ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction Frankel, Johnson, and Nelson attempted to provide not only the theoretical framework of how the non-audit services can be linked to the practices of corporate earnings management but also the empirical results incorporated in the authors’ study. There is a growing number of concerns about the degree to which practices of earnings management are related to fees auditors receive for the provision of non-audit services. In particular, those concerns relate to the fact that such practices can limit the boundaries of the auditors’ independence and, as a result, increase the amount of earnings management. In the situation, where auditor’s fee depends on the company’s executives to whom an auditor provides his or her services, it is reasonable to assume that financial encouragement and an increase in fee creates an incentive for auditors to assist and participate in earnings management. For that reason, there is several various initiatives from the governments and controlling bodies aimed at discoursing payments to the auditors for non-audit services. The objective of such initiatives is to regain the auditors’ independence and to increase monitoring and control of earnings management. Background and hypothesis development In terms of auditors’ independence, there is a rule issued by the SEC, concerning the requirements of the Commission to auditors and their practice, especially regarding non-audit services. The main requirement of the rule is the necessity of obligatory disclosure of the fees received by the auditors for such services in a form of proxy statements (Frankel, Johnson, and Nelson 73). It is also important to point out that based on such data, it became possible for the Commission to analyze the implications of different categories of auditors’ fees and their potential relation to earnings management practices. As a result of disclosures, the experts’ assessment stated that the highest possibility of linkage to fees related to earnings management is associated with the category ‘All Other Fees’. Naturally, the presence of such a category is not a direct indication of an auditor’s bias. Moreover, considering all the facts, the hypothesis is that the very practice of providing both audit and non-audit services is not linked to earnings management. However, on the other hand, it is important to analyze the reasons why there are correlations between such services and earnings management, and whether the disclosure helped in any way to increase auditors’ independence in regard to these services. Research design and empirical results The results obtained by Frankel, Johnson, and Nelson took into consideration different earnings management variables, “including discretionary total accruals, discretionary working capital accruals, and performance-matched discretio
Introduction Background Telecommunication has become an integral aspect of our life. The sector has experienced rapid growth that has attracted technological innovations to support the growing demands. WiMAX and fiber optics are some of the most important technologies in telecommunication. These technologies have enabled wireless broadband connectivity to businesses and homes. The current WiMAX technology can support both mobile and fixed internet access, while fiber optic communication technology has largely been used in long-distance transmissions. The advancement in technology and the increasing demands for broadband transmission are propelling innovations such that fiber optic technology is becoming more and more viable for access networks. This proposal aims to explore the two technologies, WiMAX and fiber optics, to determine whether they are complementary or whether one can be a complete substitute for the other. The study will provide an overview of the two technologies, explore their advantages and limitations, and investigate their suitability in the deployment of access networks. Overview: WiMAX and fiber optics WiMAX WiMAX is an acronym for Worldwide Interoperability for Microwave Access, and basically, is a telecommunication system that allows mobile and fixed access to the Internet. The system is built upon communication standards known as the IEEE 802.16. These standards are evolving with time and the current version of the standard is IEEE 802.16-2009. It is worth noting that the IEEE 802.16 standards were written with the intent of establishing guidelines for the worldwide operation of high-speed Wireless Metropolitan Area Networks (WMAN). WiMAX, therefore, is the interoperable realization of the IEEE 802.16 standards for wireless broadband networks. The 802.16-2004 standards, often abbreviated to 802.16d, form the basis of the fixed WiMAX (Kumar 2008, p218). Notably, the standards lack mobility suppor
Hunpo Repletion The part that interested me the most in the lecture on demonic medicine was the existence of the possibility of hunpo repletion. Hunpo is considered vital energy. It is a very logical thing to conclude that its deficiency results in ailments, and its retrieval after the exorcising, an evil spirit, leads to health improvement. The adverse effect of overabundance, on the other hand, is far less intuitive. By simple observation, we can easily conclude that even today, people do not fully grasp the importance of a balanced intake of substances that are considered healthy (e.g., vitamins). Therefore, I believe that this concept of balancing the vital force (instead of simple retrieval) is a definitive feature of Chinese medicine and is likely traceable to the social and cultural environment. What I found especially fascinating in the Concept of Ghost in Ancient Chinese Religion is the peculiar duality of hun and po. While both resemble spirit as it is defined nowadays, and hun eventually becomes synonymous with gui, which is much closer to the conscious malevolent ghost concept as it is perceived today, there is still a considerable difference between the two. While the former two are more accurately described as a spiritual essence, there is some evidence that “hun and po could also become licentious demons and haunt people” (Poo 182). Such implications point to the importance of hun and po both for humans and for ghosts and, in my opinion, indicate an attempt to intertwine the cosmological concepts into medicinal practice to identify the drivers behind what was then considered a random process. Kui and Demonic Medicine As a practitioner of demonic therapy, I would easily recognize the parents’ symptoms as a deficiency of hun and po in the body. In demonic medicine, both hun and po are considered “the essence the ghost needs” (Poo 182). Therefore, it would be logical to conclude that the child was assaulted by a ghost (gui), and part of hunpo has left the body. This partial absence was associated with anxiety, restlessness, and loss of sleep, among other symptoms, and would be consistent with the case. To treat the child’s condition, I would first choose a method of exorcising an evil spirit. For example, I could choose one of the non-verbal exorcism techniques known as Yu’s Steps, which combine magical and demonological elements. The ailment (in this case – the restlessness) can be “transferred to an intermediate object,” which then can be safely discarded (Unschuld 39). The most likely candidates for the exorcism would be hemp cloth and iron hammer. The process would be accompanied by spitting and spouting, which, as a part of breath magic, serves as a “stream of fire which communicates chanted incantations to the spiritual world” (Unschuld 38-39). Once the gui is expelled, the hunpo is expected to gradually return to the body, facilitating health’s desirable state. However, it would next be necessary to ensure the treatment’s long-term effect by introducing the repelling effect. Two main approaches in demonic medicine provide the desired effect: talismans and fumigating substances.
Introduction Journalism is as highly perplexing career that involves rubbing of shoulders with the law in both positive and negative ways. This has brought about confusion over its relation to courts and witness protection. Journalists have a responsibility to protect their sources when it is deemed necessary. However, the law also works to ensure that justice is served by calling on authenticity of information given by the journalists. This is sometimes very difficult as it compels journalists to provide their sources. However, as stated in the first amendment, freedom of press was authenticated. Nonetheless, each state in the United States varies in their degree of protection for media against subpoenas. This depends on the kind of information gathered or whether it is published or not. In this regard, a number of issues have come up on the reasons for journalists’ use of confidential sources, how the law hinders their work as well as definition of a journalist in the context of law. This paper will review Jason Shepard’s privileging the press with regards to witness protection. It will also seek to address issues concerning definition of journalists as well as how the law hinders their work (Shepard 10). Why Journalist use confidential sources and how they frame source protection in first amendment term Jason’s book on privileging the press explores protection of confidential sources against subpoenas, which have increased in the recent past. Journalists gather information from a range of witnesses who may or may not want to be identified. Moreover, once a journalist has assured his/her source of confidentiality, it becomes a breach of ethics to end up revealing them. This has caused great concerns as most of these sources sit on crucial and sensitive information that requires action. On the other hand, revealing sources may hinder future newsgathering of information from the same or other potential sources. In addition, this may endanger some sources’ lives or jobs as well as interest on sensitive issues. For this reasons, it is always compelling that journalists meet their end of the bargain to protect confidential sources. Several issues have come up on the reasons why journalists use confidential sources. It is important to note that information from confidential sources is usually important to the government, society or the world at large. Moreover, some of the news gathered may be sensitive to the security of a State or its people. In this regard, the book explores professional duty of journalists to protect their sources. Jason strongly emphasizes that journalists have the responsibility of protecting their sources as this helps in strengthening confidence on their work. Moreover, it helps to instill integrity on their line of work. In essence, journalists need confidential sources because of the risks involved with regard to the news gathered. In addition, journalists need confidential sources because most of the information gathered is always interesting, disturbing or opinions whose sources never want to be named. These may range from information that is sensitive to hiera
At present computers exist in most offices and several homes. Hence there is a call for sharing information and programs amid diverse computers. With the development of data communication services the interaction amid computers has augmented, therefore extending the supremacy of computers outside the computer room. At present a user operating from one place can interact with computers of various remote sites via communication outlets. So as to expound on this topic, this paper shall discuss: the term Internet; the three networks that were involved in the first test of TCP/IP protocol and conduction of the test; the standard used before the first test of the TCP/IP standard; when the Internet started; the major driving force for the growth of the Internet; broadband technologies in terms of DSL and cable modems; the difference between mobile wireless and fixed wireless; three future technologies that might change how we access and use the Internet; and the next generation of the Internet. The term Internet Internet is a worldwide network that links many computers. It is mainly used in communication and sharing knowledge. It allows hundreds of states to be linked to exchanges of information, reports and views (Stallings, 2007). Internet has a decentralized design, hence different from centrally managed online services. Every host, also known as Internet computer, is self-sufficient. Its machinists can select the type of Internet services to employ and the local services that can be made accessible to the international Internet society (Ruley, 2006). The Three Networks involved in the First Test of TCP/IP Protocol and Conduction of the Test The three networks that were in
Introduction As part of understanding the organizational theory and its design, this assignment analyzes Etihad Airways, an airline company in Abu Dhabi. The organization theory has become a major area of study that provides an understanding of various issues of a firm. The airline company has established itself in the market as the world-leading airline. Background In late 2003rd, the royal decree, Amiri, established the firm’s operations. Its first commercial operations began in Beirut. It has since grown to be a benchmark of commercial aviation. Etihad has over 60 destinations that are centrally managed in Khalifa City, Abu Dhabi. The airline is maintaining its international workforce who stands at about 24,000. The company has also grown by its objectives through formidable partnerships and sponsorship deals that are of mutual benefit to the parties involved. Also, the effectiveness of top management is attributed to its development since its establishment in the past decade. The company is barely turned 15 years old since its formal incorporation but has become a major landmark in the airline business. It can also be seen that the airline has diversified its operations in major cities in the world. This has been achieved through proper marketing and efficient service delivery. Activities involved Etihad Airways mainly provides services in the aviation field as its main commercial operation. This infers that it offers flight services which include passenger and cargo transportation in all its destinations. It owns multiple airplanes that operate all its destinations. The other auxiliary services that it offers include audit, tax, and human resource consultancies. These services have boosted the value added to the firm. It has marketed the firm to various segments of the economy. As seen in its previous annual reports, the company has a better financial position. The statement of financial position has balanced assets and liabilities together with its financing activities (capital). Furthermore, the huge profits and revenues have offset most of its expenditures and have created favorable dividends to its shareholders. These annual reports attest to the company’s mission of being hospitable to its valued clients. Their main goal is to become the superpower provider in the aviation industry. A model showing their value creation: Value creation refers to the worth of a company created by its products. Most models will incorporate input, conversion, output, and environment. As for inputs, the airline has indulged in various resources at its initial stages. These resources include funds, high paid and qualified personnel, seminars, and workshops that come with proper training and various consultatio
Introduction The United Arab Emirates has one of the most vibrant banking and financial sectors in the Middle East. The country’s banking industry is heavily influenced by Islamic financial principles. There are also several foreign banks operating in the country which follow western financial principles. The UAE Central Bank controls banking and financial services in the country. The industry has both indigenous and foreign banks that engage in different forms of financial activities. The UAE financial industry is an active participant in global financial activities. This paper discusses the status of the United Arab Emirates banking industry in a global context. State of the Banking Industry The reforms which were carried out in 2003 in the banking industry made it more competitive. Most local banks were either formed in Dubai and Abu Dhabi, and they control a large share of the market. Foreign banks were not allowed to have more than eight branches before 2003, but the reforms eased these restrictions. Foreign banks require special consent from the authorities for them to operate more than eight branches in the country (Hashmi 2007, p.77). These reforms have opened up competition in the banking sector because foreign banks have more freedom to transact than before. Foreign and local banks that offer different services have made the UAE have a very most vibrant financial sector. All regulatory and supervisory functions in the financial sector are performed by the Central Bank. The country has witnessed rapid growth in Islamic banking by both local and foreign-owned institutions. Hashmi (2007, p. 78) states that Islamic banking laws in the UAE require banks not to charge fixed interest rates on savings and credit. This practice ensures that financial services offered are measured through variable rates of interest. Islamic banking has led many banks in the country to experience positive growth in revenues. This success is due to the fact that Islamic banking is not vulnerable to volatility compared to other forms of banking. Abu Dhabi and Dubai are the largest financial centers in the country. The bulk of the country’s hydrocarbon reserves are located in Abu Dhabi. Oil and gas exports have made the UAE and other countries in the region to become prosperous. This makes the emirate to have a big influence on economic activities in the UAE. Dubai has a well-developed finance and service industry, which is reputed to be the largest in the Middle East (Hashmi 2007, p. 82). The two emirates have a big influence on financial transactions done in the region. The UAE government has pursued expansionary policies to diversify the country’s earnings from dependence on oil and gas exports. Operations of many financial instit
Accredetation The university is accredited regionally by the Higher Leaning Commission (HLC) and nationally by Distance Education and Training Council (DETC) and has over 100 degree and certificate programs. The School   * Founded with the aim of providing relevant and affordable education to military officers. Today it offers services to other students seeking liberal arts and professional degree programs with special emphasis on programs in homeland security, national security, intelligence, and emergency and disaster management.   * It is a convenient online school with over 40,000 students from 100 countries where all administrative tasks and coursework can be completed online combining both theory and real-world experience in classes.   * AMU is affordable and has programs in fields such as business, information technology, education and management. It also provides specialized education in homeland security, national security and emergency and disaster management.   * Helps military students become better military officers and better business owners   * Courses help in all aspects of the job from logistics, researching, financing to politics.
Healthcare Policy Initiative The healthcare industry is experiencing various issues and challenges that might affect the professionals’ performance, on stakeholders’ perception, and the quality of patient care. One of the problems that have a substantial impact on different aspects of healthcare is the issue of increased medical costs. The purpose of this paper is to investigate this challenge and its implications and propose a policy that will work towards overcoming the problem and improving the situation. Rapid growth in medical costs can have various insinuations for the US population. Among them, it is possible to mention the fact that it will become more difficult for individuals to afford proper medical treatment and required drug purchases. The Centers for Medicare and Medical Services estimated that throughout the next ten years, healthcare costs would rise by more than 5% annually (“Healthcare costs for Americans,” 2019). In such a way, the individuals might experience significant difficulties in affording such healthcare industry components, as hospital care or spending for prescribed drugs. Two factors are the most dominant in causing such a rapid increase. The prices for healthcare prices within the industry are rising, and the population of the nation is growing older, having a higher percentage of people aged over 65 (“Healthcare costs for Americans,” 2019). Consequently, those factors drive medical costs upward, which affects the way American families receive healthcare services. Besides influencing the lives of patients, increased medical expenditures also have an impact on the work of healthcare professionals. The professionals can have challenges in offering the best solution in a situation when the patients who require extended treatment or expensive drug prescription. In attempts to provide the best healthcare service, the professionals might create further financial issues for the individuals. Moreover, nurses and doctors can have moral worries when th
The folklore tells a lot about the nation, its history, culture, and mentality. The Australian folklore is especially interesting for studying as Australia is the country located on a separate continent. The geographic position explains the unique culture and traditions of the Australian aborigines. The folklore of Australia is represented by the myths and fairytales which are especially interesting for discussion. It should be emphasized that the verbal creativity takes an important place in the traditional culture of the Australians. The research will examine the peculiarities of the Australian folklore, its artifacts, and describe the role of folklore in the study of the national culture. Thesis statement: The Australian folklore has been a subject of study of many researchers all over the world. The folklore of Australia is interesting from both the point of view of its value in the study of the history of the country and from the standpoint of the study of its original culture and traditions. The folk songs are an integral part of the national folklore. The Australian folk songs have been studied by many scholars as to the artifacts of the original Australian culture. A.L. Lloyd, the English folklorist, paid close attention to the folk songs as the artifacts of the national culture. A.L.Lloyd collected Australian folk songs and analyzed them. The Australian fairy tales are other examples of its rich original folklore. The fairy tales describe the national mentality and traditions. They have been drawing the attention of many researchers. The mythology used in Australian fairy tales is unique. The isolation of the Australian continent influenced the development of the national folklore. As a result, the mythological characters in the native Australian fairy tales are substantially different from those which the other cultures have. The fairy tales are interesting due to their rich plot. The fairy tales and myths are the sources of information about social relationships in traditional Australian society. Bill Scott was one of the famous Australian folklore collectors. His work deserves special attention in the context of the study of the Australian culture. Bill Scott collected Australian folk songs and poems. The collections of Bill Scott represent the valuable sources of information about Australian folklore and culture. Literature review The articles reviewed are devoted to the Australian folklore and to the main contributors to its study and research. In particular, Bill Scott was one of the Australian folklore collectors who made a