OpenLLM-France/wikimedia huggingface dataset:
# Final Fantasy XII/Story

Final Fantasy XII is set within the land of Ivalice during an age when "magic was commonplace" and "airships plied the skies, crowding out the heavens". At this time, magicite, a magic-rich mineral, is commonly used in magic spells and in powering airships—a popular form of transportation in Ivalice. Ivalice is divided into three continents: Ordalia, Valendia, and Kerwon. Ordalia is located in the western part of Ivalice. The Rozarrian Empire makes its home in the vast inland plains of this continent as the eastern portion of it is largely desert or "jagd"—lawless lands so rich in Mist (the ethereal manifestation of magicite) that airships cannot fly over them. Valendia is the home of Imperial Archadia, where vast and lush plains dot the landscape. Central to the story is Dalmasca, a small kingdom between the two continents and Empires. Located in the middle of the Galtean Peninsula of Ordalia, Dalmasca is surrounded by an expanse of desert. The temperate climate of Dalmasca differs from the cold environs of Kerwon and the lush plains of Valendia and Ordalia. During this time, Ivalice is beset by the pending war between the forces of Rozarria and Archadia. Caught between the two powerful Empires, Dalmasca and a number of smaller nations have already been subjugated by Archadia two years before the game begins.
# Financial Accounting and Reporting

This Wikibook contains introductory lessons in accounting for purposes of financial reporting, in conformance with the IAS, IFRS, US GAAP, and various interpretations in the field.
Table of Contents
# Financial Accounting and Reporting/Contents

* Conceptual Framework
* Overview of Financial Statements
* Cash and Cash Equivalents
* Bank Reconciliation and Proof of Cash
* Receivables
* Receivable Financing
* Inventories and Biological Assets
* Inventory Valuation and Estimates
* Financial Assets
* Investments and Funds
* Derivatives
* Property, Plant and Equipment
* Costs and Capital Expenditures
* Depreciation, Depletion and Amortization
* Revaluation and Impairment
* Intangible Assets
# Final Fantasy XII/Printable version

The current, editable version of this book is available in Wikibooks, the open-content textbooks collection, at
https://en.wikibooks.org/wiki/Final_Fantasy_XII

# Introduction

Final Fantasy XII introduces a number of innovations that differentiate it from the previous offline titles in the series. The most significant of these – the elimination of random battles in favour of enemies seen and fought using the same interface as exploration – gives the title a feeling akin to an MMORPG. The game introduced several innovations to the series: battles occur without a transition to a separate screen; a customizable "gambit" system automatically controls the actions of characters; and a "license" system determines which abilities and equipment are used by characters. Final Fantasy XII also includes elements from previous games in the series, such as summoned monsters, Chocobos, and airships.
Another hallmark of the game is the complex plotting which sees almost all of the player-controlled characters get equal billing throughout the story. Enhancing this feeling of depth is the fact that many of the CGI sequences that punctuate the game do not focus on the game's heroes but instead present action and machinations happening throughout the continent of Ivalice.

# Story

Final Fantasy XII is set within the land of Ivalice during an age when "magic was commonplace" and "airships plied the skies, crowding out the heavens". At this time, magicite, a magic-rich mineral, is commonly used in magic spells and in powering airships—a popular form of transportation in Ivalice. Ivalice is divided into three continents: Ordalia, Valendia, and Kerwon. Ordalia is located in the western part of Ivalice. The Rozarrian Empire makes its home in the vast inland plains of this continent as the eastern portion of it is largely desert or "jagd"—lawless lands so rich in Mist (the ethereal manifestation of magicite) that airships cannot fly over them. Valendia is the home of Imperial Archadia, where vast and lush plains dot the landscape. Central to the story is Dalmasca, a small kingdom between the two continents and Empires. Located in the middle of the Galtean Peninsula of Ordalia, Dalmasca is surrounded by an expanse of desert. The temperate climate of Dalmasca differs from the cold environs of Kerwon and the lush plains of Valendia and Ordalia. During this time, Ivalice is beset by the pending war between the forces of Rozarria and Archadia. Caught between the two powerful Empires, Dalmasca and a number of smaller nations have already been subjugated by Archadia two years before the game begins.
# Final Fantasy XII/Introduction

Final Fantasy XII introduces a number of innovations that differentiate it from the previous offline titles in the series. The most significant of these – the elimination of random battles in favour of enemies seen and fought using the same interface as exploration – gives the title a feeling akin to an MMORPG. The game introduced several innovations to the series: battles occur without a transition to a separate screen; a customizable "gambit" system automatically controls the actions of characters; and a "license" system determines which abilities and equipment are used by characters. Final Fantasy XII also includes elements from previous games in the series, such as summoned monsters, Chocobos, and airships.
Another hallmark of the game is the complex plotting which sees almost all of the player-controlled characters get equal billing throughout the story. Enhancing this feeling of depth is the fact that many of the CGI sequences that punctuate the game do not focus on the game's heroes but instead present action and machinations happening throughout the continent of Ivalice.
# Financial Accounting and Reporting/Cost Allocation
## Depreciation
### Definition

Depreciation is the systematic allocation of the cost of an asset over its useful life. Depreciation is treated as an expense for the period incurred, and is accumulated for the whole useful life of an asset as a contra-account to a specific PPE account. The proforma entry is:
General Journal  - Page xx :
| Date | Date | Description | Post Ref. | Dr | Cr |
| 20xx xxx | xx | Depreciation Expense | | xxx | |
| | | Accumulated Depreciation | | | xxx |

### Depreciation Methods
#### Basic Formula

Depreciation expense is calculated based on the depreciable amount (D) and not on the actual cost of the asset, i.e.,$Dep.exp.=f(D)$, where D is the difference between the Original Cost (C) and the Scrap Value (S) or $D=C-S$.

#### Straight-line method

The straight-line method is based on the following assumptions;
* The asset wastage is a function of time and independent of usage, i.e., $Dep.exp=f(D,t)$
* The wastage is constant or linear.
Consider the following illustration: ABC Co. has a $30,000 threshold for capitalization of assets. As a policy, any asset acquired for less than $30,000 are expensed immediately. The company reported the following purchases related to PPE for the year:
| Item | Purchase date | List Price | Trade discount | Cash discount | Taken? | Fair value at yeat end of current period |
| 65E | January 31 | 54,000 | none | 3% | no | 75,000 |
| 65F | March 15 | 15,700 | 10% | 2% | no | 13,200 |
| 65G | April 1 | 46,470 | none | none | none | 49,000 |
| 65H | June 15 | 4,599 | none | 1% | yes | 3,000 |
| 65I | September 1 | 100,000 | none | 3% | yes | 104,000 |
| 65J | November 30 | 48,000 | 2% | 2% | yes | 43,000 |
| Land acquired for capital appreciation | November 30 | 540,000 | n/a | n/a | none | 562,000 |
Prior to this, the company reported the following amounts in their previous year's financial statements;
| Account | Cost | Fair Value at year-end of current period | Accumulated Depreciation | Scrap value | Useful life remaining |
| Land on operating lease | 549,000 | 760,000 | n/a | n/a | n/a |
| Building on operating lease | 2,590,000 | 1,543,000 | 325,000 | 20% of cost | 15 yrs |
| Building on finance lease | 2,490,000 | 3,209,000 | 126,000 | 15% of cost | 10 yrs |
| Building used as headquarters | 23,500,000 | 12,040,000 | 5,450,000 | 12% of cost | 16 yrs |
# Financial Derivatives

This wikibook is devoted to detailing the methods for trading and evaluating financial derivatives, such as futures and options. This wikibook assumes a strong grasp of differential equations and some understanding of statistics. The ideas introduced will not make you into a good trader. They will merely provide you with some of the tools that derivatives traders use.

## Detailed contents list

    Chapter 1 ~ Introduction
    Chapter 2 ~ Basic Derivatives Contracts
      * Forwards
      * Futures
      * Swaps
      * Options
      * Advanced Structures
    Chapter 3 ~ Pricing of Derivatives
    Chapter 4 ~ Derivatives in Risk Management
    Chapter 5 ~ Real Options
    References ~ References
    Appendix I ~ Notions of Probability Theory
    Appendix II ~ Notions of Stochastic Calculus

# References

Fischer Black, "The pricing of commodity contracts", The Journal of Financial Economics, 3 (1976), pp. 167–179.
Stephen A. Ross, "Neoclassical Finance (Princeton Lectures in Finance)", Princeton University Press, 2004 .
# Handbook of Management Scales/Service quality
## Service quality (alpha = 0.96)
### Items

All Scales rated from 1 (strongly disagree) to 7 (strongly agree) except where noted.
* Grocer X employees are reliable in providing the service I expect.
* Grocer X employees are understanding of my service needs.
* Grocer X employees are responsive to my service requests.
* Grocer X employees are competent in providing the expected service.
* I feel secure in service encounters with Grocer X employees.
* Grocer X employees are courteous in providing me service.
* Grocer X employees are available to answer my service-related questions.
* The tangible (appearance of trucks, staff, products) aspects of Grocer X's service.
* Grocer X service is excellent.
* Grocer X has good credibility in providing the service I need.
* I have access to communicate with Grocer X regarding my service needs.

### Source

* Boyer/Frohlich (2006): Analysis of Effects of Operational Execution on Repeat Purchasing for Heterogeneous Customer Segments. Production and Operations Management, Vol. 15, No. 2, pp. 229–242.
# Handbook of Management Scales/Set up time reduction
## Set up time reduction (alpha > 0.7; composite reliability = 0.75; average variance extracted = 0.51)
### Description

The research takes a step toward clarifying the concept of lean production and develops and validates a multi-dimensional measure of lean production. The 10 distinct dimensions of a lean system are continuous flow, customer involvement, employee involvement, JIT delivery by suppliers, pull, set up time reduction, statistical process control, supplier development, supplier feedback, and total productive/preventive maintenance.

### Definition

Lean production is an integrated socio-technical system whose main objective is to eliminate waste by concurrently reducing or minimizing supplier, customer, and internal variability. This dimension of lean production is about reducing process downtime between product changeovers.

### Items

Please indicate the extent of implementation of each of the following practices in your plant. (1) no implementation; (2) little implementation; (3) some implementation; (4) extensive implementation; (5) complete implementation.
* Our employees practice setups to reduce the time required.
* We are working to lower setup times in our plant.
* We have low setup times of equipment in our plant.

### Source

* Shah/Ward (2007): Deﬁning and developing measures of lean production. Journal of Operations Management, Vol. 25, No. 4, pp. 785-805.
# Handbook of Management Scales/Shareholder-oriented CSR
## Shareholder-oriented corporate social responsibility (CSR) (alpha = 0.85)
### Description

A multidimensional measure of corporate stakeholder responsibility (CStR) was developed and validated. Hereby, the authors conducted a series of analyses, including exploratory factor analyses, confirmatory factor analyses, and structural equation modeling to assess different types of validity of the proposed scale. The scale consists of six dimensions: community-oriented, natural environment-oriented, employee-oriented, supplier-oriented, customer-oriented, and shareholder-oriented CSR.

### Definition

Corporate stakeholder responsibility (CStR) is defined as “an organization’s context-specific actions and policies designed to enhance the welfare of various stakeholder groups by accounting for the triple bottom line of economic, social, and environmental performance”.

### Items

* Our company respects the financial interests of all its shareholders. (0.79)
* Our company ensures that communication with shareholders is transparent and accurate. (0.77)
* Our company takes action to ensure that shareholders’ investments are profitable and perennial in the long-term. (0.76)
* Our company makes sure that shareholders exert effective influence over strategic decisions. (0.75)

### Source

* El Akremi (201_): How Do Employees Perceive Corporate Responsibility? Development and Validation of a Multidimensional Corporate Stakeholder Responsibility Scale. Journal of Management, Vol. _, No. _, pp. _–_

### Comments

The items do not reflect social and ecological needs of shareholders.
# Handbook of Management Scales/Skepticism
## Skepticism (alpha = ?)
### Items

* I easily tend to question information.
* Before accepting anything from others, I first need to have critically reflected on it myself.
* My attitude in life is: seeing is believing.
* I am suspicious by nature.
* My friends and acquaintances think that I am a skeptic.
All items were measured on a 7-point scale with a -3 = completely disagree and a +3 = completely agree.

### Source

* Saaksjarvi/Morel (2010): The Development of a Scale to Measure Consumer Doubt Toward New Products. European Journal of Innovation Management, Vol. 13, No. 3, pp. ???-???. Adapted from: Koslow (2000).
# Handbook of Management Scales/Selection for teamwork potential
## Selection for teamwork potential (alpha = 0.7870)
### Items

* We use ability to work in a team as a criterion in employee selection.
* We use problem solving ability as a criterion in selecting employees.
* We use work values and ethics as a criterion in employee selection.

### Source

* Flynn et al. (1994): A framework for quality management research and an associated measurement instrument. Journal of Operations Management, Vol. 11, No. 4, pp. 339-366.
# Handbook of Management Scales/Service processes
## Service processes (composite reliability = 0.77)
### Description

The authors follow a two-phased approach to develop multi-item scales that measure dimensions of service orientation in the context of business-to-business e-commerce. Service orientation was conceptualized as a third-order construct comprised of five combinative service competency bundles: service climate; market focus; process management; human resource policy; and metrics and standards.
One of these five second-order dimensions, process management, consists of two first-order dimensions: information and communication technologies implementation and service processes.

### Definition

The characteristics of the key processes, both front-line and back-office, designed and managed to deliver service, e-service, and higher productivity.

### Items

* My organization’s processes provide outstanding support on delivering high-value services. (0.82)
* We have processes to monitor customers’ purchases from order to delivery. (0.42)
* Our processes help employees focus on activities important to our customers. (0.68)

### Source

* Oliveira/Roth (2012): Service orientation: The derivation of underlying constructs and measures. International Journal of Operations & Production Management, Vol. 32, No. 2, pp. 156-190.

### Comments

The second item was dropped due to low regression weight (or lower than remaining items).

### Related Scales

* Information and communication technologies implementation
# Handbook of Management Scales/Self-awareness
## Self-awareness (alpha = 0.92)
### Description

Scales were developed and validated for four dimensions of authentic leadership: self-awareness, relational transparency, internalized moral perspective, balanced processing.

### Definition

The authors define authentic leadership as "a pattern of leader behavior that draws upon and promotes both positive psychological capacities and a positive ethical climate, to foster greater self-awareness, an internalized moral perspective, balanced processing of information, and relational transparency on the part of leaders working with followers, fostering positive self-development".
Self-awareness refers to "demonstrating an understanding of how one derives and makes meaning of the world and how that meaning making process impacts the way one views himself or herself over time".

### Items

* Seeks feedback to improve interactions with others.
* Accurately describes how others view his or her capabilities.
The authors reported two sample items of this scale only.

### Source

* Walumbwa et al. (2008): Authentic Leadership: Development and Validation of a Theory-Based Measure? Journal of Management, Vol. 34, No. 1, pp. 89–126

### Related Scales

* Relational transparency
* Internalized moral perspective
* Balanced processing
# Handbook of Management Scales/Self-determination
## Self-determination (alpha = 0.79, 0.80)
### Description

Based on a thorough scale development and validation process, the author presents a multidimensional measure of psychological empowerment in the workplace. It consists of four dimensions: meaning, competence, self-determination, and impact.

### Definition

Empowerment is defined as increased intrinsic task motivation manifested in a set of four cognitions reflecting an individual's orientation to his or her work role: meaning, competence, self-determination, and impact (Thomas and Velthouse, 1990).
The self-determination dimension of empowerment is defined as an individual's sense of having choice in initiating and regulating actions (Deci, Connell and Ryan, 1989).

### Items

* I have significant autonomy in determining how I do my job.
* I can decide on my own how to go about doing my work.
* I have considerable opportunity for independence and freedom in how I do my job.

### Source

* Spreitzer (1995): Psychological Empowerment in the Workplace: Dimensions, Measurement, and Validation. Academy of Management Journal, Vol. 38, No. 5, pp. 1442–1465

### Comments

The mean values of all items were above five. Given that a 7-point scale was used, future researchers could slightly adapt the items in order to shift the mean values close to the center (e.g., by using terms like "can always decide" instead of "can decide").

### Related Scales

* Employee empowerment
* Psychological empowerment in the workplace: meaning, competence, self-determination, impact
# Handbook of Management Scales/Service culture
## Service culture (composite reliability = 0.86)
### Description

The authors follow a two-phased approach to develop multi-item scales that measure dimensions of service orientation in the context of business-to-business e-commerce. Service orientation was conceptualized as a third-order construct comprised of five combinative service competency bundles: service climate; market focus; process management; human resource policy; and metrics and standards.
One of these five second-order dimensions, service climate, consists of three first-order dimensions: leadership, service culture, and value orientation.

### Definition

Corporate culture that conveys that providing customer service to all customers should be embedded in all employees’ behavior.

### Items

* Service quality values are explicitly addressed and actively promoted within our organization. (0.79)
* Our organization promotes a culture that emphasizes service. (0.93)
* Our employees are fully committed to customer service. (0.78)

### Source

* Oliveira/Roth (2012): Service orientation: The derivation of underlying constructs and measures. International Journal of Operations & Production Management, Vol. 32, No. 2, pp. 156-190.

### Comments

The third item was dropped due to low regression weight (or lower than remaining items) and due to redundancy.

### Related Scales

* Leadership
* Value orientation
# Handbook of Management Scales/Service standards
## Service standards (composite reliability = 0.84)
### Description

The authors follow a two-phased approach to develop multi-item scales that measure dimensions of service orientation in the context of business-to-business e-commerce. Service orientation was conceptualized as a third-order construct comprised of five combinative service competency bundles: service climate; market focus; process management; human resource policy; and metrics and standards.
One of these five second-order dimensions, metrics and standards, consists of two first-order dimensions: measurement system and service standards.

### Definition

The extent to which a company has established service standards.

### Items

* Our company has established service standards based on researched customer needs. (0.79)
* Service standards are visible to both employees and customers. (0.85)
* We have established service standards based on external benchmarks of competitor performance. (0.83)

### Source

* Oliveira/Roth (2012): Service orientation: The derivation of underlying constructs and measures. International Journal of Operations & Production Management, Vol. 32, No. 2, pp. 156-190.

### Comments

The first item was dropped due to low regression weight (or lower than remaining items).

### Related Scales

* Measurement system
# ID Board Review/Bacterial Diseases/Mycobacterium/Mycobacterium tuberculosis complex/Mycobacterium leprae
## Clinical Presentations

* Leprosy
# ID Board Review/Bacterial Diseases/Mycobacterium/Mycobacterium tuberculosis complex
## Mycobacterium Tuberculosis (MTB) Complex

* Mycobacterium tuberculosis
* Mycobacterium bovis
* Mycobacterium leprae
# ID Board Review/Bacterial Diseases/Mycobacterium/Non-TB Mycobacterium (NTM)
## Non-TB Mycobacterium (NTM)
### Slow Growers (>7d)
#### Photochromogen

* Mycobacterium kansasii
* Mycobacterium marinum
* Mycobacterium haemophilum

#### Scotochromogen

* Mycobacterium gordonae
* Mycobacterium scrofulaceum
* Mycobacterium szulgai

#### Nonchromogen

* Mycobacterium avium complex (MAC)
* Mycobacterium ulcerans

### Rapid Growers (<7d)

* Mycobacterium fortuitum
* Mycobacterium abscessus
* Mycobacterium chelonae