ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction The field of auditing has successively transformed itself from an amateur field in early 13 century to its mature current form in the 21 century (Gul, 2007). Today, the field is seen to have transformed itself into a developed complex system that is guided by formulated ethical, legal, and economic standards. At the same time, majority of present day auditors perform their functions independently as professionals. This can be evidenced not only in the actions of auditors to provide credible audit reports but also in providing assurance services for wide variety of business activities (Gul, 2007). Thus, the modern day auditors are believed to enjoy distinctive professional status in the society. In its origin, auditing has its place largely in western countries but over time, it has evolved to other societies like Hong Kong. In Hong Kong, auditing has played a major role in transforming the society as one of the reputed international centers for finance and business (Gul, 2007). The country regulates auditors and other financial reporters through a credited body known as the Hong Kong Institute of Certified Public Accountants (HKICPA). It is this body that today oversees all aspects of ethics, responsibility, and duty as it pertains to auditing in the country. Over time, HKICPA has transformed the field of auditing in the country and it is in this respect that this research paper aims at making analysis and evaluation at the adequacy of the current system of regulation of the auditing profession in Hong Kong. Generation of useful information will largely involve carrying out literature review of secondary data sources. The secondary data sources in this case will include books, journals, and reliable internet sources. Information generated will be in tandem with the objective and purpose of the research. Evolution of auditing body in Hong Kong England is credited as the place where first professional bodies were initiated (Gul, 2007). From here, there was wide dispersal of these professional bodies to other regions like United States, Australia, Canada, Hong Kong, Malaysia, Singapore, and other countries (Gul, 2007). British colonized Hong Kong and it is from this basis that auditing and the entire accountancy field in Hong Kong was pioneered by British in the country (Gul, 2007). At that moment, the British accountants and auditors had their head office in Britain. As a result, no formal accounting body existed and operated in Hong Kong until 1973 when
The factors affecting an organisation’s talent planning, recruitment and selection policy Four major factors affect the organisation’s approach to talent planning.  1. Staff turnover. Turnover produces many opportunities for new talents, causing organisations operating in sectors with high staff turnover to look for talents continuously.  2. Employee exit. The exit of employees due to retirement or contract termination can also create job vacancies. The remaining two factors are primarily related to the business’ specifics.  3. Business objectives. A change in business objectives might lead to the recruitment of new talents, particularly if the new objectives include cultural change, diversification of the working force, or capacity building.  4. Business operations. Finally, business-specific operational features can also trigger the search for new talents; seasonal production peaks, new projects, and business expansion will require new employees to be recruited. The benefits of attracting a diverse workforce Attracting and supporting a diverse workforce can provide many advantages, including:  1. A wider variety of viewpoints. Employees coming from different religious and cultural backgrounds may suggest new ways of doing things that could improve the company’s efficiency.  2. Better adaptability. Talented specialists from various backgrounds can enhance the management’s understanding of their cultures, thus improving the business’ strategy to attract more customers or expand to other countries.  3. Improved reputation. Having a reputation for being tolerant and supportive of different backgrounds can be advantageous for business in the current global age: people from many backgrounds prefer to buy services or products from a company that supports diversity. Appropriate recruitment and selection methods Recruitment and selection is not an easy process for the organisation. The specific methods and strategies used depend on three factors:  1. Budget. If the budget for the candidate search is high, the company could use the help of head hunters and recruitment agencies to find potential candidates or advertise the position via TV and radio. The additional budget could also be used to keep the vacancies at the top of the listings on various job sites.  2. Timeline. This factor is also crucial: if the vacancy is non-urgent, the employer can interview more candidates to ensure that the best candidate is chosen from a large pool of potential employees. Moreover, a longer timeframe can be used to conduct trial employment to ensure that the candidate is well suited for the job.  3. Type of job. This factor is likely to be the most crucial one for the selection of the recruitment strategy. If the vacancy is for a managerial position, the selection process should be as thorough as possible. For a regular position, the company would want to recruit young sp
Introduction Incentives came by and an investment ground was ripe. Financial companies had money to invest and the housing sector had room for investment. This can be a description of what was later to be seen as one of the world worst economic crisis. The subprime mortgage crisis that was experienced in the United States between the period of years 2007 and 2010 had its effect felt world wide. This discussion seeks to illustrate the financial and economic effects of the crisis. The paper will include the causes of the subprime mortgage crisis, its development and the global affects that it caused. Subprime mortgage Subprime mortgage is a mortgage to a person who has a low probability of paying back the loan. Though financial companies engage risk in giving loans, loans are normally given to people with credible ability to pay back the given loan. The subprime mortgage however breaches the mortgage standard by lowering the level of strictness on the qualifications on mortgage (Pritchard, 2011). Causes of the crisis Bianco (2008) explained that one of the reasons that caused the crisis was the escalated increase in the housing value. The value of houses started rising in the year 2001 and climaxed in the year 2005. The market equilibrium forces then had to bring down the risen prices. This saw real estate loose value to the point that the real estate valuations got lower than the mortgage loans. Another reason for the crisis was the low interest rates in mortgage and subprime mortgage in particular. The action by the federal bank to reduce short term rates in order to correct the 2000 recession was also a factor. The low rates that were reduced from about 6.5 percent to about 1 percent were a great incentive to overcrowd the mortgage system. This in turn shot up the demand i
Cognitive development refers to the gradual process through which the mind of a child goes through towards maturity. This process takes time because the thinking capacity and understanding is a gradual process. There are two theories that have been trying to explain the growth of a child’s mind, and that is Piaget’s and Vygotsky’s theories. This paper focuses on the facts provided by these theories and identifies their differences and similarities regarding cognitive development. Piaget’s theory contains four stages of cognitive development. The first stage is called the sensorimotor stage which commences from birth and lasts till the child reaches two years. Learning during this period is based on physical activities. For instance the child learns that he/she can explore the surroundings by crawling because he/she can not walk. As time moves by the child begins to stand and lean on objects that are on his/her path (Huitt & Hummel, 2003). Language skills begin to develop at this level but they are difficult to recognize because the words that the child attempts to utter don’t mean anything to those who are nearby. At this stage the child becomes acquainted to the objects that are ever present in his/her environment. This includes objects like television and electric lights and when the child is shifted to a different location such as another home without such appliances they may behave strangely because they reckon that’s not their usual residence. The second stage of Piaget’s theory is labeled preoperational stage. This phase of growth commences from two years till seven years. From the beginning of this period till the end the child becomes selfish, in that, he/she wants to have everything to him/herself. They don’t want to share anything with anyone. For instance, a child cries when another child uses her/his toy but he/she wants to use those of other children. Another example is when the child’s mother holds another child in her arms which causes her own child to cry due to jealousy. Slavin (2003) explains that at this stage verbal language is fully developed and is coupled with body symbols such as shrugging when they are not interested in something and nodding their head when in agreement. The third stage of Piaget’s theory is called operational phase and it occurs from the moment the child is seven years until it reaches eleven years. The earlier qualities of being selfish diminish at this phase. At this phase the child’s thoughts become critical which allows them to understand things better. The last stage of Piaget’s theory is called the formal operation level. At this level the child is able to use his/her mind to solve some problems in class such as in mathematics where the child is able to sum up the numeric figures to arrive at an answer (Huitt & Hummel, 2003). Vygotsky’s theory does not have any phases in its explanation of co
Introduction Despite having been in the market for more than four decades, brand computers remain as expensive as they were during the last decade. Besides, they sometimes lack the specific specs that a customer is interested in. Thus, it is necessary to acquire explicit knowledge on how to build and customized a personal computer that is relatively affordable. This reflective treatise attempts to prove that it is really not hard to build your own cheaper computer, than taking it somewhere to have it done, by following these simple steps. Building a personal computer Preparation and Materials In order to build a personal computer, it is necessary to choose the performance that you want by considering the aspects such as the desired processor speed, the memory, and storage capacity. This will ensure that you buy materials that will give you the desired performance level. This step is followed by getting the hardwares and tools for the actual construction process. The hardwares for a typical computer include the processor, motherboard, RAM (Random Access Memory), hard drive, video card, case, power supply, keyboard, and a mouse. It is important to carry out research on each hardware component before making a purchase. Fortunately, magazines such as Maximum PC, Custom PC, and PC World may give you an insight on the hardwares. The tools you may use include a set of screw drivers and screw holder. Step by Step Instruction Step 1: Verification The first step involves opening the cases to verify if all the components are in good state. It is necessary to observe personal safety by wearing a protective glove when opening the case. Step 2: Power supply installation Install the power supply by putting the motherboard into the case. Place the data and power lines in the backboard of the case. It is important to ensure that the power supply is properly attached to the motherboard. In addition, ensure that the power supply is stable enough to handle any power need in the computer. After installing the power supply, you should ground yourself to avoid power shock from the electrostatic discharge. Step 3: Motherboard installation Start this stage by unpacking the motherboard from its storage container. Place the motherboard on the work station table. However, be considerate of the fact that the motherboard is highly conductive and should not be placed on a surface with electric currents
Executive summary It is apparent that Macdonald’s operation and supply chains have enabled the company to gain competitive advantage in the global market. Recent survey reports demonstrated that the company has strived towards developing sustainable and dynamic strategies in order to boost its operation hence remaining top among its competitors in the dynamic business environment. This paper discusses how McDonald’s operation and chain management has given the company a competitive and sustainable edge. Introduction Research has revealed that consumption of foodstuff has become a common practice that has gained acceptability in society. Therefore, companies like McDonald have embraced the use of sustainable practices to boost their operations especially through the use of supply chains (Vignali 2001, p. 97). Since it is one of the vastest food service shops, the company has numerous franchised restaurants in several parts of the world. This has enabled the company to align its human resource and customer’s needs. For instance, McDonald has improved its operational management within the supply chains. This is one of the factors that have elevated its operations to a sustainable edge (Vignali 2001, p. 99). In other words, the company has developed a strong alignment between its franchisees and the suppliers making it possible to deliver great and relevant services to customers. McDonald’s operations are fashioned in a manner that they use franchisees to reach out the international market. From a careful review of history, there are more than 10,000 franchise shops that are managed and operated within and outside the United States. Notably, the company has been able to have direct contact with local consumers especially through franchise operation (Vignali 2001, p. 109). Moreover, the establishment of numerous chains in different parts of the world has enabled the company to reach out for large number of people t
Promises is a 2001 documentary movie that has received the audience award and has been recognized as the most intensely thought and provoking film featuring the conflict between Israelis and Palestinians through children’s viewpoint. The interaction among seven Arab and Jewish children has been displaced to define their attitudes, prejudices, and opinions about the war and conflict. While considering the documentary project from the perspective of the Contact theory, children’s constant communication and interaction will allow them to understand and reassess different outlooks on the situation and define new course of action. Such a perspective is justified because isolated confrontation is imposed by the firmly fixed stereotypes within one nation whereas widening bonds with other cultures can diminish prejudices, leading to efficient strategies for reducing the conflict between the identified communities. At the beginning of the movie, the interviews of Jews and Arabs have been presented before their meeting. In these interviews, children express their indignation and opposition imposed by the ideologies and public opinion. Nevertheless, both sides of the debate recognize that war conflict has no winners because it results in numerous deaths of peoples. The rigid criticism heard on the part of children seems to be influenced by the opinions of adults who experienced the conflict. Thus, Arab children believe that Israeli land belongs to them whereas Israeli children firmly believe in divine power and God’s promises that the land should be owned by Jewish people. However, children’s deliberation does not have sufficient evidence to confirm that they have grounds for blaming each other. All their convictions are premised on false stereotypes and misconceptions. Their outlook on Jewish-Palestinian conflict is also distorted by the cultural and ideological influences. Although children originate from the opposing backgrounds, they see no substantial obstacles for getting in touch with other children. By telling different stories about their life in Jerusalem, all the children come to a conclusion that war brings in destruction, death, and despair. Through portraying the realities, it is possible to notice how deeply the confrontation and conflict are rooted in both cultures. As Contact Theory confirms, children would still accept the possibility of talking to each other to understand the reasons for the war. Looking through the prism of backgrounds and children’s opinion on the issue introduces no actual conflict between cultures. The confrontation is premised on the aspiration of two different governments to gain power over the land. As soon as the direct communication is established, previous misconception disappears and children interact freely, recognizing no conflict. Such a situation justifies the theory and explains that the communication among children has been successful. In particular, both Jewish and Arab children were talking abo
In this paper I would like to discuss the resources that are available to the developers, using such programming language as ActionScript 3. In particular, it is necessary to discuss the content of various websites and their benefits to the learners. The first resource that I would like to describe is called ActionScript Technology Center 1 . This website belongs to Adobe Systems Incorporated, the organization that holds copyrights to this scripting language. This website provides guidelines for learning ActionScript 3 and explains the major applications of this tool. At this website, one can find instructions about the creation of animated objects, operations with text layout, coding snippets, building applications with ActionScript 3, and so forth. This resource also contains numerous tutorials and research articles that describe the use of Adobe Flash and Adobe Flex. Additionally, this web-based resource includes many samples, created using AS3. They enable a person to better understand the capacity of this programming language. I have chosen this website for several reasons; first, it is equally suitable for the beginners and for people, who have already mastered the key principles of ActionScript 3. Secondly, the information is properly organized and one can quickly find what he/she wants. Finally, the organization that sustains this website is very experienced, and it offers only reliable information to the users. Another resource, which is worth attention, is ActionScript 3.0 Reference for the Adobe Flash Platform . 2 It is also owned by the company Adobe Systems Incorporated. This website contains information about the classes, syntax, and event handlers. They are presented in alphabetical order. Furthermore, this website contains the list of compiler’s errors, character set definitions. One can also find valuable information about the differences existing between ActionScript 3.0 and ActionScript 2.0. Apart from that, this resource includes information about those packages which can support the Flash Platform. The developers, using ActionScript 3.0, can also find instructions concerning the use of various symbols such as attribute identifier, equality, concatenation, etc. Overall, this website is more applicable to the needs of experienced programmers who want to refresh their knowledge of this scripting language. The main advantage of this resource is that it can be used as a quick reference guide by developers. Another property of this resource is the conciseness of instructions. The reader does not have to skip through long paragraphs to see the gist of some information. This is why this resource has been selected among many. Such a website as ActionScript 3 Tutorials 3 can also be of great assistance to the developers. It offers step-by-step instructions for creating various visual effects by using ActionScript 3, for example, the waterfall effect, three-mirror kaleidoscope, tinting, color fountain, etc. One can also download the program code for each of t
Tutankhamun was a Pharaoh of Egypt, who ruled in the 18th dynasty. The death of Tutankhamun was mysterious, and there were no records to show his final days. The cause of his death was not established. It is, however, speculated that Tutankhamun was assassinated (O’Farrell, 2002). He was buried hurriedly due to the sudden death. His tomb was discovered by an archaeologist known as Howard Carter in 1922. The tomb was found in a place known as the Valley of the Kings (Westphal, 2012). King Tutankhamun’s tomb contained “a coffin consisting of three separate coffins placed one inside the other” (Sayre, 2008, p. 65). According to Sayre (2008), there were a lot of precious items found in the tomb, which took Carter a decade to empty from the tomb. Some of the items included jewelry, perfumes, and weapons, among other things. There is a belief of a curse at the tomb due to the events that occurred to those who visited the tomb. For example, a cobra ate Carter’s pet just one day after the excavation. Lord Carnarvon, the archaeologist’s financier, died of an alleged mosquito bite infection, while other horrible deaths occurred later