ShantanuT01/DACTYL-Pretraining huggingface dataset:
In this paper, the author works for the Brisbane office of a firm of public accountants whose clients have made immense investment in their brand developments. Following this hefty investment, the clients encounter large amounts of expenditure to market and build their brands. Consequently, they are seeking the necessary information on whether they ought to capitalise as opposed to expensing their outlays. To aid them in making this vital decision, this paper presents a report on a concise history of Australia’s policy for accounting for intangible assets before the adoption of IFRS. It presents the approach taken by the Australian IFRS on the question of expensing or capitalising internally generated intangible assets such as brands, and the reasoning behind this approach. It also considers any future global developments relating to changing the IASB’s current accounting standard for intangible assets showing how they might affect Australian reporting entities. International financial reporting standards (IFRSs) were embraced by many nations including Australia in 2005. In this context, Kanodia et al. (2004) reckons that Australia entangles one of the fascinating setting for conducting a study on the impacts of IFTRSs on the values of a firm due to the differences that the standards have on intangibles accounting standards that existed before 2005 (p.89). Arguably, IFRSs encompasses a variety of regulations on accounting practices to meet the global code of practice. However, in Australia, the issue of regulation of accounting standards especially on intangibles has attracted a lot of controversy (Wyatt, Zoltan & Stokes 2001, p.23: Ritter & Wells 2006, p.843: Daske 2008, p.1085). This is because there has not been a nationally acceptable rule governing the type of intangibles that need to be recognised coupled with the manner in which such intangibles need to be measured on a common parameter so that it can be reported in financial statements similarly in all firms across Australia (Bugeja & Gallery 2006, p. 524). Nevertheless, prior to the adoption of IFRSs, in Australia, there were certain standards of accounting that sought to regulate various types of intangibles in the Australian firms (Jeanjean & Stolowy 2008, p.48: Goodwin & Ahmed 2006, p.73). Some of these standards include AASB 1011, AASB 1013, and AASB 1012 amongst others. AASB 1011 entangles accounting standards for research and development costs while AASB 1012 entangles accounting standards for extractive industries (Oswal
Student achievement is a subject that attracts great concern from parents, teachers, administrators, and even policy makers. Despite the fact that teachers are mostly the victims of blame after poor academic performance, there are many factors that may make students perform poorly in their exams. Some of these factors can be controlled by teachers, while others are well beyond their control. The main challenge in combating poor student performance in schools has been the identification of the aforementioned factors. School administrators should, therefore, ensure that they do all they can to establish the reason for non-performance of students. This paper is an exploration of some of the main cultural, ethnic, and socioeconomic factors that influence student performance. There is a close relationship between the backgrounds of students and their performance. Some of the domestic problems that affect student performance include food insecurity, domestic violence and parents who abuse drugs (Andrews, 2005).Students also perform poorly due to health-related problems. These include sight problems, poor hearing ability, and poor sleeping patterns (Andrews, 2005). The latter makes students unable to concentrate during lessons leading to poor performance. Combining education with work has also contributed to poor student performance. This is normally evident in mid-age students. The pressure under which such students operate makes them unable to dedicate enough time to studies, and thus they end up performing poorly in their exams (Thomas, 2003). The students may also fail to see the meaning of education because they may give too much value to the money they make. This may make them commit more time to their jobs than the time they commit for studies. Also among the factors influencing student performance is the fact that students may form ethnic groups in schools (Jacobson, 2003). These groups are usually formed by students who belong to a given ethnic community, and they negatively affect student performance since the activities of the groups tend to be non-academic. Other students may form peer groups which may negatively influence their members leading to poor academic performance (Andrews, 2005). Given the devastating effect that the aforementioned issues have had on student performance, and the fact that attempts to curb them have been largely unsuccessful, there is need for a nuanced approach in dealing with them. Parents should ensure that they provide an environment conducive for student-growth. This will be instrumental in ensuring that domestic problems do not impact student performance. Teachers, on the other hand, should ensure that they understand the special problems of their students, especially problems related to health, and come up with counter-measures for ensuring that students get the best out of class work. There is also the need for teachers and school administrators to monitor students closely in order to ensure that their activities within the school are focused on academics (
Research on the way of life of Orthodox Jews is an interesting undertaking. This is due to the richness of the content that is available regarding the rules and regulations that Orthodox Jews follow in their daily lives. The cultural aspects of Jewish orthodoxy are as varied as they are vast. Jewish orthodoxy refers to a class or a category of Jews who have refused to let the rigors of modern life interfere with their time-tested religious beliefs. They have a strong conviction that the Torah or the law that is believed to have been given to Moses by God is the ultimate guide to life. It is therefore not supposed to be altered in any way by any person and for any reason. They have elected to defend this choice in terms of their beliefs and general way of life by coming up with societal systems that protect the law and punish anyone who makes an attempt to introduce new ways that conflict with the original contents. The first consideration that comes up when carrying out research on the cultural aspects of orthodox Jews is their place of origin. The United States is home to a substantial number of Jews. Israel as a nation is also as is predominantly Jewish. The European lands, especially Eastern Europe was home to a huge number of Jews before the First World War. This however changed when the region became hostile to Jews and began persecuting them. These persecutions led to mass migrations to the United States as well as other safer parts of the European countries resulting in a significant reduction in the number of Jewish populations in Eastern Europe. It is important to note that the persecutions of Jews also took place in the United States alongside those of African Americans, leading to a huge Jewish effort being directed towards the fight for civil liberties, an initiative that was spearheaded by African Americans. The rise of prominent Jewish businesspersons who had and still have influence led to a level of respect and appreciation of Jews. In all the areas mentioned in the preceding paragraph, Orthodoxy in the Jewish way of life is present. The degree of orthodoxy and the numbers of the orthodox populations differ from place to place. Areas where the way of life is busy, fast-paced, and interactions are more have witnessed the reduction in the strictness of the way of life among orthodox Jews. In contrast, places with serene environments have enabled the orthodox Jewish populations to cling to their customs and ward off influence from the other populations. Areas with more Jews have more solidarity and the intra ethnic interactions have promoted the strength of orthodoxy. This, therefore, means that places with more Jewish populations have more orthodox Jews than places with few Jews. This may not be true for all cases because, in large countries such as the United States, the Jewish population may be high but highly scattered and therefore less orthodox. Which area has more orthodox Jews? The nation of Israel, which is the home of Jews is arguable the home to most orthodox Jews. The Jews who moved to Israel after the creation of the nation are those who had
Introduction Being a rather novel concept, the term ‘simp’ took over social media and paved the way for numerous jokes and societal phenomena. The current paper provides a thorough definition of the concept and explains why it is affecting the culture and society negatively. To maintain the point regarding the misogynistic basis of simping, the author addressed this concept from two particular standpoints: female streamers and a general societal outlook. The importance of these arguments can be explained by the toxic nature of simping that averts society members from exposing or even displaying their true emotions. Accordingly, the culture of simping is a damaging concept, which cannot be left untreated or mistreated, as, otherwise, the damage done to interpersonal relationships will become irreversible. The paper is concluded with a thorough discussion on why one should strive to evade the simping culture and promote a less toxic and objectifying outlook on females. Simping is damaging the culture and society because it reinforces misogynistic ideas and creates an environment where males start believing that women owe them something in return for verbal compliments or significant monetary donations. Definition of the Concept A simp is a person, most commonly male, who buys gifts, gives money, or does something to have the object of simping (usually female) pay attention to them. Even though it is not usually stated verbatim, the majority of simps tend to be looking for sex-based rewards (Marcus and Bromwich). There is a definite subcontext of misogyny affecting the usage of the word ‘simp.’ The simping culture has created a stereotypical outlook on females suggesting that the latter are only exploited for sex or physical contact and nothing else. The problem with real simping is that these days, the so-called “nice guys” cannot appeal to women without pursuing intercourse or any kind of benefit associated with relationships. While many consider the simping culture to be a joke, there is much more depth to it. Most people who use the word ‘simp’ as a joke are damaging interpersonal relationships (Adams). This derogation of females cannot be accepted, regardless of whether it could be an intentional or an occasional act. The current improvements in terms of the amount of respect that women currently have in society might be threatened by the simping culture and degrading behaviors. The progress that has been made so far could be easily hindered by the culture of simping for female streamers and other women online or offline. Impact of Simping on So
Channel Overview Opening Ceremony is a specialty store located in West Hollywood. The channel type that I chose is the physical (brick and mortar) specialty store. The West Hollywood store is a shop that deals in fashion, art, and traveling products. The store has also cleverly rolled out a traditional client interaction strategy as part of its business channel. This element revolves around investing money by offering unique and diverse products to customers who buy in the store. In addition, the Opening Ceremony’s customers have better offers due to consistent and attractive discount. The store has always aspired to provide quality products and services to customers. The store currently offers direct sales to its consumers within admirable standards of flexibility. Apparently, the success of the physical specialty store channel forms the rationale for this research. This channel has been customized to ensure that clients are served within the most reliable and efficient methods. The success of the channel could be attributed to its partnerships and quality assurance to its diverse customer segments. I am interested in this type of store because of the unique merchandise categories it carries. Besides, I want to run a store like this in the future. Background of Opening Ceremony in West Hollywood The Opening Ceremony store was founded in New York by UC Berkeley graduates Carol Lim and Humberto in the year 2002 as a joint partnership venture. After a trip to Hong Kong, the dynamic duo decided to start the company through the integration of the Olympic Games mission statement, which is to adopt a multinational strategy to their retail business. The company is renowned for retailing household and emerging fashion designs. The designs range from known brands to small brands that are emerging in the domestic and international market. The Opening Ceremony has branches in New York (headquarters), Los Angeles, Tokyo, and London. Each year, the store in West Hollywood, Los Angeles has activities that showcase the originality and quality of merchandises form different countries across the world as a result of it strong partnership approach in market expansion. As a result, the specialist store has been able to proactively transform the Los Angeles store into an open and expansive market for international capacity and exotic souvenirs. Over the years, the company has been consistent in growth within its business mission “of exploration and friendship, working with a family of contributors to forge a creative environment that reaches far beyond the fashion world” (Opening Ceremony par 3). Among the collaborating brands that have made the Opening Ceremony to expand its scope of operations include “Rodarte, Topshop, Pendleton, and Maison Martin Margiela” (Opening Ceremony par 3). The most renowned projects that are carried out by the Los Angeles store include “Spike Jonze, Terence Koh, and Chloë Sevigny” (Opening Ceremony par 4). As a result of the consistent growth over the years, the store in West Hollywood has become very popular with customers within the age of 1
Introduction There has been change in the global economy due to the changes associated with development. As a result, changes have made it inevitable to redesign the management of the banking system in order to stay afloat in the economic realm. The FRC (Financial Report Council) was to provide regulations that govern the behavior of the leadership in the banking sector. In this report is an explanation of the FRC. It will also highlight the causes and the breakdown in the banking system. Among others the principles as stipulated in the 2010 code will be identified. The code stipulate good management practice. These practices are long term and reward the company. They include values such as effective and efficient administration as well as responsible decision making. The management practice is designed for the board which is composed of directors in the bank (CTP Global, 2010). The code is an effective instrument in the changing world. Therefore, it is examined from time to time to establish whether it is outdated or still relevant. The changes made after revision are clearly indicated so that they are recognized. This corporate management recognizes the fact that the world is dynamic and innovative ways have to be embraced in order to remain in the financial business. Risk management Investors Investors have taken a risk in have supported organizations even when the markets are not favorable. The market is unpredictable thus there is no certainty that their investments will bring gains. Banks It is noted that banking companies have been closed down due to fraud. This has been partly due to taking high risks in the business strategy. Failure to success the financial institutions have been found in to be highly indebted leading to closure of the business. The FRC main aim to regulate the management has been a step forward to curb the problem. The assessments undertaken in the period before June 2011 manifested that there were financial
Introduction Some fundamentals on the topic While discussing the ways Gillo Pontecorvo’s film supports and challenges Frantz Fanon’s perception of violence and Hannah Arendt’s attitude towards the same issue, there is a need to consider some fundamentals of the Battle for Algerian Independence. As far as the topic of the current essay involves a deep analysis of different theories, it is necessary to highlight the key points of the theme in detail. First of all, it should be pointed out that Gillo Pontecorvo’s Battle of Algiers reflects the most important aspects of a well-known Algerian struggle against colonialism and imperialism. One of the major questions the film highlights is whether revolutionary violence can be justified or no. A war of national independence in Pontecorvo’s production shows us urban violence, French and Algerian attitudes towards the conflict. Frantz Fanon vs. Hannah Arendt While speaking about Frantz Fanon’s perception of violence, one can probably notice that the author’s attitude towards devastating forces is rather rigid. On the one hand, it seems that the author rejects the notion of formal independence as he sees no sense in the so-called peaceful means; on the other hand, his assumption that intimidation and extreme violence are the only ways to obtain power seems to be too authoritarian. Anyway, Fanon’s revolutionary theory is rather objective and well-organized. The opposite attitude towards violence is represented by Hannah Arendt. Generally, the main idea of her reasoning on violence is that all forms of strategic action are considered to be inappropriate, undesirable and wrong. While comparing the theories reflected by Fanon and Arendt, it becomes evident that the authors’ viewpoints are totally different. It is also necessary to state that the problem of judgment can be regarded as the key point of Arendt’s conclusions. Body The analysis of the authors’ works Both authors consider the problem of violence in their own ways. Fanon’s viewpoint can be best understood by those ”who wish to gain a better understanding of the neo-colonial and bourgeois nature of contemporary politics in the post-colonial era” (McCollum , n. d., p. 116). On the other hand, Hannah Arendt’s reasoning is based on certain philosophical assumptions, which are related to some important political issues. In other words, one can probably conclude that it was an analysis of social and political changes and circumstances, which formed Arendt’s viewpoint. Violence and its semantic meaning Generally, it must be noted that the concepts of freedom are regarded by both authors rather ambiguously. Arendt does not co
The Hippocratic Oath should ensure that healthcare professionals adhere to a particular moral and ethical code, streamlining their behavior to an excellent standard. Breaching this promise leads to less than stellar healthcare practices, a decrease in the quality of services provided, and even medical fraud, punishable by law (Whistleblower Attorneys, 2016). Such deceptive practices may most often target Medicaid as a federal program aimed to help those who are eligible for assistance. The case of Benevis LLC and Kool Smiles dental clinics is a direct example of companies exploiting government-provided funds at the expense of their clients (“Dental management company Benevis,” 2018). Thus, deconstructing the case and tracing its legal process, filed charges, and the punitive outcome may help outline the repercussions of healthcare-related legal malpractice. Furthermore, the development of the case should help delineate the justification of the reached settlement between the two companies and the US Justice Department. As a professionally ethical issue, the Benevis and Kool Smile dental clinics case center on the problematic practice of doing too much of a seemingly good thing. Scheduling their clients for “medically unnecessary pulpotomies (baby root canals), tooth extractions, and stainless steel crowns” became their pathway for attracting heightened Medicaid funding (“Dental management company Benevis,” 2018). Furthermore, Kool Smiles, affiliated with Benevis through the reception of various administrative and business management services from them, sought out federal payout for unperformed contracts, preying off poorer population segments (“Dental management company Benevis,” 2018; Meldrum, 2018). Citizens, whom Kool Smiles had previously employed, initiated the lawsuits against it (“Dental management company Benevis,” 2018). Thus, the actions of those aware of the Clinics’ internal workings brought its malpractice to attention. Contemporary mechanisms that exist for filing charges against fraudulent medical companies concern themselves with the protection of citizens who help raise such matters for judgment. The False Claims Act allows such spotters to protect themselves by filing cases on the US government’s behalf, concurrently raising the importance of their charges (“Dental management company Benevis,” 2018). Under the same act, the Department of Justice received allegations of Kool Smiles submitting false claims for government consideration (Meldrum, 2018). Charges for both “services not rendered” and the performance of p