ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction In an economy, financial transactions are inherent. Companies and other entities need to communicate to the employees, the public and statutory administrative bodies about the transactions they perform which have financial implications. This need is precisely addressed by a language called accounting. (Horngren, et al., 2008). The ‘True and Fair View’ Accounting could be highly subjective because of the many assumptions that are made in arriving at the figures that are presented in the financial statements. The debates in accounting are centered on the accounting images and ideologies. One of the images accounting portrays is the ‘true and fair’ view. Accounting calculations rely upon theories and they make assumptions about the social world. Thus different people will prefer different methods of accounting for transactions, depending mostly on their interests. These theories are debatable and mostly influenced by those in power, either in the political scene or big corporations, who might have vested interests in the way financial statements are presented. Accounting calculations also place emphasis on ‘finance capital’ and ignore the ‘human’ and ‘social capital’ which is necessary for wealth creation and it is therefore considered to be divisive. There is also the issue of whether transactions should be measured using historical values, fair values or market values. All these values will lead to a different profit and therefore the truth and fairness of the accounts can be disputed. Stewardship Stewardship might also raise issues as the owners and the managers of corporate entities are usually different. Shareholders who are the owners of a particular entity may have a long-term focus on the business and might therefore want a true and fair presentation of the financial statements to enable them make decisions as to whether to sell their stake in a company or hold it, depending on the presented performance. Their concern might be increasing their share prices whereas the managers might have a short-term focus of increasing profits in the current period so that they can get their bonuses and other benefits. This however might be to the disadvantage of the shareholders. International Reporting Standards Entities are usually governed by accounting standards, both at the national and international levels. Most countries are moving toward private entities being in charge of formulating standards instead of this very important role being left to public bodies and elected governments entities (Sikka, 2007). An example is the International Accounting Standards Board (IASB) based in London which is funded by the four major accounting firms’ and other big companies. This means that the private sector has been left to advance its agenda and therefore they do not represent the interests of the ordinary people. The collapse of the giant company Enron happened under the watchful eye of IASB. These raised very many questions as to the suitability and integrity of IASB as a regulatory body and also the
The use of sea transport has increased significantly as businesses continue to expand internationally. Containers are commonly used for the transportation of bulky items hence the importance of port terminals in sea transport. The biggest challenge occurs in the allocation of berthing systems especially in continuous terminals, which may result in undesired delays at the port, the dissatisfaction of customers and building a negative reputation for the port authorities (Petering & Murty, 2009). Poor berth allocation affects nearly all other functions at the port such as scheduling of the quay and yard cranes as well as jockey truck crew (Lim, Rodrigues, Xiao, & Zhu, 2004). Quay cranes are important at the seaport because they are used when loading and offloading containers from vessels (Van Rensburg, He, & Kleywegt, 2005). Therefore, quay cranes are among the most expensive yet valuable equipment in all port operations. The continuous berth model problem involves the determination of a birthing plan for a given number of incoming vessels with known lengths and predetermined dock or moor days. In this case, the vessel length and processing are positively correlated. Due to a limited number of quay cranes, the loading and offloading should be completed within the shortest time possible (Lee, Chen, & Cao, 2010). In this case, the planners should assign a given quay crane to a specific set of containers to avoid inconveniences. The total number of cranes in a terminal is limited and, therefore, the assigned numbers should not exceed the number of cranes especially when two or more vessels are being loaded or offloaded (Cheung, Li, & Lin, 2002). In brief, berth allocation determines the time apportioned to a vessel depending on the number of containers to be loaded and offloaded as well as the length of the vessels to ensure safety when working with quay cranes (Lim, Rodrigues, Xiao, & Zhu, 2004). Quay cranes are usually separated, especially when operating next to each other. It takes about three hours for a quay bay to offload and one minute for the crane to shift from one ship to another (Murty, Liu, Wan, & Linn, 2005). A survey in China indicates that priority is given to ships that have high processing times (Ak, 2008). Lee and Chen (2009) proposed a model to explain the berth allocation preferences, which was summarized in a first-come-first-served model. However, the model was not efficient at the port terminals and was thus questionable. Later, Imai, Sun, Nishimura, and Papadimitriou (2005) developed another theory that did not consider the first-come-first-served model but was determined to reduce the total operation times such as waiting and service times as well as lowering the dissatisfaction levels of shippers due to the order of services. They developed a way to curb the problem (static) of quay crane scheduling, which later failed because some ships arrived at the terminal past the scheduled time. Bierwirth and Meisel (2010) concluded that the berth allocation problem occurred because some ships arrived later than expected. To locate the position of every ship in the bert
Skills Coach K and Coach Knight were coaches who achieved great success in their days, their set of skills and leadership made their teams successful. They were highly rated, made a huge contribution to basketball as a game and strongly respected each other. In the process of management of their respective basketball teams, they created a legacy for themselves that future generations will always remember (Snook Perlow & Delacey, 2005). The two individuals though had huge differences in how they approached success. They applied different skills in their coaching career when seeking to achieve their goals. Robert Knight was born in 1940; at a young age, he was reported to have a huge desire for winning. Robert Knight had a big temper especially when he was not performing well. Since he was young, he demonstrated his temper when he was losing in anything. He was well-disciplined and always wanted to achieve perfection. His parents used to work hard to earn a living for their family which was inculcated in him. He performed well in his academics and was well talented athletically. While in college, he graduated with a degree and an exemplary athletic performance. He was in the university team in the NCAA championship with a coach who was considered to be short-tempered. He applied consistent and demanding management in managing his team. Michael K was a coach who was 7 years younger than Robert Knight (Stoltzfus, 2005). He also had a childhood that taught him to work hard in order to be a success. His family loved him very much. After he joined college, he was captain of his school team. In the Indiana University basketball team as a coach, he developed an approach that made the team successful. He had a fierce style that attracted admiration from people and rebuke from others in equal measure, but it ended when he lost his job. He applied sustainable and flexible leadership that was the reason for his success. Leadership Both coaches had short tempers especially when they were not performing as expected. They also were emotionally intelligent; to be a good coach, an individual must demonstrate emotional intelligence in their handling of circumstances (Lee, 2003). As leaders, they possessed self-awareness, were self-motivated and possessed social skills. Both coaches demonstrated their ability to be always motivated in what they did. The motivation for Coach K is to regard and treat his team as being part of his family. For Coach Knight, his motivation was not just to win games, but to achieve a perfect score (Snook, Perlow & Delacey, 2005). Both coaches had goals to win games, but coach Knight applied an approach that strictly managed the players. When a player did not play as expected, they were immediately replaced with another player. Coach Knight’s management philosophy in coaching made him believe everyone is an expense to others (Snook, Perlow & Delacey, 2005). Coach K had a management style of winning in every game. The st
The novel by the classic of American literature, John Fante, is a story about a young Italian Arturo Bandini who comes to Los Angeles to start a new, “American” life and gain fame as a famous writer. The harmonious interplay of conflict episodes with the surrounding external reality confirms the literary genius’ talent and skill. The primary attention is paid to the complexity of relationships, but a slight irony smooths out rough edges and relieves tension from the reader. However, one of the main themes in the book is the description and reflection of the city of Los Angeles. The book deals with many issues on which the author focuses the attention of the reader. The author uses the theory of the grotesque as a prism through which to show the problems associated with “assimilation and ethnicity” (Pascu 153). Thus, the author presents to the reader the West American way of life, the main criterion of which is suffering, and this image manifests itself in the grotesque depiction of the city and its inhabitants. A California mystery dating back to the nineteenth-century gold rush and the quest for Clear Destiny made the state famous as a place full of success and wealth. However, the charm of California is artificial and based on illusion, especially when you consider its development in harsh physical conditions. California, specifically Los Angeles, imagined themselves and then embodied that vision through sheer willpower stemming from the Platonic concept of self, The Great Gatsby of American Cities. The novel’s portrayal of Los Angeles is characterized by the constant mix of ethnic, racial, and cultural differences, as well as fear of them. This distinguishes the novel Ask the Dust as a work with a grotesque and painful depiction of life in the West and “class oppression” (Pascu 157). Older people and their neighbors live on the edge of the continent. Nevertheless, sultry Los Angeles, seized by the Great Depression and polluted palm trees, is inhabited by both Californian Malaysians and girls, as well as representatives of different peoples. However, the irony of Los Angeles’ description lies in the landscape’s depressing, intimidating, grotesque nature. Los Angeles is described as being nestled in an empty city, dry and sultry. The terrain is not conducive to growth, and what grows there, namely palm trees, will turn black from smog. The city is permeated with an image of dust that awakens biblical sentiments. The people inhabiting the city live mechanically and consider themselves successfu
Current Situation Autism is currently listed among some of the most common psychological disorders by which learners are affected (Gilmartin, 2014). Thus, future trends warrant strong attention to this topic in education since the rates of ASDs worldwide have sharply increased since 2000 (Centers for Disease Control and Prevention, 2016). ASDs are traditionally determined as neurodevelopmental disorders that prevent one from fully engaging in social interactions, clearly communicating one’s ideas, and/or perceiving information (National Institute of Mental Health, 2016). According to the National Institute of Mental Health, “Autism spectrum disorder is the name for a group of developmental disorders. ASDs include a wide range, ‘a spectrum,’ of symptoms, skills, and levels of disability” (National Institute of Mental Health, 2016). One might argue that the specified definition is rather loose. However, the disorder manifests itself in a variety of forms (e.g., self-imposed social isolation, deficiency of social-emotional reciprocity, inability to start and maintain relationships, to name a few), which greatly complicate the ability to articulate a universal definition (McCleery, 2015). This paper will talk about the current models of addressing ASD from academic and behavioral perspectives. Furthermore, a combined framework will be identified. Characteristics of ASDs ASDs manifest in diverse ways, depending on a variety of extraneous factors. These impacts can be viewed from several perspectives, including changes in the patterns of social interaction and how one receives and processes information (National Institute of Mental Health, n.d.). In sum, the behavioral specifics of ASDs include the following attributes:   * The patient displays the tendency for repetitive actions and routines;   * The patient tends to have “overly focused interests” (National Institute of Mental Health, n.d.);   * The patient pays close attention to details (e.g., numbers, side facts, etc.);   * The patient is unable to manage conflicts in a constructive and non-violent manner. In other words, a student with ASDs is likely to exhibit communication problems with peers and teachers. The paper, therefore, will help to evaluate the eminent academic and behavioral benefits from academic and behavioral autism programs such as Treatment and Education of Autistic and Communication related handicapped Children (TEACCH) and Applied Behavioral Analysis (ABA) on K-12 learners with ASDs. Furthermore, the best theoretical framework for managing students with ASDs will be proposed. In addition to social and behavioral challenges, ASD typically hinders a learner’s ability to gain and process the necessary academic information. Consequently, there is a cognitive threat that the student will fail to develop the necessary skills to acquire and use the relevant information in the future. In other words, a learner’s entire academic pro
Introduction Quaker is a Company based in Cupar Scotland, United Kingdom. It produces oats food products and has been manufacturing oats for over one hundred years. It merged with PepsiCo in 2001 becoming one of the fifth largest suppliers of end user products internationally. The Company’s leading products in United Kingdom include; Scott’s Porage Oats, Quaker Oats, Scott’s So Easy, Snack a Jacks, Quaker Granola Cereals and Quaker OatSo Simple, these products are the best I the food industry in Scotland (Quakeroats.com). Currently the company holds 52.9% of the market hot breakfast division which has been gradually increasing division in the mealtime market (Quakeroats.com). Quaker has utilised technology to markets its products and uses internet as its principle means of advertising. To do this, it has designed a website through which the customers are able reach it and get to know of their products. Quaker customers can use the website to learn the health issues and how to live healthy, the products that it offers, the benefits that the products add to the consumer, navigate to other website such as Facebook, twitter and You tube, locate stores in various regions, learn the Quaker history, the brands that it offers, the community programs that it is involved in (Quakeroats.com). Strengths and weaknesses The internal and external analysis of a firm is a vital element in strategic planning process. The surrounding issues internal to the company are normally grouped as strengths and weaknesses, and external issues to the company are grouped as opportunities and threats. (Bradford, Duncan and Tarcy 38). Strengths Quakeroats Company has various strengths that we shall briefly discuss in this section. Strengths refer to Company’s resources and potentials that enable the Company to gain competitive advantage. For instance, cost advantage of using internet as a marketing tool, funds, having skilled workforce, availability of raw materials and so forth. In this case, Quaker uses internet to promote its products; through its website which has proved as an effective platform of advertising its products which provides it with the competitive advantage that it needs. The company’s website is very fast and enables the customers to access the company information in real time which means they are always up
Central Asia The Battle of Talas in 751 between the Abbasid Caliphate and the Chinese Tang Dynasty for control of Central Asia was the turning point initiating mass conversion into Islam in the region. Islamisation of the region has had profound impact on the native cultures in the region moulding them as a part of Islamic civilization. Islamisation in the region has also had the effect of blending Islam into native cultures, creating new forms of Islamic practices, known as folk Islam, the most prominent proponent of which was Khoja Akhmet Yassawi who’s Sufi Yeseviye sect appealed greatly to local nomads. Some have proclaimed that Yassawi was a Khwajagan, however some scholars insist that his influence on the Shi’a Alevi and Bektashi cannot be underestimated. Several centers flourished as centers of Islamic learning, culture and art in the region, including Samarkand, Bukhara and Urgench, until the Mongol invasion of Central Asia in 13th century. Islam led to a change in certain traditional practices of the inhabitants of Central Europe, e.g. the nomadic Turko-Mongolian tribes slowly accepted certain Islamic tenets, such as giving up the consumption of alcohol or bathing before prayer. Central Asian Islamic scientists and philosophers, including Al-Khwarzimi, Abu Rayhan Biruni, Farabi, and Avicenna made an important impact on the development of science in the following centuries. Islam influenced the Central Asian art and literature considerably. The Indians rejected the out-dated and absurd customs of Hindu society and showed tendency towards the new trends of life. The Muslim conquest of Central Asia left a considerable impact on their architecture and there was a unique development in art during the Muslim rule. For instance, Muslim architecture frequently mingled with the Hindu style of buildings such as pillars and domes used in Hindu temples. Islam had a social impact in Central Asia as it brought about a sense of homogeneity and oneness grew in the social set-up. East Africa Islam entered East Africa around the 615 but remained confined to the coast. By the 14th century, several areas in East Africa, such as Harar, had become seats of Islamic learning. East African coast became increasingly incorporated into the Arab Muslim world, but even other parts of the continent reflected the power of Islamic thought and institutions. New centers of civilization and political power arose in several parts of sub-Saharan Africa, illustrating the geo
Introduction Specifying and correcting phonetic mistakes that children make at the given stage of their development is crucial for further language skills acquisition. A four-year-old Sophia, a kindergarten student, showed rather dissatisfying results after taking her tests on isolating beginning sounds (McGee & Dail, 2012), the test on phoneme blending and the Yopp-Singer test (Yopp, 1995). Even though children at four experience similar difficulties with pronouncing certain words and sounds, to make sure that Sophia will get rid of her pronunciation deficiency, it will be required to offer her a range of exercises. Results At first, the child seemed to be doing fine in the test. However, as soon as the word with a letter “R” in it emerged, Sophia started having problems with pronouncing the word correctly. The problem started with the word “dog,” or, to be more exact, with the sentence “A dog barks,” which was supposed to be the ending to the first part of the test. Sophia seemed to disregard the letter “R” completely by saying “bucks” instead of “barks.” As the test continued, the problem started becoming more obvious. The student failed to pronounce the word “ride,” saying “ide” instead; after having been asked to repeat the word with a stronger emphasis on the “R” sound, the student tried different phonetic variations, including “hide,” “wide,” etc. Apart from the obvious rhotacism issue (Swingley & Aslin, 2000), the student seemed not to be noticing the difference between the sounds “s” and “sh”; for example, in the course of the test, Sophia pronounced “ship” as “sip.” The last, but definitely not the least, Sophia’s issue with the pronunciation of the words that contain the sound “f” in them also causes a lot of concerns; instead of saying “fine,” which was a part of the Yopp-Singer test, the student said “pine” several times in a row. It is quite peculiar, though, that Sophia has no problems with the sound “f” in general – it is that she does not seem to notice the difference between “f” and “p,” replacing them whenever she wants to. The same can be said about the voiced and the voiceless “th.”Therefore, a major issue concerning the recognition of sounds has been spotted together with the rhotacism problem. Analysis Although the problem of children mispronouncing or refusing to pronounce the sound “R” is rather hard to deal with, it is not rare. It is remarkable that the children, whose parents spend more time interacting and playing with them, as well as reading their children books and creating various exercises for them, learn to pronounce the above-mentioned sound without any major problems (Ehri, 2005). However, even for those children, who were never taught to pronounce the letter “R” the right way, there is still a chance for acquiring the necessary skills, and quite a big chance at that (Kuster, 2010). Seeing how the student is only four years, old, the inability to pronounce the sound “R” correctly can be identified as a language delay and not a speech disorder (Ehri, 2005). Hence, wit