ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction HSBC is a bank that operates in many international locations and its main services include business, treasury and private banking services to institutional, corporate and personal clients. The branch in UAE has focused to those customers who would like products that are in line with Islamic principles. Their Asset side products offered include: agricultural products, commercial, consumer, small and medium enterprise facilities, treasury and financial institution requirements as well as commodity financing. Liability side products include deposit schemes that enable customers to invest funds such as current accounts, savings accounts, term deposits for different maturities, certificates of investments and basic banking accounts. Other facilities include bonds and guarantee services, online banking, letters of credit, both local and international remittances, debit cards, payment of utility bills, export bills collection and assigning local and export bills, e-facilities such as e-statements, lockers, phone banking and deposit-taking ATMs. Looking at their financial statements one will note that they are quite detailed with lots of financial items, which are specific to the bank, and understanding them requires referral to the notes accompanying the financial statements. Financial statements for last two years are provided which can surely help in performing trend analysis and understanding how the bank has performed over the last two years. Significant accounting policies adopted by the HSBC Islamic Banking – it has adopted Islamic banking in doing business in the UAE Revenue recognition- revenues are documented after rendering the services. Some revenues embody reimbursements of expenditure incurred on a proxy basis of administered hotel properties as well as franchisees. Nevertheless, such costs are related chiefly to payroll expenditur
Introduction Organizations use financial reporting as the primary tool for communicating the extent of their performance growth to their stakeholders. Reporting plays a considerable role in investment decision-making processes since it provides a reliable framework for analyzing an organization’s performance. Investors demand access to information that can aid them in determining the uncertainties of both current and future business cash flows. Such availability of information helps them to evaluate firms, hence enhancing their capacity to make crucial decisions such as the selection of securities portfolios. As such, the degree to which organizations disclose their information may determine their performance and growth in their respective lines of business. Information disclosures ensure that all stakeholders make decisions that support a firm’s operations. Currently, there exists minimal literature concerning the relationship between an organization’s disclosure policies, requirements for compulsory disclosures, and security analysts’ generated information. However, as the paper argues, despite such challenges, disclosures remain valuable in enhancing a firms’ financial performance. The case of Enron will be used to substantiate this claim based on the consequences that the company suffered following its failure to disclose its financial information to investors. Literature Review A wide body of literature on the effects of disclosures on financial performance focuses on its role in reducing information asymmetry (Shim, Cho, & Lee, 2016). According to Schöndube-Pirchegger and Schöndube (2017), accounting information is critical in the decision-making processes of different organizational stakeholders. For example, creditors and/or shareholders use the information in making decisions concerning a company’s capital commitments. Based on the anticipated returns, disclosures happen following a firm’s evaluation of the potential investment opportunities. Upon the move by a company to make capital commitments, Asay, Elliott, and Rennekamp (2017) reveal how accounting information becomes the tool that investors use in monitoring the manner in which the entity uses such financial resources. Young (2014) argues that information asymmetries and agency problems that occur between firms’ managers, entrepreneurs, and investors explain the endogenous development of such information. Managers have more information on firms’ anticipated performance, which they may fail to fully share with shareholders or investors. Hence, they introduce an asymmetry that may comparatively disadvantage the shareholders. Therefore, according to Asay et al. (2017), disclosures help in informing investors about profitable business lines and portfolios, which when tapped, may
Supply chain management Over the last two decades, supply chain management concept that has attracted considerable attention among organizations (Aronsson, Abrahamsson & Spens 176). This concept, which encompasses different perspectives, has attracted unparalleled interest among researchers. Consequently, most firms across all sectors have been adopting supply chain management in order to improve their performance (176). Both theoretical and empirical literature has positively indicated that supply chain management practices bring numerous benefits to organizations. However, Aronsson, Abrahamsson and Spens (176) underscore that the health care sector has lagged behind in the adoption of supply chain management practices. Against this background, the latter authors carried out a desk-top research that sought to establish the necessary requirements for supply chain development in health care, how to conduct orientation and how to embrace lean and agile supply chain management practices in health care. Aronsson, Abrahamsson and Spens (178) explore this concept from a philosophical point of view that perceives supply chain as a strategy to modify behavior towards a certain direction. On the same note, the authors explore how the concept can be applied to design an efficient patient pathway in health care organizations. To begin with, Aronsson, Abrahamsson and Spens (181) emphasize that, although supply chain strategies are present in the health care settings, there is a significant need to improve patient processes in order to facilitate efficiency. To achieve this, the authors add that supply chain orientation should be focused on altering the current mind set from functional to process thinking (182). Conversely, the authors accentuate that the uniqueness of health care system calls for a multidisciplinary approach towards supply chain management, which is often daunting (182). To disentangle this quagmire, the authors propose a two tier approach (patient process and product process) that should be integrated together with lean and agile processes to improve flexibility. Strategic management While globalization and liberalization has attracted myriad opportunities for businesses, it has also brought challenges to business operations. This recent wave is muddled in uncertainties; thus, firms have been compelled to denounce traditional managerial practices to pave way for the new strategic management theory (Harrington & Ottenbacher 439). The concept of strategic management is a deliberate plan that involves five processes namely: goal setting, analysis, strategy formation, implementation and monitoring (439). Noticeably, the concept has gained considerable attention across various sectors due to its ability to generate numerous financial, and other benefits. However, Harrington and Ottenbacher (440) accentuate that its application in hospitality industry is frequently varied both in scope and semantics. This is due to the diversified nature of
Introduction The role of human resource administrators in the field of education is extremely important because their activities directly influence the quality of provided education in the concrete school district. When a human resource administrator cannot perform one’s functions effectively, the teaching staff is not selected and organized properly to address the strategic goals of the school district (Rebore, 2015). From this point, human resource administrators are expected to make significant efforts while selecting talented teachers among candidates (DeArmond, Gross, & Goldhaber, 2010, p. 323). To achieve high results, human resource administrators in the sphere of education need to apply effective strategies and methods to attract, train, and retain the best talents during the recruitment, evaluation, and retention processes (Mertz, 2010, p. 185). Stacy Gaffney, Human Resource Administrator and Payroll Specialist of Webster School District located in Webster, Wisconsin, was interviewed in order to analyze the appropriateness of human resource management (HRM) practices used in the school district. This paper aims to provide the results of the interview with Mrs. Gaffney on HRM practices followed in the school district, on the application of policies and regulations to HRM processes, and on challenges observed during the implementation of HRM strategies. Job Description and HRM Practices Following the facts and explanations provided by Mrs. Gaffney regarding HRM practices used in the Webster School District, it is possible to state that recruitment and selection practices are of high importance for the quality of student education. According to Mrs. Gaffney, Webster School District uses the systematic approach to the recruitment and selection of the teaching staff while conducting both informal meetings and face-to-face meetings for applicants (S. Gaffney, personal communication, July 15, 2015). The systematic approach allows focusing on the candidates’ previous experiences, degrees, certification, confidence, and commitment (Berry, Petrin, Gravelle, & Farmer, 2011, p. 3). The preliminary analysis of candidates’ resumes is made by Mrs. Gaffney who invites candidates with the greatest potential for the school district for face-to-face interviews. James Erickson, District Superintendent in Webster School District, can also participate in the interviewing process when the discussed position is important to be held only by a high-class professional. Mrs. Gaffney is responsible for developing and implementing strategies for orienting, compensating, and retaining teachers and other staff in the Webster School District. The development of the effective training, fair appraisal system, objective techniques for determining compensation, and approaches to improve retention is a priority for human resource administrators (Liang & Akiba, 2015, p. 376; Richwine, Biggs, Mishel, & Roy, 2012, p. 2). Therefore, Mrs. Gaffney pays much attention to developing training sessions that are effective for orienting new teachers, improving classroom management, and p
Annotated Bibliography on Pain Management in the Emergency Department The study by Vlahaki and Milne (2008) seeks to examine pain management in a rural setting. Their study was motivated by the lack of literature that examined poor pain management in rural emergency departments. Using data from the National Ambulatory Care Reporting System of a rural hospital in Ontario, the researchers discovered that pain management in emergency departments of rural hospitals is not as poor as in urban hospitals. Downey and Zun (2010) conducted a study to identify the relationship between pain management in the emergency department and patient satisfaction. The researchers used several tools, including the Visual Analogue Pain Scale, Brief Pain Inventory, and Medical Interview Satisfaction Scale. A sample of 159 patients took part in the research. The patients were given some type of relief for their pain immediately after they arrived at the ED. The researchers found that pain management is significantly and positively correlated with patient satisfaction. Pain management can also be improved by establishing a link between the emergency department and community health centers. This is what Staiger, Serlachius, Macfarlane, and Anderson (2010) found in their study. They argued that the major benefit of this type of pain management strategy is that it ensures the continuity of care. Thus, patients leaving the ED do not necessarily have to go back to the ED to obtain further care. The significance of continuous care has also been highlighted by Stup
In the science field, scientists collect data all the time to make analysis and conclusions in the various fields. In the medical field for example, researchers use research data to find out about the type of medication they should administer. Therefore, it is very important for scientist to use effective methods of collecting data. Since all subjects cannot be studied, scientists select a sample of subject from a group of interest to conduct their studies. The results from the sample selected, are assumed to represent the characteristics of the whole group. Samples are usually collected in a random manner to at least ensure every aspect of the group is captured. Collecting just a sample of subject makes sense in some circumstances. For example, if a researcher is interested in finding out the effect of an advertisement on T.V in a certain town, it will be tedious and extremely expensive to study every individual in the town. The best thing to do is to randomly pick a few people from the population and study them. In many cases, the result will reflect the effect on the general population of the town. However, choosing subjects by random method might not actually be random. Unknowingly, the researcher might pick subjects who do not represent the group of interest. For example, a medical team in USA might be interested in finding out the side effects of a certain treatment drug they are developing. It is apparent that the team will pick about 1000 random individuals of different ages throughout the country. Also, they probably will ensure that both genders are well represented. Let us say the result will indicate that 90% of them vomited. In many ways, these results are inconclusive. First of all, only a thousand subjects were examined and probably the drug will be used by over a million patients throughout the world. Factors that will affect the side effects of this drug will most likely depend on medical background, heredity and even geographical location. Out of the thousand picked, there is a big chance that all these factors were not taken into account or reflected on the results. It would not be big surprise if only 7% of the patients administered with the drug vomited. Probably, the largest percentage of the patients would exhibit far much worse side effects like death. This will obviously be a catastrophic mistake made by the medical team. Other than the method having a huge magnitude of error, the randomized experiments could have expensive methods of repair or render subjects to lethal circumstances (HECKARD, 2006). Despite of this, there are other methods which can be used to collect data with much accuracy. Perhaps one of the most accurate methods of sampling, especially one involving treatment methods with a placebo effect, is the snowball technique. In this method, information
Introduction Faith entails loyalty to a person or thing or the secure belief in God, the Supreme Being, which goes hand in hand with a trusting acceptance of God’s will. There are various things that help us keep our faith in God while others tend to make us deviate from our belief. In this peace of work, we see how Eliezer Wiesel struggles to keep his faith in God in relation to what he faced in life and how his understanding of God changed. Eliezer’s Struggle The book, night, by Wiesel talks of the holocaust during the second world war when Hitler opted to make all the Jews suffer by sending them to extermination camps where they were subjected to very harsh treatment which in most cases caused death. “Never shall I forget those moments which murdered my God and my soul and turned my dreams to dust. Never shall I forget these things, even if I am condemned to live as long as God Himself, Never” (Lombardi 1). This shows the extent of the suffering. Eliezer Wiesel was lucky to have survived and he wrote of his experiences in the camp where they were poorly treated due to the fact that they were Jews and not because they had committed any offenses. It shows the awfulness he endured, for example, the loss of his family and his struggle to survive in a hostile world where humanity, faith and dignity were undermined (Wisel and Wisel 10). It shows the hardest life of human beings and how hope is essential in keeping us going. The expression, ‘‘a universe where God betrayed his creatures and covered his face in order not to see’’ can be explained through the scenario where Job experienced a lot of suffering and illness as his faith was tested and also in Wiesel’s experiences in the concentrated camp. They both suffered having not committed any crime and God did not rescue them when they expected him to do so despite the fact that he had the Power. Wiesel was a very strong believer and believed that God was everything and that He could save him from all evils. It was after he joined the camp that his faith decreased as he could not clearly understand why God could not rescue him and others that he deemed to have suffered more than he did, “I was thinking of my father. He must have suffered more than I did” (Lombardi 1). Despite the suffering, he never stopped believing in God completely, “I did not deny God’s existence, but I doubted His absolute justice.” (Lombardi 1). Conclusion Eliezer’s experience in the camp teaches us on the complexity of the journey of faith. It is through his experiences that he discovered that God is always present even in our suffering. He therefore encourages us to always have hope in whatever we do having the confidence that no matter the challenges and suffering we experience in our lives, there is a powerful God working out good plans for us in mysterious ways which we cannot understand and that He w
Parallelism is achieved by the repetitive use of words to emphasize a point. Anaphora is the technique where words are used repeatedly at the beginning of successive lines and are mostly used in persuasive speech. In periodic sentences, the main points are mainly at the end of sentences. This is the technique that Jefferson uses in writing the Declaration of Independence. The Declaration of Independence was authored by Thomas Jefferson, under a committee that included Benjamin Franklin and John Adams, and with a lot of influence by Rousseau. Thomas Jefferson became the Governor of Virginia in 1779. He was the First Secretary of State between 1790 and 1793 and was the Vice President under John Adams (1797-1801). In 1800 he was elected President and he served two terms (1801-1809). Within this time he negotiated for the Louisiana Purchase which was considered as one of his greatest achievements. He tried to abolish slavery (Jacobus, 79). Thomas Jefferson became the third President of the United States. He gained attention through his pamphlet, “A Summary View of the Rights of British America”. Among his other writing was the book, Notes of Virginia, (1782). His writing skills were therefore considered exemplary and the skills can be seen in this historic document. Jefferson’s writing is based on using periodic sentences, which have the qualities of balance and parallelism. The author stated that God created all men equal, and they are endowed by their creator. The creator provides them rights of Liberty, being happy, and Life. The main point in this famous quote, “Life, Liberty and the Pursuit of Happiness’ comes at the end of the sentence… Jefferson uses the same repetition in using “He” when referring to the King of England to emphasize not the personality, but the sovereignty of a nation. “He is repeatedly used while listing on the facts that the King has or has not done that has led to the United States of America to demand their freedom (Jacobus, 80). Jefferson used the word “He” in listing the serious issues that the King of England has or has not done, those issues which may lead to a revolution by the colony. Though the Declaration does not list the causes of the demands, the document comes out clearly because of the style that Jefferson uses. For the trivial acts against the colony the word “for “is used. For example “ for imposing taxes…, for cutting off our trade” The word “We”
Introduction Environmental safety is a responsibility of all individuals and firms should promote the health of the environment. Living in a good and clean environment is not only healthy to human beings but also promotes the welfare of firms in the market. Governments, environmental lobby groups, civil society groups and other organizations have placed a major campaign against damage on the environment. It is evident that there are advantages and disadvantages accrued from conducting environmental safety and promotion of a clean environment by business entities. In this paper I will discuss whether firms have a moral responsibility to maintain a clean environment. All businesses have a responsibility to maintain a sustainable and clean environment. Main Body Companies which practice environmental conservation develop a good image in the public. The general public develops loyalty and trust upon organizations which are friendly to the environment. Today consumers are very sensitive about the moral responsibilities of the companies which manufacture consumer products. Companies conducting unhealthy business activities tend to be shunned away by consumers. It has become a requirement for all companies to start initiatives of protecting the environment to attract more customers. The international community has been concerned about environmental pollution and companies promoting the activities of environmental safety are being rewarded. ISO 140001 certification is provided to firms which are friendly to the environment and this is used to encourage companies to conduct their business in a responsible manner (Johnson, p. 228). The ISO 140001 provides a framework by which all business entities, individuals and governments should conduct their activities in a clean environment. Companies which become ISO 140001 certified have the advantage of global recognition. In addition, products manufactured by companies which are ISO 140001 certified are acceptable by customers in the global scene. It is important for firms to conduct their businesses in an environmental friendly manner to ensure they achieve ISO 140001 certificate. Normative ethics require that all companies be morally friendly in their activities. All companies ought to conduct their business in a clean environment. Irrespective of the existence of laws to protect the environment, it is implied that firms should protect the environment by promoting ethical behavior. It is acceptable that firms should promote the health of the environment by encouraging good environmental practices (O’Donohue and Ferguson, p. 426). Firms have an ethical responsibility of reporting cases of irresponsible behaviors carried out by other firms. The law protects all individuals and organizations which attempt to report immoral behavior. Firms have a moral responsibility to blow the whistle for any attempts by other firms in the market to conduct unacceptable activities which may harm the environment. Whistle blowing is the process of reporting any illegal activities being conducted by other people (Lewis, p. 1). Whistle blowing involves overriding the interests of an