ShantanuT01/DACTYL-Pretraining huggingface dataset:
Executive Summary Bitcoin is becoming more popular in the modern world. Some predict that this cryptocurrency will replace money in the future. However, at present, the use of Bitcoin is associated with numerous concerns related to accounting information systems. One of these problems is the lack of transparency. One of the elements of accounting information systems is data related to organizations and their activities. This paper includes a brief discussion of this issue as well as a recommendation aimed at adding more transparency. The link between Bitcoin and reputable banks is a key element of this strategy. Introduction Bitcoin is one of the most famous cryptocurrencies in the modern world. Some see it as a revolution in the world of money since it is not based on any physical object and is completely digital (Raiborn & Sivitanides, 2014). Others argue that this cryptocurrency is a major fraud or that another financial bubble will lead to financial losses. Many Bitcoin enthusiasts claim that it is the currency of the future. However, recent research has determined that Bitcoin use is not growing as fast as other alternative payment methods. For example, mPesa is one of the fastest-growing payment systems in Kenya. The adoption of Bitcoin is twenty times slower than mPesa use (Böhme, Christin, Edelman, & Moore, 2015). Irrespective of these views, Bitcoin is now used in many settings. Therefore, many businesses and policymakers have begun discussing possible ways to update accounting systems to ensure the safe use of the new cryptocurrency. This paper addresses one of the issues related to the use of Bitcoin in terms of accounting information systems (AIS). Major Peculiarities of AIS An Accounting Information System “collects, records, stores, and processes accounting and other data to produce information for decision-makers” (Romney & Steinbart, 2015, p. 36). An AIS includes six components: people, data, procedures, software, information technology infrastructure, and internal controls. All these elements are equally important for the effective functioning of the system, and Bitcoin use is associated with certain concerns in many of these areas. For example, it is unclear how to classify this asset or at which point it is necessary to value bitcoins. This paper will focus on one of these elements. Data on companies and their activities are an important aspect of an AIS, as this information is valuable for partners, investors, regulatory bodies, and the public (Raiborn & Sivitanides, 2014). In the modern world, this information can have a significant impact on business activities as well as the development of the global market. For example, the case of Enron suggests that improper management of this information or the lack of such data can result in a substantial financial crisis affecting many businesses and even countries. Bitcoin is often regarded as a platform for illegal activities, as users’ privacy prevents third parties from receiving information abo
Yosa Buson’s haiku “ Listening to the moon ” follows the classic Edo traditions in form and meaning. It consists of three lines, follows the general traditional rhythm, includes the reference to the season, and provokes philosophical thoughts. It is hard to tell whether the original had exactly a 5/7/5 syllable structure, but the available translation slightly deviates from it to 6/8/6 (“Haiku: An Album” 946). However, the number of lines and the rhythm still make it close to the traditional haiku form. Buson is one of the famous Japanese haiku poets of the Edo period. The common theme of that time’s literature included a description of nature, which is clearly seen in “Listening to the Moon” (“Haiku: An Album” 946). The poet emphasizes the sounds to bring the reader into the philosophical mood by writing about “gazing at the croaking of the frogs” and “listening to the moon” (“Haiku: An Album” 946). He suggests listening to the silence since the skies cannot make any sound and watching the natural noise although it can’t be seen. Sometimes being quiet provokes inner dialogues and teaches a person something new about themselves. Japanese people traditionally watch nature during this season and reflect on their lives and future plans. The haiku also mentions a “field of ripe rice,” so Buson is likely describing autumn (“Haiku: An Album” 946). The fields are alive and mature, the frogs create monotonous background noise, and the moon is shining its light down on the ground. Buson spent much of his early years travelling before he settled in Kyoto and concentrated on poetry (Dougill para. 1). Perhaps, haiku’s philosophical nature helped him to reflect on his life and see future plans clearly. Some readers may find an opportunity to slow down, imagine the ripe rice field, and listen to the moon while considering their goals. Haiku poets did not put clear directions or lessons into their literature creation. The point was to encourage the reader to think and reflect. Works Cited Dougill, John. “Buson on Kyoto.” Writers in Kyoto , 2016, Web. “Haiku: An Album.”, p. 946.
Myths about Serial Killers The serial killers researched and presented in the killers list play well into myths presented in the article. For example, Gary Ridgway clearly fits into myth two as he is a white male in his thirties who killed around his home area. He was also a religious fanatic who specialized in killing prostitutes. These characters play into myth three as shown by Fox and Levin (1999). His other traits like early behavioural problems, lack of remorse, and insatiable sex drive all play into the myths. Despite being a poor student, he was intelligent enough to avoid being caught by police and was even able to fool the polygraph. It was not until the discovery of DNA that police were able to link him to his past crimes. The other serial killers presented in the killers list also conform to the stereotypes presented in Fox’s and Levin’s (1999) article. For instance, John Gacy confirmed the stereotype that all serial killers are unusual. He had random blackouts and seizures, and obesity resulting from a heart condition that kept him out of sports. Just like all serial killers, he had a bad childhood. His father was alcoholic and abusive. He was careful to avoid being caught (Fox &Levin, 1999). Social constructivism is the best perspective to look at serial killers. This is because it “constructs” reality of the crime by linking the serial killer to his crimes as opposed to the positivist approach that seeks to explain the behaviour of the serial killer by suggesting influence from external forces beyond his control. Positivism does not add any value to scientific knowledge. Crimes in Serial Killing The most typical crimes involved in Serial killing includes: rape, sodomy, mercy-killing, torture, and mutilation of victims. Although these could be the most mesmerizing kinds of serial killing, they are hardly the only ones. Many serial killer cases involved the use of a knife as evidenced by s
Modern historians and sociologists focus on the education of women in Confucian cultures. According to a popular stereotype, it was only supposed to reinforce the strict gender roles of these societies, especially the subservient position of women in families and communities. Nevertheless, this assumption does not take into account the complexities of Asian societies that can differ from one another in terms of political, social or economic relations. Secondly, this view overlooks the possibility that women could resist some principles of Confucianism. They could be aware of their disadvantaged position in the community. This paper is aimed at showing that Confucian education could indeed reify the dominant power structure or the idea that men should play the main role in family, government or organizations; however, at the same time, it enabled women to challenge popular perceptions of gender roles. This is the main issue that should be examined in more detail. Scholars are very cautious when using the term Confucian education because it is very ambiguous. This concept can be defined as a set ethical and political principles formulated by Confucius and his followers (Ko, Haboush, & Piggott, 2003, p. 3). However, this philosophical and ethical underwent significant changes when it was adopted in Korea or Japan (Ko, Haboush, & Piggott, 2003, p. 3). So, Confucian education can take many different forms. It has to be admitted that to some degree, Confucian education can make women comply with existing social norms. For examp
Background The case presents an ethical dilemma among top management in Almond China. One side (Chongqing Executive) is of the opinion that the company should avoid wasteful procedures and standards which among other things require that management should not bribe customers by giving them commissions or oversea trips in order to do business. Almond Chemical, the mother company located in Germany observes high standards of safety among employees, environment, product quality and proper disposal of waste. The challenge however arises when the company starts operating in China and a section of the executive thinks that there is no need to observe these standards and procedures in the Chinese business environment. Those in opposition think that they’ll be able to reduce expenses, get more clients and then make more profits by violating these standards. The other members of the board are against bending of rules in order to make quick profits (Xin and Haijie 2). What should Liu Peijin do? Liu Peijin, the President of Almond China is in a tricky situation. His conscience and belief in adherence to procedures and ethics have been defiled by the board which thinks that for them to get orders; they should bribe customers with commissions and trips to Europe. Peijin should accept his colleagues’ suggestion because of two reasons. One, he is the only person on the board supporting the safety and ethics standards. This means that, as an individual he cannot oppose a complete board which is already determined to violate ethics and safety standards. What are the problems in this case? There are several problems presented in the case. To begin with, the company has not been running at a profit because of its strict procedures which demands that the company maintains high standards of safety like workers putting on expensive helmets from Europe and proper disposal of MDI wastes. As alleged by some of the executives in the board, the company is spending a lot of money on precautionary measures which do not generate income to the company. Secondly, the board members are required not to give bribes or any other inducement to get orders from customers according to rules of the company. However, the Chinese situation is different because companies have to give bribes to customers in form of trips abroad or commissions in order to make sales. It is obvious that without bribing Almond Chemical China will not be able to make any major sale in China. Thirdly, members of the board have different perspectives on how to go about the whole issue. On one side is Schulman Dolf (Vice Chairman of the Venture and Vice President of Business Development) and other members of the board who think that they should go ahead and give bribes to be able to do business and Liu Peijin who thinks that they preserve the integrity of the organization by not giving bribes. He maintains that the company should continue with safety measures within the company and to the environment because of a situation he witnessed in the past when an accident took place in the company he was wor
Introduction The sphere of tourism is reliant on the environment of the sites in which the visitors are interested. Therefore, the preservation of these territories is crucial to preserving their profitability and public appeal. Nevertheless, the growing tourist industry has been examined by scholars and found to be extremely damaging to plants, animals, and people of the visited regions. Throughout history, popular tourist activities have been disturbing the wildlife and affecting communities that cannot resist the pressure from businesses. The idea that tourism helps countries and cities to improve their economy also weakens people’s arguments against increasing the sphere of traveling and sightseeing. One can provide innumerable examples of tourist activities disturbing the environment. Some of these influences are local, while others often reach a global scale. Wilson and Verlis, for example, explore the southern Great Barrier Reef – a place where thousands of tourists travel every year to look at one of the world’s wonders (239). However, what these people leave behind them damages the reef – marine debris near this and similar attractions lead to the depletion of wildlife and destruction of coral reefs. As a result, the source of fascination (and, thus, profit) disappears as more tourists enter the region. The problem of pollution is not confined to such landmarks as the described coral reef. The effects are similar – people who enter new territories often exhibit behavior that produces waste, pollutes the air and the water, and changes wildlife’s natural order. Companies do not prevent this behavior and even contribute to it by expanding the tourism industry and virtually rebuilding environments to suit their need for profit. Looking at the issues and results of tourism, the question of nature preservation arises. It is vital to determine what changes in policy and people’s knowledge about the environment have to be introduced in order to stop the industry from destroying what is left from sites affected by tourism. Moreover, one should also examine how these improvements can be implemented to provide successful results. Stefănica and Butnaru explore the beliefs of modern tourists towards environmental preservation, noting that most of these people can a
Industry: cyclicity, seasonality, ease of entry/exit   * Sales in the soft drink industry have been on the decline since 2004. This is unlike in the 1990s, when the main industry players enjoyed increased market share and sales volumes. However, in recent years, consumers have tended to shy away from fizzy, sugary drinks and now prefer drinks that connote a healthier image. For this reason, there has been a dramatic increase in the demand for and sales of teas, water, as well as other noncarbonated beverages, even as the sales for carbonated drinks continues to plummet.   * The decline in the sales of soft drinks can also be attributed to increased competition as an increasingly higher number of players have entered the soft drinks market. As a result, a lot of effort has been put towards the advertisement of soft drinks products in the hope of seizing a position of the market share from competitors, even as the market size for carbonated soft drinks continues to shrink year after year. At the same time, there has also been an increase in the number of substitute products in the market, thereby giving customers more options. Changes in lifestyle and cultural preferences have also affected sales in the soft drink industry.   * These beverages are available in bottles, cans and fountain, and this gives consumers a variety of choices.   * The soft drinks industry in the United States is valued at $60.3 billion.   * Carbonated beverages are commodities that people buy only when they need to consume them. There is no particular trend for the purchase of the commodity, although there is a variety of different drinking methods or time of needs (for example, during parties, on holidays, or movie trips)   * The soft drink industry is characterized by brand loyalty and as such, companies in this industry are always trying to reach out to new markets in a bid to increase their sales revenue.   * In the past years, soft drinks manufacturers have tended to manufacture products that are high in fat and sugar but due to increased consumer awareness on the need to consume healthy foods, most of these companies have had to start producing healthy soft drinks. Some of the new ideas that have cropped up include low-calorie drinks, sugar-free drinks, drinks with added fiber, drinks that have been infused with green tea, as well as drinks with added antioxidants.   * The industry tends to be Cola flavored dominated (80% of coca-cola 55% of Pepsi cola brand beverage volume) top ten brands account for 73% of soft drinks sales in US   * It has proved hard to enter into this industry because: -There are well known and established brands in the industry, and these tend to be very competitive in a bid to protect their market share.
Introduction and description of scenarios When a company faces a situation in which various types of options and conditions are put forth for selection, this is called decision-making. The process of coming to a decision regarding a subject may be commenced through either logical verification or commonsensical conjectures where the companies, as well as their managerial departments, take risks being unaware of what the results or consequences might happen in the end. In the case of contracts and sub-contract of supplying certain materials or components, the process of decision-making is followed. It has been a practice to outsource for the purposes of reducing costs as well. However, this increases dependence on contractors and reduces to some extent their control on the quality of the components. The last factor is a great risk to the company’s status and wellbeing. The opportunity cost approach to this type, which is obtained from alternative uses of the productive capacity, is released as the result of the subcontracting making of the components. As a matter of fact, this is a case of outsourcing where relevant costs analysis is carried out. Outsourcing is the ordering of goods or labor from outside the vendor manufacturing plant. In such a case, the company is intending to outsource the production of 3000 containers from the Storm Containers rather than producing internally or contracting the Storm Containers’ to repair the existing ones. The options available to the company do nothing and continue operating within the current situation. It means, buys at £300,000, or carry out repair work on old containers at £ 87,500. Non-financial factors will be also considered as the necessary ones dealing with this issue. Discussion of costs to be included or excluded Costs influences price because they affect supply. The lower the costs of producing a product relative to the price customers pay for it is, the greater the quantity of a product the company is willing to supply is. Managers who understand the cost of producing their companies’ products set prices that make the products attractive to the customers while maximizing their companies’ operating incomes. In computing the relevant costs for a pricing decision, the managers must consider relevant costs according to their true value. Surveys of how managers make pricing reveal that companies weigh customers, competitors and cost differently. Companies selling similar commodity-type products as what, rice and Soya beans in highly competitive markets have no control over setting prices and must accept the price determined by a market consisting of many participants. Cost information only helps the company decide on the output level that maximizes its operating income. In less competitive, such as for cameras and cellular phones, products are differentiated and all three factors affect prices; the value customers place on a product and the prices charged for competing products affec
Sometimes, medical workers are confronted with moral dilemmas when treating patients. Kuczewski and Blair (2021) presented a case of a health professional coming to conflict with the ethnic perspective of their employer. A private healthcare company recruits personnel to deliver medical services to prison detainees. One of the requirements is participation in the execution of convicted criminals. The authors comment that there is a medical obligation to respect patients’ human rights regardless of work instructions. My position on the conflict between moral values and employer’s healthcare requirements is that human health and basic decency come first. The authors of the case follow the viewpoint that all health professionals ought to place morality before duty, giving three ethical arguments. The first one is that medical workers “can, in no way, be agents of punishment, either by directly or indirectly facilitating neglect or inadequate care” (Kuczewski & Blair, 2021, p. 13). The second argument is that the person at the focus of the case should have the ability to send a patient to the hospital despite the demands of the administration. Finally, all health professionals should be vigilant for immoral conduct and refrain from cooperating. All these points are ethically valid because they follow the principle of prioritizing morality above the employer’s instructions. The authors also refer to international law for appropriate legal reasoning. Kuczewski and Blair (2021) quote the twenty-fourth session of the UN Commission on Crime Prevention and Criminal Justice, which explicitly obliges physicians to “advocate for their [patients’] health-related needs and basic human rights” (p. 13). It is also a point of a professional code conflict. Whereas capital punishment is legal in the United States, health professionals are prohibited from participation in the execution (Kuczewski & Blair, 2021). However, if the employer assigns such a person to alleviate the suffering of the patient, a conflict emerges since it is their responsibility to deliver healthcare services indiscriminately. This particular case involves a physician facing this dilemma, yet such a scenario also applies to my role as the nurse practitioner as I may be employed and requested to engage in unethical behavior as well. In my opinion, health professionals should be allowed to work in a facility that administrates lethal doses to convicted criminals. Yet, they should be removed from the actual process of execution. If the employer compels them to participate, they should have the right to refuse. My position is supported by legal,