Battle of Belleau Wood in World War I

Part of the 1918 German Spring Offensives, the Battle of Belleau Wood took place between June 1-26 during World War I (1914 to 1918). Fought predominantly by US Marines, victory was achieved after twenty-six days of combat. The main German attack was repulsed on June 4 and US forces began offensive operations on June 6. The battle halted the German Aisne offensive and launched a counterattack in the area. Fighting in the forest was particularly fierce, with the Marines attacking the wood six times before it was finally secured. German Spring Offensives In early 1918, the German government, freed from fighting a two-front war by the Treaty of Brest-Litovsk, chose to launch a massive offensive on the Western Front. This decision was largely motivated by a desire to end the war before the full strength of the United States could be brought into the conflict. Beginning on March 21, the Germans attacked the British Third and Fifth Armies with the goal of splitting the British and French and driving the former into the sea (Map). After driving the British back after making some initial gains, the advance stalled and was ultimately halted at  Villers-Bretonneux. As a result of the crisis caused by the German attack, Marshal Ferdinand Foch was appointed Supreme Commander of the Allied Armies and tasked with coordinating all operations in France. An assault to the north around Lys, dubbed Operation Georgette, met a similar fate in April. To aid these offensives a third attack, Operation  Blà ¼cher–Yorck, was planned for late May in Aisne between Soissons and Rheims (Map). Aisne Offensive Beginning on May 27, German storm troopers broke through the French lines in Aisne. Striking in an area that lacked substantial defenses and reserves, the Germans forced the French Sixth Army into a full retreat. During the first three days of the offensive, the Germans captured 50,000 Allied soldiers and 800 guns. Moving quickly, the Germans advanced to the Marne River and were intent on pressing on to Paris. At the Marne, they were blocked by American troops at Chateau-Thierry and Belleau Wood. The Germans attempted to take Chateau-Thierry but were stopped by US Army forces centered around the 3rd Division on June 2. 2nd Division Arrives On June 1, the Major General Omar Bundys 2nd Division took up positions south of Belleau Wood near Lucy-le-Bocage with its line extending south opposite Vaux. A composite division, the 2nd consisted of Brigadier General Edward M. Lewis 3rd Infantry Brigade (9th 23rd Infantry Regiments) and Brigadier General James Harbords 4th Marine Brigade (5th 6th Marine Regiments). In addition to their infantry regiments, each brigade possessed a machine gun battalion. While Harbords Marines assumed a position near Belleau Wood, Lewis men held a line to the south below the Paris-Metz Road. As the Marines dug in, a French officer suggested that they withdrawal. To this Captain Lloyd Williams of the 5th Marines famously replied, Retreat? Hell, we just got here. Two days later elements of the German 347th Division from Army Group Crown Prince occupied the forest. With their attack at Chateau-Thierry stalling, the Germans launched a major assault on June 4. Supported by machine guns and artillery, the Marines were able to hold, effectively ending the German offensive in Aisne. Marines Move Forward The following day, the commander of the French XXI Corps ordered Harbords 4th Marine Brigade to retake Belleau Wood. On the morning of June 6, the Marines advanced, capturing Hill 142 to the west of the wood with support from the French 167th Division (Map). Twelve hours later, they frontally assaulted the forest itself. To do so, the Marines had to cross a wheat field under heavy German machine gun fire. With his men pinned down, Gunnery Sergeant Dan Daly called Come on ya sons-of-bitches, ya want to live forever? and got them on the move again. When night fell, only a small section of forest had been captured. In addition to Hill 142 and the assault on the woods, the 2nd Battalion, 6th Marines attacked into Bouresches to the east. After taking most of the village, the Marines were forced to dig in against German counterattacks. All reinforcements trying to reach Bouresches had to cross a large open area and were subjected to heavy German fire. When night fell, the Marines had suffered 1,087 casualties making it the bloodiest day in the Corps history to date. Clearing the Forest On June 11, following a heavy artillery bombardment, the Marines pressed hard into Belleau Wood, capturing the southern two-thirds. Two days later, the Germans assaulted Bouresches after a massive gas attack and almost retook the village. With the Marines stretched thin, the 23rd Infantry extended its line and took over the defense of Bouresches. On the 16th, citing exhaustion, Harbord requested that some of the Marines be relieved. His request was granted and three battalions of the 7th Infantry (3rd Division) moved into the forest. After five days of fruitless fighting, the Marines retook their position in the line. On June 23, the Marines launched a major attack into the forest but were unable to gain ground. Suffering staggering losses, they required over two hundred ambulances to carry the wounded. Two days later, Belleau Wood was subjected to a fourteen-hour bombardment by French artillery. Attacking in the wake of the artillery, US forces were finally able to completely clear the forest (Map). On June 26, after defeating some early morning German counterattacks, Major Maurice Shearer was finally able to send the signal, Woods now entirely -US Marine Corps. Aftermath In the fighting around Belleau Wood, American forces suffered 1,811 killed and 7,966 wounded and missing. German casualties are unknown though 1,600 were captured. The Battle of Belleau Wood and the Battle of Chateau-Thierry showed the United States allies that it was fully committed fighting the war and was willing to do whatever was required to achieve victory. The commander of the American Expeditionary Forces, General John J. Pershing,  commented after the battle that The deadliest weapon in the world is a United States Marine and his rifle.  In recognition of their tenacious fighting and victory, the French awarded citations to those units that participated in the battle and renamed Belleau Wood Bois de la Brigade Marine.   Belleau Wood also showed the Marine Corps flare for publicity. While the fighting was still going on, the Marines routinely circumvented the American Expeditionary Forces publicity offices to have their story told, while those of Army units engaged were ignored. Following the Battle of Belleau Wood, Marines began being referred to as Devil Dogs. While many believed that this term was coined by the Germans, its actual origins are unclear. It is known that the Germans highly respected the Marines fighting ability and classified them as elite storm troopers.

Cry, the Beloved Country, by Alan Paton Essay examples

Cry, the Beloved Country, by Alan Paton, is the timeless novel about South Africa in the 1940’s. As powerful white men use the land for their own benefit, the tribal system of the African natives is broken down and replaced by poverty, homelessness, fear, and violence. A black priest, Stephen Kumalo, ventures to the great city of Johannesburg in search of his lost sister and son. His journey demonstrates the unhealthy lifestyle and mutinous atmosphere of the black people; yet he is the beholder of forgiveness, love, hope, and the restoration of a country overwhelmed with problems. The blacks in big cities, such as Johannesburg, are fearful of white men because they have all the power. They own the mines and factories, and make and carry†¦show more content†¦So I shot him. I did not mean to kill him.’†(Pg. 98) When so many white people are being killed by blacks, it can only increase the fear felt by both races: blacks because they do not wish to procure any trouble, and whites because they do not want to be the next victim. By not sacrificing power, the whites are bringing this fear upon themselves. â€Å"And our lives will shrink, but they shall be the lives of superior beings; and we shall live with fear, but at least it will not be a fear of the unknown.†(Pg. 79) The question is: how long can this unstable and superficial lifestyle endure before the dawn of a new equity? Future generations will have to deal with these issues which are left unsolved by a power hungry nation. And if problems are left unsettled for too long, hatred may establish a permanent residence in South Africa. Msimangu, who has anticipated future events, confesses to Kumalo what he fears most deeply: â€Å"‘†¦ that one day when they [white people] are turned to loving, they will find we [black people] are turned to hating’†(Pg. 40) Msimangu understands that certain people are corrupted by power, or only want power to take the power away from other people. With no genuine aspirations, the power is corrupt and no one will benefit. The situation is slightly ironic because the two men are on their way to hear John Kumalo speak. John has no sincerity in his political work, but enjoys the command and importance he gains as an influential speaker. HisShow MoreRelatedCry, the Beloved Country by Alan Paton1076 Words   |  5 PagesAlan Paton who was a South African author and anti-apartheid activist wrote the novel Cry, the Beloved Country, The novel publication in 1948 was just before South Africa institutionalized racial segregation under Apartheid. Paton addresses the destruction of the tribal system in South Africa due to white colonization by using the novel as a medium to illustrate is damage. Throughout the novel we are exposed to the numerous problems resulting from the colonization. Communities are in collapse, theRead MoreCry, the Beloved Country by Alan Paton838 Words   |  3 Pagesindividuals. Alan Paton examines this problem in Cry, the Beloved Country. Throughout the story, Paton adds specific person alities to his characters to contribute to change. Characters in Cry, the Beloved Country went through hardships that changed them to realize reality and its outcomes. Paton accordingly creates a picture throughout his story to explain the problems in South Africa. There are many contributing factors of Paton’s idea to identify as being important for change to occur in Cry, the BelovedRead MoreCry, the Beloved Country by Alan Paton696 Words   |  3 PagesCry, the Beloved Country is a novel with remarkable lyricism written by Alan Paton. Born as a white South African, Alan Paton grew up during a time period marked by racial inequality and later became an activist against apartheid. He was a devout Christian so many of his writings reflect Christian faith. As an activist, he wrote many books about South Africa and racial injustice. While traveling around Europe, he began writing Cry, the Beloved Country, which was published in 1948. That same yearRead MoreCry, The Beloved Country By Alan Paton1155 Words   |  5 Pages Cry, The Beloved Country by Alan Paton is a stunning and all too accurate depiction of apartheid in South Africa. Even though the novel centers on John Kumalo and his struggling family, it subtly shows the social going ons of South Africa supposedly in 1948, when the book was written. Strong examples of this come across in the choral chapters of the novel. These chapters give voice to the people of South Africa. Chapter nine shows the struggles of being black during apartheid, chapter 12 shows theRead MoreCry, The Beloved Country, By Alan Paton1373 Words   |  6 Pagesescape with various routes, but an escape that interestingly calls back to the nature of innocence and child-like questions. It is in this way that Alan Paton’s enduring novel, Cry, The Beloved Country, takes on a unique and refreshing approach to a basic question: that of the equality and dignity of all people. Throughout Cry, The Beloved Country, Paton exudes frequent references to childhood, a devout religiosity, and of course, a return to simple questions; all of which contribute the idea of innocenceRead MoreCry, the Beloved Country by Alan Paton778 Words   |  4 Pagesfront to give it the opposite meaning. Therefor e, it means a land free of cold and horror. It’s such an ironic name for a country where people are living their lives with hunger and fear. The conditions in South Africa during mid-1900 were even worse than they are today. Alan Paton addresses these issues in his novel, Cry, the Beloved Country, published in 1948. Paton uses two contrasting places to present his view of South Africa while suggesting solutions. The desolate village of NdotsheniRead MoreImagery In Cry, The Beloved Country By Alan Paton768 Words   |  4 Pagesnoises, etc, as did the roles in the novel. Alan Paton uses a strong voice packed with imagery in his passage, â€Å"For they grow red and bare; they cannot hold the rain and mist, and the streams are dry in the kloofs. Too many cattle feed upon the grass, and too many fires have burned it. Stand shod upon it, for it is coarse and sharp, and the stones cut under the feet. It is not kept or guarded, or cared for, it no longer keeps men, guards men, cares for men† (Paton, 34). The overwhelming senses of touchRead MoreCry The Beloved Country By Alan Paton Analysis928 Words   |  4 PagesIt is no new information that God tends to directs the ordinary people out of their normal lives and make something great out of them. This reprsents what occured in Stephen Kumalos life from the book Cry, the Beloved Country by Alan Paton. Those who live broken and imperfect are the people God sees something special in. Grabbing these people out of their brokenness and make the world better through them. Like all the other ordinary people that contributed in Gods plan, Stephen Kumalos journeyRead MoreCry, The Beloved Country By Alan Paton Reconciliation981 Words   |  4 PagesDespite the violence depicted amongst the whites and blacks of South Africa, in Cry, The Beloved Country by Alan Paton reconciliation and the spirit of unity present themselves through two men: Reverend Kumalo and James Jarvis. To be able to reconcile and unite with others, people must first be able to look inward and come to peace with themselves. One of the main struggles throughout Cry, The Beloved Country emanates from within the characters, as they try to come to terms with events. StephenRead MoreAlan Paton s Cry, The Beloved The Country1358 Words   |  6 Pagesthe Blacks, leading up to the Civil War, and during the Apartheid, the Natives were segregated from the Whites. In Alan Paton’s Cry, the Beloved the Country, the main character Stephen Kumalo goes through a journey to restore his tribe. During his journey, he discovers and learns of the injustices in South Africa. Through the parallels and contradictions of biblical allusions, Alan Paton is able to explain the impact of racial inequality in South Africa, but signifies how unconditional love and hope

Negotiation in Action Free Essays

Negotiation in Action One of my most substantial accomplishments is that I learned significant concepts and principles of negotiation during the course. Negotiation process and a variety of tactics that I learned in class or through the textbook, Getting to Yes, were definitely helpful for improving my understanding of negotiation and its strategy. Another important accomplishment is that I have learned what I couldn’t have learned from lectures or textbooks through negotiation simulations. We will write a custom essay sample on Negotiation in Action or any similar topic only for you Order Now I prepared a lot for each negotiation and tried to follow the strategy that I had set up in advance. After negotiations, I tried to identify what worked, what didn’t and how I could improve next time. I have kept a list of successes and mistakes and I have eventually become more confident in a variety of negotiation situations. While negotiating, I have been more like a soft positional negotiator who emphasizes the importance of building and maintaining a better relationship, trying not to hurt other’s feelings. My unique set of negotiation skills are : ? polite, positive and active attitude, ? a good listener and ? thinking of the other’s position. During the process of negotiation simulations, I have always tried to listen more actively and acknowledge more carefully what is being said by the partner. If I pay attention more, the partner will also feel the satisfaction of being heard and understood. However, I realized that I need to balance my position better according to different situations. I have learned that constructively initiating positional bargaining is essential and approaching to solutions according to my position is more effective in negotiation process. In addition, I have learned not only that negotiating with partners cooperatively and competitively is one of the most significant factors for successful negotiation but that cultivating good relationships for the future is very important as well. To do so, I need to effectively manage emotions in disputes and favorably understand cultural differences. I would like to set two top priority goals for my future negotiation. One is that, thinking about a variety of tactics such as â€Å"BATNA†, ZOPA, and etc. , I will always try to find an optimal solution, which is â€Å"win-win† for both sides, instead of arguing over my position and pursuing only my own interests. The other priority is that I will establish healthy personal and professional relationships in my life, having a positive and active attitude, understanding people, appreciating their wants, identifying their needs and learning about their background and what makes them who they are. Recommendation Letter I strongly recommend this course. This course is designed to cover the range of negotiation situations and issues faced by managers and decision makers. This course explores negotiations in many contexts: simple personal transactions, public and private sector collective bargaining, resolving disputes. I was able to develop tactics and strategies for becoming an effective negotiator and have confidence in the ability to analyze negotiations in a variety of contexts and to conduct successful negotiations. How to cite Negotiation in Action, Essay examples

Corporate Governance in Accounting Discretion †MyAssignmenthelp

Question: Discuss about the Corporate Governance in Accounting Discretion. Answer: Introduction: From the media release of ASIC 17 to 162, it is clearly understood that business enterprises that are listed under Australian Stock Exchange need to prepare financial statement by keeping into account activities that should fulfill the purpose of financial users (Investor.myer.com.au. 2017). In order to be more specific, the financial report needs to be prepared with transparency and in agreement to conceptual framework where the financial statement should be well-understood by the external and internal users. On analysis, it is noted that most of the companies are using improper assumptions at the time of preparing their accounts for different transactions such as recognition of liabilities or revenue. John Price was the commissioner of ASIC and he opined that auditors should be analyzing the accounting strategies in accordance to the financial statements of previous years (Zhuang 2016). As mentioned in AASB 136 (Impairment of Assets), these assets actually seek way to assure the fact that assets shown in the balance sheet should not carry out values that is more than the recoverable value of the assets (Aasb.gov.au. 2017). At the time of impairment of assets, the recoverable value as well as fair value of the assets is deducted from the cost of disposal that needs to be measured. In addition, the impairment loss is the different between the recoverable amount as well as fair value of the asset. As mentioned in AASB 136, business enterprise should carry out the impairment test for once in each year. It was clearly mentioned in the Para 12 to 14 under AASB 136 that some of the indicators are related for impairment of any asset (Rahman 2013). Furthermore, it is the responsibility of the management to test the impairment of asset for given period of time. There are different indications of impairment that are mentioned below: Internal source It is understood that the asset become obsolete or it is damaged physically (Bond, Govendir and Wells 2016). At the time of using asset, the method use is significantly changed (Preiato, Brown and Tarca 2015) External source The external environmental analysis such as technological, legal, market situations for operating in the environment of the business entity that had been significantly changed. The carrying amount of asset exceed with the market capitalization There are significant changes present in the market rate of interest or market return that need proper attention (Khokan Bepari, Rahman and Taher Mollik 2014) Evidence of impairment with regard to Myer Holdings Limited Asset Turnover- In regard to Myer Holdings limited, it is important to take into account the asset turnover where the turnover ranges from 1.40 to 1.80. There is no significant shift present that can enhance the impairment indication (Bond, Govendir and Wells 2016). Asset Flow- In regard to Myer Holdings limited, it is noted that if impairment test is carried out properly, then proper consideration needs to be taken regarding the asset flow of many stores of Myer Holdings limited. It is where the asset flow is recognized but there is no significant change preset over past few years (Kabir and Rahman 2016). From the above two tests, it is noted that these tests fails to recognize asset for impairment. Hence, it is needed to compete with Amazon where Myer Holdings limited planed to change the outlook of the departmental store of Frankton (Preiato, Brown and Tarca 2015). To this, the company plans to change their outlook by changing traditional black and white get up of the store to vibrant yellow color. There will be change of uniforms for the staff members. The storage system will be altered in a way that can give more space for storage. In accordance to AASB 136, the changes will be restructured as per the accounting standards that are treated as the internal source of information for impairment indication of the store front. It is for this reason why the store of Frankton need test for impairment in their accounting operations (Guthrie and Pang 2013). Process of determining impairment At the time of calculating value or amount of impairment assets, it is important to look at any indication of impairment of asset in business in such events (Bond, Govendir and Wells 2016). It is important to measure the carrying value of assets as well as value in use. In addition, the approval of assets by the management of business in relation to asset based on forecasted cash flow statement that is generated by assets. Forecasting cash flow statement is predicted for longer time. It is the responsibility of the management to use terminal rate of growth for calculating cash flow for almost 5 years (Deegan 2013). There are various assumptions that are used at the time of calculating cash flow by asset generation activities and these are as follows: Terminal growth rate is assumed to be at 2.5% Pre-discount rate has been assumed to be at 14.4% Operating margin rate deals with gross profit that is assumed to be at 39.5% It is evaluated by each stores of company that is used for recognizing and establishing impairment requirement. In addition, it is important to forecast cash flow operations that generates from assets and based on budget for cash generating unit. Information related to determination of impairment It is important to determine the impairment value as well as reason that is associated with the fact where impairment is made by using recoverable value and through value in use (Preiato, Brown and Tarca 2015) It is essential for business enterprise to conduct detailed disclosures at the time of recognition of loss in associated with impairment and testing of impairment It is essential for business enterprise to reverse the amount of loss in association with the impairment in the past accounting period that concern or deal with goodwill or any other assets. It can be performed in events when forecasted values of recoverable value of assets are used for impaired changes (Bond, Govendir and Wells 2016) As mentioned in the income statement, impairment is treated as expense after identifying and recognizing loss. As mentioned in the balance sheet, amount is subtracted from asset closing value of assets. Flexibility management for recognizing asset impairments On analysis, it is noted that there is no hard and fast rule that all management of companies need to have specialized expert in accounting based on Australian securities as well as investment commission (Bond, Govendir and Wells 2016). To that, management of companies can always taken help from accounting firms or recruit accounting experts for the work. At the time when forecasted or projected value does not match with required or actual outcome, it is essential for the management to discuss the matter with accounts by engaging in in-depth analysis. Clarity should be present in each of financial statement of any business enterprise so that the users can easily interpret the information in an effective way (Bond, Govendir and Wells 2016). As mentioned in the Australian Accounting Standard Board 136, there are some facts that need proper attention and can be understood from the case study of Myer Holdings Limited (Preiato, Brown and Tarca 2015). To that, it is important for the management to carry out test for impairments at least once in a year. It is important for the company to measure the value in use as well as recoverable value. From the case study on Myer Holdings Limited, it is noted that the company is very adjusting for carrying out the impairment tests (Bepari and Mollik 2015). Reference List Aasb.gov.au. 2017. Australian Accounting Standards Board (AASB) - Home. [online] Available at: https://www.aasb.gov.au/ [Accessed 29 Aug. 2017]. Bepari, M.K. and Mollik, A.T., 2015. Effect of audit quality and accounting and finance backgrounds of audit committee members on firms compliance with IFRS for goodwill impairment testing.Journal of Applied Accounting Research,16(2), pp.196-220. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.259-288. Brown, P., Preiato, J. and Tarca, A., 2014. Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy.Journal of Business Finance Accounting,41(1-2), pp.1-52. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Guthrie, J. and Pang, T.T., 2013. Disclosure of Goodwill Impairment under AASB 136 from 20052010.Australian Accounting Review,23(3), pp.216-231. Investor.myer.com.au. 2017. Myer Investor Relations. [online] Available at: https://investor.myer.com.au/Investor-Centre/ [Accessed 29 Aug. 2017]. Kabir, H. and Rahman, A., 2016. The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia.Journal of Contemporary Accounting Economics,12(3), pp.290-308. Khokan Bepari, M., F. Rahman, S. and Taher Mollik, A., 2014. Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing: Effect of the global financial crisis and other firm characteristics.Journal of Accounting Organizational Change,10(1), pp.116-149. Preiato, J., Brown, P. and Tarca, A., 2015. A comparison of between?country measures of legal setting and enforcement of accounting standards.Journal of Business Finance Accounting,42(1-2), pp.1-50. Rahman, A.R., 2013.The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of Its Participative Review Process. Routledge. Zhuang, Z., 2016. Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.289-294.