Internal Controlsin in the Business World Assignment

Internal Controlsin in the Business World - Assignment Example Prepaid expenses are an asset that a company must reflect in its balance sheet. The prepaid asset reduces in value through consumption as time passes. The contract value of the prepaid insurance was $6000 a year. After the passage of three months the firm was supposed to record $1500 worth of depreciation of the prepaid insurance asset to recognize the consumption of the insurance. The adjusting entry that should have been recorded each month was a $500 debit to insurance expense and a credit of $500 to prepaid insurance. The credit is reducing the balance of the prepaid insurance asset. After three months the company’s financial statements are not accurate because the firm did not record the corresponding adjusting entry that was required. In the balance sheet of the company the current assets account is going be overstated by $1500. In the income statement the net income of the company is going to be overstated by $1500 due to the fact that insurance expenses for that amount were not recognized during the period. One of the most important assets which must be safeguarded with accounting internal control mechanisms is the cash of the company. Cash is the most critical asset a company has because it is used to pay for operating expenses such as payroll, utilities, and rent and it is need to pay off monthly debt obligations. Due to the liquidity of cash it is often targeted by unethical employees for theft. According to the US Chamber of Commerce companies in the United States lose $50 billion annually due to employee theft (Quickbackgroundchecks, 2010). Companies must create internal control procedures to deal with cash. A system that is often used to protect the cash disbursements of companies is the voucher system. â€Å"A voucher system is a network of approvals by authorized individuals acting independently to ensure that all disbursements by check are proper† (Weygandt, et. al., 2003, pg. 328). Companies in the retail business incur in a lot of cash transactions at point of sale terminals. These firms must institute internal control procedures to safeguard the cash. An algorithm that could be followed at retail store to protect its cash is illustrated below: The cashier collects the cash from the customers and gives each customer a receipt after they are paid. Every four hours a manager closes the cash register and collects the cash. A receipt is printed by the cash register to document the transaction. The manager calls a courier to come pick up the money to be deposited at the bank. The courier enters a room in which cameras record the action. A security guard protects the door of the room. The courier counts the money in front of the manager. The manager places the money in an envelope and closes the envelope. The envelope is placed in a briefcase which is later locked. The courier signs a document recognizing the amount of cash collected. The courier goes to the bank and makes a deposit. The deposit slip given to th e courier at the bank is immediate faxed by the courier to the accounting department of the company. At the end of the month the accounting department cross references the bank statements with the daily cash deposits slips made by the couriers. There are warning signs that can alert a manager of weaknesses in the internal control mechanisms of a company. A variable that can serve as a warning signs of an internal

Military Orders Essay Example for Free

Military Orders Essay The issue of following military orders from higher ranking military officials that may be unethical has been a disturbing and controversial issue over many years and decades. Many soldiers and service members in general have been put into a situation where they were given in order, knowing well that the situation isn’t right but cannot disobey. The leader giving the order in all likelihood may threaten or set out stiff punishment on to the individual who did not follow the order or hesitates to follow out on the order. It just isn’t fair that these soldiers and service members are put in these situations and get punished for doing the right thing. When this situation may be in question in a court of law because of the severity of the crime, these soldiers may get in trouble for committing the act even though they were just following orders. This is a big problem in the United States military and it’s not fair that these soldiers and service members, who sacrifice their lives for our freedom, are punished and put in this situation. Military members who fail to obey the lawful orders of their superiors risk serious consequences. Article 90 of the Uniform Code of Military Justice (UCMJ) makes it a crime for a military member to willfully  disobey a superior commissioned officer. Article 91 makes it a crime to willfully   disobey a superior Noncommissioned or Warrant Officer. Article 92 makes it a crime to disobey any lawful order (the disobedience does not have to be â€Å"willful† under this article). In fact, under Article 90, during times of war, a military member who willfully disobeys a superior commissioned officer can be sentenced to death (Powers, N/A). The articles that mentioned above clearly state that a service member cannot disobey a lawful order or they will be punished for the crime, under the article covers their punishment. The excuse of just following orders when they are lawful or not is not an excuse nor will it bold well in a military court. Following through with an unlawful order is bad if not worse than disobeying a lawful order. The individuals committing these crimes will be held accountable and will be punished to the fullest extent. In other cases, some service members have made willful decisions in which they have went AWOL from the orders they received and were supposed to report. An example is when an Army flight surgeon who is risking his career to force President Barack Obama to prove he’s a natural born citizen is under investigation by the Army after failing to report for duty in preparation for an Afghanistan deployment. Lt. Col. Terrance Lakin was ordered to report to Fort Campbell, Ky. on April 12 but instead reported to Walter Reed Army Medical Center in Washington, his former assignment (Jordan, 2010). In this situation, Lt. Col. Lakin is committing a willful crime that is illegal under the articles of UCMJ and is only doing this because of his beliefs. His beliefs that President Barrack Obama needs to prove he is a natural born citizen of the United States. Just reading this article, it provides me with this question: Is it really worth getting in trouble and potentially giving up on a well decorated, stable career for just not showing up to your assigned place of duty just for some proof. President Obama was put into office for a reason and like any job out there was checked up upon and is very much qualified for the position. I think this is a bad decision by Lt. Col. Lakin. Giving up so much for this purpose is just plain ridiculous to me. There are also times where groups of soldiers disobey orders set out for them only because they feel for their lives. Maybe, they experienced something before they lead them to disobey the order. In 2004, Jeremy Hudson of the Clarion-Ledger in Jackson, Miss. , the reporter who broke the story about a military unit in Iraq refusing to go on a dangerous mission. The U. S. military unit in Iraq reportedly refused an order to join what the soldiers called a suicide mission to deliver fuel from their base near Nasiriyah to another base near Taji further north. The soldiers were reservists in a Quartermaster Company. They were supposed to deliver fuel. And they had had some concerns previously about delivering the fuel because of, as they termed it, ill-equipped vehicles mainly lacking the proper armor, and even maintenance problems with the vehicles. They had expressed this, from what I have been told, to their commanders, and basically it fell on deaf ears. They got together and talked to their commanders, from what Im told was for some time, and basically got nowhere. So they decided together to not go (Hudson, 2004). In an article in the Lancet (The Lancet, 2011), a survey was conducted 7 to months into a 15 month, intensity combat deployment in Iraq, between December 11, 2007 and January 30, 2008. An infantry brigade combat team soldiers were picked randomly based upon their company and last four digits of each of these soldiers social security number. The following is an a piece of the article explaining the methods conducted to produce this survey. These soldiers were then invited to complete an anonymous survey 3 months after completion of the training. Reports of unethical behavior and attitudes in this sample were compared with a randomly selected pre-training sample from the same brigade. The response patterns for ethical behavior and reporting of ethical violations were analyzed with chi-square analyses. We developed two logistic regression models using self-reported unethical behaviors as dependent variables. Factors associated with unethical conduct, including combat experiences and post-traumatic stress disorder (PTSD), were assessed with validated scales (The Lancet, 2011). 500 random soldiers were selected to take the survey and 421 agreed to do the anonymous post training survey. 97 soldiers completed the pre-training survey. The following is the results of the surveys that these soldiers took. Training was associated with significantly lower rates of unethical conduct of soldiers and greater willingness to report and address misconduct than in those before training. For example, reports of unnecessary damage or destruction of private property decreased from 13 ·6% (54 of 397) before training to 5 ·0% (21 of 421) after training (percent difference ? 63 ·2%), and willingness to report a unit member for mistreatment of a non-combatant increased from 36 ·0% (143 of 397) to 58 ·9% (248 of 421). Nearly all participants (410 [97%]) reported that training made it clear how to respond towards non-combatants. Combat frequency and intensity was the strongest predictor of unethical behavior; PTSD was not a significant predictor of unethical behavior after controlling for combat experiences (The Lancet, 2011). With the results of this survey I have come to the conclusion that training is the key to educate these soldiers on how to handle combat situations. The percentage increased in every topic discussed and it proves the fact that training is the absolute way to help these soldiers learn and understand the rules and regulations. What is lawful and what is not. Also, the soldier rights to disobey an order that is not lawful. There are other unethical matters that deal with the military and orders that are ordered to take place. The issue of a soldier that is wounded/injured in a warzone or a military environment and is taken to a medical facility receives but the soldier makes the decision to refuse the medical attention. What rights does the soldier if any have? Does this soldier have the right to make this decision? By not receiving the medical attention, he or she can affect their own livelihood and also others around them by refusing to get help. In an article by Janet Kelly, of the University of Hull, UK, she presents a few scenarios on about this topic and what happens when a soldier does deny medical treatment. The following paragraph is in the article and shows one of these scenarios. With the examples I provided, I have learned that the United States military strictly punishes its service member with the crimes they commit by going by their governing document of the UCMJ. Following military orders is a strictly enforced. There isn’t any room for error when an order is given unless it is an unlawful order and can be challenged by the service member towards the superior official.

Father-Daughter Relationship in the Film, William Faulkner: A Life on Paper :: Movie Film Essays

Father-Daughter Relationship in the Film, William Faulkner: A Life on Paper While the relationship between fathers and sons has been documented at length, the father/ daughter dynamic figures less prominently in literary tropes; in fact the last canonical piece I can recall reading was Euripedes’ Electra in high school. The tenuous relationship between Daddy and his little girl, however, harbors depths more personal and tangible than Greek tragedy and psychological analyses invoking the Electra complex. The emotionally void or aloof father in particular often burdens the female psyche, for his absence proves just as palpable as his sought after presence, shaping the landscape of a daughter’s future relationships and the construction of a self-image fragmented and disjointed by an early and intimate knowledge of rejection and abandonment. Transcending characterizations attached primarily to filial duty as experienced by the matriarch, the father figure remains the subject of mythologization, just as Sylvia Plath turned her father into a Colossus , a cold, inanimate stone edifice revealing none of his secrets or affection. If the absent or emotionally unavailable father takes on shades of grandeur for the daughter that knew little of him, one can only imagine the impression left by the father figure whose imagined significance in the eyes of his child is only matched by the reality of his fame. William Faulkner, A Life on Paper conveys an image of the literary colossus that both perpetuates the persona of the great American writer and deflates it. Representing the author as a fallible man who endows the world with a narrative legacy while leaving his own daughter little more than a few candid glimpses into his character, the film relays the commentary of Faulkner’s daughter as she attempts to piece together a sketch of an apathetic, mercurial, and brilliant father. Jill Faulkner Summers pulls from her memory pictures of her father as â€Å"extremely courtly and elegant† but lacking a depth and sincerity in his personal relationships: â€Å"Pappy didn’t really care about people. I think he cared about me, but I also think I could have gotten in his way and he would have walked on me.† Faulkner’s coarse words penetrated more than the page as well. After imploring â€Å"pappy† not to succumb to another drinking bout, Faulkner informs his daughter, â€Å"no one remembers Shakespeare’s child†. The film, then, relates a father/ daughter dynamic built upon emotional lack, as the father expressly negates the significance of his own child.

Discussing if Anzac Day Should be Celebrated or Mourned Essay -- essay

"We have no unknown soldier These are not forgotten men But cousins, uncles, neighbours Who will never laugh again. But they'll not be forgotten For the price they had to pay. For their children's children's children Will still march on Anzac Day No, they'll not be forgotten For the price they had to pay. For their children's children's children Will still march on Anzac Day." - Vic Macdonald 1988 Every year on the 25th of April Australia comes together to celebrate the bravery and extreme courage of those soldiers who risked and lost their lives while fighting for Australia in Gallipoli. But should it be celebrated? Should we cheer the men that returned when so many were killed and died of disease in the trenches at Gallipoli? Should we celebrate their bravery? Does this glorify war? Or should we mourn the waste of over sixty thousand brave men? Why has a day that commemorates death and defeat come to symbolise a national identity to the people of Australia? The ?modern? Anzac day does not only celebrate the Anzac?s (Australia New Zealand Army Corps) but all the wars that Australia has participated in. But why is the focus of Anzac Day on Australia?s defeat at Gallipoli while fighting someone else?s war, and not perhaps the victory at Milne Bay against the Japanese. What is it about the battle at Gallipoli that brings Australia together to commemorate? Or do they celebrate? This paper will be focussing on the texts from the play ?The One Day of The Year? by Alan Seymour. Which explores a war veteran and his son?s view of the meaning and reason of Anzac Day. The play ?The One Day of the Year? gives a very strong message about two very different views of the meaning of Anzac Day. The reader of the play is ... ... and the right to voice their opinion. Australia is a lucky country to have freedom of speech. So should Anzac day be celebrated? Commemorated? Or Mourned? It is all about opinion, just like Alf and Hughie settled there differences by agreeing to disagree. Australia should allow that freedom of opinion and speech. In summary if you personally believe that Anzac should be celebrated you should be free to do so. Likewise if you believe that the deaths and carnage that occurred at Gallipoli should be mourned and not celebrated. However whether you choose to celebrate or mourn, remember the sacrifice of the brave soldiers who fought and died in the name of Australia. They shall grow not old....as we that are left grow old Age shall not weary them, nor the years contemn At the going down of the sun, and in the morning, we will remember them - Laurence Binyon

Clinical Governance

Principles of clinical governance:Working in a critical care department with a 150-bed capacity was challenging for me as aclinical nursing manager. One of the struggles was controlling the infection rate in thedepartment it is need to be minting and working to reduce the high rate so is not easy toachieve. For example, the report for one of the infraction control indicators showed that therate of central line-associated bloodstream infection (CLABSI) was high. Clinical governance plays an important role in improving healthcare systems by enhancing and maintaining the continuity of the healthcare provided, creating an evidence-based framework for managing the healthcare provider, refining professional performance by providing scientific resources, and minimising the risk to the patient. It is also important to guarantee patient satisfaction (Kapur, 2009).Working with the clinical governance department lead to the idea for reducing the high rate of CLABSI by using bundles to monitor staff members during insertion of the central line and to make sure that is the blood instruction with the clean producer. The care bundles are providing the evidence based interventions by collecting the interventions in one protocol, that will help to get an excellent outcome (Fulbrook & Mooney, 2003). The result of implementing bundles was excellent, and the rate of CLABSI went down by 50% in the first month, and within three months the rate had dropped by more than 80%. Staff role in ensuring quality and safety:the quality of the nurses' work and safety of patients is essential toproviding excellent care to patients. nurses are the major part of health care providers andit is essential that they take care of preventing medical errors and maintain patient safety. The clinical manager has the role to ensure that bundles were properly implemented and supervised by using one staff member in each shift to check the bundles to verify that all of the health care providers were committed to the bundles instructions. This helped to ensure consistency in the quality of care provided to the patients.(Barbara et al., 2014) Empowering consumers:empowering nurses to take a more active role in their healthcare experience canlead to providing better healthcare. I believe that requiring continuing education allows thenurses to improve their expertise. Furthermore, having nurses share their knowledge isimportant because it helps them to become role models. Nurses must belief in their value andmake sure they apply what they belief in realty to provide better care for patients. Also,creating a positive communication environment is crucial to improving the relationshipbetween patients and nurses, which is reflected in the healthcare outcome. Improving thepersonal – central can have a significant impact on delivering excellent healthcare.The prerequisites for a professional nurse focus on the nurse's attributes and include beingprofessionally competent, having developed interpersonal skills, being committed to the job,being able to demonstrate clarity of beliefs and values, and knowing oneself (Tanya V.McCance, 2006). The empowerment is most successful when it is internal, ratherthan external. Therefore, nursing students must be taught how to empower themselves a supported. Empowering nurses can lead to promote health care and that will reflect in patient health.

Aging and Disability Worksheet Essay

Part I Identify 2 or 3 issues faced by the aging population. 1.Employment discrimination 2. Poverty 3. Inadequate care Answer the following questions in 100 to 200 words each. Provide citations for all the sources you use. †¢What is ageism? How does ageism influence the presence of diversity in society? According to Schaefer (2012), ageism is a term which refers to prejudice and discrimination against the elderly. â€Å"Ageism reflects a deep uneasiness among young and middle-aged people about growing old† (Schaefer, 2012, p. 395). Our society looks to youthfulness as successfulness; therefore, the elderly threaten those who want to be young and successful; thus influencing diversity in society. The elderly are seen as unessential, unneeded, and a constant reminder we one day will be old as well. So we shy away from associating with the elderly; so we do not have a constant reminder of our own ageing and immortality. Reference: Schaefer, R. T. (2012). Racial and ethnic groups (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall. †¢What is the Age Discriminitation in Employment Act (ADEA)? How does the ADEA address issues for the aging population? â€Å"The federal Age Discrimination in Employment Act (ADEA) which went into effect in 1968, was passed to protect workers 40 years of age or older from being fired because of their age and replaced with younger workers who  presumably would receive lower salaries† (Schaefer, 2012, p. 396). The ADEA provides a resource when there are suspicions of age discrimination in the workplace when it comes to hiring or not promoting or training ageing workers. Reference: Schaefer, R. T. (2012). Racial and ethnic groups (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall. †¢What is being done to address the issues you identified? Many companies have been taken to court and charged with violating the ADEA. â€Å"According to the Equal Employment Opportunity Commission, between 1999 and 2004, complaints of age discrimination rose more than 41 percent† (Schaefer, 2012, p. 396). Some studies suggest older workers are more of an asset to their employers, are absent less often and are more effective salespeople than their younger co-workers; therefore, diminishing the stereotype of the older employee is a less valuable employee. Reference: Schaefer, R. T. (2012). Racial and ethnic groups (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall. †¢Is the number of aging population expected to rise in numbers or decrease? The aging population is expected to increase significantly will into the twenty-first century. With the decline in mortality rates and the baby boomer generation aging the â€Å"proportion over age 65 increases from less than on in 10 in 1960 to almost one in four by 2050† (Schaefer, 2012, p. 395) Reference: Schaefer, R. T. (2012). Racial and ethnic groups (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall. †¢What types of legislation may or may not be affected by the aging population? The ADEA is one type of legislation which has affected the aging population;  ensuring they have recourse if discriminated against in the workplace. Today the Affordable Care Act will affect the aging population; however, to what extent is still uncertain at this time. Legislation which concerns pension provisions is another area which will directly affect the ageing population. Reference: Schaefer, R. T. (2012). Racial and ethnic groups (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall. †¢How does poverty affect the aging population? â€Å"The aged who are most likely to experience poverty are the same people more likely to be poor earlier in their lives; female-headed households and racial and ethnic minorities. Although overall the aged are doing well economical, poverty remains a particularly difficult problem for the thousands of older adults who are impoverished annually by paying for long-term medical care† (Schaefer, 2012, p. 397). Will the Affordable Care Act ease the burden faced by the elderly who are impoverished by debilitating long-term diseases? Reference: Schaefer, R. T. (2012). Racial and ethnic groups (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall Part II Answer the following questions in 100 to 200 words each. Provide citations for all the sources you use. †¢What does the ADA provide for people with disabilities? The ADA â€Å"prohibits bias in employment, transportation, public accommodations, and telecommunications against people with disabilities† (Schaefer, 2012, p. 401). The ADA is considered the most sweeping antidiscrimination legislation since the Civil Rights Act of 1964; thus, ensuring people with disabilities are no longer discriminated against. Reference: Schaefer, R. T. (2012). Racial and ethnic groups (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall †¢How have people with disabilities been treated in the past? People with disabilities have been discriminated against in the past, unable to easily use public transportation, unable to easily enter public buildings, and basically treated as second class citizens. The Americans with Disabilities Act was enacted to level the playing field so to speak. Making the once inaccessible areas or participating life activities easier for them to maneuver. Reference: Schaefer, R. T. (2012). Racial and ethnic groups (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall †¢How has the attitude toward people with disabilities changed over time? Attitudes towards people with disabilities have changes significantly over time. Those who were once shipped off to intuitions are now productive members of society. Many groups across the United States sprang up utilizing this demographic in meaningful employment positions. In my community we have a group who work with the disabled from collecting sensitive materials for shredding, managing thrift shops, to years ago sewing the scarfs Elvis Presley used while preforming. Today the opportunities for those with disabilities have come a long way; however, the fight is not over, there is still more work to be done to ensure equality for all. Reference: Schaefer, R. T. (2012). Racial and ethnic groups (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall †¢What are some unique circumstances or issues encountered by people with disabilities? There are numerous circumstances or issues encountered by people with disabilities daily. The sheer task of accomplishing anything seems  insurmountable. Those with physical disabilities must depend on the help of others to simply exist let alone pursue a meaningful life. Public transportation can be difficult; sidewalks were not always wheelchair friendly, handicapped parking was non-existent which makes it extremely difficult to live. What about the being looked at as abnormal, those with disabilities must endure tremendous amounts of awkward moments daily from those who are not disabled. †¢What is being done to address those issues? The ADA has brought awareness to the plight of those with both mental and physical disabilities by ensuring there is no discrimination against this group. However I believe awareness is another step to address the prejudice and discrimination against people with disabilities. We must be able to look past a person’s disabilities to see the true person they are, and not label them for their disability. †¢What types of legislation have been introduced to address issues faced by people with disabilities? The American’s with Disabilities Act is the most notable legislation address issues faced by people with disabilities. What type of legislation will the future hold? I believe the ADA has address all the concerns for this demographic; however, in the future there may be some revisions to the interpretation of the legislation ensuring everyone with disabilities is serviced fully.

Us Iran Relations

US-Iran Relations Acknowledgements I would like to thank my teacher, Ms. Mashal Shabbir. The supervision and support that she gave truly helped me in this project. Her cooperation is thus appreciated. Abstract This report explains the US-Iran relationships, how they changed over the period of time and what the main reasons for that change were. I tried to analyze these reasons according to the International Relations theories as well as my own opinion. The report includes the information mainly from 1940 to date. Discussion In the last days before the culmination of Iranian revolution the electricity workers in Tehran would turn off the lights each evening and then from the rooftops came the chant â€Å"God is Great† with another chant, â€Å"death to America† however with a much contradicting tone† (Cottom, 1988). These words themselves explain the intensity which lies in the US- Iran relationships since the Iranian revolution. European intrusion in Iran has been a prolonged one with immense prominence. Trade was one of the most significant reasons.Iran’s geographical position made it the central attention for the European traders, as the land route which joined the western and eastern worlds crossed Iran. Moreover, as Cottom explains in his book that the only presence of the Europeans in Iran was â€Å"a matter of national prestige†. That is this prestige not only advanced Europeans economically but politically too. US initially was viewed as a caring western country, who was not only sincere but also advocated human rights of freedom, moreover encouraged courage, independence as well as dignity for the people of Iran.Before 1940’s it had no economic interest in Iran plus only a minute aid was granted to Iran during the event of Soviet invasion in Iran, however this minute interest which US had in Iran was not long lived. Iran, blessed with one of the most precious reserves of oil attracted the western world immensely. With increasing industrialization especially in Britain as well as America oil was becoming one of the main ingredients of their success. The British government purchased a large amount of Anglo-Persian Oil Company’s (APOC) stock during the First World War.This oil company was a predecessor of the Anglo-Iranian Oil Company (AIOC). By the time of Iranian oil crisis almost half of APOC’s stock was in the hands of Britain. Iranians on the other hand were kept away from the high ranking positions in the oil company. Moreover neither did the royalty payments satisfied the Iranian government nor did the high levels of confidentiality which prevailed in the major decision making contended them, giving birth to a situation which benefited neither of the two parties. Thus during 1951-1953 Iran strived to gain power over its oil industry which gave hype to the sense of nationalism in Iranians.The leaders in Iran provided the stance that out of the ? 250 million of profits which AIOC made in the late 1940’s their royalty payments only counted for one third of the total amount that is ? 90 million (Mary Ann Heiss). On the part of British Empire â€Å"oil† had become an evil necessity not only economically but also to sustain its political position as â€Å"a great power† in the World. Thus this nationalization not only threatened its position in the Middle East but also could have blown its largest investment abroad. Iranians on the contrary were keen to achieve independence nationally and politically.Although they were well aware of the fact that this may lead to serious economic adversity in Iran, they wanted the British dominance abolished to be treated as a sovereign nation. Therefore Prime Minister Mohammad Mossadeq stressed upon full control over Iran’s internal and financial affairs. The increasing tension between Britain and Iran and the wavering issues led the United States (US) jump in the situation. For US however the main goal was not the interests of either party that is Iran or Britain but it had its own underlying concern.Thus this can be said that this was the first time that US was seriously involved in the internal affairs of Iran, marking the beginning of their relationship. The nationalism which the Iranian governments were emphasizing upon was very closely related to communism, in a sense that it could have given rise to autocracy, which at that time was not at all acceptable to US. As this movement by the Iranians could have led to open paths for the Soviet Union to the oil fields of Middle East, America did not want to jeopardize its position along with its power. Moreover this oss of oil industry would have led to serious economic setbacks in US. In her paper, â€Å"The United States and Great Britain Navigate the Anglo-Iranian Oil crisis† the author Mary Ann Hiess explains the US-Iran relations in three phases during the oil crisis. The first phase named â€Å"benevolent neu trality† lasted almost from 1950 till the mid of 1951. The US officials acted as responsible negotiators and reconciled with the idea of nationalization as well as also recognized the rights of the contract of AIOC. Escorting to the second phase which is known as’ â€Å"Era of Anglo-American Partnership†.This phase propagated accelerating ideological and policy empathy mainly between Washington and London. The third phase however was that of US interest, that is US was somewhat getting successful in its goals, termed as the era of US domination this phase highlights Eisenhower ‘s (president of US 1953) negotiations which led to the formation of international association that replaced AIOC with the nation’s own oil industry in 1954. Now that the US domination prevailed in Iran, the American officials along with the British bureaucrats decided to overthrow Mossadeq for harming Iran’s stability.Therefore mainly Britain decided to pursue an operat ion commonly known as the Coup. However the Coup ultimately turned to operation AJAX which was organized and financed by US. According to International relations theories America in this particular situation acted quite like the classical realists. As it is obvious that the development of US interest in the whole situation is due to the fact that it was being flawed, selfish, competitive and ambitious due to its own goals, rather to solve the dispute for the betterment of Iran and Britain.The coup which occurred in august 19th 1953, basically aimed at overthrowing the government of Prime Minister Mohammad Mossadeq to remove the dictatorship from Iran and pursue democracy. Mark J. Gasiorowski in his article, â€Å"The 1953 Coup D’etat in Iran† gives the account of the takeover. While US and the British officials were already considering overthrowing mossadeq from power, the situation in Iran was not a favourable as well. Many opponents of mossadeq had already started to take actions against him. Anti-mossadeq mobs were arranged to kill him.Iran already was facing huge economic turmoil now had to face political unrest as well. Looking at the situation the new American government of Eisenhower also began to consider the operation and finally decided to organise and aid the coup along with Britain. Mossadeq already was facing hostility from the citizens of Iran therefore it made even easier for US to propagate masses against him. With the help of BEDAMN-a political action- uprising was arranged along with continued disputes. Government offices, buildings of pro-mossadeq newspapers were attacked.Air force general along with the forces attacked mossadeq’s house killing around three hundred people. The very next day mossadeq surrendered to Zahedi, marking the end of the coup. This revolution undoubtedly had a long and deep affect on the US-Iran relationships. The question which arises here is that, was America’s interest in Iran’s i nternal affairs genuine? Well America as I discussed above is a realist approach led country which ranks its own personal interest on the top. Then being sincere towards Iran itself becomes a futile question.Most of the studies highlight that the main aim US had out of this coup was to get significant share in the oil industry. Moreover this can be proven accurate to some extent by if we notice the fact that immediately after coming into power Zahedi government granted almost 40% of the total oil industry’s share to American oil companies (Gasiorowski, 1987). However a contradicting fact that most of the American oil producing countries were not interested in the share basically due to nimiety of oil in the world market- mainly in Saudi Arabia and Kuwait- proves that this might not be the sole or the most imperative reason.Another perspective of the situation is the American fear of communist takeover. At the time of coup Cold war between Soviet Union and US was at its peak a nd of course America being governing in nature would not allow soviet’s expansion to become a threat to US dominance, power and sovereignty. Although this coup proved beneficial for Iran, as it gave birth to democracy but the fact that this triumph was not experienced solely on the basis of internal struggle. In reality Iran was made a subject of constant US intervention, thus somewhat abusing its decision making ability.After the coup Mohammad Raza Pahlavi was reinstated as the Shah of Iran. Many authors state Pahlavi was long supported by the US government, although they were aware of the malpractices and the corruption which prevailed in his regime. The shah was forced to flee out of Iran when widespread unrest originated on the part of civilians and a new, more religious leader, Ayatollah Ruhollah Khomeini was granted the power. However this offense motivated the Iranian students to take revenge from the US. On November 4th 979, the Iranian students drizzled into the US e mbassy situated in Tehran and took almost 52 American officials as hostages on the demand that the shah who fled away should come back to Iran for trial of the crimes he committed against Iranians. The situation lasted for about 444 days as the US administration driven by Jimmy Carter was doomed by the failed attempts in 1980. However the hostages were released on the day Ronald Reagan was sworn as the new US president on January 20th 1981. This incident however changed the diplomatic, economic and political landscape between Iran and US for the years to come.By capturing hostages Iranians proved their anger against American’s negligence over Iranians as well as the power which they could use against US to advance their welfare. Another episode of varying US-Iran relations begun in 1986,when Iran secretly asked US for help while it was at war with Iraq. Iran requested US to sell weapons, however Reagan wanted Iran to release seven of the US hostages which Iranian terrorists h eld. This however did not remain confidential for long, instead soon people discovered this Iran-Contra.US emphasized that this was an arms for hostages deal as well as tried to stress upon the fact that it will improve US-Iran relations. This improvement in the relationships of the two countries was not long lived as in 1988 the tragic incident of Iran’s airplane shot down shrunken the trust between US and Iran. On the morning of July 3rd 1988, commercial flight operated by Iran Air took off for Tehran-Bandar Abbas-Dubai route however it was its bad luck that it never reached Dubai. At the same time another plane or more generally a Missile cruiser of US navy known as the US Vincennes would pass over this commercial flight.The US Vincennes was at the Persian Gulf during the Iraq-Iran war. Vincennes saw another airplane flying towards the Persian Gulf however it thought that it identified it as a possible Iranian F-16 issuing various warnings and civil distress frequencies wh ich of course never reaches the Iran Air. Thus after waiting for a bit the commander of Vincennes Captain Rogers ordered to fire two missiles at it. The Airbus was hit and soon it tumbled into flames killing around 290 innocent people in the flight. After the tragic incident the deterioration of the relations deepened as no severe action was taken against Captain Roger’s folly decision.Moreover it was just named a â€Å"mistake† by Pentagon. George W. Bush, vice president of US at that time declared a bold remark in Newsweek, â€Å"I will never apologize for the United States of America, ever. I don’t care what the facts are. † Thus this boldness highlights the rigidity that prevailed in American’s attitude. 1990’s a new decade, was begun with another policy implementation by the US. â€Å"dual containment† as it was known was a policy set up by Americans to isolate Iran and Iraq both economically and militarily mainly to achieve its own regional ambitions.US did not want any other countries to be in power and with the increasing influence of both Iran and Iraq; it saw its own position jeopardizing. US banned all trade, financial loans and services with Iran as it thought that the regime in Iran promoted terrorism and assassinations throughout the world. The beginning of a new millennium also marked a beginning of new tensions between the countries. US alleged Iran for expanding its nuclear activities and developing missile-related technology. It was threatening to the survival of US. Thus Iran was termed as the â€Å"axis of evil† by George W.Bush who by then was the president of US as according to them it enhanced terrorism. Ambitious in developing its nuclear base Iran continued to seek help from Russia and China despite US discontent. Throughout early 2000’s UN inspected Iran’s nuclear facilities. The reports said that there was no evidence of Iran producing atomic bomb but US considered it, â€Å"impossible to believe†. US kept on forcing Iran to suspend any of its nuclear progressions however Iran acted very firmly as proved by president Katami’s statement that its country will never give up its nuclear project and stressed its peaceful usage.The relations kept on becoming hostile, although America provided Iran with a humanitarian aid in 2003 because of the earthquake, it emphasized that this does not mark any thaw in their relationships. Throughout 2005 Iran’s nuclear program and uranium dispute remained a problem for US. For Americans it was of immense importance that Iran withdraws it activities as US secretary of state Condoleezza Rice explained , â€Å"US faces no greater challenge than Iran’s nuclear program†( BBC NEWS).However the new, more conservative president of Iran Ahmadinejad clearly stated that Iran has the right for peaceful progression of the nuclear project along with its announcement of successful enrichment of uranium. This prompted US to take strong steps against Iran. As for analysis purposes this can be considered that US and Iran were on a kind of cold war from the beginning of 2000. US major discontent was Iran’s nuclear program after all it was the prime threat to US continued existence. And for this reason US several times along with UN tried to impose sanctions over it. When nothing helped, President Bush accused Iran with Al-Qaeda.Thus stating that extremism prevailing in Iran could lead to adverse effects if nuclear program is continued. This brought huge military confrontation from Iran. Tensions prevailed as both countries accused one another either for spying or encouraging terrorism. To date the most destructive problem which prevails between the two countries is the Iran’s nuclear program. Several discussions have been held between the new presidents that is Barrack Obama and Ahmadinejad but no intelligent conclusion has been reached. This can be concluded that US interests had been objective in terms of truly helping Iran.US initially got interested in Iran due to the fact that it did not want Soviet Union to get advantage over the Iranian Oil industries. It wanted to achieve its own regional advantages over the most fertile country in the Middle East. However when Iran began to retaliate against US it posed great threat to their survival. The most significant example of this is the current tensions because of nuclear progression in Iran. Thus it can be concluded that US who undoubtedly follow the realists’ paradigm proved to be quite selfish when it came to their sovereignty.They made use of the dominance principal on several occasions as it did not want any other country to become a greater power. Iran on the other hand acted differently. It was basically on the leaders of Iran which determined its behavior towards America. Those who were pro American acted exactly as America wanted them too for example Zahedi, Pahlavi. Othe rs contradicted its policies and behaviour. They acted the way they thought was better for Iran, moreover stood strong in front of America for their rights such as Khomeini, Ahmadinejad.Thus the relations varied and contoured during different phases of US-Iran history. References about. com. (n. d. ). The Iran-Contra Affair. Retrieved from http://usforeignpolicy. about. com: http://usforeignpolicy. about. com/gi/o. htm? zi=1/XJ&zTi=1&sdn=usforeignpolicy&cdn=newsissues&tm=7117&f=11&tt=2&bt=1&bts=1&zu=http%3A//www. pbs. org/wgbh/amex/reagan/peopleevents/pande08. html Anthony Cordesman, S. F. (n. d. ). DUAL CONTAINMENT: SLOGAN OR POLICY? Bernard Gwertzman, C. E. (2012, March 6). Crisis-Managing