ShantanuT01/DACTYL-Pretraining huggingface dataset:
Accounting is a critical discipline in the commerce sector since it provides overall guidance on how to conduct business. Nevertheless, we can disintegrate this functionality into multiple roles. First, accounting diminishes the human burden to remember all the business details by offering a means to record the countless transactions undertaken. Accounting avails a means to store business data chronologically. The chronological storage ensures that any record pertaining to the entity’s operations is accessible. Secondly, accounting guarantees recording of an organization’s assets hence, preventing misuse and theft. Values of assets appear in ledgers accounts, T accounts and in the balance sheet. The reduction in an assets’ worth is an expense set off against an entity’s revenues. Accounting also assists in the determination of a business’s returns. This is a vital task of accounting since individuals indulge in business with a motive of profiting. Therefore, determination of profitability is a fundamental task of accounting. Accounting elaborates the charges that are allowable against an organization’s proceeds. Additionally, this discipline also establishes cash inflows that are proceeds to the entity. The profit results from deduction of expenditures from cash inflows. Accounting avails multiple details pertaining to an entity, subsequently aiding in decision-making in an organization. Accounting also aids in decision pertaining to the acquisition of capital and business operations (Needles & Powers, 2008). Basic terminology The debit side is an accounting terminology that denotes the left column of any account. Additionally, debiting denotes listing of an entry on the left column of any account. Conversely, crediting denotes inclusion of an entry on the rights side column of an account. These two terminologies are fundamental to this discipline and constitute vital concepts of accounting. Revenues and incomes represent common terms in this discipline. The terms denote monetary inflows into the entity. Contrary, expenses denote monetary outflows from the organization. Liabilities denote responsibility of the business towards other parties. Liabilities entail loans, creditors and unpaid expenses, which the business settles latter. Capital is a recurrent jargon in this discipline that signifies the monetary investment that finances the business. Capital is a vital constituent in the valuation of a business. Auditing evaluates records to establish if records make a fair representation of the entity’s monetary position. Auditing generates a report of findings that evaluate the reliability of accounts. Recommendations in the report have severe consequences on the outlook of a business. Balancing accounts imply offsetting of all credit entries against all debit entries in an account. The balance that results from offsetting of the entries represents an entry in other relevant accounts (Needles & Powers, 2008). Impact
Introduction The treatment of non-human animals and other biological organisms is discussed by many researchers and philosophers. They try to single out the principles that should guide people’s decisions when they need to take actions that can harm living entities. This paper will examine the ethical models that show how non-human entities should be treated. This discussion can be used to develop the best moral theory. Moreover, it is necessary to discuss various cases that require the use of ethical models. For instance, one can mention such issues as hunting or maintaining zoos. Anthropocentrism Immanuel Kant At first, one should discuss anthropocentrism because this model has long been viewed as the main ethical theory used for treating non-human animals. It has been supported by Immanuel Kant; this philosopher believes that the ethical duties of a person are related only to other people who are able to think rationally. Overall, this philosopher focuses on rationality as the main cut-off point. According to Immanuel Kant, no rational being can be treated as an object or an instrument, “not be used merely as means” (Kant, “Rational Beings Alone Have Moral Worth,” 55). Furthermore, one can say that some rational beings are more or less important. Certainly, Kant does not justify cruelty because this behavior is not compatible with rationality and deontological ethics. This behavior contradicts the duties of a person to other human beings. This philosopher relies on the deontological or duty-based ethics according to which people should not be viewed as the means of achieving a certain goal (Kant, “Rational Beings Alone Have Moral Worth,” 55). There are several limitations that should be considered. This thinker lays stress on the rationality as the main criterion that distinguishes human and non-human animals. However, the research indicates that some animals have a relatively high IQ. Furthermore, people owe a moral duty to infants who are not able to think rationality. Jan Narveson Additionally, one should focus on the ideas expressed by Jan Narveson, who argues that people cannot gain any benefits by protecting animals from harm (Narveson, “A Defense of Meat-Eating,” 193). In his opinion, being human is the main cut-off point that enables a person to determine when ethical principles should be applied. This thinker does not mention whether people vary in their moral values. On the whole, this thinker focuses on utilitarian ethics in order to back up his arguments. For example, Jan Narveson beli
Introduction The world today has so many dates that have been set for celebration for one thing or the other to the extent that almost all the dates of the year have been allocated for a certain cause. All days that are celebrated in the world are celebrated on a specific date of the year. They follow specific date cycles on which certain events happened thus setting precedence for people to remember and celebrate the date. The remembrances of these days are meant to honor specific acts that happened then because of the significance that the people celebrating the days attach to those acts. Some people or countries celebrate and or remember some days to appease supernatural forces. In fact, some communities who believe that failure to do so would lead to calamities befalling them due to the anger of the supernatural for not being honored in a certain way (Brady, 2001, p. 157). Most of the days that are celebrated have their have their origins in the ancient days when religion was pagan, or in early days when religions like Christianity were not widespread as it is today. In the present world, most of these days are mostly remembered as a way of celebrating the heritage of these communities’ tradition and not as a prerequisite for the original reason for celebrating these days. This paper intends to find out the celebration of St. Patrick’s Day, which is being celebrated to date in remembrance of St. Patrick of Ireland. Besides, it presents the cultural significance of celebrating it. However, one would ask, ‘who is St. Patrick?’ St. Patrick? Saint Patrick was a Romano-British religious Christian missionary whom people believe was born around the end of the 4 th century B.C in Britain and died on March 17 460 AD. The time that has been used in this case is termed as “believed” because there are no specific records to indicate that it is exact. Therefore, it should be construed to mean that it was around that time because literacy levels in society were very low in the ancient times. Therefore, records to such events were scarce. It takes so much research to add up some of the dates that may come up for coherence purposes. Saint Patrick doubled up as a missionary and bishop of Ireland who is believed to be the patron saint of Ireland. Although he was born a British, Irish raiders invaded and attacked his family’s estate capturing him and taking him away as a captive at the age of 16 years (Hyndman, 2013, p. 5). During his captivity, he became a shepherd who spent most of his time praying because he was shy and afraid of people. This effort made him a very religious person devoted to his Christian religion after which he started having dreams of converting the Irish people into Christianity. Therefore, he is believed to be the father of Christianity in Ireland because he afterwards became the bishop of Ireland. Saint Patrick broke off on foot after six years of being in captivity and walked for over 200 miles from county Mayo to the Irish Coast after hearing the voice of God telling him that it was time to leave Ireland. He boarded a ship and ended up in a Monastery in France. Afterwards he wrote that he dreamed
Introduction Equine nutrition plays a central role in rearing of horses because they are non-ruminant herbivores. Horses rely on the fermentation processes to digest cellulose in their single stomach. Normally, horses feed on forages, concentrates, pellets, and supplements. Given that horses are non-ruminant herbivores, they take small portions of these types of feed several times a day to allow complete digestion of each portion. In this view, the understanding of nutritional requirements and metabolic mechanisms is essential in the formulation of equine nutrition. Horses require calcium, phosphorus, and vitamin D as macronutrients that are important in the formation and the growth of bones. The proportions of calcium, phosphorus, and vitamin D in diet determine their respective nutritional importance because of metabolic interactions. Breidenbach, Revesz, and Harmeyer state that high doses of vitamin D increase excretion of calcium and phosphorus in horses (106). The statement implies that equine nutrition requires a delicate balance of calcium, phosphorus, and vitamin D because their metabolism interrelates. Therefore, the essay examines nutritional and metabolic importance of calcium, phosphorus, and vitamin D in equine nutrition. Calcium Metabolism and functions Calcium is an essential mineral in the diet of horses because it is a major constituent of bones. Horses usually get calcium from forages and concentrates made from lucerne or manufactured supplements. When ingested, calcium undergoes absorption in the gastrointestinal system and the circulatory system distributes to diverse parts of the body, where bone formation and growth occur. The body distributes absorbed calcium into tissues and organs using blood and extracellular fluids, and removes excess calcium through intestinal secretion, kidneys, and skin (Schryver, Hintz, and Lowe 102). Horses need calcium in abundance for they require strong bones for them to adapt to their functions. For example, racing horses require enough calcium in their bodies for the formation and maintenance of strong bones because their bones are prone to wear and tear during rigorous performances. Rourke, Kohn, Levine, Rosol, and Torobio state that calcium has structural importance in horses because it forms the skeletal system that supports horses against gravity, protects internal organs from physical damage, and hosts diverse structures in their respective positions (197). Hence, the structural importance of calcium enables horses to have stout bodies with the capacity to perform numerous functions such as racing and transportation. Calcium also has physiological importance among horses because it causes muscle contraction, regulates locomotion, boosts cardiac functions, and facilitates gastrointestinal peristaltic movements. Regarding muscle contraction, calcium interacts with actin and myosin muscle fibers,
Introduction People around the world are faced with various risks associated with disasters and emergencies. These risks include communicable disease outbreaks, conflicts, natural hazards, radiation and chemical incidents, the collapse of buildings as well as inadequate power and water supply among others (Peters, 2021). Researchers have recorded hazardous events whose magnitude are small-scale and with minor health consequences. In contrast, there have been emergencies and more significant disasters with considerable impacts on public wellbeing, community health, and health development. Such disastrous events affect the economy of a country, and the health of the people and lead to social and political impacts which significantly harm the global population affected. Effects of the risks are devastating and acute in the short and long term if not well managed. Various emerging trends such as climate change, population growth, poorly planned urbanization, migrations, and states of fragility have been found to be the major effects that accelerate tragedies around the globe. Managing Risks Managing risks is vital in safeguarding people’s lives from disasters and emergencies. It also promotes local, national, and global health as well as strengthens the resilience of a country. Establishing a sound risk management strategy is essential in ensuring the development, surveillance, and implementation of acceptable global tactics (Almeida, 2018). The strategies’ overall goal is to attain sustainable development objectives, identify early warning signs, reduce risk, and manage the local, national, and global threats to health. In this regard, the Sendai Framework of disaster reduction strategies has been adopted. Natural Hazards Natural hazards are the phenomena that lead to risks and disasters. There are three main groups which include: geological, hydro-meteorological, and biological risks. The phenomena under geological hazards include earthquakes, tsunamis, volcanic activities and emissions, landslides, and geological fault activities (Lee, 2019). They have devastating impacts which in most circumstances cannot be controlled or managed by human beings. Their impacts in different places over the past years have led to the loss of lives and the destruction of properties. Hydro-meteorological hazards include floods, drought, tropical cyclones, desertification, and snow avalanches. They are mostly linked to climate and adverse weather conditions. Biological hazards are characterized by an outbreak of epidemics, massive infestations, and plant or animal contagion. They are most uncommon but can have a serious negative impact especially when they last for long. The novel COVID-19 pandemic can be considered an example of a biological hazard ravaging the world in contemporary times. Despite the difference exhibited by the three categories, they all have a detrimental impact on the lives of human beings and their properties. Characteristics of the Hazard Every hazard has quantifiable
Executive Summary ADCO is a company in the United Arab Emirates that deals in oil and petroleum products. The company operates in an environment that is highly competitive. In addition, the company faces numerous challenges in its operations. There is need for the management to identify all the challenges that are likely to affect the business and its profitability. The management needs to come up with a strategy that will address these challenges. The aim is to ensure that ADCO does not lose its competitive advantage. This is a report addressed to the management of ADCO management about the problems that the organization faces currently and the suggested strategies that can address the problems. Company overview The Abu Dhabi Company for Onshore Oil Operations (ADCO) is a company that is located in the United Arab Emirates. The company, as its name suggests, deals in oil and oil products. Its operations are in the coastal waters of the Emirates in Abu Dhabi. The company became incorporated in the year 1978. Since the year 1979, ADCO has grown to cover an area of 21,000 square kilometers after relinquishment, an area that it has been responsible for operations. It was established by Abu Dhabi National Oil Company (ADNOC) with the major aim of exploring onshore oil. Its major products are oil and oil products. These are products that can be associated with a lot of environmental damage. In fact, the major cause of global warming is carbon dioxide gas that is emitted from burning of fossil fuels. Therefore, ADCO is likely to be faced with challenges of preventing the environment, especially at this age when most people and organizations are advocating for green production methods (ADCO, 2013). ADCO is headed by a CEO who oversees all the operations in all the divisions. There are various departments, each headed by a senior Vice President. The senior Vice President reports to the CEO. The employees in the various departments report to the senior Vice President. Its shareholders are various companies across the world dealing in oil as well as the government of UAE. Among the shareholder companies include BP, Shell, TOTAL, ADNOC, ExxonMobil, as well as PARTEX. It is important to note that the company is operating in a business environment that is becoming more and more complex. However, the company has a large network throughout the world, a factor that gives it a competitive advantage. Its shareholders are known companies that supply oil and gas across the world, thus they help the ADCO to secure a large market. Its ability to use technology and pr
Impact of the consumer-driven health movement on health care service delivery This movement has seen a shift from the acute-care to the chronic-care model which has translated to people living longer with more chronic diseases as a daily part of their lives. More health care consumers are rejecting the traditional ‘paternalistic’ approach to health care delivery and are demanding greater choice and control over health care treatment choices and decisions. Third-party administrators, health insurance plans, financial institutions, and providers have to realign their products and services to accommodate this market transformation. Impact of Bachman’s “five building blocks of healthcare consumerism” The success or failure of consumerism highly depends on whether these five “building blocks” are developed using creative approaches; efficiently delivered; and successfully integrated. Studies have shown that those people who adopt the first generation consumerism plans at an early stage are already experiencing positive results from the use of preventive care services and that their health costs are now lower than before. How HIPAA regulations protect the public’s privacy in regards to EMRs, PHRs, and health information used in social health networking groups HIPAA rules have limited the use and disclosure of personal health information by “covered entities” (e.g. Health plans-group, government insurance, etc) who qualify on a “need to know” basis according to HIPAA criteria. HIPAA also has Administrative Simplification (Title 2, subtitle 1) which stipulates that the U.S. Department of Health and Human Services (HHS) should adopt national standards for the use of electronic health information e.g. code sets, health identifiers. How CDHPs and HDHPs have changed health care service reimbursement and health insurance expectations The Consumer Driven Health Plan has played a big role in changing the health care service reimbursement system into one that gives the consumer economic purchasing power and leaves him/her with the responsibility of making decisions. Likewise, High Deductible Health Plans have revolutionized the health care reimbursement service by providing comprehensive coverage for high-cost medical events and a tax-advantaged way to help individuals build savings for future medical expenses. Difference between HSAs, MSAs, FSAs, and HRAs Pertaining to eligibility: HRA’s are for employees (current and former), MSA’s are for self-employed and small employers, HSAs – individual (who can contribute until eligible for Medicare) while FSAs are for employees in general. HRAs and FSAs are notional account types whereas MSAs and HSAs are accounts that are funded in a trust. MSAs and HSAs are fully portable accounts, HRAs are not portable (but plan sponsor may permit retirees to continue account). FSAs are not portable. When it comes down to funding mechanisms, MSAs are individually funded, HSAs: employer and/or individual, FSAs are not funded (employee salary reduction and/or employer credits). HRAs-not funded (employer “credits” only). Retail medicine and whether it should be of concern to health care m
Education remains one of the fundamental functions of every society since it equips learners with evidence-based ideas and concepts for resolving most of the predicaments affecting humankind. The natural environment has become extremely unsustainable due to the problem of climate change. Fortunately, many companies, individuals, governments, and communities have been on the frontline to pursue the idea of conservation. This discussion gives a brief summary of the aspects and ideas that different students stand to learn from the intended course. Intended Materials and Ideas The global environment has continued to suffer due to human beings’ misbehaviors and activities that have resulted in deforestation and the overuse of various resources. Several articles, online videos, and researches will form the basis of the targeted class. The case of Palestine will guide learners to appreciate and monitor the challenges many people have to experience in their lives. For instance, the levels of suffering and poverty have increased in the region due to the problem of desertification. The problem of clean water also makes it impossible for more people to lead high-quality lives. This example of Palestine seems to echo the pains many citizens in different parts of the world have to go through. The Arab Spring is a documented period when many countries in the Middle East and Africa launched new revolutions aimed at changing the existing leaderships. However, many historians have continued to ignore the realities or the possible triggers of such unrests. One of the selected readings will explain how the increasing prices of various food materials triggered such an uprising. The problems of desertification and poverty compelled many countries in the affected regions to import foods from Europe and other Asian countries. This development meant that the prices for such materials would be extremely high. With the challenge of climatic change affecting many societies across the globe, it would be critical for more governments and nations to remain prepared and implement effective strategies to deal with various issues that might emerge. Although global warming may not be the direct causeunrestests in different parts of the world, the outstanding fact is that it creates the best environment for more people to protest and force their leaders to meet their demands. The future might be worse since the world is recording unprecedented levels of deforestation, pollution, and destruction of natural en