ShantanuT01/DACTYL-Pretraining huggingface dataset:
With scholars contributing volumes of literature on the topic of corporate social performance, the relationship posted between corporate social performance (CSP) and corporate financial performance (CFP) has been known to differ greatly. The differences have resulted to confusion in the process of identifying the contributions of CSP in determining the CFP. The differences between the two attributes have given varying results; with some studies suggesting that CSP has high correlation with CFP, while other studies reporting lower or even negative correlations between the two. A closer analysis of the correlation trends posits that research results carried in social issues in management journals, journals of business ethics among other social science journals reports higher correlations compared to studies carried in accounting, finance or economics journals. In this regard, the hypothesis of this article seeks to show that the differences in these studies have been shaped by institutional logics that affect the cognitions of researchers rather than methodological and factual reasons. In advancing his hypothesis, Orlitzky, (2011), states that research results are socially constructed and thus the social constructions are responsible for the varying scores as far as the correlations of CSP and CFP is concerned. Researchers in varying disciplines have specified institutional logics that affect the quality of the results that they post after the research findings. To unravel the contributions of the institutional logics in determination of the research findings, the article uses a meta-analysis approach whereby various inputs from varying research findings are pooled together and analyzed analytically. In the meta-analysis process, the concept of data input in the article has been given preeminence to ensure that the variance in the correlation posted does not originate from data quality. At the end of the study, Orlitzky, (2011) proves that researchers enter into a research field with a mindset shaped by the institutional logics. Therefore, the social constructs are responsible for the varying result as far as the correlations of the CSP and CFP is concerned. Researchers in financial, economic and accounting fields have approached the topic with a mind set that the social responsibility has no significant effects to the financial performance of an institution. However, researchers in the business ethics and related fields approach the same topic with a mindset that explains the importance of the corporate social responsibility in the overall performance of the organization. The institutional mindsets, therefore, are responsible for the varying correlations of the concept of CSP and CFP when examined by different schools of thought. In conclusion, the acceptance of Orlitzky’s hypothesis can have tremendous effects to researchers in the field of CSP and its correlations to CFP. This is because Orlitzky, (2011), manages to prove that social constructs are responsible for the d
Cash basis and accrual accounting are two confusing terms, and sometimes people use them interchangeably, which is not correct. In his article, “Cash basis accounting vs. accrual accounting ,” McCool (2020) highlights the salient differences between these two accounting methods. The article opens by distinguishing these two, using both text and a summary table of the dissimilarities, and then discusses how each accounting alternative affects taxes and cash flow. At the end of the article, the author gives advice and recommends a better option for small businesses. The first distinction between these two accounting methods is based on when a company records sales and purchases. In cash accounting, revenues and expenses are recognized after the money has changed hands, while in accrual accounting, expenses are recognized when billed and revenues after they have been earned (McCool, 2020). Therefore, the former does not recognize payable or receivable accounts as the latter does. The second difference is that cash basis accounting does not accumulate tax on revenues that have not been received, unlike the accrual method, which accrues taxes on debts. Therefore, these two accounting options are different, dictating whether small or big businesses can use either of them. The appropriateness of either accounting method for use depends on the business’s net worth. Small companies, which average below $25 million and sole proprietors without an inventory, should use cash accounting because of how it affects cash flow and axes (McCool, 2020). On the other hand, the accrual method is best suited for corporations, averaging over $25 million for three consecutive years in gross receipts (McCool, 2020). The reason is that this accounting option recognizes revenue once it is earned and expenses when they are billed since most big companies are inventory-heavy. Reference McCool, C. (2020). Cash basis accounting vs. accrual accounting . Bench. Web.
Introduction Substance abuse is the excessive use of something that if taken in large amounts becomes addictive. Excessive usage of these substances leads to one becoming addicted to the substance and therefor has adverse effects on the user and the society at large. Today, the most commonly used and abused substances are alcohol, marijuana, and methamphetamine. These substances, if one is not careful or uses them without limits, can have grave effects on the user and the society (Gavin, 2004). What then is the distinction between marijuana, alcohol, and methamphetamine Methamphetamine is a powerful stimulant. It is mainly taken by sports personalities who are recovering from an injury are their services to the rest of the team are needed urgently. Its abuse is the excess usage of the stimulant that has made the sportsperson or any other person using it an addict. Unlike alcohol and marijuana, methamphetamine is not recommended for medical usage at any point. Alcohol abuse on the other hand is a psychiatric diagnosis. It normally describes the use of alcoholic beverages despite negative consequences. The excess use of alcoholic beverages also leading to addiction is referred to as alcoholism, the victim being an alcoholic. Finally, marijuana is a green, brown, or grey mixture of dried, shredded leaves, stems, seeds, and flowers of the hemp plant. There are many other slang names for marijuana used all over. The biological name, however, is cannabis Sativa while the chemical one is delta-9-tetrahydrocannabinol (THC) (Ianston, 2007). Social effects of the substances The continued use of marijuana is associated with respiratory infections, loss of memory, panic, anxiety, and increased chance of lungs and respiratory cancer. This can lead to adverse effect
Though in general the term “pricing decision” means the assessment of products profitability, this question is a complicated one. Making a pricing decision, a manager should take into account such aspects as cost and market factors as well as legal issues. Such decisions require from a manager thorough research of present and past situations as well as a bit of intuition to understand how well the current situation change in future. General rules of service cost determinants and behaviour represent the possibility of service profitable sale and providing at this or that price. Still, a manager should also take into account how much markup, markdown, or cost consumers may accept. Moreover, each proposition deals with different competitions, consumers’ demands, prices per unit, and different amounts of potential profit. The term “market factor” is sometimes described as the custom of firms and enterprises in this or that sphere of the market to move up or down in common; in fact, this process may be described by a simple example of a discount providing system: when some banks offer high deposit percents as a kind of discounting program one may expect that other banks would offer similar services very soon. The pricing strategy which a manager makes should take into account both cost and market factors. “ The pricing decisions depend on how much customers value the product, the pricing strategies of competitors, and the costs of the product ” (Bhimani, Horngren, Datar, Foster, 2008, p. 378). There are various pricing strategies; all of them may bring you to benefit in a certain situation. For example, the “take it or leave” strategy may be good for some well-promoted enterprises, such as Coca-Cola. Realtors often use another method, when they set a high price and expect that customers would negotiate and bargain. Often, companies sell some of their goods or services at reduced prices. Nevertheless, a manager should remember three main influential factors such as customers, competitors or costs. Still, a manager must not forget about law regulations as long as these actions are not only illegal (and can be prosecuted), but they also damage the reputation of the firm, he/she works for. It would be irrational and foolish not to follow law regulations.
Avatar (2009) is an epic science fiction film that waited for 15 years until the necessary technological developments allowed Cameron to shoot what he wanted. The movie under discussion depicts several problems, however, it is possible to apply an adult learning theory to it, especially the one developed by Carl Rogers. The main idea of adult learning is that students have an opportunity to choose what they want to study, how they want to enroll in the learning process, etc. Carl Rogers claims that the way people “see or perceive themselves could influence how they perceive the world and interpret the events around them” (in Fasokun, Katahoire, & Oduaran, 2005, p. 54). His self-theory has influenced adult learning greatly. According to this theory, people have an opportunity to be themselves. It is possible to apply the movie under consideration to Rogers’ theories. In this respect, the main character of the film, Jake Sully, being in Pandora, wants to know more about the life of its residents, and he does it. He remains himself, even when he is demanded to betray. According to the principles of learning declared by Rogers, “human beings have a natural potentiality for learning” and “much significant learning is acquired through doing” (Quinn, 2000, p. 54). Jake unites with Pandora’s nature, learns to rule a pterodactyl-like predator, talks to the Tree of Souls which is considered to be sacred, and does all possible to become involved in the traditional life of Pandora residents to know more about them. Rogers once said that “The good life is a process, not a state of being. It is a direction, not a destination” (in Burger, 2007, p. 293). These words can be considered as the main principle of this humanistic theory which states that a teacher should just offer the sources of learning (like Neytiri did for Jake). Neytiri did not teach Jake, she did not show him what he should do, she just instructed him about the surrounding world and what it may mean. After learning about the basic principles of life in Pandora, he understands that he wants to know more. Neytiri shows him the most sacred places to provide him with the main sources of knowledge. Getting acquainting him with the tribe, she points to people who are close to her. It is Jake who searches for information and understands everything. When the whole tribe considers him a betrayer, he finds ways to show that it is not true. According to Rogers’ person-oriented approach, “when a therapist is experiencing a positive, acceptant attitude towards whatever the client is at that moment, therapeutic movement or change is more likely to occur” (Bryant-Jefferies, 2005, p. 3). Applying this concept to Jake Sully and Neytiri and the adult learning, it is possible to conclude that Neytiri was a person who perceived Jake as he was. She did not try to impose her ideas on him, she just told Jake her vision of the surrounding world. It may be said that she motivated h
Introduction Joan of Arch was a catholic saint peasant girl considered to be a French national heroine. She was born in the Eastern zone of France in the year 1412. She grew up in Domremy village in the duchy bar in a family of Jacques d’Arc and Isabelle Romee. Joan led a troop of French soldiers in addition to serving as a short-term focused lady who showed resistance against French career with preference to the English related occupation. This resistance was experienced in the final phase of the war that lasted for Hundreds of Years that occurred as from 1339–1453. The long lasting war ever experienced in France involved England that led to severe hardships in France. The history of Joan of Arc was believed to be magnificent in the twentieth century when the declaration was made clear that she was a catholic saint as stated by NArsh-Arshal (2002). Background Joan of Arc was born in a happy family whereby she used to stay indoors at early stages of life. She was a hardworking lady with a focused and visionary mind. While at home, she learnt to spew and spin with her legacy of no fear to a woman in Rouen. She spent most of the time looking after her father’s livestock in the field. Once again Joan was given the title as Maid of Orienas which denoted the fact that she was a man-like lady with a virile who spoke not much but reflected admirable prudence in all words that came out of her oral cavity. She made a pretty creature out of herself with a nice voice of a woman, she was known to eat less and drink very little amount of wine. Joan was described as a woman who took leisure in horse ridding, firearms by engaging in the noble men fighting company. She was known to be robust with a cheerful face that suggested defense to her people. Joan with her dark brown hair, she was described by one of the historians as someone who could always maintain excitement that uplifted her from earth to heaven without tempering with her sense of reality and solid common sense (Sackville-West, 2001). Literature Review Charles VII delegated the leadership responsibility to Joan by sending her to Orleans to guide the forces of men’s troop in 1429. Joan with the support of Duke and Jean eliminated the immediate greatest threat that hampered Charles for many decades. This made him to allow her for the first time in the military reining triumph. However, Charles VII did all this in acceptance of Joan’s mission, her attitude in possession; and finally her pressing advisory service that he followed strictly to the latter by Orleans’ success to facilitate his crowning ceremony (coronation) at Reims. This gave him the title of a king in the eyes of men around. The coronation ceremony of Charles VII was conducted on 18 th July 1429 at Reims (Brooks, 2000). During that time Joan was considered to be one of the VIPs and she occupied a visible seat in the coronation ceremony. Joan was captured after being cut off and considered as a valuable prize. Joan was converted by the Burgundians from French to English for pr
Converting vegetables such as corn and beets into ethanol, which can be used in normally oil-burning vehicles as a source of fuel, is one of the many ‘new’ ideas brought forward by scientists as an economically and environmentally sound solution to pressing national and global concerns. Although it has been brought forward as a ‘new’ innovation, though, the idea to use vegetable oil for fuel is more than a century old. In 1897, Rudolf Fiesel was quoted as saying “The use of vegetable oils for engine fuels may seem insignificant today. But such oils may become, in the course of time, as important as petroleum and the coal products of the present time” (Boles, 2005). Promising future alternatives to crude oil, vegetable oil can be substituted for diesel fuel while ethanol is an effective gas additive. While it doesn’t replace gasoline, ethanol is a type of alcohol that can be made using crops such as sugar beets, wheat or corn that boosts octane levels and substantially reduces toxic carbon monoxide emissions and should be encouraged by governments as a means of reducing the effects of global warming. Because ethanol is not necessarily less expensive to produce than gasoline, it would not be cost competitive without government incentives, but proponents of the alternative fuel point to other reasons to produce and utilize it. “It could be profitable for farmers to grow bio-fuels [at a time of high oil prices]. The market for bio-fuels such as ethanol is driven by the need for security of the energy supply and the recognition that greenhouse gas emissions are causing global warming,” said Margaret Beckett, environment secretary (cited in Harvey, 2005). Ethanol has been demonstrated to have a less severe impact on the environment than standard gasoline as it releases carbon dioxide (CO 2 ) when burned rather than carbon monoxide, thus making it less hazardous. Because the ethanol molecule contains oxygen, the engine has a greater ability to combust the fuel, which also results in fewer emissions. The advantage of this form of alternative energy is that most vehicles currently on the road run well with as much as 10 percent of low-emissions ethanol mixed in with their fuel, which also has a ben
Honesty In manufacturing the Unmanned Aerial Vehicles, the manufacturer’s moral consent and level of honesty determine his or her concentration on the duty to ensure that the UAV meets the target (Grant, Hackney & Edgar 2010, p. 81). This would eliminate cases of missing target and harming innocent lives. Through honesty, one would uphold certified standards within restricted framework of making UAV to maintain public trust, integrity and professional values. The values such as honesty and integrity are very critical in making decisions during the manufacturing the aircrafts, thus making the person reject bribery when confronted during his/her work. Second, the person will not intentionally deceive a customer regarding the quality and capability of UVA. Third, it is through honesty that the UVA makers will adhere to professional standards without being compromised by his/her opinions or those of others. This is important in delivering quality products and services to clients. Forth, an honest UVA manufacturer will not overexaggerate the value of the products, but will tell an absolute truth about what the aircraft can achieve in terms of efficiency and aerodynamic requirements. It helps in limiting the amount of funds to be used in the undertaking. Fifth, honesty will make the manufacturer distinguish workable and professional ideas from mere propaganda when making UVA. Drones and Deontology Drones are considered to be UVAs which are made and manipulated by humans to achieve a particular mission without necessarily having the person on board. This means that the UVA do not have the ability to function automatically in the absence of the manipulator or remote control systems which direct its operations. The UVAs just respond to the simple remote controlled directives from a person not seen by the audience to accomplish the duties which that person wants them to carry out. People who carry out this manipulation are usually professionals who sit behind the curtains as they make the UVA perform the duties, meaning that they should be ethical to make the undertaking successful (Brookins 2011, p. 1). Deontological studies seek to accomplish the specific duties without being influenced by a third party or personal instincts. The reason for this is that following personal instincts, the UVA might not produce desirable outcome that may not please the audience. An individual’s desire and belief that do not rhyme with the professional standards and guidelines cannot make a UVA/drone achieve the specified objectives. Therefore, the experts are compelled to stick to the deontological outlines even if such directives could be conflicting with his/her personal ideals (Evans & Wurster 2006, p. 80). This is a practical way of ensuring that the intended functions of the UVA are not compromised. Drones and Relativism Since people’s opinions differ considerably even on a single issue, it might be difficult to point out the target when operating the UVA and the specific outcome achieved. However, the people’s divergent
Introduction People live in a world that is full of hazards, which may cause injuries and fatalities in extreme cases. This state of affairs has raised the need to place value on a human being. Human society possesses inadequate facilities and resources to cater to human safety and health at any given time. For instance, in the motor vehicle industry, it is true that some expensive cars are safer to drive than the less expensive ones. Therefore, affordability becomes a key question for buyers. This situation forces people to purchase cars for mobility and convenience while neglecting the risk that cheap cars have on their lives. This essay uses the case of Ford Pinto to provide an insight into the worth of human life. Handling the Decision-making process From the outset, the Ford Motor Company failed to make a sound judgment pertaining to redesigning the fuel system of the Pinto car model. A human being is invaluable. Hence, the company should not have maintained the design of the car just to maximize profits at the stake of people’s lives. The company should have made a better decision by redesigning the said fuel system and/or offer the car at a relatively higher price. Determination of Intrinsic and Instrumental Value of Human Life The intrinsic value of human life is immeasurable because it is based on inherent characteristics that guide our ethical behavior (Crossan, Mazutis, & Seijts, 2013). For this reason, different people possess varying intrinsic values such as happiness, morality, and preferences, among other values. Therefore, the intrinsic values of human beings depend on ethical aspects that are acceptable within their societies. On the other hand, instrumental life is measured based on human attachments to natural resources. Human beings gain instrumental value through the acquisition of items of value. Measuring my Worth I can measure my worth by considering both intrinsic and instrumental values that I have gained from childhood to the present. By measuring my intrinsic value, I consider inherent aspects such as honesty, integrity, and a sense of humanity (Brannon, 2004). Stakeholder Suffering My loss might ultimately affect people who have contributed to my instrumental value. For instance, my parents and siblings can suffer a big loss owing to the efforts they have sacrificed to invest in my education. The vanishing of my ideas and knowledge can cost the partnerships I have established with my friends. My Contribution to Society First, the education that has accrued to my profession has enabled me to make a substantial impact on the development of my society. Secondly, accrued leadership skills have enhanced my duty to mobilize the youth to campaign against drug and substance abuse. Therefore, my demise can deprive society of such contributions. Benefit to Society My survival will provide more life ins