ShantanuT01/DACTYL-Pretraining huggingface dataset:
Opportunity Zones The 2017 Tax Cuts and Jobs Act (TCJA) included an existing government incentive, Opportunity Zones, to stimulate spending in undercapitalized and rural areas. Tax incentives for those with wealth gains that have investments in low-income and under-capitalized regions are known as Opportunity Zones (Theodos et al., 2019). By providing tax incentives to developers who spend qualified money in specific locations, such zones are meant to stimulate economic growth and the creation of employment in underprivileged areas around the country and U.S. properties. Taxpayers who make an appropriate investment in the Qualified Opportunities Fund and meet other requirements can defer tax on qualified capital gains (Theodos et al., 2019). The establishment of Opportunity Zones, which was included in the 2017 Tax Cuts and Jobs Act, has significant consequences for local governments aiming to encourage equitable economic growth. The opportunity zone clause allows investors to postpone paying taxes on capital gains – profit margins earned by selling assets, such as stock – by “rolling” those gains through O.Z. funds that invest in low-income areas. O.Z. can help any individual or firm with capital gains. The concept provides three tax breaks for unquantifiable investment revenue spent in Opportunity Zones (Tax Policy Center, 2020). First, there is a short postponement of taxes on capital gains that have recently been realized. Investors can put existing investments in the Opportunity Funds that have accrued capital returns. Current capital gains won’t be taxed until 2026 or when the asset is sold. The second is a straightforward step-up of previously collected capital gains. The investor’s basis on the initial investment rises by 10% when capital gains are invested in the Opportunity Funds for five years. Investing for seven years would yield a 15 percent return on the initial investment (Tax Policy Center, 2020). Tax Cuts and Jobs Act of 2017 The United States’ Congressional Revenue Act (Pub. L. 115–97), sometimes called the Tax Cuts and Jobs Act (TCJA), modified the Internal Revenue Code of 1986. The changes include lowering tax rates for individuals and corporations, raising statutory deductions and incentives of family tax. The Act enabled restructuring according to Titles II and V of the Concurrent Resolution on the 2018 Budget (Watkins, 2017). It also entails lowering the other least tax for people while lowering it for businesses, decreasing the sum of estates affected by the estate tax, and exempting the fine imposing the Affordable Care Act’s (ACA) personal mandate (Watkins, 2017). The House Tax Cuts and Jobs Act proposes to revamp both the corporate and individual revenue tax systems and change the U.S. to a regional corporate tax system. According to the Growth Model and Taxation of Tax Foundation, the proposal would result in a 3.5 percent increase in GDP over time, 2.7 percent higher incomes, and an extra 890 000 full-time corresponding em
Introduction The article by Tim Besley and Robin Burges analyzes the emerging trend of poverty throughout the world and how poverty has changed over time. They try to understand the contribution of growth in the developmental process and in poverty alleviation. Their paper thus can be broadly divided into two large sections, first dealing with understanding growth and its relation to development and poverty, and second, the policy implications for countries. As the incidence of poverty has been observed to follow a geographic concentration, the paper tries to understand what structural policies unique to the region that could have resulted from it. Growth and Development Tim Besley and Robin Burges note in their paper “Halving Global Poverty” that, depending on the average real per capita income of a country, high inequality of income is positively correlated to the high degree of poverty when the poverty line is pegged at $1 a day (11). In other words, when the mean income is held constant and most of the income goes to a few rich men in the country, the poor masses will have very little income at their disposal. The authors used data from the household surveys that collected information about income and consumption. However, household surveys do not collect data for aggregate GDP. In addition, the global picture of poverty and inequality presented in the study is partial as the study itself indicates, at $1 poverty line across the world, poverty has reduced around 6 percent but the absolute number of poverty has decreased by a meager 0.1 billion. This indicates that poverty measurement and incidence are not homogeneous in nature. For example, in East Asia poverty has reduced considerably as China has developed rapidly whereas Sub-Saharan Africa has remained stagnant in terms of growth and development. This clearly indicates that the rise in income will not create a similar effect on different countries. This will result is more poor people in the country affecting growth as well as the development of the country. The main argument presented by Besley and Burgess is that growth alone does not provide sufficient conditions for the reduction of poverty. They believe the growth rate that is necessary to halve poverty is enormously more than the historic rates. Hence, they suggest policy should be made in such a way that to directly address poverty alleviation. Though their initial regression suggested that higher growth would allow trickling down to alleviate poverty, the growth required to halve the amount of poverty in the world was much higher than the historical growth averages. Th
The purpose of this paper is to redesign the lesson plan for the first-grade students and evaluate changes. It is necessary to align the lesson’s objectives with the International Society for Technology in Education Student (ISTE-S) standards and the Common Core State Standards (CCSS). It is also important to reflect the MAED program learning outcomes (PLOs) in the plan. The focus is on discussing modifications, evaluating them, and reflecting on challenges. Redesign ISTE-S Standard The lesson was based on reading and discussing stories about animals. The activities included listening, answering questions, and retelling stories. The proposed modification is based on the following ISTE-S: “1. Creativity and Innovation. Create original works as a means of personal or group expressions” ( ISTE Standards for Students , 2016, para. 2). Children should be proposed to retell the discussed stories not only orally but also in the form of drawings. Grade Level/CCSS Alignment It is important to refer to CCSS.ELA-Literacy.RL.1.9, “Compare and contrast the adventures and experiences of characters in stories” and use a SMART board for the comparison activity to address PLOs 5 and 7 (Common Core State Standards, 2016, para. 4). The final variant of the story characters’ comparison is related to such core subjects as Reading and Language Arts, as well as Global Awareness, because students work “collaboratively with individuals representing diverse cultures” ( Framework for 21st century learning , n.d., p. 2). The innovation skill developed during the lesson is communication and collaboration with the focus on “articulating thoughts and ideas clearly and effectively through speaking and writing” ( Framework for 21st century learning , n.d., p. 4). Students are expected to participate in oral discussions and use a SMART board to support their ideas with drawings, and they can develop the media skill using technologies to communicate. Students also develop their social skill while “working appropriately and productively with others” ( Framework for 21st century learning , n.d., p. 3). The work with a SMART board and drawings should be organized to involve all students in the activity. Modification To address the I
Introduction The social economy is largely driven by the third sector that is also referred to as the voluntary sector or the non-profit sector. According to Uluorta (2009), it is so called third sector because the government or public sector and the private sector are regarded as first and second (p. 76). Another term that is used to describe this sector is the civil society or civil sector. Though the terms used above mean more or less the same thing, they operate in an industry that is diverse and with a lot of differentiation. Organizations that are classified as non-profit differ slightly from civil organizations in that non-profit organizations operate within a broader mandate and mission. They are most likely run by a church organization and their work is more or less focused on the disadvantaged. Non-profit organizations also may operate within an agreed framework to provide specialized service to a very specific clientele with the funding of an agency, mostly the government. On the other hand, civil society organizations offer a much broader service than nonprofit organizations. Edwards (2009) says that they mainly focus on the advocacy issues in providing space for effective participation in community life, public discussions and debate and matters to do with the protection of the environment (p. 100). Civil society is fiercely independent from government and though it receives funding from the authorities, most of the time, its work involves making authorities to be accountable for their actions. Advocacy is normally carried out at individual level and most scholars’ prefer to refer to civil society as schools of democracy. In a nutshell, their work involves promotion of individual rights and freedoms that ar
Annie Smith Dance center is a professional group that offers three styles of dance concerts each year. The three dance concerts include Hip-Hop dance, Jazz and Tap dance, and Christmas spectacle. Following the requisition by the center to have a financial analysis and presentation in an easy-to-read and interpret format, JJ Analytics hereby fulfills this demand by presenting a comprehensive financial analysis on the performance and projections of the Annie Smith Dance Center. Analysis of the Segments As established, Annie Smith Dance Center presents three different dance concerts each year. To effectively conduct a financial analysis on the business, the three segments must be treated separately for proper adjustments and accurate information. For purposes of determining profitability and associated business activities, a break-even analysis was conducted. The break-even point represents a point at which the revenue generated from the business meets operating costs (Garrison et al, 2011). A business starts generating profits beyond its beak even point. For the three business segments, break-even points were calculated based on the number of performances needed to break even. Break-even points for the various segments were as follows:  1. Hip-Hop dance at 3 performances  2. Jazz and Tap at 8 performances  3. Christmas Spectacle at 1 performance From the computations, it can be deduced that the Christmas concert is the most profitable of the three events organized by Annie Smith Dance center Analysis of the Business as in General Although individual analysis suggests that all the segments break even early on, the situation is quite different on a general basis. The break-even analysis of the business as a whole; based on revenue, indicates that revenue of $ 1,253,448 must be attained under the current conditions. To attain a target profit of at least $200,000, the company should increase its performance rates or ticket prices by 20 percent of the current prices. Recommendation The break-even analysis helps businesses make informed decisions that affect profitability as a result of changes in prices, costs, and volume. Annie smith Center has great potential as indicated in its break-even analysis. However, to break even within one year of operation, the company should consider raising the ticket prices by 20 percent of the current rates or alternatively increase the performance rates of each dance segment by 20 percent. Reference Garrison, R. H., Noreen, E. W., Brewer, P. C., & M
Alternative energy technologies have the potential to transform almost every area of human activity: manufacturing, transportation, agriculture, construction, and so forth. However, these technologies are continuously suppressed by some interest groups, which do not want their full adoption. In this case, we can speak about oil-producing companies that are strongly dependent on the demand for petroleum throughout the world (Falola & Genova, 2005, p 171). The adoption of alternative energy technologies can adversely affect their bottom line since their products will no longer be required by the society. There are several examples that can support this claim. For instance, we can speak about such technology as cold fusion or low energy nuclear reaction. Theoretically, cold fusion technologies can make nuclear technologies more effective and les
Jainism is the only option I would consider because Hinduism and Buddhism have complicated traditions that one has to follow strictly. While Jainism and Buddhism are both non-theistic religions advocating for liberation for their followers, Buddhism does not permit the freedom of thought that Jainism offers to its followers. Buddhism is strict in its values, and it bases its teaching on scriptures with extremist views, whereas Jainism has a fundamental doctrine based on different perspectives of situations. Jainism allows its followers to judge different situations through their intuitive power, and it allows them to make decisions based on ethics generated from their reasoning. The core value in Jainism is the truth, and the dynamics of pluralism in society guide it. The Jains believe in the existence of a divine being, and they attribute the forces that govern their fate in life to the Supreme Being. The challenge for the Jains is to attain the perfection possessed by the perfect Supreme Being; thus, their religious teachings are mainly intended to challenge the members to do the common good throughout their lives. The Jains believe in equality in society, and they always strive to humble themselves because their beliefs compel them to live harmoniously with the rest of the people in the society. In both Buddhism and Hinduism, some beings are considered as superiors to the people, and the issue of hierarchy in the religions’ leadership is present. Jains value and conserve all living things, including plants and animals (“Religions: Jainism at a glance” par. 2). Unlike Buddhists and Hindus, Jains do not depend on prayer to have their needs met by their gods; rather, they believe in self-help, and they always depend on their effort. Jainism advocates for teaching based on a different perspective of the people in the society. Pluralism is upheld by its members because they believe that sharing their respective perspectives on life and its issues help in the development of the complete picture of the truth. The members claim that while everybody has a perspective of the truth, nobody can see the entire truth unless he or she shares other people’s points of view about the same ideas. This belief indicates that Jainism is the best-suited religion for political prosperity. The religion has a complicated structure that has no room for leadership: everyone is equal. The religion unites the people and influences the development of cohesion in their quest to liberate themselves from the nega
Introduction The phenomenon of identity theft has been a problem for a while, having mostly been known as faking signatures for most of its history. However, with the evolution of technology, identity theft has taken the form of stealing people’s personal information and using it to break into their bank accounts or hijack their financial data (Wadhwa & Arora, 2017). Although multiple tools have been developed to address the identified cybercrime, it remains a problem. Therefore, strategies for managing it need to be researched. Reasons Due to the lack of awareness of the drastic effects that the mismanagement of personal data may entail, people expose their personal information to cybercriminals quite often, which means that identity theft may become more common. Due to the challenges in locating the person who used one’s financial information, tracking down the perpetrator becomes incredibly complicated. Thus, research addressing possible prevention measures and management strategies are overdue. Recommendations It is highly advised that the problem of identity theft be researched by looking at some of the most common tools for preventing it and educating people about the significance of ensuring that their information is kept secure (Bressler & Bressler, 2017). Moreover, the sources of data leakage will have to be investigated in the course of research to define the approaches that will help to disseminate the knowledge about identity theft prevention among general audiences (Irshad & Soomro, 2018). Summary The problem of identity theft has become much more pronounced in modern society, where personal data has become highly vulnerable to criminals due to online exposure and gaps in online security. Therefore, both the problems in the current framework for keeping personal information safe and the promotion of technological awareness among the target audience have to be researched. Once the factors that facilitate the vulnerability of personal data are identified, methods for containing it in safer environments can be created.
Introduction Greenwood (2015) defines a Family Nurse Practitioner (FNP) as a medical professional majoring in health care provision and ailment diagnosis for family patients and individuals. This field of specialization mirrors a family doctor’s vocation, as the specialists execute complementary treatments (Konradsdottir & Svavarsdottir, 2013). More often than not these nurse practitioners officiate autonomously, by operating their agencies or serving as exclusive medics for distinguished families. This paper enumerates detailed research concerning the Family Nurse Practitioner discipline, offered at the South University, Savanna, Georgia. This paper delineates distinctive FNP aspects by way of highlighting the discipline’s scope, the level of education & certification, and patient safety. Over and above that, it also details the adherence to the National Patient Safety Goals (NPSG), as well as the pertinent market segmentation. Body The Nature of the Profession: Is This Practice Clinical or Not? Family nurse practitioners are a constituent element of the family medicine discourse (Konradsdottir & Svavarsdottir, 2013). The discipline is an integral segment of the ‘Advanced Nursing Practice’ sphere. The International Council of Nurses outlines an FNP as a registered nurse bestowed with clinical expertise, shrewd decision-making abilities, and an intellectual knowledge base (Greenwood, 2015). These attributes facilitate adequate administration of lumbar puncture, bone marrow biopsies, geriatrics, pediatrics, referral coordination, and medical prescriptions. Konradsdottir and Svavarsdottir state that the occupation consolidates voluminous research, health assessment, diagnostic aptitude, experience, and education, thus, enabling appropriate patient safety and recovery. FNPs are the initial point of contact for family members, geriatric patients, as well as infants, quotes Greenwood (2015). The American Nurses Credentialing Center (ANCC) has accorded registered FNPs the right to diagnose select syndromes and designate suitable drugs. As regards market segmentation, the FNP doctrine encompasses two domains: the clinical and non-clinical sectors (Greenwood, 2015). FNPs can work in either clinical or non-clinical environments such as public/ private health facilities, pediatric centers, general hospitals, schools, homes, workplaces, and clinics. Konradsdottir and Svavarsdottir (2013), however, stress that the core obligation of this doctrine entails the implementation of clinical primary care, health promotion, disease alleviation, and examinations. Scope of Responsibilities The measure of responsibilities and functions accredited to this practice entails chronic and acute treatments, says Greenwood (2015). Family nurse practitioners address fundamental health issues concerning family patients by executing routine health checks, from their birth to their demise. They forge solid affiliations with the patients to facilitate acc
Company overview Aflac Incorporated is a company that is based in the United States. Its operations are in the line of the insurance industry. The company is based in Columbus, Georgia. Aflac was founded in 1955 by three brothers: William Amos, Paul, and John. The name of the company was the American Family Life Insurance Company of Columbus before it changed the name in 1964 to become the American Family Life Assurance Company of Columbus. The initials Aflac were adopted in 1990. Aflac signed over 6, 000 policy holders in its first year of operation. It was the first company to provide insurance cover for cancer in 1958. Aflac started to offer policies on payroll deduction in 1964. Over 98% of its policies in the US were on payroll deductions as at the year 2003. It is due to this achievement that Aflac became a leader in policy distribution through payroll deduction approach. The American Family Corporation is a holding company for Aflac and it was established in 1974. It is important to note that Aflac operates both in the United States and Japan, but its headquarters is in the US. Among the types of insurance covers that it offers include: acci
Introduction It is clear that America’s status as a world super power is unrivalled. While there are those that would wish to counter the amount of influence that America wields over the world their intents are usually curtailed by poor economic and political influence since America has allied herself with strategically powerful allies. In these regard America has found herself afflicted with the problem who are fanatically opposed to these influence and these radicals consider it as a breach of national sovereignty. This has led to hostilities that lead to terrorist acts against the American people and in consequence America has found itself in need to protect itself from such animosity. On the other hand America has always been a strong believer in fundamental freedom of all people and has therefore considered it to be an obligation to intervene in other countries where fundamental rights and freedoms have been blatantly abused. In most times this intervention has been military in accordance to the power granted to the president even if there those who have felt that such a course of action were unjustified. Main body Congress (1973) asserts that the War powers act was enacted in 1973 by congress in response to what it felt was neglect by the presidency to seek its authorization in sending American troops to war and generally keeping them in hostile territories without a war declaration. The statute clearly states that the president of the United States of America’s can only exercise his role as commander in chief only under three situations. These include a declaration of war, a congressional statute authorizing military action or if there is a direct attack on the country, its possessions or the soldiers of the united state’s army. The document further stipulates that the president must consult with the legislative arm of government, congress before declaring war or of his intentions to send the armed forces into hostilities. But should the situation warrant sending the troops before consulting with congress then the president is required to brief legislators at the shortest time possible and continue with such briefings until our soldiers are safely at home and free from harm. This statute sought to give rigid terms of engagement by providing a 60 day period in which the troops could be in hostile territory. However it gives lee way to the president by providing that congress might be prevailed upon to give authorization for an extension. There has been a lot of controversy in surrounding the constitutional basis of the act with sitting presidents citing its contradiction to the powers of the president as granted by the constitution. Th