidency, a legislative program known as the Fair Deal, and Republican accusations of internal subversion and corruption. He managed well with two of these domestic matters. The Executive Order 9599 (August 18, 1945) Provides assistance to expand production and continued stabilization of the national economy during the transition from war to peace, and for the orderly modification of wartime controls over prices, wages, materials, and facilities. The Executive Order 9635 (September 29, 1945) Organizes the Navy Department, defines what is the Naval Establishment as well it defines the duties of the Chief Naval Operations and declare that the Marine Corps and the Coast Guard are part of the Naval Establishment. The Executive Order 9646 (October 25, 1945) Rearranges the Coat of Arms, Seal and Flag of the President of The United States to accommodate the newest incorporated states into the Union. The War Brides Act (December 28, 1945) relaxes the immigration regulations to allow foreign born spouses and children of U. S. military personnel to settle in the United States. The Employment Act (Murray Act) (February 20, 1946) stimulates the economy following WWII, creating agencies in Congress and in the executive branch to focus on the problems of the depression and inflation. The Executive Order 9728 (May 21, 1946) Truman seized most of the nation's bituminous coal mines so that the secretary of the interior could negotiate a contract with mineworkers. As authority, EO 9728 had cited, among other things, the War Labor Disputes Act. The Hobbs Acts (Anti-Racketeering Act) (July 3, 1946). This made it unlawful to interfere with interstate commerce by robbery or extortion and reined labor unions ability to enforce the interests of their constituents within the boundaries of the law. The Federal Tort Claims Act (August 2, 1946) enabled private citizens to sue the government when a federal employee harms a third party or private property by committing an international tort or by negligence. The Supreme Court later barred military personnel from suing the federal government for injuries suffered while performing their jobs. The Taft-Hartley Act (June 23, 1947), was designed to amend much of the National Labor Relations Act of 1935 (the Wagner Act) and discontinued parts of the Federal Anti-Injunction Act of 1932. It limit the power of unions from contributing to political campaigns, It forbids jurisdictional strikes and secondary boycotts, It permits union shops only after a majority of the employees vote for them, It declares all closed shops illegal and the president is allow to appoint a board of inquiry to investigate unions when he believes a strike would endanger the health and safety, and obtain an 80-day injunction to stop the strike. Even president Truman was against this and vetoes it but it was overridden. The Presidential Succession Act (July 18, 1947) corrected the weaknesses in the line of presidential succession as outlined in the original Constitution. The Water Pollution Control Act (June 30, 1948) extended the reach of the federal government by establishing cooperative arrangements with states for grants, research, and technical assistance. This Act addressed the nation’s water-quality problems by attempting to establish a cooperative relationship between the federal and state governments. This legislative piece since it was far ahead of its time, he decided to turn this legislation into an Executive Order at the same time running the risk of being overturn by another Executive Order but it worked, it is Executive Order 9981 (July 26, 1948) that provided integration of the armed forces and establishes equal treatment and opportunity in the armed services. The Navajo-Hopi Rehabilitation Act (April19, 1950) attempted to improve conditions in one of the most impoverished areas of the United States; this Act funded the construction of roads, schools, and other developments on the Navajo and Hopi reservations. The Internal Security Act (McCarran Act) (September 23, 1950) established the Subversive Activities Control Board, aimed at stopping communist subversion in the United States, calling for the registration of all known communist organizations and individuals in the United States. The Celler-Kefauver Act (December, 29 1950) prohibited certain types of mergers between firms in the same industry, the Celler-Kefauver Act led companies to form conglomerates made up of companies in unrelated industries. The Celler-Kefauver Act of 1950 amended the Clayton Act by closing a loophole that allowed companies to avoid antitrust suits by acquiring assets (rather than stock) of another company. The Twenty-Second Amendment was ratified February 27, 1951 and it was certified in record breaking time of March 1, 1951. Shortly after Franklin Roosevelt’s unprecedented fourth term as president, the twenty-second Amendment was adopted to established presidential limits to two (2) terms. The Executive Order 10340 (April 8 1952) Truman directed Secretary of Commerce Charles Sawyer to seize the mills to ensure their production to support the war efforts just hours before a scheduled strike. Since the Taft-Hartley Act passed in Congress the Supreme Court goes in emergency session in the case of Youngstown Sheet & Tube Co. v. Sawyer (Secretary of Commerce) in a 6 to 3 decision on Youngstown Sheet and Tube Co. v. Sawyer declared the seizure unconstitutional. The Court held that Truman could have used the Taft-Hartley Act to delay the strike, but Truman disliked the law too much to use it. In Supreme Court appointments, Truman wasn’t cautious choosing the Supreme Court Justices because significantly all four were friends of the dear president and all four were more political background rather than judicial. Justice Harold Burton in 1945, Chief Justice Fred Vinson in 1946, and Justices Sherman Minton and Tom Clark in 1949 – generally shared his views regarding the judiciary. Burton and Minton had served with Truman in the Senate; Vinson and Clark had served in Truman's Cabinet (the former as Treasury Secretary and the latter as Attorney General). Vinson, Truman's choice as Chief Justice, was a favorite poker-playing companion of the President, who hoped that his friend's political skills would help restore harmony to what had become an increasingly contentious and divided Court. But the Vinson Court continued to be plagued by internal conflicts. Justice Hugo Black's commitment to judicial activism in defense of civil liberties and the Bill of Rights clashed with Justice Felix Frankfurter's belief in judicial restraint and deference to legislative authority. Philosophical differences were aggravated by personal animosities on the Court, most notably between Black and Justice Robert H. Jackson. Much to a surprise the American people thought that president Truman was an outsider and it was, he knew nothing about the atomic bomb (was investigating large expenditures in Oak Valley, Tennessee but didn’t knew for what purpose it was) and he ordered the release of the weapons in Japan, send troops to the Korea conflict although it resulted in a stalemate. Recognized two countries (Pakistan and Israel) and helped another country to became independent (Philippines), Signed the UN charter, authorized the Berlin Airlift, it’s a founding of the OAS, authorized a plebiscite to the people of Puerto Rico to determined the future of relations with the U. S. saved Greece and Turkey from Communist rule. Although he could do better in domestic policy, but from being only 82 days as Vice-president knowing nothing about policy and saving the world from catastrophe, that is an exceptional President if you ask me, he is truly the Prince of Foreign Policy. Works Cited S. Avi-Yonah, Reuven. U. S Laws, Acts, and Treaties. Library Edition. Vol. 2. Pasadena, California: Salem Press, 2003. Print. United States. National Archives and Records Administration. Proclamation 2695-Independence of the Philippines. 4 July 1946. 10 April 2009. . United States. Department of State. Kennan and Containment, 1947. September 1997. 9 April 2009. . United States. Department of State. National Security Act of 1947. September 1997. 8 April 2009. < http://www. state. gov/r/pa/ho/time/cwr/17603. htm>. United States. Department of State. Background Notes: United Nations. September 1997. 4 April 2009. < http://www. state. gov/www/background_notes/united_nations_0997_bgn. html>. United States. Department of State. The Immigration and Nationality Act of 1952 (The McCarran-Walter Act). September 1997. 9 April 2009. < http://www. state. gov/r/pa/ho/time/cwr/87719. htm>. United States. The White House, Executive Office of the President. National Security Council History. 2 April 2009. 9 April 2009. < http://www. whitehouse. ov/administration/eop/nsc/history/>. The Harry S. Truman Library and Museum. Exec. Order No. 9599, 3 C. F. R. 3 (1945). 2 April 2009. 9 April 2009. < http://www. trumanlibrary. org/executiveorders/index. php? pid=368&st=&st1>. The Harry S. Truman Library and Museum. Exec. Order No. 9635, 3 C. F. R. 3 (1945). 2 April 2009. 9 April 2009. < http://www. trumanlibrary. org/executiveorders/index. php? pid=350&st=9635&st1>. The Harry S. Truman Library and Museum. Exec. Order No. 9646, 3 C. F. R. 3 (1945). 2 April 2009. 9 April 2009. The Harry S. Truman Library and Museum. Exec. Order No. 9728, 3 C. F. R. 3 (1946). 2 April 2009. 9April 2009. < http://www. trumanlibrary. org/executiveorders/index. php? pid=459&st=9728&st1>. The Harry S. Truman Library and Museum. Exec. Order No . 9981, 3 C. F. R. 3 (1948). 2 April 2009. 9 April 2009. The Harry S. Truman Library and Museum. Exec. Order No . 10340, 3 C. F. R. 3(1952). 2 April 2009. 9 April 2009. The University of Texas Digital Library Services Division. The Presidential Timeline of the Twentieth Century. 1 April 2009. 7 April 2009.