ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction Traditionally accountants have been trained to handle specific information as stipulated by international financial reporting standards (Accounting Standards Board, 1999; Colwyn Jones, T. 1995;) and generally accepted accounting principles. However, of late the disclosed accounting information under these two reporting standards has come under criticism. This is because firms as known have not been disclosing the all information required for people to make decisions (Adolf J.H.,1985, Anderson, M & Edwards, J. R. 1998). Take examples of the world com, Enron, and many others. Concepts and principles Normal accounting reporting has accounting concepts and principles all geared to monetary reporting and this include:  1. (Money measurement convention – This is the accounting of items that can only be measured in monetary value. For Example: – Items like motivation and leadership cannot be measured in monetary form. Meaning that some information to be included.  2. Realization convention: – Items/ transactions are accounted for when they occur and not when actual payments are made. An example is a contract to transfer the land title for payments made in one year. The payment pertains to the period when the title was transferred.  3. Materially convention: Only transactions that are material should be considered for accounting purposes. An example is when an auditor is reporting his findings in an audit report where immaterial items are left out.  4. Going concern convention: – This states that the firm should prepare its accounts as if the firm is not curtailing its operation in the foreseeable future. An example is when a firm records its assets at cost and not at market value.  5. Prudence convention: – Profits and gains are not recorded unless they have been realized. An example is unrealized gains.  6. Matching concept: – Expenses are matched with incomes when such expenses earned the revenues. An example is when expenses like electricity are accrued at year-end.  7. Historical cost convention: – This is the recording of transactions at their original cost. An example is a recording of plants and equipment; furniture and fittings.  8. Dual aspect concept: – That every accounting transaction affects both sides of an accounting transaction i.e. double entry. For example, when a company purchases a vehicle, the vehicle account is debited whereas the cash account is credited.  9. Stable monetary unit convention:- This convention argues that the purchasing power of money ( shillings; dollar; pound, etc) keeps on changing due to inflation and deflation) an example is when transactions are converted purchasing power or the current cost accounting approach 10. Business entity convention: The transactions about a business entity must be separated from individual/ private transactions. The above-mentioned principles as they are designed are meant accou
Introduction The world of literature is represented by the numerous genres and styles. Each period in literature reflects the moods of people as well as the social and historic challenges of that time. The works of Walt Whitman embody the spirit of the social changes, love of labor and freedom, which reflect the moods of the American society of the XIX century. The aim of this essay is to analyze the anthology of literature consisting of the works of Walt Whitman. The Leaves of Grass by Walth Whitman Walt Whitman was the outstanding American poet of the XIX century. He made a significant contribution in the development of the American literature and his works became the integral part of the world literature heritage. The works of the poet had been collected in one single anthology named The Leaves of Grass. In his collection, Whitman touched upon the important problems of the American society and mankind as a whole. The book embodied the philosophical views of the author reflecting his emotional stance and world perception. The Leaves of Grass became the work of his whole life. The poems included in the collection are characterized by the special rhythm and structure. They represent the novel approach of Walt Whitman in literature. When reading his works, we notice that he frequently uses slang in his poems in order to reproduce the speech of the ordinary Americans and to enrich his poems emotionally. Whitman’s poems reflect the noise of the industrial city of the XIX century, the rumble of rallies and the warlike thunder of the drum. The Analysis of Poems The first poem, which I am going to analyze, is Out of the Rolling Ocean the Crowd. The poem is emotionally deep and makes you feel the influence of the crowd on the person. The poet touches upon the themes of personal identity, society, and the place of individual in it. “In the Out of the Rolling Ocean the Crowd, Whitman explores
Written by Cohan and Johnson in 2011, the article Transferring Classroom Knowledge to Real-World Accounting: The Saving Loans Crisis seeks to determine the extent to which the accounting students apply the concepts and principles of accounting learnt in classroom to real complex situations. In addressing this, the authors analyze the issues of regulatory accounting principle (RAP) versus generally accepted accounting principle (GAAP) in terms of their implications to saving and loans (S&Ls) in preparation of financial statement. The research was done in a certain university where 170 students, out of which 65 accounting students were experimented to gauge their preferences for the issues. The data obtained showed that RAP and GAAP statements equally confused accounting and other students. The implication was that, even though accounting students are well versed with the concepts, they do not possess the advance skills required to solve related different problems. The authors thus advocate that more emphasis on expert learning and problem solving strategies need to be developed by the accounting educators as earlier recommended by some researchers of GAAP (Cohan & Johnson, 2011, p.12). This would result to greater correlation between classroom and professional performance. I have always believed that current world’s challenges can be harmonized by relevant education that equips the learner with the concepts and principles of the subject. Fortunately, based on the article’s content, the authors make one understand that does do not only need subject concepts but also the knowledge and skills to transfer them to the real life situation. Academics grades should therefore receive meanings in terms of their applicability in the real life situations. Students have to learn to correlate what is taught in class to what is expected of them by the society. First, I have leant that attending accounting class would be meaningless especially if one has gone through education system but still not able to solve real problems. Student should therefore be put to extensive task of learning both Regulated Accounting Principle (RAP) and General Accepted Accounting Principles (GAAP), which are relevant in solving world current problems and challenges (Cohan & Johnson, 2011, p.19). Secondly, good grades in academics do not always correlate to good job performance, as accounting students do not have advantage over others without the same knowledge. Further, economic problems arise due to saving and Loans (S&Ls) crisis caused by misappropriation and poor management. Moreover, if S&L receives a promissory note, then new worth certificate is redeemed and the note withdrawn if it makes the profit and loss respectively. In addition, since the note’s benefit depended on the liquidation of the S&L, it does not qualify as an asset under GAAP. I have acquired new concepts of accounting, which will make me understand major economic crisis and initiate projects towards finding solutions of the issues pe
Introduction Several important components influence the production of goods and services by businesses. According to Solomon et al., the key factors of production are labor, natural resources, capital, entrepreneurial talent, intellectual property, and technology (36). The importance and role of these factors depend on the nature of a business, and the present paper will seek to explain the factors of production-related to Southwestern College. The Factors of Production First of all, not all of the resources listed above are critical to the production of services in an educational organization. For instance, natural resources are not necessary, since Southwestern College does not make goods from raw materials but provides services instead. The factors of labor, technology, and intellectual property, on the other hand, are critical to the organization. The human resources of the organization include professors and tutors delivering education to students, as well as other staff who help to run the campus smoothly. Technology enables the institution’s research team to conduct research, thus generating intellectual property that adds to the educational experience and contributes to various subject fields. Capital and entrepreneurial talent are also significant since they help to develop the organization, make business decisions, and improve services and facilities (Solomon et al. 36). Conclusion Based on the information above, the complete list of priorities in terms of production factors: labor, technology, intellectual property, capital, entrepreneurial talent, and natural resources. To succeed in producing and delivering services to students, the College needs to ensure a good student-to-faculty ratio, and improve its technological capacity to contribute to research projects and technology-aided learning. It also needs to use its financial capital to improve the facilities continuously. These recommendations will also help to enhance and maintain the quality of educational services provided by Southwestern College. Work Cited Solomon, Michael R., et al. Better Business . 5th ed., Pearson, 2018.
Introduction Certified Public Accountants are independent professionals are comparable to attorney or physicians, who offer accounting services to clients for a fee. CPA Firms vary in size from one-person practices to large, international organizations with several thousand professional accountants. The CPA certificate is a licence to practice granted by the state granted on the basis of a rigorous examination and evidence of practical experience. All states require that candidates pass an examination prepared by the American Institute of Certified Public Accountants. For professional accountants, education doesn’t end at graduation time. CPAs are required to participate in continuing professional education programs throughout their careers. This commitment to staying proficient and to professional growth enables CPAs to advice their clients in a rapidly changing business environment. Public opinion polls indicate that most people have a high level of trust in Certified Public Accountants. This attitude of trust reflects widespread public confidence in the competence, skills, and ethical standards of the accounting profession. The principal function of CPAs is auditing. How do people outside the business entity-owners, creditors, govt. officials and other interested parties-know that the financial statements prepared by the company’s management are reliable and complete? In large part, these outsiders rely upon audits performed by a CPA firm which is independent of company issuing the financial statements. In contrast to the CPA in public practice who serves many clients, an accountant in private enterprise is employed by a single enterprise. The chief accountant officer of a medium size or large business is usually called the controller, in recognition of the accounting data to control business operations. The controller manages the work o the accounting staff. He or she is also a part of the top management team charged with the task of running the business, setting the objectives, and seeing that these objectives are met (Meigs n Meigs, p. 8). Public and private similarities and differeneces The public sector is as affected by managerial trends as the private sector. There is a consequent need for strategic accountability. As in a group of companies, strategy is not something which exists within one single business, but is also concerned with the relationship between the business and the canter. The language of strategy in general and financial management in particular is there fore necessary and is developing. Consequently, the decisions support techniques used in the private sector are largely also applicable in the public sector. Given the trend towards generalisn and the reputation of the service at colleges for generalise it might se
In chemistry, many branches, approaches, and techniques can be applied to clarify the condition of matters or explain the reaction under specific conditions. Spectrophotometry is one of such methods to be applied for measuring the transmittance and absorption properties of chemical substances. Color is everywhere in the human world, and it is possible to use light that passes through solutions and examine an electromagnetic spectrum in wavelengths (Drbodwin, 2010). Spectrophotometry helps conduct qualitative and quantitative analyses in different samples without direct contact. In a biochemical setting, the Beer-Lambert Law is used to determine the concentration of various compounds like nucleic acids, deoxyribonucleic acids, ribonucleic acids, and proteins. The work of a spectrophotometer is based on this law to calculate the amount of light, its absorption, and concentration. Many academic facilities and scientists rely on spectrophotometry results as a simple technique to measure light and understand how color may behave. Spectrophotometric analysis plays an important role in chemistry, biology, physics, and other natural sciences to learn how the biomolecule concentration of solutions can be determined. In the middle of the 19th century, the final version of Beer’s law was introduced to prove the relationship between transmittance and absorption of a solution. The law states that the way of how a substance absorbs light is proportional to its sample concentration amount; thus, there is a linear relationship between the elements (Khan Academy, 2010). The Beer-Lambert Law introduces the equation: A = ƐCL, where A is absorbance, Ɛ is the molar extinction coefficient, C is the molar concentration, and L is an optical path length (Drbodwin, 2010). The transmittance, in its turn, is the ratio between the light amount passing through and the incident light. The intensity of light depends on two factors – the level of concentration and the level of absorption. Many teachers use the same example to describe spectrophotometry: the beakers of different sizes (which affects the absorption) and different concentration levels. There is a simple rule in this experiment, which proves that lower concentration leads to higher intensity and vice versa. The spectrophotometer consists of two devices: a spectrometer to analyze the wavelength of light and a photometer to detect the number of absorbed photons. The biochemical context implies the possibility of using spectrophotometers in many areas of science, including pharmacology, the analysis of water conditions, and laboratory work. Spectrophotometry is necessary to demonstrate how non-destructive methods help check the condition of the water, its quality, and clarity. The presence of heavy metals may challenge people who use this water for drinking or cooking, and it is important to valid
Introduction Communication is a fundamental element in nursing practice. This element can possibly determine patients’ satisfaction and even the outcomes of their treatment (2). The situation described in the paper will exemplify the potential role of communication. Gibbs’ Reflective Cycle will help to assess the situation and extract lessons from it. The model is a widely-recognized and crucial learning instrument, allowing individuals to extract lessons from life experiences. The pattern helps one to consider previous experiences, reevaluate them in the light of new knowledge, and implement the freshly obtained insight to improve future practice (1). The cycle is composed of six stages (description, feelings, evaluation, analysis, conclusion, and action plan), on which the reflection regarding the personal experience will be based (1). The paper’s principal objective is to outline a challenging situation from personal practice using Gibbs’ Reflective Cycle. The problematic situation is an encounter with a patient suffering from an infected diabetic foot ulcer and in need of amputation. Overall, the paper aims to critically analyze the situation and transform it into a learning opportunity useful in improving my future practice as a wound care specialist. The situation concerns a 40-year-old patient with diabetes and an infected foot ulcer who was admitted to the hospital where I was working at the moment. The patient had a long history of diabetes from which he suffered since he was 10 years old. A multidisciplinary
Religion and Science. Adversary or Ally? The relation between two massive bocks which denote science and religion has long been the object of research of many philosophers and scientists. Indeed, even nowadays the debates and discussions, which were supposed “to discover the truth”, did not result in the common opinion that could be agreed by everyone. (Kurtz, 48) However, objective observations prove, that “a vast majority of scientists, physicians and mathematicians like Isaac Newton, René Descartes, the couple Curie, and many others do not divide the essence of science and religion. Carrying out different researches and working on theses, they all have come to the point of realization that this ideal world order, this wholly structured universe has been originally designed by some kind of Intelligence, which is the Creator. “Having split the atom, having discovered the smallest particles, from which every animate and inanimate object constitutes, I have realized that science does not contradict religion. In fact, they go hand in hand with each other.” (Kurtz, 48) According to the fact, that human nature demands explanation to each process and
Introduction Ageism is the natural course of getting old. All living human beings get old after a certain number of years. There are a lot of changes that accompany aging, such as body, appearance, conduct, health, and approach. Ironically, ageism is associated with various biases and inequalities in society as well as the business world. Due to the incessant innovations in science and technology, life has become very fast, and the human race has become so busy that people don’t have time for anything else other than earning money and sustaining the global competition. In such circumstances, the elderly people, who don’t earn, are left in solitude. The society also doesn’t care for them because they are of no assistance. This paper consists of four major segments. The first segment consists of the standard research headings such as the research question, problem statement, purpose statement, and hypothesis. The second segment consists of a question, based on PICO, an acronym used in evidence-based practice. PICO stands for patient population or patient condition of interest (P), the intervention of interest (I), comparison of interest (C), and outcome of interest (O). The third segment is the literature review, and the fourth segment recommends three practices based on the reviewed literature. Research question: In socially isolated older people, does social networking alleviate loneliness compared to social disengagement? Problem statement: I would like to investigate the problem of loneliness among the elderly population and how it can be alleviated. Without proper intervention, loneliness tends to lead to other secondary health problems. Purpose statement: This study aims to determine if the social engagement can alleviate the problem of loneliness among the elderly population. Hypothesis: There is a positive outcome in engaging the elderly in social activities and alleviation of loneliness among the elderly population. Independent variable: The independent variable in this study is Social engagement/social activity. This implies that the investigation will be grounded on how social engagement, the independent variable, triggers an effect on the loneliness, the dependent variable. Dependent variable: The dependent variable is loneliness. Information Search Critique Paper General Article The general article that I will talk about is titled ‘Million elderly people are lonely.’ No online research was required for this article because it was availa
Introduction In ancient Greece, art went through a significant amount of development from the archaic era to the Hellenistic eras. In each era, there were various forms of art that were influenced by the people’s cultures and which reversely influenced the cultures of the people (Richter, 1970). This is because, art is a part of culture and plays a significant role in the lives of all people in the society. Hellenistic Greece One of the artwork during this period was, The Three Grace, which was a sculpture that showed three handmaidens, Alglia, Euphrosyne and Thalia. They were young girls, posed naked with their hands on each other’s shoulder and the centre figure of one of them facing the other two. A frame made of water jars wrapped in loose clothing, framed the group (Boardman, 1985). This sculpture influenced the cultures of the people as it soon became a formula for representing the Graces, appearing in every material and every object from mirrors to sarcophagi, and it continued into the Renaissance period. The Hellenistic art was less political and more of sociological as it depicted the change in male’s attitudes towards women. This showed a change in the gender issue in the society. Roman Republic The artwork that i chose during this period was the Fresco wall painting. Due to its uniqueness, it was used to decorate bedrooms. It was a wall painting that represented a statute of Diana Lucina with torches, in a large shrine. The statute had a yellow colour and its composition suggested the use of bronze of perhaps a bronze coating. It is usually difficult to determine the medium used on the sculptures depicted on the Roman paintings accurately (Richter, 1970). The wall painting during this period was basically influenced by the luxurious Roman life and cultures. For example, those wall paintings found in the living area depicted either great philosophers or Kings (Boardman, 1985). Those found in the bedrooms borrowed a little from the Hellenistic era. Towards the end of Roman Republic, classicism also faded away showing some change in taste and style in the culture of the people. Classical Greece This was a very strong culture in ancient Greece and its effects can still be felt up to the present date especially in western countries. One of the pieces of art in this period is the Amphora. The red-figure was accredited to the Berlin painter. It beautifully showed the symbiotic relationship between the shape of a vase and the decorations on it. This vase painting depicted a musician in lon