José Martí Cuban Poet, Patriot, Revolutionary

Josà © Martà ­ (January 28, 1853–May 19, 1895) was a Cuban patriot, freedom fighter, and poet. Marti spent much of his life as a professor, often in exile. From the age of 16, he was dedicated to the idea of a free Cuba and worked tirelessly to achieve that goal. Although he never lived to see Cuba free, he is considered the national hero. Fast Facts: Jose Marti Known For: Author, poet, and leader of the Cuban revolutionAlso Known As: Josà © Julià ¡n Martà ­ Pà ©rezBorn: January 28, 1853 in Havana,  Captaincy General of CubaParents: Mariano Martà ­ Navarro, Leonor Pà ©rez CabreraDied: May 19, 1895 near the confluence of the rivers  Contramaestre and  Cauto, MexicoPublished Works:  A mis Hermanos Muertos el 27 de Noviembre. Guatemala, Nuestra America, Inside the Monster: Writings on the United States and American Imperialism,  Our America: Writings on Latin America and the Cuban Struggle for Independence, On EducationAwards and Honors:  Namesake for major airport, roads, schools, and libraries.Spouse: Carmen Zayas BazanChildren: Josà © Francisco Pepito Martà ­Notable Quote: Do not bury me in darkness / to die like a traitor / I am good, and as a good man / I will die facing the sun. Early Life Josà © was born in Havana on January 28, 1853, to Spanish parents Mariano Martà ­ Navarro and Leonor Pà ©rez Cabrera. Young Josà © was followed by seven sisters. When he was very young his parents went with the family to Spain for a time, but it soon returned to Cuba. Josà © was a talented artist and enrolled in a school for painters and sculptors while he was still a teenager. Success as an artist eluded him, but he soon found another way to express himself: writing. At the age of 16, his editorials and poems were already being published in local newspapers. Jail and Exile In 1869, Josà ©Ã¢â‚¬â„¢s writing got him in serious trouble for the first time. The Ten Years’ War (1868-1878), an attempt by Cuban landowners to gain independence from Spain and free Cuban slaves, was being fought at the time, and young Josà © wrote passionately in support of the rebels. He was convicted of treason and sedition and sentenced to six years of labor. He was just 16, and chains in which he was held would scar his legs for the rest of his life. His parents intervened and, after one year, Josà ©Ã¢â‚¬â„¢s sentence was reduced but he was exiled to Spain. Studies in Spain Josà © studied law in Spain, eventually graduating with a law degree and a specialty in civil rights. He continued to write, mostly about the deteriorating situation in Cuba. During this time, he needed two operations to correct the harm done to his legs by the shackles stemming from his time in a Cuban prison. He traveled to France with his lifelong friend Fermà ­n Valdà ©s Domà ­nguez, who would also become an important figure in Cuba’s quest for independence. In 1875 he went to Mexico, where he was reunited with his family. Mexico and Guatemala Josà © was able to support himself as a writer in Mexico. He published several poems and translations and even wrote a play, Amor Con Amor Se Paga (â€Å"pay love back with love†), which was produced in Mexico’s main theater. In 1877 he returned to Cuba under an assumed name but remained for less than a month before heading to Guatemala via Mexico. He quickly found work in Guatemala as a professor of literature and married Carmen Zayas Bazà ¡n. He only remained in Guatemala for one year before resigning his position as professor in protest over the arbitrary firing of a fellow Cuban from the faculty. Return to Cuba In 1878, Josà © returned to Cuba with his wife. He could not work as a lawyer, as his papers were not in order, so he resumed teaching. He remained for only about a year before being accused of conspiring with others to overthrow the Spanish rule in Cuba. He was once again exiled to Spain, although his wife and child remained in Cuba. He quickly made his way from Spain to New York City. New York City Martà ­Ã¢â‚¬â„¢s years in New York City would be very important ones. He kept very busy, serving as consul for Uruguay, Paraguay, and Argentina. He wrote for several newspapers, published both in New York and in many Latin American nations, working basically as a foreign correspondent—although he also wrote editorials. It was during this time that he produced several small volumes of poetry, considered by experts to be the best poems of his career. He never relinquished his dream of a free Cuba, spending much time talking to fellow Cuban exiles in the city, trying to raise support for an independence movement. Death In 1894, Martà ­ and a handful of fellow exiles attempted to make their way back to Cuba and start a revolution, but the expedition failed. The next year a larger, more organized insurrection began. A group of exiles led by military strategists Mà ¡ximo Gà ³mez and Antonio Maceo Grajales landed on the island and quickly took to the hills, amassing a small army as they did so. Martà ­ did not last very long, however, as he was killed in one of the first confrontations of the uprising. After some initial gains by the rebels, the insurrection failed and Cuba would not be free from Spain until after the Spanish-American War of 1898. Legacy In 1902, Cuba was granted independence by the United States and quickly set up its own government. Martà ­ was not known as a soldier: in a military sense, Gà ³mez and Maceo did much more for the cause of Cuban independence than Martà ­. Yet their names have been largely forgotten, while Martà ­ lives on in the hearts of Cubans everywhere. The reason for this is simple: passion. Martà ­Ã¢â‚¬â„¢s single goal since he was 16 had been a free Cuba, a democracy without slavery. All of his actions and writings until the time of his death were undertaken with this goal in mind. He was charismatic and able to share his passion with others and was, therefore, a very important part of the Cuban independence movement. It was a case of the pen being mightier than the sword: his passionate writings on the subject allowed his fellow Cubans to visualize freedom just as he could. Some see Martà ­ as a precursor to Chà © Guevara, a fellow Cuban revolutionary who was also known for sticking stubbornly to his ideals. Cubans continue to venerate Martà ­Ã¢â‚¬â„¢s memory. Havana’s main airport is the Josà © Martà ­ International Airport, his birthday (January 28) is still celebrated every year in Cuba, and various postage stamps featuring Martà ­ have been issued over the years. For a man that has been dead for more than 100 years, Martà ­ has a surprisingly impressive web profile: there are dozens of pages and articles about the man, his fight for a free Cuba, and his poetry. Cuban exiles in Miami and the Castro regime in Cuba even fought over his â€Å"support:† both sides claimed that if Martà ­ were alive, he would support their side of this long-running feud. Martà ­ was also an outstanding poet, whose poems continue to appear in high school and university courses around the world. His eloquent verse is considered some of the finest ever produced in the Spanish language. The world-famous song â€Å"Guantanamera† features some of his verses put to music. Sources Abel, Christopher.  Josà © Martà ­: Revolutionary Democrat. London: Athlone. 1986.The Editors of Encyclopaedia Britannica. â€Å"Josà © Martà ­.†Ã‚  Encyclopà ¦dia Britannica, 7 Feb. 2019.Editors of the New World Encyclopedia. . New World EncyclopediaJose Marti.

What Is A Policy And Its Purpose - 820 Words

What is a Policy and Its Purpose? The basic definition of policy is â€Å"a definite course of action adopted for the sake of expediency, facility, etc.† In terms of an agency it would be a set of rules or ways of doing things that the agency must follow to comply with the mission of the facility. Social Policies are looked at as â€Å"collective responses to perceived social problems.† There are three ways in which policies are looked at and responded to. The first way is that they are looked at as things to help solve problems. An example of this would be Social Security. The second way to look at it is that policy can be used to ameliorate a problem without there being a concrete resolution to the problem. Two examples of this includes child welfare and welfare policies. Lastly, the can be presented in a way that aims to avoid the problem all together. An example of this would be a lack of national health insurance. A lot of the time policy is looked at as dealing with regulation of benefits to people who are â€Å"in need.† They are also looked at as â€Å"principles, activities, or frameworks† which are there to make the most of the well-being of a community or an individual. The purpose of policy is to make sure that the needs of the agency and those that make use of the services are being met. What Normally Accompanies a Policy How Often Should a Policy Be Reviewed/Updated? The thing that normally accompanies a policy would be a social problem. It starts off with a social problem.Show MoreRelatedWhat Is The Purpose Of The National Environmental Policy Act832 Words   |  4 PagesThe National Environmental Policy Act (NEPA) is an environmental law that ensures the improvement of an environment. Firstly, the purpose of NEPA is to determine what requirement must be addressed. Secondly, alternative ways of meeting the need should be identified. 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Which season is your favorite Free Essays

Which season is your favorite? Why? Would have to say that summer is my favorite season of all. First off, it means that school is out and can do whatever I want. Next, it means that there are more daylight hours to enjoy. We will write a custom essay sample on Which season is your favorite or any similar topic only for you Order Now And thirdly, summer is a time to enjoy being outside in the warm sunshine. Summer is my favorite season of all because of these reasons. First of all, summer is when school is out and can spend all my time playing both outside and in. My parents encourage me to get out in the sunlight as much as possible and this is fine since my friends ND through the woods outside our neighborhood. Of course, it rains quite frequently in the summer as well, so we usually try to hang out in one another’s houses. We always have a great time together in the summer, because we have all the time we need to have fun. Another thing that makes summer my favorite season Of all is that there’s more daylight hours to enjoy. The sun stays out longer, usually sometime after eight in the evening. This means that there’s a lot more lay and get a suntan, so long as I don’t do it for too long, don’t want to get burned. The sun is the reason why we go out and it just means we can be out longer during the summer. The last reason is that it’s the warmest time of year for us and we don’t get very much warm weather where we come from. For most of the year, its usually cool and wet or cold and icy. We only have three months of reprieve from the chill and wet and that is summer. When my neighbors and want to celebrate the summer, we go out, have barbecues, or just sit and talk outside. This is a good thing to do at night, when the heat of the day lingers in the night air. So the warmth of he summer air is a rare treat for us and we relish It when it comes around each year. So summer is my favorite season of all because it’s the time of year that really puts together everything I like to do and experience. There’s no school in the summer so we can really have all the fun we want during the day. There’s more daylight during the day so there’s more day to enjoy. And the warmth of summer is something we only have a limited time to enjoy throughout the rest of the wetter, colder parts of the year for us. That’s why summer is my favorite season. How to cite Which season is your favorite, Papers

Accounting For Cost and Control-Free-Samples-Myassignmenthelp.com

Questions: 1.What is the purpose of Management Accounting reports? Give examples 2.What is meant by the control function of management accounting? 3.What four purposes of product costing are identified in chapter 1 of your text? Give examples 4.a. Recording labour costs involves two interlocking double entries, reflecting the two aspects of labour costs to be accounted for. Explain. b. Should overtime payments be treated as direct labour, or as overhead? 5.Prepare Materials Control T-account to record these transactions and to determine the balance of Materials Control on 1 June. 6.Prepare a business report outlining the traditional costing system and evaluate arguments for and against ABC. Answers: 1.Purpose of management accounting reports: Means of communication: Management reports are used for upward communication. It is made for use by internal users. Examples are management, government agencies, creditors and many more uses the report to know about inside condition of organization (Garrison, et al., 2010). Record for future: The reports provide valuable and significant information that can be used as reference in future. Due to this data is collected with maximum care to become source of information in future. Prepare budget: Managers analyse departments performance in order to control cost. The managers prepare budget in order to estimate expenses and income over a future period of time. A manager also uses these reports to provide incentive and increment to its employees. From budget reports analysis for future goals and budgets is prepared. Inventory process efficiency: Companies having physical inventory system uses managerial accounting reports to keep their manufacturing process effective. The reports prepared shows the labour hour wasted, overhead cost and many more which helps company to analyse profitable department and areas needing improvement. 2.Control function of management: Controlling as function of management is of significant value in business organization. It assures of the actual state of business condition is parallel to expectation. It also gives the exact data needed for effective decision making process and maintaining healthy state of business (Granlund, 2011). Controlling function is used to offer timely encourage and key to manage people in business. Control is not restricted to decide if the plans are being inclined to, yet it also prompts recognizing the reasons of deviations and to take remedial practices accordingly. It is the process by which actions are directed to produce better results and ways are improved to promote outcomes. Controlling also eliminates the obstacles resent and upcoming in path of business. It has great uses on areas which require immediate action. Controlling is also targeted at effectiveness, efficiency and better outcomes. Controlling can lead an organization to survive in difficult time, attain sustainable deve lopment and many more. 3.Purpose of product costing: Reporting to organization: It refers to business effectiveness in monitoring expenses through product cost and inventory control. The accuracy in product costing helps increasing correctness in variable costing (Fisher Krumwiede, 2012). This also helps in administering the matching principle, combining cost to value, and creating value of business. Financial accounting: Product costing helps in decision making in financial statement. It mainly involves return on investment and profit earning capacity for an organization. For example variable costing is used to know the expenses that vary with changing level of output and profitability of contract can be determined. Hence product costing acts as a decision making tool for these decisions. Cost management: It refers to development of new products. When an organization is planning to enter into new product line or innovate some of existing products then product costing act as a valuable resource. This allows business to add some specific cost not only in product but also to material, labour and many more to enable accurate calculation of product cost. Managerial accounting: Product costs are those which are necessary to produce a product. Product cost composes of direct material, production overhead and direct labour cost (Wyatt Frick 2010). It also helps in determining actual expenses incurred during a period for manufacturing a product. After knowing a product cost, sale prices and future profit can easily be estimated. 4.aTwo aspects of labour costing: Recording liability and distributing labour costs: In this labour cost will recorded as business liability. It allows flexibility to manage the allocation of payroll expenses among different departments. It also can be assigned to special project and determine profit. It gives the idea where the department is lacking due to labour control measures and decide which department is giving result. Payment of labour: During payment of labour direct labour A/c is debited and cash A/c is credited. 4.bOvertime premium treatment: Overtime premiums is considered as direct labor costs, if it is at the specific request of a client because they want a job to be finished in lesser time the process usually takes (Hart Ma, 2010). Because where overtime is worked on some specific requirement to meet urgent target for which customer paid extra money as well. Then complete labor cost is charged as direct labor cost. Overtime premium as overhead cost: Overtime is calculated at overtime rate for employees working extra hours. For example if a worker is working 49 hours a week @7 per hour and for some particular week he works for 56 hours then company pays @ 14 per hour for extra hour worked. The allocation of cost will be: Direct labor: (56x7) 396 Manufacturing O/H: (7x7) 49 Total cost: 445 5.Journal entries Material Account Date Particulars Debit Credit Balance Dr./Cr. 30-Jun Balance 20000 20000 15-Jun purchases 90000 110000 20-Jun Issued to production 50000 60000 22-Jun indirect material cons. 30000 30000 01-Jun Balance Dr.30000 6.Introduction The Activity Based Costing Analysis is an analytical method of inventory control which target at centralising efforts on items which require attention. The purpose of using ABC analysis is to generate policy framework for selective control (Hadi-Vencheh, 2010). The following framework is established to distribute items under different categories: Stricter control over items which require attention by store and purchase management. Items under category A are of huge consumption value, requires control, frequently ordered and for which weekly statements are prepared. The B classs is for medium use items. It shows 35% of total stock, which account for yearly 15-20% of overall material consumption. It requires moderate control, lesser safety stock, control on obsolete items and surplus items. Items uses easier system designed to cause lesser problem to purchase and stores department (Teunter, Babai Syntetos, 2010). It requires lowest consumption value and accounts for approximately 50% of inventory. Arguments for ABC analysis: It guarantees authority over the expensive things in which a lot of capital is contributed. It helps in creating logical technique for controlling inventories. Administrative expenses are extensively diminished and stock is kept up at ideal level. Asset allocation with ABC examination is a consistent procedure requiring intermittent following of class A things. Since these things are of most extreme esteem, the stock level should dependably line up with the client request. The organization should select items which are of huge value to customers and have highest interest. In preview of that knowledge Company can reconstruct the cost of those important items by considerable amount. Result of this will increase the profit of company by considerable amount. Arguments against ABC analysis: It is not powerful if the material is not arranged into the groups appropriately. It is not possible for an organization where the expenses of materials don't differentiate with considerable amount. The analysis depends on money related estimation of the things being used. Other critical elements one disregarded. As B and C items are not of much value, in ABC analysis makes companies to pay very less attention to lower value inventory and risk of loss arises. As no attention is paid on C group items and if stock ended then production process may halt due to undersupply of lower value items. Conclusion: Under this framework, the materials supplied might be ordered into various classes as indicated by their significance. It is built on the concept that a tiny number of things in stores critically take the huge money value of the total materials used in production process. While generally substantial huge number of things may show a less amount of the cash estimation of inventory stores utilized. It is vital system of inventory control. It helps organization to takes inventory issues seriously and invest time to manage inventory with effective measures. Recommendations: ABC analysis requires more resources than traditional inventory management and it does not meet the requirement as per GAAP. So companies with large capital and stock are unable to use. Thus its available for use by small companies. References: Fisher, J. G., Krumwiede, K. (2012). Product costing systems: Finding the right approach.Journal of Corporate Accounting Finance,23(3), 43-51. Garrison, R. H., Noreen, E. W., Brewer, P. C., McGowan, A. (2010). Managerial accounting.Issues in Accounting Education,25(4), 792-793. Granlund, M. (2011). Extending AIS research to management accounting and control issues: A research note.International Journal of Accounting Information Systems,12(1), 3-19. Hadi-Vencheh, A. (2010). An improvement to multiple criteria ABC inventory classification.European Journal of Operational Research,201(3), 962-965. Hart, R. A., Ma, Y. (2010). Wagehours contracts, overtime working and premium pay.Labour Economics,17(1), 170-179. Teunter, R. H., Babai, M. Z., Syntetos, A. A. (2010). ABC classification: service levels and inventory costs.Production and Operations Management,19(3), 343-352. Wyatt, A., Frick, H. (2010). Accounting for issnvestments in human capital: A review.Australian Accounting Review,20(3), 199-220. Yu, M. C. (2011). Multi-criteria ABC analysis using artificial-intelligence-based classification techniques.Expert Systems with Applications,38(4), 3416-3421.