ShantanuT01/DACTYL-Pretraining huggingface dataset:
Generally Accepted Accounting Principles (US GAAP) Generally Accepted Accounting Principles (GAAP) are the communication standard about the business to the external users, which might be banks or other investors. When communicating to the external users, it is important to present the business as making a high profit (AccountingWITT, 2010). However, every business must follow the principles of financial accounting. There are three assumptions forming the GAAP basis: assuming that there is a business entity, an accounting period and that the business will remain a going concern for as long as it persists (Jennifer Wilkinscolvin, 2015). The first assumption states that business owners must keep their business activities and records separate from their personal. The second assumption states that during the completion of financial reports, the activities of a business are divided over a specific time period – the accounting period. The third assumption is that as long the business does not indicate otherwise, it is considered a going concern (Jennifer Wilkinscolvin, 2015). Business failures are common, but an accountant will assume that a business can continue to operate until finding an indication that it can’t. Financial Accounting Standards Board (FASB) Several organizations control GAAP establishment for businesses or governmental organizations. The American Institute of Certified Public Accountants (AICPA), a professional organization of certified public accountants (CPAs), used to be the dominant organization in developing accounting standards. In the 1970s, Financial Accounting Standards Board (FASB) replaced the Accounting Principles Board (APB), a successor of AICPA. Nowadays, the FASB has become the developer of statements of financial accounting standards. Importantly, the old accounting research bulletins and APB Opinions are still effective unless specifically superseded by a FASB statement. There are also opportunities for individuals and other organizations such as the Financial Analysts Federation, the Securities Industry Associates, and CPA firms to respond to exposure drafts of proposed FASB statements. Securities and Exchange Commission (SEC) The Securities and Exchange Commission (SEC) is a government agency overseeing the interstate sale of securities like stocks and bonds. It is another organization that is quintessential in establishing GAAP, along with AICPA, FASB, and others. The SEC is authorized to prescribe accounting and reporting practices for enterprises under its jurisdiction, including nearly every major US business corporation. However, rather than exercisin
Introduction Managers in an organization can be universally categorized using two theories, X and Y. Each class displays different qualities in their supervisory techniques and the way they relate with their workers. Managers who are oriented with conjecture X describe the job in detail, do not often involve employees in setting targets and objectives for the association, coerce workers to work hard, and do not hesitate to chastise those who fail to meet the organization’s intention. They emphasize a stringent job ethic with no room for mistakes thus making the work being done to be exceedingly cyclical and uninteresting. Theory Y describes managers who allow their staff to employ ingenuity and opinion in decision making. Mistakes committed by the staff are not punished, but this is rather seen as a channel for strengthening (Zastrow 264). Comparison of the management styles The organization styles of the two supervisors in the survey have many differences even though they share some comparable qualities. Supervisor 1 believes that the workforce enjoys their working conditions thus they do not require commands to do work appropriately. Involving the employees in decision making is necessary for giving them the confidence they desire to achieve superior success in their careers. If the employees are allowed to work in their way by coming up with innovative solutions for decisions, they will do the job much better than if they are given strict manuals to follow (Zastrow 264). While she does not agree to give employees access to information that is secret, the supervisor informs the organization’s workforce on essential information that they will need in their job. The employees are trusted to be self-motivated, and will still do their work perfectly even when a supervisor is not around to oversee their routine. Hard work is part of the organization’s way of life and the vision and undertaking of the company guide them to strive for the top. The group members are seen as part of the decision-making process by helping the supervisor perform some responsibilities. The supervisor assumes that the workforce has received adequate preparation and thus they possess the capability t
In his short story “Waiting in the Line at the Drugstore”, James Thomas Jackson provides us with the insight on how he became associated with the world of literature, in the first place. While working as a courier for Owl Photo Studio in Houston, Texas, during his childhood years, Jackson had to pick up lunches for studio’s workers at the nearby drugstore. He did not feel particularly fond of this part of his job, because, while picking up items at the drugstore, Jackson used to experience a sense of humiliation, over the colour of his skin, as he was always the last to be served and because there were places in the store where was not supposed to set his foot, simply because of being Black: “My beef was that I was forbidden to sit at that counter (where White people sat). If any black wanted service whether for himself or, like me, for those he worked for – he simply had to stand and wait until all the white folks were served” (Jackson). Eventually, visiting a drugstore every morning turned into the most unpleasant errand that Jackson had ever been sent on, during the course of his “career” as delivery boy, because it was namely this place, where Jackson would feel his racial inferiority with utter acuteness. This was the reason why he always strived to remain in the store for as little as possible, while constantly longing to return back to the “ghetto”, as the place he felt he truly belonged: “Clean and sanitary as the drugstore was, I preferred the ghetto (though we didn’t call it that then). There, at least, we had the freedom to roam all over our stretch of black territory and could shuck our feelings of enforced inferiority as soon as we were on common ground” (Jackson). Nevertheless, in one of those days, Jackson had accidentally discovered that there was a way to keep himself occupied, while waiting for the ordered items – he realized that he could take books from “Lending Library” and to do a bit of casual reading, during the course of his stay at the drugstore each morning. Moreover, he also realized that reading books had changed the way he used to perceive a surrounding reality: “Something was happening to me, and I didn’t quite know what to make of it. Somehow I didn’t feel the “badness” that I usually felt when I returned from the drugstore” (Jackson). In other words – the fact that Jackson began to broaden his intellectual horizons, by reading books, resulted in him being rid of much of his existential negativity. He no longer felt that there was a good reason for Whites to treat him as an inferior being, while realizing that the only reason they kept on doing it, was because they could never elevate themselves above their innate prejudices, in regards to Blacks. The fact that Jackson became “hooked on books”, resulted in him beginning to perceive the flow of time differently: “My waiting time got shorter and shorter each morning. I could hardly get five pages read before my order was handed to me” (Jackson). The author concludes his story by suggesting that, even though many thi
The roles and responsibilities of salespeople have evolved, responding to ongoing industrial changes, competition, and customer needs. Weitz and Bradford (1999) discussed the traditional activities and objectives of salespeople compared to their new flexible functions. The paper also examines different buyer-seller conflicts that arise throughout negotiations and proposes possible solutions. Having shown their effectiveness in resolving disputes and expanding benefits both for customers and sellers, partnering relationships have become an essential aspect of the contemporary product selling strategy. Their article, Weitz and Bradford (1999) try to suggest the best ways to optimize company sales, resolve mutual conflicts, and improve customer-business relationships. Most traditional roles of salespeople, starting from production to marketing, focused on convincing a buyer to purchase a product. Different strategies were implemented to achieve selling goals, such as aggressive selling and continuous phone calls. Even though these strategies are effective in sales, they do not build long-term relationships, which, in turn, may cost businesses future revenues. A partnership approach, however, is most effective in ensuring strong customer-seller bonds that lead to greater results. Guided by collaboration and compromise agendas, partnership-oriented salespeople address two vital customer value indicators: commitment and exchange of information. Many successful organizations lean towards customer-oriented relationship strategies; for example, P&G and IBM adjusted their selling models to improve customer trust and satisfaction. Nevertheless, collaboration and compromise approaches do not always lead to positive outcomes. Salespeople must consider the importance of a particular relationship to benefit from it. In order for salespeople to be successful in the modern partnership era, they need to be trained in creative problem solving and strategic research. Sales teams can increase business sales and build a long-lasting relationship only if they work interdependently. However, issues of sales team assessment and reward systems in modern times arise. Weitz and Bradford (1999) emphasize that the task of a new salesperson is much more than aggressive phone calls – it is ensuring the success of a particular company.
Management Environment: British Airways Introduction This report involves analysis of the organisational structure of British Airways and its PEST analysis. Management and its organisation in a public limited company are vital for any company to be successful. There are different types of organisational structures, which are acceptable, in public limited companies. One such structure is the vertical system where there are a few people at the top who make the company decisions. The number of persons increases at the middle level management and lower level positions. This kind of system is bureaucratic in nature. Horizontal structure is another form of organisation where there are few positions at the top and that increase in the next row. There are few supervisors and many equals at the low level. The final structure is the divisional system which involves dividing functions and responsibilities based on specialty and geography. The public limited company to be analyzed in this report is British Airways, which uses the, horizontal structure (Henry, 2008). The figure on the next page represents the organisational structure for British Airways. Figure 1: Organisation structure of British Airways (British Airways, 2009). The chief executive heads the organisational structure of British Airways, and below them, they have customers and operations executive, management board and those directly reporting to the chief executive. They are the brains behind decision making in the company. Below The executive of the company, are those who are involved in implementing the decisions made by the executive. These include the communication, customers and investment departments (Rainey & Hal, 199
Interaction with other human beings is the crucial element of life, as it directly affects the emotional and psychological development of the person and the formation of his/her worldview. Therefore, the society surrounding the person can be considered the most important factor influencing the formation of one’s views and opinions. Though modern people often claim that the most important thing is to be faithful to one’s personal values, the fulfillment of values regarded as essential by the people surrounding the person remains much more influential. Cultural history is one of the vital factors that have an impact on the attitudes and beliefs prevailing in the society. Therefore, cultural history often shapes the person’s sense of identity, as people regard their cultural background as the essential constituent of their personality. If the person loses the ability to distinguish between cultural history and his/her identity, the consequences can be rather destructive, as in the case of Okonkwo from Achebe’s “Things Fall Apart.” The example of Okonkwo illustrates how cultural history can be connected to the sense of one’s identity. Okonkwo considers being devoted to the traditions originating from the history of his tribe, the most important duty in his life. His personality is inseparable from the culture of the environment where he grew up, as all of his actions are guided by the strong willing to be a respectful member of his community. Okonkwo’s obsession with trying to demonstrate masculine traits is directly related to the cultural history of his tribe. One of the brightest episodes revealing the dominance of cultural history over Okonkwo’s personality is the scene of the murder of Ikemefuna. Though Okonkwo loves the boy and treats him as a part of his family, he ignores his personal feelings and attitudes in order to demonstrate his devotion to the traditions of his tribe and avoid being considered effeminate. Okonkwo suppresses his personal wishes in favor of the traditions and beliefs of the tribe. Such an example demonstrates that cultural history can be not only an influential factor but a dominating one. Some people lose the ability to distinguish their personal beliefs and opinions from the attitudes of cultural history. In such cases, the identity of a person becomes inseparable from his/her cultural history. Th
Fashion has always been one of the most discussed spheres of human activity. Its fast rise and evolution preconditioned the emergence of multiple attitudes among people. People admire the perfect shows organized by designers, beautiful models wearing clothes, and unusual styles. However, most of them have a limited understanding of how the industry functions, its unique peculiarities, and laws that affect the cooperation between designers, models, photographers, and multiple roles people perform to create the basis for the further rise of the sphere. The videos touch upon these questions and shed light on the world of fashion from an unusual angle. In most cases, people are very dismissive about fashion, have stereotypes about it, and do not realize the hard work needed to support its functioning. One of the main ideas offered by videos is the variety of roles people working in the fashion industry have to perform and its overall complexity. In numerous cases, individuals are sure that making clothes and designing styles are frivolous and cannot be viewed as a serious occupation (“How to Break into the Fashion Industry”). They have a bi
Identifying Information Joan is a 49-year-old married woman of Caucasian origin. She was referred to the current facility by her Medical doctor for a further evaluation concerning her issues with somatic symptoms. Upon consultation, Joan had other underlying health-related experiences. For instance, she narrates experiencing “anxiety attacks” in the week after a complete full month; she recounts having increased heart palpitations and other chest-related pains (Sperry & Sperry, 2012). Furthermore, she complained of several issues about her presenting health concerns. First, though she states that she is very fine, she recounts how her job as a manager is challenging. Second, at her place of residence, she is the leading parent in almost every chore and financial obligation. Lastly, her two daughters have increasingly complained about her inability to emotionally attend to them now that they are teenagers. Behavioral Observations and Mental Status Exam Joan appears okay with her behavior concerning her drinking about 5-7 cups of coffee and eating a full dark chocolate every other day. Being that she is suffering from insomnia perpetuated by her history of overworking both at her job and at home, an evaluation of her sleep patterns shows poor sleep hygiene, thus making her personality style during evaluation appear to be obsessive compulsory style (Sperry & Sperry, 2012). Moreover, their appearance is related to her mental status as conscientiousness and the feeling of avoidance depicted by both her employees and her two daughters. In this case, her mood appears dysphoric for her growing anxiety and emotional distancing. Though she blames herself for all the criticism, she does not have any suicidal and homicidal ideation indicated based on the observable data. As such, she is corporative and indicates an aptitude for any treatment for her situation. The data presented is therefore adequate for a clinical therapeutic plan. History of Presenting Problem The presenting problems seem to have originated from past clinical events. According to Joan, her whole life from childhood has been accompanied by her overambitious to achieve in every task, her conscientious nature, never-making mistakes behavior, and her avoidance to indicate the presence of a mistake in her endeavors imposed by her controlling and critical father (Sperry & Sperry, 2012). Moreover, she has applied the use of crossword puzzles, reading books, and playing solitaire during her childhood to cope with her anxiety issues. Past Treatment History Joan describes using a psychotherapy medication that includes such diversion techniques as crossword puzzles, solving solitaire games, and reading as a solution to her anxiety.
Introduction Museums are places that not only help people to discover their past but also promote a better understanding of the present and give insight into future development. The Mohammed bin Jassim House is a museum that allows its visitors to travel back in time and experience the unique heritage of Doha (“Mohammed bin Jassim House”). Although its primary mission is demonstrating the development of the architecture in the area, the museum also offers exhibits of various objects that were found during excavation works that were performed on the site of Msheireb Downtown Doha. Adding a vintage pager into the museum’s exhibition seems reasonable since this device used to play an important role in the citizens’ lives several decades ago. The Rationale for the Selected Acquisition A vintage pager will push the narrative of the museum in a new direction. Namely, it will show the development of technology and the use of technological devices in the area. Nowadays, all people have mobile phones or smartphones that allow exploiting a number of functions. However, it is necessary to show the museum’s visitors the predecessor of modern smartphones and explain how citizens used to cope with emergency announcements earlier, when they could not exchange video messages and photos or even make an immediate call to someone. Currently, the Mohammed bin Jassim House displays such important firsts as the first café, bank, pharmacy, and hotel (“Mohammed bin Jassim House”). However, to make the picture of the past complete and show the transformation that the area has gone through, it is crucial to exhibit devices that people used several decades ago. Since there is no exhibit in the museum that would be dedicated to devices, it will be necessary to create a new display for such items. The most suitable option seems to be a display containing old-fashioned devices that citizens used thirty-forty years ago for entertainment and communication. For this purpose, such items as CD-players, walkie-talkies, vinyl record players, pagers, and some other things could be collected. This exhibit would perform a twofold function for visitors. For one thing, older people would feel nostalgic and could reminisce about their youth and the things that used to make their lives more comfortable and exciting. For another thing, this display wou
Professor Phillip Greenland, explored the subject of Predicting the Future: Can We Predict Who Will Develop Cardiovascular Events? In the seminar, he indicated it is difficult to predict the future even though there is a lot of information on cardiovascular information; more than knew about it 20 years ago. The information and guidelines in the topic stated that there exists evidence based on numbers; and for people to manage risks, they should know the numbers and the risk. In Texas a bill was enacted in regards to cardiovascular disease, the bill stated that all health facilities that offer to screen need to set some resources necessary for screening from the insurance of the patient. The seminar discusses various ways of determining risks associated with an individual concerning cardiovascular challenges. The seminar focuses on methods of identifying the level of risk in individuals in regard to cardiovascular illnesses; it works to classify people as high risk, low risk and medium risk. The purpose of the seminar is to design measures of various risks associated with cardiovascular diseases. The seminar also focuses on measuring outcomes based on adjusting risks and other aspects that are necessary to conduct proper research in health-related research and influence the outcome. The seminar provided an understanding of measuring risks and categorizing the risks. It provides a better understanding of aspects related to risks, this is a good avenue as it provides information important in determining initiatives related to measuring risk such as comparative effectiveness. Professor Phillip Greenland, after claiming it is difficult to predict the future, stated that the best way to determine the future is to manage risks associated with cardiovascular illnesses. He then described the need and importance of determining the level of risk. He gave an example of a new law in Texas that stated the need to conduct screening to determine risks in an individual about cardiovascular illnesses. The seminar and the book by Radosevich and Kane described the reason for measuring risk and the fundamental designs employed in risk measurement (1-354). The seminar and the book provide collected data on various subjects on risk measurement and analytical methods and proceed to discuss the results from the collected data to provide a better interpretation of the collected data. The information in the seminar is presented clearly and in a way the audience understands. The seminar and the book are appropriate e