ShantanuT01/DACTYL-Pretraining huggingface dataset:
Restaurants have concepts based on what they offer to their customers. In fact, restaurant concepts of individual organizations differ since managers have differing objectives and goals for their businesses. This means that for anyone in the food and beverage business to be successful, clear guidelines must be set to ensure that they offer services to their clients guided by their restaurant concepts. There are three classes of restaurants which include quick service, mid-scale and upscale. Quick services restaurants have quick services in their menu which involve quick preparations of food for their customers. Many of their products are served to people who take them away since they do not have dinning places. They may be offering take away services and home delivery, as well. In most cases, they take part in preparation and sale of snacks and other dishes that are quick to prepare. Midscale restaurants offer meals at medium prices and they have quite a large variety of products for their customers. In fact, they offer full meals at affordable prices hence remaining preferable to customers as they appreciate the value they get from their meals. Midscale restaurants can be designed to offer buffet where customers choose from several meals offered at a given price. Customers may decide to choose a combination of meals at an inclusive price hence giving them an opportunity to have a combination of their favorite dishes. Finally, customers may be required to order meals at the counter and wait to be served by waiters at the restaurant. This is very important because waiters use the situation to serve their customers with their hospitality techniques. Quality services may make customers come back to the restaurant for their favorite meals hence becoming useful for the organization in terms of acquiring market share. Upscale restaurants offer high quality products at very high prices. Their customers enjoy quality foods hence attaining satisfaction which encourages them to keep going back to the restaurant. In fact, this differentiation in food industry is vital because people in different income brackets feel appreciated since they can walk into restaurants of their own choice guided by their financial ability. Unique selling points that have driven the success of The Cheesecake Factory include the choice of right business for the right market. This means that one has to consider what is required in the market before getting into the actual business. The cheese factory has been able to develop strategies aimed at reaching to every member of the society. If one starts an upscale restaurant among very poor people, the concept may fail since people cannot afford to pay high prices for their meals. There
In this digital age, you do not leave your past or present acquaintances completely. I usually engage in some online social activities on my personal computer, and on my cell phone. It is difficult to choose people who view the information I post, so I restrain myself from posting information that relates either to me or to a close person. I do not send pictures using the site or upload any personal material. Facebook is the only online social site that I visit regularly. Once I upload a picture, some other person who knows me can download the picture and misappropriate it. I also do not post information regarding events I attend, or my daily schedule. This is because I believe that it is offensive to reveal details of one’s private life on an online social site. The information made available on the social site is free for all people to view and use. My opinion on viewing other people’s information on a social site is that all information on the social site should be accessible to all people. I do not consider it offensive to view a person’s profile on an open social site for any number of times, if it is accessible. When a person subscribes to such a site, he or she accepts that other subscribers may view the information posted. The reason for this is that the information posted on social sites such as Facebook is accessible to all subscribers of the social site. Emerging social sites are making it difficult for people to maintain a private lifestyle. In some cases, members of a family find themselves viewing each other’s private information on a social site. Sites such as Facebook have interfaces in which one can view other people’s information without restriction. One does not have to be an acquaintance for you to view his or her information. In addition, one can access information about colleagues at the workplace, making it difficult to maintain a professional working environment (Schulten, 2012). The issue of security has become a problem since pedophiles and other people with a criminal intention can victimize children. Adults are also subject to abduction and blackmail if they disclose too much information about their personal lives on social sites. Another problem is that the people one meets in the course of work or in social activities hung around for a long time. Once a person identifies you on a social site, then, he or she can communicate with you for a long time as long as you remain a subscriber on the social site. People that one wishes to keep away from may even move closer. Moreover, if a person is studying another’s information on a social site, it may be difficult to establish the identity of the stalker. Consequently, the stalker may turn out to be a close friend, relative, or even a superior colleague at workplace (Schulten, 2012). The enhanced sharing of information may have a negative effect on the society. People change perception of others due to the information they have acquired about them from the online social site. The danger that the society faces is a possible disruption of the current social order. For example, if a child accesses information about his or her parent, a conflict may arise. S
The article titled “Mandatory Firm Rotation and Partner Signing” explores the two new standards of quality accounting that were released by the Public Company Accounting Oversight Board (PCAOB). These standards are partner signature requirements and mandatory firm rotation. The mandatory rotation requirement promotes auditors’ independence. On the other hand, mandatory partner signing aims at eliminating social biases that the auditor may develop unconsciously towards his/her clients as a result of working closely with them. These close ties, economic or social, between the auditor and the client make the auditor lose objectivity not noticing it. Accounting professionals raised more concerns over the mandatory rotation requirement than the lead engagement partner requirement. The main argument behind opposing the mandatory firm rotation requirement was that it would make audit firms incur more costs and affect the quality of auditing negatively once implemented. It was also observed that the mandatory rotation requirement was likely to disrupt auditing firms in their duties. The article presents an argument that new auditors took a lot of time learning a client upon implementing this requirement. This had the likelihood of decreasing the quality of the audit. This issue has been proven through research showing that the initial years of an audit are mainly characterized by audit failure, thus, the mandatory firm rotation requirement would only complicate the situation instead of preventing it. Those who supported the mandatory firm rotation requirement stated that it would neutralize the possibility of auditors’ independence being compromised by the convenient relationship that develops between a client and an auditor over time. The requirement was aimed at improving skepticism and objectivity among auditors. The premise behind this argument was that continued interaction between a client and an auditor leads to a situation where the client influences the auditor. This raises the risk of compromising the auditor’s independence and skepticism unconsciously. In the article, it is also discussed that an auditor is more likely to succumb to a client’s demands since losing the client can lead to psychological loss. It is, however, notable that there is no research backing the argument that mandatory firm rotation has the potential of breaking ties developed between the client and the auditor. Having the lead engagement, the partner puts his/her name and signature before an audit report is disclosed to the public and eliminates unconscious bias by promoting identifiability. In essence, this guarantees transparency and accountability among auditors. The end result of these actions is that firms are challenged to improve the quality of audits. It should be noted that identifiabili
The notion of higher criticism was introduced by Eichhorn (1752-1827), who defined it as the discovery and verification of the facts on origin and value of literal works with special attention being paid to the internal characters. Higher critics refer to the historical facts and, for this reason, higher criticism is often called the documentary hypothesis. Higher criticism of the Old Testament is based on the assumption that the hypothesis of evolution can be true. Higher criticism examines the historical origins, the dates of writing, and authors of different Biblical books. Thus, higher criticism, as the science of the Bible, is a study of the literal structure of the books, the Old Testament in particular. The study of the books of the Bible requires the ability of the scholar to understand the meaning of the words. Thus he has to be a believer in God. Without faith, the scriptures cannot be explained, and without scholarship, the historical origins cannot be investigated. The meaning of higher criticism Higher critics hold that Pentateuch is based on the four completely different writings (the primary resources), including the Yahwist, the Elohist, the Deuteronomist, and the Priestly Code. Each of these books was composed in different periods of time prior to the death of Jesus Christ. According to the higher critics, these documents are the source of the different traditions of Hebrews. It is believed that the conjecture of these four writings was composed by Moses. However, higher critics reject this assumption and note that the conjecture was written by the so-called Redactor, who introduced the new information, harmonized the flow of writing, and wrote additional documents. Later, the Pentateuch was revised and rewritten several times by other anonymous writers who are not known to modern historians. Higher critics agree that the four documents are inconsistent and incomplete. However, it is not clear how much information is missing and when and by whom it was removed. Despite the many disputes among higher critics, they all assume that Pentateuch was changed by several redactors and new materials were added by unknown writers. There is evidence that these writers have not only misapprehended the original writings but have also misrepresented them in the revised works. The reader of the Old Testament might get the impression that most of the information presented in the books is contradictory and could not take place historically. Higher critics strive to locate the colored impressions added by writers and renew the valuable elements of the supportive documents. Most of the stories of the Pentateuch are regarded by higher critics as trustworthy but partially legendary. For example, the first eleven chapters of Genesis are considered to be written based on myths and legends. Higher critics deny the historical value of these chapters because there is no archeological proof of the Patriarch’s existence. Arguments of higher critics Higher critics strive to explain the Biblical scriptures relying
Introduction People at various levels are waking up to the reality of the impact of carbon emission. It was in this context that PepsiCo undertook a study to find out how green its orange juice was. This paper gives a summary of the study and the significant resolutions that were made as was reported by Bryan Walsh. Article Summary Walsh gave a brief report of the findings of a study carried out by Columbia University’s Earth Institute and a firm called Carbon Trust. The study was carried out on behalf of PepsiCo, and it was aimed at assessing the carbon footprint of its orange juice. The study showed that the complete process of juice production to the point of customer acquisition, for a 64-oz carton, led to an emission of 3.75 Ib. of greenhouse gases. Against the majority expectation, the study pointed out the single most significant contributor to the emission of greenhouse gases as the fertilizers used in the farming of the orange trees used for the production of the juice; fertilizers contributed approximately a third (35 percent) of the total emission. The fertilizers used were inorganic, and consequently, they were very carbon intensive. Manufacturing of inorganic fertilizers required natural gas, and this made them very expensive. It was reported that nitrogen fertilizers were extremely used in the U.S. farms and therefore, if alternative fertilizers could be developed then the war on the carbon footprint could enjoy a significant victory. This study, therefore, evidently showed that there was a need for a change in the farming technique used especially the fertilizers used if at all PepsiCo was committed to producing green juice. This led to PepsiCo undertaking tests on two low-carbon fertilizers. One of the fertilizers was calcium-nitrate based and was manufactured by Yara International. This fertilizer was said to emit less nitrous oxide, and fortunately, it had a powerful greenhouse effect than that of carbon dioxide. It was reported that the production of the new fertilizer could cut the emission in the production process of fertilizers by up to ninety percent. The other fertilizer under PepsiCo’s test was an organic product fertilizer. This organic fertilizer was manufactured by Outlook Resources, which was based in Toronto. The company aimed at avoiding the use of natural gas as a raw material and substituted it for locally available resources that have less carbon emission. Instead of using natural gas, Outlook Resources used food waste, and bio fuels among other renewable materials to manufacture the organic fertilizers. It was reported that the fertilizer made by Outlook Resources was efficient as compared to the conventional fertilizers and thus less of its volume was used in farming. The test on the two fertilizers
In-Sourcing Although whenever operations and jobs are delegated from production within an enterprise to a stand-alone entity that is internal to the company but specializes in that give operation may imply the concept of In-Sourcing, the transfer of jobs through the process of hiring local subcontractors within the country in which the contracting company is based is usually the referred In-Sourcing when the concepts of In-Sourcing and Offshoring are being reviewed together. The major rationale as to why businesses insource is that they like maintaining control of some critical production and competencies or either (Kletzer, 2005, p. 301). There are several benefits of business In-Sourcing. When applied in the process of production, it is a strategy for reducing business costs such as taxes by the government and the costs of labor, cost of transportation among other expenses. It has been established that the acquisition of American labor is most of the time cheaper than acquiring labor from a European country. Therefore, In-Sourcing for this factor of production for a company based in America is better than going for a European country (Richard, 2007, p. 413). Out Sourcing On the other hand, companies may prefer to outsource depending on the business environment. This concept of Out Sourcing is used to refer to the movement or the dislocation of the business processes such as production or distribution or the marketing of a given company in a given country to another company in the same country (Kayabashi, 2007, p. 517). However, when the process of dislocation is destined to another company located in another country, the concept of Offshoring applies. This paper shall discuss the Offshoring of IT business processes from the US to India where there are low costs of operations. A brief review of IT off-shoring history can be traced back to the 1970s where factories were transferred from developed to developing countries. A major structural change occurred in the developed nations when the factories closed down, thus bringing the post-industrial service community. NAFTA was effected in1994 while the recent introduction of the Internet has led to the Offshoring of programming, X-ray analysis, call centers, income tax preparation among others (Hira &Anil, 2006, p. 73). India has been the hub for Offshoring IT services and products. Most world-renowned companies like the IBM, HP, AMD, Oracle, Cisco, Intel, and Cisco have already started Offshoring their services to India. First, the number of English-speaking people in India is a major incentive for these companies. However, other key issues behind this trend are the few competitors in India, readily available manpower at cheap costs, very cheap land resources for company establishment, and the fact that there are very loose polici
Executive Summary The present policy paper describes the two policy options for Saudi Aramco’s IPO plans. One is to abandon the idea of privatizing a part of the company focusing on preserving the status quo and nationalized governance. The other is to list Saudi Aramco’s shares on international stock exchanges. The evaluation of economic and political criteria that included upstream and downstream operations, as well as political risks, resulted in recommending the first policy option. Not letting in the foreign capital would safeguard the company from stock price fluctuations while preserving unchallenged national leadership and slower but steady growth. Policy Problem The policy issue discussed in the present paper is the listing of Saudi Aramco on domestic and international stock exchanges. This complex and multifaceted problem touches Saudi Arabia on the whole, as it is listing its core provider of national GDP. In such matters, there are no universally appropriate decisions, which substantiate the fact of the necessity of the present policy paper. The ambiguity of Saudi Aramco’s IPO is in the risks that threaten to undermine the stability of the company and the country that essentially owns it. The sources of risks are multiple and lie in the sphere of politics, economics, and national security. The insecurity of the present fluid position of Saudi Arabia about this decision undermines the credit rating of the country and harms the company’s financial affairs. On the other hand, rash decisions may also create obstacles to long-term prosperity. In the political sphere, indecisiveness on the IPO may lead to missed opportunities and strategic alliances. For instance, the United States as a key partner of UAE having assumed that the opinion of Saudi leaders on the IPO is still under consideration might continue to hold talks and develop strategies that are less productive to the former. Yet, the key concern is the cost of lost business opportunities. The continuous process of evaluation and re-evaluation of options without making a decision undermines the capacity of a corporation to develop in either direction. Thus, if IPO is held, then the company can obtain the chance to grow and elaborate on a strategic plan for further actions concerning the allocation of public funds, new share dissemination, or other issues. If IPO is not held, then the company could focus on creating value within the realms of corporate governance and develop ways to operate more effectively with no shareholders involved. Thus, the indecision leads only to the waste of resources and does not contribute to the development of Saudi Aramco and UAE, which is why it is essential to present, assess, and evaluate policy options for the company, which will be done in this paper. Context The context of the initial public offering in terms of key actors was set around political leaders of the UAE and other nation heads. As such Crown Prince Mohammed bin Salman who, in an aspiration for an innovative corporate governance strategy and urge for reform in the economic sector, decided to announce an IPO in 2016. He s
Abstract Heinz Corporation commonly referred to as Heinz has a popular slogan,”57varieties”. It is well known for the production of ketchup and household products. The company was founded in 1896 by Henry Heinz in America but at present, it has six plants in different countries with its products on sale on every continent. The country has a wide range of products that are estimated at 5700. The business first operated as a partnership in 1969 between Heinz and Nobel and was engaged in selling horseradish and later incorporated vinegar pickles and sauerkraut to its product line. The business experienced a panic that led to its bankruptcy, but it later recovered and added some of the products in its production line which developed to the now-famous ketchup. The company diversified itself through advertising and the introduction of new products to meet the needs of the customers. The company commenced its expansion to even the Third World Countries venturing into China and Thailand. The company is distinguished for the compassionate treatment of workers; there were no recorded strikes and this contributed to the company’s success. The company was however faced with several market challenges such as a global recession. Consequently, this helped to increase international global competition, thereby leading to a decrease in the company’s stock prices. To minimize this effect, it diversified its production, cut the number of staff, and reduced production. These measures led to an almost full recovery for the company. The company reaffirmed its decision to concentrate on the domestic market, increase its market share, and undertook a major restructuring plan. In spite often the various challenges the company has had to endure over the years, it has evolved into a global success story. Introduction Heinz Corporation is well known worldwide for the production of a variety of food products that are supplied to more than two hundred countries. This is American Food Company was founded in 1896 by Henry Heinz and at the moment, it boasts of more than 5700 products. The company has its headquarter in Pittsburgh, Pennsylvania where it has grown to become an international organization with operations in virtually every country across the globe (Heinz para. 1). Originally, the company operated as a partnership but later on converted to a company, selling allays products and later added ketchup to its product line. The company has grown to produce a variety of products and it is one of the largest in the world. The company engages in producing kitchen up, baby foods cereals, soups among others (Alexander & Baker 1994, p.66). That serves a variety of customers in the world with the food products. The company has a strong mission and core values that have enabled it to succeed where others have failed, even when faced with harsh economic conditions. Nonetheless, H