ShantanuT01/DACTYL-Pretraining huggingface dataset:
The budgeting process is sequential in structure, and it comprises a number of budgets that are loosely classified according to an organization’s processes and procedures for earning and spending money. The recommended budgeting type for ABC Temp Devices is the sales budget. Sales budgets help managers identify the number of units that an organization produces (Bybordi et al., 2019). Basically, the sales budget is very important because it initiates a series of events that often lead to the growth and development of other budgets. The sales budget type was recommended for ABC because a sales budget is a detailed schedule showing the expected sales for a particular period. Planning for this period is often described in terms of total sales volume and selling price for each category of goods or services (Bybordi et al., 2019). Since ABC has faced skyrocketed demand on the market, it is important to forecast and plan sales for the near future. By using a sales budget, the production budget could be formed, which will navigate a company on the required scales of production. CEO of ABC Temp Devices should emphasize several financial benchmarks. First, to contribute to a project’s success, the accuracy with which improvement guidelines are selected should be highlighted. Next, a set of criteria and measurements that define a model management accounting system should be taken into account. Financial benchmarks should include both quantitative and qualitative measurements. Qualitative measures are emphasized when it comes to the core issue of management accounting, that is, improving the quality of management reports. Benchmarking is an ongoing activity, so it is desirable to monitor the operation of the company’s management accounting system. The recommended costing system is the absorption costing system, which is an approach of allocating overhead based on a rate of pre-determined absorption rate. The pre-determined rate could be found by dividing the planned overhead by the activity level (Bybordi et al., 2019). Cost allocation criteria are subjective and difficult to justify; however, the full cost accounting system calculates the total cost of the product. The absorption costing system can be used for long-term product pricing. The costing system is recommended for ABC because it has to plan the sales, purchase, and production rates not only for the current period of increased demand but also to consider the possible outcomes and consequences of decisions on the future of the company’s costs. Reference Bybordi, N., Ousama, A. A., & Shreim, O. S. (2019). Analysis of the Budgeting System: A Case Study of a Manufacturing Company. Asian Journal of Accounting Perspectives , 12 (2), 82-100. Web.
Introduction For the most part of the 20 th century, China was considered a sleeping dragon. It was once a mighty empire and certainly full of potential. For the most part of that century, the Chinese economy was unable to break free from its bloody past and the limitations imposed by communism. But this is not the case in China today. Finally, after a long time of struggle, the Chinese people were able to create long-lasting change, the kind that puts China on the world map in terms of economic power. There is therefore a need to find out the forces that for many decades forced China to move backward instead of forward. The major influencing factor is none other than Mao Zedong who transformed the Empire of China into Maoist China. Mao Zedong did not have a specific plan but his visions were grand and the peasantry was inspired to follow him. His interpretation of Leninism-Marxism caused the Chinese masses to both experience glory as well as great suffering as seen in the Civil War, Great Leap Forward, and Cultural Revolution. Background At the turn of the 20 th century, China’s population grew uneasy with the old system. By this time China is already a decrepit empire as characterized by the old wooden structures of its palaces and simple-looking houses scattered all over the one mighty nation. The people were clamoring for change but they need a leader and a revolution for that to happen. They got their wish in the form of an activist named Sun Yat-sen. But Sun Yat-sen was more of an intellectual than a military leader and so when the revolution succeeded in forcing the last emperor of china to abdicate the vacuum in leadership was immediately filled up by a warlord named Yuan Shikai and not Sun Yat-sen. After Yuan Shikai’s death, China was again divided and vulnerable to external threats. When the First World War came, Japan invaded Shandong and seized the said territory. China’s divided government sensed that it is futile to resist Japan so the two governments made a secret decision that would pave the way for Japan to keep Shandong. This unpatriotic action drew the ire of young men and women. One of them was Mao Zedong. The incident inspired Mao Zedong to hold on to socialist principles that he learned earlier. He used this to start a movement in the provinces of China that later became the Communist Party of China. Due to the corruption, political incompetence of the Nationalist government, the Communist Party organized by Mao began to swell in ranks. Civil War The Nationalist government headed by Chiang Kai Shek correctly saw the Communist Party as a threat. Both leaders went to battle and China was plunged into a Civil War. But the Nationalist government, already weakened by internal turmoil and with the incessant fighting with the Japanese forces, could no longer offer resistance against an overwhelming communist army created by Mao Zedong. Thus, in 1949 Mao seized control of Beijing wh
Interpersonal communication is a daily reality that must occur in society, given the fact that man is a social animal. Communication in a human being starts before birth and takes place throughout one’s life. It is important to note that communication does not necessarily need to be verbal, but can also include signs and other ways through which messages can be sent and received conveniently. In this regard, human communication entails making sense in the world and sharing the information through both verbal and non-verbal communication. Arguably, interpersonal communication is a very vital skill that people must use in daily life including in career development and achieving their goals. As a matter of fact, interpersonal communication involves sending and receiving messages with both negative and positive results and is affected by different factors. Interpersonal communication is very crucial in developing relationships in society because relationships are all about how people communicate with one another. Words that are used in communication need to be understood for any meaningful effect to take place. It is important to note that interpersonal communication is helpful in enhancing the understanding of the words that people use within conversations thus avoiding misunderstanding and misjudgments. However, it is interpersonal perception present in every person that shapes interpersonal communication. Research shows that interpersonal perception often leads to the formation of prejudices on what people are like. As a result, different meanings are given to people’s action while at the same time impressions about people’s personalities are formed. People who are aware and skilled in communication stand a better chance when it comes to understanding and perceiving others with objectivity. Skills of communication enable one to avoid forming impressions about people with certain characteristics which might lead to subjectivity in judgment. Consequently, these people usually have fair inferences about people’s motives, personalities, and other human qualities. Therefore, the study of interpersonal communication enhances the skills of people regarding how they conduct their relationships. It is important to note that communication is highly volatile and is influenced by several different factors including culture, gender, and ethnicity. Culture has been defined as a collection of values, traits, norms, and attitudes that define the expected code of conduct in a community. Culture is not universal and varies from one community to another. It is quite normal for people to evaluate others according to life experiences they have with the person’s cultural group. Consequently, culture highly influences how we process and interpret information depending on the cultural background of our communica
Memory is the ability to recall what happened in the past or the process through which one’s brain stores events and reproduce them in the future. When one is not able to remember what happened in the past, he/she can be considered to be suffering a memory loss. Memory storage is divided into short-term memory, which is also known as the working memory and the long-term memory. Long-term memory helps one to remember a thing that happened in the recent past. Long-term memory, on the other hand, helps one to remember events that happened a long time ago. As memories move from short time store to long time stores, they tend to be distorted as seen in the article. The study done fifteen months after the verdict has 50% accuracy level, while the study done after thirty-two months has a reduced level of accuracy (29%). Retention interval of memory will depend on the emotional attachment a particular event has to a particular person. The more the event affects a person, the higher the retention level and vice versa. This is why it is necessary to ask the people being interviewed how they felt about that particular event and whether they had a direct or indirect relationship with the occurrences of that event. This is connected to the flash bulb memory which represents a very vivid memory stored over a lifetime due to its effects on the people concerned like the case of 9/11. People tend not to be familiar with how their memories work. This brings about poor memory performance after being retained for a long time in the long-term memory. Personal involvement in an event is also a factor determining whether the retention level will be high or short-lived. From the study of the memory surrounding the verdict in the O.J. Simpson murder trial, it is clear that memory changes from one day to the next owing to the fact that accuracy level reduces as time passes by. Three days after the verdict the accuracy level could be assumed to be 100%, then the study done after fifteen months had an accuracy of 50% and finally the study done 32 months after the verdict had an accuracy level of 29%. This study was done under all the considerations of the flashbulb memory like the emotional reaction and agreement or disagreement with the verdict. In some other studies, data were collected both shortly after the event and later. From the studies, it is clear that the initial reaction to the original event will to a great extent influence the retention level. The more emotional people react to an event the easier they will remember it when asked to do so. The data collected from the verdict of O.J. Simpson were put on a scoreboard to analyze the level of memory distortion over time. The results
What are the key components that can bring the enterprise to prosperity? Modern researchers found out that the organizational culture is the crucial element that influences the work of the company in a significant way. To improve work and achieve better results, the managers should pay attention to the changes and implement them into the working process. The company under analysis is Philadelphia Job Corps Center. To get a better understanding of how the company functions and what should be made to improve the work, four employees with the different working background were interviewed. The main purpose of the paper is to provide the in-depth analysis of the work of the Philadelphia Job Corps Center and evaluate the organizational culture of the company. The Department of Labor in the United States developed the Job Corps for people aged between sixteen to twenty-four to improve professional skills by participating in educational programs. The Philadelphia Job Corps Center aims to meet the objectives of the Job Corps. The main purpose is to help young people in the improvement of professional skills to get more chances to find a decent workplace that will satisfy their needs. To achieve this goal, the company should implement appropriate methods and techniques into the working process. To accomplish best results and to help people in advancing the knowledge and professional skills, the employees should unite and function as one organism. The organizational culture is the aspect that contributes to meeting of this objective. It is significantly important to understand the role of the organizational culture as it is intertwined with the issue of leadership. It worth stating that culture is reflected in any action or behavioral pattern of the employees. In the case when the leader is full of creative and entrepreneur ideas, he can establish the culture of the organization based on own beliefs and values. If the organization becomes successful, the values get shared between the workers and transform to the organizational culture (Schein, 1999). When a new leader takes over the company, he is usually forced to use certain leadership approaches in accordance with the organizational culture. The establishment of the culture contributes to the success of the company, and it can be traced in terms of the employees’ performance. As the matter of fact, the point of view of the workers reflects how successful the leader is on his way of organizational culture development. To get better involved in the issue and to understand the peculiarities of the Philadelphia Job Corps Center the opinion of the employees should be taken into consideration. To achieve the stated above objective, I interviewed four people who work for the company to diagnose and evaluate desires of the employees regarding the changing of the organizational culture. The interviewees were asked to give a score on the following categories, namely the dominant characteristics:  1. The feeling
CoverTech 2017 Qatar is an international exhibition for decoration, wall, floor, and lightning. It is an outstanding event in the given sphere as the exhibition demonstrates numerous innovations and approaches that are topical at the moment in the modern world. Moreover, it is the place where manufacturers, suppliers, and customers might communicate and share their visions of the way the market should evolve. One could find products of different brands here. The exhibition provides an outstanding opportunity to investigate the entire spectrum of wall and floor covering along with technologies used to improve the quality of goods. There are different sections and pavilions where companies demonstrate their products and share experiences. Altogether, CoverTech 2017 predetermines the future of the industry and fosters business relations between various agents. Finally, the choice of Qatar as the place for the exhibition is also important as it evidences the high potential of the area. Therefore, five companies attracted my attention. The first one is Build More. It could be considered a successful business that produces facing bricks, stamped fountains, decorative panels, toilet cubicles, roofing tiles, etc. Like other companies, Build More tries to promote its brand by attracting mass medias attention and emphasizing the unique quality of all products. Moreover, the firm is looking for a partner that will be able to invest in it and support its further development. Regarding Build Mores perspectives, it is possible to predict the further expansion of this business and it’s becoming one of the leading actors in the given sphere. Metal Forming Factory is the second company that became interesting to me. It is focused on manufacturing corrugated roof panels, cold room panels, specific architectural decorations, etc. Nowadays, it is one of the most fast-growing companies, and it wants to acquire a significant competitive advantage by making new international contracts. For this reason, it uses CoverTech 2017 as a platform for the companys promotion. Moreover, the organization also looks for a reliable partner that correctly realizes the firm’s nature and can suggest an efficient development plan. This
Molloy, L. B. (2011). Implications of post operative visual loss: Steep trendelenburg and effects on intraocular pressure. AANA Journal , 79(2), 115-120. This study involves a concrete analysis of the effects of postoperative visual loss. The title covers the whole research paper and is appropriate in the representation of the whole case study. The research was carried out for three years of collecting data. The participants were patients who had a history of eye problems such as disease or had surgery in their eyes. Patients who had diabetes were excluded from other illnesses such as hypertension and vascular problems. The time of data collection was sufficient to conduct the experiment and make the observation. The participants were important, as they were patients who had the condition and they excluded patients with further illnesses that would affect the outcome, therefore, making the samples reliable. The study sample was 37 patients, with women being 21 and men 16. The mean age was 50 and the participants were from age 31 to 78. The study group is small and there was a need to have a bigger sample of over 100 participants. An assumption had been made that the age range and sample size were sufficient. In addition, the age range did not consider the young who have eye problems, like the teens, children, and young adults. Another challenge, the study, took place only in one hospital and depended on the experience of a few specialists. The research question was adequately answered as the researchers determined that ophthalmic safety can be improved by measuring the IOP. This finding is crucial to the medical profession and nursing being included. The study, however, should have recommended further studies based on the obvious limitations.
Introduction The case of murder of JonBenet Ramsey is one of most mysterious episodes in the American criminology, and this report is the attempt to bring some light to the case based on the mistakes made by the police in the murder scene, handling the body and searching for evidence, etc. Forensic pathology will be used for data analysis in this report. According to DiMaio & DiMaio (2001), “forensic pathology is a branch of medicine that applies the principles and knowledge of the medical sciences to problems in the field of law” (p. 1). Accordingly, this report will resort to help of this science to consider the medicolegal details of the notorious and still unsolved case of the murder of JonBenet Ramsey. The paper will start by examining the murder scene, proceed to the body autopsy, its results, and assessment of the opinions of famous criminologists, and will come to the conclusions on the case. Murder Scene Body Found at the Murder Scene The murder of JonBenet Ramsey is one of the most mysterious cases in the modern criminology, and to the great extent this fact is conditioned by the improper handling of the murder scene and the body in the first hours after police arrival. The six-year old girl was allegedly kidnapped according to her mother, Patsy Ramsey, who found a ransom note on the stairs of their house. However, when police arrived following the parents, John and Patsy’s, call, the investigation taken through the house resulted in the body of the girl being found in the basement. Nevertheless, the police failed to provide the degree of security for the murder scene at that moment that was necessary to protect the possible evidence in the location and facilitate the further investigation. As Bardley & Bellamy (2009) argue, that the police “did not conduct a proper search of the house, the area was not sealed off and friends were allowed to walk in and out at their leisure. No moves were made to protect any forensic evidence” (Bardley & Bellamy, 2009). Further on, before the police and pathologists could examine the location and the body in it, the body was relocated to the living room where, according to Meyer (1996), the first expertise was carried out (p. 2). Evidence Retrieved from the Scene Examination According to Bardley & Bellamy (2009) such a careless handling of the murder scene might
Many changes in society and church occurred due to the revolution, computerization, and globalization. The growth of pluralism, various competing worldviews, and concerns in the uniqueness of Christian worship appeared. In the 19th century, the revolution in the understanding of history led society away from an evolutionary approach. Gospel of Christians was influenced by this view of history in that they considered the past unimportant, and only the future mattered. A lot of unchurched people and isolation of the church led to exile. Today, there is a new establishment of Christianity with a focus on discipleship, missional outreach, and the Biblical images as the basis of Christendom. This paper aims to examine the current ministry environment based on the Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis framework. The concepts and themes explored during the course will be used to conduct the investigation. The feedback comments received for previous assignments will also be taken into account to identify and study personal and spiritual growth options and future engagement in the ministry. Identifying Current Ministry Context The Church in the 21st Century course provided the links to connect the Biblical images and modern reality, thus promoting theological understandings. Today’s church exists in a postmodern epoch of Christendom that is still shaping its vision (Beach, 2015). For many years, the tendency to become estranged from God was prevailing, while the journey back to Him is a vivid characteristic of the contemporary religious aspirations. The lessons learned from the exilic events show the ways the church may utilize to respond properly. When Jonah felt that he was renounced by God, he stated: “I will look again toward your holy temple … and when my life was ebbing away, I remembered you, Lord, and my prayer rose to you, to your holy temple … I, with shouts of grateful praise, will sacrifice to you” (Jonah 2:4-2:9, NIV). This prophet may be comprehended as Toda that is an expression of thanksgiving and devotion. Even though Jonah felt God’s abandonment, he demonstrates exilic piety and holiness. The antidote to the Western church’s arrogance and complacency is penitence. Defining the nowadays’ ministry context, it is possible to focus on Wesley’s concepts of heart and affections. Clapper (2010) notes that people tend to use them regarding their emotions, while the mentioned theorist implied hopes, values, and desires. In other words, the modern cultural background is not close to the church due to the conceptualization principles. Tickle (2012) specifies today’s position of the church as being in exile and forming as emergent Christianity. A range of works and events was written by religionists to define the new church: the social Gospel of Azusa Street and Walter Rauschenbusch may be enumerated among others. The latter was especially focused on the social crisis of the 21st century and revisiting cultural implications for the church. The call f