ShantanuT01/DACTYL-Pretraining huggingface dataset:
Variance analysis is an essential phenomenon in managerial accounting since it offers many benefits. In the video by SusanCrosson (2007), the presenter mentions that the reasons for using this analysis are that it leads to better management and allows managers to ask more appropriate questions. These questions should demonstrate why variances occur, which leads to better understanding and control over a situation. I can offer a few arguments to explain that this analysis can help managers make more informed decisions. Firstly, variance analysis can reveal that an organization fails to achieve the expected goals, which forces managers to make decisions to improve the situation. Secondly, the given approach is practical since it allows one to manage risks efficiently. It is so because this analysis can introduce controllable and uncontrollable variances, and this information helps choose suitable responses when it is possible to mitigate threats. Furthermore, Standard Costing is another essential phenomenon that can lead to better planning. Since SusanCrosson (2007) states that 95% of businesses rely on this approach, it is necessary to explain how it can lead to better decision-making. On the one hand, this strategy allows managers to calculate standard costs and compare them to actual ones. If this process discovers a variance between the two values, which happens when actual costs exceed standard ones, managers should investigate why the variable occurred and how to overcome it. On the other hand, calculating standard costs means that managers and organizations can deal with predetermined expenses. As a result, this information can be used for further planning and budgeting based on the calculated estimates. Managers can use this approach to identify whether it is reasonable and profitable to introduce any changes. Thus, the two examples have demonstrated that Standard Costing can lead to improved decision making. Reference SusanCrosson. (2007). Standard costing 6 recap va
Introduction The Gypsies are a nomadic race whose origin remains a mystery to many people. Some believe that they have Irish roots while others think they originate from India before travelling to Europe and America. In the olden days, Gypsies lived and travelled in wagons drawn by horses, but modern day Gypsies live and wander through the world in caravans. One can often recognize a Gypsy from the mode of dressing; their women prefer long colorful skirts and blouses with puffed sleeves and low necklines. Gypsy men, on the other hand, wear vests and brightly-colored poet shirts. Occupation Gypsies want occupations that limit exclusive contact with non-gypsies and also allow them to travel freely. Men engage in jobs such as metalworking where they make cooking equipment, tools, and grind knives. Gypsy women play the key role of peddling these wares from house to house. Fortune telling is also an occupation favored by Gypsy women and which they are most recognized for. It is also this practice that brands them as mysterious people because it involves the use of magic to foretell the future. Gypsies are able to perform this practice by reading palms, tea leaves, crystal balls and character. They earn money by predicting the future of their non-gypsy clients and providing talismans or charms to ward off any danger that the Gypsy predicts. Gypsies are skilled animal trainers with their forte being in horses and bears. They do not only train horses but also tend to the sick ones for profit. Furthermore, the Gypsies trade healthy horses for sick ones and collect money to square the difference. Then, they care for these sick horses and sell them off when they get better. Most Gypsies secure bear leader jobs because they know how to train bears to dance and entertain people. Interaction of Gypsies Gypsies mostly interact during festivals. They believe that every day should be a jubilation of life which explains why they have many festivals spread out through the year. One such festival is the feast of life which takes place from September to October. Gypsy caravans assist host villagers in harvesting their produce and in exchange receive a portion of the harvest. They celebrate this harvest during the month long festival and also make merry for the opulence of life. Additionally, they interact during the festival of spring fire annually held on March 10. This is a celebration of courting and engagement possible couples mark it by jumping
Introduction The material approach to religion implies the consideration of sensory experience as its central part. From this perspective, the perception of reality is based on the senses, which affect the aesthetics of one or another religious practice. This process is not incidental since the interpretation of human destiny and divine plan is possible primarily through the use of hearing and sight (Hanash, 2017). The reflection of their connection to the Sacred can be explicitly seen in the world religions, and their views on aesthetics present the patterns of cognition conditioned by senses. Hence, the paper aims to examine the sonic aesthetics in Byzantine chant and the Islamic approach to this notion in order to reveal the interrelation of sensory perception and religious arts. The Sonic Aesthetics in Byzantine Chant The first example of the use of senses is the sound of chanting, which was widely used by Byzantine churches. In this case, this aspect of worshiping could serve as an “icon” and attract people to them. One of the most known religious sites incorporating this element in its activity was Emperor Justinian’s sixth-century church of Hagia Sophia. It had a hypnotic impact on its visitors due to a specific organization of space that creates inimitable acoustic sounds (Pentcheva & Abel, 2017). Since this aesthetical side of its services was a unique phenomenon, it can be viewed as a symbol of this cathedral. This circumstance also adds to the emotional aesthetics of Orthodox worship, which is an essential part of the process. Thus, it is reflected in the liturgy, which appeals not only to the people’s intellect but also to their emotions and beauty perception (Pentcheva & Abel, 2017). This ceremony incorporates music as one of the central elements, and such an orientation of religious practices on it is confirmed by the history of Christianity (Pentcheva & Abel, 2017). In this way, it can be concluded that the emotional response of people is reflected in the accompaniment in the form of chanting focused on hearing as the principal sense in the matter. The Islamic Aesthetics and Quranic “Music” Another example of the appeal to the human senses is Islamic aesthetics. It is different from the Christian perspective and includes elements that can be described as both plain and ornate. These characteristics attributed to the religious sites are conditional upon the rich decoration contrasting the simplicity of walls and the structures as a whole (Hanash, 2017). Together with such visual aesthetics, acoustics plays a significant role in services. However, this part of the procedure has its specificities distinguishing Islam from other religions. They use Quranic recitation that can hardly be called music due to the lack of a proper melody. It is explained by the fact that people’s perception of this aesthetical aspect
In the construction of research designs, four basic elements have been known to apply. Among these elements, time is considered to play a key role in research design (Babbie and Lucia, p. 201). It is a common assumption that the root cause of any event does not happen at the same time as its outcome. Some period of time must elapse between the two. This has been demonstrated to be true of all cases in social sciences by Babbie and Lucia (p. 201). This element of time is usually represented in horizontal dimensions and is thus read from left to right. In view of this, it is inherent to maintain that majority of research designs entail observations and treatments done over time. Secondly, it has been established that the cause of any event may happen naturally or as a result of a treatment applied by the researcher, as argued by Babbie and Lucia (p. 203). In the same vein, Babbie and Lucia (p. 203) explain that when several treatments are under study using the same design, several subsets of this element are thus used in line with the number of treatments applied. The third element of research design includes all observations or measures carried out on the study using the same design. Researchers have agreed to depict this element as letter “O” every time the same observation is made in the design. Babbie and Lucia (p. 205) explain that this letter is used every time the subjects in the study are subjected to the same set of measures. But incase the subjects are treated differently; several subsets of the element are used to indicate the type of measurement given at each particular time. Finally, the fourth element involves the individuals taking part in the study under various conditions. In essence, these individuals, also referred to as subjects may be allocated to their conditions either randomly or following a certain criterion, where appropriate symbols may be assigned to each category. Other than the basic elements of research design, four basic ethical principles have been identified and should be observed particularly when carrying out research involving human subjects. Firstly, respect for persons participating in the study must be observed. This principle is exhibited by giving the subjects autonomy to freely deliberate on their personal affairs (Babbie and Lucia, P. 107). Additionally, the principle stipulates that all susceptible subjects must be accorded protection against any possible harm or abuse (p. 108). Secondly, it is obligatory for research to reap maximum benefits as much as possible while at the same time minimizing harms and wrongs to the subjects. This principle is referred to as beneficence (Babbie and Lucia, p.109) and outlines the acceptable standards in conducting research using human subjects. The third prin
In the article, the author explores the controversial problem of employer liability for sexual harassment and the challenges that companies would face as a result of a USSC decision. The ruling of the United States Supreme Court was that an employer was always liable for creating a hostile work environment when discrimination takes a form of a tangible action of employment. Previously, in a number of cases that used to deal with hostile environments, several courts had implemented more relaxed standards, thus finding that an employer was only liable in cases when they were negligent in establishing an appropriate sexual harassment policy. The new ruling was particularly challenging to employers because it held that they would be “vicariously liable” for harassment conducted by a supervisor because the latter was aided by the power of the supervisory position to carry such harassment. This is an issue because employers have limited grounds for defending themselves in court in sexual harassment cases. Employers would be highly likely to be ruled responsible for the acts of sexual harassment committed by their supervisors despite the affirmative defense, even in instances when they acted reasonably. A significant burden of proof is placed on the employers to show that they were not responsible for the harassment occurring in the workplace. Therefore, in practice, absolute employer liability is the main challenge. Because of this, organizations would have to enforce highly strict and limiting rules associated with the reduction of hostile work environments to avoid costly and reputation-damaging litigation. It is essential that employers invest effort and time in developing carefully-drafter policies and only hire trained and ethical personnel to avoid any litigation and the high expenses that are associated with them.
“A History of Violence” is a 2005 American thriller movie that is based on a novel bearing the same name and it tells the story of Tom Stall (Viggo Mortensen), a restaurant owner in the small town of Millbrook, Indiana, who lives with his lawyer wife Edie (Maria Bello), son Jack (Ashton Holmes), and daughter Sarah (Heidi Hayes). Through the lives of these characters, the movie depicts that violence is in the blood of the family members. Stall is a mild-mannered man, popular resident of the town and he seems to know everyone by name. However, this façade of normality is interrupted when he foils a vicious attempted theft at his restaurant by killing two-sought-after criminals in self-defense so as to protect his clients and friends. Heralded as a hero for his action, the life of Stall never becomes the same again as he attracts countywide attention. The story then becomes a classic tale of an ordinary citizen trying to do his best to prevent the escalating incidences of crime in the country. However, a man in a sharp black suit, named Carl Fogarty ( Ed Harris ), soon pays him a visit and accuses him of crimes he did some years ago in Philadelphia. Carl Fogarty: his isn’t a completely dead eye, it still works a bit. The problem is, the only thing I can see with it is Joey Cusack, and it can see right through him… right through your husband, Edie. I see what’s inside him, what makes him tick. He’s still the same guy. He’s still crazy fucking Joey! And you know it, don’t you? How much do you really know about your husband, Edie? Where he’s from, where he’s been, his life before he met you some 20 years ago? (The Internet Movie Database, 2010, introduction section). The allegations that Fogarty makes in the motel scene depicts that Stall has a long history of violence that he was trying to hide from. Violence was in his blood and he could not hide from it. More so, he was avoiding the media after his heroic act because he did not want his dark past to be exposed to the public. According to Fogarty, Stall was in fact a criminal called Joey Cusack who had efficient skills in killing. Fogarty reminds him that they still have some unfinished businesses in Philadelphia. In spite of Stall’s persistent denial, these accusations strain his relationship with his family members. Stall’s dark background is exposed more when Fogarty and his men go to his home so as to insist on his going back to Philadelphia with them. However, Stall succeeds in murdering them in his yard using the same accuracy he used before to slay the other two criminals. Another evidence that violence seems to start in the family is seen when Jack shoots at Fogarty and kills him instantly in defense of his father. After this s
There are many things people may suffer from: poor weather conditions, inabilities to achieve goals, wrong international relations, etc. However, people cannot even guess that the majority of problems are based on wrong human decisions. With all possibilities people have in their lives, they are weak because of the failures they make unconsciously. There are three stories that can prove that the beginning of the 1970s was one of the periods when inappropriateness of people’s decisions influenced the lives of millions. Howard Zinn’s Problem Is Civil Obedience discusses the events happened at the beginning of the 1970s. The author makes a strong declaration that the world suffers from a “topsy-turvy” diagnosis (Zinn 483). There are many wrong people are in jail and out of jail. All this is happening not because of the inability to follow the order and rules set by society. On the contrary, people can make mistakes because of their desire to be obedient. It is so easy to choose a wrong person as a leader of a country and believe in the power of his thoughts. A number of laws are introduced to people to be followed. However, if there is a person, who can answer which standards or conditions should be considered to check the appropriateness of law. Zinn underlines that it is one of the biggest human mistakes and delusions – the inability to realize that law is not always correct. Another powerful work about the possibility of wrong decisions made
Democracy and constitutionalism relate to each other. A country’s system of governance, which may be termed as democratic, should carry in its constitution the empowerment to reflect the freedom of the people to choose, as well as other issues, the rule of law, and the limit to which power of the state must be used and shared. In a democratic regime, it is believed-according to the democratic theory-that special forms of decision making, representation, and citizenship self-reinforce end up being “interrelated” (qtd in Larry 2008). Thus for a regime to be considered democratic, it must intertwine these three together in a special way. Representation, for example, should reflect the opinions of all the people or a majority of them in an attempt to carry out the decisions that have been made. According to Daniel (142-172; and in Larry 2008), democracy may take the definition of an “institutionalized argument” on what community, equality and liberty properly mean and their importance. The heart of democracy is said to consist of debates on legislation, elections, and partisan competition. Constitutionalism refers to having a government that is limited and to dividing and restraining the state power. Democracy implies the exercising of the state’s power in a potentially unlimited way. Where democracy is achieved by the majority, the judicial, and executive and the legislative arms of the government are controlled by these majorities (Spitz 1984; and in Liiphat 1991, 485). A democratic system should achieve values of fairness, transparency, accountability, even when certain institutions are entrusted with certain powers in that government where these institutions are not directly answerable to the voters. It is necessary to understand that a government may delegate duties and thus powers to an agency or an institution that is politically independent so as to ensure credibility in committing to policies of the regulation (Majone Giandomenico). Delegation of such duties should, however, be governed by a constitutional framework to ensure that the special interests of individuals are completely eliminated from the representation in these institutions. Excessive “one-man rule” witnessed in the ancient forms of governance should be avoided. The people involved in choosing such individuals should be outlined in the constitution and mechanisms put in place in that constitution to check the powers of such agencies or institutions. Democracy is necessary for the economic, political, and social development of any nation. Representative democracy would be stabilized by the participants being involved in an ethical and responsible manner, and this must be ensured by the constitutional order. The constitutional order should govern and allow for freedom of expression and participation of all citizens in social-cultural, political, economic, and religious
“In The Presence Of Mystery” is a book authored by Michael Horace Barnes addressing the concept of human religiousness. The author tries to trace the diverse forms of religious behaviors where he deeply focuses on the role of human beings in spreading religion (Barnes 2). He notes that religion has been transformed from the most primitive form to a more advanced state through use of anecdotes, myths, fork tales and literal illustrations (Barnes 4). This paper will critically reflect on the author’s contribution towards the understanding of religion and examine whether his thinking is beneficial or harmful to the society. Moreover, the paper will incorporate a discussion to defend the analysis made in response to the thinker’s perspective. It is apparent that most of the topics in the book are quite interesting since they make the reader to have a grasp of what religion is all about and the major landmarks that have shaped it to present moment. For instance, in chapter one that is titled An Enchanted World, the author discusses the aspects that define a primitive religion (Barnes 10). He explains that people sympathetically forms some beliefs that are closer to truth without tasting the real scenario of a particular matter. This implies that some people tend to believe in some things which they are less informed of how much power they possess and associated with divinity (35). In this case, people have some misinformed perceptions that are connected to some cultural accumulations thus creating a society of individuals with archaic minds. Another interesting topic is that of The Human Quest where the author uses theories to explain how humans seek to believe in gods and spirits (42). The author argues that culture make people comfortable to believe in the divinities irrespective of whether they are archaic or not. Moreover, A Supreme and Awesome Unity is a topic that addresses the fact that human beings are able to unify their belief in God and other historic deities. In line with this, the author confirms that man has an endless hunger for belief in divinity as portrayed in the topic, The Endless Quest . From a careful analysis literature, I am convinced that the author’s ideas are beneficial to the society. To a greater extent, his thoughts act as a mid opener to the society by questioning the basis of various religions. In fact, the author enlightens the society on the need to belief on a religion which they are most informed. This implies that they need to carefully scrutinize some of the religious beliefs in order to identify those that are real or false (Barnes 87). The author’s perspective helps the society to f