ShantanuT01/DACTYL-Pretraining huggingface dataset:
The primary standard for revenue recognition, IAS 18, sets out the requirements for measuring and recognizing revenue and defines it as the gross inflow of economic benefits over a specified period. The period may arise in the ordinary course of business and applies to the accounting for revenue from the sale of goods, the provision of services, and the use by third parties of assets that generate interest, dividends, or royalties. This paper aims to discuss two sets of IAS revenue recognition standards and provide examples of differences between these two standards. According to the main standard IAS 18, particular criteria determine the recognition of revenue when economic benefits are received by an enterprise. However, critics say that the requirements for measuring and recognizing revenue set out in IAS 18 are too general and require further specification. Revenue is one of the leading financial indicators of a company and often the largest number in financial statements that attract the most attention (“Revenue recognition,” 2021). Along with profit, revenue is an important indicator of business success in many sectors. Therefore, the remuneration package, that is, the size of the salaries of managers and managing directors, may depend on the size of this indicator. Revenue is therefore also called the element related to the performance of the company and determines its effectiveness. Equally important, IAS 11 addresses how revenue is allocated to contract periods for construction work. As a result, income and expenses are recognized in connection with the recognition of the completion of work under the construction contract (“IAS 11 Construction Contracts,” 2021). If the contract terms are not met, revenue is recognized to the extent of the recoverable costs incurred under the contract. Thus, two sets of the IAS standards were discussed, and the differences between them were admitted. The two international financial reporting standards are IAS 18, detailed above, and IAS 11. The main difference between IAS 11 is that it applies IAS 18 standards to construction companies. Both standards are based solely on the principles of transparency, timeliness, relevance, and others. Therefore, IAS has recently begun to develop new standards that will be more inclusive, direct, and comprehensive.
Bloom’s taxonomy was among the first approaches to defining stages of cognitive operations designed for the use of educators. The approach provides the hierarchy of stages of cognitive complexity that are considered to be cumulative, i.e. every next step develops only after the successful building up of the previous one. According to Bloom’s approach, these six operations are knowledge, comprehension, application, analysis, synthesis, and evaluation (Granello, 2001). As of the stages, knowledge refers to retrieving information. Comprehension is about gaining and sharing knowledge by communication. Application is using everything that was learned before to solve particular problems. Analysis is about understanding the elements of particular things or situations and the interrelations between them. Synthesis is putting together all the gained knowledge to generate the integral whole. Finally, evaluation is judging what was learned that leads to better understanding of it (Bloom, 1956). Bloom’s taxonomy as an approach to developing critical thinking has strengths as well as weaknesses. As of the strong sides of this approach, these are the clear definition of the stages of cognitive operations and the distinction that is made between them. That means that knowing the difference between every stage and the ways to develop it successfully, it is easier to get to the highest stair of the critical thinking ladder. Speaking of the weaknesses of this strategy, it is the hierarchy itself that can be thought of as the problem of the approach. It is easy to explain it by the fact that it is not obligatory to exercise one cognitive operation to proceed to the others. Moreover, in most cases these stages are not developing one right after another. That said, application can come before new knowledge or analysis can be a part comprehension. Bloom’s taxonomy is an effective tool for strengthening practice for graduate learners in psychology as well as for practitioner-scholars. In the case of graduate learners, this approach will help develop the skills needed for conducting studies such as analyzing complicated tasks and finding solutions to them, synthesizing everything that was learned and applying the knowledge to provide in-depth researches, etc. As of practitioner-scholars, Bloom’s taxonomy helps become a professional in the chosen field of science through analyzing and synthesizing theories learned before to provide in-depth answers to any questions and strong arguments to supports one’s poin
Introduction After the War of 1812, there happened a lot of changes in all spheres of life. The post-war economy of Northern states was characterized by rises and falls. The transportation revolution led to increased migration, expansion of the market economy, growth of industries, trade development, and urbanization. As far as the culture is concerned, the lessened economic role of women and their new position of homemakers led the country to one of the greatest religious revivals, the Second Great Awakening. Cultural and Economic Changes By the 1820s, the Erie Canal was constructed, which made a great impact on the economic situation as a lot of ambitious farmers entered the market. Such a desire to achieve success could not go unnoticed for people’s system of values. Charles Grandison Finney was a new type of preacher, who “preached of the power of human spiritual striving. Instead of the stern God of Calvinism, he offered God of justice” (Oakes, et al. 326). A new religion based on the power of individual effort for salvation appeared. Women played a great role in the Second Great Awakening as organizers and public speakers (Oakes, et al. 327). One of the first religious minority communities appeared in the 1820s and was called the United Society of Believers in Christ’s Second Appearing. This group promoted celibacy and rejected individualism (Oakes, et al. 327). The Benevolent Empire appeared as a reflection of the need for social changes. It “fostered a broad impulse for social reform, expressed in religious terms and organized through a network of charities and associations“ (Oakes, et al. 330). However, the society soon turned into a bureaucratic corporation (Oakes, et al. 332). Another important cultural change was connected with the attitude to the ethical issue of slavery. The opponents of it were defeated by the Missouri Compromise. “With the collapse of antislavery politics, the leadership of the movement passed to a small group of articulate abolitionists” (Oakes, et al. 333). Blacks began to resist slavery delivering lectures on the topic and promoting equality and freedom. Already in the 1840s, militant abolitionism became wide-spread. Some of the whites united under William Lloyd Garrison’s leadership to form the New England Anti-Slavery Society (Oakes, et al. 336). Two political parties were formed as a response but could not withstand the pressure of the problem and collapsed. The new Republican Party promoted the same principle that slavery was local whereas freedom was national (Oakes, et al. 339). The major economic changes were brought about by the market revolution and immigration. There appeared a lot of out workers who did their job from home. Since workers became interchangeable, their wages dropped threatening their living. This provoked a lot of strikes (Oakes, et al. 339). “After a decade of rapid expansion, the market stalled in 1834” (Oakes 340). The protests failed but the National Trades’ Union was formed (Oakes, et al. 340). A new middle class benefited from transformations.
Alcohol is a depressant that alters the transmission of messages between the brain and the rest of the body. It is a by-product of fermentation after a sugar, fruit or vegetable is acted on by bacteria/yeast. It is the main recreational drug in Australia, meaning that people indulge in alcohol consumption for enjoyment purposes only, especially in social events and gatherings such as parties and clubbing. There is a lot of advocacy on the dangerous effects of alcohol and cannabis use. The term ‘dangerous’ in this context is in relation to normal body functioning, which is disrupted by the use of these drugs. Dangerous effects of alcohol and cannabis form the basis for discussion of this paper. In a study by Dietze et al. (2009), death and hospitalisations were highlighted as the effects of alcohol. It is surprising that this is the first study in as far as alcohol-attributable harm in Australia is concerned. I would expect to find numerous studies on alcohol since it is usually a topic of concern in the contemporary society; the social media, schools, policy makers never fail to mention alcohol in at least one occasions during the day. However, it may be because of the very same reasons that little research has been conducted. The fact that alcohol consumption, either in moderation or binge drinking, is deemed a normal occurrence in day to day life could be a reason for this. In addition, cooperation from participants, who are mainly drunkards, is not guaranteed. Other effects of alcohol, according to Korsmeyer & Kranzler (2009), include an array of neurological disorders, poor nutrition and systemic damage. The same is true for cannabis. It is the most commonly used illegal drug in the world. Karch (2006) points out that in 2003, 161 million people used it, and 46% of 101 states reported an increasing trend in its usage. There are associations made between the use of cannabis and cardiovascular diseases (Swift, Copeland, & Lenton, 2000). However, little research has been conducted on this, especially in Australia. The study by Karch (2006) indicates that only in vitro animal experiments have been conducted. Human case studies are not valid due to confounding factors like underlying chronic medical conditions and/or cigarette smoking. There is minimal difference in effects between alcohol and cannabis on a face evaluation. The prevailing research concurs with Barack Obama’s statement that cannabis is no more dangerous than alcohol because each has its own share of detrimental effects. Both alcohol and cannabis have dangerous systemic effects which vary with regard to the affected body organ. In conclusion, it is inarguable that each drug has its own share of the dangerous effects that affect the normal functioning of the body. When a person combines either two or more drugs, aggravated effects result. Unfortunately, there is a paucity of scientific evidence on the usage and effects of alcohol and cannabis.
Introduction Policymakers heavily rely on vital statistical information when laying out down strategies or processes aimed at effectively managing certain diseases. The incorporation of vital statistical data in informing policy has gained precedence in the last few decades thus occasioning the utilization of sophisticated technology and methodology in measuring the incidence and mortality levels. Although HIV is not common in the United States, its high occurrence in minority groups has aroused interest from population scientists and epidemiologists. This essay will discuss the incidence rates and the occurrence of HIV/AIDS in the US based on certain demographic factors, especially race and gender. Annual incidence levels in the US It is estimated that slightly above 56000 cases of HIV occurred in the united states in 2006 representing a significant increase from the earlier estimates. The incidence levels were estimated at 22 for every 100, 000 Americans with the blacks contributing to more than half of the new infections. Slightly above 80 black Americans were infected with HIV in 2006 compared to a partly 30 and 12 persons in Hispanics and whites respectively. In 2007, partly 21.1 new cases of HIV were reported in the whole population although similar trends based on race were observed. Similarly, 11.9 new cases of AIDS were recorded for every 100000 Americans with the highest incidence occurring in African Americans and the least in the Asian populations. An estimated 47.3 and 15.2 new cases occurred in the African and Hispanic populations in 2007. A slight increase to 12.2 cases for every 100000 Americans was noted in 2008 (U.S. Department of Health and Human Services, 2010, p. 43). Annual incidence rates of AIDS in Hispanics A decreasing trend in the incidence rates has occurred in the Hispanics/ Latinos in the last few years with rates of 16.0, 15.4, and 15.0 for 2006, 2007, and 2008 respectively. On average, about 7000 Hispanics are diagnosed with AIDS each year with slight fluctuations occurring in the past years. The prevalence rate of AIDs among the U.S. population Statistical data depicted a prevalence of 185.1 persons for every 100000 Americans. Stark variations in the prevalence rates were evident across the various states and residential areas. For instance, the District of Columbia had 1750.6 cases per 100000 while compared to slightly above 2.2 per 100000 persons in far-flung areas such as American Samoa. The prevalence rate of AIDs among the Hispanics/Latinos The prevalence has increased steadily since reliable statistical evidence was developed in 2003. More than 455000 persons were estimated to suffer from AIDS in 2007. 19 % of affected individuals were of Hispanic origin while about 80% of the cases were reported in th
Introduction Juvenile delinquency refers to a large variety of disapproved behaviors of children and adolescents which the society does not approve of, and for which some kind of admonishment, punishment, or corrective measure is justified in the public interest. The term has extensive meaning and includes rebellions and hostile behavior of children and their attitude of differences towards society. Schools play a great role in shaping the life of a child; schools go along the way in not only importing the necessary knowledge to children which is their primary objective but also imparting discipline as well teaching the child moral ways of behavior. However, if not administered well, some unwanted behavior might originate especially in a rigid school, has blasé credentialing mechanisms, where some students are favored and given credentials allowing entity into preferred occupations and where others are discouraged, denied access to important credentials, and thus relegated to the bottom of the occupational ladder ( Illich, 1975), Foster 1993, Gandara 1903 .) Problem statement Numerous factors are often associated with juvenile crime. Many duties have sought prevention as a means of dealing with such crimes juvenile justice practitioners. Policymakers and other institutions are some of those whose concern leads to studies of this nature. The issue of juvenile delinquency has this over the years been a pronounced embedment among African – American societies. The poverty that at times results in school dropouts, drug, and substance abuse, finally and community structure are catalysts to cremate among the African – American communities. Parenting has therefore taken a different direction. This current study shall Endeavour to investigate the reasons why some students in schools tend to violate the law amidst many who abide by the same law while schooling. Research objective The study shall endeavor to:  1. Determine the nature of the law-abiding student.  2. To and delinquents the relationship between the environment and students’ behavior.  3. To evaluate the causes of delinquency in schooling. Research questions  1. How much does the nature of students contribute to delinquent behavior in schools?  2. Does the resident’s environment affect school students behavior  3. What are the common causes of delinquency in school Scope This study shall extend to the delinquent behavior among schooling students, the research shall extend to how much student behavior in schools leads to delinquency, schooling environments, and law regarding schools. Review of literature Introduction Crimes by juveniles are a serious problem in the developed west especially the USA but it is no less in developing nations where it is threatening to go out of hand at any moment. To deal with this problem, the broader criminal justice system of a country operates a separate but inter-related system of juvenile justice, paying specific attention to the policing, courts, and corrections of youthful offend
18th-century literature has gifted readers with many brilliant authors and books. Jonathan Swift is a prominent representative of the period and his book Gulliver’s Travels sparks considerable interest among literary critics. Gulliver Travels is comprised of four parts: Gulliver embarks on four lengthy journeys which altogether last for sixteen years and seven months. Sailing every time from a specific city (existing in real life) he unexpectedly ends up in outlandish locations where he explores customs, mentality, and ways of life, and laws of the hosting country. He also shares knowledge of his homeland, England with local inhabitants. Gulliver’s Travels is a multi-faceted book, and a literary critic would have difficulty attributing it to a specific genre. This piece of work is an adventurous travel novel, it is also a pamphlet novel and at the same time, a novel with characteristics that may be directly attributed to anti-utopia – that is often considered the 20th-century genre. Not only is Jonathan Swift popular with readers, but also with writers like himself. George Orwell researched and analyzed Swift’s work and even wrote an essay ‘Politics vs. Literature – An examination of Gulliver’s travels. Jonathan Swift’s imagination knows no limits and he seems to have packed Gulliver’s 16-year-journey with irony and satire characteristic of those times. Swift presents a fertile territory for analysis as his book covers an array of socially-pressing issues such as gender and race differences, status and class, money, and even science. His description of these issues is filled with satire and irony. Despite many layers of meaning and an abundance of serious questions raised in the book, it has been and is still now strongly associated with children’s literature and as a book intended for children. In fact, the book’s enormous popularity among children resulted in a number of movies produced over the years in different countries, with the latest one released in 2010 by 20 Century Fox. Given the adventurous nature of the book, it is not surprising that it still remains appealing to children. By engrossing into Gulliver’s world, they vicariously experience his adventures. In a Lilliputian world, they may feel as if they are the giants among their toys and dolls. Brobdingnag land resonates with children as well who are surrounded by adults viewed as giants by children (Stallcup 87). Gulliver’s Travels have been printed and reprinted and translated into almost any language. The fact that the version of the book intended for children has been adapted and abridged explains that the contents may disturb adults who do not want their children to be exposed to bold views of anarchy and challenges to authority (Stallcup 88). Due to editors, most of Swift’s humor references and satirical attacks on human nature are either toned down or deleted. However, editors’ reasons for bowdlerizing satirical and social references may be understood. Children will be struggling with much of Swift’s brilliant satire simply because they have not yet become politic
Introduction During my summer industry practicum, I was working in a small motel located in Auckland, Zealand. New Zealand is considered an exotic industry resort among foreigners, especially fans of the Lord of the Rings franchise. The majority of New Zealand’s tourists come from Australia and Asia, with a decent amount of visitors arriving from Europe and America as well. The purpose of this practicum report is to explore the industry, review the organizational structure and practices implemented by the company through personal experience, apply theoretical concepts learned during the semester course, and reflect on the problems and issues of the company from both a personal perspective and the perspective of my practicum supervisor. Background of the Motel The motel started out as a business meant to expand, with the original owner purchasing several rooms on the first floor of a three-story block to provide sleeping space and shelter to passing truck drivers and working tourists. In the first 5 years, the business managed to expand enough to purchase an entire floor of the building they were located in, reaching a total of 16 rooms. However, there was no growth after, as the business reached its peak performance, as it seemed. While New Zealand always offered majestic sightseeing and possessed beautiful resorts, the globalization of tourism did not start until the 2000s, which heralded the popularization and expansion of the industry, as well as offering cheap and cost-efficient flights. In 2001-2003, New Zealand saw a boom in foreign tourists due to the success of the first Lord of the Rings movie, which went on screens in 2001 (Li, Li, Song, Lundberg, & Shen, 2017). This would have presented another opportunity for the motel to expand its business, but it failed to acknowledge the potential of the movie and was not prepared for the influx of tourists. While all rooms were stocked full during the surge, the management failed to capitalize on it and purchase additional space in order to expand and become a Hotel. In 2009-2012, the company’s money flow entered a bit of a recession, as the world economic crisis affected the tourism in New Zealand as a whole, though the company did not lose much due to the fact that it was initially oriented on domestic tourism, which was not affected to the same degree (Simmons, 2014). Since 2015, New Zealand’s external tourism flow saw growth, as the military and religious conflicts in the Middle East diverted some of the tourism flow from countries like Turkey and made them consider more peaceful and exotic locations (Tomazos, 2017). Right now, the Motel is operating at full capacity, with rooms being full-on active tourism periods in summer and winter, and having enough domesti