ShantanuT01/DACTYL-Pretraining huggingface dataset:
Canada Revenue Agency (CRA) is one of the leading revenue-generating agencies of the federal government of Canada. It has changed the lifestyle of Canadians and businesses in the country. The CRA has created a good environment for both taxpayers and businesses. CRA changed its name from Revenue Canada to Canada Revenue Agency in a bid to provide for a more streamlined effective approach to tax administration in the nation. Thus, the institution was able to provide better quality services. Therefore, the CRA is in a position of influencing many individuals, their investment behavior, economic development, and the economy both positively and negatively. Despite some of the contributions of CRA to the Canadian economy, there are some criticisms to justify its negative implications on the economy and finding the ways to solve the problems. Those in support of the report would argue in favor of the CRA report card, which outlined that the CRA provided timely information to business people and taxpayers and that it was involved in maintaining proper and effective compliance to the tax system. According to the report, a survey done in 2007 showed that 472 tax practitioners as well as small and medium enterprises SMEs have provided tax services to their clients since they rely on the services of CRA. Moreover, it provided in-depth information of the performances of CRA and recommendations on how it can improve the services to all the taxpayers. Another justification for the advantages of the CRA is that the report indicated that a continued use of IT has provided secure and responsive Canadian tax benefits and delivery, therefore, enabling the handling of large tax volumes, benefiting transactions accurately, providing timely information, and improving efficiency and cost-effectiveness. This is done through direct relationships and working together with shared services Canada, which ensures that better and reliable information technology is provided to the CRA. Therefore, such collaborative approaches encourage effective governance and development of business processes on IT projects. The report card indicates that CRA has encouraged integrity and security, which is still something to admire about the institution. Such a task is done through the updating the CRA’s Integrity Framework and procedures for addressing employee misconduct aimed at improving the internal and audit control system. For example in 2013 the CRA undertook a comprehensive review of the security policy instrument which protects taxpayer’s information and introduce major processes aimed towards mitigating the risks and supporting employees in their responsibilities. The report also shows that the CRA has provided quality services to Canadians. For example, a survey conducted showed that 26% of the business owners in Quebec responded and rated CRA to be effective in terms of service delivery. The report still claims that the CRA has encouraged greater accountability. For example, the Canadian minister of national revenue stated that all the CRA agents were to have identity numbers and trained on how to provide better answers from their callers. This
Introduction For millennia, Plato’s famous dialogue “Phaedo” (in which Socrates strives to convince his disciples that one’s soul is immortal) never ceased being referred to as such that represents a high philosophical value. There is nothing incidental about it – the close examination of Socrates’ arguments, in this regard, will reveal them being logically sound and consistent with people’s unconscious desire to have their lives extended into eternity. The author of this paper will outline all four of the philosopher’s lines of reasoning that a person’s soul is immortal while promoting the idea that it specifically the second one, concerned with one’s possession of an a priori knowledge of what even the most abstract notions stand for, which should be deemed the most convincing. The rationale behind this suggestion is that, as it will be shown later in the paper, there is indeed a good reason to believe that this particular argument correlates well with what appears to be the practical implications of the most recent discoveries in the field of quantum physics. Four Arguments Opposites Argument The philosopher’s first argument is reflective of his understanding of the dialectical nature of the relationship between causes and effects. According to Socrates, all the opposites in the world cannot exist without each other, for they derive out of each other while defining each other’s essence. Without the notion of “greater”, we would not have the notion of “lesser”, without the notion of “heat” it would be impossible to explain what the notion of “cold” stands for, etc. Life constantly breeds death, and, consequently, death must give birth to live. The philosopher uses this observation as such that proves the transmigration of souls: “The living come from the dead… no less than the dead from the living and, if that is so, it seems to be a sufficient proof that the souls of the dead must be somewhere whence they can come back again” ( Phaedo , p. 63). Thus, according to the philosopher, the fact that the “unity of the opposites” accounts for the most fundamental principle of the universe’s functioning, is alone suggestive of the existence of a spiritual realm, in which people’s souls lead their “afterlife”. Recollection Argument All individuals, suggests Socrates, are endowed with some kind of intrinsic knowledge, which they seem to possess since the time of their birth, and which can be “recalled” while they interact with the surrounding reality’s physical emanations. The philosopher exemplifies the process with respect to how people instantly recall their loved ones, after having glanced at some physical items that used to belong to the former. Therefore, our whole lives are nothing but the process of a continual recollection of our long-lost essence, as individuals. Hence, the phenomenon of deja vu , as described by Socrates: “When a man sees or hears or in some other way perceives one thing and not only knows that thing but also thinks of another thing of which the knowledge is not the same but differ
Lease has been categorized into capital (financial) and operation lease. Funds lease or rent bears an asset and a matching burden at the current value. The value is at the minimum lease payments. Minimum lease payment refer to the rental payment made during the period of the lease in addition to bargain value or any penalties as a result of non renewal of the lease by the end of the contract(Nailor & Lennard 2009, p. 43). Capital asset assigned a depreciating factor over time the same as the other assets. The liability is reduced as the lease payments are made. Operating leases attract rental payments, which are paid simply as expenses. Bookkeeping for capital lease engages the “lessee accounting for them as if assets or capital leased were obtained on monthly rental payments and the payments were based on a principal and interest on the principal” (Nailor & Lennard 2009, p. 44). Once payments are carried out every month, the liability or burden reduces and in that respect price of the asset is devalues with the devaluing factor. By the end of the contract, the liability is zero and the lessee has to renew the contract. Budgeting looks at the scoring whereas accounting can be looked at as the statements that are captured financially and they give the reflecting of the status of the assets in the organization. This is an important component for any organization as they play role in informing decision making especially when looking at any changes in the lease agreement aimed at circumventing any future possible scoring opportunities. In this situation we see the capital lease taken into account instead of operating lease which may not be representative in such situation and may not give an appropriate picture at this phase of the discussion and decision making process. In most scenarios the lease applied, the reporting of the organization or company assets has to be changed in the financial statement (McGregor 2006, p. 34). In instances where the lease is considered as an operating or working lease; all the payments made every moth will be considered as the leasing operating expense and used in the course subtracting income tax. Consequently, no acknowledgment of capital or financial burden in such situations. However, there has been confusion on when to treat leases as capital or operating. As a result, the International Accounting Standard Board (IASB) has developed a discussion paper to propose abandon the boundaries between the finance and operating and instead treat them as contractual asset and the use right of the lease. The proposal is that all leases would be treated to give rise to an asset and a liability and then depreciated as owned tangible assets. The objective of joining the two types of leases is because all leases are viewed as having similar economic substance. A lessee has right to using a leased property for his or her own benefits hence the property can be referred to as an asset. The lessee has an obligation to pay monthly rentals to the lessor and hence the property can be referred to as a liability. At this p
The comprehensive assessment and prevention of women’s diseases are mandatory medical practices maintained in most healthcare facilities. Such illnesses are complicated by the fact that their consequences may be extremely dangerous, and other systems of the body, as a rule, are also threatened. Infertility is one of the risks that can occur if particular attention is not paid to a certain disease in time. Based on the analysis of the woman’s visit to a medical specialist, it is possible to consider how clinical testing of the body condition occurs, what symptoms manifest, and what treatment plan may be required. The object of Outpatient Checkup and Primary Analysis A 32-year-old woman applies for an appointment with a gynecologist in a public clinic. The main complaints are redness in the vaginal area and occasional bleeding. The patient denies any type of pain but argues that she is concerned about too frequent excreta that does not depend on her menstrual cycle. Despite the absence of obvious symptoms, the woman confirms that she experiences discomfort after sex acts, in particular, itching. She also denies taking any hormonal drugs and mechanical damage to her problem area. According to her, the last time, she was on a gynecological examination about six months ago, and no pathologies were found. Based on the results of the initial examination, a deeper assessment is required for the key cau
Conduct disorder involves such behavioral patterns as stealing, fighting, lying, sexual, physical or psychological abuse, running from home, and so on (Mash & Wolf, 2013). This disorder can be traced in people of all age groups. Thus, it can be found in children and develop throughout people’s lives. Notably, the disorder often becomes more severe if untreated. It is also found that this disorder can be caused by peculiarities of brain development, as well as socio-economic factors such as poverty, violence in the family, substance abuse of parents and so on (Bernstein, 2014). I would regard these disorders as a health problem. Therefore, people diagnosed with this disorder have to be treated. Bernstein (2014, n.p.) notes that the disorder is “resistant” to treatment, but it is crucial to start treating it as early as possible and it should include “medical, mental health, and educational components”. However, I also believe these people have to be punished for their misdeeds. They have to try to control themselves as they are a part of a society where certain rules exist. Of course, age has to be taken into account and younger people can have such a corrective punishment as losing privileges (for example, restricting access to computer games or television, and so on). Anxiety is a way people react to a perceived threat or uncomfortable situation. It differs from fear greatly as fear is a person’s reaction to a real threat he/she faces while anxiety is a reaction to a possible and hypothetical threat. However, the body can respond to anxiety and fear in a similar way: fast breathing, sweating, muscle tension, diarrhea, chest pain and so on. PTSD can be seen as a form of anxiety which is focused on a past event rather than the future. However, the symptoms are quite similar in both cases. Sexual Abuse Actually, I never thought about sexual abuse in same-sex relationship. Of course, I have heard lots of stories about homosexual abuse but the victim hardly knew the abuser. Now, when I am thinking of peculiarities of this kind of sexual abuse, I understand that it differs significantly from abuse in heterosexual couples. Gosselin (2014) stresses that abused partners have to conceal the case as they are often afraid that their ‘secret’ will be revealed. I think the issue needs further research. Elderly people, abuse and neglect is even a more complex problem which needs special attention. In US society, elderly people are often seen as somebody who should keep out of the way. Younger generations are concentrated on their problems and do not have time to visit their older relatives. This all leads to neglect and even abuse of the elderly. In the US, cases of elderly abuse are common. At that, lots of elderly choose to conceal their suffering as they are afraid to lose their caregiver who can often be an abuser (Robinson, Saisan & Segal, 2014). Besides, in many cases, younger people do not pay attention to the change in mood or even to physical conditions of elde
Introduction The greed for power and competition for resources has resulted in many deaths of innocent civilian. This has been quite notable in Iran, Iraq and Afghanistan. Oil has been the main reason for attach in Iraq and also the potential invasion in Islamic republic of Iran. Americans has always made efforts to have its interests dominate in the two countries due to their possession of great oil reserves. They have used all means even in complete disregard of human rights to have their say. This is evident when they attacked Iraq despite disapproval from united nation. This was after the fact that United Nations was not able to get evidence of production of weapons of mass destruction in Iraq. Despite this fact they stood by their allegations and invaded Iraq. Even through their attack on Afghanistan may have seemed justified after they were attacked by al-Qaeda whose basis was in Afghanistan they could have targeted individual terrorist group and not the entire country of Afghanistan. Now it is evident that there is war in waiting in Iran. This is because of frequent threats by Americans Islamic republic of Iran. Here we are going to look at historical background to conflicts. Invasion of America in Afghanistan and Iraq will also be discussed. Finally, we will also look at theoretical construct explaining the possible invasion of Iran by America. The overthrow of Mossadegh Discovery of the potential for availability of oil reserves in Iran in 1908 has resulted to its great interest among other foreign countries (Knapp 1). It is also evident that the history and development of Iran has its roots in the discovery of oil reserves. The governance of Iran has not been a smooth one. This is because it has been associated with various leaders getting to power by acts of overthrowing the contemporary leadership. For instance Reza Khana grabbed the leadership of Iran in 1921. Reza Khana went ahead and declared himself as a hereditary monarch of Iran (Knapp 1). This made him to bear the title of shah. He established a very strong dynasty and changed the former name of the country into presence name Iran. During the Second World War the other friends of Iran were not very comfortable with Shah (Pitney 1). This was as a result of his close connection with Nazi of Germany. The relationship of Shah with Nazi of Germany was seen to pose a serious threat in the course of war since Germany was not a friend of Soviet Union. This was because Iran was a very instrumental member of Soviet Union in the Second World War. This was due to the fact that Soviet Union was to rely on Iran in the major supply of the oil which was to be used as a source of energy. Iran was also supposed to provide major link to the supply of various items needed in the course of Second World War two Soviet Union (Simpson 1). This made the Soviet Union to occupy western region of Iran. This invasion of western region of Iran made shah to give up on the leadership of Iran in the month of September in 1941. Immed
The proposed construction of a peripheral canal comes at considerable costs and the need for a cost-benefit analysis cannot be ignored. It is important to mention that a similar project had once been proposed but rejected by the voters. This move was however rejected by California voters at a time when the costs were only a meager $1.3 billion which is way below the $4 billion and $ 17 billion proposed by currently for the various construction options. However, this is now price that needs to be paid to address the ever declining Sacramento-San Joaquin Delta and also provide safe drinking water to the cities and farms in California (Piazza, 2012). These are costs proposed by the panel proposed by a panel formed to research and find ways of preserving the water and offer the much needed to the cities and farms. However, there is also the issue of financial impact to the Northern California economy if most of the water is diverted to Sothern California and hence limiting access to fresh water by farmers. However, this has been addressed by the proposed construction of the two-way canal. Financial Sources Analysis Financial analysis of the proposed construction of the proposed two-way canal is important in ensuring there will be sufficient funds for construction and maintenance of the project (Weiser, 2010). It is fair to state that funds need to be availed for project operations, its maintenance, power needs, and payment of debts. A number of future contingency which may alter the financial structure of the project includes:   * Schedule variations with regard to construction processes   * Changing economic landscape such as rates of interest,   * Completion of transfer facilities   * Construction of extra resources not foreseen earlier   * Canal enlargements   * Pending law suit and future law suit outcomes   * Capital cost increments for additional conservation facilities during and after construction Capital Financing This water project will draw from three different sources of financing including Burns-Porter Act, revenue bonds, as well as capital resources. These funding will cater for all aspects of the project. Burns-Porter Act Burns-Porter Act financing option originates from selling of bonds from California Water Resources Development Bonds as well as the State Tideland Oil Revenues which wer
Introduction According to Jones (2002), the business world is tremendously being influenced by globalization. Globalization has led to the emergence of global markets for goods and services as well as labor. Barriers that existed initially are now no more as entrepreneurs are able to carry out business across borders with so much ease. This is all thanks to the technological revolution being witnessed the world over. To a great extent, the ever faster flow of information across the globe has made people aware of the tastes, preferences, and lifestyles of citizens in other countries. Through this awareness, we are all at varying speeds and at least in economic terms, becoming global citizens (Kluyver, 2010). The following sub section recommends strategies that may be used by Moonglow as it seeks to reach the global market. Globalization Strategies Here, three strategies have been identified that may be used by Moonglow in order to succeed in globalizing its operations. The said strategies are joint ventures, networks, and strategic alliances. These are discussed as follows: Joint Ventures These are alliances that bring together two or more organizations which are united in order to pursue a common venture. Typically, the said organizations agree to jointly establish and share the ownership of a new business enterprise (Jones, 2002). The joint venture is usually established when both the parent and host firm are able to benefit from their strategic positions and comparative advantage. Considering that Moonglow is very much interested in conserving the environment, one of the recommendations is that the company uses joint ventures to create alliances with those partner organizations that subscribe to similar values. Joint ventures will also present the company with a great opportunity to broaden its geographical market participation, acquire new knowledge, create economies of scale and scope and, most importantly, reduce risks. It is, however, important for Moonglow to be aware of the fact that mutual advantages of the partners may often get eroded over time, leading to termination of the relationship. Networks Networks are a group of different organizations whose actions are coordinated by contracts and agreements rather than through formal hierarchy of authority. Over the years, the concept of networking with like minded firms for business gains has continued to gain popularity. Through healthy networks, Moonglow may not need to acquire all it needs to carry out business. Although the company will be required to share its resources, it will also enjoy the benefit of using resources that are solely owned by firms that are within its network to advance its business operations. The use of effective networks is a strategy that will allow Moonglow to specialize in what it is good at while letting other companies in its network to provide services they are excellent at. By so doing, the quality of goods and services will improve and the customers will eventually be happy (Campa, 2006). Strategic Alliances According to Yoshino and Rangan (1995), a strategic alliance links specific facets of businesses of two or more firms. Through strategic