Major General J.E.B. Stuart in the Civil War

Major General J.E.B. Stuart was a famed Confederate cavalry commander during the Civil War who served with General Robert E. Lees Army of Northern Virginia. A Virginia native, he graduated from West Point and aided in quelling the Bleeding Kansas crisis. With the start of the Civil War, Stuart quickly distinguished himself and proved an able and daring commander. Leading the Army of Northern Virginias cavalry, he took part in all of its major campaigns. Stuart was mortally wounded in May 1864 at the Battle of Yellow Tavern and later died in Richmond, VA. Early Life Born February 6, 1833 at Laurel Hill Farm in Patrick County, VA, James Ewell Brown Stuart was the son of War of 1812 veteran Archibald Stuart and his wife Elizabeth. His great-grandfather, Major Alexander Stuart, commanded a regiment at the Battle of Guilford Court House during the American Revolution. When Stuart was four, his father was elected to Congress representing Virginias 7th District. Educated at home until age twelve, Stuart was then sent to Wytheville, VA to be tutored before entering Emory Henry College in 1848. That same year, he attempted to enlist in the US Army but was turned away due to his young age. In 1850, Stuart succeeded in obtaining an appointment to West Point from Representative Thomas Hamlet Averett. West Point A competent student, Stuart proved popular with his classmates and excelled at cavalry tactics and horsemanship. Among those in his class were Oliver O. Howard, Stephen D. Lee, William D. Pender, and Stephen H. Weed. While at West Point, Stuart first came in contact with Colonel Robert E. Lee who was appointed superintendent of the academy in 1852. During Stuarts time at the academy, he achieved the cadet rank of second captain of the corps and received the special recognition of cavalry officer for his skills on horseback. Early Career Graduating in 1854, Stuart placed 13th in a class of 46. Commissioned a brevet second lieutenant, he was assigned to the 1st US Mounted Rifles at Fort Davis, TX. Arriving in early 1855, he led patrols on the roads between San Antonio and El Paso. A short time later, Stuart received a transfer to the 1st US Cavalry Regiment at Fort Leavenworth. Acting as the regimental quartermaster, he served under Colonel Edwin V. Sumner. During his time at Fort Leavenworth, Stuart met Flora Cooke, daughter of Lieutenant Colonel Philip St. George Cooke of the 2nd US Dragoon. An accomplished rider, Flora accepted his marriage proposal less than two months after they first met. The couple were married on November 14, 1855. For the next several years, Stuart served on the frontier taking part in operations against the Native Americans and working to control the violence of the Bleeding Kansas crisis. John Brown. Photograph Courtesy of the Library of Congress On July 27, 1857, he was wounded near the Solomon River in a battle with the Cheyenne. Though struck in the chest, the bullet did little meaningful damage. An enterprising officer, Stuart invented a new type of saber hook in 1859 which was accepted for use by the US Army. Issued a patent for the device, he also earned $5,000 from licensing the design the military. While in Washington finalizing the contracts, Stuart volunteered to serve as Lees aide in capturing radical abolitionist John Brown who had attacked the armory at Harpers Ferry, VA. Fast Facts: Major General J.E.B. Stuart Rank: Major GeneralService: US Army, Confederate ArmyBorn: February 6, 1833 in Patrick County, VADied: May 12, 1864 in Richmond, VANickname: Knight of the Golden SpursParents: Archibald and Elizabeth StuartSpouse: Flora CookeConflicts: Civil WarKnown For: First Battle of Bull Run, Peninsula Campaign, Second Battle of Manassas, Battle of Antietam, Battle of Fredericksburg, Battle of Chancellorsville, Battle of Brandy Station, Battle of Gettysburg, Battle of the Wilderness, Spotsylvania Court House, Battle of Yellow Tavern Road to War Finding Brown holed up at Harpers Ferry, Stuart played a key role in the attack by delivering Lees surrender request and signaling the assault to begin. Returning to his post, Stuart was promoted to captain on April 22, 1861. This proved short-lived as following Virginias secession from the Union at the beginning of the Civil War he resigned his commission to join the Confederate Army. During this period, he was disappointed to learn that his father-in-law, a Virginian by birth, had elected to remain with the Union. Returning home, he was commissioned a lieutenant colonel of Virginia Infantry on May 10. When Flora gave birth to a son in June, Stuart refused to allow the child to be named for his father-in-law. The Civil War Assigned to Colonel Thomas J. Jacksons Army of the Shenandoah, Stuart was given command of the organizations cavalry companies. These were quickly consolidated into the 1st Virginia Cavalry with Stuart in command as colonel. On July 21, he took part in the First Battle of Bull Run where his men aided in the pursuit of the fleeing Federals. After service on the upper Potomac, he was given command of a cavalry brigade in what would become the Army of Northern Virginia. With this came a promotion to brigadier general on September 21. Lieutenant General Thomas Stonewall Jackson. Photograph Courtesy of the National Archives Records Administration Rise to Fame Taking part in the Peninsula Campaign in the spring of 1862, Stuarts cavalry saw little action due to the nature of the terrain, though he did see action at the Battle of Williamsburg on May 5. With the elevation of Lee to command at the end of the month, Stuarts role increased. Dispatched by Lee to scout the Union right, Stuarts brigade successfully rode around the entire Union army between June 12 and 15. Already known for his plumed hat and flamboyant style, the exploit made him famous across the Confederacy and greatly embarrassed Cooke who was commanding the Union cavalry. Promoted to major general on July 25, Stuarts command was enlarged to the Cavalry Division. Taking part in the Northern Virginia Campaign, he was nearly captured in August, but later succeeded in attacking Major General John Popes headquarters. For the remainder of the campaign, his men provided screening forces and flank protection, while seeing action at Second Manassas and Chantilly. As Lee invaded Maryland that September, Stuart was tasked with screening the army. He failed somewhat in this task in that his men failed to gather key intelligence regarding the advancing Union army. The campaign culminated on September 17, at the Battle of Antietam. His horse artillery bombarded Union troops during the opening phases of the fight, but he was unable to conduct a flank attack requested by Jackson that afternoon due to heavy resistance. In the wake of the battle, Stuart again rode around the Union army, but to little military effect. After providing routine cavalry operations in the fall, Stuarts cavalry guarded the Confederate right during the Battle of Fredericksburg on December 13. During the winter, Stuart raided as far north as Fairfax Court House. Chancellorsville Brandy Station With the resumption of campaigning in 1863, Stuart accompanied Jackson during the latters famed flanking march at the Battle of Chancellorsville. When Jackson and Major General A.P. Hill were severely wounded, Stuart was placed in command of their corps for the remainder of the battle. After performing well in this role, he was badly embarrassed when his cavalry was surprised by their Union counterparts at the Battle of Brandy Station on June 9. In a daylong fight, his troopers narrowly avoided defeat. Later that month, Lee began another march north with the goal of invading Pennsylvania. Gettysburg Campaign For the advance, Stuart was tasked with covering the mountain passes as well as screening Lieutenant General Richard Ewells Second Corps. Instead of taking a direct route along the Blue Ridge, Stuart, perhaps with the goal of erasing the stain of Brandy Station, took the bulk of his force between the Union army and Washington with an eye to capturing supplies and creating chaos. Advancing, he was driven further east by Union forces, delaying his march and forcing him away from Ewell. While he captured a large amount of supplies and fought several minor battles, his absence deprived Lee of his prime scouting force in the days prior to the Battle of Gettysburg. Arriving at Gettysburg on July 2, he was rebuked by Lee for his actions. The next day he was ordered to attack the Union rear in conjunction with Picketts Charge but was blocked by Union forces east of the town. Though he performed well in covering the armys retreat after the battle, he was later made one of the scapegoats for the Confederate defeat. That September, Lee reorganized his mounted forces into a Cavalry Corps with Stuart in command. Unlike his other corps commanders, Stuart was not promoted to lieutenant general. That fall saw him perform well during the Bristoe Campaign. Final Campaign With the beginning of the Union Overland Campaign in May 1864, Stuarts men saw heavy action during the Battle of the Wilderness. With the conclusion of fighting, they shifted south and fought a vital action at Laurel Hill, delaying Union forces from reaching Spotsylvania Court House. As fighting raged around Spotsylvania Court House, the commander of the Union cavalry, Major General Philip Sheridan, received permission to mount a large raid south. Driving across the North Anna River, he was soon pursued by Stuart. The two forces clashed at the Battle of Yellow Tavern on May 11. In the fighting, Stuart was mortally wounded when a bullet struck him in the left side. In great pain, he was taken to Richmond where he died the next day. Only 31-years old, Stuart was buried at Hollywood Cemetery in Richmond.

Baroque Music - 764 Words

Baroque Music Period â€Å"Baroque music expresses order, the fundamental order of the universe. Yet it is always lively and tuneful. Follow the development of music through this brief outline, from the earliest times to the present day, with baroque music set in historical context.† The style of polyphonic music containing elaborate ornamentation and contrasting elements, that is how Baroque music is defined. The Baroque era in music is not a set style in music but many diverse styles which may be broken down into at least three distinct periods. A renewed interest in art and music was experienced throughout the Renaissance which then led to the Baroque era which was more of a transitional stage leading up to the maturity of classical music†¦show more content†¦The 10 most famous composers of the Baroque period are, Johann Sebastian Bach, George Frideric Handel, Antonio Vivaldi, George Philip Telemann, Arcangelo Corelli, Henry Purcell, Domenicp Scarlatti, Jean-Philippe Rameau, Johann Pa chelbel, Giovanni Battista Sammartini. Coming in first place is Johanne Sebastian Bach who was a genius keyboardist, mastered the organ and harpsichord, and a brilliant composer. He wrote music for nearly all types of musical forms. Second composer was George Frideric Handle who was born in the same year as Bach in a town only fifty miles away. He became a British citizen and he lead a much different life than Bach, but he also wrote music for may genres. Third is Antonio Vivaldi who wrote more than five hundred concertos and he is believed to have invented ritornello form. However much of Vivaldis music lays â€Å"undiscovered† until the early 1930s, this newly discoverd music earned Vivaldi the title â€Å"The Viennese Counterpart to Back and Handel.† The fourth composer is George Philipp Telemann who was a great friend of both Bach and Handel. He was a distinguished musician and composer. One of the things that made him unique was the incorporation of unusual instru ments in his concertos. The fifth composer of this time is Arcangelo Corelli. He was an Italian teacher, violinist, and a great composer. His mastery of the tone of the newly invented violin earned him great reviews throughout Europe. 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Benefits and Drivers Paper Free Essays

Benefits and Drivers Paper MGT/445 Organizational Negotiations March 24, 2013 Kudler Fine Foods is a food company that specializes in selling fresh grocery products with simple ingredients used to make gourmet meals. Nearly everything a customer could want would be found within Kudler Fine Foods. Currently Kudler Fine Foods operates from three locations each offering the same service. We will write a custom essay sample on Benefits and Drivers Paper or any similar topic only for you Order Now The company is a privately held, but seeks to offer stock publicly to increase capital. The increase in revenue will allow Kudler Fine Foods to pursue avenues of innovation that can increase profit margins and spark new growth. In this paper Team A will be exploring the internal and external driving factors that influence the innovation at Kudler Fine Foods as well as an overview of how these practices benefit the company. This information is important in ensuring that Kudler Fine Foods will be able to meet their organizational objectives. Kudler Fine Foods’ will continue to make it the company’s main priority to provide customer satisfaction with the selection of fresh products. Kudler Fine Food External Drives of Innovation External innovation is the comparison of a company’s own to a competitor’s product or service. The external drives of innovation within Kudler Fine Foods are frequent shopper program, website, and catering. Kudler Fine Foods has created a program for their customers where they sign up to receive news about the stores events, featured products, and sales (Apollo Group, Inc. , 2011). With competitors they do not provide such access to information for frequent customers they receive preventing customers from knowing critical news the organization makes presenting. With the Kudler Fine Foods website formatted into a way not only local customers can view, but also customers outside of the counties to view the website. The website has also developed an e-commerce system that will provide the organization with ability to automate all inventories and ordering systems to track sales and order replacements made (Apollo Group, Inc. , 2011). The last external innovation of Kudler Fine Foods from other organizations is catering the organization provides (Apollo Group, Inc. , 2011). The catering aspect has ot been fully constructed into the business organizational structure, so their approach will stand out from other competitors. Their goal is to provide a link to customers on their website that will allow them to view and order specifics requirements for the event needed to be catered. The website will provide every aspect of what meals, desserts, amount needed, specific arrangements or design the customer desires for the event. With other competitors they require customers to come into the store location to make arrangements, whereas Kudler Fine Foods is providing options for the busy individual to make arrangements via Internet. Internal Drivers of Innovations Internal drivers are events that occur inside the business sector; the drivers are the success of any organization. The internal drivers of innovation for Kudler Fine Foods are the experienced, helpful, knowledgeable staff, and how they strive to make their customers experience delightful as well as a pleasing shopping outing. The first internal driver is the experience, and this is about Kudler Fine Foods ensuring they provide customers with a good experience to grow the business. To grow the business and to make sure, they have a good experience the employees must be helpful and knowledgeable to their customer base. It is important for management and the staff to focus on the internal drivers that will ensure the success of the organization. According to Kudler Fine Foods mission statement, they shop around the world for the finest products. Kudler’s management team goes through extensive lengths to ensure they have the best products for their customers who aspire to purchase the finest epicurean delights. Innovation, Design, and Creative Thinking There has been several years’ worth of Survey Results from the Sales and Marketing department at Kudler Fine Foods. From 2011 and 2012, invaluable sources of information directly from the customers telling Kudler Fine Foods exactly the types of changes they would want like to see in the company, and it is always important to give the customer exactly what they are asking for. There are some areas that can be confirmed that Kudler is definitely on the right track, such as the high customer approval on the available store hours and the knowledgeable service staff is consistently high on customers surveyed. Unfortunately, there are other areas where customers are clearly stating that they are unhappy with the price of the merchandise and are not receiving courteous customer service on a consistent basis. Some area surveys will show that customers are satisfied with the decor and product selection at these stores, which are definitely areas of opportunity for improvements to get higher customer satisfaction. Brainstorming with local owners and managers on the survey areas where the ratings are low probably would result in some good ideas or suggestions that could be implemented across the chain. After reviewing the customer’s survey results, it becomes all the more important to focus on increasing efficiency. This can be a cost reduction on the goods sold at Kudler Fine Foods, which seems to be on the top of the list of complaints by current customers over the last several years. Increasing efficiencies could include minimizing food stored and un-sold at each store, finding ways to keep low shelf-life on products in efforts to decrease cost. This might have some impact on the available products but could be weighed as to which products sell the most and lease by using some software programs for point of sale purchases and reports. By analyzing the sales and shelf-life of goods at Kudler Fine Foods, it is possible that product price could be dropped if fewer products were wasted by going bad and not being sold in-time at some stores. Innovation is a huge factor in determining Kudler’s success. To be competitive in the market, Kudler has to think outside the box. What will get people in the doors and what is going to keep them coming back? In today’s society there are so many options and choices that, one bad experience can cause a customer to never return. Innovation is what is going to keep consumers coming back. Being able to market effectively and get people in the doors is the first step. Keeping them coming back is a whole new challenge in itself. Hiring people with creative thinking, innovation, and good marketing skills will help Kudler Fine Foods stay a step ahead of the rest and keep consumers come back for more. Kudler Fine Foods recognizes the need for innovation and acts upon the creativity of not only their employees but also their customers as well. Kudler ensures that their on-site staff is operational, knowledgeable, and experienced, thereby providing support throughout innovations such as website design improvements, new catering concepts, and frequent shopping programs. Customer feedback through surveys, prove that Kudler is providing services that customers appreciate but also have identified areas that may be improved upon. Kudler Fine Foods strives to meet their organizational objectives by continually seeking innovations that will expand their customer base and ensuring that they remain a favorite among the current clientele. ? Reference Apollo Group, Inc. (2011). Kudler Fine Foods. Innovation, Design, and Creativity – Overview. Retrieved from, OI/361 – Innovation, Design, and Creativity for a Competitive Advantage course website. ScandinavianMinds. com. (2009). Innovation: Internal External. Retrieved from http://www. scandinavianminds. com/innovation-internal-external How to cite Benefits and Drivers Paper, Papers

Taxing Personal Capital Gains

Question: Discuss about the Taxing Personal Capital Gains. Answer: Introduction: The estimated net worth of Sally business is amounted to $240000. It means that the total turnover of the business is surely less than $2 million and therefore, it can be considered as small business. Sale of any small business is a CGT event. Hence, if Sally will sell the business the net profit from the sale will be treated as Capital Gain Tax (Evans et al. 2015). Sally has been running the business from 2002. Hence, the business is a post CGT asset and Sally will be entitled to 50% exemption on the net capital gain. However, apart from the 50% exemption, Sally can claim few other concessions, applicable on CGT fir small business. To claim the concessions, three basic conditions should be fulfilled. According to the first condition, the business should be small business entity. As per the second conditions, the assets must satisfy the active asset test and the third condition is applicable for the asset, which is a share in a company or an interest in a trust. Sallys business is small in nature and it is assumed that the business is fulfilling the active assets test and is not a share in a company or interest in a trust. Thus, Sally fulfills all the necessary conditions (Jones 2016). There are four concessions available for the small business CGT event. The concessions and Sallys eligibility for the concessions are discussed below: Year Assets Exemption: The total CGT will be exempted if the taxpayers age is 55 years or above. He/she must be retiring or permanently incapacitated and has to run the business for at least 15 years. Sally is 53 years old and she is not retiring or permanently incapacitated. Moreover, she has been running the business for 14 years. Therefore, she will not be entitled for this concession. 50% Active Asset Reduction: If the taxpayee owns any active business asset, then the taxpayer can avail 50% reduction on the CGT for the disposed active assets. Sally has not provided any details about her active business assets. Hence, she cannot avail this concession (Sadiq and Marsden 2014). Retirement Exemption: The taxpayer can get CGT exemption upto $500000, if he/she is below 55 years and depositing the selling amount in superannuation fund or retirement savings account. Sally, though being under 55 years, does not have any intention to deposit the selling amount in any retirement deposit. Therefore, she cannot get any such concession. Rollover: If the selling price from any active business asset is used to replace another active asset or improvement of any existing assets, then the taxpayer may defer the CGT upto one year. Sally is selling her business assets to purchase a rental property. Thus, she is investing the selling amount into another asset. However, the new asset will not belong to the old business, so, Sally cannot avail any concession under this act (Geljic et al. 2016). As per the above discussions, the Net Capital Gain Tax of Sally will be as follows: Taxpayee : Sally Calculation of Capital Gain Tax Particulars Amount Sale Proceeds 240000 Less: Legal Accounting Advice 2700 Less: Agent Legal Cost 8700 Capital Gain 228600 Less: 50% Exemption 114300 Net Capital Gain 114300 It can suggested that Sally should provide the list of her active business assets to claim deductions on CGT for such assets. Moreover, if she waits for another 2 years, then she will be 55 years old and the time span of her business will also be more than 15 years. In such case, she can claim for full concession under 15 year Assets Exemption rule. Apart from that, if she invested the selling amount into any retirement accounts instead of purchasing the rental property, she will reduce the net capital gain to nil (Hicks and Tran 2014). Sally cannot claim any deduction for the cost price of the property. However, she can have the deductions for the stamp duty and legal fees on the purchase, borrowing costs on the loan and part of the expenses, incurred for replacing carport. To claim the deductions, she has to prove that she is willing to rent the property and make necessary efforts to rent it accordingly, like giving advertisement or hiring real estate agents etc (Baum and Crosby 2014). When, she will receive rent from the property, her assessable income should include the rent and she can claim deductions for any expense, which she will incur to keep the property rentable (Easthope 2014). The assessable income of Sally for the current year will include the following: The business is the main source of income of Sally. Therefore, gross income from her business will be included as the main ordinary assessable income. Sally have to include the full dividend amount of the 100% franked dividend in her assessable income and can claim tax offset for 30% of the total dividend as franking credit (Harding 2013). Bonus shares as statutory income Income from Army Reserves as part time employment income (Long et al. 2016) The cash, received from her grandfather, will not be included in her assessable income as it is assumed that the cash is a gift from her grandfather (Hemmings and Tuske 2015). Sally can claim the following deductions: Business expenses, made for generating revenues from her business 70% of the mobile expenses, used for business purpose 85% of the depreciated value of the laptop, where the depreciation will be charged as per decline in value for 151 days starting from 1/2/2016 to 30/06/2016. However, being in a small business, she can claim full deduction for the proportionate cost of the laptop, as the value of the laptop is less than $20000 (Ma 2015). Tax Agent fees Superannuation contribution Sally will not be allowed for any deductions on the life insurance and interest on loan, used to pay Sallys tax liability. Sally can claim tax offset on the net medical expenses. The net medical expenses is calculated by deducting the health fund and medicare refund from the total medical expenses. She will also entitled to reduction in total tax liability for the PAYG installments, paid by her during the year (Barkoczy 2016). Taxpayee : Sally Calculation of Taxable Income Tax on Taxable Income Particulars Amount Amount Assesable Income: Gross Income from Business 180000 Franked Dividends 1200 Bonus Shares 50 Income from Army Reserves 3400 Total Assessable Income 184650 Allowable Deductions: Deductible Business Expenses 75000 Mobile Phone Expenses 600 Value in use of Laptop 1258 Tax Agent Fees 1750 Superannuation Contribution 5200 Total Allowable Deductions 83808 Net Taxable Income 100842 Tax on Taxable Income 25258.54 Add : Medicare Levy 2016.84 Add : Medicare Levy Surcharge 1008.42 Less : Tax Offset on Net Mediacl Expense: Total Medical Expense 7110 Less : Refund from Health Fund Medicare 2850 Net Medical Expense 4260 Tax Offset 399 Less : PAYG, paid for the period 24947 Net Tax Payable 2937.8 References: Barkoczy, S., 2016. Core tax legislation and study guide.OUP Catalogue Baum, A.E. and Crosby, N., 2014.Property investment appraisal. John Wiley Sons Easthope, H., 2014. Making a rental property home.Housing Studies,29(5), pp.579-596 Evans, C., Minas, J. and Lim, Y., 2015, September. Taxing personal capital gains in Australia: an alternative way forward. InAustralian Tax Forum(Vol. 30) Geljic, S., Koustas, H. and Burke, D., 2016. Small business restructure roll-over.Taxation in Australia,50(7), p.404 Harding, M., 2013. Taxation of Dividend, Interest, and Capital Gain Income Hemmings, P. and Tuske, A., 2015. Improving Taxes and Transfers in Australia Hicks, A. and Tran, A., 2014. Small business concessions.Taxation in Australia,48(7), p.367 Jones, D., 2016. Capital gains tax: The rise of market value?.Taxation in Australia,51(2), p.67 Long, B., Campbell, J. and Kelshaw, C., 2016. The justice lens on taxation policy in Australia.St Mark's Review, (235), p.94 Ma, D., 2015. Small business tax compliance burden: what can be done to level the playing field Sadiq, K. and Marsden, S., 2014. The small business CGT concessions: Evidence from the perspective of the tax practitioner.Revenue Law Journal,24(1), p.1.