ShantanuT01/DACTYL-Pretraining huggingface dataset:
Both types of accounting requite accuracy of information, but there is a different degree of data reliability in the two of them. Financial accounting requires much more accuracy than managerial accounting does. There are several reasons for the need for precision in financial accounting data. The main cause for requiring accuracy in financial accounting is associated with the aim of such accounting. The reports on financial accounting are aimed to be analyzed by professionals or institutions from outside the organization in which they are prepared (Narayanaswamy, 2017). Therefore, it is of utmost importance to provide the most authentic data so as not to misguide anyone checking it. Another reason for the reliability of information in financial accounting is that usually, reports comprise data of a large period of time, which means that a small mistake or an inaccurate statement may undermine the dependability of the whole paper. Therefore, financial accounting is highly strict when it concerns the reliability of data used in the reports. In managerial accounting, the demand for information reliability is not as high as it is in financial accounting. Managerial accounting is aimed at preparing reports not for external but for internal use (Warren, Reeve, & Duchac, 2016). These papers are necessary to build the future perspectives rather than analyze past achievements and losses. As a result, the major requirement for the data mentioned in such reports is their relevance rather than accuracy. Therefore, it is necessary to keep in mind that both managerial and financial accounting presuppose accuracy, but they do not require it to the same extent. While in managerial accounting, the emphasis is put on data relevance, in financial accounting, the primary requirement to information is accuracy and reliability.
Critically ill patients in intensive care unit (ICU) section regularly experience nervousness and agitation and are at risk of reacting to numerous stressful and fatal stimuli (Dahaba et al, 2004). Consequently, ICU patients require normally require a combination of analgesia and sedation to alleviate their state of nervousness, enhance adjustment to the endotracheal tube, and facilitate conformity to mechanical ventilation (Muellejans et al, 2006). Studies have proposed that analgesia-based sedation using remifentanil reduces the duration of ventilation and period of stay in the ICU compared to a conventional regimen (Battershill and Keating, 2006, Breen et al, 2005, Rozendaal et al, 2009). This study compared an analgesic sedation regimen with remifentanil against a conventional regimen using midazolam or morphine in patients requiring postoperative mechanical ventilation in the ICU. A sample of 55 ICU patients with no serious renal conditions (19 to 75 year old) randomly received either a remifentanil (6 doses max. 60 µg kg -1 h -1 ) sedation regime (n= 27) or a conventional regimen using midazolam (0.02 to 0.2 mg kg -1 h -1 ) with morphine (n= 28) according to their individual body weights. The randomization procedure was based on a computer generated list. Patients were not informed of the sedation option used. The remifentanil-based sedation considerably lessened the period of mechanical ventilation by more than 2 days (53.5 hours, P = 0.033).Consequently, the remifentanil-based sedation reduced the duration of stay in the ICU by 1 day. However, ICU stay per patient for the two sedation options were equivalent. Analgesia-based sedation using remifentanil reduces the duration of mechanical ventilation and ICU stay as compared to conventional regimen using midazolam with morphine.
The container terminal for the Japanese Toyota Motors Limited (TML) originated from a simple individual hub that relied on basic manual labor for operations. In the beginning, the hub had a carrying capacity of only 50 bookings at a given time. Over time, the hub kept on growing steadily to the current capacity of 650 containers. The rapid changes can only be attributed to continuous technological and manual developments that were adopted. The TML container terminal is currently characterized by automated operations, varying degrees of selectivity, improved flexibility, and increased productivity. Besides, the hub has areas secluded for imports and exports, feeder ports or gateways, and inland rail and road (truck) distribution systems. The ability to handle only 650 bookings is considerably low compared with TML’s target of holding 1000 containers at a time. This essay aims at finding out ways of utilizing TML’s available space to increase its ability to accommodate a considerably large number of containers than it currently does. TML has done a commendable job in laying out its landscape. This is quite evident from a well-spaced customs inspection area to a centrally located operations delivery area, a visible administration block, a warehouse, and a substation, among others. However, there is one underlying factor that TML failed to put into consideration, which is related to the provision of efficient and safe facilities that enable effective cargo handling and management. This factor is so vital for effective cargo management, yet so often ignored. In fact, not only by the Japanese Toyota Motors Limited only but by many other container shipping companies. In the recent past, there has been a considerable rise in the number of organizations that carry out studies on cargo handling equipment and practices. With ample space at the TML holding terminal yet to be used, the company should involve itself closely with organizations, such as the Japanese Cargo Handling Consultancy (JCHC). JCHC deals with general structuring and drawing layouts for cargo terminals and offers cargo handling equipment at subsidized prices. With such cargo handling equipment, human labor is considerably reduced, resulting in such facilities as the pedestrian way for labor being reduced in size or rather done away within the facility. About my understanding of the general outlook of the TML yard, restructuring its layout will not result in a significant change. However, a slight reduction in the customs inspection area would create more space to allow many areas to be expanded, for example, the warehouse. Expansion of the warehouse would create more space to accommodate the expected
Introduction In the following essay, the first part will compare and contrast, the rhetoric of legal philosophy as described and exemplified by legality and normative jurisprudence. The answers will focus on the double meaning of rhetoric philosophy, audience common ground, topics, methods, and the intended effects. The second part of the essay will examine the work of Scott Shapiro and Robin West in their critique of Dworkin’s best light analysis. This part will also examine the similarities of their arguments on how Shapiro would frame West’s arguments in terms of roles and trust management. Part One . It is imperative for one to understand the distinction between legality and normative jurisprudence. Legality in nonprofessional’s language is the strict observance of laws in an inflexible way. It is following the rule of the law especially the natural law strictly without considering the circumstances that may need flexibility and different set of actions. The normative jurisprudence on the other hand is of the argument that laws are for the purposes of containing the society and they are prone to change depending with the time and the circumstances. This is because the laws in place are for the common good of human beings in positioning members of the society for success in their daily operations. The following points exemplify the differences and the similarities of various views as explained by different scholars. Double Meaning of Rhetoric Philosophy. The rhetoric is an art of persuasion and its use in philosophical arguments is imperative in shaping discourse in the society. The rhetoric is imperative in the legal and normative jurisprudence as it gives the society information on the best manner of jurisprudence to apply in their governance and in legal judgments. The rhetoric as part of the jurisprudence provides the arguments and the various opinions, which are important in representing the various parts of the society. The legal rhetoric expressed by different legal scholars from the Thomistic school of law have always supported the legalistic jurisprudence arguing that laws are set for the common good and that the laws set by the society need alignment with the divine laws. Legality jurisprudence is of the argument that stands for the need and the necessity of incorporating the divine laws as part of the society. The rhetorical persuasions permeated through the religious discourse have provided the opportunity for legalistic proponents to exert their influence in the society. This has seen the incorporation of the Judeo Christian aspects in the modern legal law. The legalistic rhetoric persuad
Introduction Greece faces economic hardships caused by both internal and external factors. There is hope for recovery through various proposals available. Unfortunately, citizens and authorities in Greece do not agree on which method of recovery is suitable. This essay seeks to establish the nature and origin of the crisis, Greece’s advantages and disadvantages in the Eurozone, and Greece’s fiscal policy. Nature and Origin of the Financial Crisis The current financial tragedy has its roots in the Eurozone financial crisis of 2008, which led to a sudden increase in public debt in developed economies. Greece became a victim of this tragedy due to three key factors (Kouretas). First, a weak political structure characterized by corruption and mismanagement of public resources led to a rise in public debt. Greece had the highest public debt in the Eurozone as it went beyond the 100% mark (Kouretas). Secondly, a lack of accurate prediction by financial markets concerning the infamous semi-prime mortgage credit crisis of 2007 in the United States of America led to a downgrading of Greece and other peripheral states and consequent withdrawal of Greece and other states from international bonds market (Kouretas). Lastly, Eurozone governments showed no interest in bailing out Greece, as did the European Central Bank due to lack of political union (Kouretas). Benefits Greece Derives from Being Part of the Euro Zone Greece derives several benefits by remaining a member of the European Monetary Union. Embracing Euro enables business people and customers in Greece to compare the value of goods and services among member countries (Simmons). In other words, this would increase integrity in business circles because of transparency in prices of similar commodities. Consequently, it will enhance cross border trade and add to competitive forces among member countries. Consumers are bound to enjoy lower prices, thus increasing consumer welfare (Simmons). Another related school of thought states that embracing the Euro lowers exchange rate anxiety, which would, in turn, result in a lower cost of doing business for corporations and tourists. This leads to increased profits by corporations leading to high dividends for shareholders and increased revenues for Greece government (Makris). Reduced cost of doing business translates to increased trade in Greece and enhances competition for products and financial services (Indiana University). Increased competition would force corporations to invest in research and development, leading to better goods and services and increased productivity. In the end, member
Rugby is one of the biggest international sporting games in the world, and this is the case in Australia in which it is one of the three major football codes that dominate Australian sport. The origin of rugby can be traced back to times in which it was played at the eminent English public schools. It was introduced in Australia by Tom Wills in 1858 and since then, it has tremendously grown in terms of the number of players and those who love watching the game (ABS 2002, p.31). The game is played primarily during the winter season and the largest percentage of participants lie within the eastern states of Australia. The media plays a vital part in broadcasting the game to a wider audience across the globe; in 2009 alone the game was approximated to have attracted 128.5 million viewers (Davison & Lawson 2006, p. 16). The Victorian rugby league is a body in Australia that heads the rugby league sporting activities (Daly 2005, p. 68). Although this league has gained prominence in the country, it is worth noting that this was only possible after splitting from the rugby union. In addition, before 1924, the body comprised of members from other small bodies from different states which included three members from Queensland rugby league, and three from New South Wales rugby league (Davison & Lawson 2006, p.17). Rugby League was started when clubs in North England separated from the rugby football union in 1895, creating the two different codes within the one sport (Cortis, Sawrikar & Muir 2007, p. 28). The separation was due to disagreement between the working class and the higher socio economic class. The Victorian rugby league gained popularity in 1907, and new codes of the game from other states were imported and embraced in the region (Cortis, Sawrikar & Muir 2007, p. 32). In 1924, the Australian rugby league board of control was formed which later transformed to the Australian rugby league (Cameron & MacDougall 2000, p. 123). The Australian rugby league is governed by a board which is made up of a partnership committee of six delegates who have the duty of administering all competitions of the league. The head of this body is appointed on a yearly basis. The league has complicated governance- comprising of representatives of the New South Wales rugby league, the Queensland rugby league, the national rugby league and the Australian rugby league. Each of these play a role of contributing ideas that are much needed to run the league (Davison & Lawson 2006, p.14). The league aims at supporting rugby in Australia and ensuring that it achieves the maximum potential of participation (Cameron & MacDougall 2000, p. 63). It is also aimed at bringing the people in the communities together and aims at working harmoniously as they play the sport. Rugby is a sport that is perceived to be r
Introduction Because the public health exposure to airborne infectious agents remains a matter of acute concern, an experimental practicum was designed to expand the existing knowledge of infections. The practicum was initiated by the unit, whose mission is to advance the wellbeing of people in Ohio, as well as the global community, by creating and disseminating valuable knowledge. This unit was designed specifically to protect and enhance the individual and public health in Ohio and the rest of the nation, by encouraging multidisciplinary research. This research is intended to bring into focus and understand better the forces that currently impact public health and the mode of health care service delivery. The unit works to prepare the next generation for becoming and excelling as qualified public health practitioners and scholars, by developing collaborative ties with the government agencies and providing solutions to the existing and new public health problems. As such, the organizational unit envisions itself as a leader in public health research and education, and the discussed practicum reflects its commitment to its health research objectives. It is clear that the experimental practicum is directly related to the context of the entire organization, which is focused on conducting public health research as a means of generating new knowledge. The practicum was designed to close the existing gap in research and practice and, as a result, guide the Ohio and global communities in their quest for better health and improved wellbeing. The experimental practicum was initiated and carried out to reflect the values of diversity, excellence, equity, and ethics, which are the foundational pillars of the organizational unit and its activities. Project Goals and Objectives The purpose of the experimental practicum was to develop and test an apparatus and method for measuring aerosol generation associated with toilet flushing. To meet the goals of the project, a special chamber connected to a particle sizing spectrometer was created, in order to raise the efficiency of flush-related aerosol generation from toilets. Sampling was conducted in real-time, with the goal of refining the existing methods of sampling and measuring toilet flush-related bioaerosols that may be a potential source of public health hazards for humans. The project was designed to address one of the most acute problems in public health – sustained presence of infectious agents in the air. Toilets are assumed to be relatively safe for use, but even the most sophisticated cleaning procedures do not guarantee the best result. Another reason justifying the importance of the practicum was that the body of published articles regarding the current knowledge of aerosol generation from toilets is extremely scarce. Several examples exist, such as Johnson, Lynch, Marshall, Mead and Hirst (2013), but they are not enough to explain the potential of toilets as a mode of transmission for airborne pathogens. The absence of valid and representative methods of researc
Introduction Terrorism is a term that strikes fear into the nerves of most people. Humankind has practiced terrorist acts since the beginning of recorded history. The acts have made kingdoms to rise, fall, and enabled individuals to gain authority. Terrorist acts are increasingly becoming a major difficulty in the current unsteady world. A simple terrorist act is able to result in the breakage of tensions between two nations. For example, the Israelis and Palestinians are constantly engaged in quarrels because of religious beliefs and territorial disagreements. Types of terrorist incidents include conflicts with neighboring nations, bombings of cities, kidnappings and hostage-takings, armed attacks and assassinations, arsons and firebombing, hijacking and skyjackings, bioterrorism, and cyber terrorism. There are many ways for preventing terrorist acts. Preventing terrorist acts Although terrorism is not new, it is a difficult word to define since varied definitions exist for the word. The Department of Defense states that terrorism is “the calculated use of unlawful violence or threat of unlawful violence to inculcate fear; intended to coerce or
What qualities are important for a successful monarch in order to contribute to the prosperity of the state as the powerful monarchy and gain the support of the citizens? The answer to this question was proposed by many thinkers and philosophers, but the most provocative vision of the issue was presented in the work The Prince which was written by Niccolo Machiavelli and firstly published in 1532. In spite of the fact the problem of the autocratic regimes was actively discussed by a lot of historians with accentuating their advantages and disadvantages for the public and with basing on the question of the human nature, Machiavelli’s opinion on the issue is still considered as controversial because of the historian’s focus on people’s vices rather than their virtues as the ruling forces of their characters and behaviors. The work can be discussed as the collection of thoughts on the problem of governing the state and the phenomenon of monarchy with references to the question of power and military success. It is also a collection of practical pieces of advice on the principles of the effective rule for the monarch Lorenzo de Medici in Italy. Although Machiavelli’s view of human nature depends on his general vision of the balance between the people’s virtues and vices, the historian emphasizes the difference between the monarch and the citizens and pays attention to the fact that the monarch’s behavior is based only on the necessity of gaining the power which should be preserved by any means. In his work, Niccolo Machiavelli states that the balance of virtues and vices in the people’s behavior according to the aspects of their human nature depends on the peculiarities of their social and personal life. From this point, people are virtuous until the life round them can satisfy their expectations, and their vices become obvious when challengeable events happen. Accentuating the imperfectness of the ordinary people’s actions and behavior, Machiavelli indicates that the Prince, or a monarch, can be as immoral as it is necessary for his successful achieving the goal and preserving the power. However, it is significant not to provoke the public’s hatred which can be destructive for the monarch’s power. According to Machiavelli, the human moral ambiguity is also emphasized by his vision of the person’s changeability. Thus, “the nature of the people is variable” (Machiavelli 27). That is why it is not effective to rely on the persons’ virtues or vices. Nevertheless, the concept of virtue is important for Machiavelli’s understanding of the powerful monarch’s nature. It is significant to note that the historian’s vision of the
Broad Topic Area The topic of the Direct Practice Improvement (DPI) Project is the use of capnography during resuscitation in the Intensive Care Unit (ICU), with a focus on nurses’ adoption of this tool. The wellbeing of patients greatly depends on the information collected about them during their hospitalization. The process of resuscitation is complex, and it requires nurses to possess great knowledge of tools that can help guide it. Cardiac outputs of the patients in the ICU setting require investigation, opening up the question of how the unit can decrease mortality rates. This DPI Project intends to address the gap in the current literature, which shows that capnography has been considered for use during resuscitation, and its benefits have been shown. Nevertheless, as research indicates, nurses are often still hesitant to utilize this support in their procedures. Thus, the project aims to address nurses’ knowledge of capnography and their preparedness to apply this technique in the ICU setting. Literature Review Background of the Problem/Gap Resuscitation is a challenging process that requires nurses to possess sufficient skills and respond quickly to any change in a patient’s condition. Resuscitation outcomes may be improved in a variety of ways, and the measurement of ETCO 2 levels is a crucial step within this activity (Langhan, Shabanova, Li, Bernstein, & Shapiro, 2015). The return of spontaneous circulation (ROSC) during a heart attack may lead to fatal outcomes in different patients, including children, and it is essential for medical staff to employ accurate time management strategies (Bullock, Dodington, Donoghue, & Langhan, 2017; Kuisma et al., 2017). Capnography is one of the possible methods to measure the level of ETCO 2 during resuscitation, but not many hospitals use it to improve patients’ outcomes. Capnography has been used in clinical settings for over four decades. It was developed as a tool that helps monitor coronary perfusion pressure (CPP) and blood flow during anesthesia (Cereceda-Sánchez & Molina-Mula, 2017). However, this initial purpose is not the only one, where capnography has been found useful. In particular, the use of this tool for assistanc