ShantanuT01/DACTYL-Pretraining huggingface dataset:
The article written by Kath Walters and John Stensholt (2002) is aimed at describes the auditing reform undertaken by the Australian government in 2002. This reform was supposed to ease the regulation of auditing firms as well as businesses (Walters & Stensholt 2002). It is possible to argue that the Economic Interest Group Theory of Regulation can explain the events described by the authors. According to this framework, different groups attempt to protect their own economic interests and in many cases, they do it at the expense of other stakeholders (Belkaoui 2004, p. 134). To some extent, this argument is illustrated by Kath Walters and John Stenholt (2002). These authors point out that many corporate executives oppose to tighter regulation because it will result to significant expenses for their organizations (Walters & Stensholt 2002). Moreover, the legislators, who introduced the reform, did not emphasized such a notion as public interest as the main rationale for the reform. Instead, they emphasized such aspects as costs, productivity, and organizational effectiveness. This is one of the examples confirming the Economic Interest Group Theory of Regulation. It should be taken into account that Economic Interest Group Theory of Regulation also focuses on the role and motives of those individuals and groups act as regulators. According to this model, they should not be perceived as agents that only seek to maximize the public welfare since this view is not quite substantiated (Gilardi 2008, p. 17). It is more likely that the goal of these people is to develop policies or strategies that can enable them to remain in the positions of power or get re-elected (Deegan 2012, p. 24; Levi-Faur 2011, p. 50). Similarly, the legislators who developed the reform, could be motivated by the same goal. They understood that tighter regulation of auditing firms and corporate governance could make them very unpopular among businesses; more importantly, their parties could be deprived of funding. This is one of the concerns that can explain their decisions. It should be noted that the Prime Minister, John Howard also focused on the productivity of businesses and accounting firms, rather than the needs of other stakeholders such as investors (Walters & Stensholt 2002). To some extent, his rhetoric indicates that policy-makers cannot be viewed only as impartial judges who cannot take any sides. This assumption is critical for the Economic Interest Group Theory of Regulation. Unlike many other models, this theory does not describe regulators as some arbiters who have no interests of their own (Rowley & Schneider, 2008, p. 464). It should be taken into account that according to this model, various stakeholders pursue their self-interests in a rational way. In other words, they understand that groups are more likely to succeed if they reconcile their goals with the objectives of other stakeholders (Dewar 2009, p. 81). In particular, interest groups provide some justifications explaining why a certain reform or regulation should be adopted by policy-makers. For instance, one can mention that the auditors explained why it w
BIM and Projects Cost Management: Summarizing the Key Points The article provides a consistent outline of the project cost management specifications as well as the usage of Building Information Modeling (BIM) in the construction industry. Specifically, the work targets the dimension of 5D management, which accounts for the data that is related to costs, prices, and quantities. The study evolves from the initial assumption, due to which the proficiency in the sphere of cost project management is a guarantee of a successful BIM maintaining environment. The aspect is vital for the construction industry’s efficient functioning since it facilitates the design elaboration as well as tools improvement within the management domains (Popov et al. 357). Indeed, it is acknowledged that the correct support of BIM procedures accounts for the increase of prefabrication and allows using resilient project schemes (Eastman et al. 13). Consequently, the research study concludes that 5D cost management mastery is the central aspect of project maintaining literacy. The major skill that should be promoted by the BIM cost support is the ability to transfer electronic applications i
In the video The Future of Patient-Centered Care , Dr. David Moen discusses how personal development and inter-awareness can help people find ways to fix a complex health care system and empower patients. Dr. Moen was president of Fairview Physician Associates (FPA) and committed his life to building on the belief that providers are in the best position to transform health care. In the video, he applies the theory of patient-centered practice to the actual cases through explicit examples from his career as a physician. Dr. Moen also stresses the fact that the U.S. education system is only beginning to shift towards providing relevant knowledge and describes how the educational journey did not prepare him to the actual cases he was going to face (TEDx Talks). In summary, Dr. Moen encourages his audience to realize that health care reform does not happen in the government; instead, it starts within every care provider and translates to patient-centered care. The concept that resonated with me the most was how little impact a physician can make on patients’ medical outcomes. In other words, all care providers have to accept that a patient’s health is not completely under their control. Dr. Moen states that the health care system of the United States in its entirety has less influence on a person’s behavior than either genetics or social factors (TEDx Talks). This fact relates to my purpose in becoming a dentist, as I will not be able to heal everyone I will have to treat. Moreover, even after improving my patients’ condition may degenerate and I must accept that. Another instance that stayed me was realization of how controversial the capability of a physician is in improving the health conditions of the patients. According to Dr. Moen, the key to improving the results of any treatment is by ushering modifications in people’s behavior (TEDx Talks). Thus, the ways of improving patients’ health conditions may be not obvious. For example, Dr. Moen describes a case where a simple question whether a male doctor could touch his female patient, who had become a victim of domestic violence, had more impact than the treatment (TEDx Talks). In my future dentist’s practice instead of telling my patients to cut on sugar to improve their teeth’s condition, I may consider asking what their reasoning for eating so much sugar is. Apart from treating the symptoms, I will make every effort to promote behavioral change. In short, after watching the video, I came to an understanding that the purpose of a doctor is not to improve the immediate conditions of a patient, but to initialize a change in behavior through simple conversations. I am an extrovert, and I can engage in conversations with ease. According to Dr. Moen, this is crucial as I can initialize a behavioral change through small talks with my future patients (TEDx Talks). Moreover, among my strengths are attentiveness and thoughtfulness, which are essential in dentistry as I am less likely to h
A webinar is a synchronous distance education, synchronized with live instructors. Instant messaging applications like AIM, Skype, Pidgin, BigBlueButton and web conferencing are very useful in conducting webinars. The tutor, while factoring in the knowledge level of the trainees/participants, spearheads the session. This form of learning allows learners and their tutor(s) to interact in a similar way as in an actual classroom. Students or trainees ask questions and prompt feedback is given to them in an interactive style (Hrastinski, 2008). Students are able to make prompt clarifications that would only be made in an actual classroom set up. Therefore, the webinars are an imitation of a real classroom and they allow trainees and their moderators to interact and share information. Thematic change in synchronous learning is sudden and usually not anticipated by trainees/students. Webinars are speedy because so much is to be achieved within a short period of time. As a result, there is usually interference as students continue to give input to old themes while a moderator is already establishing new themes (Synchronous Course Delivery, 2012). The time taken to internalize ideas and type any comment is long to the extent that moderators will have proceeded to subsequent themes. The occurrence of multiple time zones is challenging because the participants cannot participate and engage in thoughtful discussions and assignment in the same way. When it is night-time, some participants may be very exhausted and will not have the enthusiasm required to actively participate in the seminar sessions. Alternatively, the session may conflict with the busy schedules for some trainees (Synchronous Course Delivery, 2012).
Introduction No one expected the full impact of the Information Age. No one anticipated the scope and degree of transformation that resulted from the widespread adoption of Information Technology. These changes came about because of the rapid technological developments in computer engineering and software design that radically altered the Internet and the World-Wide-Web. The banking industry experienced radical changes in the way clients can access and transfer funds. The movement of funds from one account to the next can be accomplished without a human intermediary. A significant amount of money can be transferred even without the participation of a human being. This new capability enhances the business processes of banks and related organizations. But at the same time it increases the level of risk. It is therefore imperative to develop a more dependable and secure management information system that can handle electronic banking. This study will attempt to provide an enhancement plan for the National Bank of Abu Dhabi using Deming’s PDCA framework. The PDCA model simplified the major processes necessary to secure and enhance the management information system of the National Bank of Abu Dhabi. It can be argued that there are different phases necessary to complete the application of Deming’s model (Tang, 2008). The first phase is the planning stage. It is important to plan ahead because it does not only provide the impetus for the project but also informs all the personnel involved that there is going to be a major change that is about to occur in the business process of the organization. At the same time it enables the corporate leaders to muster all the resources needed for the plan and to determine if the company has the needed resources to accomplish the major goals stated in the plan. The planning stage also identifies key human resources who are needed to initiate the change process as well as to develop the framework for the project. Key personnel are needed for the software and procurement requirements of the Information Techn
Introduction Sepsis is a serious healthcare condition that affects many patients admitted in the emergency department. It arises from the body’s systematic response to infection. It is also defined as the organized inflammatory response initiated by an infection in the host (Kleinpell, Aitken & Schorr, 2013). It affects pediatric, neonatal, and adult patients. Severe sepsis is one of the health conditions characterized by complications arising from acute organ dysfunctions. In most cases, the patients require organ system support. The support is provided through vasopressin therapy and mechanical ventilation. Severe and shock sepsis are associated with high mortality rates due to their high incidences and hospitalization rates. The situation persists in spite of improvements in the management of infections. There are various cellular actions that take place as a result of inflammation. One of them is weakened perfusion (Kleinpell & Schorr, 2014). The complications can lead to organ failure (Kleinpell & Schorr, 2014). In this paper, the author will analyze the effective use of sepsis protocols in the emergency department. The analysis is carried out in the context of evidence-based practice in nursing and healthcare. To this end, the various protocols associated with sepsis will be reviewed. The impacts of this approach on nursing, delivery of care, expenditure, and outcomes will also be evaluated. Six articles will be reviewed to provide this information. The data in the six primary resources will be supported by information from other reports. Improving the effectiveness of the protocols put in place in the emergency department can help to save lives. In addition, the mortality rates associated with sepsis can be reduced (Czura & Distlerath, 2010). Synthesis of Articles Protocols in the Emergency Department According to Patocka, Turner, Xue, and Segal (2014), there are a number of procedures used to manage sepsis in a healthcare setting. The view is supported by Sweet et al. (2010) in their study. The various protocols are highlighted in this research undertaking. According to Sweet et al. (2010), these elements touch on time, treatment, data collection, and monitoring of the affected patients. For example, when a patient first arrives in the hospital, operational procedures dictate the steps to be followed in diagnosing them. If the protocol is followed effectively, sepsis can be diagnosed at an early stage. As such, treatment can be started immediately. At times, it is important to make changes to a given protocol to enhance its effectiveness. To achieve this, it is important to put in place an implementation plan to outline the changes to be made to the already existing protocols and sepsis care initiatives (Turi & Ah, 2013). The next step involves assembling key stakeholders responsible for the execution of the new procedures. Sepsis Protocols and Evidence-Based Nursing in the Emergency Department A synthesis of the 6 articles reveals the following as some of the procedures that can be used to manage sepsis in the emergency department: Sepsis bundles One of the protocols that can greatly reduce the mortality rates
Introduction The development of the UK airport industry can be termed as consistent. Despite numerous ups and downs including it has thrust itself as a leading industry in European economy and in particular UK. In the UK there exist about 40 airports scattered all over the kingdom which vary in passenger numbers. With the exception of London Heathrow, the remaining airports classification is based on their annual passenger capacity with four large airports accounting for over 20 million passengers. The UK airports do much more than passenger service. They offer shipping and airfreight services, air transit or air taxi and general aviation services. Besides they offer craft maintenance, testing and flight training services including custody services (CRI, 2006). Main body When analyzed from a non aviation perspective, the UK airports are a source of other non aviation services that include light industry units and storage services. In comparison, small and large airports are equally significant in the UK since they compete against each other for the limited passengers with equal might. With additional competition from newly established civil bases created from past military infrastructure, size comes last in this competitive industry that focuses on reliability. In the year 2004, the turnover from UK airports totaled GBP 2.56 bn marking an increase of 5% over 2003 turnover. In this market income is generated from two broad sources namely aviation and commercial services. Income from non core services has tended to outweigh revenues from aviation services. This stresses the airports’ thirst to maximize revenue from their commercial ventures as compared to their core business. The competitions within markets are a concern for the industry as the limited opportunities come under scrutiny (Graham, 2001). In the UK there is a great overlap of wide-ranging catchments for passengers making the airport industry highly competitive. The market has seen differentiation of individual airports that include long haul destinations. Freighter operations have also been concentrated to a few airports with London Heathrow setting pace as a national leader. With the dominance of large airports in the UK, smaller airports have to devise ways of surviving this
Meaning of Full Disclosure This is a concept in financial accounting which requires release of all the facts that are material to financial statements. This is because failure to avail them may lead to misleading information in the financial statements: statement of financial position and statement of financial performance. The material facts include all the receipts and other assisting evidence related materials. It is important especially when auditors come to vet the authenticity of the information. In fact, it makes it easy for auditors and government tax officers to trace the originality of the records in an organization. Inability to Predict End User Information End-users refers to the all the stakeholders that might be interested in the financial statements of a company. This includes shareholders, the government, private sector and the public. End-user information that touches on these groups is hard to predict. Although disclosure requires that accountants reveal all the material facts that allude to a financial statement, it is rather challenging to input all these people. This is because of company policies, governments and legal requirements, standards of accounting requirements and specific organizational needs. For example, it is rather embarrassing to reveal all the debtors of a company (Drever, Santon and McGoan, 2007). This makes it vulnerable to competitor sabotage. It is also imprudent to reveal financial institutions that partner with a company for the same reasons. Ethical directors and managers will run the company in the best manner possible. They will also reveal relevant information to shareholders during AGMs and through Financial Statements. This reduces the information gap between shareholders and management (Liyanarachchi, 2008). Application of Conventional Accounting to Environment Conventional accounting refers to the disclosure requirements as set out by the accounting standards. This includes IAS and IFRS. It also incorporates the need to have an all-inclusive disclosure. In the environment, it is important in many ways. This includes the fact that it has measurements and efficiency is the same factors that have a bearing to environment (Hooper, Davey and Presscot, 2009). In the social set up, issues such as unemployment can easily be dealt with using these accounting methods. It is rather important to have a clear understanding of the problem in this case. Conventional accounting may not necessarily apply here directly, but it has an indirect effect on the employment. The hiring and subsequent need for the employees to have certain features is crucial in any organization (Hooper et al. 2008). Although conventional accounting is critical in the business world since it keeps in check the manner in which organizations disclose figures, it rather hard to have direct implications in both the social and environmental set ups (Deegan and Samkin, 2009).
Selling is an integral part of an organisation’s-marketing plan; for an organisation to attain its objective, sales team must be effective in their tasks. Selling is the last stage in a marketing strategy that involves physical exchange of goods and service; it is the point that a company realizes a sale. Marketing-related factors aims at improving sales in an organisation, however a number of non-sales factors affect sales negatively or positively. They reinforce or weaken marketing strategies; these factors are either internal or external to a business. Consumers make decision to buy a certain commodity from a particular company after considering a number of factors both marketing-related factors and non-sales factors. On the other hand, firms implement some practices that target improvement of their operations, these decisions may have an influence on consumer behaviour negatively or positively (Raymond, 2003). This paper discusses how non-sales business functions affect the sales in an organisation; the paper will focus on Ford Motor Company as a sample company. Financial objectives and their effects to sales The main function of a firm is to earn profits; Ford aims to be the world leader in the automobile industry, a position held by Toyota Motor Corporation. Human nature likes to associate with success; people are more willing to trade with a company that financial reports are performing better, than those whose financial standing is questionable. People think that institutions with sound financial standing are likely to offer quality commodities thus they buy from them. For example in 2008, after Toyota surpassed General Motors to be the world largest automobile producer, the sales of the company increased drastically. Though the increase can be largely attributed to marketing campaigns, there are some elements that the financial standing of the company had influenced the increase. Human resource management Human resources management is one role of managers; it is concerned with people at work and their relationship with their employer. Well-managed human resources results into an orchestrate team; objectives of managing human resources does not involve sales objectives however it affects sales indirectly. A company’s human resources department is responsible