ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction The main purpose of this report is to expand on the accuracy of the income statement, as well as figures that should be included in the current and non-current assets of the company. Failure to address some of the expenses, which will be explained below, does not only distort the current profit data but can also create problems for calculating or predicting financial and income statements for the next year. Therefore, it is necessary to define the income statement before taxes and interests, as well as the leading expenses to be involved. Information about retained earnings and dividends after closer examination will also be provided. The financial year under analysis involves 1 st July 2011 – 30 th June 2012. Both qualitative and quantitative data will be considered in the report. Income Statement Calculations The table presented below provides the income statement adjusted to the currently received data on expenses and revenues. It does not involve the previously considered expenses. Revenues                                                  £ Debit  £ Credit Gross Revenues before interest rate and taxation                   84.000                                                             3.750             Expenses:                                                                   Depreciation and residual value                           750               Closing inventory                                         3.000    4.500    Sales of goods mark-up not included into a statement                        Tenants’ payments to the company:                         8.500    544      Post-received checks (do not influence income statement)                    Straight-line depreciation method on machinery;           7.733             Loans                                                                       Trade receivables                                         650                                                                                           Total Expenses                                            24.383   5.044    Income before taxation and interest                                64.661    Net Income – £ 40.736 (deduced 36.9% as required by the UK standards) Dividends payable to stakeholders – £ 10.184 Retained earnings – £ 30.552 Estimating Depreciation and Expenses on Equipment Provided the depreciation rate accepted in the company is 25 %, the reducing balance depreciation method should include this aspect while calculating the expenses on the vehicle bought: Depreciation = (Total Price – Residual Value) X Depreciation Rate = (£ 12.000 – £ 9.000) X 0.25 = £ 750. The installment that should be introduced during this financial year amounts to £ 3000. Therefore, the total expense will be counted as follows: £ 750 + £ 3.000 = £ 3.750. Explaining the Cost Value of Closing Inventory The closing stock should not be included in the income statement because it is included in non-current assets. However, since the cost value of goods has been reduced to £ 1.750 and the real price for the inventor equals £ 2.500, the remaining difference will be £ 750 (£ 2.500-1.750 = £ 750), whi
Introduction As a working definition, ‘cultural diplomacy’ means the exchange of information, art, ideas, and other facets of culture within nations and their people in a bid to foster and strengthen mutual understanding (Cummings, 2003). Taking this into consideration, the term may come across as a simplex, rather than a two-way, interactive exchange exhibited when a single nation puts all its effort in promoting its national dialect, elucidating its policies as well as point of view to the outside world. Essentially, public diplomacy is the lynchpin of a nation’s image and representation, public diplomacy. On the United States The values brought to the fore by the US’s Founding Fathers, ideals held sacred in the Declaration of Independence, the Bill of Rights, Federalist Papers, the Bill of Rights, and the Constitution, assume fresh life in American traditions of art, literature, jazz, film, and dance. This continuously inspires people from all corners of the globe even though there are clear political differences in the country. From the 1930s, these ideals have given form to the fabric that gives citizens a feeling of freedom and equality. The underlying aspect of US cultural diplomacy is trust, a foundation for economic, military, and political agreements. Externally, other nations give the US benefit of the doubt when it comes to certain policies or collaboration requests as parties presume shared interests. Any relationships forged transcend changes in the sitting government (Arndt, 2006). Localizing this scope to the United States, public diplomacy aims at meeting three key objectives:   * To foster understanding of the United State, its people, institutions, and culture; and derive overseas support for United States foreign policy;   * Advise United planners and leaders concerned with foreign policy on opinion trends and foreign attitudes towards the United States as well as its policies;   * To achieve deeper mutual understanding through encouraging the private sector (in the US) to widely involve peoples of foreign countries (Hitchcock 2009). America and soft power It is an open secret that anti-Americanism has grown exponentially in the recent past. Moreover, the US’s soft power, that is, its capacity to attract other nations via the legitimacy of its policies and its underlying values, is consequently in steep decline. Polls conducted by Gallup International indicated that pluralities in twenty-nine countries believe that policies drawn by Washington have had adverse effects on how they view the US ((McNeely 2006). To reinforce this, a poll held by Eurobarometer revealed that a significantly large majority of European inhabitants believe tha
Globalization consists of the integration of views and ideas into an international perspective. It is the emergence of a network of social and economic systems. The concept helps in raising the standards of living of people in developing countries through the spread of knowledge. It tends to bring people of different cultures together, thereby creating a community bound by diversity. Amartya Sen’s article, ‘How to judge globalism,’ captures the concept of globalization from the perspective of anti-globalists. Sen suggests that anti-globalists feel upset because of globalization and see it as a curse. Globalization is not a curse. Over the years, globalization has contributed to economic progress through trade, tourism, and the spread of cultural diversities and knowledge. Global interrelations have contributed to the advancement of different countries. The rejection of globalization would result in economic retrogression for world states. Sen presents the concept of global civilization as a world heritage and not just a collection of different local cultures. Globalization is not exclusively an initiative of the West. The West has not made many global improvements. Anti-globalists propose that developing countries should oppose globalization because it is a foreign concept. The belief by anti-globalists undermines the benefits of globalization. Certain globalization issues may relate to imperialism. Sen points out that all nations should address the issues of distribution of economic gains and losses among the rich and the poor . Extensive economic interrelations among world states have reduced poverty levels in the world. Appropriate use of globalization may lead to the mitigation of poverty in the world. Countries should formulate strategies that address wealth sharing between the rich and the poor. World economies must create institutional reforms to address the sharing of wealth among rich and poor countri
Short Summary Sophie is a young female who is serving a three-year sentence for a drug-related offense. Her current condition is relatively unstable, as she is rather worried about her son and the inability to comfort him. As a person from a foster home, she learned not to trust anyone but agreed to partner with a man named Alexei to smuggle drugs. Based on the existing information, Sophie definitely regrets developing a relationship that has led her to serve time in prison. She is willing to transform her attitude to become a better version of herself and overcome the lack of mental powers. Possible Causes for the Problems The first element that has to be mentioned here is the presence of biased vigilance that makes Sophie prone to perceiving situations in particular ways. From the mindfulness perspective, Sophie remains attached to some of her issues from the past, not willing to identify her attachment to the past and accept reality as it is. Due to the biased vigilance, she lacks the ability to act in her best interest and employ beneficial solutions (Bajaj, Robins and Pande, 2016). Instead of remaining impartial, Sophie needs to focus on one or two problems that avert her from seeing what is best for her. Personal experiences may be extremely hard to turn into impartial events that can be assessed in an objective manner as well (Hofmann and Gómez, 2017). This is why Sophie currently has trouble accepting the responsibility for her actions, even if she states that she is willing to change. The next episode that has to be reviewed within the framework of the current paper is Sophie being conceptually aware of the possible issues with mental health and interpersonal relationships. Her cognitive processes seem to run effortlessly, but she is not used to resorting to behaviors that would only let her sit back and observe what is happening around her. This is also discussed in the literature on the subject as the capability of staying away from categorizing the world or labeling others for their past or present (Strohmaier, Jones and Cane, 2021). From the mindfulness point of view, Sophie lacks pure awareness, depriving herself of the opportunity to experience the benefits of observing how events unfold instead of attempting to resolve the problem. The case proves that Sophie is curious enough to begin the transformation, but she is also afraid to take the first step forward. Another type of awareness that Sophie clearly does not have is the present-moment awareness. The key benefit of this type of awareness, from the point of view of mindfulness, is the improved ability to listen to one’s emotions, corporal sensations, and thoughts (Medvedev et al. , 2018). At the moment, Sophie mostly tends to reconnect with her past moments instead of thinking about the present or the future. One of the reasons why Sophie lacks this present-moment awareness is the high pace of her
In this essay, Corey’s ethical decision-making model is applied to describe two chosen cases. The eight-step process of the model is compiled into three consecutive stages: problem description and identification, legal information and advice collection, and decision on the course of action. Problem Description and Identification Promotion test results have informed a company that there is a high probability that their employee abuses drugs and is a pathological liar. As a result, the company decides not to promote but to fire the worker. The depressed worker refers to an ethical counselor to seek help. First, as an ethical counselor, it is crucial to identify the problem or a dilemma correctly (Neukrug, Fawcett, 2019). On the one hand, the company acts according to its interests since a drug-abusing employee may cause additional losses and harm its working process. On the other hand, the company’s decision to fire the client may be considered unethical. It violates his civil rights for privacy and may act against the ethical code for testing employees (American Counseling Association [ACA], 2014). In this regard, several issues are involved in the case. First, there is the right of a business to act in accordance with its financial interests. Second, there is a person’s right to psychic and general privacy. Additionally, depending on the details, the company may have violated the ethics code for employee assessment by creating an unfair test and misusing it. Legal Information and Advice Collection The next step is to ensure that all the necessary ethics codes, rules, and regulations are reviewed and acknowledged (Neukrug, Fawcett, 2019). For this case, the ethical guidelines for privacy and confidentiality are especially relevant since my duty as an ethical counselor is to help the client while respecting his civil rights (ACA, 2014). In addition, if the test’s suggestions are accurate, the client’s life problems may be connected with drug abuse, which makes the standards of Avoiding Harm and Imposing Value useful as well (ACA, 2014). In terms of relevant laws for consideration, there are the Ethical standards that impose responsibility on any social worker to take necessary actions when someone is in danger (Cottone, Tarvydas, Hartley, 2021). Solving the ethical issue continues with obtaining necessary consultations with the law and human rights experts (Neukrug, Fawcett, 2019). The g
Introduction Euphoria Cup of Joe, java, speedball, Demitasse, picker-upper, Crema, cup of cake, Frappuccino, liquid heroin call it what you like, regardless the name its coffee and it’s an addiction. Coffee is more than a beverage it’s a way of life. Coffee is not just a beverage, it’s a drug. If caffeine can be labeled the world’s most popular drug, Starbucks are the major drug dealers distributing this drug through chains of coffee shops across the world. According to the George Boeree of the INA, there are actually 16,943 locations of Starbucks coffee shops across the globe with 4 new locations opening daily. Hundreds of thousands of law abiding citizens are physically addicted to coffee. But there’s nothing wrong with that is there? There is some apprehension however that coffee could the addiction to coffee really so serve as experts say it may be, as well as how one corporation takes over the globe one cup at a time through dependency of coffee. It is the caffeine in coffee which makes it addictive, so addictive in fact that it’s the most addictive substance known to mankind. The caffeine it contains accounts for most of the known adverse effects of coffee. Overall this paper will go in depth both good and bad sides of America’s favorite drug letting people find out coffee is more than just something used to make the most of “waking up in the morning”. Analysis Why do people take coffee? The first answer that comes to mind is – for stimulation. Coffee is supposed to boost energy levels and increase mental alertness. Chemically speaking, caffeine has been found to increase the secretion of andrenaline and cortisol, which increase wakefulness and to decrease the levels of serotonin and GABA that have a calming effect on the nerves. It is commonly known that people who consume coffee in copious amounts sleep less. This makes it very tempting for students who have to study overnight and for workers on night shifts to consume caffeine in the form of a respectable drink called coffee. In Islamic countries where alcohol was forbidden, caffeine was considered a useful substitute for alcohol and coffee shops substituted for taverns. It even earned the name of “Islamic wine”. With increasing awareness of the evils of alcohol, in Western society, there seems to be a general drift away from strong intoxicants and towards milder ones like caffeine. Starbucks has capitalized on the idea that coffeehouses are much more socially respectable places to meet and converse than the barroom and coffee is much less of an intoxicating drug than alcohol. Hence Starbucks sells its caffeine loaded by focusing on the “experience” – creating the right ambience, providing the right service and having the right variety of products for people to
Introduction Renaissance began in the early fourteenth century in Italy. Later the wave swept over North Europe as new teachings that focused on an individual began to emerge. In the twelfth century when St Francis of Assisi began challenging the worship. He established the Franciscans religious group which embraced a way of worship that was more personalized. This was a spark that would later explode to make Italy the heart of renaissance. This spirit spread to Europe in the mid fifteenth century when Europe began to experience significant economic growth that aided further renaissance and reformation. Reformation was more of an outcome of renaissance that served to promote individualism in the society. In this paper, the ways and means that enabled individualism and its limits will be discussed. In addition, the opposing factors to individual freedom will also be argued. Renaissance and Reformation: ways of individualism In the mid fifteenth century, renaissance began in Europe in the Flanders region. This region consisted of the prosperous cities of those days and their economic status made a great contribution to this rebirth. This later spread to the rest of Europe as economic status registered a significant growth. This was initiated by different people particularly artists, who through their artistic pieces made the people change their way of thinking; initially people were thinking and living in accordance with the church’s teachings paying huge taxes and watching helplessly as the clergy indulged in all sorts of evil. With the introduction of renaissance, it made sense to focus on an individual as a contributor to the beauty of the world and hence the one, who values the ideas of each and everyone. A German artist, Albrecht Durer made a trip to Italy to learn new artistic techniques and brought them back home and applied these to his work spreading the Italian renaissance to his people. Desiderius Erasmus who was a priest of the Dutch origin produced a Greek translation of the new testament of the Bible and pushed for vernacular translations to enable the people to read the bible themselves. Thomas More pushed for social reform through his book Utopia where he describes a harmonious society as ideal. He also emphasized on justice as a way to stop crime and not to put an end to the criminal. (More 4). William Shakespeare spread the gospel of renaissance through his well crafted plays. European humanist scholars pushed for education and the ancient ways of learning as a way to liberate the people. They insisted on religious themes to be incorporated in the learning process to bring about moral and religious transformation. The introduction of printing would take Europe to another level. A German priest, Johan Gutenberg, produced the first print version of the entire Bible. Printing made books more available and cheaper, and reading became the culture for the Europeans. When
Introduction Organizational behavior is influenced by certain organizational culture and results in the effectiveness of a structure. The understanding of organizational culture helps to understand the origin of a certain type of organizational behavior. It is a general opinion that military organizations would not be successful without applying specific approaches to creating requirements for organizational behavior which is obligatory for its members. Therefore, it is crucial to provide a detailed review of the organizational behavior within the U.S. Army and indicate its main characteristics that are beneficial for the development of strong leaders and effective warriors. Organizational Identification in the U.S. Army Organizational identity is determined by three dominant theories based on social identity, social constructionist, and social actor. It helps to understand how researchers make frames and conceptualize the main phenomena in the selected field. It is noted that the focus on organizational identity theory helps to determine organizational identity in various institutions (Haslam, Cornelissen, & Werner, 2017). Thus, organizational identity means that the individuals share a common vision of who they are in the frames of the given organization. It includes cognitive schemes and shared narratives gathered by the members of an organization to refer to the experience they shared. Organizational identity assists in determining specific social identity, which results in individual categorizing and engaging in certain kinds of group behavior which is appropriate for an organization. It is also associated with several behavioral commitments and external legitimizing claims, which are usually dependent on the characteristics of the organization. Therefore, it is possible to say that the organizational behavior in the U.S. Army is a result of strict social identity and a shared experience of its members. Identity is a subject of close study in management, especially in various researches related to organizational behavior. It is regarded as a major factor that impacts behaviors related to work because people spend a significant portion of their life engaging in the activities related to work. Identity and work environment are believed to be connected and influence each other. Some researchers state that people usually chose an occupation that corresponds to their traits and a specific environment might influence the identity of an individual (Miscenko & Day, 2016). A strong professional identity is regarded to be a cause of job satisfaction and a feeling of pride. Therefore, work identity can be defined as a set of meanings associated with the work domain. The role of a professional is usually associated with specific social expectations and ther