Computerised Accounting Information System Analysis

Computerised Accounting Information System Analysis The purpose of this report is to discuss how effective the computerized accounting information system will benefit a business that is expanding in expenditure, revenue and other key areas of business. Introduction to Accounting Information System AIS is a system that collects and stores accounting data, after that process the data into useful information used by the decision makers (internal and external users). The information produced by AIS can help decision maker to manage their business more efficiently strategically. However, accounting information system can be manual using the traditional way of recording business transactions manually using paper-and-pen. Today the term AIS referred to as compound computer base system that merges the ability of information technology together with traditional accounting principles and practices. A big benefit from computerize accounting information system is that they automate and make financial reporting more efficient. Accurate and summarized, timely information is a major tool for organizations decision making and financial reporting. The accounting information system pull imports data from the system database, process and transform it and eventually produces information and reports which can be easily consumed and analyzed by the users, managers and decision makers. These systems are required to ensure that the reports are timely and relevant so that decision makers are able to quickly and efficiently base on the information provided in the reports. Consolidation is one of the greatest characteristic of reporting as user does not have to go through a massive number of transactions. For example, at the end of the accounting period an accountant consolidates all payments by running a report on the system. The system application layer reclaims the data stored in the system database and produces a report with the total payments made to the vendors for that particular period. With large corporations which have huge volume of transactional data, generating a report without AIS can take day or even weeks. Case study background River Adventures is a fifteen years old company located in Cheddar, Somerset, owned and managed by Robin Forsythe. Until recently river adventures business has been highly seasonal offering two different kayaking instructions for beginners and Intermediate level as well as kayak and rafting trips down the river Axe in Somerset. They also usually rent equipment to participant if they required. However, the company is facing an exciting challenge which will alter the size, the type of service offered and the seasonality of the business. Robin has lately obtained two new sites and he is planning to launch a new team blinding course (corporate activity) and he is expecting a large number of new participants to this specific course. Financial management and business processes field Robin operating his business very informally using manual procedures in all areas. He always predicts the expenses for each course based on his working experience. He also manages the purchasing activities of the company and issue invoices for participants on the course. At the end of the year he determines his profit by his total revenue minus the total expenses during the year. Robin set the prices by consider his profit from the previous year, assess his competitors price and make adjustment for inflation. Robin employs an office administrator along with a number of kayak instructors and raft guides. The administrator manages Account Payable and Cash Receipts and records them in the Income Journal. He also maintains simple general ledger and payroll register for tax purposes only, and no use of this accounting data is made for financial planning or for operations control. River adventures advertise through leading outdoor magazine, he also advertises about the coming seasons program on popular kayak retail notice board. Problems Robin is not pleased with the arrangement of his business and he concern about how he will keep track on expenditure and revenues as the business get bigger. Robin feels that there is unnecessary wastage of the company resources as there is not real control over the cost of meals provided to the beginners course. In addition he notice that recently there is diminishing in the stock of camping as well as small items is also being lost. Robin has suspicion about the operation of marginally attended classes, but no analysis has been done to confirm his suspicion. Robin believes there is lack in his marketing activities and he can easily attract more customers by improving his marking activities. Business opportunity Robin know about 40% of kayaking course participants continue kayaking. As such his customer base reflects a target market for direct sales of kayaking and other equipment. He would like to expand his sales into a full scale direct mail/internet business. Doing so would enable him to provide year-round work for some kayaking personnel. Users of Financial Information Accounting information system objective is to identify record and communicate the economic events of an organization to the intended users. The type of information the user requires is dictated by the type of decisions they make. The information provided by the financial statements includes an organization resources and claims against those resources, as well as shareholders equity and changes in assets and liabilities. Financial information differs between the internal and external users. Accountants must understand the characteristics of information required by the different users of financial statements. In developing financial reporting standards, standard setters presume that those who use the resulting information will have a reasonable knowledge of business and economic activities and be able to read a financial report (Financial Accounting Standards Board, 2006, p. 2). The aim of communicating financial information to user is to let accountants to address the needs and interest of users. There are many different users of financial information and these include: equity investors, suppliers, creditors, customers, employees, governments and their agencies and members of the public. Those users are identified as internal and external users of financial information. Internal Users Robin and his management use financial information to plan, organize and operate the business. And this includes the office administrator, the cook, maintenance person and the kayak instructors. External Users There are quite a few types of external users of financial information and this includes lenders investors, tax authorities, general mass and media. Invertors use financial information to determine whether to buy, hold or sell their shares. Whilst suppliers and lenders view financial statement to assess the health of an organization and to ensure timely repayment of credit. Other external users include equity investors, customers, creditors, general public and governments and their agencies and regulatory bodies. The Functions, Features and Reports of UBS Accounting Information System UBS Accounting Software Since Robin is willing to expand his business activities, UBS Accounting software will enable him to handle and speed up all accounting functions in his business. UBS has the function to handle multiple company transactions. By implementing UBS Robin will be able to assess the performance of the three sites that he owns efficiently and effectively. UBS has the function to view all accounts and reports of each site separately. The software will also provide him with a consolidated account where he can assess the performance of the entire business. In addition UBS accounting has the function to compute good and service required by government agencies, so the office administrator is no longer required to spend time with the general ledger computing tax liabilities and he can focus on other aspect of business instead. UBS accounting software is very flexible; it is capable to handle up to 18 months transactions therefore, the company will not have any difficulties to implement the softwa re at any time they want to. UBS Accounting produces pre define reports. However most of the reports can be modified to suit any business requirement. The Software standard reports are: General ledger Listing Trial balance Trading, Profit Loss Account Balance Sheet   Fixed Assets Depreciation Report   Manufacturing Account    Trading, Profit Loss Account for individual project   Cash Flow Budget Variance Reports Gain/Loss on disposal of Fixed Assets Bank Reconciliation Debtors Creditors Statements Debtors Creditors Listing and Labels Debtors Creditors Aging Report Receipts printing Payment Vouchers printing and management reports UBS Stock Control Software UBS Stock Control is a real time system that updates the stock immediately after entries. It also performs as an invoicing system whereby Robin will be able to print invoices and delivery orders. A simple yet powerful Bill of Material module has been included to enhance the system. Four method of stock valuation are provided in the system, namely Fixed Cost, First in First out (FIFO), Monthly Moving Average and Moving Average. If required, a picture of stock item can also be inserted. By implementing UBS Stock Control, Robin will have superior control over his stock since the software can control and track all the movement of inventory in the company Besides the software has ability to handle multiple company transactions therefore he can control the inventory of each arm of business separately. UBS Stock Control produces the following reports: Print Delivery Order / Invoice / Cash Sale Print Sales Order / Purchase Order / Debit Note / Credit Note Re-order / Stock replenishment recommendation Stock Cards Month to Date stock status reports Stock aging reports   Multi-sorted sales analysis report by :- Customer/Salesman/area/product/invoice Gross profit analysis reports by :- Customer/product/bill/agent/area Yearly sales purchase report Top 25 product sales by quantity and sales value Item graded reports Serial number reports UBS Payroll Software UBS Payroll for Windows fulfills all government requirements such as KWSP Borang A, SOCSO Borang 8A / 2 / 3 and Income Tax EA Form, CP8D, CP22, CP22A, CP39 and CP159. It has become an effective payroll system for all type of businesses and industries due to its capability of  computing monthly,weekly, daily, hourly piece rating. It has 3 mode of payment- monthly, daily and hourly. In addition it compute allowances table, user defined overtime as well as tip point and piece rate computation. Reports generated by UBS Payroll: A.   Statutory Reports: CPF   IR8A / IR8S SDL / FWL B.   Management and operational reports: Payslip Payroll Summary Basic Pay / Allowances / Deduction / Overtime / CPF / SDL / FWL Personal and Payroll reports Leave taken / given reports Work force / Turn over analysis Cash denomination Net pay by cash / bank Yearly employee pay summary   C.   Reports to be submitted via computer diskettes: Employees contributions / net pay can be output to diskette and sent to bank, EPF, Socso and IRD for accounts to be updated. The System Requirement Pentium II 266 MHz or higher 128 MB memory or more   800 MB or more disk space 1 floppy disk drive   1 CD Rom Drive Windows 98, Win2000, WinXP and above   Mouse   Printer Users and Stakeholders Requirements AIS aim to provide information for both internal and external users-primarily for external information users. Given that external users have a range of information needs, financial accounts need to conform to certain standards in order to satisfy them. To that end, the identified users of financial accounting information should have their information needs addressed. In that way, one can determine the context in which accountants produce financial reports. Investors In the case of River Adventure, Robin is the only shareholder of the company. Robin will be able to base his investment decision on the financial position and profitability of the business which is provided by the new accounting system. The information provided by the AIS may also be useful for potential investors in the case if Robin want to expand his business in the future and sale shares of the company to other investors. Robin would be concern about the viability of the company or his return on investment, while potential investors want to know that they are investing in a strong company. Management The highly summarized nature of financial accounts provided by the new system, allows Robin and his management to assess whether the companys strategic and tactical objectives are being met. Knowing the position of the company allows them to fine-tune the day-to-day running of the company with knowledge of the impact of their decisions on the companys strength and viability. Lenders Creditors like banks and financial institutions have a preference to deal with a financially well company with a strong cash flow because they are worried with debt repayment and recovery. Employees Employees such as the raft guides, camp cook, instructors and the office administrator are concerned with whether the company will continue a going concern and if they might face and whether can ask for wage increases. Trade unions usually observe the financial position of an organizations to make wage increase demands as well. Suppliers Suppliers such as Rustic Retreats, local butcher, grocers and camping and sport equipment suppliers are concerned with whether they supply the company on credit terms and may desire to contract with the company as a going concern. Customers/Clients (and financial advisers/analysts) Customers like corporation wishing to send their employees on team building course and individual students, would also be concerned with the business being a going concern. Tax authorities Tax authorities like Inland Revenue, Yearend returns and Tax liabilities need to assess chargeable income of an entity to determine whether the right amount of tax is being levied in a particular year. Government Government includes all government or state agencies like the Central Bank. These agencies would use financial statements to ensure compliance, especially with the representation of the financial position of the business and accounting standards. The government also uses information from financial accounts for national statistics such as Gross Domestic Product. Public public simply refers to the rest of society. Business actions have an effect on society and the environment where River Adventure operates its business, so the public, which includes lobby group, would assess the entity as a corporate citizen. Business process models The revenue cycle Sales The sales segment of the revenue cycle begins when a consumer places an order. When the purchase order is received, an employee of the company enters the required data into the accounting system keying the order into an input screen.With the available online data files, the input data can be revised, the customers credit statues can be studied, and inventory level can be checked. Also a customers credit limits will be reviewed so that it does not exceed and keep tab of the available inventory items. The customers accounts records and sales records can be updated using the order processing. Relevant documents needed to fill and ship the order are printed. These documents include a pick list, a packing slip, an invoice, and bill of lading. The pick list serves as a list for warehouse employees to select items from the warehouse shelves. The packing slip is utilized by the shipping personnel to ensure correct items are packed. An agreement between the common carrier and the company comes in the form of the bill of lading. The invoice is then sent to the customer. Towards the end of the month, customers are given the bill according to the statement. Regular monthly reports would include sales reports, inventory status reports, and account receivable reports. The expenditure cycle Payroll To keep the payroll in check, an electronic time clock collects time and attendance when employees insert their time sheet into the clock. The time clock then reads the bar codes on the employees time sheet. The system thencollects data through-out the period and automatically calculates batch totals. The data batches are then used to prepare paychecks and the payroll register. Purchases The purchasing department order items from a vendor and an employee must enter a purchase order into the accounting software by keying data into the fields of a purchase order form on the screen. The receiving department receives the goods and compares the packing slip with the purchase order to confirm part numbers and quantities. A receiving report is prepared by an employee filling in the appropriate fields in a receiving screen in the software and inventory records are updated, the person completing this screen must choose the purchase order that matches this receiving report. When the vendor name or ID number is entered, the system will list open purchase order with that vendor. After the vendor has provided an invoice, the invoice must also be entered into an entry screen in the accounting software. Again the proper purchase order must be chosen from a list to open purchase orders. If the purchase order, receiving report and invoice match as to part numbers, quantities and pric es, the liability is approved for payment. At the due date of the invoice, a designated person must select certain invoices to pay and have the system generate a batch of checks. How the outputs of the new accounting information system will help River Adventure to solve their problems. The new accounting software has the ability to generate profit/loss and balance sheet at any time required thus Robin can keep track on his business expenditure and revenues as the business expand. The new accounting software also has the ability to produce break-even point reports so Robin and his management can confirm their suspicious about the operational marginality of each course. The sales reports, and account receivable reports produced by the new accounting system will solve the problem of cash sales being disappeared from the company accounts. After implementing UBS the company will have a proper control over the cost of meals provider to the beginners course as the software have the facilities of budgeting process in an organization as well as management controls of business activity. Unnecessary wastage of food material will not be occurred as the unused bulks of food will recorded as Work In Progress Inventories by the new software. UBS Stock Control real-time update of stock with each receipt and issue of items, the company will not have the problem of inventory item being lost as the software can track the stock via unique serial code. The company can make a better control over the stock whereby the software will provide comprehensive inventory report at any time required. After implementing UBS payroll the office administrator will not have the difficulties of computing the salaries and bonuses to be paid for his instructors since UBS Payroll ease the task of stuff payroll calculation and payments. Since the new accounting software will save a lot of time and effort to the employees of River Adventure, the management will have more time to focus on other aspect of business and to improve their marketing activities.

Purification :: essays research papers fc

On an excavation of the Mohenjo-Daro and Dholavira, in modern day Pakistan, archeologist stumbled upon a civilization, thriving in the Indus Valley from 2500 BCE to 1500 BC. They named the civilization, Harappan. Though archeologists found little conclusive evidence of temples in the Harappan cities, the assumed advanced, ancient Sanatana Dharma (preferred term of people commonly referred to as Hindu, meaning â€Å"ageless way of moral order, duty, and natural law of cosmos.† (Fisher 61)) had plumbing and irrigation systems. Bathing rooms, wells, and built in latrines equipped houses, and brick drains carried away waste. However the most striking discovery was the â€Å"Great Bath,† a large lined tank, 39 feet long, 23 feet wide, and 8 feet deep. Today, this is assumed to be a ritualistic purification center for the people. From the time of the Harappans, up to today, purification is essential part of Sanatana Dharma life. Purification is an essential part of worship. Before starting the puja, the honor, respect, or worship of a deity, the murti, a statue of the deity in the home, must be bathed in running water. However to show purity, the worshipper must sip a little water, three times. Washing the murti is important, because as a royal guest (the worshipper considers the murti a royal guest) after arriving from a long journey, wherever the god or goddess comes from, a bath is needed. The feet, face, and teeth receive special attention, considering the dustiness of Indian streets. Sometimes this washing is symbolic, a flower dipped gently in the water is lightly touched to the deity’s face. The act of bathing the deity both purifies and shows servitude. In another aspect of worship, worship at the temple, the worshiper must be pure to enter. That means the worshiper must remove their shoes, because â€Å"leather is a highly polluting material, as is the street dust attached to them† (Fo wler 48). Worshipers also must not be menstruating or dalits, the untouchable caste. An additional aspect of worship is a pilgrimage to a sacred body of water. The most famous, Benares is at the tributary where the Ganges and Yamuna Rivers join, because of the asrams, the homes of famous sages, and the belief that the god, Siva lived there as an ascetic. Prayers are also considered a form of purification, because prayer helps to absolve the soul, giving better samsara. Worship for Sanatana Dharmas deeply embodies purification.

My Mother: Superwoman Essay -- Personal Narrative, essay about my fami

When I needed to talk, she listened. When I was ill, she healed me. When I was hungry, she fed me. This frail woman whom I call my mom was a superwoman while I was growing up. With wisdom, she guided; with tenderness, she spoke; and with love, she raised me. Although we were very poor, my mother made it a point always to give me a present on my birthday. That shiny blue bike I got for my birthday at the tender age of ten was my closest friend. But it was a sunny spring day when my comrade committed its evil treason. My bike had flung me from its metal frame as if it were a wild bronco and I were a rodeo clown. Over its handles I went, crashing to the unforgiving earth. It was at that instant that I realized two things: my pal had betrayed me, and my knee was bleeding like a b...

Paul Simon?s The Sound of Silence :: essays research papers

Paul Simon’s The Sound of Silence A poem, like all other works of art, may appear as an inter-subjective truth, an intricate thread of images, a surreal yet realistic expression, and as a â€Å"creative fact† according to Virginia Woolf. In canon literature, a good poem is usually that which has fine structure, imagery, meaning and relevance; an art, which has sprung out not only of personal necessities but out of socio-cultural quagmires. Paul Simon’s The Sound of Silence transcends the mediocre. It creates a bombarding mood that runs through the whole text, thus, transforming the readers to a reality it is presenting. The poem starts with the use of a device called apostrophe (a figure of speech where one talks to or addresses an inanimate object). Here the â€Å"I† persona talks to his â€Å"old friend.† Hello darkness my old friend I’ve come to talk with you again Because a vision softly creeping Left its seeds while I was sleeping And the vision that was planted in my brain, still remains Within the Sound of Silence Apparently, this is not the first time that the speaker talks with his â€Å"old friend,† darkness. He had had â€Å"talks† with it since a time unspecified, suggesting a perpetual moments of seclusion by the speaker. Talking with silence would mean solitude, loneliness if not ennui. The reason for this resort to solitude was a vision that keeps on bothering him. He was looking for solace which he found being alone; no one seems to understand Him. Here we can see him regressing—a defensive reaction of the human psyche to flounce away, by retreating to earlier stages of life, a threatening stimuli, which in this case is the vision. The â€Å"seeds† that was bequeathed to him while unaware symbolize a burgeoning message that will soon sprout in the â€Å"fullness of time† (Gal. 4:4). Nevertheless, it was still imprisoned â€Å"within the sound of silence.† In restless dreams I walked alone Narrow streets of cobblestones Beneath a halo of a street lamp I turned my collar to the cold and damp When my eyes were stabbed by the flash of a neon light, That split the night And touched the Sound of Silence. The speaker dreams of escape from this listless weariness brought about by the creeping vision. He walked the â€Å"narrow streets of cobblestones,† symbolizing oppression as was suggested by the narrowness of a street made up of cobblestones, indicative of it’s ancientness, or the â€Å"old ways.

Improving Classroom Behavior and Social Skills Essay

Improving classroom behavior and social skills is pertaining to an over-all impact on the child’s learning abilities. This strategy is particularly aimed when there are students who have disabilities. The teacher directly affects children’s appropriateness and inappropriateness and the classroom set up. It is a must to gauge the structure and reliability of daily activities and the rules of conduct set by teachers in assessing classroom variables. Proactive measures or guidelines have been established in sustaining an atmosphere of positive learning and appropriate behavior for children free or with disabilities. â€Å"Interventions delivered in a regular classroom have the greatest potential to enhance prosocial competencies by altering the classroom social system to support all students, including rejected and isolated students, students with disabilities, and low-performing students, all of whom are at risk for social difficulties† (Rathvon, 2008, p. 321). The Council for Exceptional Children has founded the eight behavioral management measures: Arrange classroom to meet social/emotional needs as well as instructional and organizational needs; adjust schedules to provide a balance between highly structured periods and more stimulating activities; establish a group behavior management plan that incorporates individual needs; Provide direct instruction, programmed learning, and precision teaching lessons; provide group-building opportunities that move students from an â€Å"I† to a â€Å"We† orientation; be aware of how individual needs affect group dynamics; attend to students’ physiological as well as psychological needs; much of the acting out behavior reflects a need for power or attention; and attempt to give as little emotional response as possible to inappropriate behavior (Council for Exceptional Children 2006-2007). The classroom, consists of twenty students, four of them have impairments, is organized but still conducive for playful learning. I have observed the following routines: drawing time, playtime with materials (e.g clay), reading time with teacher and a short recitation after that. These routines are very functional since they don’t only learn skills like creativity and imagination, they also get to mingle and interact with fellow students and unconsciously learn and brainstorm their thoughts and ideas. The four most challenging behaviors during my observation are inability to focus or display of inadequacy, petty fights between pupils, some inappropriate behaviors like noise, which is unavoidable at their age, and loitering around the classroom. The teacher has handled everything with grace. Yelling was never an alternative for her. Though her voice was not as soothing as it should be, she managed to pull out superiority in the softest possible way. She also gives rewards when pupils get satisfactory remarks and this is one of the best strategies at this stage of learning. Noise is one of the most challenging behaviors she had to face. Since children at this stage are very hard to control, judgment can never be made in accordance. But overall, her behavioral techniques and strategies are effective. The students had used the typical verbal and non verbal expressions most of us do. Nodding of head and hand gestures as non verbal communications and answering by yes or no and brief explanation during recitation as verbal. When the teacher says something that they totally agree on, students tend to nod their head repetitively and it goes as well by saying yes or no when the teacher asks them. As preschoolers, their thoughts are not yet firmly constructed. I would prioritize using a soothing tone of voice as a behavioral management technique. This is one of the most significant techniques the teacher overlooked. Reassurances or giving out positive comments is also an important way of appreciating the students’ works. However, criticisms should be given constructively and not degradingly. Well organization of classroom, like cleanliness and things properly placed on their shelves, should also be observed all the time for safety policies. Rewards and punishment is a very effective behavioral management. When a student gets a remark higher than the average, the teacher gives rewards, otherwise, punishment is given. But most of the times, punishment are just given in forms of assignments or projects. References Kelley, M. K., Noell, G., & Reitman, D. (2003). Practitioners Guide to empirically based   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   measures of school behaviour. 18, Rathvon, R. (Ed.) (2008). Effective School Interventions. Guilford Press. Council for Exceptional Children. 2006-2007.

Pancho Villa

In the early morning of March 9, 1916, Pancho Villa crossed the U. S. border and into history. On that day, Villa launched the first attack on American soil since the War of 1812, killing 18 Americans and leaving the small New Mexican town of Columbus in flames. Among the dead was one-time Las Crucen Charles D. Miller, a 1906 graduate of the New Mexico College of Agriculture and Mechanic Arts and brother of college registrar 1. 0. Miller. When the unidentified body was removed from the ruins of the hotel, his Masonic ring was recognized by a Mason in the rescue party and was found to be engraved n the inside with Miller's name,† the Rio Grande Republican reported. Much of the town turned out for his funeral at the Masonic cemetery in Las Cruces. His death and the raid on the fellow border town shocked Las Cruces, though many of its citizens and college students had actively served along the border in the National Guard as civil war raged in Mexico.It was Just one of several con nections Las Cruces had with the Mexican Revolution and Pancho Villa, who is the focus of a new exhibit at the Branigan Cultural Center. James Hester, a professor emeritus of anthropology at the University of Colorado, will ick off the photo exhibit this Saturday with a talk about Villa at the cultural center, which will also present a special showing of a Villa documentary on March 9. Cruces connection Almost a hundred years after the raid, Villa remains a controversial and complicated fgure. A state nature park near Columbus even bears his name, despite the brutal raid on the town. The raid wasn't the first time Las Cruces telt the impact ot the Mexican Revolution that nad start up Just as New Mexico was finally becoming a state. In late 1911, the one-time-bandit-turned-revolutionary had sided with newly elected resident Francisco Madero. By the following spring, anti-Madero forces led by a disgruntled Gen. Pasqual Orozco had captured most of Chihuahua, except for the city of Parr al still held by Villa.Among Villa's troops was the Mesilla-born Thomas Fountain, the son of Col. Albert J. Fountain, one of the Mesilla Valley's most important 19th century figures, who was murdered along with his 9-year old son Henry in 1896. Thomas, whose mother had deep family ties in Chihuahua, was one of hundreds of â€Å"foreign† fghters and mercenaries who'd Joined the charismatic revolutionary Villa. That group also included one of the valley's more unusual new immigrants, former Boer War leader Benjamin VilJoen of South Africa, who Joined with Madero as a military advisor.In early April 1912, Orozco's forces were close to taking Parral, and were trying to place a cannon on a strategically vital point overlooking the city. But Fountain, manning a machine gun, single-handedly thwarted their efforts. The Villistas were forced from the city two days later, yet Fountain remained behind in his adopted hometown and was captured. Bad for business Though American diplomatic efforts initially stopped his execution, the Rio Grande Republican reported Fountain's captors allowed him to flee, under the dubious â€Å"law of flight,† only to shoot him in the back in the streets of Parral.His killing made national headlines and outraged Americans, among them one of New Mexico's first senators, Albert Fall, who had a complicated relationship not only with Villa and the Mexican revolution, but the Fountain family as well. As a new senator, the bilingual Fall put himself forward as an expert on Mexico, ultimately heading up the Senate subcommittee on Mexican affairs. Fall had been a long-time bitter foe of Thomas' father, and in 1898 had successfully efended the men accused of his murder. At the urging ot Thomas' brother, Albert, Fall t accountability for the execution. d to get some kind ot Fall, who'd started his legal career in Las Cruces, was among other locals with extensive business dealings in Mexico that were threatened by the continued political i nstability. Eugene Van Patten, a former county sheriff, â€Å"Indian fighter,† and co-founder of the local New Mexico Militia, owned the Dripping Springs resort where Villa reportedly visited at least once. In 1914, the Rio Grande Republican reported Van Patten and county assessor Duara Peacock secured a valuable contract to buy seized Mexican cotton directly from Villa.Another account reports Van Patten met with Villa in Juarez that same year to urge the release of an American-born prisoner Pedro Chaves, the son of wealthy Albuquerque wool merchant Amado Chaves. From hero to villain Any friendly relations with Villa, who many along the America border saw as a sort of revolutionary folk hero, evaporated with the raid on Columbus. The motivations behind the raid remain unclear. After the assassination of Modero in 1913, Villa initially won battlefield victories in orthern Mexico.But by 1916, he was mostly on the run, with the U. S. government supporting his foe, interim presid ent Venustiano Carranza. Some believe Villa needed the weaponry and supplies he knew were held in Columbus by a small contingent of the 13th U. S. Cavalry. His forces did seize horses and supplies, and at least 80 were killed in the one-hour attack. A half dozen Villistas were captured and executed in Deming in June 1916, and a large American expeditionary force led by Gen. John J. Pershing was soon in Mexico searching for the elusive Villa.The college newspaper the Round Up reported many of its students were among that force, which at different times based itself in or near Las Cruces. â€Å"Scores of Aggies, alumni, and old students (have) responded to the call. The plow, hoe, the slide rule and transit, were laid aside, the khaki was donned and with gun and bayonet they went forth to keep Pancho Villa on his own side of the line,† the paper reported Villa remained out of the hands of Pershing, who by early 1917 was heading over to Europe with America's entry into World War l, where some of those same Aggies would serve and die.

Latin American History

Ernesto â€Å"Che† Guevara’s work is entitled Reminiscences of the Cuban Revolutionary War. He elaborates on how Cuba was revolutionized and what happened during those days. It was published in Australia in 2006 and runs to 314 pages. Guevara is conscious of his place in history and writes for posterity, to preserve a history of the armed struggle against the tyranny of the dictator Batista. The revolutionary icon Ernesto Guevara states that the Cuban Revolution has had a very important role in bringing consciousness and liberty to the Latin America region.   Because of the Cuban revolution the country has become one of the most influential nations in the world. Cuba has achieved its goal of the gradual eradication of illiteracy and unemployment is solved. Social security is also guaranteed and for the young there is the assurance of education. Aside from all the hindrances and challenges that Cuba had experienced before, the country still manages to stand up and fight for their rights and liberties through social revolution.  Socialism is said to be improved and will be accredited for the duration of the Cuban Revolution. Even through the darkest days and the blockades that were done to Cuba, the people did not stop their revolution. Guerilla warfare played an important role in the Cuban Revolution according to Guevara’s writings. Guevara’s guerrillas were able to overcome superior firepower and succeed over superior forces by living off the land and utilizing hit and run tactics. They knew where they would attack next and the government forces did not. They were trusted by the people and therefore were better organized politically by listening to the people. Guerilla warfare was a rebellious movement which was formed to overcome economic, political and cultural adversities. It promotes changes which aim to eradicate corruption in the government, to stop tyranny, repression and remove the power of aristocratic elites. Guevera relates that in liberated territories the need for health care, industry and education is basic and paramount. Before the Cuban revolution there was exploitation and cultural repression which made clear the division and inequality of wealth within the nation. In this environment the rich became richer and the poor became poorer. From my own perspective it seems that people of Cuba became radical about what was happening in their society, and that made rebellion or insurgency a viable option. According to Guevara’s writings, violence should only be an option if there is an illegitimacy of the government and the people of that nation believe that there is really injustice and inequality in their society.   Local radical tribunals were formed to lead what they call people's justice, to try   to solve public arguments in Cuba. Cuba became the center of international liberalism because of this, but the truth is it was really different. Ernesto Guevara was an influence in building a new political and social government in Cuba. He constantly utilized the teachings of Marxist Leninism leadership in his revolution, but he never confirmed this no did he deny it. Che was very willing to negotiate with the communists in Sierra, and he was likewise intolerant of Fidel Castro’s aggression and distrust of them. But still, Guevara’s attitude toward Castro made him realize that revolution must be done in Cuba and he must apply Marxism. An analysis of Marxism shows that classes are the central players in the process of history, yet for Guevara these classes are lacking and are replaced by the revolutionaries. Guevara used Marxist themes in his writings, and he used the philosophy of Karl Marx in his own theories of economics. In this vein it is also necessary to say that Guevara embraced not only communism but a particular branch of it, called Stalinism. He applauded the Soviet invasion of Hungary that crushed the workers’ uprising there in 1956 and rejected   Khruschev’s denunciation of Stalin’s crimes. Politically he seemed to be a Guevarist. I would say that Guevara played the biggest role in the Cuban revolution in political consolidation and the formulation of economic strategies. Unlike what Castro had believed, being a pragmatist, Guevara used his power in the leadership towards the creation of a powerful and independent state. Guevara did not favor nor did he totally support Fidel Castro’s pragmatic leadership, and he immersed himself in his writing, deciding the best method to refute Castro.   He read a work entitled Eastern European Handbook On Planning during this period. Guevara found that the key to Cuba’s survival is industrialization and economic growth. In his speeches on the economy between 1959 and 1965, his persistent themes were the importance of planning and development. According to Che, there is a need for industrialization and diversification and a need for consequently winning workers over to the idea that they must delay their anticipation of immediate material enhancement in their lives. In addition, Guevara’s analysis of the economy was influenced by Soviet thinking. The state is given authority over the revolutionary army; the guiding tenet of economics is the market, and the perception is that of a beleaguered   state defending its survival in opposition to the looting marketers. But according to Guevara, he knew the dangers of isolation. He then pursued a version of internationalism that takes into consider the problems unique to Cuba when it comes to its dependency. Therefore, internationalism is just a part of the problems that Cuba experiences during the revolution. Knowing that Cuba exists in a global milieu and by the stability of internal forces, then what political, social and economical alterations can make it stable, Guevara asks. For Ernesto Guevara, the response is, of course the Cuban Revolution.  He does not consider the production and exportation of revolution elsewhere. According to him, the only thing that Cuba can export is their political and economical state. Guevara is a most compelling and convincing revolutionary leader. Aside from his health problems, he disregards the material, and his undying dedication evokes the near worshipful devotion of others. At this period, he becomes at ease with Fidel Castro.. Being recommended as the Director of the National Bank made him the center of economic policies. Then Guevara formed the National Institute of Agrarian Reform which he designed for economic transformation. It can be said that agrarian reform becomes the basis of change and the peasants become the first liberating army. Starting with a more competent agriculture, and the eradication of joblessness, Cuba is now ready to become an industrialized country. Guevara also predicts that in five years, his country will be adequate in the production of textiles. It will be able to develop mines for nickel, iron and manganese production. Further, Cuba will have its first car plant up and running. Because of Cuba's economic organization, its reliance on sugar exportation, its need for spare parts, machinery and industrial plants, and also due to the drain of professionals and technicians, it is possible that Che's projections are very idealistic. Politically speaking, Cuba will not work or function independently for long, and formation of socialism in a hostile capitalist hemisphere was unattainable and utopian thinking. Che made his predictions and published them in an article during March of 1962   as he introduced the socialist theory. Simplistically, the impossibility of finding spare parts, the lack of technologies and the shortness of immediate resources needed to raise productivity could only be realized by an intensified management of labor.  Guevara realizes the absurdity of animosity among the leadership and comes to understand what can be lost in the face of fraternal rivalry, and what is to be gained by a cold realistic approach Guevara’s writings are expository and sensitive as to how the revolution in Cuba came about. He also explicitly reveals the scenario of the various occurances during in those days.   Cuba is obviously a nation built on revolution that has made a major impact on the world. The Cuban Revolution might well be considered the greatest contribution to the world of liberalism and revolution. Many transformations and drastic changes have occurred in Cuba. Ernesto Guevara is certainly an icon of revolution. He sets a standard for true revolution through his life, his analyzations and his writings. His writings on the intricate workings of the Cuban revolution is a great contribution to Latin America history for it is stated in his writings what he believes and how he has transformed and liberated Cuba. I enjoyed reading the book. I find it to be full of facts and insights that Guevara conceptualizes. References Guevara, E. Reminiscences of the Cuban Revolutionary War (Authorized Edition)  Ã‚  Ã‚   Melbourne: Ocean Press, 2006.