ShantanuT01/DACTYL-Pretraining huggingface dataset:
Fraud is defined as intentional falsification of documents to gain unfair or illegal advantage over others. In today’s modern world fraud has become a major problem in the midst of our business organizations. Over the past few years there has been a hot debate on prevention of fraud as the government and other fraud detection and prevention agencies came under heavy public criticism for failure to institute proper and adequate procedures to thoroughly deal with fraud. Many business entities as well as single individuals now express their fears as more wealth and property is likely to be lost in the near future if adequate measures are not taken. There have been several corruption cases in the public as well as in the private sector where potential shareholders have been swindled and defrauded millions of funds including the loss of properties. Enron is a notable world example. (Walter, 1996) Many research studies have been carried out with the main purpose being to prevent fraud. Despite many mechanisms having come to face, it is still hard to instill transparency into the minds of many people. The more new technological advancements continue to hit the business environment, the more fraud stars modify their dirty tricks to escape these traps. This is what is addressed in this article i.e. (Sarbanes-Oxley Law Not Changing Technology Business Culture). According to this article, there is a perception that in spite many of the surveys being carried out by some of world class certified fraud examiners, not much will be achieved. Sarbanes-Oxley (SOX) passed a law requiring business organizations to monitor every single transaction in order to eliminate the possibility of occurrence of errors and weaknesses. (Andal-Ancion, Cartwright & Yip, 2003) Even though there is a school of thought that the law has changed the business culture, many organizations still strongly believe that fraud is likely to increase in the future than today. This is an astonishing pronouncement especially to institutional investors and the public at large. Development in information technology is likely to increase high chances of fraud. This thought is not only shared by shareholders alone but also by professionals. In fact professionals strongly believe that the introduction of sophisticated software technologies like C-suite might reduce the ability to check and investigate corporate fraud. This is further supported by the fact that only 17 percent believe there will be shift among the technology business executives to institutional reliability and deception for the anticipated future. A bigger percentage of the respondents are still reluctant and hold a different perception that there has been no change of attitude among the business executives. Dana Herman son, who is a scholar at
Introduction As the position of a general customer service representative for the call center requires certain skills and knowledge, the applicant should have some experience in dealing with customers via the phone communication and solving the problems in a cost-efficient way for the company and customers. Besides, the speech of an applicant should be distinctive enough so that a customer can easily understand the speech of a newly-employed. A second language learner can be hired for this position if he/she has sufficient language skills that would not prevent a customer from understanding the message and the essence of the information provided by the general customer service representative. As the applicant should know about the company and functions to be performed, it is necessary to make a general overview of the company, its history, and peculiarities of the position for which the applicant might be hired. A person should be punctual due to the specifics of the work and dependable in being at work regularly with minimal exceptions for child care issues. Moreover, it is necessary to find out whether an applicant is planning to obtain this position for a period of five or more years or considers this to be a job for 2-3 years. A List of Questions with Reasoning   * Do you have some experience in the area of cold calls?   * For what period of time you did you obtain the position at previous job?   * Was the communication with customers related to orders (due date, specifications, or terms of payment)? These questions are aimed at making sure that the person is experienced in the sector of communication with customers via the phone.   * Die you experience difficulties with understanding someone’s speech?   * Are you capable of formulating your questions correctly so that customers understand exactly what the problem is? These questions should help to investigate if a person has adequate comprehension skills and language skills in order to be able to speak and listen to customers without any difficulties.   * Are you punctual? This information is necessary to see if an applicant is punctual.   * Do you have some serious health problems that can prevent you from being at work regularly? Some applicants can consider this question discriminating but it focuses on the assessment of a person dependable being at work regularly.   * Do you plan to work at our company for a long period of time? This is a direct question to find out if the person fits the requirements.   * Is there any possibility that you may want to discontinue your performance earlier than five years elapse? This is a way for making sure that a woman would not leave due her maternal leave or a young man would not want to go to the army or to enter a college.   * Did you ever have conflicts with customers while speaking on the telephone? This question will help to analyze the psychological conditions of an applicant. Legal Issues in Questions Some questions should not
Introduction Background The use of mobile phones is increasingly changing how people communicate in their personal and professional lives. Indeed, mobile phones are redefining established communication patterns in modern-day societies (Newman 14). For example, one Smartphone can replace different types of formerly independent communication channels, such as voice calls, letters, postcards, and the likes. Concisely, a person could use one mobile phone to update their social media profile, send an email, and make an important phone call, all at the same time. Therefore, most of the communication channels we are using today exist in one gadget. In the same regard, a mobile phone could have different applications that could replace other independent devices, such as the telephone, clock, typewriter, video camera, mp3 music player, and the likes. The ability to merge different features and functions in one device has elevated the importance of the mobile phone as one of the most important gadgets for business and professional communications in the 21 st century (Day 1). Indeed, the importance of such a device has increased people’s dependence on it to the extent that some people claim to feel “lost” without their mobile phones. The increased prominence of text messaging services in modern-day society has affected business communications more than any other aspect of business management (Newman 14). Indeed, according to a research study by the Walden University College of Management and Technology, “new” business communication methods, such as emails, instant messaging services, and Skype have had a profound impact on business communications, today, more than any other era in history (Day 1). A 2011 study to understand the scope and influence of text messaging on business communications found out that most people send an estimated 7 trillion text messages annually (Hemmer 1). This number translates to 225,000 text messages sent every second (Hemmer 1). In modern-day society, text messaging is not only limited to young people and teenagers. Organizations are joining the cause and adopting this type of interaction as their everyday communication platform. They have done so in different ways. For example, Day (1) says they have managed to adopt text-messaging services to increase debt collection rates, remind people to vote, and to circulate memos. While these examples highlight the usefulness of text messages in daily business operations, they conceal a growing concern about their impact on business communications. Overview of the Problem While the common belief is that advances in technology have made business communication faster and easier,
Pfizer’s Organizational Structure Organizational structure is a hierarchical arrangement of people and departments within a company (Druckman et al., 1997). It comprises board of directors, managers, subordinate staff and shareholders. Pfizer has re-structured its divisions into more specialized departments led by chief executives that report directly to Pfizer Chairmen and the Chief Executive Officer. The company is separated into two divisions large-molecule and small-molecule. Separated divisions have established management team and increased accountability, clear strategies, and better management on capital and cost (Triano et al., 2008). The structure of the company is a framework because the company manufactures several products. Being the world’s largest pharmaceutical company, Pfizer deals with different pharmaceutical products company (Druckman et al., 1997). There are two distinct research organizations PharmaTherapeutics Research & Development Group and BioTherapeutics Research & Development Group, which include nine commercial operating businesses: Animal Health and Capsugel, Consumer Healthcare, Nutrition, Established Products, Emerging Markets, Specialty Care, Primary Care, and Oncology. Pfizer accelerates research and development of new medicine by including top academic public-sector and private-sector institutions. Separation of divisions ensures stronger management team, increased accountability, clear strategies and a better way to manage capital and cost. Financial management   * Sales/revenues for Pfizer increased by 39% in 2011 from 2007.   * Cash revenues is generated from the sale of company’s products.   * Utilizing Fund transfer is a pricing mechanism which maintains high stock prices.   * The company’s major expansion strategies are based on long-term debts.   * Pfizer’s opportunity for quick expansion is based on their many financial instruments.   * The stock prices for Pfizer Inc. in 2007 ranged from a low of $22.56 and a high of $23.79. In 2011, the lowest price was $17.62 and the highest was $18.38. 2012 has been promising for Pfizer as their stock price has risen to $26.83 at its highest point (“ Analysis tools –”, 2012).   * The company uses both the debt instruments and the equity debts to address its financial needs and enhance the efficiency of its operations.   * Pfizer’s borrowing ability is focused on generating revenue for its research operations.   * The solution to the possible challenges facing its pricing strategy is to focus on enhancing the level of efficiency and cost effectiveness.   * Pfizer has statistical data which allows any solutions dealing with financials to be accurately tracked.   * Pfizer shares have returned 21.8 percent over the past 12 months with 3.6 percent dividend yield. The idea on borrowing presents financial constraints to the company’s demand to expand its operations and infrastructu
Brand- and Market-Oriented Positioning The article chosen for analysis investigates the two most predominant ways of understanding brand positioning: identity-oriented and image-oriented constructs. The authors provide a detailed literature review to prove that the concept of market positioning cannot be unambiguously defined, as it is seen from different perspectives by different authors. However, the market-oriented approach prevails. The article identifies and explores five major ways to map positioning through the use of metaphors: chess, jigsaw puzzle, monopoly, wordplay, and rule-breaking (Urde and Koch 353). The authors propose a straightforward definition of market positioning: they understand it as “an activity to achieve a certain position,” while the position achieved is defined as “an outcome relative to something else” (Urde and Koch 357). The next stage of their article provides a comparison of the two synergetic approaches to the issue. The first approach, the brand-oriented construct, relies on the identity significance of the brand, which implies that the choice of a positioning strategy is determined by the values, goals, and message of the company. Under this construct, the value of the brand is to be communicated to the potential customer; in other words, the perspective moves from the inside out (Urde and Koch 359). On the other hand, the market-oriented approach is based upon the importance of the brand image. This outside perspective presupposes that the choice of market positioning depends on customers’ needs and expectations. The offer must be designed in the best way to meet the requirements of the target audience, creating customer-oriented value (Urde and Koch 360). The authors note that these two approaches, however different, can be successfully reconciled. They propose five positioning metaphors, some of which represent a clear-cut image or identity-driven types and some of which mix the two (Urde and Koch 366):   * Chess: a mixed approach that combines strategizing with competitor orientation;   * Jigsaw puzzle: an image-driven construct that represents positioning as the process of filling gaps within the audience’s perception;   * Wordplay: a market-oriented metaphor that exploits words to create the desired effect through advertisement;   * Monopoly: an identity-based approach that implies achieving uniqueness, making the brand stand for the generic; and   * Rule-breaking: a mixed strategy that focuses on challenging the accepted perception of a product or a service. The information given in the article partially overlaps with the materials covered in class. The similarities can be summarized as follows:   * Both the article and class materials explore the issue through in-depth literature reviews.   * Both agree that there is no universal approach to market positioning.   * Both investigate which points should be made clear for t
Organisational Behaviour The paper establishes the relationship between organisational structure and culture in Marks and Spencer and Dynatrade together with the different approaches to their organisational management and leadership. Organisational configuration presents the diverse ways in which actions such as job allotment, administration, and synchronisation are controlled and directed in an effort to achieve organisational objectives, aims, and goals. Jacobides terms Marks and Spencer’s organisation structure as lens through which people see it and its environment (459). Its organisational structure dictates the modes of operation whilst determining the degree of its performance. Organisational culture defines the norms, values, and ways of doing work in an organisation. Marks and Spencer and Dynatrade avail a foundation on which various standards of operation, routines, and procedures are anchored. Marks and Spencer and Dynatrade’s culture also affects the mechanisms through which their employees engage in decision-making. These impacts of organisational structure in the two companies suggest that it shapes and manipulates the mechanism of executing organisational actions, which define an organisational culture. Marks and Spencer has adopted different structures such as matrix, bureaucratic, functional, and divisional structures among others as a way of making sure that its clothing products in all branches that are spread throughout the UAE reach the biggest number of clients. Functional structures exist where it groups its different elements according to their purposes, which while integrated, constitute the main objective of an organisation. For instance, it has structured its operations in the form of departments such as sales production, purchases and procurement, and maintenance departments. Dynatrade Automotive Group has a culture of relying on employee knowledge and talent potential to drive its success both in the short and long-term. In such situations, its functional structures become incredibly effective in the realisation of its goals. However, this type of structure encounters challenges. The two companies have large geographical operational areas. As such, they deploy the divisional structure. The structure also exists in situations where a corporation constitutes small separate small organisations. For example, in an automobile manufacturing company such as Dynatrade, there may be some divisions that deal with engine, suspension systems, body, power trains, and transmissions among other divisions. In such an organisational structure, various divisions must foster effective flow of information and knowledge bases so that products that are produced at each divisional level can match the quality requirements for the completed products (Jacobides 461). How Organisational Culture and Structure affects Marks and Spencer’s Performance Marks and Spencer’s functional structure helps in bridging the demerits and merits of functional and divisional structures. Large organisations such as this one commonly deploy a functional structure. The company produces merchandise 1 and 2. Th
Introduction Nowadays, reading has become virtually an indispensable skill. However, children with learning disabilities often find it difficult to learn to read well. Therefore, it is paramount to take steps aimed at teaching them to read better. The current paper proposes a study for investigating the effectiveness of utilization of technology to improve sight words identification among young children with a learning disability. A brief review of literature is conducted; key definitions are provided, the benefits of using technologies for teaching children with learning disabilities reading sight words are identified, the significance of the problem is elaborated, and research questions for the proposed study are supplied. After that, the methods for the proposed study are discussed. Literature Review Key Definitions Sight words Sight words can be defined as words that are used commonly and frequently, and that a person with strong reading skills can recognize automatically, without the need to decode the separate letters (Coleman, Cherry, Moore, Park, & Cihak, 2015, p. 196). Of particular interest in this case are the words that do not follow the usual pattern of spelling and cannot be decoded using the basic knowledge of phonics (for instance, “you,” “why,” “make,” etc.). Learning disability A learning disability can be defined as a characteristic of being unable to learn in a “normal,” conventional way (Holmes & O’Loughlin, 2012, p. 2). Individuals with a learning disability usually can still learn using some alternative ways; they often require additional attention from educators, who need to provide them with an opportunity to learn in these ways (Coyne, Pisha, Dalton, Zeph, & Smith, 2012). Technology In this paper, the word “technology” will be used to refer to computers and other hardware (such as phones, iPads, etc.) that can use software to store, manipulate, and display information, in particular, run programs that can provide learning opportunities to children (Carnahan, Williamson, Hollingshead, & Israel, 2012; Coleman, Hurley, & Cihak, 2012; Knight, McKissick, & Saunders, 2013). The word “technology” will also be used to denote such software. Universal Design for Learning (UDL) UDL can be defined as an educational framework that is based on research in the areas such as cognitive neuroscience, psychology, and learning studies (Coyne et al., 2012). UDL utilizes the understanding of the manner in which brain works and processes data to create learning materials, activities, and curricula that would allow for meeting the needs of individual learners (Coyne et al., 2012, p. 163). In particular, UDL serves as a framework for creating learning environments that meet the following criteria: (1) they supply multiple ways to obtain knowledge and information; (2) they provide multiple approaches to strategic tasks; (3) they have multiple manners in which
San Clemente Dam is a concrete-arch dam which was built in 1921 on river Carmel. It is 106 feet high and about 18 miles from the Pacific Ocean (Business wire 1). It was intended to be a source of water of the then fast growing population of Monterey Peninsula as well as serve the tourism industry. Currently the dam has more than its 90% capacity filled with sediment and its capability to supply water is no more. In the year 1991 a branch of CDWR-California Department of Water Resources, which deals with the safety of dams and other reservoirs, in conjunction with CAW-California American Water, resolved that the dam did not satisfy seismic stability standards (Chapman 1). This meant that something needed to be done to address the safety issues. A task force from both the CDWR and the USACE-U.S. Army corps Engineers explored several ways of improving the condition of the dam so that it could conform to the seismic safety standards (Coastal conservancy 12). In the year 2007, CDWR which is the lead agency of the project under the CEQA certified the projects final EIR-Environmental Impact Report also referred to as Environmental Impact Statement (Coastal conservancy 12). The document was also reviewed and approved by the conservancy. The project proposes the rerouting a portion of river Carmel at least half mile down and transforming the arm of the river which is already filled with sediment into a permanent storage area for sediment. I will use the EIR to review the project. The EIR establishes the major effects that will arise as a result of the project being implemented. The effects cut across the fields of Air quality, cultural resources, fisheries, geology and soils hydrology and water resources, noise, recreation, traffic and circulation, terrestrial biology, water quality and wetlands. Effects in each field will be reviewed separately. The EIR shows that most of these effects can be mitigated in such a way that they become almost nonexistent through both construction management measures and changes in the design. For instance effects such as loss of habitat for quality fish, increased turbidity, loss of vegetation and increased transport of sediment are all as a result of erosion. In this regard the mitigative measure to be taken is one aimed at reducing soil erosion by strengthening the valley walls and the river banks (Coastal conservancy 13). Construction management measures have been incorporated in the EIR and will be taken to minimize erosion as well as minimize the effects that could result in loss of rare species and special habitats. Through construction management measures and design changes more than thirty seven impacts are mitigated. The EIR identifies 26 environmental effects which are very significant but that cannot be mitigated. Out of the 26 effects 23 can only be mitigated up to a certain point and not beyond. Out of the 26 effects 21 are short term and the remaining 5 are long term. The five long term effects cannot be avoided (Coastal conservancy 13). One of these long term effects include expected increase of days that suspended sediment concentration surpasses