Masters of the universe Essay Example for Free

Masters of the universe Essay 1.Statement of the problem The issue in the formation of Jupiter is how each company will treat their investment in the company. This paper will perform a consolidation analysis that follows the guidelines of the VIE model laid out in ASC 810-10. I will determine whether Jupiter is a Variable Interest Entity and who is the primary beneficiary. 2.Relevant Facts †¢Saturn and Venus, two unrelated parties, formed Jupiter, a joint venture †¢Saturn owns 51% and Venus owns 49%, contributing $561 and $539 (of manufacturing facilities) million respectively †¢The purpose of Jupiter is to own and operate organic clothing design and manufacturing facilities to sell organic clothing to unrelated retailers †¢Both companies received equity and debt securities for Jupiter †¢Board is split between Saturn and Venus (4 and 4) †¢Both companies can nominate individuals for CEO †¢Actions that can be passed with simple majority vote: appointment and removal of CEO, decisions for capital call contributions, admission of new joint venture members, and mergers and acquisitions †¢Saturn controls design, manufacturing, pricing and sales of the clothing †¢Venus controls all decisions regarding distributing clothing in fulfillment of sales negotiated by Saturn †¢Profits and losses are split by ownership percentage †¢Saturn and Venus are not related parties 3.Suggested Solution For the consolidation analysis of Jupiter, we will need to consider statements issued in regards to consolidations, Variable Interest Entities, and Joint Arrangements. The codification provides us first with guidance in Section 810-10 for identifying Variable Interest Entities. The formation is a VIE because it has 1 of the characters described in section 810-10-15-14.  The first of these is if the total equity investment at risk is not sufficient to permit the legal entity to finance its activities without additional subordinate financial support. Part 1 of the section describes this as entities significantly sharing in profits and losses such as in the creation of Jupiter. The agreement would not apply to the second subsection because they have voting rights, absorb losses and benefit from gains. Lastly the agreement would not apply to section 3 because both Saturn and Venus have voting rights proportionate to their obligations. Thus the formation created Jupiter, a Variable Inte rest Entity, and established Saturn and Venus as Variable Interest holders since they share in the obligation and benefits of the returns. In determining the primary beneficiary we turn to FIN 167, which was released in the Accounting Standards Update 2009-17 to update the previous guidance provided in FIN 46(R). The previous guidance was updated to include the concept of power when determining the primary beneficiary. Initially, the absorption of losses and benefit in gains was sufficient. Using this updated guidance we determine whether Saturn or Venus is a primary beneficiary. Statement 167 provides two characteristics they must possess. The first of these is the power to direct activities of a variable interest entity that most significantly impact the entities economic performance. In the case of shared power, there would be no primary beneficiary. The two parties do share power to direct activities; however, since Saturn has the ability to appoint of remove the CEO, make calls for capital contributions, admission of new joint members, and mergers and acquisitions with a majority vote I would argue that they have t he ability to direct activities that most significantly affect the financial performance of Jupiter. Because of this power, Saturn would be determined to have power. The second characteristic of a primary beneficiary is the obligation to absorb losses of the entity that could potentially be significant or to the right to receive benefits that could be significant. Given the 51% interest in the profits and losses of Jupiter, and the initial investment of over $500 million Saturn has potential significant gains or losses. Both Saturn and Venus have an obligation to absorb gains and losses; however, only Saturn has the power to control the activities that significantly impact the entity’s financial performance and as a result is the primary beneficiary. Saturn needs to  consolidate Jupiter into its financial statements. 4.Other Possibilities Following the guidance from Statement 167 can also lead to a different answer regarding the determination of a primary beneficiary. The paragraph regarding shared power allows no recognition of a primary beneficiary if the power to direct activities actually is shared. One could argue that this is the case in the formation of Jupiter since Venus controls all the decisions regarding distributing clothing in fulfillment of sales. This is a significant amount of power that could significantly impact the entity’s economic performance. This power would still be in effect regardless of the majority vote decisions. In the instance of shared power, no primary beneficiary has to be determined and Saturn would not consolidate Jupiter. Instead, according to section 810-10-50 Jupiter would be disclosed in the notes to the financial statements. Since few people look through disclosures and even fewer understand them, this method would allow the company to shield this entity from investors. 5.Discussion Although either method mentioned above could be supported, I believe it makes more sense for Saturn to consolidate. Its powers as a majority-voting shareholder to decide on the appointment of CEOs make capital contribution calls, admit new members, and conduct merger and acquisition activities are extremely important. Although Venus has the power over distribution decisions, they are still affected by the decisions over which it has no control. Looking at this transaction in terms of substance, it appears that Saturn has included these terms to guarantee their control over the Variable Interest Entity. In conclusion, I believe that Saturn should consolidate Jupiter into its financial information into their overall financial statements.

Hullabaloo within the Media of China and Tibet :: Government China Tibet Essays

Hullabaloo within the Media of China and Tibet Since the 19th century, relations between the Chinese government and the people of Tibet have continually been on the decline. While there are many issues which lie at the heart of this conflict, recent events have drawn more focus to the economic relationship between the two. In February 2001, China passed legislation giving the needed approval to begin construction on the controversial Qinghai-Tibet railway. Stretching from mainland China to Lhasa, the capital of the Tibetan Autonomous region, completion of 'the world's tallest railway' would join together two regions previously only connected by air and treacherous roads (WTNN par1-2, 7). This development, while fully supported by the Chinese government, is receiving heavy scrutiny from the people and the government of Tibet. This controversy does not revolve around the railway itself, but rather the effect it will have. In the wake of this debate, the challenge lies with the media to present a clear, unbiased report of the argume nts, without taking up sides. Examination of the Chinese nationalist press and the news reports from the Tibetan nationalist groups, as well as a glance at third party news sources, proves there is little media coverage which does not carry with it some undertones of a political or social nature. These underlying connotations, uniquely created to reach each target audience, function to affect the message received by the average reader. An analysis of the target audience of each media source reveals not only the type of undertone presented, but also its predicted effectiveness. In China, there is one national English language newspaper: China Daily. Because it is written in English, and as a result of its online availability, one can reasonably assume the target audience for this newspaper is most notably people residing outside of mainland China. On March 9, 2001, China Daily published an article providing quotes and excerpts from speeches made by deputies of the National People's Congress (NPC) and members of the Chinese People's Political Consultative Conference (CPPCC) during their annual session. Among the speakers on the topic of new railway development was Lobsang Gyaincain, an NPC deputy and the mayor of Lhasa, the capital city of Tibet. In his address, he highlights the benefits of building the Qinghai-Tibet railway, citing its ability to "enhance exchanges between ethnic groups, reinforce economic development in Western China, and modernize the concepts and styles of Tibet while not posing a threat on people's religious beliefs" (China Daily 4,6).

Principles That Define the Culutral Level of Analysis Essay

Explain how principles that define CLOA may be demonstrated in research. ’ The first Principle states that Humans are information processors. Cognition refers to the mental tasks or thinking involved in human behavior. Thinking may involve memory, attention, perception, language and decision making at any one time. Cognitive psychologists see these cognitions are active systems; In between taking in and responding to information a number of processes are at work. Information can be transformed; reduced, elaborated, filtered, manipulated, selected, organized, stored and retrieved Therefore the human mind is seen as active system processing information, and cognitive psychologist’s aim to study these processes. Central to this information processing approach is the computer metaphor. One of the difficulties facing cognitive psychologists is that they were trying to study processes that are not directly observable. Consequently the computer revolution of the 1950 provided the terminology and metaphor they needed. People, like computers, acquire information from the environment (input). Both people and computers store information and retrieve it when applicable to current tasks; both are limited in the amount of information they can process at a given time; both transform information to produce new information; both return information to the environment (output). This information processing approach was adopted by Atkinson and Shiffrin in their Multistore Model of memory (1968). This model sees memory as an active process. Information flows in through the sensory stage (input). It then flows to the short-term memory before it is transferred to long term memory where it can be stored and later retrieved. A further example of information processing is the organization of information into schemas in the LTM. Schemas are mental models of the world. Information in LTM is stored in interrelated networks of these schemas and these schemas can affect retrieval. Simply put, schema theory states that all knowledge is organized into units. Within these units of knowledge, or schemata, is stored information. A schema, then, is a generalized description or a conceptual system for understanding knowledge-how knowledge is represented and how it is used. According to this theory, schemata represent knowledge about concepts: objects and the relationships they have with other objects, situations, events, sequences of events, actions, and sequences of actions. A simple example is to think of your schema for dog. Within that schema you most likely have knowledge about dogs in general (bark, four legs, teeth, hair, and tails) and probably information about specific dogs, such as collies (long hair, large, Lassie) or springer spaniels (English, docked tails, liver and white or black and white, Millie). You may also think of dogs within the greater context of animals and other living things; that is, dogs breathe, need food, and reproduce. Your knowledge of dogs might also include the fact that they are mammals and thus are warm-blooded and bear their young as opposed to laying eggs. Depending upon your personal experience, the knowledge of a dog as a pet (domesticated and loyal) or as an animal to fear (likely to bite or attack) may be a part of your schema. And so it goes with the development of a schema. Each new experience incorporates more information into one’s schema. The second principle of CLOA states that the mind can be studied scientifically. Cognitive processes are difficult to study. They often occur rapidly, and inside the mind so they cannot be observed directly. It is only the responses that participants make when given some cognitive task to perform that can tell us about cognitive processes. These tasks usually take place under tightly controlled lab experiments where the main aim is to isolate a particular component of the cognitive process for the study. One of the earliest and most famous experiments into cognitive processes is the Stroop Effect. The Stroop effect is a phenomena involved in attentional processes. Although we will actually focus on the process of memory this is a good study to look at. People are often introduced to the Stroop Effect in beginning psychology classes as they learn about how their brains process information. It demonstrates the effects of interference, processing speed (reaction time) and automaticity in divided attention. The effect is named after John Ridley Stroop who first published the effect in English in 1935. In his experiments, J. R. Stroop administered several variations of the same test for which three different kinds of stimuli were created. In the first one, names of colors appeared in black ink. In the second, names of colors appeared in a different ink than the color named. Finally in the third one, there were squares of a given color. In the first experiment, 1 and 2 were used. The task required the participants to read the written color names of the words independently of the color of the ink (for example, they would have to read â€Å"purple† no matter what the color of its ink was). In the second experiment, stimulus 2 and 3 were used, and participants were required to say the color of the letters independently of the written word with the second kind of stimulus and also name the color of the dot squares. If the word â€Å"purple† was written in red, they would have to say â€Å"red†, but not â€Å"purple†; when the squares were shown, the participant would have to say its color. Stroop, in the third experiment, tested his participants at different stages of practice at the tasks and stimulus used in the first and second experiments, to account for the effects of association. Stroop noted that participants took much longer to complete the color reading in the second task than they had taken to name the colors of the squares in Experiment 2. This delay had not appeared in the first experiment. Such interference was explained by the automation of reading, where the mind automatically determines the semantic meaning of the word (it reads the word â€Å"red† and thinks of the color â€Å"red†), and then must intentionally check itself and identify instead the color of the word (the ink is a color other than red), a process that is not automatized. This is a classic laboratory experiment that involves the manipulation of an independent variable (colour or name of word) to see what effect it has on the dependent variable (reaction time). It attempts to control the influence of all other extraneous variables – such as other cognitive processes or skills. It also allows us to establish a cause and effect relationship between task and mental process. The strengths of the experiment are that it got valid results but however was still very unethical which not usuall in psychology is. One more strength is that it is an easy experiment which does not need a lot of input to carry out. The study can be considered cross cultural as any human would act the same in this situation. Obviously the reaction times would be different but in the end anyone would take longer to read the words writte in a different colour. Cognitive processes are influenced by social and cultural factors, is the statement which forms the third principle. Although cognitive tasks such as memory and attention are universal, there are cross cultural variations in processing mechanisms. Bartlett’s study demonstrates how memory can be distorted by cultural schemas. Schemas are representations of knowledge based on experience. In his study in which British participants were asked to recall a native American folktale. He found that the story of ‘The War of the Ghosts’ was difficult for Western people to reproduce exactly because of its cultural content which was unfamiliar to them so in fact they encoded the meaning of the story adapted to their existing cultural schemas. As a result Bartlett concluded that interpretation plays a large role in remembering events or stories. We reconstruct the past and try to make it fit into our schemata, the more difficult this is to do, the more likely it is that elements are forgotten or distorted so that it fits and remembering is integrally related to the social and cultural context in which it is practiced. Cole and Scribner (1974) studied memory skills in both American and Liberian children. They argued that cognitive processes are universal but not cognitive skills. Cognitive skills are dependent on the environment – education, social interaction, culture and technologies make up the environment they observed the effects formal schooling / education (culture) had on memory they compared recall of a series of words in the US and amongst the Kpelle people using word lists that were culturally specific. They found that in general educated Kpelle children performed better in the recall of list than no educated Kpelle children and those overall American children performed better than Kpelle children. Although this could be interpreted as memory skills being better amongst Americans children than Kpelle (African) children such an interpretation would overlook the influence of culture. Western schooling emphasizes certain cognitive strategies such as clustering / categorizing. It is unlikely such parallels exist in traditional societies like the Kpelle People learn to remember in ways that are relevant for their everyday lives, and these do not always mirror the activities that cognitive psychologists use to investigate mental processes The strengths of this lab study are that it was carried out ethically and the with the results we can almost confirm the cross cultural validity but of course we cant confirm it with 100% as exceptions will always be there. The applications of this study are basically already demonstrated within the study as it can be used for memory in schools or even at a working place.

“Red Velvet Dress” by Naomi Shihab Nye Essay

In the short story â€Å"Red Velvet Dress† by Naomi Shihab Nye, Lena is a girl with a father who is Arab. This story really made me think about what it would be like to just be sitting at home when someone comes up to me and asks me questions about my family. I think that it would make me feel quite uncomfortable, such as it made Lena in the story. Although I have never been asked if there was a â€Å"Japanese† in my house or an â€Å"Irish†. This story made me think of a time that my mother picked up the phone and a total stranger started talking in Japanese to her. Everyone in my family was freaked out that someone who didn’t ever knew us would know that huge detail about my mother. I would think that’s how Lena felt when those two children that she had never seen before, let alone talked to, suddenly knew this part of her and her family that some of her friends didn’t even know. It almost seems as if total strangers would know that about y ou, then what else would they know? Would they know that I have an older sister? Would they know that some of my cousins are in the army? I suppose I would react the same way that Lena did, just close the door in his or her face after saying, no there is no person like that here. My favorite part of the story though is when Lena confesses to her father that she lied to those children at the door, and he forgave her. The kindly man even said that it might be fun sometime to give the children a show if they ever came back. I think this shows a lot about his character, how he seems to be jolly, forgiving, and definitely not one to hold a grudge against someone else. Also in the way that Lena describes him, her father seems like a hard workingman, yet a man that always has time for his family, such as throwing the ball around with Lena’s little brother. Altogether, I loved this story about a girl named Lena and her family.

Humpback Whales Essays

Humpback Whales Essays Humpback Whales Essay Humpback Whales Essay General Description: A. Body Symmetry: Bilateral B. Particular Pigments or Color: Dark Grey with lighter underbelly ; fins and good lucks are gray and spotted with white C. Habitat: ( Zone ) Benthic and coastal ( Geographic ) : From Alaska to the Caribbean D. Specific Features: 1 ) Reproduction: Polygamous ; Seasonal engendering 2 ) Feeding Techniques: Filter feeders ; Bubble gauze. Ring of froth. Lunging. 3 ) Defense Techniques: Kyphosiss have few marauders other than worlds. and don’t have any defensive techniques. Some of the largest animate beings on Earth are the gentlest. The kyphosis giant is a leading illustration of gentle. with its diet. behaviour. and complete deficiency of natural marauders. Whales as a species are typically depicted as big animate beings. apprehensible with the smallest member of the species. the dwarf sperm giant. mensurating on mean 9 pess and weighing in at around 400 lbs. The kyphosis. nevertheless. is one of the largest giants. coming in merely behind the fin whale and bluish giants. Kyphosiss are anyplace from 48 to 63 pess long and weigh an norm of 40 dozenss. They’re recognizable by their big. dark gray organic structures with a hump shaped dorsal five and remarkably long white thoracic fives. The humpback’s genus name. Magaptera Novaengliae. means big-winged. New Englander because the largest settlement of giants was along the nor-east seashore of the United States in the Atlantic. But humpback giants are besides found immensely between California and Russia. They are migratory marine mammals. and frequently spend their summers in high latitude countries such as the Gulfs of Maine or Alaska. and so swim South to engender in the semitropical Waterss in the Dominican Republic and Hawaiian Islands. The kyphosis really holds the record for farthest migration of any mammal. The longest recorded migration was 5. 160 stat mis from Costa Rica to Antarctica by a cod of 7 giants. The big-winged New Englander’s diet consists of largely little beings even though they are such big animate beings. Kyphosiss belong to the subdivision of giants known as Mysticeti or baleen giants. Baleen giants do non hold dentitions. they have baleen which are teeth-like bristles that help the giant to filtrate little fish and crustaceans from the H2O for the giant to eat. Baleen giants like the kyphosis live on a diet of little fish. salmon. herring. krill. and other crustaceans. To counterbalance for its size. a humpback giant must intake about 3000 lbs of nutrient per twenty-four hours. Kyphosiss are really societal animals that travel in cods. and in order to acquire this much nutrient for the full cod. they hunt as a group. They don’t Hunt like toothed giants. but brutally assailing their quarry. but they will hurl at their quarry when the baffled beings are trapped in a elephantine bubble cyberspace. Bubble gauze is when a cod of giants swim around a school of fish and exhale through their blowholes. bring forthing bubbles. and frightening their quarry into a little ball by slapping their fins and making loud vocal sounds. Speaking of kyphosiss being really societal animate beings. they are besides extremely recognized by their impressive aerial shows across the surface of the H2O in malice of their huge weight. Breaching is a popular and well-known fast one of all giants. It is when a whale launches themselves above the H2O. frequently writhing in midair. and sprinkling back down on their sides. Scientists aren’t precisely certain why. but it is speculated that it could be an alternate method of communicating every bit good as an option to spyhopping. Spyhopping is when a giant swims vertically to the surface and exposes merely every bit much of their caput so as to hold their eyes above H2O in order to look into their milieus. This could really good be why tourist ships get so many exposures of giants transgressing. Other whale behaviours include slapping the H2O with its overtly big thoracic fives and belly-flipping. Belly-flipping is merely when a giant lies on its dorsum in the H2O and slaps the H2O with one fin at a clip. These behaviours have been seen during wooing and eating. Humpback giants are polygamous animate beings. with the males viing for sharply for oestrous females. Engendering takes topographic point in the winter and in tropical Waterss. The gestation period for kyphosiss is 11 to 12 months. but the female parent merely gives birth to one calf at a clip. The calf will remain by its mother’s side for 2 to 3 old ages. and make sexual adulthood at about 4 to 5 old ages old. Females typically produce offspring every 2 old ages but can deliver 2 calves in 3 old ages. Since the giants are mammals. the female gives birth to a unrecorded calf and so breastfeeds for approximately 5 months. Kyphosiss are non territorial. but calves are besides to be protected at all costs. Therefore. it makes sense that these soft giants are merely of all time non so soft when viing for a mate. and when they believe an outside giant poses a menace to the pod’s calves’ safety. In the cod. Escort giants may swim with a calf and its female parent. The Escort giant. ( most are male ) . may blow bubbles to make a screen’ when exterior kyphosiss get excessively near. They besides show aggression on juncture when boats and ships get excessively near. Such aggressive behaviour may include organic structure threshing. horizontal tail-lashing. and lobtailing. Lobtailing is fundamentally tail slapping. which can make a batch of harm sing the strength in the humpback’s big white and gray good lucks. By and large talking. cods are more aggressive than single giants. Humpback’s are possibly most well-known for their hauntingly beautiful and cryptic whale vocals. They are the lone giants that do so. and scientists have yet to decode what they mean. However. we are cognizant that their melodic whalesong are evidently agencies of pass oning to fellow giants. The vocals can last for over 20 proceedingss and go on for more than 24 hours per session. Male kyphosiss have besides been known to sing in order to pull couples. For a chilling century. kyphosis giants were high on the endangered species list. It is merely late that these graceful and soft giants have accumulated one time once more to a healthy population of at least 80. 000 giants. Economically. kyphosiss are fantastic tourer attractive forces for the coastal provinces as they’re the favourites of whale spectators. It is better that money is made from watching them than money being made for their meat. whalebone. tegument. and oil. every bit good as their very being.

Free Essays on The Rise Of Totalitarianism

The Rise of Totalitarianism Totalitarianism is any political system in which a citizen is totally subject to a governing authority in all aspects of day-to-day life. It goes well beyond dictatorship or typical police state measurers. Totalitarianism involves constant indoctrination achieved by propaganda to erase any potential for dissent, by anyone, including most especially the agents of government. Historically, totalitarian regimes have surpassed authoritarian ones in size and in power. State control of all television, radio, and every other mass media makes it easy for totalitarian regimes to make their presence felt, often through campaigns of propaganda or the creation of a personality cult. Some nations, such as Britain and France, continued to use a modified form of democracy to attempt to solve their social and economic issues. Germany's attempt at democracy eventually transformed itself into Hitler's autocratic regime, and in Soviet Russia, Stalin was in power as the Russian dictator by 1924. While many blame state-backed terror for the rise of totalitarianism, it is difficult to deny that the regimes of Hitler and Stalin were totally unpopular among their respective masses. We must not forget that both Hitler and Stalin gained power through the plebiscite. We can make the argument that totalitarianism rose as an alternative method of government, economic, and social recovery to compliment that of democracy. We can say within a certain degree that the inherent instability of the nation-state following World War I inevitable led to the rise of totalitarianism. We can easily draw parallels between the rise of 20th century autocracy and absolute power (totalitarianism) and the absolute power that was observed after the initial birth and early acceptance of the nation-state concept in the 17th and 18th centuries. It can looked at that It totalitarianism is unique among all other forms of autocracy and nationalism i... Free Essays on The Rise Of Totalitarianism Free Essays on The Rise Of Totalitarianism The Rise of Totalitarianism Totalitarianism is any political system in which a citizen is totally subject to a governing authority in all aspects of day-to-day life. It goes well beyond dictatorship or typical police state measurers. Totalitarianism involves constant indoctrination achieved by propaganda to erase any potential for dissent, by anyone, including most especially the agents of government. Historically, totalitarian regimes have surpassed authoritarian ones in size and in power. State control of all television, radio, and every other mass media makes it easy for totalitarian regimes to make their presence felt, often through campaigns of propaganda or the creation of a personality cult. Some nations, such as Britain and France, continued to use a modified form of democracy to attempt to solve their social and economic issues. Germany's attempt at democracy eventually transformed itself into Hitler's autocratic regime, and in Soviet Russia, Stalin was in power as the Russian dictator by 1924. While many blame state-backed terror for the rise of totalitarianism, it is difficult to deny that the regimes of Hitler and Stalin were totally unpopular among their respective masses. We must not forget that both Hitler and Stalin gained power through the plebiscite. We can make the argument that totalitarianism rose as an alternative method of government, economic, and social recovery to compliment that of democracy. We can say within a certain degree that the inherent instability of the nation-state following World War I inevitable led to the rise of totalitarianism. We can easily draw parallels between the rise of 20th century autocracy and absolute power (totalitarianism) and the absolute power that was observed after the initial birth and early acceptance of the nation-state concept in the 17th and 18th centuries. It can looked at that It totalitarianism is unique among all other forms of autocracy and nationalism i...

Edwin V. Sumner - Civil War - Union - Major General

Edwin V. Sumner - Civil War - Union - Major General Edwin V. Sumner - Early Life Career: Born January 30, 1797 in Boston, MA, Edwin Vose Sumner was the son of Elisha and Nancy Sumner. Attending the West and Billercia Schools as a child, he received his later education at the Milford Academy. Pursuing a mercantile career, Sumner moved to Troy, NY as a young man. Quickly tiring of business, he successfully sought a commission in the US Army in 1819. Joining the 2nd US Infantry on March 3 with the rank of second lieutenant, Sumners commissioning was facilitated by his friend Samuel Appleton Storrow who was serving on the staff of Major General Jacob Brown. Three years after entering the service, Sumner married Hannah Foster. Promoted to first lieutenant on January 25, 1825, he remained in the infantry. Edwin V. Sumner - Mexican-American War: In 1832, Sumner took part in the Black Hawk War in Illinois. A year later, he received a promotion to captain and transferred to the 1st US Dragoons. Proving a skilled cavalry officer, Sumner moved to Carlisle Barracks in 1838 to serve as an instructor. Teaching at the cavalry school, he remained in Pennsylvania until taking an assignment at Fort Atkinson, IA in 1842. After serving as the posts commander through 1845, he was promoted to major on June 30, 1846 following the beginning of the Mexican-American War. Assigned to Major General Winfield Scotts army the following year, Sumner took part in the campaign against Mexico City. On April 17, he earned a brevet promotion to lieutenant colonel for his performance at the Battle of Cerro Gordo. Struck in the head by a spent round during the fighting, Sumner gained the nickname Bull Head. That August, he oversaw American reserve forces during the Battles of Contreras and Churubusco before being brevetted to colonel for his actions during the Battle of Molino del Rey on September 8. Edwin V. Sumner - Antebellum Years: Promoted to lieutenant colonel of the 1st US Dragoons on July 23, 1848, Sumner remained with the regiment until being appointed military governor of the New Mexico Territory in 1851. In 1855, he received a promotion to colonel and command of the newly-formed US 1st Cavalry at Fort Leavenworth, KS. Operating in the Kansas Territory, Sumners regiment worked to maintain peace during the Bleeding Kansas crisis as well as campaigned against the Cheyenne. In 1858, he assumed command of the Department of the West with his headquarters at St. Louis, MO. With the beginning of the secession crisis following the election of 1860, Sumner advised president-elect Abraham Lincoln to remain armed at all times. In March, Scott directed him to escort Lincoln from Springfield, IL to Washington, DC. Edwin V. Sumner - The Civil War Begins: With the dismissal of Brigadier General David E. Twiggs for treason in early 1861, Sumners name was put forward by Lincoln for elevation to brigadier general. Approved, he was promoted on March 16 and directed to relieve Brigadier General Albert S. Johnston as commander of the Department of the Pacific. Departing for California, Sumner remained on the West Coast until November. As a result, he missed the early campaigns of the Civil War. Returning east, Sumner was selected to lead the newly-formed II Corps on March 13, 1862. Attached to Major General George B. McClellans Army of the Potomac, II Corps began moving south in April to take part in the Peninsula Campaign. Advancing up the Peninsula, Sumner directed Union forces at the inconclusive Battle of Williamsburg on May 5. Though criticized for his performance by McClellan, he was promoted to major general. Edwin V. Sumner - On the Peninsula: As the Army of the Potomac neared Richmond, it was attacked at the Battle of Seven Pines by General Joseph E. Johnstons Confederate forces on May 31. Outnumbered, Johnston sought to isolate and destroy the Union III and IV Corps which were operating south of the Chickahominy River. Though the Confederate assault did not materialize as initially planned, Johnstons men put Union troops under heavy pressure and ultimately flanked the southern wing of IV Corps. Responding to the crisis, Sumner, on his own initiative, directed Brigadier General John Sedgwicks division across the rain-swollen river. Arriving, they proved critical in stabilizing the Union position and turning back subsequent Confederate attacks. For his efforts at Seven Pines, Sumner was brevetted to major general in the regular army. Though inconclusive, the battle saw Johnston wounded and replaced by General Robert E. Lee as well as McClellan halt his advance on Richmond. Having gained the strategic initiative and seeking to relieve pressure on Richmond, Lee attacked Union forces on June 26 at Beaver Dam Creek (Mechanicsville). Beginning the Seven Days Battles, it proved a tactical Union victory. Confederate attacks continued the next day with Lee triumphing at Gaines Mill. Beginning a retreat toward the James River, McClellan complicated the situation by frequently being away from the army and not appointing a second-in-command to oversee operations in his absence. This was due to his low opinion of Sumner who, as senior corps commander, would have received the post. Attacked at Savages Station on June 29, Sumner fought a conservative battle, but succeeded in covering the retreat of the army. The following day, his corps played a role in the larger Battle of Glendale. In the course of the fighting, Sumner received a minor wound in the arm. Edwin V. Sumner - Final Campaigns: With the failure of the Peninsula Campaign, II Corps was ordered north to Alexandria, VA to support Major General John Popes Army of Virginia. Though nearby, the corps technically remained part of Army of the Potomac and McClellan controversially refused to allow it to advance to Popes aid during the Second Battle of Manassas in late August. In the wake of the Union defeat, McClellan took command in northern Virginia and soon moved to intercept Lees invasion of Maryland. Advancing west, Sumners command was held in reserve during the Battle of South Mountain on September 14. Three days later, he led II Corps onto the field during the Battle of Antietam. At 7:20 AM, Sumner received orders to take two divisions to the aid of I and XII Corps which had become engaged north of Sharpsburg. Selecting those of Sedgwick and Brigadier General William French, he elected to ride with the former. Advancing west towards the fighting, the two divisions became separated. Despite this, Sumner pushed forward with the goal of turning the Confederate right flank. Operating with the information on hand, he attacked into the West Woods but soon came under fire from three sides. Quickly shattered, Sedgwicks division was driven from the area. Later in the day, the remainder of Sumners corps mounted a series of bloody and unsuccessful assaults against Confederate positions along a sunken road to the south. In the weeks after Antietam, command of the army passed to Major General Ambrose Burnside who began reorganizing its structure. This saw Sumner elevated to lead the Right Grand Division which consisted of II Corps, IX Corps, and a division of cavalry led by Brigadier General Alfred Pleasonton. In this arrangement, Major General Darius N. Couch assumed command of II Corps. On December 13, Sumner led his new formation during the Battle of Fredericksburg. Tasked with frontally assaulting Lieutenant General James Longstreets fortified lines atop Maryes Heights, his men moved forward shortly before noon. Attacking through the afternoon, Union efforts were repulsed with heavy losses. Continued failures on the part of Burnside in the following weeks saw him replaced with Major General Joseph Hooker on January 26, 1863. The oldest general in the Army of the Potomac, Sumner asked to be relieved shortly after Hookers appointment due to exhaustion and frustration with infighting among the Union officers. Appointed to a command in the Department of the Missouri shortly thereafter, Sumner died of a heart attack on March 21 while in Syracuse, NY to visit his daughter. He was buried in the citys Oakwood Cemetery a short time later. Selected Sources Territorial Kansas: Edwin V. SumnerCivil War: Edwin V. Sumner Civil War Reference: Edwin Sumner