Monday, December 30, 2019

Virtualization Is A Modern Day World Of Computing Essay

Introduction In computing, virtualization refers to the creation of a virtual version instead of an actual version of something. For example, it includes a virtual computer hardware platform, computer network resources, storage device, as well as operating system. These are just a few areas of information technology where virtualization is making head-roads. For example, hardware virtualization, popularly known as platform virtualization primarily involves the creation of a virtual machine that acts like a computer with an operating system, but the virtual software of such a machine is usually executed from underlying hardware resources (Bourguiba, Haddadou, Korbi, Pujolle, 2014) The term virtualization is a buzzword in the modern day world of computing, especially with the advent of virtualization software. However, it’s imperative to note that the term virtualization isn t a new concept since it traces its roots to the 1960s mainframes. During this time, virtualization was mainly utilized as one of the best methods for dividing mainframes for dissimilar applications in a logical manner (Kudryavtsev, Koshelev, Avetisyan, 2013). The purpose of this report is to compare and contrast the top three brands of virtualization software, as well as examine the major pros and major cons of each brand. It will also explore major advantages and major disadvantages that the organization might enjoy if it utilizes virtualization software. Comparison and Contrast of VirtualizationShow MoreRelatedThe Benefits of Cloud Computing1246 Words   |  5 PagesCloud computing offers educational institute and others, low cost option for using all the benefits of modern computers. The era of cloud computing, completely changes the way information technology are designed, positioned, updated and maintained. Now a day’s computers are becomes more powerful and per unit cost of computing falls rapidly (Alam.M, 2013,p 20). 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Sunday, December 22, 2019

Tools of Evolutionary Biology Summary - 687 Words

TOOLS OF EVOLUTIONARY BIOLOGY SUMMARY Research Paper Citation : JOHNSON, J. C., MILES, L. S., TRUBL, P. J. HAGENMAIER, A. 2014. Maternal effects on egg investment and offspring performance in black widow spiders. Animal Behaviour, 91, 67-73. Q.1 The study addressed questions like what effects maternal foraging success would have on maternal body condition, fecundity, egg investment and whether an abundance in prey for the mother would have positive effects on offspring traits like shapes maternal body condition, fecundity and egg investment, and that maternal prey abundance has a positive, cross-generational effect on a number of important offspring traits, for example, sibling cannibalism in black widow spiders. Q.2 The findings of this study include the knowledge that maternal foraging success is indeed responsible for better maternal body condition, egg sac mass, egg number, mass, size and density rate. 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Early man deified some of the inanimate matter (wind, sea, fire etc.) and some among the animals and plants. A common feature of allRead MoreThe Fruit Fly : Drosophila Melanogaster Essay1989 Words   |  8 Pagesbiological experiments [1]. D. melanogaster is a complex multi-cellular organism that shares closely related behavioral and developmental features, along with a highly conserved genome, with humans which allows researchers to study parallel developmental biology patterns while also bypassing the ethical limitations of experimenting on human patients [2]. One fruit fly behavior of particular interest is taste detection because these organismâ€℠¢s saccharide receptor binding mechanisms exemplify highly similar

Saturday, December 14, 2019

Oryx and Crake Free Essays

Film Version of Oryx and Crake Jimmy- Joseph Gordon Levitt To play this role the actor would have to be very reserved at times but also very emotional at others. As well he has to be willing to take the backseat to Crake which I think Levitt would be willing to do. Levitt also has sex appeal which Jimmy shows throughout the novel. We will write a custom essay sample on Oryx and Crake or any similar topic only for you Order Now In 50/50 Levitt showed his incredible ability to show emotion in easy and tough times which would be perfect for Oryx and Crake. In the Dark Knight Rises Levitt plays the lesser role of Robin which shows the he is willing to play a role in the background. Snowman- Christian Bale For snowman it is important to be a grim figure, which shows through his face and emotion how depressing the situation he is in really is. Christian Bale visually would portray this very well because his facial hair can be very not kept which shows the struggle of the new world. In Batman Begins when he is training his image is not well kept and even the way he acts conveys the message that there is not a lot of hope which is perfect for this role. Crake- Ben Whishaw For this role it is crucial to be a very flat character and not show a lot of emotion. At the same time this type of character will tell quick jokes that not every gets, resulting in a quirky type of humor. Ben Whishaw would convey these character traits perfectly because of his natural facial expression and also with the type of roles he typically plays. He is a very skilled actor who’s most recent movie is We Need To Talk About Kevin which is a suspenseful thriller, in this movie his character is very subdued and does not talk a lot with slight tweaking to some of the traits he showed in that movie he would be a perfect fit for Crake. Oryx- Brenda Song Oryx is a very mysterious character who is far from innocent but shows very closed minded tendencies as she does not like to acknowledge past traumatic experiences that she has faced in her life. This character would communicate with Oryx because she is an Asian actor like Oryx and she also has large sad eyes that you feel sad for which will complement the role nicely. Brenda Song acted in the Social Network where she has sexual relations with one of the characters which will prepare her for Oryx’s sexual role, but apart from that she acted decently in the Social Network and with the role of Oryx she does not have to show much emotion. Jimmy’s father- George Clooney Jimmy’s father has trouble connecting with his son but he is a very social and intelligent person. He is also a very sarcastic person and when he interacted with his wife it revealed that he is very quick to anger as well. George Clooney would represent these character traits fairly because of his rewarding career he can do just about anything, with his smile and straight hair it conveys that he is social and with certain outfit changes he can appear as intelligent. He is perfect for this role because of his character in the movie The Descendants where he plays the father in a dysfunctional family similar to the one in Oryx and Crake. This shows that he has played a similar role in his career and he would surely be up to the task. Sharon- Susan Sarandon Sharron is a very rebellious character in the novel, which at the same time shows her courageousness standing up to major Compounds to get a message across. She is the type of person that will not stop until the job is done. Susan Sarandon is perfect because she is confident and brave person who is a strong woman that will convey the character traits of Sharon. Since she is an older actor the role of mother fits perfectly with her because she is a nurturing person but because of the red hair of think of someone more rebellious. In her role in Thelma and Louise it shows that she is ready to play a more rebellious character, this is also proven in Rocky Horror Picture Show as this was a very controversial movie. Both these movies show that she can make brave decisions and is not afraid to be courageous like she has to be in this role of Sharon. This is a perfect role for this actor. How to cite Oryx and Crake, Essay examples

Friday, December 6, 2019

Management Accounting

Questions : 1.What are the Costs that Could be involved ? 2. What sort of forecasts ? Answers : (1) There are several factors that need to be evaluated while switching over to new business plan that involves determination of required and expected return, analysis of present business structure and estimation of proposed cost together with the potential customer target. The present case involves change in fee structure for the present members as well as for the prospective members with an attempt to change the structure of cash receipts (Arrow Kruz, 2013). Accordingly, the club is required to analyze the cost of borrowings or interest required to meet the working capital. Further, the management of the club is required to assess the required rate of return from the new membership plan covering all the estimated costs and expenses to generate income at higher rate. Besides, the organization needs to evaluate the factors of consumers income to assess if they can afford the incremental fees together with the analysis of prospective consumers reaction. For instance, DBS Group Holdings L imited, company incorporated in Singapore evaluated the rate of return expected to earn and consumers preferences while changing the plan of financial service in different regions. For financial services, factor of consumer income and inflation rate is essential for evaluation to determine the accurate returns (Dbs.com, 2017). (2) For the purpose of new business plan, financial analysis is essential for the organization to ascertain the profitability, sustainability or liquidity position from the new project. Accordingly, the management is required to analyze the proposed cost, estimate revenue and value of sources of fund to evaluate the net benefit or loss from the new or proposed business plan (Dewachter et al., 2015). Therefore, in the present situation Triple- F Health Club is required to analyze the estimated cost and forecast the revenues by preparing budgeted income statement as well as estimated balance sheet by stating the available resources for funding and estimated borrowing amount. The statement of balance sheet will be used to evaluate the financial position of the club if the new membership fees structure is considered to measure if the club can bear the related costs. For instance, Global Logistics Ltd, based in Singapore evaluated income statement and balance sheet for the purpose of new proj ect to be undertaken for transportation services. The company estimated the sales forecast based on external analysis in terms of government regulations, consumer behavior and market rates in the industry (Glprop.com, 2017). Financial analysis can also be done by considering internal factors and financial data for performance in previous years. Reference List Arrow, K. J., Kruz, M. (2013).Public investment, the rate of return, and optimal fiscal policy(Vol. 1).Routledge. Dbs.com. (2017). DBS Bank - The Development Bank of Singapore Limited | DBS Group. Retrieved 5 March 2017, from https://www.dbs.com Dewachter, H., Iania, L., Lyrio, M., de Sola Perea, M. (2015).A macro-financial analysis of the euro area sovereign bond market.Journal of Banking Finance,50, 308-325. Glprop.com. (2017). Global Website | Global Logistic Properties. Retrieved 3 March 2017, from https://www.glprop.com Management Accounting Introduction The company decided to start the manufacturing business that deals in the line of educational tools for children. The company will start with two director, husband and wife and it has been registered with the name Educational Toys. Educational Toys will be less profitable in the first year but from the end of the first year, the company will have a steep increase in sales for several years. Initially, the company planned to offer only three types of education toys. First is the Number toy, a fun related toy that teaches children the number skills and some English words. Second product is the letter toy, which has the name hints and helps to quickly grab the alphabet. Last product is the Phonic toy, an electronic device that functions similar to the mini PC and teaches phonic and math skills. The motive behind this idea is to develop the core skills within kids along with some fun. Currently, the toy industry has recorded a bumper sale of educational toys and has captured almost 30 % of the market (Toy Industry Association, INC. 2010) The initial fund required to setup and market the product will be 140,000 and it is planned to make repayment of the principal amount in equal instalments starting after one year from the establishment date. Business and product Educational Toys is a new company that has developed three types of educational toys. The toys are called educational toys because they provide some learning with fun involved in it to children. The company has planned to market the products within the U.K only with future consideration of the global distribution. Educational Toys is privately held company with husband and wife as the principal shareholders. The main objective of the management is to create a profitable company, research and develop innovative educational toys, and enhance the knowledge of children through the use of interactive toys. So, to achieve the objectives, the company has the mission to make the highest quality educational toys and introduce new features that help children to learn more from toys. Management also decided to trademark Educational Toys as its brand name (GOV.UK. 2012). At the initial stage, the company wants to market and sell only three products-Number Toy, Letter Toy and Phonic Toy. All the three types of toys have distinct functions with a variety of options. These educational toys are fun to play with, but at the same time, they are useful in teaching children the required skills. Recently, the company has finished the research on the products and they are almost complete to launch. The details of product features with their cost and selling price are as follows. Number Toy: the toy emits light and sound when touch by the stylus given along with the product. There are series of numbers on the front side of the toy, which blink when the stylus comes in contact with it. In addition to teaching the numbers, it helps children with hand and eye coordination. The planned cost of this product is 12.00 having 2.00 fixed and 10.00 variable. Letter Toy: This product resembles the Number Toy, but only difference in both products is that the Number Toy helps in teaching numbers, whereas the Letter Toy helps in teaching children the alphabets. Like Number Toy, it has light and sound features, and this product is also successful in improving childrens attention span. The cost planned for this product is exactly similar to the Number toy. So, the cost of the product is 00 with 3.00 fixed and 10.00 variable. Phonic Toy: It is an advanced toy and it looks similar to a mini laptop. At the front side, there is a touch screen and there are some buttons to get the access of the main menu. Inside the unit, there is a childs book and stylus. Stylus is used to touch the screen and the device starts reading stories loud, plays the musical instruments and guides children along the basic surrounding. The estimated cost of the product is 25 having 00 fixed and 16.00 variable. Competitors In the U.K. the market size of toy products is very huge. There are few large players in this industry and several small and regional manufacturers. The two main competitors of Educational Toys are: Lego limited: Lego Group is engaged in the development of childrens creativity with the help of playing and learning. Currently, the company provides toys, experience, and teaching material for children in more than 130 countries. It is the worlds third largest manufacturer of play materials (Lego 2013). Rob-Roy Toy Makers: It is one of the oldest toy shops in the U.K. and is selling wooden toys that make children happy and also provide some education guidance (Rob-Roy Toy Maker 2013). Target Price and Sales Forecast Management decided to keep the selling price of all three products below the competitors price to give a high level of competition in the market. Price decided by the cost department is as follows: Product Selling Price Cost Price Fixed part Variable part Number Toy 15.00 12.00 2.00 10.00 Letter Toy 17.00 13.00 3.00 10.00 Phonic Toy 25.00 21.00 5.00 16.00 The cost department has set the above prices after the price analysis of similar products by the competitors in the same market. This level of price will help the company to gain a new market as early as possible. The prices have been kept low because initially the company wants to grab as many customers it can and in the second year of working, the company has decided to increase the prices of products by some percentage. The price range for different products can provide a competitive edge among different customers, but the quality product with low price will help to attract new customers because of the low cost to be incurred in purchasing similar products (Lucey 2003). The cost of the product will include both variable, as well as, fixed cost due to the nature of the business. Variable cost of the product will include the material cost, labour cost and variable direct overhead cost, whereas the fixed cost will comprise of fixed overhead only. Administrative cost and selling and distribution cost is not apportion in the cost of the product because it is not possible to divide this cost with the number of products. Particulars Number Toy Letter Toy Phonic Toy Total Variable Cost Raw material Cost 5.00 5.50 8.00 18.50 Labour Cost 3.00 2.50 5.00 10.50 Direct manufacturing overhead 2.00 2.00 3.00 7.00 Total variable costs 10.00 10.00 16.00 36.00 Fixed Cost General Overhead Cost 2.00 3.00 5.00 10.00 Total variable and fixed cost 12.00 13.00 21.00 46.00 Un-apportioned Cost Selling and distribution cost 45,000.00 Administrative Cost 35,000.00 Number of Products and their equivalent cost Particulars Number Toy Letter Toy Phonic Toy Total No. of Product 5,000 5,000 2,500 Cost of the product 12.00 13.00 21.00 Total variable and fixed cost 60,000.00 65,000.00 52,500.00 177,500.00 Selling and distribution cost 45,000.00 Administrative Cost 35,000.00 Total 257,500.00 Calculation of Breakeven point Total fixed expenses 117,500.00 Variable Cost 36.00 Breakeven point 3263.89 or 3263 units The break even point of the company will be determined using per unit contribution margin and total fixed cost of the different products. On analysing the break even point it can be said that company need to sell 3263 units to cover its fixed expenses. The expected sales of the products are much higher than the companies break even point. The net present value calculated shows that company will have positive outflow in the coming years which will help to increase the future production in order to grab the new markets (Friedman 2009) Conclusion On analysing the operational budget and five years budget income statement it can be concluded that company will be able to generate sufficient cash flow to have a positive net present value. In the first year of working company will be able to sell 4890 units of Number toy, 4580 of letter toy and 2250 units of phonic toy. The total cost of the product will be 193,200 and net profit will be 14,260. The break even units of the company product will be 3263 units that show the company will get higher amount of safety margin that will improve overall earning of the firm. The firm will earn cash inflows as per given below table: 1 year 2 year 3 year 4 year 5 year 14,260.00 26,862.00 45,921.90 62,217.53 85,749.60 On the basis of above calculated cash inflows the net present value will be 30,960 with the consideration of five years income statement. (See appendix). The firm will earn sufficient amount of profitability and cash inflows to repay the bank borrowings that will also enable it to growth as large scale in the market (Drury 2005). Learning Outcomes This activity will help to understand the use of creative thinking and financial analysis in the business plan. It helps in learning various ways to present the cost data in the cost sheet and also provides the guidance on operational budget and forecast income statement. This activity tells how to do planning for the new business, how to find the investors, and also prepare the students to become a good entrepreneur. It shows how to calculate the break even point and net present value of the business. It also assists on how to make use of budgeted figures to conclude with the net borrowings and repayment schedule. Management Accounting Question: Write a business report on management accounting. Answer: Executive Summary ABC system provides the organizations across the world with a very powerful tool which helps them in the evaluation of the costs in an efficient manner. It helps the organizations to avoid any cost distortion which occurs as a result of employing the traditional system of accounting. In this article, there have been included researches conducted by the researchers, from the time of the inception of the concept of ABC. The various researches also prove the theory that the application and implementation of the ABC system in an organization will provide precise results than the traditional systems. Further, the ABC can not only help in the cost allocation but can also help in the evaluation of profitability of an organization. Introduction Activity Based Costing is the method of accounting of various costs related to the products. Through this method, the activities which are performed by a company are identified and then the indirect costs are allocated to the products involving those activities. This method is less arbitrary than the traditional methods and it allocates costs in a systematic manner over the products which are produced by a company. Thus, ABC can be defined as a system which helps in recognizing the connection between the various costs, products and the activities associated with manufacturing these products. This connection which is established helps in assigning the costs to various products. This method is more suitable to allocate the manufacturing costs rather than the administrative costs. For example, it will be quite difficult to allocate the costs relating to the salary of the employees over a particular product. Using ABC in the manufacturing sector helps in proper allocation of the costs si nce the data so obtained is reliable. This system of costing is also used in other costing methods such as the target costing, product line profitability analysis, service pricing and product costing (Investopedia, 2016). In this method, the focus is on reducing the overhead costs by allocating the same to the activities and that allocation depends upon the costs incurred to perform the said activity. This method is in use since the 1980's and the same has been implemented by many business houses across the world. There are various advantages of the ABC which include overall process improvement, identification of the wastes, better allocation of the prices and the flexibility to get implemented to each and every activity which a business involves. However, there are many disadvantages of using ABC as well. These disadvantages include huge costs of implementing ABC in an organization, it is time consuming to implement the same and there can be flaws in the data so obtained because the data is procured from different departments of the organization. Even a single mistake in the data can render the entire outcome useless. Hence, implementing ABC depends upon the need and want of an organization (The Next Galaxy, 2016). Literature Review According to Turney (1996), the concept of Activity Based Costing is being used since the 1980's. In a very short span of time, the ABC has evolved as an innovative and a valuable methodology of costing. But it took nearly 20 years for the ABC to get established in the industry. The concept of ABC came into picture due to the various deficiencies in the existing traditional system of costing. At present, the ABC is serving many of the needs of the business. It is now also used as a tool for analysis of profit and also to evaluate various types of profitability such as the customer and channel profitability. Over the period since its emergence, the ABC has adapted itself to a lot many areas which include the cost to serve activities as well. At present, the ABC can be said to be the foundation of management of performance (Turney, 1991). As per the views of Shields (1995), past decade has seen many organizations and firms developing and implementing the system of Activity Based Costing in their costing system. However there are many evidences available which clearly depict that the organizations are facing many issues in proper implementation of the ABC into their system which has rendered the implementation quite useless. They have not been able to derive the requisite benefits from implementing the ABC. The main reason of the failure can be said to be the fact that the organizations are focusing more on the designing and architecture of ABC rather than concentrating upon the behavioral factors. In many of the organizations it is treated as an innovation to technology and not as an administrative innovation. For the long term success of the ABC, the organizations must focus upon the behavioral variables of implementing the ABC and not the technical innovations (Shields, 1995). According to the research conducted by Gosselin (1997) in this regard, the Activity Based Costing is mostly adopted and implemented by bureaucracies. This research was conducted to find out when an organization must adopt the ABC method in the organization, the situations in which the implementation will be beneficial for the firm and the organizations and also the profits associated with the implementation. As per the results, the organizations which are having high vertical differentiation are more inclined towards adopting the Activity Based Costing. Moreover it was also found from the study that the organizations which adopt the ABC are more likely to price their products in a better way. However, despite the theoretical benefits of the ABC, many of the organizations are not implementing it (Gosselin, 1997). As per the views of Kaplan and Anderson (2003), the ABC system which was being used by the firms and the organizations initially was very expensive and also time consuming to implement. The traditional model of Activity Based Costing was very difficult for the firms to implement because of the above stated reasons. The difficulty arose due to many reasons like adding of new activities, increasing diversity of the activities of the firm and also the increasing complexity of the business conducted by the organizations. Therefore, it was required to modify the existing method so as to improve the functionality of the system. Therefore the authors in their study have suggested time-driven system of ABC. The time-driven model can be updated quickly so as to reflect the changes that occur in the undertaken processes and can be installed immediately and can be scaled to tackle thousands of transactions (Kaplan Anderson, 2003). As per the views of Cooper and Kaplan (1991), in the recent times the organizations are reducing their reliance on the traditional system of cost accounting. They are achieving this by developing the ABC system and implementing it in the organization. Initially, the cost managers used to implement the ABC system because they considered it as a precise way of calculating the costs of the products. But ABC has proved to be a very useful tool for conversion of various actions taken by the management into higher profits. The ABC system helps the managers to concentrate on those activities which can directly affect the bottom line of the organization (Cooper Kaplan, 1991). According to Edwards (2008), in the initial times, ABC was mainly meant for manufacturing industries where the productivity and the developments in the technology although had decreased the costs of labour and material but led to the increase in overhead costs of the organization. In the traditional method of cost accounting, the allocation of the costs was done arbitrarily on the basis of the machine hours and direct labour hours. But the cost allocation done with the help of ABC costing is much precise and accurate than the traditional method of cost allocation. In the ABC system, the costs are accumulated for each activity and then these costs are assigned or allocated to various products or services. The major advantage of implementing the ABC system is that it helps the organization in correctly pricing the products so manufactured by it (Edwards, 2008). According to Roztocki and Schultz (2003), the ABC has come into focus of various researchers and managers in the 1980's because of the growing distortions in the costing of a product due to using the traditional methods of cost accounting. The ABC approach is way better than the Traditional costing approach because it uses a two-stage procedure for allocating the costs to the products. It also uses multiple cost drivers to allocate the costs. The ABC system had many advantages but the outcomes of various studies show that the rate of application and implementation of the ABC in the organizations has been slower than it was expected (Roztocki Schultz, 2003). According to Lima (2011), there were many challenges that hampered the economic development of the cost accounting system in the 1980's. During the earlier times, the costing methods were devised in a way to allocate the direct costs because at that time the direct costs formed a large part of the costs incurred by the organization. But due to the increase in technology, there has been an increase in the indirect costs and a consequent decline in the direct costs. Hence, there was a need to implement the ABC in the organizations (Lima, 2011). According to Pete (2011), various challenges and the changes that are faced by the organizations have triggered the need of innovations in the financial and the costing management. Therefore, the companies operating in the current environment are using the enhanced systems of costing. Therefore, on the basis of the findings in this research the authors have suggested the companies across the world to employ the ABC and the ABM to manage their costs (Cardos Pete, 2011). According to Fei and Isa, (2010), due to the increasing complexity in the manufacturing firms, the implementation of the ABC is of utmost importance. It can be said to be one of the best strategic tools that help the management in decision making process especially the decisions relating to the pricing of the products and also to evaluate the profitability of the company. This research lays down the importance of organizational structure and culture over the technical and organizational behavior in the success of the ABC system (Fei Isa, 2010). According to Wegmann Stephen (2010), the ABC system was more of a conventional system of management accounting but later on according to the needs of the business and the growing complexity refined it to a large extent. The ABC system can now be seen as a globally accepted system which along with the allocation of the costs, can also be used by the management in the decision making and evaluation of the profitability of the organization (Wegmann Stephen, 2010). According to Kumar and Mahto (2013), ABC can be said to be a system which helps in the determination of the true costs of the product. ABC is comparatively a new system of cost accounting than the traditional systems but it is growing at a very fast pace. This method is becoming popular with the companies because this system is designed in such a manner which enables the organizations to get more accurate information of the costs. With the implementation of the ABC in the organization, the management of the organization can make decisions regarding the unprofitable activities and eliminate them from the system completely. This will help in increasing the profitability of the company (Kumar Mahto, 2013). According to Briciu Cpuneanu (2010), there are many tools which can be used to classify the costs on the basis of the ABC system so as to do a proper analysis of the costs. The ABC method uses various types of costs such as the variable costs, fixed costs, total costs and the indirect costs. Hence, ABC system is a very reliable system of allocation of costs and no costs can be left out from the process of allocation (Briciu Cpuneanu, 2010). According to the views of Mahal Hossain (2015), the ABC is a very effective tool to avoid any type of distortion to the costs of the products, which helps the organization to achieve sustainable development (Mahal Hossain, 2015). Conclusion From the above analysis of various researches conducted by the researchers, it can be concluded that the management of the company in question must switch over to the ABC system from the traditional system of costing because the outcomes from the ABC system are more reliable and accurate than the traditional system. Further, the ABC system can also be used for the evaluation of the profits of the company in a better manner, after taking into considerations all the costs which are incurred after the production of the products. References Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22(2), 105-122. Investopedia. (2016, May 20). Activity-Based Costing - ABC. Kaplan, R. S., Anderson, S. R. (2003). Time-Driven Activity-Based Costing. Social Science Electronic Publishing, Inc. Kumar, N., Mahto, D. (2013). Current Trends of Application of Activity Based Costing (ABC):. Global Journal of Management and Business Research Accounting and Auditing, 13(1), 1-15. Lima, C. M. (2011). The Applicability of the Principles of ActivityBased Costing System in a Higher Education Institution. Economics and Management Research Projects: An International Journal, 1(1), 57-65. Mahal, I., Hossain, M. A. (2015). Activity-Based Costing (ABC) An Effective Tool for Better Management. Research Journal of Finance and Accounting, 6(4), 66-73. Roztocki, N., Schultz, S. M. (2003). Adoption and Implementation of Activity-Based Costing: A Web-Based Survey. IIE Annual Conference. Proceedings. (p. 1). Institute of Industrial Engineers-Publisher. Shields, M. D. (1995). An empirical analysis of firms' implementation experiences with activity-based costing. Journal of Management Accounting Research, 7, 148.

Thursday, November 28, 2019

Federal Reserve and Interest Rates free essay sample

Analyzes capital market activity (employment, manufacturing, sales) leading up to the September 24, 1996, decision to not raise rates. The Fed has now raised the federal funds rate four times in the last eight months, and is poised to raise it at least twice more later this year. Yet the economy continues to exhibit runaway growth. Doesnt monetary policy matter anymore? Even during the mid-1990s there was some evidence that changes in interest rates did not have the same impact on real growth, as was once the case. During 1994 short-term rates rose three percentage points and long-term rates rose two points; yet the following year, the growth rate fell only 1.3 percentage points, from 4.0% to 2.7%. The old rule of thumb had been that a one-percentage point rise in interest rates reduced the real growth rate by one point the following year. By comparison, the 1990-91 recession was marked not only by rising interest rates, but also by an inverted yield curve and a cutback in credit driven by the reaction to the savings and loan scandals. We will write a custom essay sample on Federal Reserve and Interest Rates or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page

Monday, November 25, 2019

Definition and Examples of Linguistic Insecurity

Definition and Examples of Linguistic Insecurity Linguistic insecurity is the anxiety or lack of confidence experienced by speakers and writers who believe that their use of language does not conform to the principles and practices of standard English. The term linguistic insecurity was introduced by American linguist William Labov in the 1960s.   Observations While there seems to be no lack of confidence in exporting native models of English as a foreign language, it is at the same time almost paradoxical to find among all the major anglophone nations such enormous linguistic insecurity about standards of English usage. The complaint tradition stretching back to medieval times is intense on both sides of the Atlantic (see Romaine 1991 on its manifestations in Australia). Ferguson and Heath (1981), for instance, comment on prescriptivism in the US that quite possibly no other nation buys so many style manuals and how-to-improve-your-language books in proportion to the population.(Suzanne Romaine, Introduction, The Cambridge History of the English Language, Vol. IV. Cambridge Univ. Press, 1999) Sources of Linguistic Insecurity [Linguist and cultural historian Dennis Baron] suggests that this linguistic insecurity has two sources: the notion of more or less prestigious dialects, on the one hand, and the exaggerated idea of correctness in language, on the other. . . . It might be additionally suggested that this American linguistic insecurity comes, historically, from a third source: a feeling of cultural inferiority (or insecurity), of which a special case is the belief that somehow American English is less good or proper than British English. Indeed, one can hear frequent comments made by Americans that indicate that they regard British English as a superior form of English.(Zoltn Kà ¶vecses, American English: An Introduction. Broadview, 2000) Linguistic Insecurity and Social Class A great deal of evidence shows that lower-middle-class speakers have the greatest tendency towards linguistic insecurity, and therefore tend to adopt, even in middle age, the prestige forms used by the youngest members of the highest-ranking class. This linguistic insecurity is shown by the very wide range of stylistic variation used by lower-middle-class speakers; by their great fluctuation within a given stylistic context; by their conscious striving for correctness; and by their strongly negative attitudes towards their native speech pattern.(William Labov, Sociolinguistic Patterns. Univ. of Pennsylvania Press, 1972) Also Known As: schizoglossia, language complex

Thursday, November 21, 2019

E)Changing Roles in the Household Essay Example | Topics and Well Written Essays - 2500 words

E)Changing Roles in the Household - Essay Example Specifically the Equal Pay Act of 1963 was implemented to promote equal work and employment opportunity for men and women by mandating employers to pay male and female employees equally for performing equal work load except for work differences related to seniority and merits (Reuter, 2009). As part of strengthening the promotion of work diversity and gender equal rights, the Equal Employment Opportunity Commission (EEOC) was established in order to enforce the federal laws concerning work discrimination related to race or ethnicity, color, religion, gender preferences, nationality, age, and physical or mental disability (U.S. Equal Employment Opportunity Commission, 2010). As part of determining the current socio-economic status of women and the minorities in the United States including the significance and effectiveness of EEOC in terms of alleviating gender and racial discrimination within a work environment, this study will gather the most recent articles and news reports that has been published online particularly in the Wall Street Journal, news media, business journals, and magazines. Eventually, economics of race and gender will be tackled in relation to the gathered news and articles. Prior to conclusion, strategic ways on how the EEOC could effectively prevent the high incidence of work discrimination related to gender and race will be provided in details. Back in 2003, the entire U.S. workforce is composed of 69.9% White Americans, 13.8% of the African Americans, 11.1% Hispanics, and 5.2% other minorities (Hymowitz, 2005). Out of the White Americans who are employed, 84.5% of them are managers in small-, medium-, and large-scale companies (ibid). Statistics shows that gender discrimination in the United States is still present despite EEOC’s effort to avoid gender and race discrimination at work. In rare cases, there are some women and few individuals coming from the minority groups who were able to establish a strong

Wednesday, November 20, 2019

Children with Autistic Spectrum Disorder and Effective ways for their Essay

Children with Autistic Spectrum Disorder and Effective ways for their Educational Practices - Essay Example 25). . Nevertheless, all of the children who are diagnosed with a form of Autistic Spectrum Disorder have commonalities, and this paper explores what they are. Further, there are intervention strategies that can be successful in helping the autistic child negotiate the areas where he or she is most weak, and these are explained as well. What is Autistic Spectrum Disorder? Autistic spectrum disorder encompasses a wide range of the disorder, and there are different diagnostic categories for the syndrome, and these are Asperger’s syndrome, Kanner’s autism (classic autism), and â€Å"atypical† autism (Jordan, 1999, p. 1). The DSM-IV-TR states that the autistic spectrum includes autistic disorder, Asperger disorder, Rett disorder, childhood disintegrative disorder, and pervasive developmental disorder not otherwise specified (Ozonoff et al. 2003, p. 4). For purposes of expediency, the autistic spectrum will simply be known as â€Å"autism,† although Aspergerâ⠂¬â„¢s will also be delineated as such later in this paper Autism is a continuum, in that there are individuals with pure autism, which means that the symptoms described below are severe, to high-functioning, in which the symptoms are mild (Durig, 1996, p. 98). ... 19). One of the forms of autism is known as Asperger’s syndrome. Asperger’s syndrome is marked by social deficits, such as those seen in autistic individuals, yet language and cognitive abilities, at least early in life, are preserved (Klin et al., 2000, p. 25). While individuals with Asperger’s syndrome may not have impaired language, they will speak differently, such as children speaking like â€Å"little adults† by using a large vocabulary in a pedantic way (Mesibov et al., 2001, p. 12). Individuals with Asperger’s social deficits are less pronounced then autistic individuals, but they still have social difficulties. One reason is because individuals with Aspberger’s are generally unable to have a conversation, because they lack the ability to reciprocate. They will talk, but they will not listen. Because of this, they will have a difficulty making friends, and will often be teased (Atwood, 2007, p. 13). Individuals with Asperger’s also have difficulties with social conventions (Frith, 1991, p. 152), where an individual with Asperger’s has a desire to engage with others, unlike those with autism, but their capacity to engage with others is impaired by their social deficits (Rhode & Klauber, 2004, p. 33). As with autistic individuals, individuals with Asperger’s also have obsessive interests in different things, such as collecting facts and objects. They also tend to be hypersensitive to criticism (Schopler & Mesibov, 1998, pp. 12-13), and have a low tolerance level which leads o frustration easily (Dubin, 2009, p. 44). Not surprisingly, because individual’s with Asperger’s tend to be socially isolated and frustrated, therefore teens with Asperger’s run

Monday, November 18, 2019

Buddhism Philosophy Essay Example | Topics and Well Written Essays - 250 words

Buddhism Philosophy - Essay Example It is clear that everything in the world according to Buddhism has a purpose and is subject to change to fit their purpose. Every component in the environment has a connection that affects another with none having a permanent state. From the text, it is clear that healing according to Buddhism involves physical, emotional and spiritual in recovery from sickness (Barry, 22). It takes the holistic perspective that differentiates it from the conventional treatment that only considers treating the symptoms. However, the philosophies of Buddhism differ from other religions by purporting that there is no resemblance to God or future immortality. The differences originate from the perspective that everything is subject to change.The article extinguishes education, economic status, culture and social life as factors that affect people’s health. All these show the relationship of individual being with the environment where they live. There is a need to consider all relevant factors whi le dealing with health and diseases to ensure better prevention, diagnosis, and treatment. People always cause an impact on the surrounding and at the same time, the environment acts on them. Hence, Buddhism takes into consideration of mental, social and physical health status of a person when considering the healing process since there is interconnection in all. Treating the physical symptoms is just a section of the healing process. Suffering also forms part of human life that only ends when they cut links with things from the world.

Friday, November 15, 2019

Understanding culturally responsive teaching and multicultural educ

Understanding culturally responsive teaching and multicultural educ Multicultural education is all about students learning in different modes and about teachers responding effectively to recognize and detect the differences in learning. Culturally responsive teaching always focuses on perceived strengths of students and liaising between mismatch between cultures followed at home and the school. Culturally responsive teaching is a systematic approach to modern day teaching by taking into consideration many aspects of culture and its values. In a classical study, a professor at the University of Wisconsin, Gloria Ladson-Billings demonstrated the examples of a culturally relevant teaching module. The main goal of this study was to find out why some teachers were successful with teaching African American children what other teachers could not. The researcher also wanted to pinpoint those specific behaviors that made these teachers successful in teaching. For this study, she chose all parents and principals from four schools that exclusively taught African American children, to pick those teachers, who they considered excellent in terms of teaching. As one could guess, the choices made by principals and parents were entirely different. Principals They chose teachers, who possessed very low numbers of discipline referrals, who had very high attendance rates and top test scores. Parents Parents chose teachers who were helping, enthusiastic, interested in teaching students and those who actually understood that students want to mix with a community that had both white and colored students. The result In all, nine teachers, both white and black, were selected for the experiment. Out of them, eight agreed to participate in the study. The researcher conducted this study for several years; after many years of dedicated research, the researcher could observe many conflicting scenarios. Teachers who participated in the program were all different, each with their own teaching styles, strategies and personalities. The results that were pooled from the exercise were too confusing and the researcher just wanted to abandon the program because of these conflicting results. However, the researcher could suddenly find some remarkable, striking and subtle features that were associated with the experimental module. 1) All the eight teachers, who participated in the exercise voluntarily chose challenging schools, those were complex and difficult to teach. 2) All of them felt that they were responsible for the success of their students 3) Teachers were very sensitive and receptive towards race and class discrimination in society. 4) In fact, they wanted to fight bias and prejudice that were so common in schools 5) Lastly, teachers considered both students home and classroom as inter-related and connected. This perception helped them to learn from different neighborhoods. The methods used by the teacher were very interesting and refreshing. All of them respected other cultures, classes and religions. They also honored the crafts, customs and traditions followed in the community. Teachers also invited parents to share traditional experiences and customs of each community. Teachers cajoled students to learn and master both home and Standard English (home English is the one that students speak in their homes). One of the most striking and interesting aspect of the exercise was that even teachers were willing to learn from students and parents experiences and opinions. Eventually, the researcher, Gloria Ladson-Billings, could summarize the research findings and arrive at a package of principles for meaningful and community teaching. These culturally responsive principles are as follows: 1. Stronger self-esteem and self-image is possible, only when the students experience academic success and satisfaction. Students who do not believe in themselves or in their abilities may have very poor academic achievements. Students always like lessons that are in consonance with their learning styles. Students also like to learn the basic knowledge and skills those are necessary for achieving success in their classrooms. 2. To succeed in classrooms and elsewhere, students must develop and retain core competence. A home is where one can find opportunity for learning. Not many teachers teach about educational experiences that students could gain in a community setting. Many teachers teach just the classroom skills and techniques. The researcher made it a point to include community as a foundation for meaningful teaching. She believed that teaching should look beyond the traditional classroom. She wanted to avoid a perceived conflict or friction between the classroom and home. Teachers can create and set up and meaningful and positive academic environment by teaching beyond traditional classrooms and by integrating learning with the concepts, customs and traditions of local community. 3. It is possible to encounter and challenge social injustice by developing highly critical consciousness and awareness. An intelligent and culturally inclined teacher needs to connect and gel with the needs and of the students as well as the local community. He or he may also need to work hard to enhance and improve the quality of life experienced in the school and community. Stop and Think Just, ask this following simple questions to yourself Can you recall an incidence in your school when you felt a disconnection? Did you see an apparent difference between the life portrayed in the textbooks and the real world where you actually lived? Do you feel that the method used in the case study were effective? If effective, why do you think so? Can you relate students skills and experiences with the skills and experiences of the community from where they come from? Do you feel that culturally responsive principles work in your class? How do you enhance or develop your students core competencies? Schools are just like a sanitized bubble that is entirely insulated from the problems that are faced in the real world. As a culturally enabled teacher, you should try to break open this bubble, so that students can experience the problems of the exterior world. Culturally relevant classroom will try to confront and eliminate real social problems. You should know and learn what it means to be an effective and culturally responsive teacher, so that you can enhance and broaden your feeling of what it needs to become a successful teacher. Collate and accumulate the following viewpoints that help you to be a good teacher. To be a good teacher, you may need to consider Ladson- Billings three points and later imbibe certain skills, attitudes and knowledge. 1. The type of teaching methods and skills that you need to acquire to become a culturally responsive teacher. 2. An ability to diagnose and detect different needs of students and action plans for different learning styles. 3. Developing and harnessing critical thinking and cognitive skills to help students excel in their studies. 4. Acquire a skill known as wait time, where you will remain silent and listen to the answers given by all students. Note: Previous studies have demonstrated that teachers with the noblest intentions often fail to use effective teaching skills. Chapter 11 of this book, Becoming an Effective Teacher, will provide you additional equitable teaching skills that can help you fine-tune your teaching career. Developing Attitudes to become a culturally responsive teacher Attitudes are very important for every teacher. What type of attitudes do you want acquire, so that you can become a culturally responsive teacher? Do you have any meaningful methods that help you teach students, whose cultural background is entirely different from yours? Most of your students may come from similar race, ethnicity and classes. Most of us may share a common set of values and opinions, while the way in which we socialized in the past may also be quite similar. As you get ready to teach, you may work hard to go away from your familiar territory and search for different viewpoints. The more different you become, the more likely you will be capable to welcome diverse life experiences and attitudes that are meaningful and agreeable. To become a culturally responsive teacher of very high caliber, you may need to acquire skills and knowledge about various groups and their experiences. The amount of skills and knowledge sets that you possess may be insufficient enough to teach your students. The skills and methods that you use may be inaccurate as well. To become a successful teacher, you may need to educate about yourself, your students and their requirements. Try to know and understand the educational implications of your students cultural backgrounds. This chapter will assist you traverse this unique path. Just consider this example. A number of African American community members often prefer aural and participatory learning to writing. If you are adamant and bent on using writing activities only, then your students performance may come down. Research findings also suggest us that girls and women have the habit of personalizing knowledge, skills and prefer learning by the way of experiences and first hand observation. Make sure that you create personal connections and events that will definitely enhance the success rates of female students. The big challenge that all teachers face is the ability to acquire beneficial and accurate cultural insights that eventually assist them to connect their classroom with the underlying culture. This needs to be done while preventing the likelihood of falling into the trap of stereotypic thinking. Do you know that difference between a useful cultural insight and a destructive stereotype? If you do not know, the next section will assist you learn the essential difference between them. Knowing Stereotypes The second chapter demonstrated the essential differences between different stereotypes and generalizations. Here, we will attempt to evaluate and analyze them very closely. What are stereotypes? Stereotypes are the firm and absolute beliefs that all members of a particular group possess; stereotypes will have a fixed set of parameters and characteristics. The word stereotype took its birth in a print shop. It is almost like a type. It is also like a one-piece plate that repeats a particular pattern without any individualism. Today, stereotypic thinking relates to cultures that neglect individuality and is applied consistently to every member of a group. Stereotypic thinking is rigid and non-flexible. It is set on a particular form of thinking that is unfair and unjust. Stereotypic people always try to save their time bypassing their normal thinking process. Stereotypes are a set of special characteristics those are attached to a group of individuals, based on their allegiance to a certain group with no qualification of thinking process. People who are stereotypes always use highly simplistic words that border on a sense of rigidity. For example, they may use words like à ¢Ã¢â€š ¬Ã‚ ¦. All Blacks are or à ¢Ã¢â€š ¬Ã‚ ¦..All Hispanics are or à ¢Ã¢â€š ¬Ã‚ ¦ All Asians are. In fact, these preconceived expressions are applied to certain groups without making any distinction; most of them are pre-conceived ideas and expressions. In fact, stereotypes are the way of thinking in a sloppy and unfair manner that undermines the basic values of a culturally different school. Consider the following examples: A typical stereotypic line of thinking may be: 1) All Hispanics are very poor in studies 2) All Asians are academically very smart and intelligent 3) Jews are very rich 4) African Americans are very good in sports Note: Stereotypes are impermeable to contradictory information. Examples: 1) Go and find a very poor Jew 2) Find me a Hispanic person with a doctorate degree 3) Give me an example of an Asian student who fails in math test 4) Find an African American, who is not an athletic. 5) Find a European American, who is not clean and hygienic Each of these strings of thought process is a perceived anomaly and every one of them is an exception to the set rule. As a result, the stereotypes always endure and persist. A typical stereotype is very dangerous and it can hurt and damage peoples egos. Stereotypic thinking in a school can even more be dangerous, as it can impede learning process. It also inhibits the ability to search for new information, not just ordinary and contradictory ones. Threat posed by Stereotypes Just consider the following example of stereotype and try to assess its damaging nature. Opinion polls published in the recent past inform us that about 50% of white Americans agree and endorse typical stereotypes relating to blacks and Hispanics, like most of them are not intelligent and skilled. Such stereotypic thinking acts like a double-edged sword; they can influence whites, blacks and Hispanics in equal measures. They can adversely influence the expectations, behaviors of whites, while blacks and Hispanics should live in a society that professes such beliefs. Consider the following case study published sometime back: In a study, the researchers asked both the whites and African American students to take somewhat difficult verbal examinations. Two groups took the verbal skill test a control group and an experimental group. In the control group, students took tests in a typically normal manner to measure the intelligence. On the other hand, the experimental groups consisted of students and they did not know that they were taking tests. Here, the psychology of their verbal problems was put to test. The researcher made sure that the two groups were matched to keep variable parameters like abilities of the students, time to test and the quality of tests almost similar. Results In the experimental groups, black test participants were successful in solving twice as many unique problems, as the ones those among the control group. On the other hand, the white test participants could solve almost the same number in both the groups. In another similar experiment, researchers found out that performance level of black test takers was very bad, when the examiners asked them to enter their race and ethnicity type on the test form. The outcome that you see here in this study is very simple. The outcome relates to the stereotypic threat. A number of factors like can influence academic performance: Self image Trust on others A Sense of belonging towards others When you learn that there is stereotype, you are more likely to act like a stereotype than when it does not exist. When you care most about your academic performance, you are more likely to be vulnerable to stereotypic threat. Many research studies demonstrate that why African American and other ethnic students tend to perform very well in college tests than their SAT scores predict. In many cases, the standardized test scores cannot be taken as an indicator and they are more often misleading. Likewise, many other people often fail as victims of stereotype threats especially Latinos in English tests, females in math tests and elderly people on short-term memory tests. Sometimes, even a bright student with very strong test scores may fall a victim to stereotype mentality. In fact, even a bright white student is not immune to stereotype; white students failed to perform to their expected levels, when they heard about their comparison with the Asian students. In fact, no one is immune from stereotype threat. Stereotype can limit a students ability to perform well in academics. Stereotype can convince a student that intellect is a fixed trait, that some ethnic groups are more intelligent than others are, and that his or her future is determined at the birth itself. Mind you, your intellect is just like your brain and it can change and transform over time. Your potential is truly amazing. If you believe that you can teach your brain to become smarter and intelligent, to grow like what you can do to your muscles through exercises, you can easily eradicate stereotypic thinking from your mind. Similarly, you can even enhance your test score, as well as the academic excellence. As a teacher, you are also dealing with ethics, values and characters of your students. When stereotypes exist among your students, they can damage your students and their learning potential beyond repair. When you give proper instruction, your students can overcome any type of stereotype. A good anti-stereotype course curriculum is the one that represents unique diversity across all races, ethnicity, genders, religions and socio-economic status. If you have the ability, you can even confront stereotype directly, head on with full conviction. You may just need to explain what stereotype is and how students can neutralize it. Never ever, ignore the perils of stereotype and its ability to damage your students mind and academic career. Dealing with generalization Generalizations recognize that there are special trends within a wide swath of people. Al members of religious, racial and ethnic groups have something that is common to them. They also share many things together. Generalization has many special characteristics: 1) They can give you some insights 2) They do not signify hard and fast conclusions like stereotypes 3) They do not consider that everyone in a group possess a fixed set of characters. You can never apply this axiom to everyone. You can modify it, as and when you collect fresh and new information. There will be many exceptions to generalizations. It is so common to see people using most common words like many, commonly, often or tend to, as different forms of generalizations. They also recognize that people may belong to different groups almost simultaneously. Example You can find Israeli Jews, Asian Jews, Arab Jews and even Polish Jews. Yet, they are all Jews altogether. Similarly, you can find African Indians, Caribbean Indians, Fiji Indians or even East African Indians. Yet, they are all Indians altogether. You can get a hunch or clue about a group through generalizations. These clues could form very important links, when you are planning to teach your class. When you do not know anything about your students or when you know very little about them, generalizations could be very useful tools to feel the pulse of the classroom. Generalizations provide you an educated guess to learn more about your students. As time passes and when you learn more about your class, you can then reject those generalizations that are vague and false. Using generalizations to create a culturally responsive teaching module Is it possible to develop a culturally responsive classroom by using generalizations in the teaching modules? Assume that you have a number of Native American students in your classroom. Now, let is also assume that you conduct some research on the learning preferences of these students. After conducting that research, you will discover that these students prefer to learn their lessons in a highly cooperative group that cherishes community and family values to individual competition. With available results, you will decide to modify your teaching methods that actually cater to the demands of students. Rather than using the same old model of teacher centric approach, you may start working on several academic topics at the same time. You will design a teaching module that specifically asks open-ended questions that demand answers related to student experiences of life. You may also wish to wait for some time for your students to answer your questions. Usually, Native Americans tend to wait for some time to give their answers. Native American students also tend to respect natural and supernatural forces very much. They also like to see native Indian expressions, words and syllables apart from legends and signs in their course curriculum. When you give them a chance to learn, by the way of sharing rather than competition, your students can learn well and perform better. Generalizations are always flexible. With experiences of teaching a diverse group of students, you can easily acquire better skills and techniques that help you in confronting any type of stereotypes. With valued experiences, you can also become the most productive teacher, who can be culturally responsive and sensitive as well. Let us kick start that process right now in the next section. Journal Activity Why generalizations and stereotypic thinking is dangerous for the society? List some important reasons and find solutions to overcome them. Is it possible to create culturally responsible teaching module by overcoming stereotypes and generalizations? Think of some teaching modules that you feel are good for you and study them in detail. Pause and Reflect Have you come across instances of stereotypes and generalizations, when you were studying in your school? If yes, write them down and analyze them. Do you feel that your present attitude towards a culturally diverse classroom is conducive enough to teach without any inhibitions or limitations? Give reasons why you are capable enough to teach a diverse classroom.

Wednesday, November 13, 2019

Candide Essay -- essays research papers

Candide is the illegitimate nephew of a German baron. He grows up in the baron’s castle under the tutelage of the scholar Pangloss, who teaches him that this world is â€Å"the best of all possible worlds.† Candide falls in love with the baron’s young daughter, Cunà ©gonde. The baron catches the two kissing and expels Candide from his home. On his own for the first time, Candide is soon conscripted into the army of the Bulgars. He wanders away from camp for a brief walk, and is brutally flogged as a deserter. After witnessing a horrific battle, he manages to escape and travels to Holland. In Holland, a kindly Anabaptist named Jacques takes Candide in. Candide runs into a deformed beggar and discovers that it is Pangloss. Pangloss explains that he has contracted syphilis and that Cunà ©gonde and her family have all been brutally murdered by the Bulgar army. Nonetheless, he maintains his optimistic outlook. Jacques takes Pangloss in as well. The three travel to Lisbon together, but before they arrive their ship runs into a storm and Jacques is drowned. Candide and Pangloss arrive in Lisbon to find it destroyed by an earthquake and under the control of the Inquisition. Pangloss is soon hanged as a heretic, and Candide is flogged for listening with approval to Pangloss’s philosophy. After his beating, an old woman dresses Candide’s wounds and then, to his astonishment, takes him to Cunà ©gonde. Cunà ©gonde explains that though the Bulgars killed the rest of her family, she was merely raped and then captured by a captain, who sold her to a Jew named Don Is aachar. At present, she is a sex slave jointly owned by Don Isaachar and the Grand Inquisitor of Lisbon. Each of Cunà ©gonde’s two owners arrive in turn as she and Candide are talking, and Candide kills them both. Terrified, Candide, the old woman, and Cunà ©gonde flee and board a ship bound for South America. During their journey, the old woman relates her own story. She was born the Pope’s daughter but has suffered a litany of misfortunes that include rape, enslavement, and cannibalism. Candide and Cunà ©gonde plan to marry, but as soon as they arrive in Buenos Aires, the governor, Don Fernando, proposes to Cunà ©gonde. Thinking of her own financial welfare, she accepts. Authorities looking for the murderer of the Grand Inquisitor arrive from Portugal in pursuit of Candide. Along with a newly acquired valet named Cacambo, Candid... ...to the latter category, because they will admit no exceptions. Like Pangloss, Martin abides by ideas that discourage any active efforts to change the world for the better. If, as Martin asserts, â€Å"man [is] bound to live either in convulsions of misery or in the lethargy of boredom,† why should anyone try to rescue anyone else from â€Å"convulsions of misery†? Cacambo Cacambo sheds a subtle and interesting light on the philosophical themes of the novel. Unlike any other character in the novel, he inspires perfect confidence, both in his intelligence and his moral uprightness. He knows both native American and European languages, and deals capably with both the Jesuits and the Biglugs. He suffers fewer gross misfortunes than any other character, less out of luck than because of his sharp wits, and he lives up to Candide’s trust when Candide sends him to fetch Cunà ©gonde. Any reader tempted to conclude that Voltaire has no faith in human nature must reconsider when faced with the example of Cacambo. Despite the optimism Cacambo inspires, however, he is no optimist himself. His wide experience of the world has led Cacambo to conclude that â€Å"the law of nature teaches us to kill our neighbor.†