Siege of Leningrad in World War II

The Siege of Leningrad took place from September 8, 1941 to January 27, 1944, during World War II. With the beginning of the invasion of the Soviet Union in June 1941, German forces, aided by the Finns, sought to capture the city of Leningrad. Fierce Soviet resistance prevented the city from falling, but the last road connection was severed that September. Though supplies could be brought across Lake Ladoga, Leningrad was effectively under siege. Subsequent German efforts to take the city failed and in early 1943 the Soviets were able to open a land route into Leningrad. Further Soviet operations finally relieved the city on January 27, 1944. The 827-day siege was one of the longest and costliest in history. Fast Facts: Siege of Leningrad Conflict: World War II (1939-1945)Dates: September 8, 1941 to January 27, 1944Commanders:AxisField Marshal Wilhelm Ritter von LeebField Marshal Georg von KÃ ¼chlerMarshal Carl Gustaf Emil Mannerheimapprox. 725,000Soviet UnionMarshal Georgy ZhukovMarshal Kliment VoroshilovMarshal Leonid Govorovapprox. 930,000Casualties:Soviet Union: 1,017,881 killed, captured, or missing as well as 2,418,185 woundedAxis: 579,985 Background In planning for Operation Barbarossa, a key objective for German forces was the capture of Leningrad (St. Petersburg). Strategically situated at the head of the Gulf of Finland, the city possessed immense symbolic and industrial importance. Surging forward on June 22, 1941, Field Marshal Wilhelm Ritter von Leebs Army Group North anticipated a relatively easy campaign to secure Leningrad. In this mission, they were aided by Finnish forces, under Marshal Carl Gustaf Emil Mannerheim, which crossed the border with the goal of recovering territory recently lost in the Winter War. Field Marshal Wilhelm Ritter von Leeb. Â  Bundesarchiv, Bild 183-L08126 / CC-BY-SA 3.0 The Germans Approach Anticipating a German thrust towards Leningrad, Soviet leaders began fortifying the region around the city days after the invasion commenced. Creating the Leningrad Fortified Region, they built lines of defenses, anti-tank ditches, and barricades. Rolling through the Baltic states, 4th Panzer Group, followed by 18th Army, captured Ostrov and Pskov on July 10. Driving on, they soon took Narva and began planning for a thrust against Leningrad. Resuming the advance, Army Group North reached the Neva River on August 30 and severed the last railway into Leningrad (Map). Finnish Operations In support of the German operations, Finnish troops attacked down the Karelian Isthmus toward Leningrad, as well as advanced around the east side of Lake Ladoga. Directed by Mannerheim, they halted at the pre-Winter War border and dug in. To the east, Finnish forces halted at a line along the Svir River between Lakes Ladoga and Onega in East Karelia. Despite German pleas to renew their attacks, the Finns remained in these positions for the next three years and largely played a passive role in the Siege of Leningrad. Cutting Off the City On September 8, the Germans succeeding in cutting land access to Leningrad by capturing Shlisselburg. With the loss of this town, all supplies for Leningrad had to be transported across Lake Ladoga. Seeking to fully isolate the city, von Leeb drove east and captured Tikhvin on November 8. Halted by the Soviets, he was not able to link up with the Finns along the Svir River. A month later, Soviet counterattacks compelled von Leeb to abandon Tikhvin and retreat behind the River Volkhov. Unable to take Leningrad by assault, German forces elected to conduct a siege. The Population Suffers Enduring frequent bombardment, the population of Leningrad soon began to suffer as food and fuel supplies dwindled. With the onset of winter, supplies for the city crossed the frozen surface of Lake Ladoga on the Road of Life but these proved insufficient to prevent widespread starvation. Through the winter of 1941-1942, hundreds died daily and some in Leningrad resorted to cannibalism. In an effort to alleviate the situation, attempts were made to evacuate civilians. While this did help, the trip across the lake proved extremely hazardous and saw many lose their lives en route. Trying to Relieve the City In January 1942, von Leeb departed as commander of Army Group North and was replaced by Field Marshal Georg von KÃ ¼chler. Shortly after taking command, he defeated an offensive by the Soviet 2nd Shock Army near Lyuban. Beginning in April 1942, von KÃ ¼chler was opposed by Marshal Leonid Govorov who oversaw the Leningrad Front. Seeking to end the stalemate, he began planning Operation Nordlicht, utilizing troops recently made available after the capture of Sevastopol. Unaware of the German build-up, Govorov and Volkhov Front commander Marshal Kirill Meretskov commenced the Sinyavino Offensive in August 1942. Marshal Leonid Govorov. Public Domain Though the Soviets initially made gains, they were halted as von KÃ ¼chler shifted troops intended for Nordlicht into the fight. Counterattacking in late September, the Germans succeeded in cutting off and destroying parts of the 8th Army and 2nd Shock Army. The fighting also saw the debut of the new Tiger tank. As the city continued to suffer, the two Soviet commanders planned Operation Iskra. Launched on January 12, 1943, it continued through the end of the month and saw the 67th Army and 2nd Shock Army open a narrow land corridor to Leningrad along the south shore of Lake Ladoga. Relief at Last Though a tenuous connection, a railroad was quickly built through the area to aid in supplying the city. Through the remainder of 1943, the Soviets conducted minor operations in an effort to improve access to the city. In an effort to end the siege and fully relieve the city, the Leningrad-Novgorod Strategic Offensive was launched on January 14, 1944. Operating in conjunction with the First and Second Baltic Fronts, the Leningrad and Volkhov Fronts overwhelmed the Germans and drove them back. Advancing, the Soviets recaptured the Moscow-Leningrad Railroad on January 26. On January 27, Soviet leader Joseph Stalin declared an official end to the siege. The citys safety was fully secured that summer, when an offensive began against the Finns. Dubbed the Vyborg–Petrozavodsk Offensive, the attack pushed the Finns back towards the border before stalling. Aftermath Lasting 827 days, the Siege of Leningrad was one of the longest in history. It also proved one of the costliest, with Soviet forces incurring around 1,017,881 killed, captured, or missing as well as 2,418,185 wounded. Civilian deaths are estimated at between 670,000 and 1.5 million. Ravaged by the siege, Leningrad had a pre-war population in excess of 3 million. By January 1944, only around 700,000 remained in the city. For its heroism during World War II, Stalin designed Leningrad a Hero City on May 1, 1945. This was reaffirmed in 1965 and the city was given the Order of Lenin.

The Legal Battles Of Tobacco Companies - 1154 Words

For years on end, smokers, their families, and even certain government entities have filed suit against tobacco companies. The most recent litigation to date, is one of Cynthia Robinson against big time repeat player, RJ Reynolds. The case is one of thousands filed in Florida after a tossed out $145 billion class action verdict, by the State Supreme Court in 2006. To summarize, the verdict stated that amount awarded by a Miami jury to smokers was excessive. However, the court did affirm the jury s conclusions that tobacco companies misrepresent the addictive nature and health hazards involved with the usage of cigarettes (Gersten). This case opened the door for ill smokers and their families to use these findings as the stones in a sling†¦show more content†¦Product liability - the tobacco companies made and marketed a product that was unfit to use. Negligent advertising - the tobacco companies failed to warn consumers of the risks of smoking cigarettes. Fraud, and [the] vio lation of state consumer protection statutes’. The defendant tobacco companies came out victorious in these original cases. This is partly due to their inability to successfully link tobacco use with the development of cancer. With this, tobacco companies were able to cling to the hypothesis that many factors contributed to cancer, and smoking could not be considered the only cause. Due to this contention, tobacco companies could fall behind the excuse that with a lack of information, they were unable to know about the potential health risks of smoking and therefore could not research them and effectively warn the plaintiff consumers. There were many cases during the first wave of litigation. One of the most prominent, was the case of Lartigue v. R. J. Reynolds. The tobacco company formed their argument by stating that there could be no causal link between the plaintiffs usage of their product, and cancer. The plaintiff based her claims on the breach of warranty and negligenc e. Her complaint alleged that the consumption of the defendants product was the cause of her late husbands death. The case lasted several weeks, and ended with a short

Analysis Of Letter From Birmingham Jail And Johnathan...

Change is a part of human nature. We grow and learn as a society, constantly striving to become our better selves. But as we grow older, some beliefs that are inflicted upon us become written in stone. They are truths we believe, but are not always ethically and morally correct. Society becomes blinded by its traditions about how things are supposed to be done that nobody sees the pain that is being inflicted. Martin Luther King Jr., â€Å"Letter from Birmingham Jail† and Johnathan Swifts, â€Å"A Modest Proposal,† persuade their audience in very different ways but are both effective in using pathos. In order to create an effective call to change, an author must use the emotions of the reader to create a need to take action. In analyzing the texts, the reader can tell right away that both authors take very different approaches to their topic. Swift creates this elaborate plan to end poverty in Ireland by selling children to the upper class for food. It is an extremely satirical essay using irony and logic to try and sway the reader towards his absurd idea, but even goes as far to say that it is not against the hierarchy to do something so extreme, â€Å"And besides, it is not improbable that some scrupulous people might be apt to censure such a practice, (although indeed very un-justly) as a little bordering upon cruelty†¦Ã¢â‚¬  (Swift 149). He used various examples of logic and statistics stating how he has already analyzed the different factors to make his idea logical, â€Å"I have already

The Rate Of Dating And Marriage - 994 Words

When you are considering a biracial relationship there are a lot of factors to consider. The rate of dating and marriages has really grown. In 1967, interracial marriages were banned (Fulks,R, N.D.). Three years later 65,000 marriages were black and white couples. These couples normally consist of a African-American Man and a White Woman. There are a lot of person they don’t agree with biracial relationships and that’s their own personal opinion. Years ago when white owners were raping their black slaves it didn’t seem to be an issue. Now that white men are in relationships with black women and some even marrying them. Some people do not approve and believe it’s wrong. In slavery days, a black man could not look at a white woman. They would kill him or he could be beat to death. Blacks and whites were taught that white people were the rulers of them and they were not equal, so there was no way they would think that would be in a relationship with. 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The Report Presented below Discusses about the Accounting Standard

Question: What Is the Different Accounting Standards in Context of Draft? Answer: Introduction: Research on lobbying standards was conducted since year 1980. One of thing in this regard that is of high interest is finding linkage between the several lobby groups and decision makers. Some of the articles presented and listed in Australian dean council list have been done by introducing a detailed content analysis for identifying the possible connection between lobby groups and decision makers. Accounting is likely to change in future and is constantly changing. Change in accounting standards and the reason is attributable to and has been modelled as lobbying. Standards proposals receives publicly comment by the lobby groups (Al-Htaybat and von Alberti-Alhtaybat 2013). Discussion: An important basis for the managerial performance and measurement of firms are the accounting standards. The examination of the way incentives of auditors influence the lobbying across every financial reporting standard. Various articles span the different accounting issues and it seeks to compare lobbying over long time series. The lobbying of auditors over the reliability of proposed accounting standards have been focused. One of the fundamental quality characteristics is reliability as identified by Financial accounting standard board. Auditors are capable of influencing financial reporting standards at their very genesis by participating in standard setting process through a comment letter lobbying (Baxter 2014). However, the empirical evidence of auditors are limited. Article focuses about group of auditors who are most likely to consistently lobby across standards. Lobbying and accounting regulations: Lobbying is regarded as the vital part of international standard accounting board. The influence of lobbying by auditors incentives have aroused from three basic factors. This involves catering to preference to clients for flexibility in General Accepted Accounting Principle and this will be mainly aligned with FASB and that is related to using of fair value in accounting and managing regulatory costs and expected litigation. It has been ascertained by several evidence there are several factors involved in auditor lobbying. Regulatory scrutiny and supporting the fair value of accounting and prevailing standards of litigation are responsible for auditor lobbying (Biondi and Zambon 2013). However, no evidence was found regarding the driving of auditors lobbying relating to preferences of client for flexibility in GAAP. Three broad non mutually exclusive economic factors have been identified that will shape the lobbying incentive of auditors on reliability over time. In the first part, lobbying of auditors in response to regulatory exposure and changing litigation has been investigated. The proposed accounting standards have been focused with auditors lobbying over its reliability. It has been found that the nature of auditors lobbying has been associate with auditing issues and lawsuits against auditors. In Europe and USA, the setting of completely standard accounting relates to political process. Some of the research relates to research on accounting standard lobbying, it detects the connection between lobby groups, and decision makers by analyzing the statement that are publicly available (Bonin 2013). This also takes place in event of low transparency in setting process of standards. For instance, German commercial code is taken that provides some insights and specific of German lobbying has bee n taken into consideration. People who plan an important role in landscape of German lobbying are the lobby groups who are mostly audit and industry associations. For the modernization of modern GAAP in year 2008, a foist ministry draft law was published by German Ministry of Justice. Draft comprised of some suggestion relating to German Commercial code that would have enormous impact on structural foundation of German accounting (Dyckman and Zeff 2015). Enormous impact was mainly on principles of proper bookkeeping. A government draft law was proposed for the modernization of German GAAP. Some of different accounting standards that have been discussed are as follows: Different accounting standards in context of draft: Fair value of accounting for financial instrument held for trading- As per the law proposed in draft, financial instruments that is held for trading should be valued at fair value. Companies that have obligation of keeping the records would have be mandatory as per this regulation. Relation to German commercial code to International Financial reporting standard- According to capital market oriented groups in Germany, most of companies are not obliged, as there already exist obligation to report. Capitalization of internally generated tangible assets- Some of the internally generated capital assets needs to be capitalized as per envisions of further change. Concerning this, there was no substantial deviation between government draft law and suggestion of ministry (Englund and Gerdin 014). Reserved authoritativeness principle- Financial reporting law and taxation law are thought to be strongly interwoven. Taxation law can be applied in financial reporting and the basis for taxation purpose is build according to financial reporting law. One final reporting package is calculated that serve as basis for dividend payment, taxation and general purpose of financial reporting. Such correlation was partly relinquished with the modernization. Tax effects of modernization- Modernization of German GAAP comes with explicit aim that results in same tax revenue. This indicates that companies are not required to pay more or less taxes (Li 2014). In Germany, Transparency relating to political lobbying is very low. Some the studies conducted on lobbying on accounting standards categorize the comments of lobbyist in three classes. In this part of report, the changing trend is use to explain the extent to which auditor lobbying can be explained. Since 1990s, the proposition of accounting standards using methodologies fair value has increased. A shift toward fair value accounting at the Financial accounting standard board has increased by representation with the agenda (Jaggi 2015). Auditors can report the agenda and this is indicated by the extent to which fair value agenda does not detract from the incentives of auditors (Mohammadi 2015). Such task has enabled them in extracting rent from other FASB issues. With the proposed use of methodologies of fair value in accounting, the auditors lobbying over decreased reliability has been examined. Some of other research accounted for motivation for fierce lobbying against the standards and how the price of stock o some firms were affected by that. Related to the adoption of standard, there was negative abnormal return key events (Quinn 2014). This particular evidence was interpreted as the managers lobbied against the standards for maximizing the personal wealth and value of shareholders. Few authors in the process of setting of accounting standard provided an example of research. UK standard setting processing was examined and hidden influences was raised by few notion and this played a significant role in standard process of setting. It was stressed that the investigation are not restricted to activity of lobbying and statements of public submission. The literature of accounting setting was not sufficiently acknowledged by the influences that are not visible publicly. There was considerable discussion between interested parties and regulators throughput the setting process of accounting standard. Most the part was not included in public domain. This evidence is an example of informal lobbying (Penman 2013). Some unseen influences that occurred within the process of regulation are not supported by such lobbying incidence that included research of standard setting of accounting. In event of when there is no apparent connection between standard setting process and output and some space is provided in other unseen process that is considered to having influence on process. the literature of accounting standard is one of the type of lobbying activities. The outcome of accounting standard setting process was examined by inferring the existence of unseen influences. Exposure drafts represented the visible input into the standard setting process. In the event of outcome being contrary to the expectations, it can be inferred that the unseen influences will be occurring within the settings of standard. Converting the influence will result in eventual IFRS. One of the most intense politicized argument relating accounting was the continuation of lobbying against the standards. International Accounting standards committee addressed this issue at the international level and this event was marked as addressing of the historical controversy (Gaffikin and Aitken 2014). Conclusion: The existence flexible and existence accounting standards was not allowed to continue when IFRS 6 was raised by IASB in year 2008. Such standard were codified into international accounting standard. Some of the influences such as draft and comment paper and those effects are visible in the outcome. Unseen or hidden influences concerning the above discussion needs to be recognized and sometimes the footprints left on them outcome are identified. Some of the major players in setting of accounting standards have invisible influence and this depicts the explanation for inaction of the IASB. There is a need to assess the standard setting process. Some of unproblematic access are offered by publicly available information and some of the thing in area of substantial accounting flexibility concerns accounting for restoration and removal expense. The above discussion widely discuss and acknowledged politicization of accosting standard setting. In the light of adoption of International financi al reporting standards and worldwide promotions, the revelation concerning economically dominant groups would be able to wield such power. Reference: Al-Htaybat, K. and von Alberti-Alhtaybat, L., 2013. Management Accounting Theory Revisited: Seeking to Increase Research Relevance.International Journal of Business and Management,8(18), p.12. Baxter, W.T., 2014.Accounting theory. Routledge. Biondi, Y. and Zambon, S. eds., 2013.Accounting and business economics: Insights from national traditions. Routledge. Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media. Dyckman, T.R. and Zeff, S.A., 2015. Accounting Research: Past, Present, and Future.Abacus,51(4), pp.511-524. Englund, H. and Gerdin, J., 2014. Structuration theory in accounting research: Applications and applicability.Critical Perspectives on Accounting,25(2), pp.162-180. Fleming, D., 2016. ACCTG 660 Seminar in Accounting Theory. Gaffikin, M. and Aitken, M., 2014.The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Jaggi, B., 2015. RESEARCH IN FINANCIAL ACCOUNTING ACCOUNTING THEORY II (26: 010: 652) Fall 2015. Li, W., 2014. Problems of Fair Value Accounting Theory in Practice.Journal of Hubei Water Resources Technical College,1, p.010. Mohammadi, S., 2015. Full development of the theory of accounting and auditing.International Journal of Accounting and Economics Studies,3(1), pp.7-9. Penman, S., 2013. Accounting standard setting: Thoughts on developing a conceptual framework.China Journal of Accounting Studies,1(3-4), pp.157-167. Quinn Jr, E., 2014. The Evolution of Accounting Theory in Response to Market Changes.International Journal of Academic Research in Business and Social Sciences,4(10), p.509.

Business Research Methodology Operations Management

Question: Discuss about the Business Research Methodology for Operations Management. Answer: Introduction This assignment relates with the Journal of Operations Management in which the researcher has manipulated and explained the concept of balanced priorities in decision making process in supply chain management. The researcher has manipulated that many experts has taken several strategies of data collection methods in order to identify and analyze the organizational management decision making process in terms of environment safety and protection. In the first few sentence the approaches and rationale of environment degradation has taken into account whereas in the next few stanzas the researcher has explained the background and context of the identified study, the data collection method used and justification of the findings. Discussion of the Approach and Rationale of the study Approach The increase in demand and need for environmental protections are duly forcing many companies to reconstruct its business models and reconsider the operations of supply chain. Many experts and analysts have started to create sustainable supply chain. Many organizations has implemented and adopted several advanced strategies of supply chain; which results degradation of environmental society (Wu and Pagell 2011). Many organizations are unable to balance its long term profitability and short term environmental sustainability when adapting the concept of supply chain in an organizational management. The researcher has approaches the base of four environmental postures with the help of provided case study; that assist in deciding the social and economical elements of environmental strategic bottom line. Throughout the study the researcher has manipulated many approaches and principles which generally include sampling and data analysis and collection. Rationale It is appropriate to transform the necessary changes of supply chain in an organizational management. The reason behind this is that many companies are adopting and implementing the advance concept of supply chain and not maintaining the protection of environmental safety; which led a severe degradation in an environmental and social society (Cowell, Fairman and Lofstedt 2002). According to the content provided many companies are now examining many necessary activities like fluctuations in price level of a commodity and climate changes in order to make the environmental level sustainable. Many organizations have achieved its goal by reducing the economical impact on environment. The main rationale of the study is to maintain a sustainable environment without comprising the ability of future generations (Wu and Pagell 2011). Discussion of the Background and Context of the identified study The context and background of the study relates with the protection of environment without compromising the ability of future generations. Much organizational management is adapting and implementing the concept of supply chain by maintaining the social and economical sequence of a society (Vachon and Klassen 2006). Consideration in latest business models and increase in demand of natural resources are forcing many companies to reconstruct the manipulation of supply chain by adhering the needs of environmental protection and safety. Apart from this concept, there are several prevailing issues that led the environmental management to degrade. These include technical issues, product design and reverse logistics. The main context of the identified study is to reconstruct and restructured the base concept of company working portfolio (Wacker 2004). Many companies are maintain and manipulating the sales criterion which led the society of people and environmental to a severe degradation. Th e main motto of the study is to make those industries aware regarding the efficient use of manufacturing and production process (Sharma and Henriques 2005). The researcher has highlighted and reflected the process of organization decision making statement in which necessary and important opportunities have been provided in order to making a constant changes in the process of supply chain management scheme. Comment on the Data Collection Method used In the relevant study, primary and secondary data of fourteen companies are taken into consideration. Among these eight companies are eventually used for data manipulation. Additionally sampling and data collection and analysis have also been taken in order to build up a content approach of the study. Interview of several respondents allowed the researcher to examine the various intellectual areas of triangular data and company supply chain. At a constant saturation point, the method of interviewing has been stopped; as the conduction of various companies has been identified ((Wu and Pagell 2011). The researcher wants to comment on the data collection and the method used by the analyst. After the critical survey of the secondary method the average annual employee turnover at the time of data collection was approximately 80%; whereas the normal data suggest that much tradeoff decision has been taken as short term in nature (Pagell and Wu 2009). As per the table of data is considered, the history, performance, practices, strategy and decision making statement of an organizational management are based on maintain ace and reconstruction of supply chain management schemes. Justification of the Findings The findings genuinely collaborates that organizations are more likely to create and follow the rules when they personally experience a high level of information uncertainty. The base of three core findings has been analyzed in which the researcher has identified that (i) many organizational managers failed to lack the necessary information regarding the protection and safety of environment decisions (Wu and Pagell 2011), (ii) the researcher has identified that while making environment decision the organizational management make short term concessions to business needs and (iii) many organizations in improving the safety of environment make empirical strategies and initializing the practical approach in making environment decision. Conclusion This study concludes with the broad concept of sustainable environment with the core relation of various organizational management. This research provides an important insight of sustainable supply chain management of many industries. In the few sentence the researcher has discussed the approaches and rationale of environment degradation while in the next few stanzas the researcher has explained the context of the identified study and the data collection method used. As many organizations has started navigating tradeoff between environmental outcomes and profit; the management decision provides a magnificent opportunities to reconstruct the concept of supply chain; to reinvent and develop new and enhanced products in the long term competitive advantage. References Cowell, S.J., Fairman, R., Lofstedt, R.E., 2002. Use of risk assessment and life cycle assessment in decision making: a common policy research agenda. Risk Analysis 22 (5), 879894 Margolis, J.D., Elfenbein, H.A., Walsh, J.P., 2007. Does it pay to be good? A meta-analysis and redirection of research on corporate social and financial performance. Working Paper. Harvard Business School, Boston Pagell, M., Wu, Z., 2009. Building a more complete theory of sustainable supply chain management using case studies of ten exemplars. Journal of Supply Chain Management 45 (2), 3756 Sharma, S., Henriques, I., 2005. Stakeholder influences on sustainability practices in the Canadian forest products industry. Strategic Management Journal 26, 159180 Vachon, S., Klassen, R.D., 2006. Extending green practices across the supply chain: the impact of upstream and downstream integration. International Journal of Operations and Production Management 26 (7), 795821 Vachon, S., Klassen, R.D., 2006. Extending green practices across the supply chain: the impact of upstream and downstream integration. International Journal of Operations and Production Management 26 (7), 795821 Wacker, J.G., 2004. A theory of formal conceptual definitions: developing theorybuilding measurement instruments. Journal of Operations Management 22, 629650 Wu, Z. and Pagell, M. (2011) Balancing priorities: Decision-making in sustainable supply chain management, Journal of Operations Management, vol. 29, no. 6, pp. 577-590