ShantanuT01/DACTYL-Pretraining huggingface dataset:
Case background Financial accounts are prepared to reflect a true and fair financial standard of an organization for the period that the accounts cover. In the case of Dhalshun Ltd, the company has not been performing well however due to pressure from investors and capital lenders, the company would like to report high profits to give an impression of a strong going on concern business. Andrew Jentai, the companies COO, has proposed a system that is aimed at reporting better financial reports. This paper discussed the decision of the COO from an accounting point of view. Whether Andrew’s plan will enable the company to report a higher profit for the year Andrew wanted the company to buy high volumes of stock since at the time they were low in cost and use the LIFO (last in first out) method of stock valuation. In LIFO, the value of a stock is equal to the value of goods that were stocked earlier. In this case, the cost of inventory is said to be going down. This means that those stocks that had been gotten earlier will be at a high price; closing stock will be higher.   * Gross profit = sales – (purchases + opening stock – closing stock) then From the above equation, if closing stock is high, then the gross profit reported will be high. Andrews’s method will meet its main objective of reporting high levels of profit. Positive and negative consequences of the proposed plan for the company and shareholder Accounting information given by a company should reflect its true financial position. The method above will keep the reputation of the company high, as stakeholders will believe that the accounts portray a true and fair value of the company. Shareholders will rejoice in anticipation of high dividends. However, the truth of the matter is that the company is not performing as indicated in the accounts. It ought to have had reported lower profits. In this case, the danger will come when the company fails to declare high divided as shareholders might anticipate. How the shareholders will see the management will not be pleasant. They might think there is embezzlement of funds in the company and this might be the start of negative perception towards them. The fact that the company has recorded a high profit does not mean it will cater to its financial obligation when they fall due. Therefore, the company is still in financial difficulties. Does it Comply with accounting standards? Accounting standards do not dictate the method to be used for the valuation of stock but leave this task to a company. However, it specifies that
The paper deals with cash transfer programs in developing countries, and the authors discuss the estimates of cash transfer to adolescent girls after the end of the CCT program and the outcomes thereof. The authors argue the necessity of young people gaining education instead of early marriage and childbearing. The program had just short-term improvements that did not strongly affect the lives of females (Baird et al. 170). Unfortunately, the paper refers to a small number of distinct references. Indeed, it has evidence on the timing of interventions for females to protect early childhood development. The paper is well structured, so a researcher can quickly look over the framework. The authors efficiently provide detailed statistics, so the data analyzed is relatively straightforward and evidenced. Moreover, utilizing the appendices with supplementary data is essential for the research. Having analyzed the statistics, the authors raise the question of whether cash transfers significantly affected females. It is notable to argue that there were no significant reductions in HIV, labor opportunities promotion, or measurable empowerment of women. Moreover, there are still few jobs for women in the formal sector, so females depend on farming and informal activities. The paper argues that safe and well-paid jobs will significantly contribute to women, especially by reducing child marriage, teen pregnancy, psychological distress, and HIV. The paper’s main conclusion discusses the absence of long-term results since only two years have passed since the program stopped. On the contrary, such a period of financial assistance might have been short. So, the paper sets the goals for further research, arguing that the beneficiaries of financial aid were practically in the same position as they had been before the UCT program. Work Cited Baird, Sarah, et al. “When The Money Runs Out: Do Cash Transfers Have Sustained Effects On Human Capital Accumulation?”. Journal Of Development Economics , vol. 140, 2019, pp. 169-185, Web.
When the works by Frida Kahlo, a Mexican painter of the twentieth century, were displayed in Europe, visitors highly appreciated them for their impressive dream imagery. However, Kahlo herself rejected this praise and argued that she painted not dreams, but her reality (Getlein 64). Kahlo’s Henry Ford Hospital is a self-portrait and a symbolic representation of the painter’s vision of reality (Kahlo, “Henry Ford Hospital”). Another interesting example of the symbolic imagery used for depicting the character’s inner world is a painting Woman Holding a Balance created by a Dutch painter, Johannes Vermeer, almost two centuries earlier than Kahlo’s self-portrait (Vermeer, “Woman Holding a Balance”). This paper will compare and contrast the oil on a metal painting by Frida Kahlo created in 1932 and included into the Collection of Dolores Olmedo Patino in Mexico City with oil on canvas Woman Holding a Balance painted by Johannes Vermeer in 1664 and exhibited in the National Gallery of Art in Washington, DC. The inward look and depiction of human experience is a common theme uniting these paintings, Kahlo in her self-portrait and Vermeer in his painting of a beautiful woman used symbolic imagery to represent the inner world of their characters. Although the first painting is a symbolic self-portrait and the other one is a realistic portrait of a woman, both of these works strike the audience with the powerful depiction of the women’s experience of suffering. Henry Ford Hospital is only one of Kahlo’s self-portraits which frequently included the imagery of numbness and grief expressions (“Pregnancy Loss and Visual Expressions of Grief”). Moreover, Henry Ford Hospital shows not only the theme of the lost pregnancy but also Kahlo’s depersonalized experience and enormous emotional distress as she felt that her body betrayed her (Clements, “The Origin of the World”). The symbols surrounding the bed on which the woman lies offer insights into her life situation. Above the bed, there is a baby, she had been expecting. A pink female torso and a pelvis, which she broke in an accident, symbolize the physiological aspect of the problem which did not allow Frida to give birth to a baby. A large scary-looking machine shows the terrible experience of miscarriage and the experience of being in the hospital. The flower under the bed has a sexual connotation. One more important symbol is the woman’s blood on the bed which is one of the most powerful symbols depicting her pain and suffering (Codreanu, “Dynamics of Blood). The theme of pregnancy is arguably raised in Woman Holding a Balance too (Getlein 64). The silhouette of the depicted woman offers the interpretation that she is pregnant. However, according to the explanations offered by Gregg, an expert working at the National Gallery of Art where the painting is exhibited, pregnant women were never portrayed at that time (Gregg, “Woman Holding a Balance”). At the same time, it was fashionable to be o
Abstract Organizational culture entails the way a business carries out its functions; it reflects on the ideals of a company. A firm’s values, actions, beliefs, norms, and practices show its overall culture. Procter and Gamble (P&G) has built its foundation on the innovation culture, as evident in the manner in which it has dominated the global market with products that satisfy consumer needs. With a strong innovative foundation, P&G has remained profitable even during the 2009 economic meltdown. The management has allowed all departments to go beyond the known limits or boundaries to generate better results. Description of Procter and Gamble Founded by two UK citizens, James Gamble and William Procter, Procter and Gamble is an American multinational company with its headquarter in Cincinnati, Ohio. The company deals in consumer goods, such as personal care products, disposal nappies, laundry detergent products, prescription drugs, and pet foods. Launched in 1837, the company took along time to conquer the market as it is today; it relied on innovation and creativity to manufacture and supply products that met the needs of the customers (Purpose, Values, and Principles, 2012). For instance, P&G started marketing ivory soap that could float on water, and went on to give employees a stake in the management process. The company made Cincinnati a regional hub for animal products. In 2009, P&G recorded total sales of over $80 billion under Robert A. MacDonald as the CEO. From mid-2011, the company has demonstrated steady quarter-
Introduction History is full of significant events that had great impacts on the lives of people and nations of the time. One of these great events is the Crusades, which were devastating wars undertaken by Christians against Muslims. The Crusades can trace their start to November 1095 when Pope Urban II made an appeal in France for the Knights to embark on a military expedition to free the Holy city of Jerusalem from Muslim power. The Crusade as to be a “war of liberation” since Jerusalem, which was regarded as the Christian holy land, was under Muslim control. In response to Urban’s call, over 60,000 Knights and peasants took up arms and headed East to fight against the Muslims and recover the Holy Land (Tyerman, 1998). The first crusade was followed by a series of other major and minor crusades, which continued to be waged until 1291. This paper will argue that the Crusades were a failure since they led to great losses for all the parties involved in the wars and they did not lead to any lasting benefits. Negative outcomes of the Crusades The crusades failed to attain their main objective, which was to recapture the Holy Land from the Muslims. When Pope Urban II called for the crusade, a Christian army marched to Jerusalem to reclaim the Holy Land and establish a Christian control in the area. Due to the dedication of the army, the First crusade succeeded in taking control over Jerusalem. However, the Christian armies were unable to hold on to the captured land and at the end; the Holy Land remained in the hands of the Muslims. In spite of many successive crusades, the Christians were unable to liberate Jerusalem (Nicolle 1986). In spite of all the finances invested in the war and lives lost, Europe’s Christians were forced to accept that they were not to be the guardians of the Holy Land. The crusades led to religious intolerance by the Muslims who had been the main target for the crusading forces. The crusades were primarily launched against the Muslims who were in control of Jerusalem and the Holy Land. Before the crusades, the Muslim rulers demonstrated tolerance to other religions and the Christians and Jews in the Holy Land were treated favorably. Nayak (2008) documents that the Islamic community accepted Christians and Jews as believers of an inferior faith and no persecutions were supported by the state. This good relationship was severely damaged by the crusades, which were characterized by aggressive attacks against Muslims by Christian forces. Nayak (2008) contends that the Crusades against Saracens “reversed the relationship between Christianity and Islam and created enormous damage” (p.273). The hostility started by the crusades continued to characterize the relationship between these two religions for centuries. Cities were robbed off old treasures and historical artifacts because of the crusades. The temples in Jerusalem were filled with treasures and relics that had been collected over the centuries. The Muslim rulers had not respected these religious ar
The flexible nature of the UK constitution has always created a major concern for Human Rights’ supporters. As Lord Wright wrote, “In the constitution of this country there are no guaranteed or absolute rights. The safeguard of British liberty is in the good sense of the people and in the system of representative and responsible government which has been evolved.” [The Business of Judging] Such an approach isolated British constitutional safeguards from the rest of the modern world where explicit mentioning of those rights was considered essential. Britain’s Lord Chancellor himself quoted, “The United Kingdom has traditionally adopted a negative approach to fundamental rights. This is based upon the principle of legality: the idea that the citizen enjoys the freedom to do as he or she pleases and that any interference with individual liberties must be justified by law.” [Texas International Law Journal] The immediate question coming to mind, then, is what is so different with the British constitutional system? The constitution of United Kingdom is distinctive in many ways. It is an intricate set of laws and conventions evolved over centuries. Then the fact that it’s un-written, can be amended by a simple majority of parliament and contains legal as well as social rules makes it a really odd one as against every other constitution of the world. [Why Britain needs a written constitution]. Such a complex constitutional system puts an extra onus on the shoulders of stakeholders. It enhances the power of the court to not only interpret the law but also create the law. On the other hand it requires a check on the courts to ensure that they do not go too far in creating the law rather than only interpreting it. The British constitutional system understands the fundamental rule that there are no legal limits on Westminster’s ability to legislate. Under this rule the court has no authority to question the validity of legislation. It can interpret legislation but it can not negate it. The court’s power to create laws only exists in the absence of a clear rule. Here, we are not concerned with other aspects of this constitutional principal but as far as Human Rights are concerned the UK had to move on as the world moved towards more explicit rules and procedures governing human rights. Naturally, the impact of the European Court on Human Rights (ECHR) was the most important for UK. There were heated debates over whether a Bill of Rights to incorporate EU regulations should be introduces in this regard. The supporters of this idea pleaded that common law was not providing sufficient safeguards for human liberty. They also pointed out that judicial system needed clear-cut guidelines for how to tackle human right issues.
In the movie Barbie Nation, we can see some examples of how Karl Marx explains the fetishism of commodities. We see how workers value the product “Barbie”, even more than their own lives. At the same time, capitalists who are rulers or owners, value this product over the workers who produce the object. Capitalists by the power of the money they control societies. Actually, they control the majority of people. Karl Marx argues that, through the production process, products become powerful objects, more valuable than workers who labor in the production process. The economy dominates people’s thoughts and ideas making them believe in the magic of the produced products. In other words, people think that objects are more powerful and valuable in their own right and this leads to the fetishism of commodities, which is influenced by the production of goods. Barbie is one of the objects that have a magical power over many classes in society regardless of gender, sex, or class. Materialism refers to a scenario where institutions, our ideas, and thoughts are controlled by the economy (goods). People become slaves to a certain object be it inanimate or a natural object. People often buy things like Barbie to make them feel good even if they do not have enough money because they are stressed. Usually, they are stressed economically; ironically, they spend money to feel better. In fact, the same people who buy
Background Cardiovascular disease is the leading cause of death for both men and women worldwide. According to the World Health Organization (2017), in 2016 alone, 17.9 million people worldwide died of heart disease, accounting for 31% of total deaths over the span of the year. Out of those 17.9 deaths, 85% were caused by a heart attack and stroke. Given the epidemiology of heart disease, one may speak of a full-blown epidemic taking over the world. Not only is the number of heart patients increasing across the globe, but the condition is starting to affect younger demographic cohorts (Gehani et al., 2014). Another trend that is raising concerns is the prolonged life expectancy in high- and middle-income countries due to the quality of life and access to healthcare. Improved longevity inevitably leads to a surge in heart disease due to old age being one of the contributing factors and a natural cause of developing heart problems. The burden of heart disease is putting a strain on national economies, calling for preventive measures rather than handling the consequences. The Middle East is a region that has lately been drawing interest of researchers in regards to cardiovascular epidemiology. The transcontinental region is economically diverse with countries’ standings ranging from low- to middle, upper-middle, and high-income (Narula, 2017). Despite the differences, the Middle East displays trends in cardiovascular diseases reminiscent of those in the West. Heart disease has grown to be the leading cause of death in the entire region, slightly surpassing the world average in prevalence (34% vs. 31% of all deaths) (Narula, 2017). What makes researching the issue of CVDs in the Middle East compelling is the re
Gelatt, Julia et al. “Navigating the Future of Work: The Role of Immigrant-Origin Workers in the Changing U.S. Economy”. Migration Policy Institute , 2020, Web. The report illustrates the role immigrants play in the evolving U.S economy. The authors begin the text by indicating that the foreign nationals were responsible for the 83% country’s labor force growth between 2010 and 2018. The document projects that the group is crucial to the developments in the working-age population through 2035. The strength of the information lies in its in-depth analysis of immigrants’ racial and ethnic challenges and their effect on the country’s future workforce. The authors are policy analysts at the Migration Policy Institute (MPI) and, therefore, make the contents credible. MPI. “Amid U.S. Demand for Higher Skills and Education, Credentialing Immigrant-Origin Adult Workers Could Be Key” . 2019, Web. The press release by MPI attempts to explain the increasing importance of adult immigrants in the United States’ workforce. The document predicts that the country will be short of about 8 million workers by 2027 because the current native employees are aging. On the other hand, the approximated number of immigrants in the region is 58 million, and the group is projected to be the main source of the future labor force. Unfortunately, more than half of this population lacks post-secondary education, which is crucial for an effective workforce. The source is essential to the study because it gives statistical evidence of the need for education among immigrants to improve their contribution to America’s human resource. Sherman, Arloc et al. “Immigrants Contribute Greatly to U.S. Economy, Despite Administration’s “Public Charge” Rule Rationale” . Center on Budget and Policy Priorities , 2019, Web. The “Public Charge” rule was developed to deny immigrants who have the potential of being a liability to the county from gaining entry. This law assumes that most foreigners are poor and are likely to cause financial constraints for the government. However, it does not consider the positive contributions the foreign nationals make to the country. Consequently, the report evaluates the impacts they have on the economy. The authors illustrate that immigrants work at higher rates than the natives and occupy close to two-thirds of most industries. The authors are professionals in immigration services and policies, and therefore are classified as credible sources. According to Gelatt et al., the United States is ranked as the largest hub for immigrants globally. However, even though it is faster and easier for foreigners to assimilate in the U.S, the immigration policy has become a matter of debate in the region. Most of the arguments revolve around the cultural and financ
Introduction of Firm Monsanto Inc. is currently a profitable company that produces and markets a wide range of products for the agricultural sector. From the 1990s, this corporation decided to transition to biotechnology in order to maximize profitability. Its leading products include herbicides and genetically modified (GM) seeds. In 2009, it recorded revenues amounting to over 11.7 billion US dollars (Pitt & Koufopoulos, 2012). This paper gives a detailed analysis of Monsanto’s competitive advantage, current problems, and possible solutions. Overview of Firm Competitive Advantage Monsanto has a powerful model that makes its competitive in its industry. It focuses on products and GM seeds that can feed more people. This corporation markets them in different regions, including Africa, Asia, North America, Latin America, and Europe (Pitt & Koufopoulos, 2012). It also takes the issue of research and development (R&D) seriously. Finally, it has adequate resources and assets that promote it performance. Problems Statement The future of Monsanto depends on its ability to solve emerging issues and focus on the needs of its global customers. The main problem affecting this organization is the increasing level of controversy from different stakeholders for producing unsustainable products and resistant crops in an attempt to maximize its sales. Monsanto might, therefore, lose its competitiveness in the future (Pitt & Koufopoulos, 2012). Additional problems include the increasing number of lawsuits and the uncertainty associated with its products. Alternative Solutions This organization needs to consider various solutions to address the outlined problems. The first one revolves around R&D to ensure that all existing and new products are improved to fulfill all stakeholders’ needs (Dizon et al., 2015). This option will result in environmentally-friendly products.   * Pros: This solution will deliver superior products, minimize lawsuits, and empower more stakeholders.   * Cons: This option is expensive to implement and it will current operations. The second solution is to continue its current model and deliver its produc