ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction The issue of race discrimination is familiar to many non-white Americans even though the authorities of the country emphasize the equality of the population. In some cities, this problem is not critical, and its adverse influences can hardly be observed but the community of Raleigh, North Carolina, does not belong to them. Both African American men and women experience discrimination, racism, and racial profiling on a daily basis. In order to overcome this issue, it is significant to develop a social change that can alter people’s minds. Main body It can be advantageous to start with the creation of a volunteer organization that supports African Americans who live in Raleigh. It should include the representatives of various professions who suffer from race discrimination or are interested in making all citizens equal. As this organization will consist of individuals of different races, it will be possible to show the rest of the population that they can coexist without any conflicts. It will be important to target diverse citizens to increase the exposure of the intervention (Wilkins 27). For instance, teachers will influence the minds of their students, employers will hire people from different ethnic groups, social workers will offer free consultations for discriminated individuals while lawyers and policy-makers will support the vulnerable population and look for a possibility to benefit it. The members of the organization will regularly gather to discuss currently observed problems and develop a step-by-step solution to them. These individuals will not only offer psychological support but will also use their authority and power to affect the rest of the population of Raleigh. In order to involve fellow colleagues in the development of the intervention needed to resolve the issue of race discrimination in the selected community, it is important to craft an appropriate appeal that can make them interested and willing to change the current situation. It can be advantageous to use flyers that can be both printed and uploaded on social media. In this way, the possibility to minimize expenses, as well as to reach a large population, can be obtaine
Modern historians regard Winston Churchill as one of the main political leaders who contributed to the defeat of the Third Reich and its allies. This paper will focus on his diplomatic strategies to defeat the Axis Powers and end the war. One can argue that he played a critical role in the creation of an alliance against Nazi Germany. Although his policies were not always popular, he was adamant in his decisions. To some degree, this steadfastness prevented many military plans of Nazi German from succeeding. This is one of the reasons why Churchill remains a role model for contemporary leaders, especially those who want to act as public officials. One should keep in mind that Churchill was extremely critical of the attempts to appease Germany. In his opinion, these attempts were flawed because they highlighted the weaknesses of various European countries that disagreed with the policies of Hitler. For instance, he opposed the Munich Agreement, which enabled Germany to annex certain parts of Czechoslovakia 1 . Moreover, he continuously laid stress on the idea that at the end of the thirties, the Third Reich had significantly increased its critical capabilities. In particular, one can speak about German air forces that could threaten the United Kingdom 2 . Additionally, the key politicians of the Third Reich continuously emphasized the idea that Germany had to act as the dominant force in Europe. Nevertheless, very few political leaders were willing to recognize this danger. They believed that Adolf Hitler would restrict his aggressive policies after annexing the territory of Czechoslovakia. They did not consider the possibility that this approach was completely flawed because it relied on the assumption that Adolf Hitler was a rational individual. The outbreak of World War II demonstrated that Churchill’s criticisms of these policies were quite justified. One should keep in mind that for a long time, the United Kingdom was the only country that actively resisted the Third Reich. At a certain point, Germany invaded and defeated France, while the United States and the Soviet Union did not join the war. In turn, the United Kingdom had to face a powerful opponent that bombed its cities. Many British politicians insisted that the government should sign a peace treaty with Germany, event at the time when this state had already made war on other countries. However, Churchill was firmly convinced that such actions would eventually lead to the disaster because the leaders of Nazi Germany could never tolerate the existence of any country
Introduction The authors investigate the association of quality of corporate governance and the level of disclosure of expected impacts of applying Australian equivalents of International Financial Reporting Standards provided by Australian companies as was effective right from the beginning of the year 2005. Companies were required to provide in their annual or interim reports, how the transition to these standards would be managed and to report the expected key differences in the accounting policies as a result of the implementation of these changes. Discussion The authors investigate the linkage between firm governance the reporting of the impacts of implementation of the AIFRs; whether the firms that are governed better disclose more about the AIFRs impacts than those less well managed companies. The authors consider regulated disclosures within the provisions of the Australian accounting standards governed by the AASB 1047 and study the variations in the level of these disclosures. The authors use an index based on the number of expected changes in the specific accounting policy following the implementation, and the number of sentences used to explain transition to AIFRs, to measure the extent of the disclosures. The authors link the quality of corporate governance with the extent of disclosures because extensive disclosures can provide better understanding of the impact of implementation of AIFRs and are indicators of more transparency. The authors used a sample of 1000 Australian companies listed on the ASX, but 965 were used since four did not provide importantly required information in their annual report and following elimination of those without full set of figures to test the models. The authors found a positive correlation between more frequent board and audit meetings and more disclosure about the impacts of AIFRs. Higher level of disclosure was also found in companies which had smaller audit committees and smaller proportion of members with accounting and finance expertise. The authors hold that firms do not reach full disclosure of information which is necessary to maximize firm value. Two theories put forward to explain the disclosure of information include the legitimacy and political economy theory. While the latter holds that the political, social and institutional framework in which events take place need consideration while studying the economic events, the former considers the implicit social contract between the society and the company. It has been posited that companies have incentives in releasing information showing that they are not breaching the society’s expectations and norms. Agency theory also explains the disclosure aspect and theorizes that companies may withhold information to have the market prevented from monitoring their performance, and this creates ‘disclosure agency problem’. The researchers find evidence for superior governance structures among higher-level disclosing companies. These companies performed better in respect to diligence in board and audit committee, and quali
Walmart’s Growth and International Experience Globalization has become an important strategy for firms to expand their operations. Normally, businesses go global to either escape from threats in their domicile locations or to take advantage of opportunities in the global markets. Walmart is one company that internationalized its operations due to threats in the local market brought about by the recession in the US in 1990s. In addition, the company had grown tremendously and there was need to venture into other markets to diversify its operations. Generally, companies go global through various means including franchising, exporting, joint ventures and foreign direct investments. Walmart’s initial strategy was to enter into joint venture with foreign market companies and prioritized on nearby countries like Mexico, Canada, Brazil and Argentina, where it easily implemented its low-price model targeting low-income groups. This success prompted the company to venture into Asian and European markets. However, despite smooth sailing in UK, cultural differences and language barrier worked against the company in China, while government restrictions and non-responsive consumers affected its success in Japan, Korea and Germany. Understanding the foreign market’s culture and undertaking environmental assessment are important for successful entry in international markets. This is what made Walmart to later succeed in China by adopting to the Chinese way of doing business and engaging Chinese to run its operations in the country. Strategies for Massmart’s Growth in Africa Massmart’s success in African market emanated from its low-price business model and viable strategies it adopted. The retail chain had several wholesale and retail stores across Africa built around four core operation groups with dedicated lines of business. This division of businesses to separate units or groups enhanced decentralization of decision making process based on each division’s operation needs. Moreover, the chain capitalized on high volume of sales by setting low-margin policy and low-cost distribution of branded goods across its market portfolio. Massmart also believed in technology as a driver to improved service delivery to its customer. Lastly, the company invested heavily on business expansion, which acted as a catalyst for its growth. Walmart’s Acquisition of Massmart Being one of the largest chains in international markets and with the experiences faced when venturing to those markets, Walmart had identified African market as very promising. The company identified Massmart as the best channel to enter into African market, more so given that both companies had identical business model of low price. Generally, Massmart was a giant chain in Africa, with stores in South Africa and other African countries. Walmart’s intention was to acquire Massmart and take control of operations, but that was not an easy task, as resistance was witnessed from the local stakeholders, more so from the labour unions and shareholders. The former were concerned with whet
The working capital trade-offs for each company In working capital management, two vital tradeoffs are present. The first one is profitability which diverges in reverse with liquidity. If the financial managers increase the quantum of investment in the current assets, then, it will result in an increase in the liquidity of the business but minimize the probable profitability as determined by the return on investment (ROI= Net Profit / total assets). On the contrary, if a business takes more risk, then there is a chance of higher profits or revenues. If a business is meeting its business needs by availing more credits from its suppliers, then it will run the risk of being not able to cater the fiscal commitments when the current liabilities become due, losing its loyal customers due to restrictive credit policies and there can be a decline in sales due to stock-outs. Prudent management attitudes towards these tradeoffs can be accomplished by maintaining opt level of current assets (Baker and Powell 2009:159). If we analyze the balance sheets of Tesco, Sainsbury and Marks and Spencer (M&S), we can find that these supermarkets are efficiently managing their working as their suppliers offer the major junk of finance which has in fact assisted them to fund their further growth, expand their operation and fund the non-current assets. In a conventional business, the working capital is defined as the quantum needed to finance debtors and stock after adjusting the credit extended by the suppliers. However, working capital management is entirely diverse in the supermarket business. In the supermarket business, at the check-out counters, the stock turns into cash but suppliers are paid not immediately but with liberal credit periods extending more than three or four months. Further, in the supermarket business, debtors are comparatively irrelevant due to cash/credit card sales and creditors surpass inventories by a huge margin. Hence, almost all the supermarket balance sheets in the UK will reveal a negative working capital need. For investment in fixed assets or non-current assets by supermarkets, generally, liberal trade credit provided by suppliers has employed the source of providing finance for the same (Plender et al 2005). For example, Tesco’s group sales for the year 2012 were £72 billion and its UK sales were £42.8 billion which is about 66% of the group sales which is rising much quicker than the UK’s economy. It is to be noted that the amount to be paid by Tesco, Sainsbury and M&S to their trade creditors has soared at a rapid speed as compared to their inventory value or sales in recent times (Plender et al 2005). Inventory vs Trade Payables of Tesco, Sainsbury and M&S               Inventory  Trade Payables Company Name  2012       2012                                    £m                           £m                        Tesco         3,598      (11,234)       Sainsbury     938        -2740
Introduction The story of Siddhartha represents the spiritual path of any human, regardless of their faith. The experiences that an individual gets and the comprehension of the being constitute the journey to self-knowledge. The first part of the paper will focus on the study of Siddhartha’s character throughout the seventeen stages of the monomyth. The second part of the assignment will apply those stages to the analysis of the life of the imagined character. The purpose of this piece of work is to observe the phases an individual goes through towards their final destination, final goal. The Call to Adventure Siddhartha lives a good live, practices meditations, and is loved by everyone. People who interact with this young man and who surround him find joy in him. For example, his father always finds happiness in Siddhartha, his mother, in turn, watches his every single step with love. However, Siddhartha does not share the same feelings about himself. As the book states, he “was not a source of joy for himself, he found no delight in himself” (Hesse 3). Thus, the young man found discontent within himself, and he could not understand what would satisfy him and what would bring true hoy. It is possible to note that the call to adventure happened to Siddhartha when two Samanas were traveling through his town. In their appearance, Siddhartha saw the current salvation for that moment. He has decided to follow their steps and to go live with Samanas in the forests. By that moment, Siddhartha had a solid decision that there is a need for a change and self-acknowledgment journey for him. Refusal of the Call The stage of the monomyth, in which the character refuses to regard the call for adventure, happened to Siddhartha only slightly. He was continually asking himself many questions, to which he did not have answers. The young man was not sure which path would be the best for him to follow, which represents the refusal of the call for this character. Before the Samanas visited the town, the man did not take any action for a change, although the questions were fulfilling him. As he says about the heavenly world, “often, it seemed near, the heavenly world, but never he had reached it completely, never he had quenched the ultimate thirst” (Hesse 4). Siddhartha was not sure if he can reach the heavenly world, and when one moment it seemed so close, it was still not entirely understandable by him. Thus, it is interesting to observe the inner wanderings and hesitations of this man, all of which would eventually lead him to accept the call. Supernatural Aid In the case of Siddhartha, no supernatural or mysterious help was given to the young man. However, one might notice that Govinda became a strong support for Siddhartha throughout his way towards further stages and final knowledge. It is interesting to mention that the book often describes Govinda as Siddhartha’s shadow, like something intangible that always follows you. Govinda decided to become one of Buddha’s disciples, and Siddharth
Following the publication of the scholarly works such as the Great War and Women’s Consciousness by Claire Tylee’s, other feminist scholars such as Angela K. Smith emerged to provide an expanded investigation and a critical assessment of various writings on the roles of women in the First World War authored by women scholars. While Women Writings on The First World War provide an anthology of manuscripts, which are not published addressing various political voices of women struggling to live in a society dominated by male chauvinism, the book The Second Battlefield: Women, Modernism, and the First World War evaluates and/or assesses various terrains that women walked through during the First World War. This assessment helps in laying a theoretical background on the contributions that are made by women in the development of literature on war history. The evaluation and assessment are conducted in relation to the stingy and scholarly troublesome concept of modernism. In The Second Battlefield: Women, Modernism, and the First World War, Smith develops various themes related to women’s contributions in war with particular reference to the First World War. The first theme is the connection of writings of women on the subject of the First World War and the modernism theoretical constructs. Another important theme is the need for placing emphasis on gender issues that are prevalent in the modern world upon drawing from the role of women in the social developments showcased during the First World War. Development of the two themes is supported by information drawn from a myriad of letters coupled with unpublished diaries. The selection of sources to support scholarly arguments introduces major weaknesses in terms of reliability of sources to give credible information to the arguments in a bid to provide solid scholarly evidence supporting the claims advanced by Smith. However, thematic issues developed in the book are essential in helping to evaluate the roles played by women since the First World War in shaping the world order in the context of modernist theoretical paradigms. This way, the book aids in triggering different paradigms for searching new mechanisms of women’s expression in a free and transparent society prescribed by the theories of modernism. This gives the book the strength of contributing to scholarly development of women’s contribution in modernism. In the development of the first theme, Smith depicts the First World War as the foundation of the development of feminism. She is quick to point out her inclination on feminist arguments by subscribing to the school of thought of equal social economic and political rights of women, which were brought into societal limelight during and after the First World War. She views various writings on the roles of women in the First World War as essentially reflecting and supporting the concepts of female modernism. This assertion is evident based on her argument that war experiences “influenced the development of female modernist practice, opening up a pathway for a diverse range of different experimental discourses 1 . This case implies that, through the First World War experiences, wom
An expert witness is an individual with either specialized skills, knowledge, or training who testifies for the defense or prosecution. Expert testimonies are complex and technical facts presented to the court system when there is no expert knowledge in a court case. Expert testimony is different from other types of testimony (Freckelton, 1996). Expert witnesses cannot be compelled to testify. Besides, expert witnesses are compensated for the services provided. Expert witnesses can be professional witnesses who have perfected their performance in the court through rehearsals to present their evidence and accomplish the optimal effect. Contrary, normal witnesses do not have incentives for presenting their testimony in favor of either side (defense or prosecution). Like the normal witness, expert witnesses take an oath to present what is true regarding the case (Robertson, & Vignaux, 1995). However, the experts have pressure to make the case favorable to the party instructing them. Due to the pressure, experts may present testimony that is either deliberately false or, though accurate, deceptive by omission. The first case that was linked to the admissibility of expert evidence was Frye v. the United States, in 1923. In Frye, the court held that for a specific scientific testimony to be admissible as evidence, the testimony should be recognized in the scientific community. The second case was Daubert v. Merrell Dow Pharmaceuticals, in 1993. In this case, the court held that expert evidence should be based on a reliable footing and applicable to the issue at hand. The third case was General Electric Company v. Joiner , in 1997. Joiner reinforced the authority of the judge in issues of expert testimony by providing a deferential abuse of discretion standard. The fourth case was that of Kumho Tire Co. v. Carmichael , in 1999. The Kumho case expanded the use of Daubert and Joiner guidelines to any expert evidence. One significant standard addressing the admissibility of evidence is Evidence Rule 702. Evidence Rule 702 presents a guideline for qualifying expert witnesses and eliminating bias in expert testimony. Besides, Rule 702 expresses the need for reliability function against the design rule to balance the necessities of upholding an adversarial system and eliminating bias. The rule prevents judges from using speculations presented by experts because speculation is unreliable.