ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction Accounting information is important to both external and internal users. Management uses the information for decision making. With appropriate information, companies make decisions which increase company’s competitiveness. Management accountants are responsible of advising an organization’s top management and policy makers on matters regarding finances to ensure there are effectiveness, efficiency and optimal use of resources. Airline industry, in the United States of America and the world is general, is highly competitive. There is an increased innovation of services and equipments. Customer needs have also changed. Emirates Airline company (mostly referred just as Emirates) is an international company which require decisions responsive to airline market today (Horngren, Srikant & George, 2006). This paper looks into how management accounting can supply information for decision making. It will not get into deep analysis of the accounts but will touch on the important areas that management accountants have assisted the company. History of Emirate limited Emirate is the national carrier of Dubai, United States Emirates. It is rapidly diversifying to other countries and has over 100 destinations in over 60 countries. It is a sub-subsidiary of Dubai Investment Company, through The Emirates Group. Its head quarters are in Dubai. The company was incorporated in the year 1985 as an international flight company and made its first flight from Dubai – Karachi on 25 October 1985. The company picked quite rapidly and in 1987, it had managed to secure eleven destinations. According to the company’s financial statement 2010, the company had a total of 36,652 employees distributed in different countries. The accounts also reported that in the year 2009/ 2010, the load cargo increased by 12.2% to 1,580,000. Emirates face high competition from Virgin Atlantic, Qatar airways and Ethiopian Airways. In pricing its products, the company has three classes of passengers; business class, execute class and economy class. Economy class is the cheapest and execute class most expensive. The pricing depend on the services offered in a certain class and the level of comfort. Policies are made after consultation with major parties likely t
Beneatha lives in a society where women are expected to be mothers and wives rather than active agents of their own lives. However, as levelheaded as she is, she still has a dream of her own. Wishing to become a doctor, Beneatha works hard toward fulfilling her dream, which makes her a more relatable character. Beneatha’s dream is quite evident from the start of the novel. For instance, when arguing with Walter and her Mother Beneatha clearly states that she wants “to be a doctor” (Hansberry 35). Moreover, Beneatha makes it very clear that she sets this goal to escape poverty. Beneatha’s dream could seem as unusual given the time in which she was born and raised. Indeed, in the 1950s, the feminist movement was only starting in the U.S. However, despite the pushback, Beneatha is confident in her position. She insists on becoming a healthcare worker even though it might run her relationships with her family. In fact, to become a healthcare employee, Beneatha must overcome a lot of obstacles. For example, she needs to deal with the objections of her family: “Let’s face it, baby, your heritage is nothing but a bunch of raggedy-assed spirituals and some grass huts” (Hansberry 75). However, Beneatha does not give up and continues to look for opportunities. To overcome the obstacles, Beneatha makes a lot of effort. In addition, she has to give up important relationships, such as her relationships with her family, to build a career. She wonders how something that comes naturally be seen as eccentric (Hansberry 75). This idea helps her move forward and finally achieve her dream. Beneatha’s dream of becoming a doctor defines the character’s main decisions, making her more vulnerable and relatable. At first glance, Beneatha might seem as arrogant, which hardly makes her a protagonist, let along the leading character. However, as she shows her willingness to achieve her dream at all costs, she appears to be more humane. Works Cited Hansberry, Lorraine. A Raisin in the Sun . Vintage, 2004.
Both Ferdinand de Saussure contribute their popular theories on linguistics. The research centres on the popular linguistic theories of Ferdinand de Saussure. The research includes research on the similarly popular linguistic concepts of Noam Chomsky. The two linguistic concepts of Ferdinand de Saussure and Noam Chomsky complement each other to explain how humans communicate with one another. Linguistic pertains to both language and communication. Douglas Robinson (2003, p. 26) emphasized “Linguistics is the study of language: even etymologically this is an obvious fact. In the twentieth century, however, the term came to signify a single fairly narrow approach to language and to exclude everything else of interest that might theoretically be included within it. Ferdinand de Saussure and Noam Chomsky were linguists. Emile Benveniste was a linguist; Jacques Derrida was not.” The quote clearly shows that some quarters have devoted much of their time and effort to study how the language of one community evolved. The linguists have focused much of their time to understanding language growth. Ferdinand de Saussure. Ferdinand de Saussure emphasized that both language and speech are both composed of a system of signs (Saussaure, 2011, p. 17). The language and speech both precipitated from the social environment. Ferdinand de Saussure also insisted that language was not an innate act. Ferdinand de Saussure theorized that the person’s language and speech are learned while the person is interacting with other persons and influences. Language learning is biological in nature (Andenson & Lightfoot, 2002, p. 3). For example, the Japanese person learned to speak the Japanese language while growing up in a Japanese community. Likewise, the British Child learned United Kingdom English from conversing with one’s relatives and friends. The Arab child could speak fluent Arabic because the Arab person had grown up in a community where Arabic is the official language. In addition, the Chinese child will learn the Chinese language from his close relatives and friends. In terms of signs, Ferdinand de Saussure emphasize that different individuals have different signs for an object. For example, the Japanese have a different Japanese word for a tree. Similarly, the Chinese have a different word for the same tree. The German child has a different sign or word for the same universal tree (Kistner, 2008, p. 3). Further, Ferdinand de Saussure insists that linguistics is a co-dependent act. The person learns the meaning of signs by conversing with another person. For example, the Japanese person will inform the British citizen the Japanese word for a car. Likewise, the Chinese person will inform the British visitor the Chinese word for a car. The Egyptian resident will teach the British visitor the Egyptian word for a car. The example indicates that British visitor learns the different words for a car by conversing with the individuals from different countries (Saussaure, 2011, p. 20). Furthermore, Ferdinand de Saussure insists that language and speech is a learned
The element of governance is traceable in the Mi’kmaq’s creation story. The story is a folklore passed down to generations and explains how the Mi’kmaq people lived in North America. The story is full of religious undertones especially about the Great Spirit who is the creator of nature and all living things. The survival of the story for many generations can be attributed to strong governance skills of the community leaders. The responsibility of ensuring that the creation story survived over the years was given to the elders. Historians allege that Mi’kmaq elders were wise and knowledgeable about issues of life and the environment. The ingenuity of the elders and respect of the societal culture is a critical governance issue. Importantly, governance of the Mi’kmaq people was based on cultural practices especially in the belief of the number seven. The numeric figure offers guidance on matters of territorial integrity, medicine, leadership representation, authority and religion. The governing figure in the story is Gisoolg who is the Great Spirit and creator. The creator is above all living and non-ling things. Other authoritative figures in the story include Nisgam who is the sun and represents life. Ootsitgamoo and Glooscap represents earth and man respectively. The creator disseminates authority to man and other human characters within the story. Mi’kmaqs are known to abide
The artwork under analysis is Still Life with Fruit and Shells by Balthasar Van Der Ast. The artist is Dutch and he was born in 1593 or 1594 and died in 1657. The artwork is located in the Boston Museum of Fine Arts (Art of Europe: Gallery 244). The painting is 35 x 55 cm. The medium is oil on panel. As the title of the work suggests this is still life. The artist is famous for his still life paintings that were very remarkable due to a combination of motion and immobility. This work of art was created during the Golden Age of Dutch Art. In fact, this is an exemplary work that represents the period. This period was characterized by realism and special attention to natural things. Thus, still, life paintings were common for that period. It is necessary to add that artists tried to convey real life as it was, which was very different from the Baroque style that prevailed earlier. The artwork in question also shows life as it is. The artist uses bright colors to depict fruit, shells, and insects. The background is grey. Notably, the artist uses different shades of grey to emphasize some parts of the painting. Balthasar Van Der Ast uses bright red, blue, and yellow to depict the fruit. Apples, peaches, and plums prevail in the painting. It is noteworthy that the artist adds leaves to his still life. These are leaves of a branch of a plum tree. The leaves are green with greyish and yellowish tinges. They are a very good background for the fruit. The branch is located at the top of the painting. Shells are depicted with the help of milder colors. Thus, beige prevails here. There are also a couple of flowers at the bottom of the painting. Interestingly apart from fruit, shells, and flowers, the artist depicts butterflies, flies, a dragonfly and even a lizard in his still life. They are depicted in darkish colors. Brush strokes are very deliberate and the painting is very realistic. The painting is also very symmetric. Thus, the fruit is depicted in the middle of the painting, leaves and flowers are revealed at the top and bottom of the work providing a frame for fruit. It is necessary to note that apart from artistic value, the painting encloses certain meaning. In the first place, it is necessary to state that at that time depiction of shells was a norm. As has been mentioned above, artists tried to reveal life as it was. Shells are a very good example of the diversity of life. Thus, peculiar forms and colors of shells have always fascinated people. Hence, Balthasar Van Der Ast was also e
The healthcare system in Nigeria has the universal tri-level of care: primary, secondary and tertiary (Asuzu, 2004). All the levels of government have responsibility for their level of care and the other two in addition and accordingly provide services at all levels. However the tertiary level happens to be the only one interested in by all. The social and infrastructural problems evolving out of the poor healthcare system have been represented as an inverted health care pyramid where the primary and secondary care are depicted as neglected (Asuzu, 2004). Health reforms have been instituted earlier in three Development Plans but none were planned or instituted well. The Third Plan (the 1970s) was more elaborate but again responsibilities were not judiciously handled at all levels (Asuzu, 2004). The drawbacks were therefore a poorly designed and delivered healthcare system: responsibilities were not shared among the three levels of government in the generation of resources, development of manpower, services for delivery and health professional manpower. There was no clear policy (Asuzu, 2004). The National Constitution needs to be changed to include clauses for sharing of health care responsibility among the three levels of government. Legislation needs to assist in defining the limits of their primary responsibility. Primary health care is the best option for reform (Asuzu, 2004). Community health professionals need to have their roles and responsibilities defined. The referral system to the secondary health care services and hospitals needs to be well organized for maximum benefit to patients. Training and retraining are essential moves. Continuing education of the politicians and community is equally essential (Asuzu, 2004). With the reforms, the stress on tertiary care would be reduced and secondary care enhanced. Community care would be revolutionized and established as the real basis of care. Health workers who are committed may be fully trained into professionals (Asuzu, 2004). Financial assistance for salary payments may be given by the State governments. Young doctors may be posted to the primary care areas. Dissemination of information on health, affordable health insurance and coordination of western and traditional medicines are the expected outcomes of health reforms (Asuzu, 2004). Reproductive health programme has been improved using the referral model for integrating family planning and HIV programmes (Chabikuli et al, 2009). Males are also addressed. However the user fee policy is pulling results down. The Government nee
Introduction Viral infections have plagued humankind and contributed immensely to elevated mortality and morbidity. Due to the debilitating nature of viral diseases, scientists have developed ways to ameliorate and alleviate their impact by developing vaccines and antivirals. However, it appears that control and prevention of viral infections is still a daunting task owing to compounding factors, such as zoonosis and mutation (Russell et al. 2006). In this view, there is a need to generate diverse antiviral drugs. Therefore, this literature review delineates different types of antiviral drugs and their targets. Types of Antiviral Drugs and Their Targets The anti-HIV drugs in use are a combination of three agents, which are non-nucleoside reverse transcriptase inhibitors (NNRTIs), nucleoside reverse transcriptase inhibitors (NRTIs), and protease inhibitors (PIs). These drugs target viral replication by inhibiting proteases and reverse transcriptases (Bean 2005). NRTIs (zidovudine, abacavir) are structural analogs of natural nucleosides that viral DNA polymerase incorporates into HIV RNA, hence, inhibiting replication. NNRTIs bind directly to reverse transcriptase, at a site downstream of the catalytic site, thus, inhibiting its activity. PIs, interfere with protease activity that is important in breaking down complex proteins and generating virions. Chronic Hepatitis B has seven antiviral drugs recognized by the Food and Drug Administration. These antiviral drugs are three nucleoside analogs (lamivudine, entecavir, and telbivudine), IFN-α, pegylated IFN-α, and two nucleoside analogs (Clercq 2010). The nucleoside and nucleotide analogs target HBV DNA polymerase while other strategies, such as RNA interference, that target viral RNA exist. The herpes simplex virus (HSV) manifests in neuronal cells and exhibits latency, with or without symptoms. Billau, Thouvenot, and Morfin (2009) aver that limited drugs for HSV, which majorly target the viral DNA polymerase, remain the standard drugs three decades after their discovery. Cases
Introduction People are sick and tired of mass shootings. President Obama expressed frustration and anger when he reacted to the latest incident that jolted the United States. This type of violent rampage breeds paranoia and fear. It is of utmost importance to implement strategies that will radically reduce the incidence of this problem in this country. However, it is impossible to accomplish this goal without a fundamental understanding of the nature of this particular phenomenon. For example, the high profile reporting and intense media coverage in the aftermath of a mass shooting incident encourages mentally disturbed people to vent out their negative emotions through this method. A mass shooting is not only an American phenomenon. Defining Mass Shootings A mass shooting is defined as a single event that involves gun violence that resulted in the death of at least six people (Stein 444). It also requires the participation of one or more shooters acting together (Stein 444). Also, it occurs in a relatively public setting. This phenomenon is characterized by the use of guns to murder in schools, places of worship, and businesses (Gonzalez and Wekerle 269). It is interesting to note that a serial killer murdering six people in one week is not an example of this type of criminal behavior. Furthermore, gun violence that resulted in the death of several individuals does not have the same impact as that of mass shootings (Stein 444). This type of criminal activity creates a different kind of effect because the deaths of several people occur within a single day at the hands of one or two gunmen (Cook & Goss 46). Furthermore, this phenomenon negatively affects the members of the community (Cook and Ludwig 3). As a result, the mass murder of people in a public setting draws greater mass media attention. In defining mass shootings it is imperative to pay careful attention to the previously discussed characteristics. First, it is a traumatic event because the shooting occurred in a public place. Second, it draws high profile news reporting and more intense media coverage (Cook and Goss 46). Furthermore, it is interesting to note that the heavily publicized destruction of innocent lives in the hands of mass-murdering gunmen in recent years occurred in schools, churches, and offices. It is also important to note that after major news outlets covered the Columbine High School Massacre, a wave of mass shootings followed in relatively quick succession (Schildkraut and Elsass 14). There is a connection between sensationalizing the news reports regarding mass shootings and the high number of mass shooting incidents in recent years (Cook and Goss 47). This is based on the observation of researchers when they discovered the increase in the number of incidents after this type of criminal activity became the focus of mass media groups (Cook and Goss 47). It is also important to note that mentally unstable people without the capacity to vent their anger and frustrations through healthier alternatives are compelled to think about shootin
Many tertiary education level institutions having international relations as part of their syllabuses for business students; some institutions have the unit as a whole study subject. The reason what the subject has improved in relevance is after considering the prevailing business environment; contemporary business environment is dominated by international trade, globalisation, and international corporations. To produce competitive graduated, tertiary institutions has adopted the topic in their syllabuses. An international society can be explained to mean a group of autonomous states that have not only formed a system that ensures that the behaviour of each state is considered by others, but have also established a common dialogical agreement that ensures that the conduct of the members is governed by common rules and institutions. The states also acknowledge their common roles in sustaining these arrangements. The concept of international society has four views of departure. First, the international society cannot be comprehended as anarchy. Secondly, international relations should not be conceptualized as simply a direct swapping of domestic phenomena regarding the government and order, instead, the main concern of the scholarly research should be on the idea of a society comprising independent states and the observation of order within it, based on unique instruments rather than domestic ones. This non-consideration of the domestic perspective enables one to appreciate a broader view of governance systems than those related to authority and enforcement that is based at one point. The third fundamental point is that looking at it in terms of the society does not mean that associations among the states are necessarily peaceful, and stable. The question is whether and to what limits the conflicts take place against the framework of common institutions. Whether agreement on vital issues exists or not, it does not depend on the number or degree of these conflicts, but rather on what is fuelling these conflicts, and if they are occurring within the context of agreed regulations. Therefore, to concur with the aspect of a common structure of rules and social practices does not mean that conflicts and power do not play a major role in relations among many nations. Social practices are vital in the understanding of how the balance of power operates, and the dynamic nature of war. It is in this same vein that they help in understanding the morality or law that governs relationships among nations. Therefore, international society does not result, as is normally misconceived to a simple liberal aspect that is concerned with the enforcement of law and morality. The last view of departure was that a plausibly harmonious international society had historically originated
Introduction Globalization has become a popular topic for discussion in a variety of fields including medicine, economics, politics, science, etc. The interrelation, co-existence, and mutual exchange of goods, services, and information among different countries is a complex phenomenon that needs in-depth examination. The effects of globalization in different spheres can be positive or negative. Due to the fact that globalization can either strengthen or impede the development of economic, secular, integration and democratic projects, it is paramount to review its effects to be ready for the possible consequences and develop tools to amend them. Globalization and Economy Most national economies have a history of trading with their neighbors. Globalization understood as the result of enhancements in the spheres of transportation, means of production and diversification of consumers’ needs, have simply sped up the processes of economic exchange. In other words, the world becomes more and more sophisticated, and the process of sophistication requires diverse skills, machinery, and operational frameworks. Due to the fact that countries all have a different amount of resources it sometimes becomes impossible to produce certain products, nations practically have to increase the network of their economic ties to others to survive. Therefore, globalization appears to be rather an inevitable consequence. Despite the fact that it increases the speed of production, simplifies the search for resources, and saturates domestic markets with a variety of products, it also has negative consequences. Due to the uneven growth and development of certain countries’ wealthy nations, they have become a target for people whose political, economic, or religious situation in their own country is unstable. Various circumstances force them to seek shelter and/or employment in developed countries. The streams of foreign laborers started creating tensions among the population and government, which led to a series of unwise and reactional policies. According to Dimitriadi, Europe has attempted to close its borders to address the issue of illegal immigrants by means far from cooperative and effective (1). The situation is peculiar because, essentially, had it not been for globalization, such a problem could not arise. Yet, on the other hand, globalization has only provided a means of labor force exchange and fa