Guatemala as Cold War History, by Richard H. Immerman

From the time of its colonization at the hands of Spanish Conquistadors in the early 1500’s, Guatemala has suffered under the oppression of dictator after dictator. These dictators, who ruled only with the support of the military and only in their own interests, created a form of serfdom; by 1944, two percent of the people owned 70 percent of the usable land. The Allies’ victory in WWII marked democracy’s triumph over dictatorship, and the consequences shook Latin America. Questioning why they should support the struggle for democracy in Europe and yet suffer the constraints of dictatorship at home, many Latin Americans rallied to democratize their own political structures. A group of prominent middle–class Brazilians opposed to the†¦show more content†¦In 1951, Colonel Jacobo Arbenz Guzman succeeded Arevalo. Guzman, as well as continuing Arevalo’s reforms, implemented his own liberal reforms including a radical redistribution of land. This program involved the redistribution of one hundred and sixty thousand (160,000) acres of uncultivated land owned by an American owned firm that was then called United Fruit Company (and is now called Chiquita). Under previous governments United Fruit had managed to acquire forty-two (42) percent of the nation and had been granted exemption from all taxes and duties on both imports and exports. Though United Fruit was compensated for the land, many people both within the company and with strong ties to the company began to fear that more land would be taken from the company at the hands of the Guzman regime. Together with many other individuals with positions of power within the American government, they were able to convince President Dwight D. Eisenhower that Guzman had to be removed from power. The United States had never been friendly to socialism and communism and had been wary since the beginning of the Soviet Union, with whom the United States reluctantly allied in WorldShow MoreRelatedSummary Of Killing Hope By William Blum1935 Words   |  8 PagesHeidi Michaud History 333 Prof. Mary Duncan 17 May, 2015 Examining U.S. Motivation in the Guatemalan Coup In William Blum’s Book, Killing Hope, Blum claims that the U.S. backed a CIA overthrow of the Guatemalan Government in 1954.. Blum challenges that the motivation for the coup was not based on a true belief that Guatemala’s President Jacobo Arbenz was leaning towards communism, and alludes to the the idea that the true motivation for the Coup was the threat to economic gains to The

The Privacy Invasion of Consumers Through the Internet...

The Privacy Invasion of Consumers Through the Internet and Bluetooth Devices ABSTRACT Faster, easier, and cheaper access to a plethora of information, products and people is a primary stimulus for the growing number of online consumers who use the Internet to fulfill information foraging, communication and commerce needs. Oddly enough, these conveniences appear to override users concerns of privacy invasion. As the mechanisms behind information technologies become increasingly transparent, users must trust the companies producing the products to protect them from privacy invasion and refrain from deceitful consumer information practices. Should consumers continue to put faith in companies who may be more concerned about†¦show more content†¦In 1998, the Federal Trade Commission determined that very few companies were divulging their usage of consumers’ personal data (Labalme â€Å"Fair Information Practices†). In an effort to encourage fair information practices, the FTC created guidelines for company privacy policies (â€Å"Enforcing Privacy Promises†). The guidelines, known as the Fair Information Practice Principles urge companies to clearly define the following: the company’s information practices; the consumer’s option to accept, decline, or specify usage of personal information; the consumer’s right to access personal data collected; the company’s affirmation of data accuracy and security; and the company’s intent to enforce the privacy policy (Labalme â€Å"Fair Information Practices†). As a result of the industry’s failure to adhere to the FIPP guidelines, the FTC urged Congress to create laws protecting privacy rights of consumers. Siding with corporate capitalists in favor of industry self-regulation, Congress declined to help. 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The Boy in Striped Pyjamas Free Essays

The story is mostly told from the viewpoint of a child, eight year old Bruno. His father is an SS Officer and the family move from Berlin into a house near the grounds of a concentration camp. Bruno thinks that the fence exists so that animals cannot escape. We will write a custom essay sample on The Boy in Striped Pyjamas or any similar topic only for you Order Now Schmuel laughs, but not unkindly and he informs Bruno that the purpose of the fence is to restrain the Jewish prisoners. The sadistic SS lieutenant beats to death the Jewish house servant, and following this Bruno discovers Schmuel working in his home. He gives him cake to eat, and at this point the lieutenant enters and notices the crumbs around Schmuel’s face. He accuses Schmuel of stealing food, and Schmuel denies it. He explains that he and Bruno are friends, and that this is why Bruno gave him the cake. Bruno is frightened of the lieutenant, and without regard for the consequences to his friend, he fears for himself and denies all knowledge of knowing Schmuel and says that he did not give him the cake. As children do, Bruno misunderstands the word and hears his new home referred to as â€Å"out with. This implies that the story is based on Auschwitz Shortly after their arrival, Bruno’s sister, twelve year old Gretel becomes increasingly more orientated towards the Nazi doctrine due to her attraction to the SS Lieutenant Kurt Kotler, her father’s underling. He subtly encourages Gretel’s feelings towards him, and it soon becomes clear that the SS Lieutenant is a particularly cruel psychopath. Brunoâ €™s mother Elsa does not share the Nazi beliefs of her husband and daughter; however she is extremely afraid to voice her concerns. Bruno is too young to understand what is happening around him. He asks his father why he sees people wearing striped pyjamas. His father tells him that they are not people, and that they are only Jews. Although he is told not the leave the boundaries of the house, Bruno, like most young boys, becomes bored and decides to explore. He finds himself at the perimeter fence of the concentration camp and it is here that he meets Schmuel. Schmuel is a Polish Jew; he is the same age as Bruno and is a prisoner within the concentration camp. Bruno finds him sitting behind the fence wearing his striped pyjamas, and it is here that they strike a friendship. Along with his father, Schmuel has been captured and taken away from his mother and siblings. The enormity of his suffering is apparent in his appearance, it is visible in his eyes, his body language, and he is extremely thin. When Bruno gives food to Schmuel, the extent of his starvation is obvious in the ravenous way that he eats. The two boys have polar opposite experiences of the war. Bruno is completely naive and Schmuel is experiencing the agonising consequences. It appears that the concentration camp has turned a young boy into an adult. Schmuel is never irritated by Bruno’s naivety he simply responds with patience. It is clear that Schmuel is particularly sharp; he catches on quickly and almost instinctively seems to know what he can expect from Bruno. Schmuel appears to have accepted his way of life. A few days later Bruno visits Schmuel at the camp fence and finds him covered in bruises. It is clear by the condition of his face that he has received a particularly severe beating. As is his nature, Schmuel does not blame Bruno, and their friendship is untarnished. This is the beauty of Schmuel, many people, children and adults, would turn bitter at this experience and develop a real hatred for the Germans. Schmuel understands completely that the fault is not with Bruno. He does not resent the fact that Bruno is not in danger, or that he lives a comfortable life with his Nazi family. Schmuel is a truly good natured, forgiving and incredibly wise little boy. Schmuel tells Bruno that his father has disappeared, and that he cannot find him within the concentration camp. Neither boy has any notion that he has probably been gassed, and Bruno agrees to enter the camp and help Schmuel to look for him. It is here that the most harrowing scene of the book takes place. How to cite The Boy in Striped Pyjamas, Papers

Tax Practitioners Board

Question: Discuss about the Tax Practitioners Board. Answer: Introduction The tax agents tend to perform a vital service with regards to the interpretation of the complex Australian tax system and ensure that the tax returns are filed in an accurate and timely manner. Like other professional services which are regulated, these agents are also regulated by the TPB (Tax Practitioners Board). In this regard, TASA (Tax Agent Services Act 2009) and Code of Professional Conduct are critical regulatory frameworks adopted by TPB which by virtue of mandatory registration with the board is applicable on the tax agents as well. Code of Profession conduct lists down relevant professional standards along with ethical conduct that tax agents are expected to comply by when providing services to clients. This code includes provisions related to ensuring that the agent acts with integrity and honesty, acting of the agent in an independent manner and thereby offer correct advice to the client without any adverse influence, safeguarding the confidentiality of client under all circumstances, acting and care while displaying competence in relation to the services offered. Clearly, adherence to these rules would act as a key enabler for the industry growth and maintenance of service standards which in the long term would enhance the customer satisfaction (TPB, 2010). In the event of any breach on the part of the tax agents with regards to any of the principles highlighted in the code, TPB in accordance with TASA has the following options (TPB, 2010). Sanctions may be imposed for breaching of the code by the tax agent. Civil penalty may be imposed in case of breach of provisions in the code that invoke provisions related to penalty of civil nature. If the TPB is of the opinion that the given tax agent is no longer fit too offer services, the respective registration of the tax agent would be terminated and thus the tax agent would no longer be able to offer services. Examples of case laws Jack v Tax Agents Board of New South Wales [1997] AATA 678 Su and Tax Agents Board of South Australia [1982] AATA 127 Toohey and Tax Agents Board [2009] AATA 142 Bolkiah (Prince Jefri) v KPMG (a firm) [1999] 1 All ER 517 From the above discussion, it is apparent, that enforceability to the code is ensured by the TPB by the provision of various penalties as outlined below. Further, the TPB is also authorised to conduct enquiries on individual tax agents who are suspected of causing breach of the above mentioned code and various principles. As a result, amongst the tax agents, the adherence of the code would be expected to be high and hence this code has a major influencing role on the industry regulation by ensuring that the professional standards expected from the tax agents are not only objectively defined but enforceability of the same is also assured. Besides, the ethical standards also are encompassed by these which are critical considering the vulnerability of most clients when it comes to tax matters as there information on the subject matter is minimal (Walpole Salter, 2014). References TPB 2010, Code of Professional Conduct, Tax Practitioners Board, Available online from https://www.tpb.gov.au/TPB/Publications_and_legislation/Board_policies_and_explanatory_information/TPB/Publications_and_legislation/EP/0402_TPB_EP_01_2010_Code_of_Professional_Conduct.aspx (Accessed on September 29, 2016) Walpole, M Salter, D 2014,Regulation of tax agents in Australia, EJournal of Tax Research, Vol. 12, No.2, pp. 335-358