ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction Description of the luxury automotive industry in Canada This report seeks to explore the luxury automotive industry in Canada with a focus on comparison with the oil and gas industry. This comparison shall take on a number of factors analyzed in respect of the recent and future developments in these two industries. The Canadian automotive industry has continued to record tremendous improvements in terms of sales, growth of product portfolio, and overall profitability. Numerous companies dealing with the assembly, marketing, distribution and repair of luxury vehicles characterize the Canadian automotive industry. The luxury car industry is comprised of vehicles assembled with add-ons at an added cost. They include luxury minivans, convertibles, sedans, and SUVs (Desrosiers n. p). The luxury car industry includes all vehicles that feature added amenities at an additional cost. The category includes luxury minivans, SUVs, convertibles, sedans. This topic covers news on the luxury car industry, including details on some of the top manufacturers and brands. The global financial recession continues to shape consumer behavior across the industry. With the rising propensity to consume luxury automotives, the value of money will take a entirely new approach (Desrosiers n. p). The recent crisis shall leave a lasting effect on the car manufacturers to embrace the value for customers’ money and safety. A recent survey by Deloitte Consulting indicates that firms that prioritize value and safety will remain the most competitive and success in the future. The industry forecast indicates that the new class of luxury car buyers will dominate in most of emerging markets that shall focus on low-cost, low technology cars compared to the newly established wealthy segment of customers seeking extremely luxurious cars (Desrosiers n. p). Discussion Comparison between luxury Automotive industry and Oil & Gas industry in Canada The luxury automotive is one of Canada’s leading trading sectors with the highest labor force. Over 400 companies dealing in the manufacturing, distribution, sales and repair of the automotives characterize the industry. The industry has proven to be depended upon by several others, including the petroleum, banking, insurance, and shipping industries (Canadian vehicle Manufacturers Association n. p). Value chain The country has continued to refocus on the value for cost of luxury automobile products. According to the market surveys, over 80% of Canadians drive to work. This increasing demand for luxury vehicles has been driven by the changing value additional by car manufacturers. There i
Budget Discussion It is worth noting that budget approval is a complex process that requires compliance with a certain procedure, regardless of whether it will be considered as part of the defense budget or not. In order to understand what measures are necessary for a timely review, it should be emphasized that this process consists of four essential stages. They include the preparation of the military budget, consideration and adoption of it by Congress, execution of the federal budget, drawing up a report on budget execution, and its approval by Congress. The budget year begins in the fall, as described in the prompt (Committee on the Budget U.S. House of Representatives, 2008). Previously, the Intelligence Community (IC) submitted its budget request directly to Congress due to the fact that, before that there was no single federal budget in the form of a well-thought-out and carefully-developed financial plan. There was no single budget that would be based on the coordinated spending needs of the federal government. Timely Review Factors However, some time ago, the government started to draw up the US budget as a single financial plan, which allowed standardizing the processes. In order for the Intelligence Community to be able to include its request, it is necessary to observe the sequence (Keith & Heniff, 2005). The preparation of the draft budget should begin with the preparation of documents that will contain detailed financial information, control figures for the consideration by ministries and departments in their estimates, as well as the establishment of deadlines for their submission. The control figures should be submitted to the agency before the start of the fiscal year as the main guide in the preparation of their budget applications for the planned year. After Intelligence submits its information, the process of discussing the budget in various committees and subcommittees of the highest legislative body of the United States will begin (Lowenthal, 2017). The discussion will be held in three stages – determining the goals of fiscal policy, authorizing the implementation of IC programs, and accepting bills. The main difficulty is that even if the community submits its initiatives and budget for consideration in a timely manner, the possibility of not approving the budget on time remains. This is due to the fact that Congress has the right to refine the initiative and may revise the draft budget. Congress determines the number of budget expenditures in each financial year (Schick, 2007). It only approves the authority, in accordance with each of the funds that are allocated for specific intelligence programs (Schick, 2007). For this reason, the Intelligence Community needs to provide information in a timely manner so that the Director can determine how the numbers coincide with the capabilities and have a clear understanding of how defense costs should be shared. Concluding Points Thus, in order to achieve a timely review of the Intelligence activit
Introduction Lean manufacturing is defined as the systematized elimination of waste from all sectors of an industry’s operations. In this case, waste is seen as the utilization or loss of a resource that does not lead to the making of a product or service that customers satisfactorily needs. Lean production is an operational system that maximizes value addition by eliminating wastes in all processes throughout the value stream. While a few organizations keep on growing in view of financial steadiness, different organizations battle on account of their absence of comprehension of the change of client brain sets and expense refines. To escape from this circumstance and be gainful, many manufacturers have started turning to lean manufacturing principles to elevate the performance and efficiency of their firms. The essential pillar ideas behind lean manufacturing, which have been used for a long time in Japan, are waste disposal, cost lessening, and workers empowering. The Lean Building Blocks The lean manufacturing system has some building blocks, which include Kaizen, 5S system program, Visual controls, Quality at source, Batch reduction, standardized works, and proper plant layout. Nine Different Types of Waste Overproduction It is unnecessary to produce more than the customer needs or producing earlier than the customer needs the products. Signs of overproduction are piles of early-deposited products in warehouses. Overproduction increases the risk of obsolescence. It also tends to increase storage capacities and durations. The rea
Introduction Customer Loyalty Programmes are used by entities to provide customers with incentives to buy their goods and services (IFRIC). Presently there is no prescribed guidance on the manner in which the companies can account for their obligations related to the customer loyalty programs. In order to fill this gap, the International Financial Reporting Interpretations Committee (IFRIC) has issued IFRIC 13, detailing the accounting guidelines in respect of customer loyalty programmes. According to IFRIC, it is mandatory for the entities providing free goods or services or any discounts to recognize the value of such incentives as a ‘separately identifiable component’ of the original sale transaction relating to which the incentives were granted (Deloitte). The entities are obligated to defer the recognition of the value of such incentives till such time the obligations under the transactions in respect of the award credits have been fulfilled by the respective entities granting the awards. For accounting purposes the fair value of the consideration received or receivable on the original sale transaction is to be allocated on the goods or services or the awards, based on the relative fair values at which the incentives would have otherwise been sold separately. The interpretations have been scheduled to be applied on or after the First day of July 2008 with permission for application at an early date if so desired by the entities (Insights). Revenue Recognition In the case of private sector entities ‘accrual accounting’ has been developed to match the cost of the provision of goods and services with the revenue gained from their sale. However, accrual-based accounting has been tainted with some imprecision that makes the system of accounting use some undefined notions (Page and Spira, 1999). There are instances where the Accounting Standards Board appears to have given up reporting the revenue on an accrual basis as in the case of government taxation. The Board admits that ‘the recognition criteria are likely to be met when the resources are received” (Accounting Standards Board, 2003) The treatment of estimation of the fair value of credits applies irrespective of the fact that the award credits are redeemed by the entity itself or by any party on its behalf. For the purpose of the accounting treatment of the fair value IFRIC 13 has not adopted the approach as prescribed under clause 19 of AASB 118; i.e., the approach of providing for the estimated future cost of the awards as a liability. Instead, the interpretation has specified the approach of deferring the revenue. The cost accrual approach of providing for an estimated liability arises in cases only where there is an additional cost to be incurred by the entity related
Introduction Stringer (23) notes that death is inevitable, and end-of-life issues should not be taken for granted. Dying enables individuals to put their lives into perspective and comprehend the real meaning of life. The author also notes that dying is a helpless time and if mishandled, it results in immense pain and fear. In this view, it is important that old people be afforded the most comfortable end-of-life environment. Bell, Somogyi-Zalud and Masaki (483-484) also note that ‘bad death’ has negative impact on the patient and the family and friends left behind. The quality of experiences in the last days and hours on earth remains in the memories of those left behind. Stringer (24) acknowledges that ‘bad death’ results in feelings of helplessness and anger among those left behind, as the experience is likely to be disturbing. Cohen, Bilsen and Hooft (320) acknowledge the place of death as a major determinant of the quality of the dying process. The authors note that the perceptions towards death in developed nations have evolved over the decades. Initially, most patients preferred home based and compassionate deaths surrounded by friends and families. Currently, patients seem to prefer the medicalized and institutionalized options for their end-of-life care. Moreover, the modern society seems to view death as the end of pain and suffering. Stringer (24) argues that dying at home promotes ‘good death’ as a patient is likely to experience love and support by his or her family members. Conversely, Cardenas-Turanzas, Torres-Vigil and Tovalın-Ahumada (881) argue that dying at home does not ultimately result in ‘good death’. The authors indicate that death in hospital ensures that terminally ill patients get the best medical care and proper management of pain. There are two objectives assessed in the current study. First, to determine whether home based death is better than hospital or institutionalized death. Second, to assess whether home based end-of-life care ultimately results in ‘good death’. In this regard, the research questions are:   * Is home based death better than hospital or institutionalized death?   * Does home based end-of-life care ultimately result in ‘good death’? Literature review According to Cohen et al. (320-321), the place of death is an important issue in determining the quality of palliative care. Additionally, the debate on the best place to die attempts to establish the best environment that the patient will experience ‘good death’. Foreman, Hunt and Luke (448) acknowledge the superiority of home-based death as it promotes closure among those left behind and the dying process is made easier due to the love afforded by the family members. However, Cohen et al. (321) note that home based death may not be the best option as purported by past research as the caregivers are likely to be stressed by the e
Introduction Outsourcing is a business practice in which a company enters into a contract with another company to provide certain services essential for the operations of the client organization (Duran & Duran, 2009).This practice has increased in the recent past, and the increase can be attributed greatly to the increased use of information technology that has improved communication. In most instances, the firms contracting other companies for a given task also have the capacity to carry out the tasks domestically. These firms, ranging from small through medium-sized to large organizations, are driven into outsourcing for a number of reasons. It has emerged that services that did not appear to be tradable are now in high demand and form the basis for outsourcing. All functions needed to run a company can now be obtained off shelf (Engardio, 2006). Firms contract other organizations for services like data management, accounting or editing, data analysis and processing, call center services, or e-mails among many others. The supplying firms are highly specialized in the respective areas and are able to offer the services at cheaper costs as compared to the whole costs that would be incurred by a company performing the tasks in-house. Outsourcing has increased considerably, particular in the developed countries like the US. In the article ‘Fair exchange: Who benefits from outsourcing?’ (In ‘The Blair Reader: Exploring Issues and Ideas ’ by Kisser and Mandell),Barrera (2004) focuses on the benefits of outsourcing and asserts that the practice is beneficial to both the parties involved and their respective countries. However, the author also points out that the practice has some weaknesses that have to be addressed by the policy-makers
Executive Summary In this management report, the history of dot.com mania, as well as investor behavior in general, are studied from a psychological perspective. The analysis shows that investors of the 2000s were driven by their irrational and unconscious emotions, which resulted in the appearance and bursting of the dot.com bubble. Further, research shows that, currently, stock markets are in another bubble that may pop soon, and there are both similarities and differences between the two bubbles discussed in the paper. The technical term ‘phantastic object’ that helped researchers explain the unconscious appeal of dot.com stocks and understand the Global Financial Crisis is applied in this paper to analyze the valuations of unicorns, new listings, and internet and cloud-based stocks. Finally, emotional finance and behavioral finance theories are applied when explaining the current and predicting the future market. Introduction Stock markets and the economy as a whole have a number of difficulties and unforeseen situations that may entail different circumstances. Over the past hundred years, rather important and interesting events have taken place in the world economy, and some are still being researched by specialists. One such phenomenon is the dot.com bubble of 1995-2000, which later caused a serious crisis and still makes investors and researchers worried about its recurrence. This management report has a number of significant objects and purposes. First, it aims to get insight into the phenomenon of a stock market bubble. Then, it attempts to understand the history of dot.com mania from a psychological perspective and find out whether there is currently another bubble about to burst. Finally, the purpose of this report is also to compare and contrast the relative contributions of emotional finance and behavioural finance to helping understand the psychology underpinning present market valuations and the behaviour of asset markets more generally. This report is motivated by the author’s curiosity and desire to understand the importance of viewing the fund management industry through behavioural and emotional fina
It should be noted that it has always been difficult for women to get back to work after maternity leave. In addition, employers do not willingly hire people who have resume gaps. This rule is not applicable to women after maternity leave solely but also to women who had a long absence because of family or other issues. The purpose of this paper is to review the article written by Bates (2017) that dwells upon this problem faced by many female workers. Summary On the example of Jenna Bloomgarden, the author wanted to display how difficult it can be for women to gain a spot in a company in accordance with their actual skills. The woman has been taking care of her children and family for 13 years, and she decided to return to work despite having such a big resume gap. She tried all the possible ways of contacting employers, but none of these attempts has been successful. However, she has heard about Après agency, which helps women transition successfully from taking care of the family to work (Bates, 2017). Jenna Bloomgarden had an internship in one of the companies and was offered a job there, which responded to her needs, wishes, and skills. Nonetheless, if it were not for this agency, it is highly unlikely that she could find this place by herself. Therefore, the purpose of Après is to connect employers with workers, prepare women after gap years, and ensure their gradual plunging in duties. There are other organizations, which work in a similar way such as reacHIRE, iRelaunch, and so on. Their main target is to provide return-to-work services for women to help them adjust to the current business setting while connecting employers with the workforce. Importantly, such agencies stress the potential that women have despite their resume gaps. According to the author, women need to get assistance in refining their skills, but their core competencies remain the same even after a long break (Bates, 2017). In addition, many companies have started hiring women intensely since they can contribute greatly to the organizational development. Return-to-work agencies review each case individually and connect employers with the applicants that fit the company the best and the essential skills are refined during internship, which allows women to adapt to the setting quickly but gradually. Implications and Conclusions It should be noted that appreciation of the potential contribution that women can make implies the encouragement of diverse workforce. It means that managers need to know the strategies, which will allow women to adapt to the new place and display their core competencies. It requires that company leadership comprehends the need for effective diversity management and employs approaches aimed at creation of environment inclusive of all employees with their various backgrounds. Overall, return-to-work services are useful and effective since th
Introduction The author of the article “In Jordan, the hip speak is Arabizi”, Ibon Villelabeitia, is a media specialist at The Global Fund to Fight AIDS, malaria, and tuberculosis. He lives in Geneva. He got his education at the University of Montana. Summary of the article This article talks about how Jordanians are gradually abandoning Arabic and adopting Arabizi. The author suggests that most elite Jordanians think that English is a symbol of high status. They also see English as a language that allows them utter words that sound offensive in Arabic. Villelabeitia (2005) suggests that this new culture erodes native Jordanian practices. He also thinks Arabizi widens the gap between the poor and the rich. Linguists see this culture as a threat to Arabic as the language spoken by Jordanians. They think Arabic should remain pure. I found this text effective in convincing the audience that speaking Arabizi contributes to the erosion of the Jordanian moral values, creation of a wide gap between the rich and the poor, and promotion of inferiority complex among Arabic speakers. The text also effectively expresses how Arabizi threatens Arabic as the Lingua-Franca in Jordan. The writer achieves effectiveness by appealing to the emotions of his audience and creating a rapport with the audience. He also gives enough evidence for his arguments and applies all the elements of persuasion. He introduces his story with an anecdote about what he witnessed while in Jordan. This lays a good foundation for his arguments. The tone he uses also helps him achieve effectiveness. He chooses a very casual tone, which makes the audience see him as a genuine person. Critical Response Villelabeitia (2005) argues that Arabizi erodes the Jordanian culture. He illustrates this by introducing his story using an anecdote about Jordanians who do not heed to a call for prayers, but instead, listen and dance to rock music during prayer time (Villelabeitia, 2005). Jordanians are prayerful people who always attend pray