Saturday, December 28, 2019

Abba Kovner and Resistance in the Vilna Ghetto

In the Vilna Ghetto and in the Rudninkai Forest (both in Lithuania), Abba Kovner, only 25 years old, led resistance fighters against the murderous Nazi enemy during the  Holocaust. Who Was Abba Kovner? Abba Kovner was born in 1918 in Sevastopol, Russia, but later moved to Vilna (now in Lithuania), where he attended a Hebrew secondary school. During these early years, Kovner became an active member in the Zionist youth movement, Ha-Shomer ha-Tsair. In September 1939, World War II began. Only two weeks later, on September 19, the Red Army entered Vilna and soon incorporated it into the Soviet Union. Kovner became active during this time, 1940 to 1941, with the underground. But life changed drastically for Kovner once the Germans invaded. The Germans Invade Vilna On June 24, 1941, two days after Germany launched its surprise attack against the Soviet Union (Operation Barbarossa), the Germans occupied Vilna. As the Germans were sweeping east toward Moscow, they instigated their ruthless oppression and murderous Aktionen in the communities they occupied. Vilna, with a Jewish population of approximately 55,000, was known as the Jerusalem of Lithuania for its flourishing Jewish culture and history. The Nazis soon changed that. As Kovner and 16 other members of the Ha-Shomer ha-Tsair hid in a convent of Dominican nuns a few miles outside of Vilna, the Nazis began to rid Vilna of its Jewish problem. The Killing Begins at Ponary Less than a month after the Germans occupied Vilna, they conducted their first Aktionen. Einsatzkommando 9 rounded up 5,000 Jewish men of Vilna and took them to Ponary (a location approximately six miles from Vilna that had pre-dug large pits, which the Nazis used as a mass extermination area for Jews from the Vilna area). The Nazis made the pretense that the men were to be sent to labor camps when they were really sent to Ponary and shot. The next major Aktion took place from August 31 to September 3. This Aktion was in pretense a retaliation for an attack against the Germans. Kovner, watching through a window, saw a woman dragged by the hair by two soldiers, a woman who was holding something in her arms. One of them directed a beam of light into her face, the other one dragged her by her hair and threw her on the pavement. Then the infant fell out of her arms. One of the two, the one with the flashlight, I believe, took the infant, raised him into the air, grabbed him by the leg. The woman crawled on the earth, took hold of his boot and pleaded for mercy. But the soldier took the boy and hit him with his head against the wall, once, twice, smashed him against the wall.1 Such scenes occurred frequently during this four-day Aktion - ending with 8,000 men and women taken to Ponary and shot. Life did not get better for the Jews of Vilna. From September 3 to 5, immediately following the last Aktion, the remaining Jews were forced into a small area of the city and fenced in. Kovner remembers, And when the troops herded the whole suffering, tortured, weeping mass of people into the narrow streets of the ghetto, into those seven narrow stinking streets, and locked the walls that had been built, behind them, everyone suddenly sighed with relief. They left behind them days of fear and horror; and ahead of them were deprivation, hunger and suffering - but now they felt more secure, less afraid. Almost no one believed that it would be possible to kill off all of them, all those thousands and tens of thousands, the Jews of Vilna, Kovno, Bialystok, and Warsaw - the millions, with their women and children.2 Though they had experienced terror and destruction, the Jews of Vilna were still not ready to believe the truth about Ponary. Even when a survivor of Ponary, a woman named Sonia, came back to Vilna and told of her experiences, no one wanted to believe. Well, a few did. And these few decided to resist. The Call to Resist In December 1941, there were several meetings between the activists in the ghetto. Once the activists had decided to resist, they needed to decide, and agree, on the best way to resist. One of the most urgent problems was whether they should stay in the ghetto, go to Bialystok or Warsaw (some thought there would be a better chance at successful resistance in these ghettos), or move to the forests. Coming to an agreement on this issue was not easy. Kovner, known by his nom de guerre of Uri, offered some of the main arguments for staying in Vilna and fighting. In the end, most decided to stay, but a few decided to leave. These activists wanted to instil a passion for fighting within the ghetto. To do this, the activists wanted to have a mass meeting with many different youth groups in attendance. But the Nazis were always watching, especially noticeable would be a large group. So, in order to disguise their mass meeting, they arranged it on December 31, New Years Eve, a day of many, many social gatherings. Kovner was responsible for writing a call to revolt. In front of the 150 attendees gathered together at 2 Straszuna Street in a public soup kitchen, Kovner read aloud: Jewish youth!Do not trust those who are trying to deceive you. Out of the eighty thousand Jews in the Jerusalem of Lithuania only twenty thousand are left. . . . Ponar [Ponary] is not a concentration camp. They have all been shot there. Hitler plans to destroy all the Jews of Europe, and the Jews of Lithuania have been chosen as the first in line.We will not be led like sheep to the slaughter!True, we are weak and defenseless, but the only reply to the murderer is revolt!Brothers! Better to fall as free fighters than to live by the mercy of the murderers.Arise! Arise with your last breath!3 At first, there was silence. Then the group broke out in spirited song.4 The Creation of the F.P.O. Now that the youth in the ghetto were enthused, the next problem was how to organize the resistance. A meeting was scheduled for three weeks later, January 21, 1942. At the home of Joseph Glazman, representatives from the major youth groups met together: Abba Kovner of Ha-Shomer ha-ZairJoseph Glazman of BetarYitzhak Wittenberg of the CommunistsChyena Borowska of the CommunistsNissan Reznik of Ha-Noar ha-Ziyyoni At this meeting something important happened - these groups agreed to work together. In other ghettos, this was a major stumbling block for many would-be resisters. Yitzhak Arad, in Ghetto in Flames, attributes the parleys by Kovner to the ability to hold a meeting with representatives of the four youth movements.5 It was at this meeting that these representatives decided to form a united fighting group called the Fareinikte Partisaner Organizatzie - F.P.O. (United Partisans Organization). The organization was formed to unite all the groups in the ghetto, prepare for mass armed resistance, perform acts of sabotage, fight with partisans, and try to get other ghettos to also fight. It was agreed at this meeting that the F.P.O. would be lead by a staff command made up of Kovner, Glazman, and Wittenberg with the chief commander being Wittenberg. Later, two more members were added to staff command - Abraham Chwojnik of the Bund and Nissan Reznik of the Ha-Noar ha-Ziyyoni - expanding the leadership to five. Now that they were organized it was time to prepare for the fight. The Preparation Having the idea to fight is one thing, but being prepared to fight is quite another. Shovels and hammers are no match to machine guns. Weapons needed to be found. Weapons were an extremely hard item to attain in the ghetto. Even harder to acquire was ammunition. There were two main sources from which the ghetto inhabitants could obtain guns and ammunition - partisans and the Germans. Neither wanted the Jews to be armed. Slowly collecting by buying or stealing, risking their lives every day for carrying or hiding, the members of the F.P.O. were able to collect a small stash of weapons. They were hidden all over the ghetto - in walls, underground, even under a false bottom of a water bucket. The resistance fighters were preparing to fight during the final liquidation of the Vilna Ghetto. No one knew when that was going to happen - it could be days, weeks, perhaps even months. So every day, the members of the F.P.O. practiced. One knock on a door - then two - then another single knock. That was the F.P.O.s secret password.6  They would take out the hidden weapons and learn how to hold it, how to shoot it, and how not to waste the precious ammunition. Everyone was to fight - no one was to head for the forest until all was lost. Preparation was ongoing. The ghetto had been peaceful - no Aktionen  since December 1941. But then, in July 1943, disaster struck the F.P.O. Resistance! At a meeting with the head of Vilnas Jewish council, Jacob Gens, on the night of July 15, 1943, Wittenberg was arrested. As he was taken out of the meeting, other F.P.O. members were alerted, attacked the policemen, and freed Wittenberg. Wittenberg then went into hiding. By the next morning, it was announced that if Wittenberg were not apprehended, the Germans would liquidate the entire ghetto - consisting of approximately 20,000 people. The ghetto residents were angry and began attacking F.P.O. members with stones. Wittenberg, knowing he was going to sure torture and death, turned himself in. Before he left, he appointed Kovner  as his successor. A month and a half later, the Germans decided to liquidate the ghetto. The F.P.O. tried to persuade the ghetto residents not to go for the deportation because they were being sent to their deaths. Jews! Defend yourselves with arms! The German and Lithuanian hangmen have arrived at the gates of the ghetto. They have come to murder us! . . . But we shall not go! We shall not stretch our necks like sheep for the slaughter! Jews! Defend yourself with arms!7 But the ghetto residents did not believe this, they believed they were being sent to work camps - and in this case, they were right. Most of these transports were being sent to labor camps in Estonia. On September 1, the first clash broke out between the F.P.O. and the Germans. As the F.P.O. fighters shot at the Germans, the Germans blew up their buildings. The Germans retreated at nightfall and let the Jewish police round up the remaining ghetto residents for the transports, at the insistence of Gens. The F.P.O. came to the realization that they would be alone in this fight. The ghetto population was not willing to rise up; instead, they were willing to try their chances at a labor camp rather than certain death in revolt. Thus, the F.P.O. decided to escape to the forests and become partisans. The Forest Since the Germans had the ghetto surrounded, the only way out was through the sewers. Once in the forests, the fighters created a partisan division and performed many acts of sabotage. They destroyed the power and water infrastructures, freed groups of prisoners from the Kalais labor camp, and even blew up some German military trains. I remember the first time I blew up a train. I went out with a small group, with Rachel Markevitch as our guest. It was New Years Eve; we were bringing the Germans a festival gift. The train appeared on the raised railway; a line of large, heavy-laden trucks rolled on toward Vilna. My heart suddenly stopped beating for joy and fear. I pulled the string with all my strength, and in that moment, before the thunder of the explosion echoed through the air, and twenty-one trucks full of troops hurtled down into the abyss, I heard Rachel cry: For Ponar! [Ponary]8 The End of the War Kovner survived to the end of the war. Though he had been instrumental in establishing a resistance group in Vilna and led a partisan group in the forests, Kovner did not stop his activities at the wars end. Kovner was one of the founders of the underground organization to smuggle Jews out of Europe called Beriha. Kovner was caught by the British near the end of 1945 and was jailed for a short time. Upon his release, he joined Kibbutz Ein ha-Horesh in Israel, with his wife, Vitka Kempner, who had also been a fighter in the F.P.O. Kovner kept his fighting spirit and was active in Israels War for Independence. After his fighting days, Kovner wrote two volumes of poetry for which he won the 1970 Israel Prize in Literature. Kovner died at age 69 in September 1987. Notes 1. Abba Kovner as quoted in Martin Gilbert, The Holocaust: A History of the Jews of Europe During the Second World War (New York: Holt, Rinehart and Winston, 1985) 192.2. Abba Kovner, The Mission of the Survivors, The Catastrophe of European Jewry, Ed. Yisrael Gutman (New York: Ktav Publishing House, Inc., 1977) 675.3. Proclamation of the F.P.O as quoted in Michael Berenbaum, Witness to the Holocaust (New York: HarperCollins Publishers Inc., 1997) 154.4. Abba Kovner, A First Attempt to Tell, The Holocaust as Historical Experience: Essays and a Discussion, Ed. Yehuda Bauer (New York: Holmes Meier Publishers, Inc., 1981) 81-82.5. Yitzhak Arad, Ghetto in Flames: The Struggle and Destruction of the Jews in Vilna in the Holocaust (Jerusalem: Ahva Cooperative Printing Press, 1980) 236.6. Kovner, First Attempt 84.7. F.P.O. Manifesto as quoted in Arad, Ghetto 411-412.8. Kovner, First Attempt 90. Bibliography Arad, Yitzhak. Ghetto in Flames: The Struggle and Destruction of the Jews in Vilna in the Holocaust. Jerusalem: Ahva Cooperative Printing Press, 1980. Berenbaum, Michael, ed. Witness to the Holocaust. New York: HarperCollins Publishers Inc., 1997. Gilbert, Martin. The Holocaust: A History of the Jews of Europe During the Second World War. New York: Holt, Rinehart and Winston, 1985. Gutman, Israel, ed. Encyclopedia of the Holocaust. New York: Macmillan Library Reference U.S.A., 1990. Kovner, Abba. A First Attempt to Tell. The Holocaust as Historical Experience: Essays and a Discussion. Ed. Yehuda Bauer. New York: Holmes Meier Publishers, Inc., 1981. Kovner, Abba. The Mission of the Survivors. The Catastrophe of European Jewry. Ed. Yisrael Gutman. New York: Ktav Publishing House, Inc., 1977.

Friday, December 20, 2019

The Cultural Influences Of Cuba Essay - 1177 Words

Cuba is one of the best places to visit. Because they have so many things to do. like going to the beach and swimming and picking up hot Cuban girls. The food in Cuba is really also really healthy. The foods are a blend of Native American Taino food, Spanish, African, and Caribbean cuisines. Some Cuban recipes share spices and techniques with Spanish and African cooking, with some Caribbean influence in spice and flavor. This results in a unique, interesting and flavorful blend of the several different cultural influences, with strong similarities with the cuisine of the neighboring Dominican Republic and Puerto Rico. As a result of the colonization of Cuba by Spain, one of the main influences on the cuisine is from Spain. Along with Spain, other culinary influences include Africa, from the Africans that were brought to Cuba as slaves, and French, from the French colonists that came to Cuba from Haiti. A typical meal would consist of rice and beans, cooked together or apart. Dolphina rium, Kayo Naranjo is one of the best things to do in Cuba, like visit dolphins to play with them and swim. Cuba is a good play to have family time because there are so many monuments and sites to see with your family for good memories Cuba is a country under communist rule, is known for its white-sand beaches, rolling mountains, cigars and rum. Its colorful capital, Havana, features well-preserved Spanish colonial architecture, Old Havana, loomed over by the pre-revolutionary Capitola.Show MoreRelatedCulture Is The Beliefs, Customs, Arts, Acupuncture1259 Words   |  6 PagesThesis: Culture is the beliefs, customs, arts, ect. of a particular society, group, place or time. (Webster Online Dictionary) Cuba is rich and full of cultural backgrounds that influence its decision making for present and future regional affairs. Political parties as well as celebrity affairs heavily influence today’s society. 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Thursday, December 12, 2019

Case Study On Cost Volume Profit Analysis And Fortescue Metals Group -

Questions: 1. Why is an uderstanding of cost behaviour important (e.g. fixed costs, variable costs, etc.). 2. Explain the meaning of contribution, and break-even analysis and discuss their usefulness. 3. Break-even/CVP analysis seems to be a great tool. Does it have any weaknesses? 4. Analyse FMG 2014 and 2015 Annual Reports and discuss the factors that influence the miners break-even costs. 5. Analyse the iron ore industry market and discuss which iron ore comapanies are at most risk. Answers: 1. Importance of Understanding of Cost Behaviour The relationship between an activity and its cost is known as cost behaviour. It is important to study cost behaviour because it helps the manager in making decisions regarding the preparation of budgets, production, etc. Basically, there are three types of cost behaviour namely, fixed costs, variable costs, and mixed cost.[1] Behaviour of a cost is significant for managers to have a clear understanding of overall cost structure of the company. Economies of scale, a level of profitable price for the products, and break-even point can also be determined with the help of cost behaviour. Additionally, it is also beneficial for managers to forecast budget as well as cash flow for the business, analyze the various fluctuations, (monthly and quarterly) and identify the variances from the forecast done.[2] Cost, which does not change on changing sales volume or the production, is known as fixed cost or period cost. It includes costs related to machinery, buildings, rent, salary, etc.[3] Fixed costs are helpful in reduction of cost for the business, if the level of production is high. It can act as the barrier to entry for new competitors, if a company has high fixed cost in the industry. 2. Meaning Usefulness of Contribution and Break-even analysis Break-even analysis: It is a way to analyze the point at which revenue equals the cost associated with the revenue. It has various uses such as decision making related to buying and manufacturing. If variable cost is less as compared to the prices paid to suppliers then the company should be prepared for manufacturing the products in the company only else via-a-verse.[7] Break-even analysis helps a company in taking decisions regarding production planning that can give maximum contribution in fixed cost as well as profit. In addition to this, it is important for financial structure planning of the firm and significant tool for controlling the cost which cannot be unnoticed. It is also helpful in decision-making to financial management when the condition of uncertainty arises.[8] Moreover, a margin of safety can be determined by break-even analysis. The calculation becomes quick and easy with the use of Break-even analysis that is helpful in making quick estimations. Break-even point can be presented as below figure: 3. Weaknesses of Break-even/ CVP Analysis Break-even point, no-loss point or zero profit point is a point where firms neither earn profit nor face any loss. It helps the owner of business and managers for the covering expenses of the business after which the business will generate profit in a sales needed. The sales volume required to break-even is known as break-even analysis.[9] It is helpful for managers for understanding the business proposition viability but it has also various weaknesses such as difficulty in calculating break-even for that business who is dealing with more than one product[10]. It is unrealistic to have straight line representation of costs and revenue. It is sometimes impossible to have same fixed cost and sales price for the different level of the production. With the use of break even method, a margin of safety is ignored that is offered by convertible for making the payment of the principal amount on maturity.[11] Changes taking place frequently in the product selling price can affect the reliabil ity of break-even analysis. Sometimes, data can be inaccurate or misleading that can lead to incorrect break-even forecasts.[12] It has no scope of keeping stock as it is assumed that total output produced will be sold. Many times, it oversimplifies the situation of a business such as average revenue and variable costs are considered for the calculation but in real life there will be more considerable variations. From the above-stated weakness, it can be said that it is a planning aid and should not be used for decision-making tool.[13] 4. Factors influencing the miners break-even costs The cost of sales was $US 6051 in 2015 and $US 6078 in 2014. From the data collected, it is noted that Fortescue's break-even point fell more than the other miners, by $US48.10 a tonne. There are many factors that influence the break-even costs such as market demand, cash cost, quality, sales volume, price per unit reduction in direct labour cost, variable cost, and fixed cost. Miners break-even cost is influenced by cash cost, quality consideration, and freight. Quality consideration of Fortescue Metals Group (FSUGY) has grades below 58% with 100% fines production. In freight, Fortescue is closer to the end market so only its grades and fines production led to a discount on the benchmark prices.[14] Fortescue was aiming for a $US36 a tonne break-even in the year 2015 but tracking at around $US37. UBS puts Fortescue's break-even at $US39 a tonne.[15] The sustainability is protected by Fortescue by reducing costs that helped to lower its cash costs that dropped to $US14.79 in December quarter 2015 from $US15.80 in March quarter 2015. Key components of miners' break-evens such as mine-site cash costs were controlled by the company that were the fourth largest contributor to the collective reduction in break-even levels, the declining contribution is about $US4.30 a tonne to the collective $US32.10 a tonne.[16] As on 30 June 2015, cash and cash equivalents were US$2,381 million as compared to 30 June 2014, it was US$2,398 million. Operating cash flows for the financial year 2015 were US$2,037 million and in the year 2014, it was US$6,248 million. Companys interest and finance cost paid was US$605 million and US$853 million in 2015 and 2014 respectively showing a reduction in interest an finance cost paid. Dividend payments were of US$343 million in 2015 and US$581 million in 2014 that also includes the payment of a final dividend of 10 Australian cents.[17] From the above, it can be said that cost of break-even point has declined in the year 2015 as compared to previous year that was influenced by cash cost, quality consideration, and freight. As stated by Nev Power, chief executive of the Fortescue, the biggest opportunity for reduction of the break-even cost was finance instead of its mining operations, mainly with the interest repayments reduction.[18] 5. Iron ore industry market analysis and companies at most risk For analysis of iron ore industry, porters five forces are evaluated as below: Threat of new entrants: Barrier to entry is high in iron ore industry because high set up cost is needed with many government rules and regulations for leasing and licensing. Bargaining power of suppliers: Suppliers bargaining power is high as there are very few suppliers who can supply the specialist equipments required by the company. This industry has suppliers in labour, materials, energy, shipping, and energy costs for which negligible substitutes are available. Therefore, the bargaining power of suppliers is strong[19]. Bargaining power of buyers: There is moderate to low bargaining power of buyers as there are many substitutes which are not available in large quantity. Rivalry among industry: There is medium or low threat of rivalry due to less number of competitors. Threat of substitutes: It is medium to low in this industry because there are many substitutes as raw material products available in the market.[20] Grange Resources (54), BC Iron (52), Anglo American (51) and Atlas Iron (46) are the iron ore companies who are among the most risk facing companies because they have high break-even prices. It indicates that companies are unable to manage various costs such as variable, fixed, semi-variable cost, etc.[21]. References A $US40 iron ore price will actually help BHP and Rio. The Australian. Last modified: December 02, 2015, Annual Report 2014, Fortescue Metals Group (FMG), Last modified: 2014, Annual Report 2015, Fortescue Metals Group (FMG), Last modified: 2014, Bebbington, Jan, Jeffrey Unerman, and Brendan O'Dwyer.Sustainability accounting and accountability. UK: Routledge, 2014. Bevis, Herman W.Corporate Financial Accounting in a Competitive Economy (RLE Accounting). UK: Routledge, 2013. Collier, Paul M.Accounting for managers: Interpreting accounting information for decision making. USA: John Wiley Sons, 2015. Droms, William G., and Jay O. Wright.Finance and accounting for nonfinancial managers: All the basics you need to know. UK: Basic Books, 2015. DRURY, C. M.Management and cost accounting. Germany: Springer, 2013. Easton, P. D., Wild, J. J., Halsey, R. F., and McAnally, M. L. Financial accounting for MBAs. UK: Cambridge Business Publishers, 2013. Edwards, J. R.A History of Financial Accounting (RLE Accounting) (Vol. 29). USA: Routledge, 2013.