ShantanuT01/DACTYL-Pretraining huggingface dataset:
Key trends and ratio analysis of the last three fiscal years In the banking industry, a financial ratio (or otherwise known as a banking ratio) is a ratio of two selected numerical values taken from an enterprise’s financial statements. There are many standard ratios we can use if we want to try to evaluate the overall financial condition of a bank or other organization. The scope behind financial ratios is to enable managers within a business and its shareholders (owners) to have a clear picture of the health of their business. These ratios are used even by security analysts in order to compare the strengths and weaknesses in various companies (Ehsan & Groppelli, p. 4). For the purpose of our assignment, we will use values of the total share capital of the year, the profit (before depositors’ share, tax, and gain on transfer of an interest in the subsidiary) for the year, and the dividends paid to the shareholders of the banks. These values will be used to determine the trends of the banks in the last three years, 2006, 2007, and 2008, because as a business, its main purpose is to increase the profits of its shareholders. If the bank accumulates more profits and pays higher dividends to its shareholders, then it is in a healthy situation. If this is the situation, the bank becomes attractive to more potential investors and partners because it is perceived as a stable and growing bank. We will start with the Dubai Islamic Bank. In the “consolidated financial statement of the fiscal year 2008” for the Dubai Islamic Bank, we find that the total share capital as of balance on 31 December 2008 is 3445.4 million dirhams (UAE). One year before, as of 31 December 2007, the balance of the total share capital was 2996 million dirhams, and as of 31 December 2006, it was 2800 million dirhams. So if we do the ratios, we will find that from 2006 to 2007, the total share capital increased by 2996-2800=196 million dirhams, which is an increase of 196/2800 x100= 7%. From 2007 to 2008, we have 3445.4-2996=449.4 million dirhams, which is an increase of 449.4/2996 x100= 15%. As we can see from the results, the total share capital growth rate in 2008 has more than doubled from the growth rate of 2007, from 7% to 15%. The second indicator is the net profit for the year. As of 31 December 2008, the net profit of the bank is 3604.360 million dirhams. As of 31 December 2007, it is 4237.518 million dirhams, and as of 31 December 2006, it is 3341.576 million dirhams. From 2006 to 2007, we have an increase of 4237.518 – 3341.576= 895.942 million dirhams. That is 895.942/3341.576 x100= 26.81% increase in profits, a huge increase. But from 2007 to 2008 the profit gain did not increase, in fact, we have a decrease in profits: 4237.518-3604.360=633.158 million dirhams less in 2008. This corresponds to a 14.94% decrease in profits from 2007 to 2008. And the final indicator for the health
Forensic laboratories have become very important in the fight against crime. Proving a crime in a court of law or making an investigation over the occurrence of crime could be not only expensive but also time-consuming. In addition, the investigators may fail to obtain the truth behind a crime or the court may end up convicting an innocent person due to misleading investigations. Technology in form of forensic laboratories has helped to overcome or reduce these challenges. Accreditation and expanding DNA laboratories are both important for the FBI. With constrain in finance, the FBI has to decide on which of both should be given a priority. To my opinion, expanding the DNA laboratories should be given a priority for it would bring more benefits. DNA analysis is a very important tool in forensic investigations. The discovery of DNA is among the most important discoveries made in the last century. The use of DNA in medical science has resulted in very important result diagnosis and treatment of diseases. The forensic study has also benefited a lot from DNA analysis (Inman & Rudin, 2002, p. 23). The ability of the DNA analysis to offer results that cannot be doubted has made it very effective in the forensic investigation (Federal Bureau of Investigation, 2010, para. 2). In addition, acceptance of DNA analysis results as evidence in the Court of law has entrenched DNA analysis in forensic investigations. As this technology is relatively new, the capacity of forensic laboratories to offer DNA analysis for all investigations that require it, is challenges. Although accreditation will increase the credibility of FBI forensic laboratories, increasing the capacity for DNA analysis is more urgent. Investigations over some crimes without the use of DNA analysis are challenging. Crimes such as murder and rape have very severe effects on the community. An investigation by use of conventional ways without the use of DNA analysis is not easy (Inman & Rudin, 2002, p. 43). The conventional way of investigation may take longer, leading to loss of evidence, or lead to the wrong conclusion. Although DNA analysis is considered expensive, it is cheaper as compared to the cost of crime and time used in a conventional investigation. Expanding the DNA analysis in FBI forensic laboratories will allow more people to access the services of DNA analysis for their cases. Increasing the capacity of DNA laboratories is very important for public crime Laboratories. For the FBI to be able to meet the increased demand for DNA analysis, it has to expand its DNA laboratory. The National Institute of Justice has been advocating for increased use of science and technology in ensuring justice in the community. In addition to this many law enforces have realized the importance of collecting forensic evidence from the crime scene. This has resulted in increased forensic samples for DNA analysis (Dale, Greenspan & Orokos 2006, p. 22). Apart from this, State passed a statute that has expanded samples
At the end of the financial year, companies find there are errors in the financial statements either due to overstated or understated expenses and incomes. There may also be changes in some items whose estimated value is different from the actual value. Adjusting entries should be made in order for the financial statements to reflect the correct profit or retained earnings for the year. The corporation erected its present factory building in 1989. Depreciation was calculated by the straight line method, using an estimated life of 35 years. Early 2004 the board of directors conducted a careful survey and estimated that the factory building had remaining useful life of 25 years as of January 1, 2004. A company’s assets are supposed to be valued and depreciation of the asset done in the accounts according to the estimated useful life. Different methods of depreciation are available for the company to choose from. The company chose to use the straight line method of depreciation and the building had an estimated useful life of 35 years. The building erected in 1989 was to be depreciated till the year 2024. In 2004, after 15 years of useful life, the building is revalued and it is estimated that it has a useful life of 25 years instead of 20 years. The company has therefore gained from the revaluation gain. The company accountant has several entries that he has to make in the financial statements of 2004. A company may choose to keep its accounts in two ways. That is through the cost model or the revaluation model. Looking at the revaluation model, the building will be shown in the balance sheet at the revalued value. The amount of the revaluation has to be calculated. The revaluation account being an income account will be credited by the amount. Under the current assets, there will be an entry shown for the revaluation gain or reserve account with the amount of the revaluation. These two amounts will provide a double entry that cancels out (Dodge, 1997, p 264). The following is the balance sheet of a company prior to a revaluation of its fixed assets. The net book value of the fixed assets is the cost price of the asset less the provision for depreciated that is done yearly. When
Executive summary This is a company which will be publishing magazines, newspapers and distributing them within the United Arab Emirates. The company also intends to venture into news papers and journals. It will operate in the print media thus most of its revenue will be from advertising within the country. The name of the company will be parents which will be derived from the name of the magazines that they will start printing. This venture is viable because I have carried out careful survey on the local magazines and realized that in the country no print media is producing these magazines targeting the customers this print will target. In the United Arab Emirates print media has gone electronic however magazines dealing with parental issues are short of expectations. A business that will produce a magazine promoting parental issues will have a great market that is readily available. Research carried out by my team show that there is a great need for a parent magazine that will cover a variety of issues for the sake of the market. The business of print and electronic media is complicated because of competition and equipment required for production but at the same time it is highly rewarding for any person who takes the risk and invests in it. I chose this business because I love writing stories therefore business relating to writing will be viable and like my hobby. It will operate as a sole proprietor however if it proves to be successive it will be corporate into a company limited by shares and it will offer the shares to the public. It will succeed because:   * The magazines already has a ready target audience, who want a magazine that the whole family can read, hence with the right awareness the target audience have the purchasing power to purchase the magazine.   * The target market/audience is big i.e. varies from fathers, mothers, parents to be, to even babies who get to participate in the magazine articles.   * Used as an advertisement tool for especially business owners or companies that manufacture and sell home appliances, baby stuff etc.   * Magazine will offer employment opportunities for fresh graduates who will bring with them fresh and innovative articles for the magazines   * Fun-literature to read that educates enlightens and teaches the target audience in family matters by offering day to day advices, etc. Mission statement: We have made a promise to our clients to be that parents print media would do its best to improve news reporting and production of magazines most memorable and admirable by many. We shall over the best prices in town at the best services. We shall also be able to behave as role models to other media firms and the community. We shall deliver competitively priced magazines and newspapers suiting various needs of our clients irrespective of their segments. We shall create an open culture where our customers can discuss and critic our services to enable us act to ensure future services please the customer. VISION:- Our vision is to be a market leader and get committed to improved
Intelligence is an individual’s minds power; it defines why different people have different capabilities. It is sum of different aspects some inborn, developed, shaped and moulded by socialisation. Intelligence building starts from child conception, where children have some attributes of intelligence at birth like suckling. After birth, intelligence develops alongside ones personality (Watkins & Vicki, 2000). This paper looks into various aspects of intelligence and its measurement. Theories of intelligence Intelligence is the potential that some have in doing something. The way someone can make sense out of the world around him, it defines how someone uses his cognitive power. It is different from achievement as achievement is more concerned about how someone understands what has been taught (Watkins & Vicki, 2000). Different scholars have developed different theories. Jean Piaget developed the theory that better fits intelligence from the above definition: Jean Piaget theory of intelligence According to the theory, intelligence is a biological attributes which form as a child comes of ages. How the child observes and perceives the world around him is shaped by the developmental years that the child has. Cognitive skills are adopted, strengthened and shaped by the environments that one is socialized. The theory promotes that intelligence develops from two folds: maturation and learning. The theory promotes that intelligence is a four-stage phenomenon where every individual must undergo each stage although the age and degree of the stage are relatively different. The following are the stages of intelligence development according to the theory:   * Sensor motor Period (Birth–2 years of age)   * Preoperational Period (2–6 years of age)   * Concrete Operations (Period 7–12 years of age)   * Formal Operations Period (12 years of age and older) Measuring of intelligence takes the use of different tests applied at different stages of human development. What is necessary is to know the kind of approach to use for a certain age since different ages show different intelligence traits. For example, in the case of Sensor motor Period, the child is tested for development of non-verbal motor responses. At later ages in life for example in Formal Operations Period, tests are geared to strength of the mind to think appropriately and conceptualize different issues (Cohen & Swerdlik, 2010). Measuring intelligence To measure intelligen
My idea works in today’s current business trends because the Hun Chinese Restaurant will be the first of its kind in the Portland area’s restaurant industry. The business will deal with restaurant services and will offer a variety of cuisines, main meals, drinks, and unforgettable meals. The restaurant will also provide outside catering upon request from customers. The restaurant promises to offer the most affordable prices for its meals. The restaurant targets customers of all ages since everybody eats Chinese meals on its menu. However, the customers are further classified as low economic end consumers since the business will offer affordable meals for as low as one dollar depending on the feed and time of visiting the restaurant. Fortunately, this consumer segment forms the majority of the residents of the Portland area. Since the Hun Chinese Restaurant operates within the food and beverage industry, it can be located in any part of the world, especially the regions where persons of Chinese descent occupy. In the future internationalization strategy, the business will aim to establish a branch in the neighbo
In D.H. Lawrence’s poem “Piano,” the reader is invited to experience one of the speaker’s most precious memories. Based upon the information provided in the poem, the speaker is listening to a woman sing, perhaps within a concert hall or some form of echoing space. The tonal quality of the woman’s voice sends the speaker of the poem into a child-time memory that is not actually a single event, but a compilation of impressions throughout the Sundays of his childhood. In his memory, he remembers sitting warm and comfortable within the parlor on cold days, singing songs with his family while his mother played along on her piano. The tone of the poem is wistful as the speaker relates his memories and is somewhat irritated by the constant interruption of the present day. However, closer examination of the poem causes one to begin questioning the source of the irritation, whether it is the interruption of the music into the memory, or the memory into the music. The poem ends with a touch of situational irony as it is made clear that the speaker is not weeping in an emotional response to the present-day singer as might be assumed by an observer, but is instead moved by his own sense of loss as he remembers his childhood. These ideas are conveyed to the reader through the speaker’s choice of imagery. The concept that sound quality is the trigger for the speaker’s powerful memory is expressed through his choice of syntax in relating it to his childhood memory. The woman sings to him “in the dusk” (1), suggesting a person that cannot be clearly seen. It is also assumed as a result that the voice is at least relatively bodiless, in that it cannot be positively related to the portion of the figure that can be discerned. This is very much like the impressions that might be gained by “a child sitting under the piano, in the boom of the tingling strings” (3) who calmly watches “the small, poised feet of a mother” (4) as she presses on the pedals of the instrument and hears her voice above him, around him and through him as she sings. This image conveys a sense of protected warmth and comfort making a clear connection between the safety of the womb, with the all-powerful voice of the mother up above, and the child under the piano. This is strongly contrasted against the continuously interfering outer world of the present, which is again introduced in the second stanza with the specific term ‘insidious’, something that entraps or beguiles, and the idea that the sound “Betrays me back” (6). The present is a world of constant interference, betrayal and unprotected interaction with th
Introduction Naturally, the entire human development must go through a series of steps, which have specific characteristics that define human beings. This makes it necessary for individuals to understand the human development process, a function that they can achieve using the human lifespan perspective. The human development perspective provides a method of understanding the primary changes undergone by normal human beings procedurally. The understanding of such stages must take into consideration the effects of culture and other factors associated with the transformations. Lifespan development includes the entire processes that humans must go through, commencing immediately after fertilization of the female egg ending at death (WGBH Educational Foundation, 2001, p.1). The process takes into consideration different characteristics occurring as a fetus progresses through different ages; such characteristics being the primary determinant of individuals’ levels of functioning. Characteristics of Lifespan Development The entire process involves three main stages namely: childhood, adolescence, adulthood. All these stages have different characteristics whereby, in normal development, they occur within specific periods (Smith, 2009, p.1). One primary characteristic of the lifespan perspective is its multidimensional nature. That is, it has three main domains, namely the social, physical, and cognitive domains. To ensure there is a decrease and increase in developmental features, the perspective has multidirectional properties, which define developmental features at different ages. The second main characteristic of the lifelong perspective is plasticity. This characteristic defines individuals ability to respond to different stimuli changes in their immediate surroundings. The lifelong perspective is never an age-stagnant process, but rather it is a continuous, accompanied by the development of different features in each stage. Another characteristic that makes the lifespan perspective unique is its multidisciplinary nature. This makes it possible for individuals in different fields, for example, anthropology, science, and psychology to develop empirical studies, for, its better understanding. Because of the importance of all developmental stages, past occurrences are very crucial in understanding the process of human development hence, making the perspective to be a historical endeavor. Finally, because the context of occurrence of different activities is important in the human development process, the process is contextual. That is, many character
I am a Professor of mathematics at the University of California, It took me a lot of challenges just to attain my current status, and all these that I have achieved is through the help and influence of my parents but especially my mother, I dedicate all the things I have achieved to her, I am also not forgetting the almighty God, for the strength that he has always given our family throughout the good and the harsh times, thanks should also go to Mrs. Gloria Brown who happened to be the mistress of the plantation that I was born and grew up in a state known as Georgia. I was born in a small village in Georgia, in the middle 1830s, a time when the United States was going through a lot of slave trade activities, and to many, the trade was accommodated and seen as the order of the day, during this period the Blacks were seen as inferior and as a result of this perception on the minds of the people living at that time, they had to own black people that would act as their servants and through this, the black community was denied access to basic needs such as proper health care, good education and the participation in the certain activities that are of impotence to their lives such as voting and public opinion exercises. As I had said earlier that I am a Black who was born in South America, with one sister Sharifa who is a renowned cloth designer, we grew up in an era when the slaves were being mistreated as they were forced to undergo a lot of physical and psychological abuse they had to cope with this because there was no other way of surviving the harsh treatment that was being injected on the blacks regardless of an individuals age or gender, and it was very difficult for a black individual to become successful and built a name for himself as the blacks were denied the chance to showcase their potentials in public (Weiner, 94). Did I mention to you that when I was a kid I was very playful, and this is one reason that helped me to attain some attention from our plantation mistress Mrs. Brown, I barely remember an incident that occurred ad its from this incident I attracted much attention from her, that was in the year 1939 at the age of seven, I was playing football with my friends who were children of fellow plantation workers, one of my friends kicked the ball way too far and the ball landed into Mrs. Brown’s compound, she had to come out and look at what was going on in her compound (Oliver and Horton, 93). This made the other boys run away as they were afraid of her harsh punishment, I was stunned to the extent of not running like the other boys, I had to be responsible for the mistake caused by the boy who kicked the ball to her compound. As she was coming towards the playing ground, I was busy figuring out an excuse that would convince her not to punish me or report me to my mother, that would be a little too torturous, I came up with an excuse that I think made her like me even more and would give me favors that saw me be what I am today, as she approached me furiously she asked me “why did you