OpenLLM-France/wikimedia huggingface dataset:
# Financial Accounting/What is accounting?

Accounting is about managing our financial assets ethically and involving the knowledge how better to not Liquidate those assets.Again is about allowing your standard way of functioning the prospectus of financial statements legally and professional.

## Required readings

Read the following Wikipedia articles. Don't get too bogged down in the details at this time. Some of the concepts will be out of the scope of this session. They will be covered in detail in later sessions and courses.
* Accounting
* Financial Accounting
* Managerial Accounting
* Cost Accounting

## Summary

* Financial accounting is the act of reporting on the historical activities of an organization by producing financial statements (defined later in this course) with accompanying notes that allow users of those financial statements to make decisions. Users can include management, investors, tax authorities and creditors among others.
* Managerial accounting is the process of making analyses and projections on those historical records (along with other pieces of information) for management to make strategic decisions regarding finance and marketing efforts.
* Cost accounting is the process of identifying the cost of inputs to producing goods and services. This allows management to better make better supply chain management and pricing decisions. It also allows management to determine if taking a product to market will be viable and how much the new product/service will contribute to operating income.
* As you can see, each of these types of accounting are important for all organizations to thrive. Without them, proper planning is not possible.

## Problems

Because of the action implications of information, including accounting information, many people will want to capture the information which may mean also capturing the accounting processes that have produced it. Problems ..some businesses struggle to balance their Balance Statement ...The interpretation of analysing the Receipts and the Payments Journal ...calculating the Net Profit in the Income Statement ...calculating the depreciation of the assets ...Balancing of the Petty Cash Journal

## Solutions

* Waiting for contributors
# Foreign Exchange Risk Mitigation Techniques/Resources

| Unit 2.1-Foreign Exchange Risk Mitigation Techniques | Introduction | Rates of Exchange | Market Drivers | Measuring FX Exposure | Business Needs for Foreign Currency | Foreign Exchange Trading | Common Instruments to Offset Risk | Summary | Resources | Activities | Assessment Return to Trade Finance Module 2: Risk Mitigation Techniques |

## Resources

* The Global Entrepreneur, James Foley, 2nd Edition, Jamric Press, 2004.
* International Trade Finance V4, Forum for International Trade Training (FITT), Ottawa, Canada, 2005.
* International Business, 10th Edition, Ball-McCulloch-Frantz-Geringer-Minor, McGraw-Hill 2005.
# Foreign Exchange Risk Mitigation Techniques/Foreign Exchange Trading

| Unit 2.1-Foreign Exchange Risk Mitigation Techniques | Introduction | Rates of Exchange | Market Drivers | Measuring FX Exposure | Business Needs for Foreign Currency | Foreign Exchange Trading | Common Instruments to Offset Risk | Summary | Resources | Activities | Assessment Return to Trade Finance Module 2: Risk Mitigation Techniques |

## Foreign Exchange Trading

The exchange of one currency for another currency, dollars (USD) for Japanese yen (JPY), is the basic definition of foreign exchange. There are two different types of quotations:
* Indirect quotation - The price of a national currency expressed in terms of one unit of a foreign currency
* Quoting Japanese yen at a rate of 110
* 1 USD = 110.00 JPY
* Direct quotation - The value of one unit of national currency in terms of the foreign currency
* Quoting USD at a rate of .009091
* 1 JPY = .009091 USD.
# Foreign Exchange Risk Mitigation Techniques/Measuring Foreign Exchange Exposure

| Unit 2.1-Foreign Exchange Risk Mitigation Techniques | Introduction | Rates of Exchange | Market Drivers | Measuring FX Exposure | Business Needs for Foreign Currency | Foreign Exchange Trading | Common Instruments to Offset Risk | Summary | Resources | Activities | Assessment Return to Trade Finance Module 2: Risk Mitigation Techniques |

## Measuring Foreign Exchange Exposure
### Transaction Exposure

Transactions in the form of purchase contracts or agreements denominated in a foreign currency but not yet settled create transaction exposure. The fluctuation of the currency will have an impact on the value until the transaction is completed. The value of an unsettled export receivable or an import payable is just one example. There are multiple hedging techniques to help the investor minimize his risk, including:
* forward contracts
* futures contracts
* use of a money market hedge
* contractual risk sharing
* pricing adjustments based on forward rates
* foreign currency accounts
* foreign currency options

### Translation Exposure

The revaluation of all foreign-denominated assets and liabilities often referred to as transfer pricing is usually considered “paper” gains or losses. The conversion of an asset by selling it and converting the proceeds to the local currency would create a realized gain or loss. This form of exposure is created when financial statements are prepared and converted to the local currency of the owner or investor. This form of exposure is considered an indication of potential gains or losses.

### Economic Exposure

The evaluation of foreign governments from an economic standpoint determines whether a translation exposure could be realized. The projected stability of a country, both politically and economically, impacts future cash flows and can adversely impact the profitability of an organization. Strategic planning for operations must include economic exposure.
# Foreign Exchange Risk Mitigation Techniques/Summary

| Unit 2.1-Foreign Exchange Risk Mitigation Techniques | Introduction | Rates of Exchange | Market Drivers | Measuring FX Exposure | Business Needs for Foreign Currency | Foreign Exchange Trading | Common Instruments to Offset Risk | Summary | Resources | Activities | Assessment Return to Trade Finance Module 2: Risk Mitigation Techniques |

## Summary

The fear of encountering foreign exchange fluctuations and exposing a company to risk is often the deciding factor for a company to stay out of the global market. When international managers understand the risk and the tools available to manage any potential risk, greater opportunities become available for the company. Entering the global market and being willing to deal in foreign currencies may lead to increased business opportunities.
# Foreign language learning orientation

Orientation for Foreign Language Learning

## English speakers

Welcome to the English language Wikiversity!
This section is in English, it is the equivalent to Orientation and Übersicht
English as a second language (See also the languages listed at Foreign Language Learning)
Traducción ~ (Topic:Translation): w:links in italics

## Spanish speakers

Welcome to the English language Wikiversity!
* Español - Topic:Spanish

## deutsche Sprecher

Willkommen bei der englischsprachigen Wikiversity!
* deutsch - Topic:German
# Forensics

* Forensics Learning Project
* part of the School of Law
* Welcome to the Forensics Learning Project, part of the School of Law.
* Analysis
* Crime Scene Investigation
* Firearms and Tool Marks
* DNA and Serology
* Trace Evidence
* Computer and Digital Forensics
* Questioned Documents
* Drug Chemistry
* Imaging
* Psychological Profiling
* Repressed memory
* Active participants
* If you are an active participant in this school, you can list your name here (this can help small schools grow and the participants communicate better; for large schools it is not needed).
* RangerJ, 9 March 2007
* Sidon, 2 February 2008
* Project news
* 23 April 2017 - Major overhaul
* 17 January 2007 - Project founded!
# Forensics/Analysis/Example

In the voice of forensic expertise it carries out analysis, validation and transcription of voice and speech recordings.
The audio sample corresponds to a telephone recording that picks up the conversation between 2 adult individuals, male, identified as 1 speaker and speaker 2. Like it is a telephone channel recording, recording acoustic characteristics and the intelligibility of the message is limited by the bandwidth of the channel itself, ambient noise and proximity of the partners to the item pickup (microphone). There have been a total of 9 segments of voice (lengthening of vowels /a/ and/e /) samples of certain voice and dubitada for the analysis of phonation and biometric parameterization of vocal cord. Each segment has been previously edited, and isolated from the rest to further biometric analysis with the BioMet@Fore tool v 3.1
The audio sample has been digitally processed to improve its quality ¡ mitigating and minimizing noise fragments that could mask the interventions of both speakers.
# Foreign Exchange Risk Mitigation Techniques/Types of Rates of Exchange

| Unit 2.1-Foreign Exchange Risk Mitigation Techniques | Introduction | Rates of Exchange | Market Drivers | Measuring FX Exposure | Business Needs for Foreign Currency | Foreign Exchange Trading | Common Instruments to Offset Risk | Summary | Resources | Activities | Assessment Return to Trade Finance Module 2: Risk Mitigation Techniques |

## Types of Rates of Exchange
### Fixed rate of exchange

A fixed rate of exchange is a ratio established by the government at which foreign currencies can be exchanged. The value of the national currency is based on parity with other currencies. Sustaining the parity is the question: if other factors force a market change to a floating rate, the impact could negatively impact the country.

### Floating rate of exchange

A floating rate of exchange allows open market conditions to determine the value of the currency in relationship to other currencies. Open market exchange rates are highly volatile and change every 5 seconds or 18,000 times per day. Any given currency typically fluctuates 1% during a 24- hour period. The volatility of the market is influenced by political, economic and technical conditions that come into play and cause fluctuations that may exceed the typical movement. This volatility translates into the need to manage the risk of rising or falling exchange rates.

### Managed rate of exchange

A managed rate of exchange allows a central bank to intervene to adjust for market conditions. It controls wide valuation swings that may occur due to adverse market conditions.
# Homomorphism space/Bases/Matrices/Fact/Proof

The bijectivity was shown in fact. The additivity follows from
    ${\left(M_{\mathfrak {w}}^{\mathfrak {v}}(f+g)\right)}_{ij}=((f+g)(v_{j}))_{i}=(f(v_{j})+g(v_{j}))_{i}=f(v_{j})_{i}+g(v_{j})_{i}={\left(M_{\mathfrak {w}}^{\mathfrak {v}}(f)\right)}_{ij}+{\left(M_{\mathfrak {w}}^{\mathfrak {v}}(g)\right)}_{ij}\,,$
where the index $i$ denotes the $i$-th component with respect to the basis ${\mathfrak {w}}$.
# Homomorphism space/Dimension/Fact/Proof

This follows immediately from fact.
# Homomorphism space/K to W/Example

Let $W$ be a $K$-vector space over the field $K$. Then the mapping
    $\operatorname {Hom} _{K}{\left(K,W\right)}\longrightarrow W,\varphi \longmapsto \varphi (1),$
is an isomorphism of vector spaces, see exercise.
# Homomorphism space/Functorial properties/Fact

Let $K$ be a field, and let $V$ and $W$ be $K$-vector spaces. Then the following hold.
* A linear mapping from another vector space $U$ induces a linear mapping
    $\varphi \colon U\longrightarrow V$
    $\operatorname {Hom} _{K}{\left(V,W\right)}\longrightarrow \operatorname {Hom} _{K}{\left(U,W\right)},f\longmapsto f\circ \varphi .$
* A linear mapping to another vector space $T$ induces a linear mapping
    $\psi \colon W\longrightarrow T$
    $\operatorname {Hom} _{K}{\left(V,W\right)}\longrightarrow \operatorname {Hom} _{K}{\left(V,T\right)},f\longmapsto \psi \circ f.$
# Homogeneous polynomial/Representation with formal partial derivatives/Exercise

Let $H\in K[X_{1},\ldots ,X_{n}]$ be a homogeneous polynomial of degree $e$. Show the equality
    $eH=X_{1}{\frac {\partial H}{\partial X_{1}}}+\cdots +X_{n}{\frac {\partial H}{\partial X_{n}}}\,.$
# Homogeneous system of linear equations/Many variables/Two equations/1/Exercise

Solve the system of linear equations in the variables $x_{1},x_{2},\ldots ,x_{10}$, which is given by the two equations
    $x_{1}+x_{2}+x_{3}+x_{4}+x_{5}+x_{6}+x_{7}+x_{8}+x_{9}+x_{10}=0\,$
and
    $x_{1}-x_{2}+x_{3}-x_{4}+x_{5}-x_{6}+x_{7}-x_{8}+x_{9}-x_{10}=0\,.$
# Homomorphism space/Bases/Matrices/Fact

Let $K$ denote a field and let $V$ and $W$ denote finite-dimensional $K$-vector spaces. Let ${\mathfrak {v}}=v_{1},\ldots ,v_{n}$ be a basis of $V$ and ${\mathfrak {w}}=w_{1},\ldots ,w_{m}$ be a basis of $W$.
    $\operatorname {Hom} _{K}{\left(V,W\right)}\longrightarrow \operatorname {Mat} _{m\times n}(K),f\longmapsto M_{\mathfrak {w}}^{\mathfrak {v}}(f),$
is an isomorphism
$K$
# Guided Meditations/Walking Meditation

This resource provides instructions for a guided walking meditation:
Begin by finding a quiet and peaceful place to walk. This could be indoors or outdoors, whichever feels most comfortable for you. Take a moment to stand still and ground yourself, noticing your surroundings and the sensation of your feet on the ground.
Now, begin to walk slowly and mindfully. Take small, deliberate steps and pay attention to the sensation of your feet as they make contact with the ground.
As you walk, bring your attention to the sensations in your body. Notice the movement of your legs, the shifting of your weight, and the sensation of the air as it moves around you.
Pay attention to the present moment, and allow any thoughts or worries to drift away. Focus on the sensation of walking and the present environment.
If your mind starts to wander, gently bring it back to your walking. Each time you notice your mind has wandered, simply acknowledge it and then gently guide your attention back to your walking.
As you walk, take in your surroundings. Observe the colors, textures, and shapes around you. Take in the smells, sounds, and sensations of the environment.
Allow yourself to simply be in the present moment. Embrace the sensations and experiences of walking without any judgment or expectations.
When you're ready to finish, come to a stop and stand still for a moment. Take a deep breath and notice how you feel. Allow any thoughts or sensations to come and go without judgment.
Then, slowly resume your regular walking pace and continue on with your day.
# Guided Meditations/Breath Awareness Meditation

This resource is a guided breath awareness meditation script:
Begin by finding a comfortable seated position or lie down on your back with your arms by your sides and your palms facing up. Close your eyes and take a few deep breaths, inhaling through your nose and exhaling through your mouth.
Now bring your attention to your breath. Notice the sensation of the air as it enters your nostrils and fills your lungs. Follow your breath as it flows in and out of your body, without trying to change it in any way. Simply observe your breath as it is.
Notice the quality of your breath. Is it deep or shallow? Fast or slow? Is there a rhythm to your breath or is it irregular?
As you continue to focus on your breath, allow yourself to fully immerse in the present moment. Allow yourself to simply be, without any need to do or achieve anything.
If your mind starts to wander, gently bring it back to your breath. Each time you notice your mind has wandered, simply acknowledge it and then gently guide your attention back to your breath.
As you continue to focus on your breath, notice the way your body responds to each inhale and exhale. Notice the rise and fall of your chest or abdomen with each breath. Allow yourself to fully experience each breath as it happens.
As you continue to focus on your breath, allow any thoughts, feelings or sensations to simply come and go, like clouds in the sky. Allow yourself to be fully present in this moment, without judgment or expectation.
Take a few deep breaths and then slowly open your eyes. Take a moment to notice any changes in how you feel, and then gently bring yourself back to your day.
# Guided Meditations/Gratitude Meditation

This resource provides instructions for a guided gratitude meditation script:
Begin by finding a comfortable seated position with your spine straight and your hands resting on your lap. Close your eyes and take a few deep breaths, inhaling through your nose and exhaling through your mouth.
Now, bring to mind something or someone in your life that you are grateful for. It could be a person, a place, a thing, or an experience.
Visualize this thing or person in your mind's eye, and allow yourself to feel a sense of gratitude and appreciation for their presence in your life.
Think about all the ways in which this thing or person has positively impacted your life, and imagine yourself expressing your gratitude to them.
Now, expand your gratitude to include other areas of your life. Think about all the things in your life that you are grateful for, from your health and wellbeing to the people in your life and the experiences you've had.
Visualize each thing in your mind's eye, and allow yourself to feel a sense of gratitude and appreciation for all that you have.
Take a few deep breaths and continue to focus on your feelings of gratitude and appreciation.
When you're ready, slowly bring your attention back to your breath. Take a few deep breaths, inhaling through your nose and exhaling through your mouth.
When you feel ready, gently open your eyes and take a moment to notice any changes in how you feel. Allow yourself to carry this sense of gratitude and appreciation with you throughout the rest of your day.
# Guided Meditations/Visualization Meditation

This resource provides instructions for a guided visualization meditation:
Begin by finding a comfortable seated position with your spine straight and your hands resting on your lap. Close your eyes and take a few deep breaths, inhaling through your nose and exhaling through your mouth.
Now, imagine yourself in a peaceful and serene place, such as a beach or a forest. Allow yourself to fully immerse in this environment, noticing the colors, textures, and sensations around you.
Visualize yourself walking through this serene environment, taking in the sights, smells, and sounds around you. As you walk, allow any worries or stress to drift away, focusing only on the present moment.
Now, imagine a specific goal or intention that you have. It could be related to your personal life, your work, or your health. Visualize this goal or intention as a bright light or object in front of you.
As you focus on this goal or intention, imagine it becoming brighter and more vibrant with each breath you take. Allow yourself to fully immerse in this visualization, imagining yourself achieving this goal or intention with ease and grace.
Visualize yourself taking specific actions to achieve this goal or intention. See yourself succeeding and feeling a deep sense of satisfaction and joy.
Now, slowly bring your attention back to your breath. Take a few deep breaths, inhaling through your nose and exhaling through your mouth.
When you're ready, gently open your eyes and take a moment to notice any changes in how you feel. Allow yourself to fully embrace this sense of peace and clarity, and carry it with you throughout the rest of your day.
# Guided Meditations/Mindfulness Meditation

This resource is a guided mindfulness meditation script:
Begin by finding a comfortable seated position or lie down on your back with your arms by your sides and your palms facing up. Close your eyes and take a few deep breaths, inhaling through your nose and exhaling through your mouth.
Now bring your attention to your breath. Notice the sensation of the air as it enters your nostrils and fills your lungs. Follow your breath as it flows in and out of your body, without trying to change it in any way. Simply observe your breath as it is.
If your mind starts to wander, gently bring it back to your breath. Each time you notice your mind has wandered, simply acknowledge it and then gently guide your attention back to your breath.
As you continue to focus on your breath, allow any thoughts, feelings or sensations to simply come and go, like clouds in the sky. Allow yourself to be fully present in this moment, without judgment or expectation.
Now, expand your awareness to your body. Notice any sensations you may feel in your body, such as warmth or tension. As you continue to focus on your breath, simply observe any sensations that arise in your body without reacting to them.
Now, expand your awareness to the sounds around you. Notice any sounds you may hear, such as traffic or birds chirping. Allow yourself to simply be aware of these sounds without judgment or reaction.
As you continue to focus on your breath, allow yourself to fully immerse in the present moment. Allow yourself to simply be, without any need to do or achieve anything.
Take a few deep breaths and then slowly open your eyes. Take a moment to notice any changes in how you feel, and then gently bring yourself back to your day.
# Guided Meditations/Compassion Meditation

This resource provides instructions for a guided compassion meditation script:
Begin by finding a comfortable seated position with your spine straight and your hands resting on your lap. Close your eyes and take a few deep breaths, inhaling through your nose and exhaling through your mouth.
Now, bring to mind someone who is going through a difficult time. It could be someone you know personally, someone you've heard about, or even a group of people who are struggling.
Visualize this person or group of people in your mind's eye, and imagine them surrounded by a warm, golden light of compassion.
As you focus on this person or group of people, begin to imagine their suffering and struggles. Allow yourself to feel a deep sense of empathy and compassion for their pain and difficulties.
Now, imagine yourself reaching out to this person or group of people, offering them comfort and support. Imagine yourself saying kind and comforting words, and offering them a warm embrace.
As you do this, continue to focus on your feelings of compassion and empathy for their suffering.
Now, expand your compassion to include all beings who are suffering in the world. Imagine each person or group of people surrounded by a warm, golden light of compassion, and imagine yourself reaching out to them with comfort and support.
Take a few deep breaths and continue to focus on your feelings of compassion and empathy.
When you're ready, slowly bring your attention back to your breath. Take a few deep breaths, inhaling through your nose and exhaling through your mouth.
When you feel ready, gently open your eyes and take a moment to notice any changes in how you feel. Allow yourself to carry this sense of compassion and empathy with you throughout the rest of your day.