ShantanuT01/DACTYL-Pretraining huggingface dataset:
Leslie Fay discovered in 1992 that the company’s corporate controller, along with some other employees, had committed a serious auditing fraud that showed inflated profits. When these irregularities were found, the company had already been knee-deep in debt as there were losses of around $81 million dollars. This led to the company filing bankruptcy to protect itself against creditors. If the Sarbanes-Oxley Act (SOX) had been enacted during the Leslie Fay’s era it would have been able to discover the irregularities much sooner. First, SOX, which was enacted in 2002, requires CEOs and CFOs of public companies to take explicit responsibility for their company’s financial statement and for establishing and maintaining internal control. Therefore, if SOX has been around the major provision that executives and financial officers had to sign off on financial statements would mean that Polishan and Pomerantz could not argue that it was Kenia himself who perpetrated the fraud, as it would be their responsibility to vouch for the veracity of the financial statements. Additionally, the steeper penalties for committing such fraud could potentially have dissuaded Polishan from pursuing the fraud in the first place (as it is he was only fined $900 and sentenced to 9 years in prison). Second, SOX has mandatory auditing practices of having an internal control system and independent auditors checking the presence of those controls. With internal controls such as random checking of transaction and running them through controls, irregularities such as the entries on the cost side that had been doctored to show profits can be detected. Also the requirement that large companies have their internal control policies regularly certified by an external auditor may have prevented the fraud. Further, the requirement of performing a Business Risk Assessment could also possibly have helped BDEO Seidman identify that Leslie Fay was a riskier client. However, it must not be forgotten that this is how SOX is meant to work in theory, while how SOX actually fares in practice can only be seen after implementation of the law. The reason for this statement is because every company has a different culture and a different way of conducting business, which in some cases may actually affect proper implementation of SOX. Additionally, unethical behavior can occur at all levels and therefore some people may still be able to penetrate the many layers of auditing protection provided by SOX to doctor financial statements. Hence some people have argued that it is debatable whether accounting irregularities would be prevented or identified sooner with SOX. There are 3 general types of audit test that would have capture the errors and the fraud: risk assessment procedures, test of controls, and substantive procedures. Since the main fraudulent activities was Leslie Fay’s overstating in inventory at the end of the period and Polishan’s forging of inventory tag for nonexistent products, increasing the number of dresses on hand, and fabricating bogus in-transit inventory to overst
Job Brief We are looking for a procurement manager for our friendly team at Company N selling medical devices to healthcare facilities throughout the country. Your duties will be directly connected to sourcing and purchasing different products as per the emerging requirements of the business. The principal deals will involve finding suppliers of components necessary for manufacturing the realized goods while ensuring that the operations are cost-effective and monitoring their quality (Martocchio & Mondy, 2019). You will also provide guidance to other employees in the purchasing process for maintaining the efficiency of stock optimization (Evans, 2021). In addition, you will have to adhere to the policies of our company related to supply chain management in order to guarantee compliance with corporate ethics (Martocchio & Mondy, 2019). They incorporate a variety of regulations applicable to the relationships between the external and internal participants of these operations. Moreover, the orientation on the safety of customers and their wellbeing when selecting the materials is our key priority, which should be taken into account in all deals. Responsibilities   * Developing innovative and cost-effective approaches to implementing procurement strategies;   * Negotiating the terms of agreements with suppliers and other employees in order to ensure the future profitability of the company;   * Finding reliable vendors and other partners as per the operations connected to supply chain management;   * Monitoring the accurate performance of all tasks to ensure a positive outcome;   * Regularly revising the existing contracts with the partners in order to timely detect any issues resulting from the change of the business environment;   * Regularly monitor the changes in the existing legislation and other regulations connected to manufacturing medical devices and other similar products;   * Informing the managers of the introduction of new regulations or any other obstacles, which can potentially disrupt the production process and thereby cause financial losses to the company;   * Approving or rejecting the purchases and other related operations suggested by the company’s employees while reporting on the feasibility of such decisions;   * Controlling the company’s procurement budget in order to ensure the compliance of performed projects with available funds. Requirements   * Bachelor’s degree in logistics or business administration;   * Product knowledge about medical devices and similar products;   * Thorough knowledge of legal regulations connected to healthcare;   * Ability to work in a stressful environment and meet the set deadlines;   * Confirmed experience of managing supply chain operations;   * Experience managing complex sourcing projects;   * Experience using procurement software, including SAP Ariba, Oracle Procurement Cloud, and GEP SMART;   * Basic technical software skills: MS Office, MS Outlook;   * General knowledge of accounting practices applicable to the responsibilities;   * Excellent leadership and management skills;   * Excellent communication
Introduction The use of technology in educational settings has been a topic of heated debate for several decades. It has been acknowledged that proper use of technology helps reach numerous educational goals. It is possible to consider the benefits of educational technologies through an analysis of the correlation between their use and such key factors as learner control and motivation. Learner Control and Technology Learner control is one of the most important factors that influence students’ performance. Buchem, Tur and Hölterhof (2014) implement a cross-cultural study to identify the impact technology has on learner control. It is important to add that technology affects this key factor and learner control can also have an impact on the use of technology. Thus, the use of Personal Learning Environments (PLE) was analyzed. The researchers focused on the use of ePortfolio by students of several universities. According to Buchem et al. (2014), students prefer such qualities as flexibility and transparency, which increases their learner control as well as their performance. Motivation and Technology Motivation is another key factor that is a concern of educators. Eseryel, Law, Ifenthaler, Ge & Miller (2014) concentrate on motivation, engagement, complex problem-solving skills and game-based learning. The researchers analyzed the correlation between the use of multiplayer online games and students’ motivation as well as the development of problem-solving skills. Eseryel et al. (2014) argue that game-based learning is especially effective when it comes to the development of motivation and problem-solving skills. Therefore, it is clear that the use of technology (online games) helps improve motivation and achieve specific educational goals. Conclusion In conclusion, it is possible to note that the debate on the use of technology is still ongoing. Proper use of technology can positively affect the development of learner control and motivation. It also has a positive impact on students’ performance. Importantly, such key factors as motivation and especially learner control have a significant impact on the use of technology in educational settings. Educators are bound to employ technologies that will be effective and students’ responses to certain technology help adjust technological tools to particular educational goals. Reference List Buchem, I., Tur, G., and Hölterhof, T. (2014). Learner control in personal learning environments: A cross-cultural study. Journal of Literacy and Technology , 15 (2), 14–53. Eseryel, D., Law, V., Ifenthaler, D., Ge, X., & Miller, R. (2014). An investigation of the interrelationships between motivation, engagement, and complex problem solving in game-based learning. Educational Technology & Society , 17 (1), 42–53.
Academic integrity is a noble ethic which all educational administrators, instructors and students need to observe Recently, there have been several incidents of cheating which have compromised the quality of education offered in several learning institutions. Cheating and plagiarism are dishonest academic practices which affect educational standards negatively. This paper will discuss how cheating and plagiarism affect academic practices in different learning environments. Many learning institutions in the country are affected by incidents of cheating and other academic malpractices. Students cheat in exams due to different reasons. Many students cheating to enable them get good grades after their exams have been marked. They cannot tolerate failure because they feel it has a negative impact on their reputation. They resort to cheating to avoid being held responsible for their academic shortcomings. Students are tempted to cheat in exams to satisfy their teachers’ and parents’ expectations. Parents exert a lot of pressure on their children to perform well at school, which drives them to cheat in exams. Some parents do not take failure by their children in examinations, lightly (Daly). They scold their children whenever they receive poor grades in school. Parents need to encourage their children to improve their academic performance, even when they fail. This will reduce the pressure which students have to deal with in educational institutions. Teachers and other education professionals need to observe high moral standards in their duties to discourage students from cheating. Academic dishonesty reflects negatively on an instructor’s professionalism because it shows that he or she failed to prepare students for exams. Instructors need to understand their students to find out what drives them to cheat in exams. They need to teach students to have integrity in learning to make them good citizens in future. Academic dishonesty needs to be discouraged to make students learn virtues of hard work, patience and resilience. Students who are morally upright are willing to accept results they get after sitting for their exams. Students need to be made aware on how cheating impacts negatively on their future (Strauss). Some students register good grades in college but they are unable to perform responsibilities assigned to them at work. Students who cheat in college examinations fail to acquire skills to help them perform their work responsibilities effectively. Educat
Introduction Professional development and management have constantly been among the hotly contested matters by organisations across the globe for decades now, and since all are equally paramount to the success of businesses, there has been considerable concern on the same. For any organisation to rank among top achievers of corporate growth and champions of corporate social responsibility, issues concerning employee welfare have been key contributors to the achievement. Cases of spates of suicides, injuries, or even accidental fatalities due to poor organisational management and lack of concern on employee welfare have been on recurrent discussions, consequently leading to the development of workforce-related directives and policies by labour officials globally. Occupational Health and Safety Laws and Human Resources Laws have been major contributors of hope in the workforce affairs. Central to developing understanding on such policies, this study provides an analysis of case summaries concerning Occupational Health and Safety Law and Human Resources Law. Koehler v Cerebos (Australia) Ltd [2005] HCA 15 Decision from the highest court The approach adopted by the Full Court in this appeal was in accordance with the principle stated in Fox v Percy [30]. In doing so, their Honours made no errors. The appeal should be dismissed with costs. 1 One of the profound and renowned Australian cases and that seems crucial to Occupational Health and Safety Law is the controversial case of Koehler v Cerebos (Australia) Ltd [2005] HCA 15 . This case involved the issue of work stress and negligently inflicted psychiatric illnesses. An employee served as a permanent sales representative until she was retrenched. Upon retrenchment, she agreed with her employer to re-employ her on a part time work basis of three working days per week. During the part-time employment, she noticed sudden workload and thus complained to the management and she suggested the reduction of her work coverage within the operational stores, but they ignored. 2 Consequently, the employee developed psychiatric illness due to workload. She filed a case against the employee for breaking common law duty of providing safe working environment. However, joint high court decision concluded that it was beyond employer’s ability to foresee psychiatric injury in the employee and only a psychiatrist could, and thus the employee’s claim over her employer’s negligence failed. 3 Similar/related cases Some of the vital cases that involved similar psychiatric injuries and illnesses and their foreseeable circumstances include [2005] HCA 15 (Unreported, McHugh, Gummow, Hayne, Callinan, and Heydon JJ, 6 April 2005), and most recently, the case of Finlay v State of Western Australia [2012] WADC 132. Beginning with HCA 15 (Unreported, McHugh, Gummow, Hayne, Callinan and Heydon JJ, 6 April 2005) a great similarity is evident to the case of Koehler v Cerebos . Following the case of McHugh and friends, foreseeable psychiatric-related health conditions in individuals’ inner feeling and more unfortunately us
Introduction Ecology as a scientific discipline comprehensively covers global processes and the study of habits of marines, animals, and plants. It also covers specific adaptations and reactions of these species to their natural surroundings. This paper will try to explore the definitions of ecology and ecological fallacy. (Townsend, et al., 2005). Detailed definition of ecology and ecological fallacy Ecology is the study of the relations that living things have with respect to each other and their physical surroundings. An organism in this context is any living thing such as animals, microorganisms, fungus, or plants that responds to environmental change, reproduction, growth, and development. Ecological study is not closely associated with environment, natural history, or environmental science in any form. However, it is in close connection to four basic studies, which are physiological ecology, population ecology, community ecology, and ecosystems ecology. Physiological ecology is a branch of ecology concerned with the response of living organisms to environmental elements such as light and temperature (Berkman & Kawachi, 2000). Population ecology is the study of ecology focusing on the abundance and spread of individual living organisms and the resulting factors that cause this distribution. Community ecology deals with the number of living organisms found within a given area and their interactions. Ecosystems ecology is the study of the structure and the overall set of microbes, animals and plants and their physical environment (Townsend, et al., 2005). Ecologists seek to address five basic issues namely, life processes and adaptations, the spread and abundance of living organisms and the movement of materials and energy in living things. Other issues addressed are the succession growth of ecosystem and the abundance and spread of biodiversity in the environmental context. From the human science perspective, Human ecology is a branch of ecology that deals with the relationship between individual persons and communities with their respective social environments. This may involve the application of ecology in conservation biology, natural science management, community health, wetland management, city planning and the social interaction of human (Townsend, et al., 2005). Ecological fallacy is a condition that occurs when a researcher or analyst obtains a claim concerning individual with respect to his/her observation of aggregate data of a group. Fallacy in this context refers to false argument in justification resulting in misconception. It is an anomaly which emerges when someone apply statistical data incorrectly (Changing Minds, 2011). A conclusion made from data collected here depends upon the aggregate data collected for a specific group. A good example of ecological fallacy is, a researcher may closely inspects the group data
Nobody can deny the fact that football marks one of the most popular games all over the globe. Time and again, one would come across a group of people discussing the Spanish La Liga, The English Premier, or The French League 1. staunch football fans would be found arguing out that position concerning the comparison of Ronaldo and Anelka, the comparison of Alex and Cannavaro, comparison of Manchester United and Ac Milan, comparison of Serie A and J-League, comparison of the Super Eagles of Nigeria and the Lone Stars of Ghana, etc. these emotional debates have sometimes ended in serious injuries and even death. This shows the seriousness of football to its fans. However, some analysts point out that the football industry is experiencing several problems that are impeding its development. What therefore are these problems that are posing a great danger to the world’s most popular game? This article will identify the challenges that the football industry is facing. It will draw its examples from different FIFA regions and clubs so that a clear picture can be drawn. In addition, this paper will also identify the effects of corruption on the development of the football industry within a country. It will draw its examples from the Nigerian football industry. Looking at the international football stage, it is clear to rule out that the European leagues are the most favorite and most popular leagues on the globe. This could not be attributed to the standard of the game in the leagues but probably other factors within the administration and the players and fans. What therefore could make Everton FC more popular than Corinthians of Brazil or Boca Juniors of Argentina? What could make Manchester City FC more popular than Kaizer Chiefs of South Africa who astonished them in the pre-season matches by beating them 1-0 to lift the Vodacom challenge cup? With the Kaizer Chiefs’ ability to beat the star-studded Manchester City, what makes it difficult for African bigwigs like Super eagles of Nigeria from posing any great threats during the World Cup competition? (Edwards 2009) Behind the stadiums, clubs and countries face great challenges that eventually result in some good countries failing to impress in international matches. Football organizations face great challenges that act as impediments to the development of the game within their respective regions. What are the most common challenges that impede the development of the football industry in some regions? One of the major challenges faced by the football industry is management. Poor management structures and rifts within the structures greatly implicate the standard of the game within the club or the country. According to t
Birth order is defined as a person’s rank by the sequence of birth among his or her siblings. Birth order is commonly believed to have a profound and lasting effect on psychological development. Sulloway (1995, 1996), states that first-born siblings are expected to be rated higher on the characteristic trait of dominance whereas siblings who are younger or born later can be rated higher on the sociability aspect. The concept of ‘birth-order’ considerably influencing the personality of a being is not a novel phenomenon. Way back in 1874, Sir Francis Galton (Galton, 1874) proposed that renowned male scientists had a greater possibility to be ‘first-borns’ in their family units rather than ‘later-born’ (Forer, 1969). Investigation and study have revealed that individuals who are born first are found in larger numbers in political office (Hudson, 1990). Zajonc, (2001) reveals that there are likely to be birth-order variation in the levels of intellect along with the ‘Big Five’ facets of character including extraversion, anxiety, meticulousness, amicability, and naivety to experience (Paulhus, Sulloway 1996, Trapnell & Chen 1999). Sulloway (1996, 2001) has suggested a representation of family unit dynamics relating to the results of birth-order in the character and conduct, which has varied ‘‘causal mechanisms’’. In support of this, Sulloway proposes that whilst parental income is inadequate, the parents tend to focus the available resources more profoundly on a single child, usually the one who is born first. Furthermore, Sulloway infers that first-borns are better built and tougher than those born subsequently and thereby employ these competitive physical features tremendously to their benefit. Further ‘causal mechanisms’ incorporate ‘de-identification’, where children seek to discriminate themselves from each other another with respect to significance, societal approach, individuality, and role demarcation when sometimes, brothers and sisters implement special characteristics in the families for example, “the rebel of the family”, or “the lamb of the family”, so as to lessen rivalry (Sulloway, 1996, 2001). Then experimental verification to sustain this model of family dynamics has primarily originated from Sulloway’s (1996) ‘meta-analysis’ of one hundred and ninety six studies involving birth-order. Maintaining the hypothesis, first-born position affirmatively allied to meticulousness, anxiety, and assertiveness, whereas the category of later-born absolutely connected with amicability and ingenuousness to experience. Sulloway further elucidated these results by proposing that first-borns have a greater propensity to accepted by parents and have great enthusiasm to fulfill parental hopes. Moreover, he states that, first-borns tend to be additionally forceful and envious so as to safeguard cherished parental assets. Sulloway further reveals that later-born children, in contrast, have a greater probab