ShantanuT01/DACTYL-Pretraining huggingface dataset:
Audit Scope The scope of audit work identifying different areas of investigation is set out in the following which would be carried out upon agreement with the company’s owner and CEO Mr. Ronald Trump. Risk Assessment : The audit will identify and investigate accounting and reporting issues that may be considered as high, medium and low risks areas and may result in material misstatement (PCAOB, 2002) Process Compliance : The audit will ascertain the sufficiency and accuracy of systems and procedures within the company so that their complacency levels for detecting fraud can be assessed. Overall evaluation of the working environment will be part of this as well (PCAOB, 2002). Output Compliance : The audit will determine the relevance of information according to the various accounting assertions. Integrity of Performance Reporting : The audit will evaluate the quality of information prepared by the company for internal usage. Audit Activities To meet the objectives of the scope of audit laid out above the following audit activities will be conducted:  1. The financial statements including the Balance Sheet, Income Statement, Cash Flows, and Changes in Equity of Torpus will be subject to examination.  2. The working papers used for the preparation of financial statements of the company will be examined.  3. Both manual and computerized accounting and reporting systems will be tested.  4. Different internal reports generated will be thoroughly checked.  5. Any internal control system that the company has in place will be evaluated.  6. Overall assessment of the business as a going concern will be established. To carry out these activities the auditor will undertake both analytical and substantive testing procedures to form an independent opinion and duly submit it to the bank along with audit findings. Information subject to Audit Torpus’s financial statements are not audited therefore the auditor must subject the following information to audit procedures which would help in forming a final audit opinion:  1. The company’s balance sheet as of December 31, 2011, indicates the existing loan arrangement of the company for an amount of $56.772. The terms of the loan and related accounting records shall be examined to assess the company’s ability to meet its debt obligations and interest payments.  2. The horizontal analysis of the company’s balance sheets for the period 2011 to 2012 indicates a rise in inventory value by $35,990.00. The increase in value may be considered as a risk area and it will be subject to substantive testing for ensuring its existence and value.  3. The accounting treatment of different elements of the company’s financial statements will be checked by the principles and guidelines of FRSs. Furthermore, the accounting records maintaine
Introduction The global pandemic of the novel coronavirus infection COVID-19 has become an unprecedented threat to all of humanity. The outbreak occurred at the end of 2019 in the Chinese city of Wuhan in the spring of 2020 and continues to cause significant social and economic damage to the entire global community (Banakar et al., 2020). Apart from it, the infection, which has spread almost all over the world, has no close analogs in recent decades (Banakar et al., 2020). A feature of the modern pandemic is, in addition, its intrusion into all processes of human life. The virus is transmitted between people sufficiently quickly; in most cases, it occurs via close contact through small droplets formed when talking, sneezing, or coughing. They often fall on the surface or the ground rather than move long distances through the air (Banakar et al., 2020). However, the virus’s transmission can also intervene through smaller droplets, which remain suspended in the air (Banakar et al., 2020). Common symptoms include cough, fever, fatigue, loss of taste and smell, and ear congestion (Banakar et al., 2020). Apart from it, complications involve acute respiratory distress syndrome (ARDS) and pneumonia. The most significant risk of contracting a coronavirus infection is for doctors, especially dentists and students in training. It is explained by the fact that the main chance of infection lies in the small distance between the patient and the provider when working with dental instruments and aerosols (Banakar et al., 2020). A water-air mixture under pressure provokes the appearance of a subtle aerosol flow, which in one way or another contains the patient’s saliva (Banakar et al., 2020). This flow quickly enters the specialist’s respiratory tract, bypassing the usual mask (Banakar et al., 2020). All of it determines the extremely high probability of infection and the urgent need for awareness toward COVID-19 precautions among different levels of dental students, and the significance of researching this topic. Preliminary studies were conducted at King Saud University in Saudi Arabia. In particular, the aim of research by Al Jasser et al. (2020) was to determine how aware the dental students at King Saud University are, regarding their high exposure to the coronavirus. Moving to the materials and methods, the study included approximately 400 participants, all undergraduate and postgraduate dental students and interns of the researched university, which were specifically selected (Al Jasser et al., 2020). The researchers used a cross-sectional survey for the study and the mentioned power of the sa
In general, a project WBS may be defined as a visual, hierarchical division of a complex project into manageable subtasks in order to address its goals. The WBS chart demonstrates the planned start and planned duration of all activities included in the project. From the chart, it is possible to conclude that the commencement of construction is the most substantial part of the Airport Link Project. The state government of Queensland, the BrisConnections company, City North Infrastructure Pty Ltd, Brisbane City Council, and other regulatory agencies and constructors are the stakeholders involved in the project. As the Airport Link is a significant object that connects Brisbane’s north arterials of Gympie Road at Kedron and the Sandgate Road, the East-West Arterial, the Inner City Bypass, and the South Bypass Tunnel, it should be completed within the specified duration to avoid cost overrun. Another major constraint relates to human resources as BrisConnections has limited the number of staff who have relevant skills and expertise for project management. However, this constraint has been managed appropriately through the contractual arrangements with other subcontractors. Finally, the State of Queensland contracted BrisConnections to finance, design, construct, commission, operate, and maintain the Airport Link to avoid substantial constraints connected with limited financial resources. In relation to the risk management of the Airport Link Project, identified risks include financial risks, environmental risks, operational risks, legal risks, regulatory risks, and other unforeseeable risks. BrisConnections has used PMBOK as the project’s risk management framework for risk evaluation and the determination of appropriate strategies. The life cycle of the project starts from the agreement reached between the State of Queensland and BrisConnections, where it is followed by the design, construction, commission, operation according to the agreement between BrisConnections and the State of Queensland. Due to the BOOT basis for the project, BrisConnections has an opportunity to operate and maintain the Airport Link for a period of 45 years.
Policy Within the Courts, Police, and Corrections at The State Level Public policy exists to guide the operation of the different arms of government in the management of public affairs towards a united beneficial aim of development. Policies within the criminal justice systems are designed by the executive arm of government as a response to situations that require a defined action to progress (Clear, Reisig, & Cole, 2012). It has been a long standing policy of the government of the United States, for example, that criminal justice is meant to correct and rehabilitate the offender to cease criminal ways and lead a normal life, rather than punishment as an end. The courts have adopted this policy in their abolition of the death penalty and the sentencing of convicts to less severe jail terms. The police have implemented these policies and the correctional facilities have been the drivers of the policy on the convicts. The Development of the Approach to Policy Within the Criminal Justice System over the Last 50 Years Up until the mid-1970s, rehabilitation and correction had been a crucial part of the US prisons policy. Convicts were encouraged to cultivate occupational skills, as well as their ability to resolve psychological problems that come with the challenges of the world, such as stress situations, depressions, anger, frustrations, and so on (Clear et al., 2012). Retrogressive and illegal practices such as substance abuse and aggression in dealing with life situations were immensely dealt with and prisoners were gradually taken off from these backward cultures to a more positive outlook to life. Since then, prisons are taken as punishment institutions, instead of their former role of correcting and reforming convicts. Policy Implementation and Cooperation Within the Various Elements of the Criminal Justice System The policy on crime and punishment that had been developed in the past and whose effect was quite positive in transforming offenders to become helpful influencers and developers of the society should be relived (Andrews & Bonta, 2010). Indeed, the policy does exist on paper, but the part of implementation appears to have reneged on its obligation to this vital group in the society. The courts, while handing sentences to offenders, ought to consider the long-term effect that their decisions may have on the offenders, their families, and the society in terms of creating a better and more cohesive society. The courts should, thus, focus on correcting, rather than punishing in their rulings. The correctional facilities, on the other hand, ought to carry out their duty with diligence, in as far as molding the characters of offenders is concerned. They ought to have in place systems that will take the prisoners through a process of growth, from the wayward nature and character that they had before incarceration to useful and beneficial persons in the society (Welch, 2013). Opportunities for Improvement for Successful Policy Implementation Opportunities for improvement that exist in this sector lay in the development of infrastructural and lega
Executive Summary This report gives a summary of “Reevaluating the Antebellum Slave Community: A Comparative Perspective” by Peter Kolchin. In this article, Peter has given a preview of the history of the African Americans. The article has covered the history from the perspective of how other historians used to write about slavery, both the slaves themselves and also the slave owners. It covers slavery in America, Jamaica and in Russia. Apart from the lifestyles of the slave owners and how the different categories of the lords used to manage their properties, the lifestyles of the slaves, the economic activities they were involved in, the cultural practices that emerged in their settlements. Body In the 1970’s there were some writers who through their writings tried to give a bleak representation of the lives of the antebellum slaves as completely dependent on their masters, having no real cultural values of their own and living a life of servitude to their owners. These studies were characterized with parochialism. In contrast when some historians took the time to research into their history by doing interviews, reading their folklore, religion and family lives, it was found that they actually had a more meaningful life than previously presented. In this writing it is found that in as much as the slaves were treated miserably by their masters, they found ways of organizing themselves into functional communities with cultural practices and religions. During this period, most of the studies which were done were mainly comparative of the slave owners, their ideologies and the relations between the different races then. On the other hand there was little study specifically on the lives of the antebellum slaves. Even though those who paid attention to the lives of the slaves tended to give mystical views of it, other writers and historians strived to give the real picture of how they carried out their lives as prudish, religious and committed to the ideals of family lives. The articles go further to state the extent of the independence of the slaves in the United States, Jamaica and Russia. For their economic independence, most of them were allowed to till the lands by their lords, though there were some of their masters who had mi
Gender roles are among the most controversial subjects of empirical research. The Sex Roles journal sheds light on the complexity of gender and sex roles and their implications for the quality of human interactions. That sex roles affect all individuals cannot be denied. Dating is no exception, but the benefits and costs associated with dating and hooking up for women and men are poorly understood. In their article, Bradshaw, Kahn and Saville explore the issue of hooking up versus dating in the context of gender roles (661). The researchers argue that hooking up has become a popular alternative to dating on college campuses, and its benefits for women and men have to be better understood (661). This is a psychological issue relevant to behavioral and social aspects of gender. Dating and hooking up are interesting objects of behavioral analysis within the gender roles discourse. Bradshaw, Kahn and Saville relied on earlier evidence that women experienced more benefits from traditional dating than hooking up, compared with men (664). The researchers hypothesized that “a woman’s preference dating over hooking up should be greater in situations that imply a possibility of a long-term relationship” (Bradshaw, Kahn & Saville 664). Simply stated, men would be more likely than women to prefer hooking up to traditional dating (Bradshaw, Kahn & Saville 664). Bradshaw, Kahn and Saville also explored gender differences in the benefits and costs of hooking up and dating but did not propose any related hypotheses (Bradshaw, Kahn & Saville 664). To test their hypotheses, the researchers created a sample of 221 undergraduate students (Bradshaw, Kahn & Saville 664). 81.4% respondents were first-year students, and 96.4% of them were heterosexual (Bradshaw, Kahn & Saville 664). Of all respondents, 115 reported to be single, 29 were in a relationship for less than 6 months, and 76 were in a relationship of more than 7 months
Intelligence in the United States is considered as a specialized product of information. Its sources emanate from an effective collection, assimilation, analysis and interpretation of data. The ability of the intelligence community to generate requisite information depends on the capacity to collect relevant and precise data. Therefore, the adopted methodology is critical in developing acceptable findings and “should begin with a strategy to comprehend what is being collected” (National Commission on Terrorist Attacks 2005, 7). It is essential to note that data collection methods should be developed accurately in order to derive desired results. This paper provides an analysis of intelligence collection methods, namely the Human Intelligence (HUMINT) and Signal Intelligence (SiGINT). These methods can be used to reduce inherent ambiguity that is common during the process of data collection. According to CIA, any type of data collection method should be in a position to generate the most acceptable results. This implies
Traditionally, women is Islam occupy a secondary role determined by social and cultural traditions in society. Thus, the status of women has been changed towards greater involvement of women in public and political affairs. The current studies of the role of women in Islam have resulted in a unified impression of the power of women leaders. Individually and through their organized activities, the women leaders of Islamic countries have become a dynamic social force, helping to transform the life of their lands. The growing power of women may be considered as representative of the remarkable forward movement of women in the entire East. Essentially the same currents of change – economic and technological, political and cultural–are transforming the life of the entire East. Thesis Women are vitally affected by the rapidly changing environment and are themselves playing a creative part along many lines in Eastern life. Jameelah underlines that working and talking with many representative women make it clear that in the diversity of their activities there is a remarkable unity of purpose and sense of direction. They are confronted by the common needs and problems of the East and are working toward a common goal. Women are actively participating in many phases of civic welfare and in the varied collective efforts to build national life on a sound basis. They are concerned primarily with the specific needs of women and girls and are contributing their knowledge and special experience in all areas of life–the home and social welfare, business and professions, political life and public office–to the total advancement of women. “The Muslim woman is spared direct military and political responsibility although in rare cases there have been women warriors” (Jameelah n.d.). Certain major trends of change and advance may be summed up in general terms applicable to all Islamic countries. Of essential interest are the common problems and needs and common lines of progress. It will be noted that some of the general statements may not be applicable to Afghanistan at the present stage of its advance. However, trends of progress in regard to women are unmistakable in all areas. “Centuries of women’s exclusion from knowledge have resulted in femininity being confused with illiteracy until a few decades ago. But things have progressed so rapidly in our Muslim countries that we women today take li
The Internet today is a very powerful means of communication. Social media is an online interactive means of communication. By means of social media, one can be able to even vote online. It is also possible to leave comments and chat online at sites commonly known as blogs. Blogs are also an efficient means of sending and receiving latest news, magazines, and photographs. Oxfam as outlined in the case study is an international humanitarian organization whose mission is to offer humanitarian services to the disaster affected areas in war. It has over 800 shops in Great Britain specifically meant for collection of donations of goods from donors some of which are used for resale to generate some income. Oxfam depends mainly on donations though sometimes it also makes its own money from sales at its retail outlets. It also has various agents worldwide who help in the distribution of donations. Various governments and the United Nations also work in collaboration with Oxfam to help with disbursements. Oxfam has employed various means of raising donations and funds. Among the means employed is the use of Oxfam’s website. The website outlines Oxfam’s mission and vision. Various past and current reports on humanitarian action spearheaded by Oxfam are also featured prominently at the website. The website has a sign up feature where its visitors can sign up for a monthly email newsletter. This method is basically used to update the website’s visitors on the current activities helping in attracting more funds. Previously, email campaigns for raising funds lasted six weeks and they proved to be very successful. They raised $450,000 within the period of six weeks. If Oxfam undertook a similar emergency fundraising campaign at present times, it would have to involve social websites and the results would be tremendously successful. Social media is
There are a number of definitions proposed by different writers over political competence as a general term. Shorttell & Kaluzny (2000) say that “Political competence is the skills, perspectives, and values needed for effective political involvement within nursing’s professional role.” While his definition is centered on nurses, the same can be adopted for management purposes within healthcare organizations. McAllister (2001) offers another definition of the same and says that “Political competence’ refers to the extent to which one utilizes abstract political concepts to interpret the political world, to evaluate arguments and debates, to make informed political decisions and participate in political processes.” Shorttell & Kaluzny (2000) offer another perspective to political competence in management as “the ability to understand what you can and cannot control when to take action, who is going to resist your agenda, and whom you need on your side. It’s about knowing how to map the political terrain and get others on your side, as well as lead coalitions.” Political competence in the workplace and more so senior executives is in most cases explained through a number of theories that are literally based on contemporary politics. However, with politics being labeled as the dirty game, management using some of these theories should bring about a “dirty leadership” in an organization. Shorttell & Kaluzny (2000) says political competence is an integral [part in management as it provides feasibility assessment that is not available in other elements in management. In simple terms, it helps one realize his allies and enemies in a let us say a project or an ideology. Rains and Barton-Kreise (2001) assert that identifying with politics and engaging actively in political processes and policy frameworks that have a direct or indirect connection with a healthcare organization contributes immensely to the overall competence in the management of the organization and hence delivery of service. As stakeholders in government healthcare management executives should play an active role in ensuring that the policies implemented are relevant to the field and that they are in fact feasible and realistic. Charged with such an enormous role, these executives need to have some general qualities needed to display
Though his active dates now approach nearly five hundred years in the past, William Shakespeare remains one of the most prominent playwrights in the world. Countless festivals, theater training institutes, and theatrical seasons continue to produce William Shakespeare’s major works for the theater year after year. In addition, the plays and sonnets of William Shakespeare continue to set the standard for the study of the English language in its dramatic context in institutes of higher learning and performance training. The ability of one playwright to sustain such popularity over centuries is equaled only by that of the Greek playwrights such as Sophocles and Aeschylus. Truly, the impact of this one dramatist on the modern theater is staggering in its reach and tenacity. The following essay seeks to investigate the contribution of William Shakespeare’s work to contemporary theater, using the tragedy of Othello and Macbeth as its main sources. In addition, this paper will point to the impact of William Shakespeare’s Sonnet 18 on the study of literature. The theater that existed during the time when William Shakespeare lived and created his plays was qualitatively different than the modern theater. One of the main distinctions was the fact that men played all the roles, including those of the women. In William Shakespeare’s time, it was deemed vulgar for women to perform. In fact, for many years the term actress was little more than a euphemism for prostitute (Pollard 13). Many members of polite society viewed the theater as tawdry entertainment for the masses, rife with vice and women of loose moral character, and a hotbed of lewd and lascivious behavior. Indeed, during Shakespeare’s time, critics warned that the plays “take advantage of their verbal power and aesthetic pleasure in order to seduce viewers in vice” (Pollard