Miracle-dz/UniFAR-FTUs huggingface dataset:
Bridging the Gap between Producers and Consumers of Himachali Fruit Wines

Tourism is travel for recreational, leisure or business purposes. This vast industry is associated with different services like Accommodation, Food and Beverage services, Travel services, Recreation and Entertainment. These days tourists not only look for vacations and travel—they seek cultural education, historical significance, natural or inbuilt beauty, and to taste local cuisine and beverages. In Beverages especially, wines play an important role. Winemaking has existed throughout Indian history but was particularly encouraged by Portugal and the United Kingdom. The Old Testament in the Bible gives evidence of existence of wines, but there is a definite evidence of its use in China in 2000 BC and in Egypt in 3000 BC. Having a well established name in fruit juices, Himachal Pradesh (a northern hill state in India) has planned to venture in the area of fruit wines. To know the present position of Himachal’s wine industry and the gaps therein, a research was conducted. It was found that Himachal’s wine industry should address issues like availability of multiple flavours of fruit wines and stiff competition with * The Pavement (Indian and Chinese Restaurant), Kisementi; sureshshyama2003@gmail.com † Department of Tourism Management, University of Gondar, Ethiopia; sukarnsharma@gmail.com ‡ Department of Tourism Management, University of Gondar, Ethiopia; yene.alene@gmail.com Suresh Chauhan, Sukarn Sharma and Yenesew Alene ISSN 0975-3281 34 beer and breezer. However, the industry can take advantage of three factors associated with these wines viz. health, flavour, and price. This can help Himachal to set up the same benchmark as it has done in case of juices.
Impairment Testing of Intangible Assets and Quality of Financial Reporting of Nigerian Manufacturing Companies

This study was carried out to investigate impairment testing of intangible assets as it affects the quality of financial reporting in Nigerian manufacturing companies, considering the conflicting interests of managers and owners of corporate firms, as established by the agency theory. Secondary data mainly audited annual reports for two years - 2012 and 2013 of 50 listed manufacturing companies which comprised the sample size for the study, were used and necessary data extracted for analysis. Descriptive and inferential statistics were employed, while the test of hypotheses and other analysis were carried out with the aid of SPSS version 17.0. The test revealed that listed corporate firms in Nigeria are complying with IFRS 3 and IAS 36, IAS 38 on impairment testing except disclosure requirement which has very low compliance rate. The study concludes that the carrying out of this test must be absolute and in full compliance with IFRS and relevant provisions of CAMA 2004, as amended, specifically disclosure requirement provision on impairment losses or gain, because this ensures that annual reports, published by these companies, truly reflect the companies’ net worth and values; since users of such financial information place reliance on them for investment and other purposes which have financial implications. The study recommends that regulatory bodies should more vigorously increase enforcement of compliance with IFRS in the preparation and presentation of annual reports and accounts for improved quality of financial information.
Survey of Curriculum on Homosexuality/Bisexuality in Departments of Family Medicine

Background and Objectives: This study assesses what US departments of family medicine are doing to teach undergraduate medical students about homosexuality/bisexuality and the care of gay, lesbian, and bisexual patients. Methods: A two-page, 14-item, self-administered questionnaire was sent to predoctoral directors at all US medical schools with departments of family medicine (n=116). The questionnaire asked about teaching methods and curriculum hours, whether other departments address the topic, and if there is a gay/lesbian/bisexual student group at the medical school. Results: Of the 116 predoctoral directors surveyed, 95 (82%) responded. The mean number of departmental curriculum hours devoted to this topic was 2.5 hours for all 4 years of undergraduate medical school. About half (50.6%) of respondents reported that their department spent zero hours teaching about homosexuality/bisexuality. There were no differences in time spent by geographic region, size of school, or between public and private institutions. The most frequently cited teaching method was lectures in medical ethics, followed closely by lectures in human sexuality. Conclusions: About half of the responding family medicine departments did not include this topic in their curricula. Homosexuality/bisexuality should be included in family medicine’s curriculum to ensure that future primary care physicians can properly care for all of their patients. Recommendations for curriculum modifications are provided.
Working Capital Management and Profitability of Commercial Banks in India

INTRODUCTION Banking service contributes to economic growth by producing the financial means to facilitate production in other industries (Rajan & Zingales, 1998; Levine, 1998). However, the banking firms sometimes find it difficult to finance its operation. This financing problem also affects the management of working capital of the individual banks which intend affect their level of profitability (Goddard et al., 2004), liquidity management. Efficient working capital management is known to have many favourable effects: it speeds payment of short-term commitments on firms (Peel et. al, 2000); it facilitates owner financing; it reduces working capital as a cause of failure among small businesses (Berryman, 1983); it ensures a sound liquidity for assurance of long-term economic growth and attainment of profit generating process (Wignaraja and O’Neil,1999); and it ensures acceptable relationship between the components of firms working capital for efficient mix which guarantee capital adequacy, (Osisioma, 1997). Furthermore, given the low level of development of our capital market, banks offer an appropriate alternative for providing funding to financial and non-financial firms. In spite of its importance and attractiveness, not all banks have had it easy operating in the country. While some banks have had to liquidate other existing banks have been experiencing slow growth rate in their profitability level (BoG, 2010). Generally, investment in working capital could be grouped into permanent and variable. The portion of working capital kept to sustain the level of sales which is not affected by seasonality while variable working capital is the additional working capital required during periods of fluctuations in sales. It is expected the permanent working capital would be financed by long term capital while variable working capital is financed by short term capital. Companies meet their working capital needs through the aggressive policy, conservative policy and the moderate policy. A company using the aggressive policy funds its current liabilities with minimal current assets. In other words current liabilities far exceed its current assets. On the contrary, a company going by the conservative policy keeps more current assets as against current liabilities. The aim is to reduce their liquidity risk by having enough current assets to meet current liabilities. But moderate working capital policy is meant to adequately match current assets against current liabilities. The level of working capital requirement is influenced by the industry in which the firm operates. Banks throughout the world have mandatory liquidity position to maintain in addition to ensuring that they have enough liquid funds to meet customer withdrawals. Working capital management is related to short-term financial planning of cash level or liquidity, which tends to underscore smooth running and operational performance of firms. It is against this background that this paper aims to examine the relationship of working capital management on profitability of banks in India.
Trust Violation and Rebuilding After a Data Breach: Role of Environmental Stewardship and Underlying Motives

The study examined the role of different Corporate Social Responsibility (CSR) initiatives on a decline in trust and its restoration following a data breach and a subsequent CEO apology. The study uses four scenarios: a website with recognition of a genuine environmental CSR initiative (W1), a website with an environmental CSR initiative with a profitmotive (W2), a website with an ethical CSR initiative (W3), and a control website with no specific CSR initiative (W4). The data was collected from 500 Amazon MTurk workers and analyzed using ordinary least squares regression and multivariate tests. The findings confirm the role of a CSR initiative (vs. no CSR) and also the impact of underlying motives (profit-motive vs. genuine environmental CSR) on a trust decline and restoration. The results indicate the role of privacy concerns is moderated by the underlying CSR context. The article concludes with a discussion of the managerial and theoretical implications.
The influence of audit committee’s and company’s characteristic on intellectual capital disclosure

Purpose The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in Indonesia Stock Exchange (BEI) between 2013 and 2014. Design/methodology/approach The paper employed multiple linear regression and saturation sample as the analysis methods. Findings The findings showed that size of audit committee does not significantly influence ICD; meeting frequency of audit committee positively influences ICD; and company size does not influence ICD positively. On the other hand, profitability does not significantly influence ICD; leverage has negative and significant influence on ICD; and the type of industry does not significantly influence intellectual capital disclosure. Originality/value As there are few ICD studies, this research will surely add ICD antecedents to literature.
Designing Interactional Pattern of Health Financing Between Ministry of Health and Social Health Insurances in Iran

Background: Social health insurances are created to achieve public coverage in order to access affordable health care services. Therefore, stewardships of health system should intervene to fulfill these objectives. Objectives: The current study aimed at proposing an interaction pattern between health system and insurances in the field of financing. Methods: A mixed-method study was conducted in two phases from 2017 to 2018. A qualitative interview was employed to identify dimensions and requirements of the interactions in Iran. In the second phase, the extracted items and dimensions were reviewed by experts using Delphi technique and focus-group discussions in two rounds. The data were analyzed by SPSS software version 22 using one-sample t-test. Results: In the qualitative section, two aspects of interaction ways and mechanisms were determined and finally six themes were extracted. In the first round of Delphi, out of 43 extracted items, 12 items were omitted and 31 items achieved the agreement limit. All 31 items were approved by the experts in the second round of Delphi (P < 0.05). Conclusions: Employment of interaction concepts in the field of financing requires a thorough examination of the conditions of each country and it is necessary to create the required infrastructures to achieve the desired situation. Interaction mechanisms of stewardship and social health insurances are not clear in Iran; therefore, creating constituency committees of uniformity is suggested.
Luxury brands in the digital age: perceived quality and gender difference

ABSTRACT This study examined gender difference in relation to actual luxury consumers’ perceptions of luxury fashion retail website quality associated with customer satisfaction. The total number of respondents was 287 (male = 104; female = 183). A multi-group comparison was conducted to examine how men and women differ in their perceptions of website quality. The results of the study show that similarities and differences exist between male and female luxury consumers’ perceptions of e-luxury service quality. For male luxury consumers, order and delivery management was the only dimension that impacted e-satisfaction. In relation to female consumers, order and delivery management, customer service, personalization, trust, and entertainment value were critical dimensions that influenced e-satisfaction. In accordance with the selectivity hypothesis, the findings of this study imply that male luxury consumers seem to be goal-oriented and pay attention solely to the information that directly assists their purchase. However, female luxury consumers are likely to engage in comprehensive information processing by evaluating a wide-range of service attributes when purchasing luxury fashion goods online. This study provides practical implications to luxury retailers by identifying key dimensions of e-service quality in the context of luxury retailing websites and by examining how men and women luxury consumers perceive the service dimensions differently.
Not Everything is About Investors: The Case for Mandatory Stakeholder Disclosure

Corporations are constantly required to disclose information, but only the federal securities laws impose generalized public disclosure obligations that offer a holistic overview of corporate operations. Though these disclosures are intended to benefit investors, they are accessible by anyone, and thus have long been relied upon by regulators, competitors, employees, and local communities to provide a working portrait of the country’s economic life. Today, that system is breaking down. Congress and the SEC have made it easier for companies to raise capital without becoming subject to the securities disclosure system, allowing modern businesses to grow to enormous proportions while leaving the public in the dark about their operations. Meanwhile, the governmentally-conferred informational advantage of large investors allows them to tilt managers’ behavior in their favor, at the expense of consumers, employees, and other corporate stakeholders. As a result, securities disclosures do not provide the comprehensive picture necessary to maintain social control over corporate behavior. This Article recommends that we explicitly acknowledge the importance of disclosure for noninvestor audiences, and discuss the feasibility of designing a disclosure system geared to their interests. In so doing, this Article excavates the historical pedigree of proposals for stakeholder-oriented disclosure. Both in the Progressive Era, and again during the 1970s, efforts to create generalized corporate disclosure obligations were commonplace. In each era, however, they were redirected towards investor audiences, in the expectation that investors would serve as a proxy for the broader society. As this Article establishes, that compromise is no longer tenable.
A Policy Agenda to Boost Human Capital in Bulgaria

Human capital is a central driver of sustainable growth and poverty reduction. Yet despite substantial progress, significant gaps in human capital investment are leaving the world poorly prepared for what lies ahead. The World Bank Group has launched the Human Capital Project (HCP) to mobilize efforts to address these gaps. The goal of the HCP is a world in which all children arrive at school ready to learn, the time spent in school translates into better learning, and they can grow up to live and work as healthy, skilled, and productive adults. The Human Capital Project (HCP) is a global effort to accelerate more and better investments in people for greater equity and economic growth. The project aims at providing each country yearly high-quality information on the state of human capital by using relevant data from administrative records and national and international surveys on education and health outcomes of its child and adult population. The goal is to nurture a global and national conversation on why countries need to invest in all human capital dimensions. This is done by an in-depth analysis of the reasons why early health care and education prepare children to succeed as adults in a rapidly changing world, and more generally, prepare nations for reducing poverty and promoting shared prosperity in the years to come.
Revealing Your Mobile Password via WiFi Signals: Attacks and Countermeasures

In this study, we present WindTalker, a novel and practical keystroke inference framework that can be used to infer the sensitive keystrokes on a mobile device through WiFi-based side-channel information. WindTalker is motivated from an observation that keystrokes on mobile devices will lead to different hand coverage and the finger motions, which will introduce a unique interference to the multi-path signals and can be reflected by the channel state information (CSI). An attacker can exploit the strong correlation between the CSI fluctuation and the keystrokes to infer the user's password input. Compared with the previous keystroke inference approaches, WindTalker neither deploys external equipment physically close to the target device nor compromises the target device. Instead, it employs a more practical setting by deploying a free public WiFi hotspot and collects the CSI data from the target device as long as the device is connected to the hotspot. In addition, to improve inference accuracy and efficiency, it analyzes the WiFi traffic to selectively collect CSI only for the sensitive period where password entering occurs. WindTalker can be implemented without the requirement of visually seeing the target device, or installing any malware on the device. We tested Windtalker on several mobile phones and performed a detailed case study to evaluate the practicality of the password inference towards Alipay, the largest mobile payment platform in the world. Furthermore, we proposed a novel CSI obfuscation countermeasure to thwart the inference attack. The evaluation results show that the performance of WindTalker can be dramatically reduced by adopting the proposed countermeasures.
Control and prevention of tuberculosis in the United Kingdom: Code of Practice 2000

BACKGROUND The guidelines on control and prevention of tuberculosis in the United Kingdom have been reviewed and updated. METHODS A subcommittee was appointed by the Joint Tuberculosis Committee (JTC) of the British Thoracic Society to revise the guidelines published in 1994 by the JTC, including representatives of the Royal College of Nursing, Public Health Medicine Environmental Group, and Medical Society for Study of Venereal Diseases. In preparing the revised guidelines the authors took account of new published evidence and graded the strength of evidence for their recommendations. The guidelines have been approved by the JTC and the Standards of Care Committee of the British Thoracic Society. RECOMMENDATIONS Tuberculosis services in each district should have staffing and resources to fulfil both the control and prevention recommendations in this document and to ensure adequate treatment monitoring. Notification of tuberculosis is required for surveillance and to initiate contact tracing (where appropriate). The following areas are discussed and recommendations made where appropriate: (1) public health law in relation to tuberculosis; (2) the organisational requirements for tuberculosis services; (3) measures for control of tuberculosis in hospitals, including segregation of patients; (4) the requirements for health care worker protection, including HIV infected health care workers; (5) measures for control of tuberculosis in prisons; (6) protection for other groups with potential exposure to tuberculosis; (7) awareness of the high rates of tuberculosis in the homeless together with local plans for detection and action; (8) detailed advice on contact tracing; (9) contact tracing required for close contacts of bovine tuberculosis; (10) management of tuberculosis in schools; (11) screening of new immigrants and how this should be performed; (12) outbreak contingency investigation; and (13) BCG vaccination and the management of positive reactors found in the schools programme.
Customer orientation in highly relational services

Purpose The purpose of this paper is to investigate the antecedents, importance, and consequences of the customer orientation of service employees (COSE) in highly relational services (HRS). This study challenges the traditional vision of COSE and its sole focus on transactional services. The paper also examines and confirms new outcomes of COSE. Then, a revised COSE model adapted to HRS is proposed. Design/methodology/approach The private banking (PB) service is chosen to represent a HRS setting. The qualitative study is comprised of 25 semi-structured interviews with PB practitioners. The results are analysed using NVivo 11. Findings This study confirms the validity of the construct. COSE is proven to have notable importance in HRS. Various dimensions of COSE have different grades of importance. New consequences are elicited for HRS, including trust, loyalty and co-creation. Practical implications The results show that most PB firms do not have standardised processes in place to measure COSE. This study proves how COSE can be used for several purposes by practitioners as a means of customer relationship management and in co-creation strategies. Originality/value This study expands on the potential of the COSE construct by the use of HRS for the first time and introduces new consequences from the original COSE model.
Maths Meets Myths: Quantitative Approaches to Ancient Narratives

chapters on the use of folklore and folklorists in horror narratives, Irish storyteller Eamon Kelly, and The Tales of Beedle the Bard. Finally, the section on parody has chapters on jokes and humorous responses to the 2011 scandal of widespread sexual abuse at Penn State University, jokes about jokes (meta-humour), the television series Princess Tutu, and folkloric elements in science writing. The chapters are well edited and of a length and variety that allow sufficient room for analytical detail. The editors and the majority of the contributors are, or have been, affiliated with the renowned folklore studies programme at Indiana University, Bloomington. As Foster makes clear in the introduction, the contributing authors do not all share his and Tolbert’s perception of the folkloresque. Rather, the collection of chapters allows readers to consider the scope and range of the folkoresque from several angles. This editorial approach makes the volume vibrant to read and less manifesto-like than one might expect with the launching of a new analytical concept. It is interesting to note, however, that none of the chapters, nor the ‘manifesto’ itself, considers the appropriation, remixing, reinvention, and commercialization of indigenous and minority cultures in contemporary popular culture. This omission does not detract from the book’s tremendous value as a gateway into a new way of looking at the serendipitous overlap and rambunctious mixing of folkloric elements in commercialized popular culture, but rather as a reminder that folk culture exists on many socio-economic levels, and that some kinds of folk culture are more likely to be exploited commercially than others.