When it comes to learning how to use a firearm, it's important to recognize the distinct disciplines within the training and how they're shaped by unique operational contexts, equipment and ... Actually, the way in which movies are classified based on language is a very good barometer of what is generally considered to be offensive by the majority, or at least a significant number of people so as to be an indicator it isn't language for 'general' use. Using the word 'ass' to describe someone is considered vulgar in itself, but not severely so.
Non-vulgar equivalents would be 'jerk', 'uncouth', etc. This is different from 'asshole', which usually is a mean and selfish person who does not mind causing offense or inconvenience to others. An asshole spreads conflict and misery wherever they go. The "linking verb" here is IS, which forms / identifies the relationship between the solar panel and how it's rated / considered by pundits.
which are considered disciplines within the accounting profession, The actual word considered (= thought to be) is completely optional here. All it really does is perhaps "downplay" the rating "innovative" to the status of mere opinion, rather than being an established fact. Is "what the hell" used as just an expression, or is it considered offensive? In what situations is it "okay" to use it? If it is offensive, is there a more "polite" alternative which expresses the...
which are considered disciplines within the accounting profession,