ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction Management accounting involves measuring and reporting of economic activities of an enterprise. It is vital for the decision-making and planning of any organization and society. Managers primarily depend on the information provided by this paradigm for forecasting, operational control, and performance evaluation. For instance, managers use this information to decide what to produce, make, and when to produce. Therefore, it is helpful to them in determining various costs involved in the production process and the needed resources to attain the company’s objectives. Additionally, the management accounting system is financial in nature. Therefore, it feeds into the financial accounting system, especially in the product costing system, which is vital in calculating the cost of sales used in the income statement and inventory cost used in the balance sheets. Arguably, this information can be seen as the backbone to the excellent management and operation of large organizations. Thus its preparation should be made monthly or quarterly and given to the various managers, including the chief financial officers, for efficient operation of their duties. This paper, hence, seeks to create a comprehensive report and analysis of the actual financial performance vis-a-vis the budgeted performance to be presented to the chief financial officer. Summary The actual net profit of 1036.8 shows that the company is in good operation and can secure financing and investments. However, the budgeted net profit is 153.9 higher due to the lower sales volume in the actual performance. This then signals the sales and marketing department to adjust their marketing strategy to prevent the sales lag that is deterring the company from reaching its plans. Conversely, comparing the actual and budgeted net profit margins, the 15.88 % profit margin indicates that the company earns 15.88 cents for every dollar it collects instead of £15.71 that was budgeted (Maheshwari, Maheshwari, and Maheshwari, 2021). This shows that the company is operating optimally and is highly capable of meeting its objectives. This analysis, therefore, deems it fit for the company to try and reduce the cost of sales for it to generate higher profit margins. Consequently, the company is required to minimize the selling costs and increase its sales volume to continue earning higher returns. Similarly, in the analysis of this data, the liquidity ratio is also vital to examine as it determines whether the company can pay off current debt obligations. The liquidity rati
Desire is an essential concept in “ The Muqaddimah”. Khaldun addresses this part of human existence throughout the text, describing its numerous embodiments. As portrayed by the scholar, the concept takes the form of wishes, wants, aspirations, impulses, and yearnings. Nevertheless, not depending on the shape that a desire takes, it is rarely a source of happiness and wellness in the work . To show the malignancy of desire, Khaldun uses metaphors, for instance, inexplicitly comparing a desire to a rope leading to misery. This symbolic portrayal of the emotion demonstrates a significant element of Khaldun’s worldview – asceticism and abstinence from worldly temptations. In the historian’s opinion, those that do not practice these traits will lose their spirituality and inevitably fail when they try to reach a position they are not qualified for. The scholar describes desire as the root of misery and the failure to achieve fulfillment in life. He crystallizes attitude to the emotion in the passage about the craft of teaching. In the excerpt, Khaldun likens desire to “a rope which often slips from their hands [from hands of professional men and artisans] and precipitates them into the abyss of ruinous perdition” (Khaldun 78). In this case, the desire is an aspiration to occupy positions for which professional men and artisans are unfit. People’s desires continuously grow and eventually lead them to seek achievements beyond their capabilities, perverting their craft in futile attempts to match true masters. In addition to deepening Khaldun’s attitude to ambitiousness, the metaphor obscures the significance of desire in spirituality. As an Islamic scholar, Khaldun highly esteems such role of this emotion. According to him, the “desire for divine worship” distinguishes virtuous, angelic souls from weak and easily tempted ones (Khaldun 144). This beneficial aspect of desire serves to elevate an individual and free them from worldly temptations. As such, the passage
Synopsis The current social and environmental conditions in the world demand that the level of social entrepreneurship to be improved as it is yet to get to the desired level. This is due to the fact that there are still pertinent issues that affect the world population. These issues include; poverty, curable and non curable diseases, violence and conflicts driven by ethnic or tribal differences, global warming, environmental pollution, slavery and human trafficking, as well as poor standards of education. An evaluation of these issues calls for intervention measures to be tried and corrected in order to ensure that people live in a better world. The situation has placed great responsibility on governments to ensure that they promote social entrepreneurs. However, most governments have failed in this endeavour as a result of inefficiency, corruption, bureaucracy and politicising of social and environmental issues. Intervention by social entrepreneurs is therefore critical as they possess the skills and level of devotion required to improve these issues. The author suggests that support from the government will go a long way to ensure that the work of social entrepreneurs touches on all affected people and is effective in terms of solving social and environmental issues (Dees, 181-183). Personal opinion on social entrepreneurship Social entrepreneurship can be used to solve most of the social and environmental problems currently facing the world. This is due to the fact that social entrepreneurs are mostly concerned with making the world a better place for both the current and future generations. This is in line with the view of the author of the article and therefore means that there is need to encourage more people planning to engage in social entrepreneurship to do so since the world needs them. My opinion is that the social and environmental problems that the world is facing have been as a result of the negligence of both the people and the governments of the various countries. It is therefore the responsibility of both the people and the governments to take measures to ensure that these problems are mitigated. The role of the government in this should be to support the social entrepreneurs in their activities. It is therefore clear that what the author of the article has suggested about the need for increased investments by social entrepreneurs and increased support by the government is a true representation of what should be done. My experience with social entrepreneurship is based on the contact I have had with non-government
Introduction Sociolinguistic variations are often regarded as the attempts to make the language more vivid and lively. Originally, all the linguistic variations are aimed to make the differences between various social groups, emphasize the differences in sex, age, social position, profession etc. Thus, the study of the sociolinguistic variation is closely associated with the awareness of the various linguistic particularities and elements, which are associated with using language by various social and gender groups. The aim of this paper is to study the most common instances of these variations, and explain the origins of these variations, considering such factors as gender, age, level of familiarity, as well as the matters of the interest groups. Then, the attended data will be analyzed and researched from the perspectives of social and linguistic premises. Data Collection The data was collected by the means of communication with the respondents and participants of the research. Originally, they did not knew that they are participants, nevertheless, the research does not require the confidential or private information. Thus, the most common sociolinguistic variables are the greetings. People greet each other or say good-bye in order to show their attitude towards each other or mark the moment of conversation or meeting start and termination. Thus, along with the traditional “Hi”, “Hello”, “Hey”, people often use “wuzzup”, nevertheless, variations in greetings are less common than variations of good-byes. Thus, members of a fire brigade say “See ya on a grand fire”, skaters or bikers sometimes say “keep your wheels dry”. Close friends often say “Take care of yourself”. In some groups you may hear “bye dude” and others. An interesting observation should be stated about an immigrants’ English language. Thus, some British newcomers tend to pronounce the word often with “t” sound [‘oft(ə)n], as well as some reduced sounds like “k” in “knight” and others. The people, which were observed are of various social groups. These are 12 males and 15 females. Five are aged from:   * 15 to 20,   * 7 – 21-25,   * 12 – 26-30   * 3 – 30-33 Almost all of them were in the surrounding of close friends or colleagues, therefore, the familiarity level was sufficient for the informal communication. One of them was a novice in a company. Methodology The methodology of the research is the analysis of the mentioned language tags and linguistic innovations, which were mentioned in the languages of various people. The linguistic tokens will be systematized into tables, pointing out sex, age and occupation of the participants. Thus, the familiarity levels, the social emphasis of the people’s origin may be stated. Hypothesis Basing on the observations, arranged within the various social and gender groups, the hypothesis, which should be made is that women use less informal words and word forms. As for the matters of taboo words, there
This prison program is designed for the rehabilitation of those individuals who committed gun crimes. The methodological assumptions of the rehabilitation program are based on the individual stages approach elaborated by Prochaska and Diclemente in their stages of change. These stages are widely differentiated through the implementation of different tasks and activities needed for those who committed gun crime’ rehabilitation. The notion of rehabilitation in law enforcement is of crucial importance and needs comprehensive understanding. It is analogical to ‘medical rehabilitation’ but with reference to criminals. They are regarded as socially dangerous and thus, need to be improved. The rehabilitation theory governs from the assumption that human behavior depends on the environment and thus can be improved. This allows criminals to be returned to society and start normal life (Tonry, 2000). Gun crimes are very widespread in the contemporary United States. A big number of gun crimes are mostly violent offenses against other people and thus, the rehabilitation of gun offenders as one of the most dangerous criminals should be regarded as one of the primary tasks of the justice system (U.S. Department of Justice, 2001). The use of firearms in offenses is higher than other weapons which give one more example of the abovementioned phenomenon (U.S. Department of Justice, 2003). The elaboration of the current rehabilitation program for the gun offenders is heavily indebted Prochaska, DiClemente (1992) wheel of change to rehabilitation which regards as a reflexive process of changing a person’s patterns of thinking, cognition of reality, and behavior. These authors regard offenders as being ‘frozen’ in negative and the purpose of rehabilitation is to ‘unfreeze’ them. The behavioral change is addressed through the consistent number of phases during which the offender’s personality is changed but before applying them to this program it is important to note that the first phase of the rehabilitation process is not behavioral change but analysis of the criminal behavior. Be
Introduction One of the best ways to understand how people, groups of people or a social entity relates to one another is through social network analysis. This concept has been used for many times in analyzing the relationships between individuals or a group with the aim of either improving the performance of such groups or for other purposes. One of the fields where social network analysis is very much applicable is in the world of sports. This paper discusses the concept of social network analysis, its importance and applicability in the field of sports for both amateurs and professionals. Social network A social network refers to a group of individuals who have come together for a common purpose and the achievement of such a purpose depends on the social relationships among the different members of the network in terms of behaviors, perception, beliefs, values and attitude. A social network are all over the society and can be seen in organized groups such as drug cartel networks, school and college student networks, sports networks among others. Luschen (1980) gave an example of a social network “sport is an institution or social behavior whose core objective is competition based on skill and strategy; the specific behavior ranges from games of children to the contests of professional athletes” (Luschen, 1980, p. 1). Social Network Analysis Social network analysis as the name suggests refers to the art of analyzing the different connections between two or more people who have a common objective or reason for being together such as analysis of a football team. The analysis aims at understanding different personalities in each individual, how they relate to the other entities, their influence, their perception about the other members and so many other aspects. Social network analysis can thus be seen as a multi-factorial study and analysis of behaviors and relationships between and among a group of entities. Dean, Garry and, Peter defined social network analysis as “a set of methodological tools that focus on the relationships among social entities, and on the patterns and implications of these relationships” (Dean, Garry and Peter, 2010, p. 4). One of the applications of social network analysis (SNA) is in the field of sports. This is because any sports team replicates a social system whose performance depends on all the possible relationships among all the participants. Social network analysis in the world of sports is so imperative that so much studies and investments have been made in order to enhance the performance of teams especially in these competitive times. Sports social network analysis may be focused on identifying players who are most influential in a team, understand the flow of information from different levels of hierarchical structure of a team management and also among team members (Park and Yilmaz, 2010). Importance of Social Network Analysis in Sports It is worth noting that in a sports team all teammates can never be the same in terms of personality, experience, abilities, infl
AgFirst Farm Credit Bank is a company headquartered in South Carolina. 15 eastern states are provided with services by it, along with Puerto Rico. It focuses on the diversification from various perspectives, as customer, commodity, geographic and economic. In the recent years of economic downturn, it helped the company to stay the course ( Rooted in diversity , 2013). To increase the level of value-creating diversification, the company should not only distinguish its customers, but also pay more attention to their particular needs and expectations. According to the research, skillful manipulation of this knowledge helps to attract more clients, consequently, to earn more and gain success. The strategic management process is the thing to be used (Hitt, Ireland, & Hoskisson, 2013). The company can extend abroad while it is able to manage all operations. This will make it popular among different customers and will increase the earnings. The top management team may be diverse, so it will be easier to concentrate on particular aspects and to follow the international strategy. The business-level strategy of Victory Motorcycles is based on the diversification. Its usage made the company well-known and prosperous. The diversification of products helps it to become more competitive and attracts customers. Thus, they produce different vehicles as motorcycles, watercrafts and snowmobiles. The company adheres to the geographic diversification and extends abroad. Except for the US, it is also located in Australia, China, Brazil and Russia. They are going to draw in buyers by offering them innovative designs and high quality products (Motorcycle USA Staff, 2008). I believe that Victory Motorcycles should not extend to other countries right now. They should improve the things they have, as there are a lot of various companies that are occupied in the same sphere and occur to be more successful. Victory Motorcycles have good technology and are able to produce more efficient motorbikes. Thus, they need to create new strategic plans for innovative design. I think that the relation between the size of a company and its top-level managers’ compensation really exists. It is because they are commonly compensated taking into account such things as their education, achievement, risk and hard work. Managers’ work is often accompanied by stress as they should always remember that their actions have a great influence on the company. The top-level managers should take an inevitable risk as they are to make important decisions that can lead the company to its success or collapse. As a rule, managers spend a lot of time working. Their working day continues at home, as they are directed to the advancement of their company. A big company needs to be run by qualified people, so top-level managers spend 6 years studying at the university. They are also expected to lay down an aim for the co
Nature is one of the most important elements of poetry used by authors to express the deep feelings and emotions of speakers. Poets had preached the sounding doctrine that the environment is a primary influence on the developing character. There was only a short step from the influence of nature on the individual to the influence of the created environment. The remarkable feature of 18th-century poetry is that poets used nature to depict their emotions and feelings symbolically. For instance, in The Deserted Village” (1770), Oliver Goldsmith portrays his feelings using images of seasons and fieldwork:” And many a gambol frolick’d o’er the ground, And sleights of art and feats of strength went round/ And still, as each repeated pleasure tired” (Goldsmith). The anxiety inherent in a sketch — the feeling of being unsettled — leads Goldsmith to other stylistic choices, most notably the creation of illusions and the reliance upon sentiment, both of which smooth away all the nonductile, nonpliant qualities of the English landscape (Enscoe and Gleckner 4). Once Goldsmith realized that the meaning he sought in English institutions and culture was not to be emotionally his, he fabricated an illusion of stability through th
Introduction Families are responsible for bringing up children until the time they will be able to start their own families. As they grow up, many changes take place in their life, physically, emotionally, psychologically and even financially, in preparation to begin new families. The events are sequential and skipping one of them may be reverberated later in life, although it does not mean that one cannot improve and mend the outcomes of the skipped stages. Every stage is vital and it is important to go through all the stages if possible. This essay discusses the sequence of events that finally lead to beginning of family life. Events leading to the beginning of Family life Everyone has a family of origin, and each family is unique with unique experiences and lifestyles. The first stage thus is living in the family of origin with all the rules and regulations, and complying with them. Majority at this stage are still under taking or completing their schooling. The major tasks here are “maintaining relationships with parents, siblings and peers…involves developing the foundations of a model of family life” (Carter & McGoldrick, 1999, p.67). This is an important stage since it defines what one will be in the future family. Many do not know that there are being prepared to bring up their families. Research has shown that people who come from happy families build happy families and vice versa, although there are always exceptional cases which violate the aforementioned rule. The next stage is leaving home. The single young grown-up develops more close associations with peers and adult-to-adult relations with parents than earlier on. Emotionally, this person accepts his or her personal financial and emotional responsibilities and separates him or herself from the family of origin. One becomes self-reliant in relation to employment and economic independence. This individual can make decisions without involving the parent. One gets the opportunity to interact with many people at friendship levels. Majority of friendships established here move on to the future, and often times one of the friends becomes the future marriage partner. Pre-marriage stage then follows. The individual is engaged in looking for and selecting a marriage partner. He or she establishes a relationship, which would lead to marriage later on. It is at this stage that one may decide to establish own home with someone (Carter & McGol
Introduction For the last couple of decades, the process of implementing new resource-intensive strategies has been drastically fastened and improved. In this research, it is important to emphasize the significance of the digitalization of the present workspace and all the consequences, challenges, and obstacles that are associated with them. Thus, the question of the given research should be: how will digital modernization affect current workplace relations, and what are the methods to minimize any negative repercussions? Indeed, the reformation through electronic devices and the Internet is inevitable and, in my opinion, highly effective despite possible difficulties. However, in my opinion, there are different disadvantages that are rooted in constant modernization of the workplace. Therefore, the aim of the paper is to determine the main problems of digital transformation and ways to solve them. Main Implementation Challenges Although digital workplace transformation has shown a great variety of positive changes, modern professional conditions still present considerable challenges in adjusting modernization in people’s lives. It depends on a place or a region whether its community is ready to provide digital technology with the right quality and quantity of resources. The IT infrastructure has to be thoroughly designed specifically for the sphere in the particular workspace (Attaran et al., 2019). Further, unfortunately, a lot of professional communities do not have enough funds to provide an ideal way of implementing safe and efficient integration of current digital trends. However, digital en