ShantanuT01/DACTYL-Pretraining huggingface dataset:
Exploring the elements of the accounting equation is a crucial step toward developing a sustainable approach for using the available resources and introducing the principles of cost-efficient management of an organization’s assets (Warren, Reeve, & Duchac, 2017). Herein lies the importance of learning about the definition of assets, liabilities, and equity as the crucial constituents of the equation. However, to create a sustainable method of arranging and using the corporate resources, one must not only be able to identify the essential components of the accounting equation but also study the unique characteristics of the target market. thus, the factors that will contribute to the further development of the corporate financial strategy, including the approach toward reducing possible expenses, the framework for managing possible risks, and the design of the appropriate exist strategies in case of the further failure to introduce the company successfully to the target market, can be identified (Gaudecker, 2014). The existing classification of the concepts listed above, in turn, allows for an in-depth insight into the nature thereof. Consequently, a more elaborate framework for allocating the available resources can be designed. For example, by drawing a line between fixed and current assets, one can explore the opportunities for developing a specific strategy for spending and allocating the available resources (Onut, 2017). The exploration of the types and forms of liabilities, in turn, sheds light on the issue of possible expenditures and the risks to which a company may be exposed in the realm of the global market. The classification based on the maturity of liabilities, in turn, helps design a sustainable approach toward managing the corporate expenses (Poledna & Thurner, 2016). Furthermore, the connection between the length of a particular liability and the company’s operating cycle can be drawn. The specified step will allow designing the approach toward managing the corporate liabilities based on the principles of responsibility, at the same time making sure that the available corporate assets are allocated appropriately and that every domain of the firm’s operations is funded accordingly. For instance, it may be required to focus on financing R&D-related and marketing processes within the organization while the current liabilities mature. Thus, the premises for a reasonable allocation of the company’s financial assets are created. Finally, the concept of equity needs to be addressed as a crucial component of the accounting equation (Juarez, 2015). Therefore, Simini’s statement concerning the use of a balance sheet as a tool for identifying both problems and opportunities seems quite legitimate. Since a balance sheet not only incorporates the elements mentioned above, i.e., provides a detailed account of the available assets, corporate liabilities, and the company’s equity, but also shows the connection between the specified elements, it serves as the foundation for making financial forecasts and defining both problem areas and the issues that require further exploration for gaining benefits in the future, such as possible investm
Uber Technologies Incorporation is a leading American firm in the technology industry. The company is headquartered in San Francisco. It is known for its famous Uber mobile app (‘Uberworld’ 2016). The application allows individuals to get transportation services to the nearest driver. The chauffeurs are informed about the location of the customers. The app is able to calculate transportation cost ( Uberworld 2016). This company operates in a unique industry that might be hard to analyse. This is the case because Uber is a revolutionary firm that has disrupted the transportation industry. This fact explains why several scenarios characterise Uber’s industry. To begin with, the industry is associated with the use of technologies to transform the manner in which people travel from point A to B. The industry is defined by the use of modern technologies to connect passengers and drivers (‘Uberworld’ 2016). That being the case, the industry has borrowed numerous ideas from the technology sector. Since this is a disruptive technology, Uber must embrace different strategies in order to compete with more players in the industry. Uber’s Long-Term Vision The mission statement embraced by Uber can be used to understand its long-term vision. The firm’s mission is to make transpiration reliable for every person across the globe (‘Uberworld’ 2016). Through the use of this mission, Uber plans to attract more clients and deliver reliable transportation to them. The ultimate goal is to ensure more people acquire their primary needs and go wherever they want within the shortest time possible. In the autonomous or self-driving society, Uber is expected to opera
The period during the late 1920s turned out to be a significant challenge for the United States. It was remarkable due to its unpredictable and influential economic changes that determined the quality of national and international relationships. According to Irwin, “by mid-1920, prices, output, and employment were all plummeting” (1). Despite the fact that the American economy had achieved considerable success and growth, the stock market crash in 1929 dictated new rules and defined new problems. The country and the government were not ready for new prices and requirements, and millions of Americans crossed the line of poverty in a short period of time. It was hard to control and distribute wealth priorities, and farmers were in need of new resources. As a result, trade problems, speculations, and unfair judgments grew. Instead of enjoying the achievements of “roaring twenties”, millions of farmers, immigrants, Black Americans, and industrial workers experienced serious challenges based on increased inequality and legal prohibitions (2). American society faced farming and trading changes, poor regulations, public concerns, wrong financial decisions, and judgments, which resulted in new economic weaknesses and the stock market crash in the late 1920s. As a rule, economic problems do not occur accidentally, and there are many reasons for situations, decisions, and outcomes. However, in the case of the United States, its economic weaknesses were hard to recognize and solve in order to predict a coming crisis. To control employment and provide native citizens with solid working opportunities, the government signed the Immigration Act of 1921 and limited the presence of immigrants to 3% (3). Therefore, the relationships between immigrants and native-born citizens were properly regulated and did not influence the economic situation. However, immigration was not the only threat to the American economy. Many workers (usually immigrants) were involved in old industries, like building, mining, and textile, and received low salaries (4). They were not satisfied with the prosperity that was frequently declared in the 1920s United States. In addition, the government was obsessed with recent achievements and manufacturing discoveries but failed to develop new regulations and acts in terms of which the protection and stability of every citizen were possible. During the 1920s, agriculture was the field that experienced a number of changes and negative outcomes in the United States. Farmers produced more crops than it was needed for the country.
Introduction Marketing is a critical component in business performance. JC Penny is one of the companies that have recognized the significance of effective pricing. The company recently developed a new pricing strategy (Anderson, 2012). The fundamental objective of this strategy is to increase the customer base. Apart from this, the company seeks to establish a strong and renowned brand. Companies have undertaken transformative initiatives to enhance their competitiveness. Observably, most clients would be attracted towards goods that sell at lower and competitive prices. This paper analyzes the recent pricing strategy of JC Penny. Additionally, it examines the likelihood of success of the new pricing strategy. Background of JC Penny and Its Department Store Industry JC Penny is remains as a holding business organization. The company got its incorporation in 2002. Evidently, the firm operates as a major retailer. It has approximately 1102 departmental stores. These stores are present within 49 states (D’Innocenzio, 2012). The basic business processes involve the sale of merchandise and other critical services to different clients. These processes are procured through the departmental stores. However, the company also applies online marketing to sell most of its products and services. The company deals in a wide range of goods. These are meant for beauty and cosmetic purposes. Some of these include apparels, different types of footwear, and accessories. Moreover, it is also evident that the company deals in jewelry products and other properties meant for interior design. It is important to note that these diverse products are found within different departmental stores owned by the company. Nonetheless, the company has certain stores that act as a one-stop point for shopping to all customers. There are several kinds of distribution initiatives undertaken within the store facilities. Generally, the company has made tremendous achievements. For instance, it obtained the global entitlements for the “Liz Claiborne family of trademarks” and associated intellectual property in 2008 (Anderson, 2012). In addition, the company has been able to acquire the U.S and Puerto Rico “rights for the Monet trademarks and related i
Introduction It is a simple truth that individuals have preferences with regard to all creatures on this planet–including our fellow human beings. Sexism and racism are the two most common forms in human culture. Nowadays, with the invention of creative technology AI (artificial intelligence), a new form of discrimination—speciesism comes to the world. Philip K. Dick, in his science fiction novel, Do Androids Dream of Electric Sheep , discusses the issue of AI in an imaginary world. By comparing this publication in 1968 to Shakespeare’s Othello , written in the 16th century from characters, plot, settings, and imagery, readers can understand that discrimination will lead to tragedy ends. Othello as a powerful Moor, just as the lonely android Rick Deckard being treated differently in his world. It looks like discrimination is always in humans’ culture. It had caused numerous tragedies, and it definitely would cause more in the future. Although it is difficult to achieve the absolute equity in the world, at least racism is no longer a problem in the world of Do Androids Dream of Electric Sheep . I believe that there will be a more equitable world in the future. Brief Summaries Shakespearean Othello and Phillip K. Dick’s Do Androids Dream of Electric Sheep are two different stories, with centuries of evolution and development separating them. One is a poetic tragedy set in 16th century Venice, while the other is a science fiction novel set in the far future. Othello is a tragedy of a man who perceives himself as an “honorable murderer.” He tried to assimilate into a culture foreign to himself and pursue his love of a woman, only for him to fall to plots, schemes, machinations, as well as various racist innuendos and undertones that slowly warped his perception of himself, Desdemona, and the relationship between them. The hero is both similar and different to Greek tragedies in that he possesses a fatal flaw, but is not portrayed as a victim of circumstance and fate. Instead, in many ways, Othello is the engineer of his own destruction. He kills his beloved Desdemona and then ends his own life, succumbing to his weaknesses as well as the influence of a corrupt society around them (Shakespeare). Do Androids Dream of Electric Sheep is an exploratory tale, in which the main hero of th
I chose this topic because it highlights the issue of drug culture in higher learning institutions. Numerous studies have shown that negative effects of drug use lead to behavioral and emotional instability, disturbing cognitive functions. Substance abuse on college and university campuses has proven to have detrimental results, so steps must be taken in controlling and preventing the use of illegal drugs by students. Research has shown that drugs are used most commonly, in social settings and so, become very accessible. College and university students often get drugs from their peers, fellow students and share their own drugs with others (Rozenbroek and Rothstein 358). This makes illegal substances extremely accessible and allows for further spreading among student. Also, this sort of behavior leads to an intake of several different substances, which creates a mix of drugs and this is even more dangerous. Marijuana is the most accessible and often used drug among college students. The effects that it produces are immediate and are relatively long lasting. The damage that is done to health and mental capacities of a person are not directly observed or noticed by the users and this makes the drug even more popular. The opportunity to be used almost at any location and a chance to control the effects, make it possible to use in many social settings and with different people. It has been shown that cannabis and other drugs lead to an increase in social behavior, students being less motivated and experiencing memory and concentration loss. In some cases, it has alienated people who developed anti-social tendencies where people become isolated and engage in drug use. This majorly impacts the work and studies at educational institutions, as students get low grades on tests and cannot retain the information. Use of drugs is mostly caused by social cues, easy access and peer influence. Students have been shown to crave and use marijuana and other illicit drugs in groups and settings where their friends are already involved in the usage. As marijuana is the most commonly used drug in colleges or universities, the effects have been illustrated to fall within a great range. Those who use marijuana socially, exhibit tendencies to get involved in more risk taking behavior and relations with people who are not well known. It has also led to promiscuity and irresponsible behavior among groups of marijuana users. Social use has a direct linkage to mental instability that the drug produces. People have experienced irritative behavior, emotional lack of control and mental instability. Some studies have displayed that while using marijuana, the brain develops in a different way and thus, leads to diversion from norms in the uptake and comprehension of information. There is also a higher chance of developing mental disorders, such as depression and anxiety. In turn, this can cause alcohol abuse and students are more susceptible to develop a higher dependency level (Buckner and Ecker 827). In relation to education and drug effects, students have been shown to be signifi
Introduction Koslowski (2009) observed that one unresolved question among the scholars of international relations revolves around the increase in cross-border migration and the resultant impacts on national and international security. The threat of migration and human mobility has become real and is closely linked to the broadening issue of cross-national security across the globe. The study of human migration right from the pre-world war period reveal a substantial number of push and pull factors. Therefore, it can be argued that migration is a complex exercise and the issue of security is one of the main impacts of human migration, especially at the international level where populations migrate from one country to the other. The issue of security as it appertains to international migration is quite elusive. It revolves around the pressure that comes with the immigration of populations into a certain state. Therefore, migration forms a pertinent question of the political agenda of most of the states that are affected by the contemporary migratory trends that are being witnessed in the world today. One critical thing to note about human migration in the contemporary global environment is that migration, whether legal or illegal, is one of the factors that promote human insecurity across the globe. An example that can be adopted is the September 11 2001 terrorist attack in the United States that was pulled by the volunteer terrorists travelling in the plane (Tirman 2004). This has resulted in the new security agenda concerning the manner in which different attributes of intelligence can be deployed in international migration to minimize the issue of insecurity that comes with migration. This paper explores the issue cross-border migration as one of the key factors of insecurity. The paper focuses on the cross-border problem between the United States and Mexico. Of greater essence in the paper is the discussion about the intelligence tactics that are used to solve the issue of illegal migration in the border between the United States and Mexico; that is, the physical wall between the two countries. Mexico- United States border problem According to Danelo (2008), the border between the United States and Mexico is one of the most insecure places in the entire region of North America. Romero (2008) observed that this is one of the long-held conflicts that involve a developed and a developing state. The geographical proximity together with the long standing variations in the economic and social statuses between the United States and Mexico results in the mobility pressure in the borders of the two counties. A large part of the United States borders Mexi
Denazification The post-WWII Germany exerted tremendous efforts toward implementing the program of denazification. The Allies mandated the elimination of the National Socialist ideology from the social, cultural, economic, and political spheres of German life (Taylor 11). The program started with the issuance of the Potsdam Agreement after the end of WWII (Taylor 11). Even though initially it was planned to transform only the German legal system, very soon after its initiation the meaning of the word “denazification” changed and it started to include the complete transformation of many aspects of German culture and removal of the Nazi symbols (Taylor 13). The attempt to get rid of all traces of Nazism aimed to transform Germany into a democratic state and to prevent history from repeating itself. Auschwitz One of the important Nazi landmarks that survived to this day is the Auschwitz concentration camp. It is the group of concentration and extermination camps constructed for the execution of Polish prisoners on the territory of Poland annexed by Germans during the Second World War (Snyder 21). According to British historian Laurence Reese, more than one million people were killed in Auschwitz (qtd. in Snyder 29). He also estimates that 90 percent of them were Jewish. Other prisoners of the camps included Poles, Romani, Sinti, Russians, and Ukrainians among other nationalities (Snyder 29). Those prisoners who were not executed in the gas chambers were subjected to horrific medical experiments. Many others were dying from starvation and diseases. On January 27, 1945, the Soviet troops freed the Auschwitz prisoners (Snyder 78). The camp survives to this day because it is considered the main symbol of the Holocaust, which helps new generations to remember the terrible legacy of Nazism and allows those who survived to recollect their memories of the camp liberation. Whether Auschwitz has to be Saved The recent 70th anniversary of the Second World War has drawn renewed interest to the question of whether Auschwitz has to be saved for future generations to serve as a constant reminder of humanity’s past mistakes (Engelhart par. 4). The importance of the museum is quite visible in the light of the number of visitors of the museum that was around1.5 a million people in 2014 (Engelhart par 4.). However, the overall fiscal shortages of the historical site’s funding, which slowly increased over the last few decades, call into question whether Auschwitz is worth keeping (Engelhart par. 6). Moreover, the decline of the camp’s physical structure due to the decomposition of wooden barracks calls for the costly renovation of the whole museum. Many crit
Facts This is a class action against the enforcement of Texas abortion laws based on their unconstitutionality. The specific grounds of inconsistency are that the laws seek to prohibit an attempt to obtain or the actual procurement of an abortion regardless of the circumstances with the exception of the special circumstance of saving the mother’s life. Enjoined to the suit was a doctor who was charged with violation of the said state abortion laws and was facing prosecution by the state through the district attorney. Also included among the plaintiffs was a couple who were married but had no children and they sought an injunction against the enforcement of these laws basing their argument on the unconstitutionality of these laws. On trial, the district court was of the opinion that the pregnant woman and the doctor had legal basis to sue and that they had a justiciable cause and therefore were entitled to a declaratory relief. The three-judge bench however found that the claim by the unmarried couple had no legal grounds therefore their prayers for an injunction was denied. The matter came up for hearing and trial in the district court. The trial court interrogated the various perspectives and legal opinions propounded by the district attorney and found the laws to be vague and therefore void. They did not reflect the spirit and intention of the ninth and fourteenth amendment and therefore, rendered unenforceable. The married couple on the other hand lost on grounds that the injunctive relief sought against the enforcement of the abortion laws was unwarranted. The district attorney has since appealed the ruling made in favor of the two plaintiffs while the married couple has also appealed on the ruling against them. The case is due for appeal in the supreme court of the United States Issues Does the provision prohibiting the procurement of an abortion under the abortion laws of Texas contravene the United States constitution? Is abortion a right within the construction and interpretation of the right to privacy under the constitution? Does the right to privacy a limits a states capacity to regulate abortion? Does the fact that the plaintiff’s pregnancy had terminated naturally before the Supreme Court hearing vitiate the validity of her suit? Is it justifiable to deny the injunctive relief? Rule The constitution does not expressly outline the individual’s right to personal privacy (Dershowitz 2001). However, the guarantee of certain regards of privacy exists within the provisions of the constitution as under first amendment as was the court’s decision in Stanley v. Georgia, 394 U.S. 557, 564, 89 S.Ct. 1243, 1247, 22 L.Ed.2d 542 (1969), in the fifth and fourth amendment’s in Terry v. Ohio, 392 U.S. 1, 8-9, 88 S.Ct. 1868, 1872-1873, 20 L.Ed.2d 889 (1968), the ninth amendment, the bill of rights and the fourteenth amendment. The fourteenth amendment under the precincts of personal liberty and state limits to legal action as well