ShantanuT01/DACTYL-Pretraining huggingface dataset:
The financial position The city of Smithville net fund balance as at 31 December 2011was $131,700 calculated from the unrestricted net assets. Unrestricted net assets measures the adequacy amount of the government’s total unrestricted net assets during a given measurement date. It is given by unrestricted net assets divided by total revenue. It can therefore be calculated as follows: Governmental activities: 4,597 = 0.17% 20,302+3,860+1,886+49 Business-type activities: 3,546 = 0.67% 5,218+7 These values differ from each other because the government takes capital outlays as expenditures (Wilson, 201). However, the cost of the assets is allocated over their useful life as a depreciation expense. $655,000 was the government value obtained by subtracting the depreciation which was $595,000 from the capital outlays of $1,250,000. The second ratio used to measure the financial position of the city of Smithville is the capital asset condition. It measures the extend in which the government‘s total depreciable capital assets wear out on average. Government and business activities capital assets can therefore be calculated by dividing the accumulated depreciation by the average cost of depreciable capital assets. Governmental activities: 15,039 = 0.40 (37,183+37,600)/2 City of Smithville financial statements Business-type activities: 3,681 = 0.22 (17,775+14,455)/2 Capital assets transactions suffered a loss because the cash proceeds reported as other finance sources did not affect the net assets of government activities (Kattelus, 97). The loss suffered reduced the government’s net assets without a substantial effect on the government funds. Book value which shows the actual net effect of the sold assets was estimated at $563,000. Another measure of financial position is the debt to asset ratio. This ratio measures the degree upon which the government total assets have been financed by debts during certain period of time. It is calculated by dividing the total liabilities and the total assets for both the government and business type activities as follows: Governmental activities: 19,266 = 0.57 34,040 Business-type activities: 7,167 = 0.49 14,740 The government obtained proceeds from the sale of bonds estimated at $3,030,000 but this increased the long-term liabilities. When accrued liabilities decreased, the governments fund was greater than the expenses and therefore a profit of $24,000 was recorded. However, any revenue which does not provide current financial resources is not regarded as a fund which amounts to $298,000.This lead to a change in the government’s real assets to $2,484,300. The current ratio shows the government ability to fund all short-term liabilities and expenditures during a certain financial period. Here, the current assets are divided by the current liabilities. Both government and business type activities from the information given was calculated as follows: Governmental activities: 9,299 = 2.76 3,366 Business-type activities: 3,9
The current research paper defends the following thesis: Neoliberal policies in Mexico notwithstanding the fact of their warm welcome by the international community and international financial institutions had a negative and devastating impact on the country’s social fabric ruining social solidarity, autonomous development, state social and human development functions and instigating further exploitation of Mexican labor by transnational and national capital. Neoliberalism as a set of social and economic policies is closely tied with the context of globalization which is characterized by aggressive development and expansion of financial and transnational capital in the third world and Western countries. The theoretical premises of neoliberal policies were elaborated in 70-s by the group of scholars closely associated with the interests of international monopoly capital which sought to debunk the so-called welfare state in the West and install a new model of economy which was to reduce state intrusion into the economy, decrease taxes and improve investment incentives. It was the project of complete market deregulation and as W. Graf rightly calls it, a new recommodification of the state which refused its role in guaranteeing high social standards and haltering the aggressive nature of the market economy. Friedman, Hayek, and other neoclassic economists were the main proponents of neoliberalism as the new model of state policies in society. As D. Harvey claims, neoliberalism hence may be understood as the ‘capital’s class power renewal’ (Harvey,). Third World countries such as Mexico benefited during the period of Welfare State in the West when capitalist expansion was hindered by the state’s crucial role. For Mexico, as other Latin American countries, the period after World War 2 was characterized by great industrialization leap forward combined with an active state role in bridging the gap between rich and poor. The development of the national economy was autonomous but not perfect due to structural inequality between the center and periphery. But even these minor achievements were ruthlessly terminated by neoliberal globalization that reinforced itself through political and economic pressure of international capital centers like the United States, international financial institutions as IMF, World Bank, etc. For Mexico, the negative consequences of this transformation were evident since they transformed into the entire periphery of the United States, the supplier of disenfranchised labor and natural resources. The development of so
Cordelia Wainwright This case is a case of negligent misrepresentation because the finance officer made the statement without knowledge of the capacity because he had not gone to the building to ascertain the facts of what he was saying; he had made the statements without reasonable grounds to believe on what he is saying. In such a case, the innocent party has a right to damages for misrepresentation if he suffers a loss. in law it is upon the maker of the statement to prove that he actually had reasonable ground to believe in the statement he made. The facts of this case are similar to the facts of the case of Naughton v o’ Callaghan (1990) (Abbort K Pendlebury N & Wardman K, p. 142). In this case P purchased a racehorse (Fondu) for 26,000 guineas on the basis of a negligent misrepresentation by D as to its pedigree. at the time, if the pedigree had not been misrepresentation, it would have been worth about 23,500 guineas. the misrepresentation was discovered two years later, during which time Fondu had been raced very unsuccessfully and was worth about £ 1,500. P claimed the difference between the purchase prices of 26,000 guineas. Normally the courts would award the difference between the value of the goods as
Introduction Egypt is an Arab state housed within the northeast segment of Africa. The country gained independence from the British government in 1922 after its status as a colony for a period of 40 years. Sudan neighbors the state to the south, and Libya’s position is west. Concurrently, Mediterranean Sea is northwards, the Red sea is in the east and Jordan to the northeast. The headquarters, which is Cairo, is in the northern area of the republic next to the Nile; furthermore, it is the second grandest in the continent. Other important urban developments in the country are Alexandria, Ismailia, Aswan, Port Said, Asyut, and Suez (Kindersley, 2004). The state population is approximately 80 million whereby large proportions dwell in the cities and urban places and next to the River Nile and Suez Canal. The authorized language is Arabic. Additional languages are Berber and English. The key ethnic faction found in the country encompasses Arabs, Egyptians together with Nubians. Muslim is the dominant religion in the country with a proportion of about 90%. The remaining petite religious factions are “Copts” along with Christians (US Department of state, 2010). Environmental Issues in Egypt The country is located in a desert thus experiences continuous water insufficiency. River Nile, the sole constant source, is escalating in salt amounts arising from overuse in irrigation and utilization by Aswan dam. Industrial contamination is slowly creeping in the major cities creating a real threat to the environment because functional-environmental checks are few. The country had signed several global agreements that relate to ecological management by 2004 except the ‘Kyoto protocol’. This regulates the release of unsafe gases to the atmosphere. This results to high atmospheric carbon dioxide discharge in the country (Kindersley, 2004). Current Economic System The country’s GDP was $ 188 billion according to an official account in 2009 (US Department of state, 2010). Egypt has resources like fuel and ores that have contributed immensely to the economy. The country has excellent farming base, growing products for domestic use and export. It owns industries for handing food, chemicals, cloth, metals, widespread productions, and military applications. The country participates in global business errands where it contributes through exchange with many partners. The affluent cultural heritage and past makes the country a sure attraction for tourists from other countries. This prompted the government to develop the necessary infrastructure in transport along with communication to facilitate the tourism sector. Political and Economic History The country has an interesting political account, which occurred in the former century. Even though, Egypt became independent in the year 1922, Britain maintained control thereby influencing many decisions in the monarchy they instituted in the country until 1952. This caused many revolutions to rise in resistance to the British rule leading to the formation of the communist party and Muslim groups. These were potential forces to influence the politics then. Throug
The modern workplace governance is vulnerable to constant reshaping and reforms alteration. Therefore, the model of at-will employment serves as a consistent solution to the changeable jurisdiction policies. The concept implies the existence of the legal right, which allows the employers to terminate the workers. Different state courts tend to interpret some contrastive law issues such as workspace privacy in contradictory ways. The contemporary employment-at-will doctrine shapes efficient protection both for the employers and for the employees, who suffer from unfair labor regulations. Nevertheless, there arise the cases, in which at-will employment violates the fundamentals of international labor protection standards, due to the subjectivity of the employers’ decisions. Therefore, there are three primary exceptions to the doctrine, which deny the legitimacy of at-will employment. These are implied a contract, public policy, and implied covenant (Summers, 2002). This paper provides an overview of the employment-at-will doctrine effects with reference to three real-life cases. The review includes some fundamental social and ethical implications that pertain to employment interrelations. Moreover, the analysis includes an evaluation of the practical case that describes the employer-employee relations as well as a current state policy on the model. The first instance concerns the problem of personal abuse at work. The issue of cyberbullying falls into the category of the prevalent sources of conflicts that arise within the workspaces (Edwards, 2011). Ellen is an employee of the company, who complaints about the inefficiency of promotions in her work environment. She starts writing the blog, in which she expresses her grudge against the management of the company. Specifically, the worker is unsatisfied with the decision on the Chief Operating Officer’s bonus. Ellen uses a number of abusive words and expressions such as “out-of-touch” so that to disclose the unfairness of management’s decisions. One needs to determine the nature of three exceptions to the at-will-employment regulation so that to find out whether there are any limitations to the termination of employment. Therefore, the exception of the first refers to the issue of state
In executing a business strategy, poor data quality results from two main sources. These include the use of flawed performance indicators and incoherent analysis of business operations and performance metrics. In many businesses, this problem is exacerbated by shifts into business management systems that synchronise business and computer-based systems. This approach increases the risks posed by poor data quality on business outcomes. Poor data quality presents challenges that adversely affect the provision of quality customer service. Access to high-quality data is necessary for two main reasons. First, high-quality data facilitates the operation and maintenance of analytical Customer Relationship Management (CRM) systems. Second, it improves the quality of customer service. The success of a CRM system depends on the quality and reliability of customer data. Quality customer data is obtained by resolving key issues outlined below.   * What channels are available to businesses for generation of reliable and high-quality customer information that is easy to apply?   * How can various customer experiences be synchronized in enterprises that use multiple channels?   * How can businesses develop their analytical systems in order to use customer feedback to improve their efficiency and profitability?   * How can customer feedback be integrated into business systems in order to improve customer service? In-depth analysis is vital in identifying the most effective operational sources that can be used to generate customer data for use in developing better systems. Such analysis involves resolution of several questions.   * Which are the most reliable sources of customer data?   * In what format is the data stored?   * Is the data available in any other form?   * Can duplicate data improve the value of the enterprise?   * Which data pool is the most consistent? Businesses use diverse databases. Therefore, it is imperative for system operators to possess special skills and extensive understanding of technology for effective operation of varied database management systems. The most preferred data architecture applied in many enterprises is the model integrated into the CRM suite vendor. Despite its wide application, the model presents several challenges that affect the efficiency of chosen management systems. The model replaces the existing database with a new one that has a different data model. In addition, it clouds the new system with innumerable data pools. The model is beneficial because it facilitates the integration of the new system with existing systems for rapid data transfer. Another challenge that comes along with this model is the risk of data duplication. In many cases, the new system duplicates certain data elements that are contained in the existing system. Data duplication complicates the decision-making process. In order to make the CRM data architecture the default system in an enterprise, it is necessary to map the applications of a new system into existing databases in order to synchronise their functions. T
The Holocene History of Port Phillip Bay Summary In his article devoted to the topic of the origin of Port Philip Bay Holdgate (2011) makes a rather bold statement concerning the origin of the port. According to the researcher, the area used to be entirely dry, with only a small lake in the place of the bay. Nowadays, the area is represented vastly by numerous muddy regions. As the scientist explains, the phenomenon of the port’s emergence in the dry environment can be attributed to the fact that considerable water shrinkage could be observed in the area roughly 1,000 years ago (Cauchi 2011, para. 7). Secrets of the Core The research proposed to test the hypothesis suggested by Holdgate will require that samples of the earth core underneath the bay should be taken in order to verify the correctness of the supposition. It is expected that a study of the sediment core of the area will contain a large amount of foraminifera and the related elements, including shells and sand. A bay floor hiatus in the area of 2,800–1,000 cal. Yr. BP is expected to be located. Specifically, the Holocene record of the designated area needs to be analyzed. It is also assumed that the bay mud floor will contain sandy lithologies, therefore, exposing its unique origin and making it quite obvious that the area used to be entirely dry. Specifically, shelly mud and river-like incisions are expected to be discovered in the area of Port Philip Bay as proof of the fact that the area used to be dry once. Shells in the Bay In case Holdgate’s hypothesis is correct, the area, which is now represented by the Port Philip Bay, might have been experiencing a considerable drop in the average sea level in the central basin. The reasons for the above-mentioned conclusion are quite obvious; seeing that the author mentioned a consistent dryness of the area on the above-mentioned time slot, it will be quite legitimate to assume that the sea level decreased significantly at the time. Moreover, it can be suggested that the sea level also stabilized in the given time period and approached the one that can be observed at present. In other words, the blocking of the channels and the delay in the marine transgression (Cauchi 2011) could be observed in the specified area 2,800–1,000 years ago (Crockett & Keough 2014). Sea Levels, Dunes, and Dates Sea Levels Based on the graph provided, the sea levels for the southeastern coast of Australia have changed quite drastically over thousands of years of sea-level history. According to the data introduced in the graph, the sea level had been quite low (–140 meters) up until 120 years B. P., when it rose to 0 meters. Over the course of the next several thousands of years, the sea level was gradually decreasing until it reached the mark of –140 meters again around 20,000 years B.P., as the chart provided shows in a very graphic manner. The consistent increase in the sea
Executive Summary The optimum level of parts that needs to be ordered and kept would depend upon a lot of factors – both at macro and micro levels. At the former levels, it would first be needed to assess present economic climate the industry, in which the business is passing through, whether depression, boom, recessionary or inflationary. During periods of depression and recessionary cycle, demand for goods and services get lowered, there is lesser demand and therefore, production may also suffer, since finished goods need to find markets, and not simply decay in the stores of the businesses, incurring storage and insurance costs. Further it is also seen that other macro economic factors could be seen in terms of Government policies, tax structures and tariffs, regulatory measures and market conditions, including overall demand for products. Construction industries are booming the world over, since more and more people, especially younger people, are opting to buy their own houses, rather than spend money on rented apartments. With the boom in construction industries, all ancillary industries like building materials including cement, bricks, tiles, paints and varnishes, interior decoration, etc. receive a boost. The micro economic factors that impact upon manufacturing industries would be in terms of financial position of industry, location, track record, management profile, availability of raw materials, skilled labor and cost factors impacting upon business. Therefore, it is necessary to make a complete and comprehensive analysis of the entire costing aspects including Annual demand for products, fixed ordering costs, variable or semi-variable carrying costs, etc., before embarking on the best quantitative analysis. Economic analysis is based on assumptions which may or may not hold well in long run. Definition “Economic ordering quantity (EOQ) is defined as the optimal quantity of order that minimizes total variable costs required to order and hold inventory.” (Wu, 2005). Thus, it is seen that EOQ could be defined as maximum quantity of products that could be ordered within minimum variable costs at that level of ordering and holding Inventory. In other words, EOQ could be seen to be the meeting point between inventories holding & carrying costs and order processing costs. In this case, inventory carrying costs could be fixed in nature and are as follows:   * Rates & Taxes.   * Insurance.   * Product obsolescence costs.   * Storekeeper’s salary.   * Interest costs.   * Administrative costs for holding inventories. The aspects of semi-variable overheads in connection with inventories could be:   * Warehouse lighting and heating expenses.   * Stationery and executive costs attributable to invoice processing.   * Freight charg
Conduct a situational analysis of the Conseco’s current state of affairs Conseco is an insurance company providing long-term care (LTC) insurance policy. It became involved in a questionable matter with a case of denying a payout claims of one of the clients. On the whole, the company is experiencing certain problems, and it is necessary to analyze and evaluate its current situation. One of the ways to conduct a situational analysis is to provide a SWOT analysis which includes information regarding the strengths, weaknesses, opportunities, and threats that the company experiences. One of the strengths of Conseco’s company is the fact that it is one of the big players in the insurance market that reaches its clients through independent agents. Thus, it can cover broader audience and inform people on the opportunities the company provides. A weakness of Conseco roots back to its history that influenced the reputation of the company. In addition to extravagant personal life of one of its CEO’s, the company also became known for mismanagement and greed within the staff that led to the loss of customer’s trust. There are some opportunities that can be used by Conseco to improve its position. First of all, it is advisable to review HR strategies and improve relations among the staff members. Secondly, the company should probably shift from LTC to other aspect in insurance business to attract new liable clients and develop business. A threat that is real not only for Conseco but for other players in insurance business in the aspect of LTC is the fact that market itself has been decreasing. Moreover, the estimated life expectancy of the population is increasing and is expected to grow further within the following decades. This tendency negatively effects profitability of business focused on LTC. Conduct a top-down risk exposure diagnosis of what got Conseco to its current state Risk-exposure diagnosis comprises analysis of macroeconomic, industry-specific, and company-specific factors that have impact on the development of the company at different stages. Macroeconomic environment is significant for all industries including insurance (Brokesova and Vachalkova 63). For Conseco, the major macroeconomic factors influencing its activity comprise inflation which is connected with change in interest rates that are important for insurance companies; overall income of population that influences their ability to pay for insurance service and probably changes in the GDP that may not have a direct impact on the company but have influence on the economy in general and thus indirectly stimulate or slow down all industries. One of the industry-specific factors influencing risks of the LTC industry is the increasing number of older adults involved in insurance projects. Healthcare and emergency care improvements led to the increase of life expectancy and, as a result, to growing expenses for intensive care before death. High competition in insurance industry made insurers establish too lo