ShantanuT01/DACTYL-Pretraining huggingface dataset:
Auditor’s report is a formal suggestion issued by an independent auditor or an internal auditor as a result of the audit process which is intended to be submitted to the users. The users include all the stockholders such as; the government, lenders and debenture holders, potential investors, the shareholders, the general public, insurers, customers, suppliers, stockbrokers, credit rating agencies, among others. The auditor report is considered a necessary tool when financial information is being reported to its users especially in business (Archer, et al., 1989). The directors who are responsible for the operation of the enterprise may prepare the financial statements in their favor at the expense of the users. The stockholders, therefore, require the report given by the directors to be certified by auditors and submit the opinion on the truth and fairness of the information. The auditors must prove that the statements prepared in all material aspects are in compliance with the financial reporting framework and statutory requirements and regulations. The auditor’s report plays an important role to the shareholders as they help them to understand how their investment is going on. It provides a starting point for those who prefer buying shares for the first time. Through the reports, the shareholders will be able to determine if the company is making profits or losses and finally make a decision whether to continue investing in the business or not. The auditing reports also protect the rights of the shareholders and keep them informed that they are not exploited by the managers and the directors of the company. The shareholders will understand the reasons why there are changes in the profits as they are always given in the report. The information contained in the auditor’s report is also essential to the lenders and the debentures when determining if they can grant loans to the entity. The profits margins of the business will help the lenders to calculate the interest rate payable to them by the enterprise. The reputation of the business is evidenced in their reports as audited statements increase the credibility of the enterprise hence it can help the lenders such as financial institutions to rate the credibility of the company. Therefore the lenders can rely on the audited report when granting loans or credit facilities. The information contained in the audit report is also useful to the government in various aspects. The tax authority which is a government body uses the reports of the auditors when assessing taxes to be paid by the enterprise. According to the statute, every entity has a liability to pay taxes to the government. The amount of tax payable varies from entity since this is determined by their reports which are different from one business to another. It’s also essential to the government when making economic policy decisions especially the ministry of finance (Schaefer & Peluchette, 2010). The nonperforming enterprises evident in the reports of the auditors can be taken over by the government so as to increase their levels of operation. The government will be able to know the value of
Rating of a product against various stages of the Product Life Cycle (PLC) depends on the characteristics and amount of revenue that a product generates over a specified monitory period. This essay forms an analysis of a ‘universal charger’ as a product category that covers a wide range of brands such as the solar-powered charger, mobile/travel charger among others. People mainly use them in charging mobile devices like the cell phones, cameras, music players, lap and palm-top computers. Currently, the world smartest and most portable devices are on the increase due to demand. They form part of everyday lifestyle. People want to be in a position where they are able to communicate from different locations. Their dependence on the portable gadgets becomes painful when the batteries power runs out. Currying various charger cords for each of these devices (mobile phones, cameras, music players, and computers) is cumbersome. It becomes worse when one must have access to electric power. The universal charger mainly caters for a person who travels widely and has to curry along multiple power cords and connectors for all the gadgets. Sometimes one has to curry the power converters to cater for different voltage requirements and plugging configurations due to difference of standards among countries. The universal power supplier is in growth stage and is an all-in-one product that caters for voltage differences and the different types of connectors. The universal charger is in the growth stage of the PLC. Globally, majority of people can afford and own the hand held or mobile devices. People prefer to have a main travel charger that can cater for various mobile appliances especially the mobile phones. When accessing remote areas the chargers are supportive due to the solar-powered choices. Overall, current usage rate is an indication that the product enjoying a constant growth rate but has not reached the peak. Thus is because most potential users have not known how to operate or manage the product while majority are not aware of the product existence. There is prospective increase on sales if clients become aware of the benefits the product provides. Marketers still face the challenge of bringing attention to the niche market, especially the constant travellers and those in rural setting especially in the developing countries. These additional market segments will cause increase of sales to catapult the product to maturity level of PLC. The product has already proven to be
The business environment today has become highly competitive. Any business willing to sustain itself through tight competition and impressive profitability in the long run has to devote its efforts in attracting new customers as well as retaining existing ones. Latest empirical research has demonstrated that the only way businesses can attain above goals is through long term customer satisfaction. It is against this reason that the term customer satisfaction attracted more attention in the last two decades. This paradigm shift in attention was due to benefits associated with customer satisfaction. Additionally, several studies have also supported the hypothesis that customer satisfaction increases price loyalty, positive word of mouth advertisement and boosts customer loyalty. Undoubtedly, customer satisfaction can be directly linked to customer retention and growth of a firm’s share in the market. To revitalize customer satisfaction, it is essential to carry out a customer satisfaction survey. This type of survey will point out the grey areas that have made customers to be unsatisfied. This forms one of the action plans and a basis for instituting measures that will eventually help in satisfying the customer. Notably, customers are unsatisfied because the orders taken are not completed in time. According to Matzler, Bailom and Hinterhuber (2004, pp. 271-277), customer satisfaction surveys are relevant since they either confirm or discount notions that have been held in an organization. In this particular case, customers are not satisfied because orders taken are not completed in time as agreed upon. The company needs to modify the mission statement and core values to reflect the value it places on its customers. The employees would then be extensively trained on how to meet customer demands; for example, sticking to the deadlines. Motivation levels act as measures of performance, and therefore, it is proposed that new means of motivation be instituted in the organization. Some of the motivation measures would be like supports mechanisms. According to Cooper and Burke (2002, p. 300), some employees are affected by problems in the work place and from their families. These can affect the performance of the organization, and therefore, it is crucial for the organization to come up with support mechanisms. The processing time of furniture has been a problem leading to failure to comply with the demands of customers. It is highly recommended that modern technology be integrated in processing of orders. For example, computation may help for easy retrieval of orders and technology of making furniture. Most importantly, it is proposed that there be a focus on quality of all outcomes. Since the comp
“ Rethinking the “War on Terror”: New Approaches to Conflict Prevention and Management in the Post-9/11 World” by Paul B. Stares and Mona Yacoubin In the article, Rethinking the “War on Terror” New Approaches to Conflict Prevention and Management in the Post-9/11 World, Stares and Yacoubin start by drawing an analogy between the present-day challenges. This is especially a terror threat and the twentieth-century struggles, such as the’ Cold War.’ The authors note that in the wake of the 9/11 attacks, the global perception of terrorism has been enhanced. This is because the attacks revealed that present-day terrorism, unlike the 20 th -century struggles, is a global conflict with no defined engagement rules. Moreover, its operations are highly decentralized, and motivation is based on religious beliefs and affiliations. In addition to that, Stares and Yacoubin point out that the lack of a proper definition of just what exactly constitutes a threat and the lack of a common agenda among the various terror organizations presents an obstacle. This is regarding combating this threat. According to Stares and Yacoubin, an epidemiological approach to defining the Islamic militancy reveals that this global phenomenon bears some characteristics of a disease. Therefore, an epidemiological analysis of the same can aid in the definition of Islamic militancy. Various epidemiological aspects, such as the disease agent, the spread of the disease, containment measures, protective and remedial measures applied, and the treatment of the vulnerable group, have been identified concerning the Islamic militancy. This has been helpful in drawing a comparison between the two. As outlined by Stares and Yacoubin, some of the containment measures include the destruction of the militants’ networks, their communication channels, and propaganda. Protective measures aim to ensure that the vulnerable communities are not brought on board, as far as Islamic militancy is concerned. This essentially involves the prevention of the spread of the Islamic Militant agenda. When it comes to remedial measures, Stares and Yacoubin prescribes that such measures should be geared towards remedying the situation in the Muslim world, which has acted as a source of conflict in the region for many years. This also includes adopting proper governance measures that will ensure that the government authority does its work efficiently. To sum it all up, Stares and Yacoubin stresses the importance of a proper definition of the terror threat, as far as its effective containment is
Introduction Generally, a child occupies a very important niche in the community and the society, as it’s the sole hope for the society’s future growth and development. Bearing this in minds of many persons at different authorities and organizations, investigations of the manner of molding children to attain and show behavior character reputable to the community is crucial. However, it becomes difficult to establish the kind of child by merely having a current physical look of the person, but it requires scrutinizing the individual past and present environments to well know the party’s character and personality (Ortiz, 2008, 23). The investigatory processes to know the individual’s character and personality involve the use of complex and simple approaches, and these serve to provide organizations or institutions dealing with child welfare with important information that would help them develop effective strategies and policies required in the protection of the child, as well as in correction of the child’s criminal deeds. Analysis Colleen’s Case: Missouri’s model Concerning Colleen’s case, it is vivid that she is being brought up by a guardian of close family members. She has led a desolate and unhappy life. This has resulted in the development of a high ill-tempered character in her life. Due to her high temper, she reacts emotionally against pranks, which ultimately shows the loss or lack of self-control. Such kind of reactions is also aggravated by her teenage stage, which is generally sensitive and delicate in one’s life. Her offensive reactions may thus be emanating from immature thinking, where an individual lacks the skill and mental ability to give a second thought to actions s/he intents to accomplish. Colleen’s tender age and mental immaturity have led to acting abruptly to activities that are beyond her powers, hence falling into traps of committing criminal offenses without her awareness. For instance, though trespassing is a surely wrongful act in the court of law, she commits the crime of involuntary manslaughter when attempting to defend herself from the woman’s attempted arrest. She emotionally faced the issue with full force without taking a second thought of the dangerous chemical weaponry material that she severely attacked her with, and consequently deprived her life. Following this attack, it is clear that she committed a criminal offense. As shown from the data is that her parents have neglected her, and this might be a major factor contributing towards this ill-tempered kind of life, or rather from the family life point of view, Colleen has not been properly nurtured to have the moral and social values imparted in her life. The absence of her father to provide the family basic needs and with her mother becoming a drug abuser, she the
Introduction Economics is the science of outlining the consequences of some anticipated or existing policy not only on some exclusive interest in the short term but the overall interest in the long- term. Economics in one lesson is an overture to the economics of free markets. It was written by Henry Hazlitt. He was an American economist, theorist, literary opponent and journalist. Economics in one lesson was printed in the year 1946. This book is an evaluation of prevalent economic fallacies that have nearly become a new convention. According to this book, economics is troubled by more erroneous beliefs than any other study in man. In this book, Henry puts his opinions forward and those of the Austrian School to the outlook of America. He strongly advocates that every American should gain knowledge on economics, fiscal policy and the connection of politics with the economy. He adds that there is no need for formal classroom attendance to gain this knowledge. Only reading and learning is sufficient. Economics in one lesson explains the most regular financial fallacies in a manner that is easily comprehended by all. The lesson is acknowledged in part one of this book. The lesson is that the skill of economics comprises of looking not only at the instantaneous but the long- term consequences of any deed or policy. It comprises of tracking the effects of that policy. This is not just for one individual but for all individuals. Part two of this book consists of twenty four sections, each illustrating the lesson by outlining the consequences of one common financial belief. It demonstrates common economic idea as a fallacy. The policy recommendations of this book include the support of free trade, resistance to any and all price regulations, opposition to price increases and resistance to simulative public expenses. The book states that men toda
Description of the product Biodiesel can be defined as the mono-alkyl esters of fatty acids which are got from vegetable oils or even got from animal fats. These products are then chemically combined with other chemicals like alcohol so that they can produce a chemical product which is known as fatty acids alkyl ester. The production of this compound also requires a catalyst which can either be potassium or even sodium hydroxide. The by-product of the reaction is glycerin which can be renewable in this case. The reaction, in this case, requires the following chemical reactions. 100lbs of oil+ 10 lbs of methanol =100 lbs of biodiesel + 10 lbs of glycerol. Biodiesel is produced from locally available vegetable and oil products hence meaning that the costs for these products are usually cheap. They also need less technology to produce them hence meaning that the expenses are a bit too little. (Bouche, 2000). History of the development of bio Diesel Company Biodiesel is a company that deals with alternative fuels for diesel engines and it is one of the companies which are getting high attention from all over the world. The company name is RJMM bio Diesel Company whose ownership includes three individuals who have contributed each 25% towards the start of the company. It has received so much attention simply because it is renewable. You find that its products can be renewable hence it has participated a lot towards the protection of the environment since this is one of the basic factors which are needed by a company, the protection and the preservation of the environment. The biodiesel company in this case is also important in that it can be used either in blends with the diesel fuels mostly in unmodified engines or can be used in its pure form. It also reduces the exhaust pollutants hence not polluting the environment just like other diesel engines. (Bouche, 2000). Ownership/ founders of the company The ownership of the company in this case involves the real investors to the company plus those who are involved in the daily activities of our company. The real founders of the company, in this case, involve four individuals who are Rose, Jane, Martin, and Mike. The four of us contributed each 25% towards the start of the company but we are not fully involved in the activities of the company but we are just investors to the company. The other owners of the company involve those employees who work in the company and consist of one general manager. The company has five departments and in each department, there are five supervisors whose work is to ensure that the activities of the company are done appropriately. This is a company which has employed so many people since we have twenty employees who work in our company hence forming part of the ownership of the company. (Callahan, 2000). The current size of the industry? Our company is one of the market leaders in the United States since we have been in a position to compete with other competitors hence le
Gender communications in the workplace imply different behaviors, perceptions, ideas, and ways of conveying them. According to Adler and Elmhorst (2018), two communication channels, verbal and nonverbal, can send signals for other people to interpret. While they are essential to the communication process, they also allow for numerous misinterpretations of the initial message. This paper aims to discuss a communication situation and the role of gender in its perception. There are various scenarios of communication between women and men in the workplace where the difference in perspectives can cause misunderstandings. For instance, a female manager asking her male colleague to do a task can choose the following way of politely delivering her message: “Do you think you can finish the report by Wednesday?” If the employee gives an affirmative answer, the manager would expect the finalized work on Wednesday. However, the female’s choice of courtesy words can imply high-level abstractions for her male colleague who does not see any obligations in her directive (Adler & Elmhorst, 2018). As a result, if the report is not finished on Wednesday, there is a communication failure due to different perspectives. It is worth noting that such a situation can happen between two female or two male colleagues as well; however, it does illustrate how gender differences can affect the efficiency of communications. Meanwhile, a more direct speech and different constructions could help avoid misperception. Specific language lowers the room for interpretation of the message and can help both parties be concise. Alternatively, the manager can follow up with a statement that clarifies that she expects the report done (Adler & Elmhorst, 2018). Furthermore, the male employee can be more specific about his intentions. For instance, he might choose to say, “No problem, I will submit the report on Wednesday” or, on the contrary, “I am unsure as I have several issues to tackle, but I will do my best.” Overall, poor communication in the workplace can damage the company’s efficiency but being aware of gender differences and knowing how to avoid miscommunications can help the business succeed. Reference Adler, R., & Elmhorst, J. M. (2018). Verbal and nonverbal messages. In R. Adler & J. M. Elmhorst, Communicating at work (12 th ed.) (pp. 191-255). McGraw-Hill Education.
Introduction Special education represents a unique educational environment for children and teens with learning disabilities. In this case, the philosophy of education endorses both the intrinsic value and the importance of knowledge. Strict moral and ethical principles are important for special education philosophy because they help professionals understand and develop unique professional skills and principles of education. On the other hand, strict moral and ethical principles are useful: as they help educators get along in professional field. A complete view of special education encompasses both aspects of knowledge and ethics. Main Text My philosophy of education is based on the idea that a teacher, working with students with special needs, needs strong sense of responsibility and duties. These orientations toward attitude have come to be embodied in different educational principles: liberal education and practical training. I believe that support and cooperation with students is the main principles of education philosophy. Certainly both parents and the school should communicate a view of learning to students, whether the students have learning difficulties or not. In working through all of these sorts of issues, it is significant to remember the broad view of learning field, humanity and the world which projects and the principles of justice and fairness, for both oneself and fellow students, which it implies (Greenslan et al 1998). I suppose that students with disabilities should be treated as other students but receive more support from teachers and parents. The doctrine of academic freedom means that an institution of learning is endowed with certain rights and responsibilities. In this case, the task and duty of an educator is to protect children from abuse and violation of their rights and freedoms as citizens Actions which are immoral, practices which are subversive should be eliminated in special education. The duty of a teacher is to create positive and friendly atmosphere in the classroom and help students to master knowledge and skills. Intellectual liberty is not automatically forfeited when a school seeks to perpetuate its identity. After all, academic freedom means honesty and not neutrality. Educators should incorporate multiple models of education and teaching practices, motivate and inspire students to learn and master knowledge and skills. The difficulty may arise when a school conceives too narrowly of what constitutes special education needs or of what counts as student and staff loyalty. before a helping hand is given, all of a school’s constituents should be distinguish grievous abuse of liberty from desirable diversity of opinion. The principle of special education demands that as much learning diversity be allowed as is consistent with the identity and aims of the school, even one with a specific identity. Building a positive climate and belief will support students and their parents and creates an environment of constructi