ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction Cheating is usually an act employed to create an unfair advantage in one’s own interest through lies, deception, trickery or fraudulent means. The one involved in cheating is seen to do so at the expense of others and with the aim of getting more where one has invested less. Almost everyone cheats in some way in their day to day lives. Cheating is employed in almost every sphere of life including sport, personal or family relationships, gambling and academics. Cheating does not necessarily break the law but is considered to breach the rules though some specific forms of cheating are punishable by law such as tax evasion or fraud. Main body The act of cheating is universally considered to be morally wrong and against society ethics. It is prohibited in many religions and is largely seen as a source of evil rather than good. But the question that lingers in the minds of many is how can all the people be wrong if everybody is doing it? It seems that even those that should set trends to be emulated are are doing the exact opposite of that. Ranging from politicians, evangelists, Muslim clerics, accountants, psychiatrists, lawyers and judges as well, cheating has in a way become a social norm. In every aspect of life cheating is indeed rampant and with the current trends of highly competitive life, it is not about to go away just yet. According to a study by the Association of Certified Examiners 68.6% of the employees who steal have no previous criminal record. The difference or distinction between what is dishonest and what is not is becoming blurred with accountants pushed by executives to cheat so as to keep the company’s shareholders happy and avoid losses. With the current rate of competition some people are not asking whether one should cheat or not but to what extent one should cheat. One in every four American admitted that it is right to evade taxes and that they actually sympathize with those who find themselves behind bars for cheating on their taxes. In America we have a huge and vibrant industry of advertisement, an institution believed by many to be based on deception. Being honest is not enviable today like it used to be, with many
At the moment, when I arrived in the Middle East as a correspondent, I could not help noticing that atmosphere of fear and suspicion; it was palpable virtually in every movement, every gesture, every glance. Jews and Palestinians were looking askance at one another even despite the fact that they might live just next door. This behavior produced such an impression as though someone deliberately turned these people into enemies, and they did not even realize it. The semi-peaceful existence could easily grow into an open fight especially considering the possibility of a terrorist attack that could occur almost every minute. Every person who has ever been a witness to it would tell that this war left indelible scars in the hearts of people and that violence and aggression is not the best remedy for this disease. Later, I understood that that the case was even worse. On the very first day of my mission, I was given a task that could potentially prove dangerous or even perilous. The Israeli Defense Force (IDF) was planning to conduct a military raid in the house of Abu Dis, the man, who was believed to store weapons. At first, I intended to refuse as suc
Besides poor planning, the strategic plan’s failed implementation resulted from poor communication among the entrusted backers. Ginter et al. (2013) acknowledge the benefits of sharing organizational goals amongst critical stakeholders. Mary Jones may have decided to quit the project following misunderstandings between her and practice’s partners. Should the team have a reliable communication network, it could enjoy the profits linked with teamwork. Unfortunately, the failure to share the action plan and assign Jones her distinct responsibility contributed significantly to the program’s failure. A flawed messaging system could be the barrier that undermines the implementation of the intended endeavor. According to Ginter et al. (2013), any project’s success depends on every team player’s ability to execute their distinct responsibilities. However, achieving this goal depends on the availability of excellent media for the key players to share their experiences and converse about potential issues that might discourage them from executing their duties. Consequently, the lack of such resources and altered relationship between Mary Jones and the other vital players prevented her from carrying on with her specific responsibilities as the project implementer. Thus, project managers need to invest their limited resources to purchase high-tech communication equipment. The advancing technology came with various communication techniques for businesses’ participants to interconnect and make sure that they execute their unique duties to achieve their mutual goals. Specifically, the health industry undergoes sudden changes, hence requiring the entrusted medical practitioners to link regularly. Ginter et al. (2013) argue that both private and public health organizations need to be aware of the particular changes to guarantee that they make sound and informed decisions. Thus, excellent communication media ensure that all shareholders share their experiences and know the specific duties designed for them. Reference Ginter, P. M., Duncan, J. W., & Swayne, L. E. (2013). The strategic management of healthcare organizations (7th ed.). San Francisco, CA: Jossey-Bass.
Introduction Risk management is a process encompassing many considerations and factors, and it should be treated accordingly. This process of managing risks suggests that organizations should not merely strive to avoid negative events but predict them, assess possible losses, plan mitigation measures, and address risks systematically. A type of situation in which the risk management toolkit can be applied is a corporate disaster (specifically, related to accounting). From the perspective of the risk management cycle components, it is possible to assess what a company did right and what it did wrong in terms of minimizing risks. In this context, the risk is understood as the product of likelihood and loss (R=Li x Lo). The case of Tesco accounting scandal will be addressed from the perspectives of policy, identification, measurement, analysis, decision, implementation, and feedback to describe strategies aimed at ensuring more effective management of the risk of fraud in the future. First, the case will be summarized. Then, the issues of policy making and presence of adequate policies will be examined. Further, the way risks were identified and measured will be assessed. The following sections will show the processes of decision making, implementing decisions, and providing feedback to improve the policy. What was done right and wrong will be discussed. Case Summary The Tesco accounting scandal was not simply fraud, i.e. mere lying of the executives; there were more complicated factors and contributors. First of all, the atmosphere at the company was indicating that something was going wrong, as before the scandal broke in September 2014, there had been a series of rather obscure resignations (Colson, 2017). As it is becoming evident now, several staff members decided to resign because they felt the pressure of the practices of misrecording and were willing to discontinue their work at Tesco rather than being involved in what they thought was illegal. There were repeated references to the company’s environment of secret wrongdoing, and Richard Parsons, then-member of the commercial finance team, practiced absenteeism and informed his supervisor that the stress and worrying he was experiencing did not allow him to do his job properly. (Colson, 2017). Another employee, Aysen Nadiri, repeatedly contacted top managers to express her concerns about what she perceived as illegitimate accounting practices; specifically, she referred to the early registration of income. However, the management was unwilling to discontinue the practice or to admit that the targets set in the strategic framework of the company’s development could not be met. Nadiri ultimately resigned due to feeling compromised as a professional and worried about what could happen to the company. More importantly, the upcoming disaster was not only marked by resignations but
Due to the sharply drawn divisions of cultures, races, and ethnicities that may be observed in the United States, the cultural competence of health care providers has already become a highly essential component of nursing practice. In general, it may be defined as “a set of congruent behaviors, attitudes, and policies that come together in a system, agency, or among professionals that enables effective work in cross-cultural situations” (Centers for Disease Control and Prevention, 2020, para. 3). Despite all progress in the modern health care system, disparities in relation to mortality and morbidity rates among Latino/Hispanic Americans, African Americans, Asian Americans, Native Americans, Pacific Islanders, and Alaska Natives in comparison with the white population still exist (Centers for Disease Control and Prevention, 2020). However, with the integration of specific knowledge about people from various cultural backgrounds and its transformation into policies, practices, standards, and attitudes, cultural competence may substantially improve the delivery of health care to minorities and contribute to patients’ positive outcomes (Young & Guo, 2020). In addition, a patient-centered healthcare delivery with respect to patients’ cultural peculiarities and unique needs will reduce disparities through the raising of trust in the health care sector among the country’s minority groups (Abrishami, 2018). At the same time, the expediency of cultural competency and its impact on health care should be thoroughly examined. Thus, as this topic has attracted my attention, my PICO(T) question is: Do minorities in the United States present better outcomes with culturally competent health care providers in comparison with traditional health care delivery? I used the keywords “cultural competence” in a search that generated 860 trials in the Cochrane Library, 505 articles in PubMed, 338 articles in Embase, and 10 types of research in CINAHL. At the same time, this amount of studies may be explained by the inclusion of both healthcare delivery and healthcare education in the search. With the use of a Boolean operator and more specific keywords (“cultural competence and minorities”), the number of articles decreased to 96. Through the subsequent evaluation of these works, it is possible to identify evidence that will provide a reliable answer to the chosen PICO(T) question.
Preparing to conduct a business Research The major ethical considerations when carrying out research in an organization such as Subway is targeted towards ensuring that that ethical considerations are not violated and the research is carried out according to accepted norms. While doing research in Subway, it will be ensured that permission is sought from the authorities of the organization regarding the research that is to be conducted in that organization. Furthermore, the research team will have to ensure that they do not do anything that could be harmful to respondents. This will be achieved through careful choice of words during interviews and surveys. It should also be considered that the results of the research are kept anonymous. The research subjects need to be assured that their responses should be kept anonymous (Cooper, 2011). When conducting research, one should not take advantage of the easy access groups such as children because research should be focused on the results that the researcher wants to achieve. The significance of the research would be based on getting information regarding the operation methods that can be used in a fast food store to ensure customers are satisfied and profitability is improved. Research will also provide information regarding the types of foods that are more popular for customers who prefer fast foods. The results of the correlation will be significant in determining areas where operations need to be focused to ensure sales are maximized. The topical scope of the study will involve the methods used to ensure customers are informed of the right type of fast foods available at the fast food store such as Subway. It will also involve the determination of the types of fast foods that are most likely to be purchased by customers. The magnitude and the feasibility of the study will involve the ease with which the recommendations from the study can be implemented by other fast food organizations to improve their profitability. The study will also involve determination of factors that contribute to a better location for fast food industries based on the responses from Subway. These factors will then be published for potential entrepreneurs in fast foods industries to refer to as guidance to managing their fast food shops (Cowan 2008). The purpose of the research is to determine the types of foods that are popular among customers at Subway organizations and recommending these responses to those who need to invest in the industry. It also involves determination of methods of operation that when implemented can contribute to increased customer loyalty in these organizations. Data Collection instruments that will be used The major data collection methods that would be used include the use of Surveys and questionnaires. The major variables that will be studied include the types of foods that are most profitable in Subway restaurants, the methods of operations used to ensure customers are pleased with the services of the restaurants to become loyal and the typ
Introduction Oedipus is a mythological character whose story was coined by the ancient Greek scribe Sophocles in a tragedy play. His father was the king of Thebes. Greek culture has existed from as early as the Mesolithic era (10,000 – 7000 BCE) to the Hellenistic era (323 – 30 BCE). It has evolved over many centuries to become what is known as Modern Greek culture. Each Greek era had its own cultural and linguistic influences that largely depended on the military conquests. Greek traditions are usually based on religion or paganism. Greek language and tradition has also been influenced by empires that recently dominated them. These include the Roman and Ottoman empires. Indeed the influences of such dominations are prevalent today. For example, many Greek dishes have Turkish (Ottoman) names. (McMahan, Day and Funk, 101) Discussion The tale of Oedipus gives the message of predestination and fate. Throughout Oedipus’ life people try to stop the events that have been prophesied. These attempts however, cause the series of events that culminate with the fulfillment of the prophesy itself. (Adams, 2) Oedipus’ mother was called Jocasta. His parents confer with the Oracle of Apollo at Delli. The Oracle informs them that their son will one day kill the king and marry his queen. Laius (king) then orders a servant to kill the child by deserting it on a mountain. The servant disobeys and puts Oedipus in a populated area. Oedipus is found and later adopted by the king and queen of Corinth. (Adams, 3) One day Oedipus is told that he was adopted. He confronts his ‘parents’ but they deny adopting him. He goes to see the same Dellic Oracle and asks him, “Who am I?” The Oracle does not reply as asked but tells Oedipus that he is the man who will kill his sire and marry his mother. (Adams, 6) Oedipus decides to runs away from Corinth. Along his journey he meets a man at a crossroads and kills the man in self defense. The only eyewitness escapes. Oedipus then meets a troublesome sphinx who he kills. The people of Thebes offer him the recently widowed queen of Thebes as wife and make him their king as a reward for killing the sphinx. After a while a plague hits the land and Oedipus asks the Oracle for a solution. The Oracle tells him that the plague will end when the killer of Laius is either killed or exiled. (Friedlander, 7) Oedipus launches an investigation into the murder of the former king. Oedipus first consults Tiresias, a blind prophet. The prophet urges him to stop the investigation, but Oedipus insists on it. Oedipus begins to recall how he killed a man at a crossroads many years before. Jocasta enters the room and tells Oedipus that her husband was killed at a crossroads. (Adams, 8) They a
Inventory and warehouse management A company requires an adequate supply of inventory for the smooth running of its processes. To ensure that this is fulfilled, companies incur warehousing costs; Hendon garden furniture has found itself in the dilemma of deciding on how to manage its stocks as it minimizes warehousing costs. There are two options for consideration; buying a warehouse space of sq 25,000 at £125,000 and renting space of 50,000sq @ £12,000 per annum. Let’s analyze the two options in terms of liquidity, profitability, breakeven point; Liquidity This is the availability of funds to meet short term and long term financial liabilities as they fall due. The decision to buy will have the following effects;  1. There will be money outflow; this is in terms of rents or loan payments and interest repayments  2. The constant flow of income as a result of continued production (Williams, 2001). The company will have increased financial responsibility; this will reduce working capital as follows; Rent option, current liabilities increases by £12,000 Buying option long term liabilities increased by £25,000 Profitability The decision to rent warehouse will rise to an expense to the company expenses reduce the amount of profit that the company makes in a certain year; For example; the furniture garden profits are £100,000 per annum, this is the profit before the additional warehouse has been added. When the new warehouse is rented, then the profits will reduce by the amount of rent payable (assuming that the new warehouse does not lead to increased production) New profit will be £100,000 Fewer warehouses rent £ 12,000 Net profit £88,000 If the option of buying the asset has been made, the effect it has on the trading profit is dependent on the source of financing. If the company decides to buy in cash terms; then the transitions are will be considered an asset acquisition project. Its effect in the trading account will only be an increased depreciation of the facility. If the purchase is bought through a loan financing policy, the balance sheet will have increased expenses in terms of depreciation and interest charges ( Weygand, Kimmel & Kieso, 2010). Let’s assume that the facility will depreciate at a rate of 5% per annum straight-line method and the interest from loan financing the project is at 5% straight-line method; Depreciation = 5/100* £125,000 =6,250 Interest on loan = 5/100*£125,000 = 6,250 The effects will be as follows; When bought cash (this means that the company used its reserved fund to buy the asset); Net profit £100,000 Less depreciation £6,250 Total net profit of £93,750 When the warehouse is bought through loan finance Net profit £100,000 Less depreciation £6,250 Less interest payable £6250 Total net profit £87, 000 Breakeven point This is the point where the total cost of operation equals to total benefits; Breakeven point = total cost = total revenue The decision to buy or rent a warehouse will lead to an increase in operational cost and thus the duration taken to attain break-even will be increased. Each product in the company produces an income of £ 15. When the additional
Introduction IAS 17 regulates the accounting for leases; a lease is a contract whereby the supplier of an asset known as lessor conveys to the user of the asset known as lessee the right to use an asset for a specified period in return for periodic payments. In a leasing agreement, the lessor retains the legal ownership but conveys the lessee the right to make use of the asset for a specified period. Given the nature of leasing, that the lessee can use an asset without paying its full cost at once, it has become a preferred method of financing (BPP, 2010). Leasing is popular because the lessee may find tax relief on lease payments advantageous, secondly, leasing may be cheaper than a bank loan. Thirdly, if the lessee cannot raise enough funds to buy the asset required or it is difficult to get a bank loan then the lessee can rent it to be able to use the asset. On the other hand, the lessor may find leasing attractive because once the purchase of the asset is complete at the inception of the lease the asset is handed over to the lessee and therefore relieved of further financial concern on the asset while at the same time making a return out of the payments made by the lessee. Key features of current IAS 17 IAS 17 standardizes and prescribes the appropriate accounting treatment and disclosures to apply in relation to assets held under lease in the financial statements of both the lessor and lessee. The standard defines a lease and classifies leases into financial and operating leases. As mentioned above a lease is a contract between a lessor and a lessee for use of an asset in return for regular payments for a specified period. A finance lease is one that confers nearly all the rewards and risks of the title of an asset from the supplier to the lessee. (BPP, 2010). It usually covers almost all of the asset’s life. On the other hand, in an operating lease, the supplier of the asset retains most of the rewards and risks of ownership and the period of the lease is short compared to the expected economic life of the asset. For a lease to be classified as a finance lease one of the following conditions must be met. One of the conditions is that at the initiation of the lease, the total sum of the present value of the minimum lease payments is supposed to be larger than or equivalent to the fair value of the asset. Moreover, the lease should contain a deal purchase option that is so attractive that it is very much probable that it will be taken up. Additionally, the title of the asset will be conveyed to the lessee at the end of the lease term. If the lease is for the main part of the financially viable life of the asset then the lease is classified as a finance lease. To add on to that if the leased asset is of such a specific nature tha