ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction Earnings management tends to involve two main constituencies, which are the real activities management and accruals management. As a result, those types of management influence the approaches that are used to investigate the different types of earnings manipulation. However, to obtain the comprehensive and exhaustive picture of the practices that the executives are using to manage the companies’ earnings, it is important to build research about both aspects. Accrual-related earnings management usually involves seasoned equity offerings. Nevertheless, given the fact that another way to manage earnings is to alter the real financial activities, the data concerning the executives’ equity offerings and equity rates should be analyzed alongside them. The accrual-based manipulations do not relate directly to any of the cash flow activities, and therefore, they can be accompanied by the real activities manipulations to stabilize the financial reporting. The main implication is that the managers would be able to make the earnings seem smoother in their reports and to provide judgment about the future earnings and the level of cash flow (Schipper 92). However, the issue is that after the seasoned equity offerings (SEO) accompanied by earnings management with real activities manipulations, the managers refuse the performance followed by SEO because such type of earnings management turns out to have more severe consequences than the accruals-related manipulations. Hypothesis development and empirical methodology Even though accrual-based earnings management takes place in many areas of accounting and is widely studied, to smooth the earnings the most common practice for the majority of the managers involves real activities manipulation (Graham Harvey and Rajgopal 4). The reasons for using this path can be attributed to several factors. Firstly, reliance solely on accruals management has substantial risks. However, the second reason is that the manipulation involving the real activities threatens a lesser level of scrutiny and legal consequences. Thus, it is likely that those two types of earnings management often accompany each other. Another consistent tendency among the results of different studies is that meeting of the earnings benchmarks is often related to the earnings management and equity offerings. Thus, the earnings manipulations, in such case, define the
Case Study: Schizophrenia Being one of the most widespread mental disorders in terms of identifying major symptoms, schizophrenia still remains quite complicated when it comes to the etiology examination. Researchers claim that there is nowadays a considerable lack of credible sources for a thorough etiology investigation (Hartley et al., 2016). The reasons behind the disorder can vary from one’s genetic predisposition to a stressful precedent, which leads to a mental imbalance. Speaking of Caroline’s case, her background is not described exhaustively enough to determine the reasons behind schizophrenia development. However, considering the information given, it is possible to briefly outline the patient’s nursing care plan. The assessment includes the following points:   * Detached from family and surrounding in general   * Expressing paranoid concerns   * Failing grades at the university   * Experiencing temper tantrums   * Students reporting being scared of her behavior   * Neglecting treatment. Considering the assessment above, the diagnosis of paranoid schizophrenia can be established due to Caroline’s concerns about being a target for her social environment. Moreover, according to the scholarly data, the family’s report on her isolation and apathy indicate some implicit signs of depression developed consequently to schizophrenia (Upthegrove et al., 2017). The care plan, hence, states that:   * Caroline will accept the diagnosis and the necessity of the intake of the medications   * Caroline will not hurt other people due to her temper tantrums   * Caroline will reach out to her family and specialists instead of self-isolating. In order to secure such results, the following intervention steps may be introduced:   * Observe Caroline’s behavior regularly   * Provide Caroline with a safe environment   * Consult Caroline on the subject of her mental peculiarities   * Engage Caroline’s family in the treatment process. One of the major constituents of the treatment process concerns anti-psychotic medication intake. As these medications are supposed to deal with hallucinations, paranoia, and disordered thought, their efficiency is extremely important in Caroline’s case. The issue, however, lies in the fact that a series of such medications did not perform the expected results. Thus, it is of crucial importance to examine her reaction on various drugs in order to define the most beneficial one.
This book’s chapter is titled “Reproductive Technology and Women; Opportunity or Oppression” and it details the ethical issues that feature in modern reproductive technologies. The author presents a chronological topical arrangement by explaining in detail the issue’s background, significance to various demographics, implications on the law, and real-life examples. The book addresses reproduction technology and its ethical impacts. The book does a good job of enlightening society on the ethics of reproduction technology. This book is centered on the moral implications of reproduction technology to modern society, and its prevailing differences from the beliefs of early society. The book contends with the morality of most aspects of reproduction technology. The author’s point of view is that the whole issue of technology in reproduction is very significant. However, the author contends that modern technology is intrinsically leading to a wrong route where “humanity, which is so made, will vindicate its maker and his creatures against every false claim of lordship” (Alpern 202). According to the book’s author, in vitro fertilization and surrogacy among other aspects of reproduction are very important in modern society. In a world where sexually transmitted diseases, infertility, same-sex relationships, and trans-sexuality are prevalent, technological reproduction aspects have become very important to various individuals. However, modern reproduction practices tend to conflict with nature as opposed to awarding it. This ideal prompts various stakeholders to question the appropriateness of these modern reproductive practices. For instance, the author has indicated that some practices such as in-vitro fertilization have the potential to harm both the mother and the child. However, the author does not take time to consider the emotional and psychological harm that comes from the lack of offspring. The author has applied a formal approach to various important issues by quoting widely from experienced professionals. In the quest to highlight ideas, the author has consulted and researched widely. This approach is very suitable for the content of this book because it covers a topic that is often debated emotionally. The availability of factual information negates the need for activism because both sides of the debate are accorded a fair consideration. For example, the author takes time to explore how the concept of feminism relates to reproduction issues. Modern reproduction issues are very important to feminists because they are con
Introduction In today’s world, television is almost invariably a part of our lives and trying to keep away from this prominent force is for many people an uphill task. The article “Why We Tuned Out” by Karen Springen as appearing in the NewsWeek on November 11, 2002 attempts to illustrate that shielding one’s children from television is not only possible but comes along with numerous benefits. The main point advanced by Springen is that shielding children from television results in the children being more physically and mentally active. The author also contends that the children do not risk turning into misfits as a result of abstinence from television programs. I agree with these assertions by the author that television watching is detrimental to the development of children and limiting the same will result in creative and physically active children. Discussion In her article, Springen credits the lack of television watching for her daughters’ inquisitive and energetic nature. She goes on to illustrate that according to research, “kids who watch more than 10 hours of TV each week are more likely to be overweight, aggressive and slow to learn in school.” From these research findings, Springen justifies her imposition of a no television rule to her daughters so as to prevent them from assimilating these negative behaviors which are attributed to exposure to television. Despite these convictions, the author goes on to note that a complete restriction on television watching may result in her children missing out on good educational programming. However, the author proceeds to note that most children who watch television do not engage in the “educational programming” but rather favor cartoons, adventure stories and other programming which has little educational value if any. As such, Springen affirms that missing out on television all together is better than gambling on the very limited likelihood that children will watch something educational on TV. The second issue that Springen tackles is the alleged likelihood of her children turning into social outcasts as a result of her “puritanical approach” with regards to television. This is a fear that is accentuated by one psychiatrist who quips that “it’s awful to be different from the other kids in fourth grade.” Springen dispels of this fears by point
The objective of terrorist propaganda is to influence the attitude of a specified mass audience. It is aimed at spreading an explicit synthesis by presenting information selectively. Terrorist propaganda in the video links is intended to publicize acts of brutality committed by the militants. They are meant to evoke emotional responses from their specified population. For example, footage of militants brutally unleashing prisoners in their underwear, images of public executions, and visuals of beheadings depict terrorist propaganda as a play for the world to see. Chomsky and Newman postulate interesting arguments as to how the media has been used to display terrorist propaganda. For instance, Chomsky (1991) believes that terrorist propaganda will have no meaning if the media does not give it publicity. Terrorists want their message covered by the press. Getting their message publicized by the press is more important to them than having a spectacular assault that results in the deaths of millions. Newman (2006) points out the effectiveness of terrorist propaganda by looking at the success of getting their message passed. One might say that the press exercises the ultimate control in spreading terrorist propaganda. Finally, terrorist propaganda can be displayed as a play for the masses to see by looking at the spirit of terrorism itself. For example, Baudrillard (2001) explains that terrorists draw their power not from how many people they kill, but from the spirit of sacrifice that is made in the killing. Through sacrifices, they challenge the existing systems in society. They capture the attention of their target audience. Terrorist propaganda is therefore a play for the world to see because it is done intentionally to a specified audience. I agree with Matusitz in the article that the main goal of terrorist propaganda is to seek influence and an audience. In some way, I also agree with Katherine and Robey that the September 11 atrocity was meant for the masses to see. The nature of the ISIS videos, for example, shows that they were crafted to present facts selectively. In my view, everything in the videos is manipulative. The videos are meant to evoke an emotional reaction from the world. Reference List Baudrillard, J. (2001). The Spirit of Terrorism . New York, NY: Verso Books. Chomsky, N. (1991). International Terrorism: Image and Reality. New York, NY: Routledge. Newman, E. (2006). Exploring the “Root Causes” of Terrorism. Studies in Conflict & Terrorism , 29 (8), 749-772.
The article author’s theories should not be used as the only research material on organizational values. The critical analysis focuses on the reliability of the article author’s theories on organizational change. The article criticism activity centers on the effect of the author’s lack of statistical details on the appropriateness, validity, and reliability of the findings. The article uses primary resources that can be relied upon as additional reference to increase understanding of organizational change values. Conceptualization The article Cultural Aspects of Systemic Change Management clearly explains the concepts and issues of organisational change under investigation. First, the article uses diagrams to concisely explain the relationship between individual values and organizational values. For example, the figure 2 diagram draws out the possible effects of conflicts between the employee’s values (the employee prefers to end work early to find time for family bonding) and the organizational values.( The employees are required to do overtime work to meet production deadlines.). Likewise, figure 3 shows the possible corrective actions and consequences of action put into for violating organizational values; they are important to ensure compliance with organizational values (Dubrin, 2008). Further, the author uses several examples to explain his theories on organizational change. For example, Griffin (2009) states the author discussed one employee’s win and not loss value in complying with one’s organizational values. Another employee can also implement personal work values that may run against the organisation’s values. Consequently, the employee may refuse to replace one’s values with the conflicting organisational values. Another employee eagerly complies with one’s own benchmark
Bundling and Distribution of Digitized Music over the Internet sought to identify how the internet has transformed the way music is produced and distributed (Altinkemer & Bandyopadhyay 2000). The article reviewed a variety of technological transformations that are shaping the music industry. In the article, the authors analysed the impact of unbundling music items in an album. Through it, the authors offered a model for analysing the transformational changes. As such, the model scrutinised a package of two separate music items. The items were distributed separately. Thereafter, the authors examined the items using two approaches. One of the approaches analysed the impacts of fluctuating the percentage of the customers liking specific items and the package. The second approach analysed the impacts of fluctuating the set prices of the items and the package. Examination of the model with respect to a few particular cases authorised the legitimacy of some theories formulated in previous investigations. A description of the research aims of the article After reading through the article, I noted that the authors’ key aim of writing this document was to illustrate the numerous technological changes that are currently influencing the music business (Altinkemer & Bandyopadhyay 2000). Similarly, I noted that the authors wanted to initiate a debate about the effect of the changes to the music industry. Through my analysis, I noted that the article aimed to educate the readers about the background of the forces influencing the music business. The authors illustrated that the music business had embraced innovative technologies. Advancements in internet technologies can enable consumers to download a complete album (Altinkemer & Bandyopadhyay 2000). The download can be undertaken within the shortest time possible without distorting the quality of the music. While analyzing the article, I also learned that the authors wanted to inform the readers about a number of previous researches focused on the topic. I noted that although a number of studies had been undertaken on the effect of the internet on today’s businesses, a few studies had been done to investigate the impact of the internet on the music business. Based on the above illustrations, it is apparent that one of the key aims of this article was to encourage researchers to investigate the influence of the internet on the music industry in the future. Similarly, the article aimed to encourage more musicians and music producers to embrace emerging technologies in their production and distribution of music. I also noticed that one of the aims of the article was to inform the readers that internet technologies have presented consumers with a choice of purchasing specific music depending on their preference. In the past, consumers could only buy music items bundled in an album. As such, the album comprised of a number of songs. Some of these songs were not necessarily in the preference lists of the consumers. A description of the model and results of the article While reading the article, I learned about the model presented by the authors. The model analy
There is no need to go into great lengths to prove that there are fundamental differences in the Western and Asian philosophy. Starting from the basic concepts to the key principles of being, the two philosophies do not seem to have many points of contact. However, most of the differences between the two manners of interpreting reality come into the open when the phenomenon of self is being explored. Although the idea of self is usually restricted to the realm of philosophy, the gaps between the Western and the Chinese understanding of self result in completely different approaches towards the human conscious and subconscious not only in philosophy, but also in psychology and even neuroscience. In their research, Zhu and Han (2008) offer a rather intriguing idea. According to their hypothesis, the basic difference between the Western and the Chinese understanding and perception of self is that the latter consider self in the context of society, while the Western philosophers believe that self is the concept that should be considered from the standpoint of an individual. As Zhu and Han explain, “Traditionally, Western philosophers were interested in finding invariant in the self rather than the relation between the self and others” (Zhu & Han, 2008, 1800). On the contrary, their Chinese opponents believed that self is an integral element of society: “The central topic of traditional Chinese philosophy is men rather than the self” (Zhu & Han, 2008, 1801). Although each of the above-mentioned postulates seem rather organic and solid, they actually come very close to
Background of the Study In today’s global economy, interpersonal interactions between people of different places and cultures are inevitable. Moreover, advances in technology enable people of different cultures to communicate and interact in a virtual environment. Although globalisation and technology have improved communication, cultural differences and language barriers hamper interpersonal interaction within multicultural organisations. Cultural differences affect communication and collaboration among team members involved in transnational projects. In this regard, transnational project managers must learn how to manage cultural diversity to ensure that the project is successful. The differences between the major global cultures cause divergences between foreign and domestic management approaches 1 . To overcome logistical challenges and reduce costs, multinational organisations create global virtual teams to work on transnational projects. However, the use of virtual teams comes with challenges, including varying cultures, language, values, and notions of cooperation. In this regard, firms investing in transnational projects must first seek to understand national and regional cultures, as they influence a project’s success 2 . Cultural differences, if not well managed, can cause misunderstandings, which may lead to project failure. The proposed research will explore the impact of culture on the success of a transnational project. It will focus on the cultural differences within a multinational corporation that define a project’s success or failure. The aim of the research is to help project managers understand how cultural differences affect communication and collaboration among team members. It will also offer suggestions to improve cross-cultural cooperation and eliminate misunderstandings in a given case company (Son Group). Literature Review Intercultural Communication In multicultural corporations, communication must be tailor-made for the cultural diversity within the organisation. The employees must receive and interpret both the verbal and non-verbal messages correctly. According to Thill and Bovee (2002), a person’s background influences how he or she understands the message contained in a communication 3 . Thus, in a multicultural organisation, messages are understood differently, which implies that the management should express an idea or information in a language that everyone understands. This would foster a spirit of cooperation among members involved in a transnational project. Thus, even when communication involves the use of technologies such as video conferencing, communicators should express their ideas in a direct and culturally appropriate manner. Bloch and Whiteley (2009) suggest that a team leader or project manager in a tr
Introduction The muscular system refers to the human biological system that makes movement possible. In vertebrates, the nervous system controls the muscular system. However, muscles such as the cardiac muscles are entirely autonomous. The term muscle refers to a contractile tissue that develops from the embryonic germ cells’ mesodermal layer. The muscle’s role is to make movement possible and produce force. In this regard, motion refers to either movement in the internal organs or locomotion. A majority of the muscle contraction occurs in the absence of conscious thought. Moreover, muscle contraction is necessary for survival. For instance, peristalsis allows food to move in the digestive system (Fitzgerald, 1996). Body movement uses voluntary muscle contraction, which can be manipulated finely. This includes the finger or triceps movement. Muscles are made up of muscle fibres or cells. The skeletal muscles possess a detached organization as seen in the biceps brachii. Tendons connect the skeletal muscles. In a human body, there are approximately six hundred and forty skeletal muscles. The body has three different kinds of muscles; skeletal, cardiac, and smooth muscles. Irrespective of the fact that the three kinds of muscles are different in many aspects, all of them utilize myosin and actin to allow relaxation and contraction. In the skeletal muscles, nervous impulses that are present in every cell permit contraction. Acetylcholine is released at the neuromuscular junction, which brings about action potentials in the cell membrane. Acetylcholine is a vital neurotransmitter during muscle contraction. Its binding stimulates the contraction of skeletal muscles. A majority of the energy consumption in the body is as a result of muscular activity (Goldstein, 2010). In the muscles, energy is stored in the form of glycogen, which can be transformed into glucose when more energy is obligatory. This paper aims at discussing how the skeletal muscles acquire the energy for contracting. When muscles are contracting, ATP is useful as an instantaneous energy source. Irrespective of the fact that the skeletal muscle fiber has only sufficient ATP to enable several twitches, the ATP store is usually restocked as required. A phosphate with high levels of energy can be derived from three sources. This ensures that the ATP store is sufficient. It is worth pointing out that cellular respiration takes place in the fibres’ mitochondria. Creatine Phosphate Creatine phosphate possesses a phosphate group that is attached using a bond with a lot of energy. This bond is similar to that found in ATP. Creatine phosphate acquires the phosphate that has immense energy from ATP. This can be demonstrated in the following equation: Creatine