ShantanuT01/DACTYL-Pretraining huggingface dataset:
Turnover and control ratios are the measures of the efficiency of a business, more precisely, of asset utilization. It is apparently the better, the higher the so-called asset turnover ratio is. This variable marks a quick collection of receivables, a heavy use of fixed assets, and a small amount of excess inventory. As for liability turnover ratio, it is appropriate when low, because this means that a business retains its cash for the longest possible while (Bragg, 2021). Overall, turnover ratios can belong to different subcategories depending on what they measure, for instance, accounts receivable, accounts payable, investment, or other. The measurement results indicate what exactly needs to be done to make a business perform better. Regarding control ratios, they serve to measure and express the deviations of the variances that determine the efficiency of business performance. Thus, their subtype referred to as capacity ratio defines the proportion of the actual and budgeted amounts of working hours. Activity ratio illustrates the relationship between the number of hours and the work produced, which is expressed as a percentage of the budgeted standard hours. Finally, efficiency ratio describes the productivity as well, but presents it as a calculation of the actual hours devoted to producing certain work. Control ratios are helpful in identifying what optimization the work or sales process probably needs. Reference Bragg, S. (2021). Turnover ratios . Accounting tools: Accounting CPE courses & books. Web.
Topic The topic of the article is about the way of how undergraduate students can understand and choose their major’s perspectives. Author Maria Boya Zhu, a student of Pomona College and the winner of a National Science Fellowship for graduate students, is the author of the work under analysis. Date of the publication The article is published in the CSWEP, the Committee on the Status of Women in the Economics Profession (it is the American Association) in summer 2013. Relation of the topic to life The topic relates to my life as I, as well as the author, have to know how to make decisions and understand the importance of all decisions made. It should help me realize how to use the knowledge gained and choose the Major. Type of writing The article is a kind of personal reflection on everything that can be done by students when they have to make choices. The correctness of choice defines the perspectives of the student’s future. Reading strategy I will read the paper and underline the most interesting ideas as soon as I see them. Then, I will re-read the article when I start answering the questions to find the most appropriate answers. Challenges In the topic, there are no too complicated words. Still, I want to know more about the definition of the world “perspective” to learn the options possible. Perspective is defined as a particular attitude to something or a prospect. Reading outline The reading is not too long, just two pages. There are 12 small paragraphs. It means that the author focuses on different aspects of the chosen topic. There are no subheadings. There is only the main though identified in the middle of the article that “the core of the matter is not so much that economics is good for women, but that women are good for economics” (Zhu 8). Intended Audience The article can be interesting to any student who is going to decide on his/her majors and teachers, who want to understand the aspects that are more important for students while making choices. Notes about the Reading “Throughout most of the high school, I thought I would pursue a major in the humanities when I came to college. I loved reading and writing, and I thought I was too much of a creative type of person to major in math or science. I took my first economics class during my senior year of high school, and it didn’t fit either humanities or science. I enjoyed the class, partly because it presented a novel way of looking at the world, but mostly because I picked up the concepts more quickly than many of my classmates. While I wouldn’t say my experience with economics in high school instilled a life-changing passion, having exposure to the s
Introduction Inclusive education is a modern concept within which differently-abled students are put in classrooms that are appropriate for their age and meet their needs. Thus, students with special needs do not attend separate classes, nor are they institutionalized. Even though the idea of inclusive education and general classrooms might make sense on paper, there are both advantages and disadvantages to its implementation, which I will discuss in the present paper. Advantages The first and main disadvantage of general classrooms is better learning outcomes in students with disabilities. Inclusive education encourages academic attainment, as in receiving higher grades and spending more hours per day and more years in general in school – something that might be dismissed by an institution. Tehir et al. discovered that school students with disabilities who went to inclusive schools had more chances to enter post-secondary education as compared to their peers who studied separately (15). As for non-disabled students attending inclusive school, studies have found that the presence of people with special needs in the classroom had whether a neutral or positive impact on their learning experiences. Tehir et al. monitored the academic achievements of non-disabled students in the same classes as students with Down syndrome and revealed that in a year’s time, their grades had not deteriorated (9). As for me, interaction with students with special needs taught me compassion and respect towards those who are different from me. Disadvantages Reforming education to make it more inclusive is a complicated process for everyone involved. First, we cannot make generalizations about people with special needs: for instance, some disorders allow them to retain high functionality. On the other hand, a number of disorders might be extremely disruptive to the learning process. Tehir et al. state that putting several students with severe mental and emotional issues in a single classroom present a significant challenge for a teacher (8). Other students may also suffer as the teacher’s attention is reoriented away from them. Further, there might be a discrepancy between the ideal that a school seeks to attain and the level of preparation. Putting special needs students in general classrooms cannot and should not precede changing and equipping spaces with necessary gadgets and pieces of furniture. This fact leads me to the next point – financial issues derived from inclusive education implementation. Many schools are underfunded and have to be very thoughtful about the distribution of resources. Accommodating students with disabilities might drain money from other much-needed or urgent expenses. Lastly, teachers may lack training and experience in handling students with special needs, which may result in burnout and job dissatisfaction. Conclusion In alignment with the concept of inclusive education, a school should seek empowerment through diversity and support and encourage all students despite the challenges they might have. Studies have shown that joining their peers at inclusive schools helps students with disabilities to receive b
The main reason for pursuing learning is to archive effective communication or proficiency aspects such as the ability to convey information effectively. The learning process is a progressive practice, for instance learning English is a gradual skill acquisition procedure that first involves listening, and then speaking skills. Fluency, mastery and proficiency of skills thus crops-up much later during study, when the learner specializes in a certain field. The concept of learning consequently involves ability to understand the change of behaviours that occurs when one is trying to survey some irresistible aspects of life. According to Pashler et al, learning is the ability to understand the importance of an aspect and thus pursue an action or undergo a knowledge acquisition process (2008). It is a crucial aspect since it highlights various lifestyle changes, especially those concern with human behaviours. Learners show unique efforts such as keenness and patience during knowledge acquisition because basic concepts of learning require the ability to recognize that improved achievements are attainable through proficiency and professionalism. Learning must thus involve some form of interaction between the learner and tutor. The learners’ contribution is very important since it determines the ability to comprehend and utilize the learnt skills productively. Knowledge acquisition depends on learner’s ability to understand through personal interpretation of logic or new skills (Rundle and Dunn, 2007). According to Rundle and Dunn, the concept of learning depends on ability to make use of various functions fluently, by building of personal skills (2007). Secondly, the learner must possess the ability to consider functions that trigger the conscious mind in order to achieve an objective. Lastly, the learner must be in a position of winning deep thoughts for easy and enjoyable learning. Difference between Learning and Performance While learning is build on the concept of developing knowledge or skills that reinforce long-term understanding, performance is designed for accessing this long-term understanding of the subject matter. Learning activities are focused on some formative styles that determine special elements of acquiring knowledge particularly some clearly identified proficiency. Contrary, the performance task involves complex styles of terminating activities, which depend on integration of skills or knowledge gained during indulgence of various learning activities. Learning is mainly based on a single facet of understanding, while performance takes multiple facets. This means that the learning process is easily accomplished when the learner has prerequisite understanding of skills or knowledge since it assists them to engage the activities freely and receive suitable trainings (Rundle and Dunn, 2007). Performance is thus the ability to develop desired altitude of understanding that can be termed successful. Students are often able to demonstrate that learning takes place through their ability to comprehend meaning, skills or knowledge during the learning process. On the other hand, performance is assessed through synthesis of various evaluat
In this case, the victim is a white female of seven years old. She is brutally strangulated and killed by someone and the wounds of the victim reveal a lot of elements about the killings. The right side of the face of and neck On the right side of the face and neck of the victim, there are clear wounds. These wounds can be generated from merciless beatings, like slapping the victim hard on one side of the face. She has been strangulated by some sort of synthetic rope, and as the knot of the rope is on the right side of the neck we can surely understand that the assassin was a left-handed person. The other wounds of the neck can give us some more details. The wounds can tell that she was held by her neck, and she was in the position for a long. It might indicate that she was assaulted by more than one assassin (James & Nordby 2005). Scratches There are some scratches on the neck of the victim. These are clearly by the scratches from her fingernails. When she was being strangulated by the rope she tried to loosen the knot of the rope desperately with her fingernails, and this has caused the scratches on her neck. The other wounds have been caused by hemorrhages for the wound and the blood loss inside the body of the victim. It also suggests that the victim was held by her neck. Heart mark on the hand There is a heart drawn on the hand of the child, and it is quite faded. This is a point of the question in the case. There can be two inferences that can be drawn from this. First, the child could draw the heart herself some times ago and now it is quite faded due to the nature of the ink. The other one is that someone deliberately tried to erase the heart from the child’s hand and a dim version of the heart has remained on the girl’s hand. And this someone can be the assassin. The heart can be a very important fragment of information for the investigation. There can be fingerprints of the assassin around the spot where the hand was placed if he had tried to erase the mark. This was an end effort from the killer probably after the death of the girl he noticed the mark. Then he tried to erase the mark and probably he was running short on time so he could not completely erase the mark (Acker & Krap 2006). Loosely tied Wrist knot There was one loose wrist knot on the right hand of the girl. This can say that initially the girl was tied to something and after the murder, she had been cut off from the place. The assassin forgot to take off the knot. The hands of the girls can be tied in front and this allowed the girl to try to make some resistance when she was being strangulated, hence there were scratch marks on her neck. But she was only seven years and she was tortured bruta
The purpose of this essay will be to discuss the family responsibilities that might affect the progression of women into senior management positions within organizations and businesses that are in the hospitality industry. The essay will look at the work-life balance initiatives that working women can be able to use to progress in their careers. Over the years, more and more women have joined the labour market electing to relegate the role of being a mother and homemaker to the back (ILO 2004). More women have now joined the global work force with a growing number of this population taking up managerial positions within different organizations around the world. Industries such as the hospitality sector have recorded high numbers of women employees who have decided to balance between their work and families to achieve career progression (Davidson and Burke 2002). Despite the number of women employees in management positions increasing by over 60 percent in the past decade, the general number of women in senior management positions has continued to remain small over time (Powell and Graves 2003). A survey conducted by Fortune magazine in 1992 showed that women who were in senior management positions within organizations accounted for only 4.8 percent. The major reason that was given for this small number was that women in managerial positions were being stereotyped against by the society which still viewed the role of a woman as being that of a mother and homemaker (Witz 1997). The general attitude of women as employees may have changed overtime but women are still perceived as less suited for managerial positions when compared to men. According to organizational researchers, the differences that exist between male and female managers that make it difficult for women to gain senior managerial positions within organizations include the poor self confidence in women, the emotional instability of women, their lack of inconsistency and poor leadership capabilities. Such assumptions have made it difficult for women to gain managerial positions within organizations (Padevic and Reskin 2002). According to a report released by People 1 st on female workers within the hospitality industry, 310,000 female workers were reported to have left hospitality industry sectors such as leisure, travel and tourism sectors every year around the world. This meant that the hospitality industry lost £2.8 billion every year as a result of replacement recruitment programs and also additional training to ensure that the employees were conversant with their work duties. The report highlighted five major barriers that prevented women from advancing to senior management roles within the hospitality industry which included the challenge of balancing between work and family, gender bias and inequality in the work place especially in the case of female head chefs and sous chefs, poor networking on the part of women, a lack of visible women in managerial positions within the hospitality industry and a dominant male culture for certain positions within the industry especially in the case of hospitality where most managers an
Introduction The scenario discussed within the frame of the assignment presents the case of a community healthcare nurse who finds out that the boyfriend of her sister is HIV positive. The information that the nurse from the case has access to is confidential, and this is why sharing it with external stakeholders can be considered as a fact of unprofessional conduct. Nevertheless, regarding the health effects of HIV and AIDS, the nurse has substantial reasons to worry about the safety of her sister. The situation seems to be difficult as the nurse needs to act in accordance with ethical standards. On the one hand, all nurses are individuals with their own opinions and goals. On the other hand, becoming a nurse means concluding a social contract that is centered on patients’ well-being (Fowler, 2015). Thus, the nurse in such a situation should protect her relative without violating the patient’s right to privacy. Main body If I were the nurse from the given case, I would initiate a conversation with the HIV-positive patient to inform him about his obligation to prevent further HIV transmission. Therefore, I would try to resolve the conflict between “the right to know and the right of privacy” (Milstead, 2016, p. 207). During the conversation, I would inform the patient about his HIV status, focusing on the potential health effects of this condition and the types of contacts that may cause the further transmission of the virus. Apart from that, I would attract his attention to the link between HIV incidence in the state and the unwillingness of HIV-positive individuals to disclose their health status to their intimate partners. The potential consequences of unprotected sexual relationships for his intimate partners would be the main focus of the conversation that I would initiate. Having explained the threats that exist for the partners of HIV-positive individuals, I would encourage the patient to disclose this information to his girlfriend prior to the next sexual contact in order to avoid HIV-related legal issues. Not acting based on one’s personal interests can be a difficult task. I would take the above-mentioned measures to make the patient understand that he is responsible for the health of his sexual partners because he is aware of his HIV status. Even though I would like to talk with my sister directly to make her aware of the situation, it would not be an appropriate option. In fact, it is anticipated that health professionals do not possess information concerning the sexual life of their patients and their intimate partners to protect the dignity and privacy of healthcare consumers (American Nurses Association, 2015). Based on the limitations related to patient privacy, healthcare specialists can reveal the HIV status of their patients if the latter refuse to minimize the risks for their partners. The decision to disclose the information to the patient’s partner would not align with the principle of patient privacy. However, patient confidentiality is not absolute in certain cases related to STD diseases (Fowler, 2010). Discussing the legal c
Introduction To perform effectively and organize their accounting procedures, companies are expected to apply modern accounting information systems (AIS). The application of these systems requires following certain industry standards and regulations to address the principles of integrity and accountability. Therefore, much attention is paid to examining internal controls followed in a company and realizing required auditing procedures to guarantee the integrity of firms’ financial operations (Hall, 2016). General Electric Company (GE) is a widely known American publicly traded conglomerate that is headquartered in Boston, Massachusetts, and operates in different countries. The following segments and divisions compose the company: GE Power, GE Aviation, GE Healthcare, GE Lighting, GE Digital, and others (General Electric Company, 2018). The purpose of this paper is to analyze internal controls and the AIS with reference to the example of General Electric. Internal Controls Components of KPMG’s Report on GE Internal Controls KPMG LLP is an independent registered public accounting firm that provided the evaluation of GE’s internal controls for the period of three years, ending in December 2018. KPMG reports to the Audit Committee to provide the assessment of the company’s management and internal control over financial reporting with reference to the criteria set by the Committee of Sponsorin
Introduction In his, book Taiwan: a new history, Rubinsten Murray gives the social, economic and political development of Taiwan. Tracing the historical changes from the Neolithic era, Murray highlights the economic and political landmark in the Taiwan history. Socially, the Taiwan population was constantly increasing thus, putting pressure on its economy. Politically, Taiwan had strained relationship with its neighbors like the China, an issue, which led to wars. However, the United States of America, declined to weaken the political aggression between the two states. Fortunately, in 1950 the U.S accepted to intervene and assist Taiwan towards creating internal reforms. Therefore, the next discussion not only gives the summary of Murray’s book (Chapters 11 and 14) but also focuses on the impact of the Republic of China (ROC) towards the political, economic and social development of Taiwan. Book summary In the mid 20 th century, China accelerated the commencement of the civil war. The political aggression in China consequently, affected Taiwan (colony of china). Although the national troops of China seemed victorious, the economic development in both china and Taiwan lagged behind. In addition, the United States, the super power at that time, distanced itself from the civil war in China/Taiwan. However, the commencement of the Korean War sparked the U.S to assist in reforming Taiwan thus, resulting in the creation of a new political picture. Taiwan became independent from China thus, leaving the ROC and PRC to continue fighting for leadership. Through economic and military assistance, the U.S engineered Taiwan towards internal reforms. Consequently, bureaucracy, corruption and other evil practices were some of the vices the internal reforms abolished. Some of the members (old) of Kuomintang (KMT) who possessed the aforementioned vices lost their positions and the young members took over. Surprisingly, there was exodus of political members from China to Taiwan but they had to register with the national party within the allotted time. The central reform committee established the Sun Yat- sen institute, which specialized in instilling policy research mechanisms and political development in the members. Therefore, through training and promotion of self-examination skills, disciplines and other forms of virtues, the Taiwan national party assumed a different political structure, which sparked economic and social development. The national party promoted economic development, which led to a decline in the inflation rates in Taiwan. Subsequently, the government introduced the New Taiwan dollar, which had a higher value than the previous currency. The government initiated a 7% interest rate in order to attract the excess money that was in the economy. Subsequently, the inflation rate de