ShantanuT01/DACTYL-Pretraining huggingface dataset:
The United Arab Emirates (U.A.E), bordered by Saudi Arabia and Oman and situated between the Arabian Gulf and the Gulf of Oman, is a federation composed of seven states, termed emirates, which was established on December 2, 1971. Covering an estimated area of 82,880 sq. km, the current population of the largely desert country is about six million people. The UAE has made remarkable progress in human development and now it is ranked at position 35 out of 182 in the Human Development Index. It is currently regarded as one of the richest and fastest growing countries in the world. The UAE has an open economy that has led to the high level of foreign direct investment (FDI) in the country. This is mainly channeled to the real estate industry and development of trade imports and exports. Its GDP, growing at about ten percent per year, is ranked 38 th in the globe. It has a high per capita income with a well-developed infrastructure. UAE has extensive petroleum reserves, which has enabled it to realize remarkable economic and social development; however, it is presently engaged in efforts to diversify into other areas of the economy. The country’s currency, referred to as dirhams, has increased in value relative to the dollar during this decade. The politics of the country is based in a framework of federal, presidential, and elective monarchy and its constitution divides power between the federal government (headquartered in Abu Dhabi) and the seven absolute monarchies. The President of the UAE is the country’s head of state. The Prime Minister of the UAE is in charge of all activities of the government. The country’s government is composed of three arms, which are the executive, legislature, and judiciary, and even though the constituent emirates still have substantial economy, each of them dedicates a significant portion of their revenues to the national budget of the united country. In contrast to other Arab countries, the UAE has relatively very liberal regulations composing mainly of civil law and Shari’a is applied only in certain aspects. The rich culture of the country is a major tourist attraction. Most of the people in the country follow the religion of Islam, which is also officially recognized as the religion of the state. However, the state does not impede on the activities of the other religions in the country. The non-Muslims in the country are mainly foreigners or expatriates. It is estimated that seventy-six percent of its population follow Islamic teachings, nine percent Christian, and fifteen percent others. The country’s social order is family and kin-oriented in which ancestral affinity serve
There are many debates regarding how ethically the companies behave when they create their products attractive to children. From the legal point, arguing this issue is counterproductive because children are not financially independent; therefore, the advertisements cannot directly influence children’s consumption choices. It is up to parents or parental guardians to comply with children’s wants. Khanna conducted a research where she collected data from 480 parents in India to investigate their perception of TV ads and their impact on children (47). The findings show that the parents consider the TV ads “to be a reason for developing materialistic values among children, increasing consumption of junk foods, and pressuring the parents to buy things leading to family conflict” (48). According to the lecture material, “children must be protected from advertising and promotional campaigns that exploit their own vulnerabilities.” Therefore, despite children’s inability to purchase the products themselves, the advertisement still significantly impacts children’s preferences and likes, which the latter can impose on their parents. Work Cited Khanna, Priyaka. “Parents’ Perception of Influence of Television Advertisement on Children.” International Journal of Research in Management, Economics and Commerce , vol. 6, no. 9, 2016, pp. 47-56.
Structuring Membership Fees To meet the ‘matching principle’ of GAAP, Bally should the organization should account for the one-time enrolment fees pro-rata for the 36 month period to which the fees are applicable. The portion of the one-time enrolment fee attributable to the periods occurring beyond the year of receipt (relating to the second and third calendar years) should be reflected in the books of the company at the close of the respective accounting period as unearned or deferred income. The organization can charge off the cost of enrolling and certain other operating expenses as prepaid membership costs. These operating expenses can be deducted pro-rata over the same periods over which the company recognizes the enrolment fees as income. The company can account for the monthly membership fees as income for the respective months and charge the operating expenses against such membership fees. Impact of Financial Restatement on Stakeholders The restatement of the company’s accounts incorporating the intended changes in the accounting policies may not have any effect on its members. The members would continue to pay the enrollment fees for the defined period and enjoy the benefits of continuing the membership at concessional rates once they complete the contracted period. The employees would get affected to the extent of the benefits payable to them which have a link to the profits of the company. For instance, if the employees are to receive bonuses or other incentives based on the net earnings of the company, the changed accounting policies may impact them adversely. The stockholders are the
Introduction Activity-based costing (ABC) is a widely adopted accounting practice where the cost of making various products and services are based on the companies’ activities (Panda1999, p. 5). The costs are specifically allocated to products and services according to the level of consumption of each category, but comprehensively, it assigns more indirect costs into direct costs (unlike other conventional accounting practices) (Armstrong 2006, p. 363). The major benefit associated with this accounting technique (ABC) is that a company can be able to specifically know which products and services take up most costs and which are overpriced and less profitable so that a required remedy is developed. Activity-based costing basically works by allocating the overall resource costs according to the activities commensurate with them to the final products and services that are produced by a given company (Armstrong 2006, p. 363). In a more general sense, the technique is basically used to understand a company’s profitability in relation to the costs incurred when producing various goods and services. In this regard, it is important to note that activity-based costing has been widely adopted by many organization because it aids in decision-making processes that touch on pricing, outsourcing, identification, and the actual benchmarking of the standards of production of goods and services (Panda1999, p. 5). However, in as much as the activity-based costing technique has been beneficial to many organizations; many are also finding it very difficult to implement it. This trend has seen a number of organizations in emerging economies face a number of challenges adopting the technique, despite evidence of incredible success of its implementation in other parts of the world existent in many literature excerpts. Significant challenges have been recorded in areas touching on acceptability, augmentation (with other computer systems in the organization), ensuring the system is of value to the company and its environment (among other challenges) (Liu and Pan 2007). This study will critically analyze the experiences and challenges of such companies in implementing ABC and how many of them have been able to succeed with this process, while others have openly failed. This will be done through an analysis of two companies (XU JI Electrical Company Limited and Global Electron
Science does not stand on one and the same place. Scientists are looking for some new types of different constructions; they are looking for some new ways to improve present technologies. The same manner of things was many years ago. People tried to improve their life conditions, inventing different types of things which could make there life easier in ancient times. The first the most significant invention in the field of printing was the invention of lithography. The method is rather simple: the idea is lying in the usage of stone as a surface for printing. Later the same method of printing was used but with the help of wood. The first books were letterpress, and only later the new technique appeared which allowed printing pictures in the books. During the period of 1850 – 1920 the advertising appeared in America. 1850 is the year of the rise of the culture of printing and advertising industry in particular. The print becomes more striking, tries to attract people’s attention. The example of advertisement is shown on picture 1. (Emergence of Advertising in America. 2007) The first working mechanic printing pressure was invented in 1857 and was named “Freedom”. There were some developments which improved this machine, but the problem of printing still existed till 1922, when William Cherch made a patent of typing machine. The technology and illustration together greatly affected aspect of society in the USA. It gave the birth of many inventions and developments in the sphere of illustration during the named period. Today America has one of the best illustrational technologies in the world. A great widespread received still and wood engraving in the named period. The process of engraving takes too much time, and the result is marvelous. Woodcut still remains one of the most difficult types of art in present time. The illustration was the type of art during many times. We want to make notice of one school, Academie Julian, which appeared in 1868. This is the school of art which allowed for women to attend it and to draw nude people. It was regarded as improper for women at that time. The school developed and enlarged the opinions of many people. This school changed some illustrational opinions of people. All schools in general, and this in particular, made a great contribution to the history of developing illustrations. The most striking types of illustrations were photography, painting and drawing. They gained widespread in 1850 – 1920s and are still remain the most exiting types of illustrating all over the world. The books became colorful
Mercedes-Benz Company The automobile manufacturer Mercedes-Benz was founded in Stuttgart, Germany, in 1926. The company originated from the idea of engineer Karl Benz but was produced together with Gottlieb Daimler at his manufactures. Today it is a globally recognized brand in the sector of luxury automobiles and other motor vehicles. Two engineers had an equal share in the company, and it was due to the combined efforts that they managed to create the automobile unique in its quality, that it nowadays remains one of the distinctive marks of high quality (Clarke, 2005). The company’s objective today is combining long-existing tradition, automobile quality, digital innovations in the production process, and luxurious design. Mercedes-Benz Products Mercedes-Benz is most famous, of course, for the automobiles. Nevertheless, they manage to produce all sorts of other motor vehicles, including buses, trucks, and vans. Since the 1990s, Mercedes-Benz management decided to make generalizations concerning the nomenclature of the vehicles’ classification. Therefore, the system of classes was introduced to all the factories, research and production centers. The objective of introducing classes, each of which contains a letter and a numeric code is to make the unique indications for all the models Mercedes-Benz ever produced. At the moment, there are classes A, B, C, D, E, G, K, L, R, S, and T, as well as some models with the special design features that do not relate to any of the indicated categories. Among them, there is hybrid class for hybrid electro-diesel engine or turbo class for the vehicles with the turbocharged engines (“Mercedes-Benz”, 2016). The latter models that form separate classes are not produced at the massive scale for now. However, there has been an increase in demand for the diesel-powered cars. It includes both those vehicles that belong to the class D and the models of hybrid automobiles which engine can work on both diesel and electric power (Venturi, Mohrdieck, & Friedrich, 2013). The compact cars are included in the classes A and B vehicles. In the category of class C automobiles, there are mostly those models that owned Mercedes-Benz the reputation of the luxury brand. The initial C itself refers to cabriolet shape of the vehicle. It is one of the most famous and recognizable car body styles. Whereas D refers to the diesel-powered vehicle, the initial E stands for the capacity for the fuel injection. In such a way, if the indicators E or D are absent in the name of the automobile model, it means that the car has just a regular engine powered from petrol (Greiner, Doerr, Nauerz, & Graeve, 2004). The letter G stands for the model called Geländewagen and other vehicles in the same series, with the similar body shapes. The letter K in the name of the model refers to the shortened or compressed parameters of some parts of the vehicle. T
Introduction Everest has attracted many people throughout decades. Successful expeditions to the summit encouraged many people to try their strength. However, many people lost their lives in such attempts. For instance, the expeditions led by Rob Hall and Scott Fischer in 1996 illustrate dangers associated with ascent of Everest. On May, 10 five people, including Hall and Fischer, lost their lives during this ascent (Roberto & Carioggia 2003). Many people strived to find out what exactly led to such dramatic outcomes. Some argue that Fischer and Hall turned out to be bad leaders as they made far too many mistakes. However, others claim that there can be no lawless ascents of Everest. Admittedly, there can be no single answer to this question though it is inappropriate to blame Hall and Fischer as they were not totally responsible for the tragedy that took place. Peculiarities of the mount Everest and its summit became known to the western world in the beginning of the twentieth century. Since then many people have tried to reach its summit. By 1980s more than hundred climbers reached the summit (Roberto & Carioggia 2003). However, a lot more people died during their attempts. Notably, many experienced and highly skilled climbers lost their lives. Admittedly, one of the major reasons why people failed to reach the summit was very changeable weather. Nonetheless, it is necessary to note that though weather conditions are crucial, people are also responsible for tragedies that often take place there. Admittedly, the spread of touristic tours to the summit increases cases of deaths in Everest. The expeditions of Hall and Fischer prove that even those who reached the summit of Everest cannot guarantee safety of such tourists. Evaluation of the two leaders’ actions
Conditions under which the capital expenditure of a foreign subsidiary might have a positive NPV in total currency terms but be unprofitable from the parent firms perspective The Net Present Value (NPV) of a capital project is the current value of all cash inflows together with those at the termination of the project less the current value of all cash outflows (Ross et al., 2008). There are other methods of evaluating the capital expenditures including the IRR and the payback method, however, NPV takes into consideration the discounting factors and compensates conflicts that may accrue from the other methods (Ross et al., 2008). The rule of NPV is to accept a project if the NPV ≥ 0 and to reject the project if NPV < 0. This NPV decision rule is considered to be the superior framework for evaluating capital budgeting expenditure (Eun & Resnick, 2007). Main body The goal of any investment is to maximize the returns. Maximizing on returns translates into the optimization of the shareholder’s wealth. In essence, big firms normally open their subsidiaries in foreign countries in order to maximize the wealth of the shareholders. These subsidiaries make capital investments that are expected to benefit the parent firm. However, this would not be the case depending on many factors including the inflation rates of the host country, differences in tax regimes, remittance restriction, and the exchange rate (Ross et al., 2008). Therefore, financial managers of parent firms have the obligation of optimizing the shareholder’s wealth. The valuation method for these capital investments should provide a clear indication that the parent firm would benefit from such investments (Ross et al., 2008). As indicated, NPV and APV are the most commonly used valuation methods. During the analysis of the capital investments, a condition may exist in which a subsidiary of a parent firm may have a positive NPV or APV from its perspective yet have a negative NPV or APV from the perspective of the parent firm. This scenario occurs if certain cash flows cannot be sent back to the parent firm majorly due to the transmittal limitations of the host nation (Emery et al., 2007). Moreover, this condition occurs when the home currency is expected to increase in value considerably over the life of the project resulting in unappealing cash flows when changed into the home currency of the parent company (Eun & Resnick, 2007). Finally, the perspectives may differ under the circumstances that the tax rate of the home country is higher making the capital project be loss-making from the viewpoint of the parent firm. The impact of the conditions
Segmenting of markets Despite the fact that many health care providers operate as non-profit organizations, they need to implement marketing strategies to help them gain a competitive edge. For instance, the Melinda Gates Foundation in the US employs market segmentation, marketing mix, advertising, branding, positioning, and target market identification as its marketing strategies. Market segmentation refers to dividing consumers into groups that have common needs and characteristics when responding to marketing actions. The Melinda Gates Foundation subdivides its markets in order to serve the needs of consumers efficiently. When segmenting its markets, this non-profit health care organization starts by defining the areas of interest. It then reviews the segmentation variables which include the demographic, behavioral, and geographic variables. Through demographic variables, the Melinda Gates Foundation in the US divides its markets basing on age groups. Through geographic variables, the organization divides its market into different locations. Lastly, the non-profit health care organizations segment their markets on the basis of customers’ attitudes and perceptions using the behavioral variable (Brown, 2007). Market segmentation plays a major role in advertising the products and services of this organization. First, i
Genre theory is an important element of the study of film art. However, individual genres are often generalized and limited (Raynor, Wall, & Kruger, 2008, p. 2), and a movie may simultaneously belong to multiple genres. The Fly is a body horror movie, but it is also a romantic drama telling a story about a scientist finding love before developing a terminal illness (Pheasant-Kelly, 2016, p. 242; Rubinson & Mueller, 2016, pp. 602-603). One of the scenes that illustrate this idea is the insect politics scene. Through the analysis of its key thematic and semiotic elements, the present paper will aim to answer the following question: how does the film explore the topic of terminal disease and its impact on the ill person and his lover? Brief Summary: The Film and the Scene The Fly is about a brilliant inventor Seth Brundle (Jeff Goldblum) who falls in love with a journalist Veronica Quaife (Geena Davis). Due to the inspiration he finds in Veronica, Seth manages to perfect his teleportation devices, making them capable of transporting live creatures. However, when he tries teleporting himself, a fly makes its way into his telepod, which leads to the two being fused on the genetic level. Seth starts to change in his body and mind, eventually becoming a monster that kidnaps Veronica and tries to force her and their unborn child to fuse with him. In the end, Veronica has to kill her lover. The insect politics scene happens after Veronica learns about being pregnant. Since the impregnation could have occurred after the transformation, she plans to have an abortion, but she wants to inform Seth first. She comes to Seth’s hideout and finds him noticeably deteriorated as a result of the transformation. She does not manage to mention pregnancy because Seth starts talking about insect politics; Veronica is disturbed. Seth then steps into the light, showing his bodily deterioration, and tells Veronica about the decline in his mind. He believes himself to be cruel and incapable of compassion; he feels that he might hurt Veronica if she stays. Veronica leaves in tears, and Seth is left to wallow in his despair. Major Themes of the Film and the Scene Directly Stated Themes The scene contains a direct image presented by Seth: that of insect politics. According to Seth, insect politicians do not exist because insects are cruel, which is meant to convey the idea that he has become cruel as a result of his condition. Seth’s roundabout way of explaining the issue disturbs Veronica, but based on Jeff Goldblum’s acting, Seth did not try to unsettle her. Rather, given how difficult it is for him to step into the light, he did not want to have to voice and acknowledge his concerns. Whil