ShantanuT01/DACTYL-Pretraining huggingface dataset:
Ratio Analysis Financial statements include a profit and loss A/C (income statement) that tells us about the performance of a company throughout the financial year. It also includes a balance sheet that shows the financial position or status of a company and lastly a cash flow statement, which shows changes in the cash position of the entity. We analyze financial statements by the use of accounting ratios. Such as liquidity, leverage/gearing ratios, activity ratios, profitability and equity/investor ratios. For the case of Qassim Cement, I am going to look at the last five years that is, from 2006 to 2010. Liquidity Ratios This measures the firm’s ability to meet its short-term maturity obligations. Gearing ratios determine the degree at which non-owner has funded the company. An activity ratio measures the efficiency with which the firm is using various assets to generate sales, revenue, or how active the firm is. Profitability ratios measure the efficiency with which the firm uses various funds to generate profits or returns. They also measure the management’s ability to control the various expenses in the firm. Equity ratios/ investor ratios measure the relative value of the firm and returns expected by the owners of the firm. They also try to look at the overall performance of the firm and growing concern of the firm. Gearing Ratios This measures the financial risk of a firm that is, the probability that a firm would not be able to pay up its debts. The more debts a business has that is, non owner supplied funds, the higher the financial risk. This ratio measures the proportion of total assets financed by non-owner supplied funds. The higher the ratio, the higher the financial risk Debt Equity Ratio = Total Liabilities/Net worth (shareholders’ funds) The case in hand, Qassim Cement, has a debt to equity ratio of 1.1%, 2.3%, 0%, 0.01% and 0% in 2006, 2007, 2008, 2009 and 2010 respectively. This shows that Qasim Cement is lowly geared or levered. This means that shareholders of this company stand to benefit a lot from the returns of this company. This ratio measures how much has been financed by the non-owner supplied funds in relation to the amount financed by the owners that is, for every dollar invested in the business by the owners how much has been financed by the non-owner supplied funds. Therefore, Qassim Cement is healthy in terms of financing itself. We see all the Leverage ratios reducing to zero in 2010, which means that the company is able to meet
Introduction The three web pages selected for rhetorical analysis are based on the same subject, the infamous Bhopal Gas Tragedy. The first one is Sambhvana Clinic’s review of the consequences of the incident “The children of Dow’s chemicals”, the second is Somani Sengupta’s article “Decades Later, Toxic Sludge Torments Bhopal.” And the third is “The Incident, Response, and Settlement” by Union Carbide. Website 1: Rhetorical analysis The website is devoted for the analysis of the aftermath of the tragedy and its effects on the residents. The web page states that a total of 25000 people died due to the gas leak. The main attempt of the communication is to show the initial affects on the children of Bhopal. There is some heart wrenching pictures that successfully communicates the pain of the people to every one who browses the website and successfully influences the audience. The entire web page is covered with visuals and statistics. All these are definitely helpful for the attempt. The significance of pathos, mainly through visuals, convinces the audience with the point of view of the author. The strategy in this case is to overwhelm the audience with sympathetic visuals and attract their interest. The argument presented in the web page is fundamentally compilation of statistics about the tragedy and it is followed by persuasion to donate for the cause. The structure, and the species of rhetoric used in the page is the intelligent use of visual and statistics of causalities with text that generates sympathy in order to donate for the cause. The literary style used in this page is full of words that generate pathos, like “ deafmute, brain-damaged, with hare-lips, cleft palates, webbed fingers, cerebral palsy ” (Sambhvana Clinic 1) etc. As per effectiveness is concern, it is clear that the website is successful in its attempt to show the horrible tragedy and what are they doing to help those who are affected. Website 2: Rhetorical analysis Sengupta’s article is to show that even after 25 years “ Bhopal’s long suffering victims of Union Carbide disaster still fobbed off at every level ” (Sengupta 1). The main concern that this article is trying to communicate is the issue of justice. It is an evaluation of the incident in order to find justice for the victims. The main concern of this text is to make the audience think about the incident and feel that it time for justice to be done. The setting of the page starts with the location of Bhopal pointed in a map, followed by several visuals accompanied by texts to describe the visuals. Then there is a continuous set of paragraphs evaluating the condition of the issue with statistics, interviews and analysis. The attempt of the writer is not to make the audience agree or disagree but to present the audience with information to evaluate the situation by themselves. The strategy is very clear in this context. The writer presents an informative text for evaluation and it is assumed that the audience would follow an analytical path rather than an emotional one. Thus, the main a
The Diverse Nature of Psychology Paper Evaluate the influence and impact of theoretical diversity on psychology’s major concepts (0-15%) While speaking about theoretical diversity and its impact on major concepts of psychology, one is to keep in mind that theoretical psychology is mostly associated with theoretical and philosophical aspects of science. As far as theoretical diversity combines cognitive, clinical, biological, and many other approaches, it is evident that its impact on psychological major concepts is great. Economic, political, and social influences also take place. Theoretical diversity in psychology allows considering some points deeper, it includes various approaches and positions. In my opinion, this notion is closely related to the phenomenon of psychological diversity, which means “differences in the way people organize and process information. In other words, differences in the way people think” (Puccio, 1999, para. 2). For this reason, one can state that theoretical diversity allows thinking differently. Taking into account numerous approaches the phenomenon is based on, it is obvious that diversity allows taking numerous decisions, which depend upon cognitive, social, etc. factors. Identify two examples of subdisciplines within psychology (0-10%) Subdisciplines of psychology I would like to consider in detail are clinical psychology and rehabilitation psychology. Generally, I would like to point out that subdisciplines mean specific areas of investigation. Clinical psychology includes “assessment, diagnosis, consultation, treatment, program development, administration, and research about numerous populations, including children, adolescents, adults, the elderly, families, groups, and disadvantaged persons” (“Clinical Psychology”, n.d., para. 3). Rehabilitation psychology is focused on patients with chronic diseases. Identify two examples of subtopics within the chosen subdisciplines (0-5%) So, stress-related disorders, brain injury, chronic pain, etc. are considered to be examples of subtopics rehabilitation psychology is related to. The examples of subtopics clinical psychology includes are depression and even schizophrenia (these two disorders are recognized to be the most difficult cases the subdiscipline is related to). Discuss how those subdisciplines and subtopics identified can be applied to other disciplines and venues in contemporary society (0-5%) Generally, nobody will deny the fact that psychology is related to many other disciplines. For instance, various psychological studies are considered to be an integral part of management, sociology, law, etc. However, there is a need to highlight that clinical psychology and rehabilitation psychology is recognized to be more specific areas than other subdisciplines, but its subtopics (i.e. stress-related disorders, depression) have a direct relationship to other sciences. In other words, one can conclude that subdisciplines are also nearly related to other sciences. For instance, management studies and var
A good number of developing nations promote foreign investment in their countries. This is because such investments serve as a source of employment. However, various countries have become more concerned with issues of mistreatment of their citizens who choose to work with multinational companies. Several governments have also remained cautious with regard to practices of multinational companies. Many claims that multinational companies exploit the natural resources, as well give unfair competition to the domestic companies. In the recent past, majority of developing and developed nations raised contentious questions as to whether policies should be enacted to safeguard countries interest given that most foreign companies tend to practice unfair business. Although several disadvantages are associated with foreign investment, majority of governments still believe that foreign companies stand a chance to improve the living standard of a country. High living standards arise from reduced level of unemployment. In order to identify a resourceful foreign company, an in-depth analysis should be conducted regarding the company, as well as the industry where it operates. This paper is set to discuss about Foxconn Company that is based in Taiwan. The government is considering whether Foxconn, which operates in the electronic manufacturing industry, is a suitable multinational company. The Electronics manufacturing industry These electronic industry services relate to designing, assessing, manufacturing, distributing, as well as providing services to electronic components. These services also extend to assembling manufactured products for various clients. Although the electronic manufacturing industry experienced financial difficulties during the recession period, the industry is expected to recover from the economic difficulties in the near future. 1 According to the Consumer Electronic Association, the industry revenues are expected to exceed $200 billion by the end of the year 2012. Estimations made by the New Venture Research projects that the industry revenue will increase from 350 billion in the year 2011 to 478 billion in the year 2014. However, a number of questions have been raised over the expanding issues with regard to companies that have their investments in the electronic manufacturing industry. Several analysts in the electronic manufacturing have argued that innovation will most likely spur growth in the electronic sector. Innovative products in the market such as tablets and smart phones are expected to witness huge profits from consumers who demand electronics that are more customized. Consumer Electronics Association anticipates that wireless handsets will as well experience growth in 2012. Among the group of handsets, Smartphone is expected to experience the highest growth. As per the CEA estimates, Smartphone is expected to experience growth of twenty percent hence hitting revenue of $24 billion at the end of the year 2012. Foxconn Company Foxc
Elderly abuse refers to a repeated inappropriate action within a relationship where trust is expected and causes distress or harm to an older individual. Physical abuse refers to a situation where intentional force is used resulting in observable harm (Andela et al., 2018). Emotional or psychological mistreatment is where mental pain, distress, or fear is inflicted on an aged person (Sadrollahi et al., 2020). It is essential to understand these mistreatments’ similarities and differences and the intervention measures to stop or prevent them. Similarities Emotional and physical mistreatments frequently happen at the same time. Andela et al. (2018) explain that these mistreatments instill fear in the victims and cause adverse health effects such as anxiety and depression. The elderly lose trust in their caregivers because they perceive them as bad (Andela et al., 2018). The victims feel guilty, shame, and blame themselves especially if they feel like a burden to others. Additionally, the victims incur financial constraints through seeking treatment after being abused. These mistreatments can also result in the death of older people. Differences There are various emotional and physical abuse differences in older people. Physical abuse causes bodily harm and can result in impairment, pain, or injury, such as broken bones (Andela et al., 2018). On the contrary, emotional abuse has no observable signs, but the abuser aims to make the victim look incompetent or crazy. (Andela et al., 2018). The acts involved in physical abuse include shaking, hitting, or kicking an individual. Sadrollahi et al. (2020) explain that in emotional mistreatment, the abuser uses verbal and non-verbal communication such as humiliation, insults, threats, or intimidation. In conclusion, physical and emotional elderly abuse can be prevented by raising awareness campaigns about its adverse effects. Training the caregivers is essential because they understand how to deal with older people. However, if the risk is not immediate and a person suspects that the abuse has occurred or is happening, they should speak out. Mistreatments can be reported to the police or local adult protective agencies.
Background The Indoor Environment Quality (IEQ) of a building has significant influence on its acoustics perception. “IEQ is the totality of the acoustic characteristics of a building interior that impacts the aural perceptions of the occupants” (Paevere & Brown, 2008). This paper focuses on the positive and negative aspects of acoustics in 30 The Bond Building. Methodology The methodology of this acoustic evaluation is based on interviews and the author’s observation. The building services manager of 30 The Bond Building was the first respondent to be interviewed in order to get his view of the acoustic environment of the building. In addition, a second nominated interviewee was interviewed with an aim of establishing the users’ and workers opinion of the same. External noise As shown in figure 1 below, 30 The Bond Building experiences external noises from two sources which are; traffic and self generated noises. Despite having insignificant impact on the building, the main source of the external noise is considered to be from the traffic (fig. 1). This is according to the building services manager, Bradford Kerr. Considering the people living in houses and units in the surrounding area, the building is considered as a source of noise. Furthermore, Bradford Kerr asserts that noise generated externally from the ‘cooling tower fans’ (fig. 1) can be heard from within the building. Figure (1): The source of external noise. Internal noise Internal noise in 30 The Bond Building is categorised by sources generated from public and private areas. The public areas (cafes, atrium and building entrance) are affected by noise generated from three main sources. The first source of noise is the large fans (figure 2) located in the atrium roof that aid in ventilating the area. According to the second interviewee (worker), these fans produce very disturbing level of noise especially during break time when they assemble in the public areas. However, many people remain unaffected by the noise generated from the fans since they consider it a low level disturbance. An evaluation of the noise generated from these fans indicated that people were affected most depending on the floor that they existed in relation to the location of fans. Hence, people in the higher levels were the most affected as compared to those in the lower levels. Therefore, in order to have the best noise evaluation of the building, various circumstances affecting different users should be put to consideration. Figure (2): Fans within the atrium roof. The power and diesel generators (fig. 3 and 4) lo
Football is one of the most popular sports in the United Arab Emirates and the world at large. According to Roland (2016), the football brings people together irrespective of their age, race, gender, and socio-economic background. The government of the United Arab Emirates has invested a lot of resources to support local talents and to promote football in the country. Abu Dhabi is one of the Emirates with advanced systems and structures meant to promote the game. The future of talented young footballers is bright because of the efforts put in place by state and non-state actors to support them. Abu Dhabi has some of the largest football stadiums in the country. The more the game becomes popular, the more these football stadiums become actively used. Sustainability is becoming a major issue in the management of these stadiums. According to Steen (2014), sustainability in the use of stadiums largely focuses on the use of water and energy. These two resources are becoming scarce in the United Arab Emirates. The management should ensure that energy and water are spent reasonably. Such initiatives not only help in lowering costs of managing these stadiums but also reduce the general consumption of scarce resources in the country. In this proposal, the researcher seeks to discuss benefits using artificial grass and LED floodlights instead of natural grass and natural floodlights. Artificial Grass versus Natural Grass Football is a highly physical sport, and it is common for players to fall during the game. Fried (2015) notes that grass is often used to cover these fields to ensure that players are protected from constant injuries. The grass offers a safe ground where players can land without being subjected to major injuries. Grass also helps in the decoration of football fields. However, maintaining the grass is an expensive undertaking. The management of these stadiums can opt to use natural grass or artificial grass. Depending on the choice of the grass that authorities select, the cost can vary. In this section, it is important to look at factors that make artificial grass superior to natural grass. Overal
Organisations that wish to gain a competitive advantage in terms of changing their operational environment must apply effective strategies to remain relevant and/or break even. The objective of any company is to deliver value to its owners. This value is normally expressed in terms of returns on investments. Business management executives require skills in decision-making processes to arrive at strategic decisions that enhance the performance of their organisations. According to Grant (2013), arriving at the most effective decisions implies that the concerned parties will ignore other possible decisions, which they find inappropriate when conducting an evaluation of different business strategies. Evaluation of the repercussion of decisions that are left out in the development of the main strategy helps to eliminate cases of failure. This observation implies that success or failure for all organisations is a function of their ability to select appropriate strategies. The term strategy is coined from the Greek word, strategia , which means command or ‘generalship’. It constitutes plans that are aimed at attaining specific goals and objectives while experiencing conditions of uncertainty (Menon 1999). From the paradigms of generalship, the term includes various subsets such as logistics, siegecraft, and tactics. In the 20 th century, the term strategy denoted a detailed mechanism of attempting to pursue various political ends. Such mechanisms included the use of force, threats, coercion, and even engagement in military conflicts. From a military context, strategies are important since resources to achieve the intended goals and objectives are limited in supply (Grant 2013). In a business setting, strategy entails a plan and/or methods that are selected to create a desired necessary change (Vladimir 2009). It also involves achieving certain solutions to specific problems. Freedman (2013, p. 11) defines it as ‘the art and science of planning and marshalling resources for their most effective and efficient use’. In this extent, a strategy comprises methods for determining actions and/or mobilisation of the available resources to implement some resolutions. Thus, a strategy sets the foundation for achieving a well-calculated goal through the deployment of various means or resources. Strategies form a crucial tool for decision-making processes. On the other hand, decision-making is a fundamental concept in strategic processes that are adopted by organisations. Strategic processes are important since they help business people in terms of sharing the goal and destiny of their respective nations’ economic status. Over the last five decades, scholarly research has recognised the importance of strategies in achieving organisational success. Strategies comprise decisions, which are ‘important in terms of
The definition of religion is one of the questions that attract the interest of anthropologists, theologians, or social scientists. This concept can be better explained by looking at various religious systems that belong to different historical periods, cultures, and societies..In this way, one can identify their common elements. This is why this approach can be adopted. In particular, it is possible to focus on the cults developed in Ancient Rome, the form of Hinduism which is practiced in India, Seventh-day Adventists, and the Roman Catholic Church. This examination can throw light on those properties of religion that consistently manifest themselves regardless of the specific environment. Overall, this term, religion can be described as a system of deistic beliefs and values that are expressed through specific rituals and behaviors. In this context, one should emphasize the belief in a deity and spirituality or the existence of a soul. These are the central elements that act as the basis for any religion. These are the questions that should be discussed more closely. At first, it is important to mention the system of beliefs, especially the assumption that there is a deity or deities that affect the natural world. Moreover, they can also be regarded as creators of nature. It should be taken into account that the representatives of these religions have various conceptions of a supreme being. For example, Seventh-day Adventists and Roman Catholics support the tradition of monotheism, according to which there is only one and omnipotent God. In turn, the practitioners of Hinduism also believe that there is a supreme being called Brahma, which incorporates time, space, or matter (Mohapatra 19). Nevertheless, the principles of Hinduism imply that the concept of God is unknowable to a person. Therefore, the deity can take various forms. Moreover, the practitioners of this religion can accept the worship of more than one deity (Mohapatra 19). This is one of the main details that should be taken into account. Finally, one should mention that the religion cults practices in Ancient Rome accepted the notion of many gods and goddesses who can even come in conflict with one another. Despite these differences, one can say that deism is a common element of these religious cults. To a great extent, this belief lays the foundations for them. Another detail which should be taken into account is the system of rituals. This element is believed to be central in many religions (Geertz 90). In this context, one should speak about certain actions through people who express their beliefs and values. This is one of the elements that can be observed in the rel