ShantanuT01/DACTYL-Pretraining huggingface dataset:
The Philosophy of Public Finance Mason Gaffney is one of the philosophers in the economic world who has created the philosophy of public finance. One of the principles of this philosophy is that a person does not pay taxes from the land, this is the land gives money for payment. Therefore, Gaffney draws a line between an owner and a land. Then, Gaffney refers to the ways when taxes should be either reduced or eliminated, these are the cases when money are gained for public purposes, when the owner uses the land to serve others and when he/she has to hire labor. The finances presupposed for taxes should be spend on other issues. Gaffney is also sure that people who possess land should pay more in comparison with those who do not possess it as it is obvious that those who have land have more income and can pat taxes in comparison with those who do not have land as additional indirect income. The “ability-to-pay” idea seems rather attractive to many philosophers of public finances. This point of view is interesting as it preserves incentives. The core idea of this philosophic idea is “a logical extension of the productivity theory of distribution where people are to be rewarded according to their contribution to the joint products of the economy” (Gaffney, 1998, p. 177). Considering the building on the new houses, the landowners in this case should be reduced from the taxation as new buildings promote the development of the city and land, in this case, is considered as public value. Additionally, the flourishing of a city increases the land taxation and the income for public needs. Governmental Accounting and Nongovernmental Accounting According to Governmental GAAP Guide 2009, governmental accounting deals with public corporations and the bodies which work with politics. Additionally, the entities may be considered as the government if they meet the following requirements, the elections to one or more states takes place, “the potential for unilateral dissolution by a government with net assets reverting to a government” (in Crawford & Loyd, 2008, p.1-24) and an entity possess the power to enact a tax levy. Nongovernment accounting deals with the entities which do not possess any of these characteristics. Therefore, it may be said that the main difference between governmental accounting and nongovernmental accounting is the details of payment. If the financial operations are directed at elections and other supportive aspects, the accounting is governmental. If payment is directed at other particular purposes, the accounting is governmental. The Relationship between Budgeting and Financial Reporting in Government Reposting has become one of the most essential aspects of budgeting and governmental accounting. The information resented in reports is aimed at helping control budget expenses and follow the violation if it takes place. In most cases the information is delivered every 45 days after the end of a fiscal year, however, there are situations when reports are to be completed within a month or for special demand. The reports are created by the audits which work in and auditory companies. Au
Introduction A preliminary examination refers to the very first substantive hearing in the presence of a judge in felony cases. A grand jury is a body that is elected to find out if the prosecutor has gathered appropriate evidence to warrant a trial in a particular case. The grand jury’s function is to serve as a channel for the cases of the highest degree to pass to the traditional trial system. They also evaluate the evidence gathered by district or/and state if there is a fair base for an indictment. This role of the jury can be divided into various categories. Many of the juries analyze the facts presented by the prosecutor to find out if the charges are worth being filled. Other juries in a special category are given the mandate to investigate the case on their own. They also summon witnesses and access the private documents. They have the mandate to examine corruption cases in the government. State grand jury plays the role in finding out whether there is enough evidence or reason for indicting the accused person or group. Unlike the state grand jury, the function of the trial juries is to decide whether the accused individual or group is guilty or not guilty of a crime that he is accused of. There is a relationship between a preliminary examination and the grand juries because the grand juries are the ones to decide whether the accused should be charged or not after listening to the witnesses. Preliminary examination is an individual right within the criminal justice system because it gives the defendant the freedom to speak and be heard by the judge and the court before any judgment is passed. The defendant confirms before the court whether he/she is guilty or he/she pleads not guilty. If he/she says that he/she is not guilty of the crime being accused of, then the court has to investigate the crime. Pretrial detention This refers to putting someone under custody immediately after his/her arrest before the court hearing. The individual is not guilty at this point. It also refers to detaining a person who is accused of committing a crime. A person on pretrial detention is restricted on some activities due to security reasons. One can be in a pretrial detention because he/she cannot afford to bail him/herself out. This happens when the bail is set too high for the accused to be able to pay for it. The accused can also remain in pretrial detention when he/she has been denied bail by the court. Criteria for bail Denial of bail occurs if the accused has already been sentenced or if the court feels that the person mighty flight and not come back for the hearing. In some cases, the bailed money can be refunded to the accused after trial bearing in mind that all the proceedings in court have been done in the presence of the defendant. In some countries, capital crimes are not bailed, leading to the accused remaining in pretrial detention until his hearing in court. The accused has the right to bail if the time to be in custody has expired unless there is a good reason to d
Speaking about the unique photographic qualities that make this photo stand out, it should be stated that the photo makes use of unique light distribution due to which the objects shown in it appear so appealing and charming. In addition, this use of light adds to the beauty of color harmony and color saturation in the picture. Because of the duly chosen perspective and the angle of shooting along with the time of the shooting, the Chiricahua landscape, shown by the photographer, acquires a special charm. It seems that Dykinga spent many hours before he could see this light in his camera and shoot this amazing image. The objects in this photo are seen as beautiful ladies dressed in violet and purple airy cape and wearing jewelry of white snow. This photo is certainly great, but it is not the only masterpiece in the collection of Pulitzer Prize-winning and simply amazing photographer, Jack Dykinga. This photographer is well-known for his large-size Arizona landscape photography that he made as a photojournalist for the leading Arizonian print media (Dykinga n. d.). In addition, Jack Dykinga is a famous book author. In his books, he shares his experiences while shooting his images in different parts of the country and the world, and, of course, he also shows his best photo works. Dykinga’s personal style, which made him succeed, is characterized by the unique color harmony and color saturation of his images. In addition, he is well-known for his ability to choose the best light that enables him to achieve such incredible color saturation in his photos. Reflecting on Jack Dykinga’s ideas and works, I must confess that they have had a great impact on my personal style. Mediating on the reasons of Dykinga images’ appeal to me and to the wide public, I realized that the use of light, color saturation and color harmony is very important for the future success of any piece of photographic art. When it comes to natural landscapes, the human eye is attracted by color brightness and by the harmony of colors that the object features. Thus, after reasoning on Dykinga works such as the one discussed above, I decided to put more effort into choosing better light because it is the most important condition for accruing color harmony such as the works of this master have. This is yet another incredible image in the collection of ingenious Jack Dykinga. With regards to the unique photographic qualities that make this photo stand out, I should say that these are the choice of prospective and the choice of weather conditions that enable the photographer to receive such a fresh and appealing image of the Sonoran Desert. It seems that Dykinga spent much time before he could see the things, he pictured in this photo, in such a way in his camera. I am simply amazed at the range of colors that he could achieve for the cactuses because of the shrewd
Why is it often difficult for managers to bring about major change in their organization? What, if anything, can a manager do to improve the chances of a successful organizational change? Change management refers to a strategy applied by organizations in order to modulate people and cooperative units from their current state to a desired state (Balogun 2006). Change management also refers to an administration framework used by organizations to implement new processes, revise structural design, and reorient corporate culture. It aims at eliminating bureaucracy in management of organizations (Weil 2002). Organizational change management addresses human resource aspects in organizations because all activities revolve around organizational workforce. Effective change management in an organization involves understanding the change process, communicating the need for implementing change to all stakeholders, identifying possible obstacles, and working towards getting support from employees. The process of organizational change management involves four key steps namely assessment, planning, implementation and evaluation (Weil 2002). One of the cardinal rules in organizational change management is to desist from forcing change on people. It is important to ensure that people are ready for real, feasible, and computable change. Effective change management in an organization requires competent leaders who provide necessary motivation, support, and assurance to employees (Balogun 2006). In most cases, implementing change in an organization is a nightmare because of resistance from workers under different departments, thus failing to meet set targets. Managers and business leaders often face numerous challenges in implementing change in organizations. Many factors contribute to poor results by managers, most of which stem from within the organizations (Balogun 2006). The first contributing factor is poor understanding and interpretation of the change process. The change process is often complex and necessitates full comprehension of all demands associated with the process (Balogun 2006). For example, the projects created by automobile companies Toyota and Ford under the names Toyota-ism and Ford-ism respectively demonstrated poor understanding of change management. The two automakers wanted to improve their employee productivity through limiting the time they needed to complete tasks (Weil 2002). The changes failed in both companies as essential considerations in change process did not apply. Some essential considerations the two companies failed to make before implementing change include objectives of proposed change, reasons for effecting change, as well as criteria of determining success of effected changes. It is also important to identify individuals who are likely to be affected by the change, their possible reactions, and best ways of responding to reactions (Balogun 2006). Another important consideration is identification of organizational potential to implement change. This entails identifying changes t
The men and women in the force have always been associated with violent tendencies and are accused of being inhuman. Whether this is a fallacy or not, it can only be clarified by those who have had the opportunity to interact with them. It has been argued in the past that even a soft person has the ability to change drastically for the worst once they join the army. But perhaps the whole blame cannot be laid entirely on them. The kind of training they undergo and the kind of life they lead make them change. As much as there are unique reasons that lead servicemen to divorce, the reasons are more or less the same as those leading civilians to separate. The major reason causing military divorce is due to the fact that the military men and women don’t have enough time to spend with their families. Unlike other professions, a military person is supposed to report to their designation promptly. There is no room for questions or excuses in this field. As a result of this, the significant others prefer giving up on their marriages and doing it on their own. Secondly, due to the fact of being away from each other for a significant amount of time, military relationships and marriages are full of infidelity. It has become a common phenomenon for soldiers deployed to keep the peace or any assignment of the sort to be accused of sexual crimes against native women. As discussed earlier, due to their nature of training and the nature of the job, the military tends to be emotionally imbalanced with violent tendencies. On the other hand, most of their partners are civilians’ who, with time, cannot stand these violent tendencies. Most of the couples have separated, citing domestic violence. In addition, other partners have cited a lack of job security as the major cause of divorce. This is especially so for the career-conscious people who have dreams of advancing in their careers. Due to the culture of moving from one location to the other, their spouses are constantly applying for jobs. With the current rate of unemployment, this becomes hard for them to secure jobs. With a passion for their career, some spouses prefer to end their marriages in order to achieve their professional dream. Furthermore, this culture of constant movement is not conducive, especially for school-going children—these calls for changing schools every now and then with every deployment. Eventually, the child ends up being left a step behind by children their age. This has become a common worry with parents. It has scientifically been proven that children have some period of time before they adapt to their new environment. When this is done repeatedly, the children seem to lose focus and thus lag behind. According to Welmer (par. 1), some partners divorce due to the fact that benefits are assured for
The battle between the good and evil has always fascinated people’s minds. Millions of books were written on the clash of the two forces, thousands of movies were shot to disclose the scale and the grandeur of this fight. In fact, many religions include a description of the absolute good and the absolute evil, the former being typically referred to as God, while the latter having countless number of names: devil, Satan, Beelzebub, Baal, and so on. On the one hand, the latter seems a complete abomination and, therefore, does not deserve the right to exist, which is emphasized especially strongly in Christianity. The evil embraces a variety of ideas and concepts, yet it is always considered as something to get rid of once and for all. Hurting and destroying evil, however, does not seem to follow the basic principles of Christianity, which is founded on the concept of love and forgiveness. Therefore, there is only one way to handle the concept of evil, which is to embrace it. Despite the fact that God and the Evil are traditionally opposed in Christianity, the only possible way of handling the evil should be viewed through the reconciliation of the two, since the former, as the alpha and omega of the universe, spawned the creation of the latter and is, in fact, related to it. While the existence of the evil is confirmed by the Bible, one might still find it quite controversial that God, who, according to the Bible, represents the most just, the most virtuous and the kindest entity actually allows for the evil to exist. The very idea of God allowing for evil sounds surreal enough. Indeed, according to the basic Biblical premises, God punishes sinners, i.e., the people who do evil things. However, it is still undeniable that evil is an integral part of the universe, which picks the question whether the two are supposed to battle with each other or to reconcile. There are several answers to this question. According to one hypothesis, the fact that the evil and God coexist can be explained by the fact that there has to be dynamics between the good and evil; otherwise, the world as we know it would have ceased to exist. As Jacobs explains, most of the misun
Introduction In Act I, Scene 2, Hamlet delivers his first soliloquy in the play. The character mainly reflects on his mother remarrying Polonius one month after the king’s death. Hamlet’s assessment of his issues is accurate in the sense that he already associates Claudius with problems, but the prince is too quick to judge his mother. Main body Hamlet reveals his insight in this monologue by demonstrating his negative opinion of his uncle. The Prince of Denmark makes several remarks regarding Claudius, and none of these is favorable in any sense. By comparing his uncle to the late king whom Claudius succeeded, the main character of the play demonstrates that the new ruler is inferior to the old one in every way. Thus, at the very beginning of the play, Hamlet already perceives his uncle negatively, which means that Claudius’ villainous intent did not escape the prince’s perception. However, Hamlet also demonstrates a lack of insight when judging his mother. The Queen’s decision to marry Claudius a mere month after the late husband’s funeral affected him hard, which is understandable. However, Hamlet is quick to attribute her mother’s decision to the frailty of the female sex in general and judges the Queen harshly. He even compares her to an animal at one point, suggesting that a senseless beast would still mourn longer for a beloved than his mother did. Thus, the prince of Denmark does not even try to understand his mother or at least have pity. He swiftly judges her as unworthy, because he has a premeditated image of women as inconstant, which reveals his lack of insight. More about Hamlet Why Does Hamlet Act Crazy? 4.4 3005 What was the “moment of final suspense” in Hamlet? 5 1213 Why does Polonius think Hamlet is mad? 5 1819 What Incident Serves to Initiate the Conflict in Hamlet? 5 184 Which words best describe Gertrude in act 4 of Hamlet? 4.4 541 What does Marcellus’s and Horatio’s characterizatio
In today’s world, there is hardly any organization that enjoys monopoly due to liberation of trade. This is because in every sector there are many traders and thus, each business entity must up its game to remain ahead. Gone are the days when legendary businessmen used to sabotage the businesses of their rivals by collaborating with the authorities, just to eject them from the market place. Consumers are in praise of this stiff competition because they get the worth of their money at subsidized rates. It is said that knowledge is the strongest source of power, and the organizations that are ranked at the top in business world, such as Apple, Google, and Southwest Airways are investing lots of money on knowledge because they know lack of it will cost them their fortunes. O’Keeffe (2002) explains that in organizational knowledge, getting at the top is not a problem as long as the organization is willing to pay the price. What matters the most is retaining the position because learning is a continuous process and if an organization stops its employees from upgrading themselves, then that marks the beginning of the end for that particular organization. In organizational knowledge, an organization has to learn more than its rival companies and this means that they have to learn quickly. Learning entails observing what competitors are doing, and repackaging their approach to make it much better. Organizational learning is initiated by the administrators because employees would take ages to take the initiative unless they are assured it will come with appraisals. There are several benefits of organizational knowledge. The first one is that it enhances the quality of output. Besides, it enables organizations to come up with techniques of completing the processes involved in production faster thus saving time. Similarly, a knowledgeable work force is able to cope with the challenges as opposed to when it’s not informed. This is because learning provides early warning to the expected challenges and thus, organizations prepare adequately for those challenges. For instance, British Airways uses learning as the platform to improve the quality of its services. This has been done in collaboration with its suppliers
Abstract The paper discusses media portrayals of sexuality and how they affect people’s behaviors and perceptions of sex and sexuality. It begins by acknowledging the significance of media in modern life and then proceeds to highlight how this technology is saturated with sexual content. The paper argues that this exposure to media sexuality has an effect on the individual. It highlights the two sexual development theories supporting this view, which are cultivation theory and practice model. A number of the negative effects of consumption of sexual material from the media are discussed. They include negative emotional experiences for women due to pervasive objectification, perpetuation of negative stereotypes, and the promotion of sexual activity among the youth. The positive impacts include the promotion of sexual health, change in attitude towards non-heterosexual sexual behaviors and creation of sexual awareness. The paper concludes by noting that while the focus has been on the detrimental effects of sexual content, media presentation of sexuality can play a positive role in human development. Introduction Popular media is one of the most powerful technologies in the world and it plays a significant role in societal life. The media informs people’s views about the world and it is likely to influence how an individual perceives the world around him. A characteristic feature of contemporary media is the frequent portrayals of sexuality. Carroll (2012) declares that sexuality is present in almost all media and the entertainment media seems to be almost obsessed by sexual imagery. The saturation of sexual content in mass media is based on the opinion that “sex sells”. Researchers suggest that sexuality in the media has an effect on the sexual beliefs and behaviors of individual. This paper will show that while the focus has been on the negative impacts of media portrayal of sexuality, sexual content on the media can have a positive effect on people’s behaviors and perception of sex and sexuality. The Media and Sexuality Carroll (2012) observes that since the early 1990s, representations in the mass media have become more explicitly erotic. The images presented by the media today are explicitly or subtly sexual. According to Ward, Day and Epstein (2006), popular media is saturated with sexual content and imagery, which appears in over 80% of the programs popular among the youth. Sexual content appear in various forms including nudity, suggestive dressing or language, flirting, and even scenes of sexual intercourse. Various forms of independent media are used to portray sexuality. Visual media portray sexual behavior using various characters in popular shows and movies. Strasburger (2008) observes that the scripts of most TV shows are full of sexual innuendos and jokes. Movies are full of sex scenes and Strasburger (2008) declares that 80% of movies shown on Cable TV contain sexual content that often involves unm