OpenLLM-France/wikimedia huggingface dataset:
# Russian Accounting Standards

Russian Accounting Standards (RAS; Russian: Российские стандарты бухгалтерского учёта, РСБУ), also called Russian Accounting Principles (RAP) or Russian GAAP or GAAP (Russia), refer to the body of regulatory documents concerning financial accounting and reporting standards in the Russian Federation.
For historical reasons, the Russian Accounting Standards framework has been determined by the state, rather by professional bodies. The primary users of RAS are state and tax authorities, rather than management or third parties. RAS financial statements must include balance sheet, income statement, statement of changes in equity, cash flow statement and explanatory notes. Under RAS, a specific layout is mandatory for the balance sheet and other statements.
The Russian government has been striving to harmonize Russian Accounting Standards with IFRS since 1998. The Law No. 208-FZ introduced IFRS into Russian legislation in 2010. Since 2012, IFRS have increasingly been adopted in Russia, and they are mandatory for consolidated financial statements, while standalone financial statements must be prepared using RAS. IFRS statements are also required for domestic public companies. IFRS are generally deemed more relevant to the needs of investors.

## Comparison to IFRS

Major reasons for deviation between Russian GAAP and IFRS / US-GAAP (e.g. when the Russian affiliate of a larger group need to be consolidated to the mother company) are the following:
* Booking of payables in the general ledger according to national accounting standards can only be made upon receipt of the actual acceptance protocol (good's receipt). Indeed, in Russia, in contrast to IFRS and US-GAAP, the invoice (outgoing or incoming) is not an official tax or accounting document and does not trigger any booking. There is also no provision to book in the General Ledger any expense for goods and services that according to a contract are effectively received but for whom documents are still not exchanged.
* There is no possibility under Russian GAAP to recognise the good-will as an intangible asset in the balance sheet of a company. This has a major consequence when a company is sold. Indeed, if a company (or part of it) is sold at a higher value than its book value (i.e. to account for the good-will value), the selling party need to pay tax at the relevant profit tax rate (20% in 2013) on the difference in value between selling and accounting value and the buyer has no possibility to amortize the cost and deduct it from present and future revenues.
* There is no equivalent of IAS 37 in the Russian GAAP. Loans and monetary securities are not discounted, so the present value of such financial assets is not discounted for the relevant interest rates at the different maturities of the loans.
# HNLMS Van Nes

HNLMS Van Nes (Dutch: Hr.Ms. or Zr.Ms. Van Nes) may refer to following ships of the Royal Netherlands Navy:
* HNLMS Van Nes (1863)
* HNLMS Van Nes (1930), an Admiralen-class destroyer
* HNLMS Van Nes (F805), a Van Speijk-class frigate
* HNLMS Van Nes (F833), a Karel Doorman-class frigate
# Si Phan Don

The Si Phan Don (Lao: ສີ່ພັນດອນ; meaning '4,000 islands') is a riverine archipelago in the Mekong River, Champasak Province in southern Laos. Si Phan Don is part of Khong District, including the islands and part of the mainland in the east. Si Phan Don is dotted with numerous islands, half of which are submerged when the Mekong River is in flood. The principal islands of Si Phan Don are Don Khong (the largest), Don Som (the second largest), Don Det and Don Khon. Si Phan Don borders Cambodia and historical and cultural ties link the people on both side of the border. Pakse is the closest of the bigger cities in Laos to the area.
Key features of the Si Phan Don archipelago include:
In the past, timber was logged on the islands, but it is now regulated; illegal logging incurs stiff penalties.
While the local economies are predominantly based on agriculture, the Si Phan Don archipelago has seen an increasing number of visitors. Tourism is concentrated on Don Khong, Don Det, Don Khon and small numbers on Don Som. Many of the other islands are rarely visited.

## Gallery

* River bank of Don Khon with stilt wooden houses
* Mekong beach near Don Loppadi
* Transport of buffalos on the Mekong (from Don Det)
* Mekong pirogue at sunset, Don Puay
* Man watering cucumbers on small island
* Kitchen garden on a Mekong bank, Don Loppadi
* Flooded Albizia Saman (rain tree), Don Loppadi
* Wooden fence, Si Phan Don
* Children playing at sunset on a Mekong bank, Don Loppadi
* Pirogue on the Mekong under grey clouds before a storm
* Water reflection of a smiling woman planting rice
* Boy plowing with a tractor at sunset in Don Det
* Opaque and mirroring green paddy fields with palm tree
* Two Arecaceae (palm trees) in the fields viewed through a hole in a tree stump damaged by fire in the island of Don Tao, at sunrise
* River bank of the island of Don Khon with stilt wooden houses, seen from Don Det with a leaning Arecaceae (palm trees) and colorful clouds
# Fuwape

Fùwàpẹ́ audio is a Nigerian surname of Yoruba origin, typically bestowed upon males. It means "One whose character endures for a long time.". The name Fùwàpẹ́ is distinctive, carrying a strong and meaningful undertone. The name Fùwàpẹ́ is common among the Abeokuta and Ogun people of the Southwest, Nigeria. The diminutive form is Afùwàpẹ́.

## Notable individuals with the name

* Ibiyinka A. Fuwape (born 1962), Nigerian physicist and academic
* Joseph Fuwape (born 1957), Nigerian academic
# Yevgeni Kryachik

Yevgeni Aleksandrovich Kryachik (Russian: Евгений Александрович Крячик; born 9 September 1969) is a Russian football official and a former player. He is the director with FC Torpedo Armavir.
# Jan Muhammad Khan

Jān Muhammad Khān Bahādur (Bengali: জান মোহাম্মদ খান বাহাদুর, Persian: جان محمد خان بهادر) was a Faujdar of the Mughal Bengal's Sylhet Sarkar. He was the successor of the previous faujdar, Syed Ibrahim Khan. In 1667, Khan granted some land to Sylheti residents. He gave Hariram Bhattacharya, father of Ramkeshav Bhattacharya, some land in Dulali Pargana. Khan was succeeded by Faujdar Mahafata Khan.
# Dar Ab, Sistan and Baluchestan

Dar Ab (Persian: دراب, also Romanized as Dar Āb) is a village in Jolgeh-ye Chah Hashem Rural District, Jolgeh-ye Chah Hashem District, Dalgan County, Sistan and Baluchestan Province, Iran. At the 2006 census, its population was 53, in 10 families.
# Swimming at the 2018 Mediterranean Games – Men's 200 metre individual medley

The men's 200 metre individual medley competition at the 2018 Mediterranean Games was held on 23 June 2018 at the Campclar Aquatic Center.

## Records

Prior to this competition, the existing world and Mediterranean Games records were as follows:
| World record | Ryan Lochte (USA) | 1:54.00 | Shanghai, China | 28 July 2011 |
| Mediterranean Games record | Oussama Mellouli (TUN) | 1:58.38 | Pescara, Italy | 27 June 2009 |

## Results
### Heats

The heats were held at 10:25.
| Rank | Heat | Lane | Name | Nationality | Time | Notes |
| 1 | 3 | 4 | Andreas Vazaios | Greece | 2:00.84 | Q |
| 2 | 2 | 4 | Hugo González | Spain | 2:02.26 | Q |
| 3 | 3 | 5 | Federico Turrini | Italy | 2:02.27 | Q |
| 4 | 3 | 3 | Albert Puig | Spain | 2:02.56 | Q |
| 5 | 1 | 4 | Alexis Santos | Portugal | 2:02.92 | Q |
| 6 | 1 | 5 | Georgios Spanoudakis | Greece | 2:03.08 | Q |
| 7 | 2 | 5 | Gabriel José Lopes | Portugal | 2:03.10 | Q |
| 8 | 2 | 3 | Pier Andrea Matteazzi | Italy | 2:03.65 | Q |
| 9 | 1 | 6 | Samet Alkan | Turkey | 2:04.42 | |
| 10 | 1 | 3 | Guillaume Laure | France | 2:04.55 | |
| 11 | 2 | 6 | Alpkan Örnek | Turkey | 2:04.89 | |
| 12 | 3 | 6 | Samy Helmbacher | France | 2:05.00 | |
| 13 | 2 | 2 | Anže Ferš Eržen | Slovenia | 2:06.30 | |
| 14 | 3 | 2 | Thomas Tsiopanis | Cyprus | 2:06.30 | |
| 15 | 1 | 2 | Ramzi Chouchar | Algeria | 2:07.22 | |
| 16 | 2 | 7 | Said Saber | Morocco | 2:11.70 | |
| 17 | 3 | 7 | Omar Eltonbary | Egypt | 2:12.54 | |

### Final

The final was held at 18:40.
| Rank | Lane | Name | Nationality | Time |
| | 4 | Andreas Vazaios | Greece | 1:59.40 |
| | 5 | Hugo González | Spain | 2:00.53 |
| | 2 | Alexis Santos | Portugal | 2:00.83 |
| 4 | 3 | Federico Turrini | Italy | 2:01.14 |
| 5 | 7 | Georgios Spanoudakis | Greece | 2:01.85 |
| 6 | 1 | Gabriel José Lopes | Portugal | 2:02.46 |
| 7 | 8 | Pier Andrea Matteazzi | Italy | 2:03.30 |
| 8 | 6 | Albert Puig | Spain | 2:03.89 |
# Toio

toio is an educational video game console developed by Sony Interactive Entertainment. It consists of two miniature robots, a docking station with a monochrome display, a cartridge port to load software onto, and two controllers. After shipping to crowdfunding backers in January 2018, the platform was released across Japan in March 2019.

## Development

The product was conceived by Alexis André, based out of Sony Computer Science Laboratories' Tokyo division. It was unveiled at the Tokyo Toy Show and was put up for pre-order on Sony Corporation's First Flight crowdfunding platform in June 2017. Bandai, LEGO and Sony Music were announced as partners in development and content creation. In late 2017, Sony Interactive Entertainment took over the project as it offered a challenge beyond the television. Backers began receiving toio in January 2018.
Shortly after the project shifted to the gaming division, the hardware and software was significantly redesigned to improve stability. Sony offered the revised version of toio to those who crowdfunded the original at no additional cost. This version began being sold to the general public in Japan on March 20, 2019. Sony made the platform open source and released a GitHub repository on June 13, 2019. On September 30, 2020, Sony and Morikatron released a free Unity software development kit designed for toio.

## Kits

Alongside the hardware itself, Sony has released a variety of themed kits that include game cartridges, additional toys for the robots and books with activities.
| Game title | Release Date |
| toio collection | March 20, 2019 |
| Papercraft Creatures - Gesundroid | March 20, 2019 |
| GoGo Robot Programming | March 20, 2019 |
| toio drive | November 14, 2019 |
| ~More Fun For Everyone~ toio collection Expansion Pack | December 5, 2019 |
| Picotons | September 10, 2020 |
| The Phantom Thief and the Demon King's Museum | November 19, 2020 |

## Reception

The platform and its games have won multiple Japanese Good Design Awards between 2017 and 2020. Papercraft Creatures - Gesundroid made the Jury's Selection in the Entertainment category during the 22nd Japan Media Arts Festival in 2019. In 2020, the hardware won a Red Dot Design Award and an iF Product Design Award.
# Sultanna Frantsuzova

Sultanna Frantsuzova (Russian: Султа́нна Ива́новна Францу́зова; born January 9, 1975, Elista, Russia) is a Russian fashion designer, known for her inexpensive design clothes.

## Biography

Frantsuzova studied at Slava Zaitsev's Fashion Laboratory in Moscow. A year after graduating, Sultanna was named one of the prize-winners of the Nadezhda Lamanova Contest for upcoming designers, and awarded a scholarship to the Fine Arts Academy in Milan (Accademia Scuola di Milano). Her designs were showcased at the Fashion Awards Ceremony in Switzerland.
In 2000, Frantsuzova began design women's collections for the Russian-based brand Lo. In 2003, she created her first independent collection under the name Sortie de Bal, and opened a small boutique in Moscow. In 2004, Frantsuzova launched her own, eponymous label. She soon after moved to Hong Kong and became the creative director for her new brand, Anybody's Blonde. Today, the label Anybody's Blonde operates retail shops across Russia and Asia.
In 2011, she relaunched her brand, Sultanna Frantsuzova, and returned to the Russian market in 2017.

## Awards

* 2005: Designer Of The Year by the Russian edition of the Glamour Magazine Awards
* 2007: Designer Of The Year by the Elle Style Awards Russia
# Michael Torke

Michael Torke (/ˈtɔːrki/; born September 22, 1961) is an American composer who writes music influenced by jazz and minimalism.
Torke was born in Milwaukee, Wisconsin, where he attended Wilson Elementary School, graduated from Wauwatosa East High School, and studied at the Eastman School of Music with Joseph Schwantner and Christopher Rouse, and at Yale University.

## Works

Sometimes described as a post-minimalist, his most characteristically postminimal piece is Four Proverbs, in which the syllable for each pitch is fixed and variations in the melody produce streams of nonsense words. Other works in this style include Book of Proverbs and Song of Isaiah. An early piece where he first used a certain post-minimalist style was Vanada, made in 1984. His best-known work is probably Javelin, which he composed in 1994, commissioned by the Atlanta Committee for the Olympic Games in celebration of the Atlanta Symphony Orchestra's 50th anniversary season, in conjunction with the 1996 Summer Olympics. Commissioned by Disney and Michael Eisner for the New York Philharmonic's Millennium Celebration, he wrote Four Seasons, an oratorio for chorus and orchestra celebrating various aspects of the months. He wrote a ballet in 2002, The Contract, with choreography by James Kudelka. Torke was also commissioned to help Chicago celebrate the centennial of Daniel Burnham's 1909 Plan of Chicago and produced a work entitled Plans that was performed at the Grant Park Music Festival in June 2009.
A synesthete, he is the composer of numerous pieces that include colors in the titles (Bright Blue Music, Ecstatic Orange), later made into the suite Color Music (1991). Other pieces include the opera The Directions (1986), Rust (1989), influenced by rap and disco, Telephone Book (1985, 1995), Adjustable Wrench, and Ash (1989) and Mass (1990), which received criticism for an attempt at the style of Beethoven and Mendelssohn.
In 2003, he created his own record label, Ecstatic Records, on which he re-released a set of six 1990s CDs that were deleted by the now out-of-business Argo Records, which was a subsidiary of Decca Records.
His opera Pop'pea, a rock opera version of Monteverdi's L'incoronazione di Poppea, was commissioned by the Théâtre du Châtelet in Paris and premiered there on May 29, 2012.

## Awards

* Independent Music Awards 2012: Tahiti – Best Instrumental Album
* Finalist Pulitzer Prize 2020: Sky—Concerto for Violin
# Asoro

Asoro, also known as General Asoro was a war chief in the Kingdom of Benin who served as the sword bearer to Oba Ovonramwen (the Oba of Benin) during the 1897 British expedition to Benin. He participated in the defense of Benin against the British expeditionary force that aimed to capture the Oba. Asoro's statement "no other person [should] pass this road except the Oba" (So kpon Oba) resulted in the naming of a road in Benin as "Sakponba".

## History

General Asoro was from Iguogho in present-day Ovia North-East Local Government Area of Edo State. In January 1897, during a religious festival, a British expedition led by Acting Consul General James Philips attempted to enter Benin without the permission of Oba Ovonramwen. Asoro and other warriors resisted the British officials, causing them to retreat and killing some of them. This incident increased tensions between the British and Benin. The British officials said they wanted to discuss trade issues, but their unauthorized entry and the subsequent violence led to more conflicts.
After the British defeated the Benin Empire and captured Oba Ovonramwen, Asoro refused to accept the exile order. During the British attack on Benin led by James Robert Phillips, Asoro protected the road used by the British force. He stated that only the Oba could use that road, which was later named "Sakponba". A statue of General Asoro stands on this road in Benin City to honour his deeds.

## Death

Asoro died at the place where he had fought against the British expedition. This spot is now marked by the Oba Ovonramwen Square, located at the start of Sakponba Road in Benin City.
# Sang Divar

Sang Divar (Persian: سنگديوار, also Romanized as Sang Dīvār; also known as Sangetown, Sangīfān, and Sangyufan) is a village in Hezarmasjed Rural District, in the Central District of Kalat County, Razavi Khorasan Province, Iran. At the 2006 census, its population was 220, in 50 families.
# Khobriz Rural District

Khobriz Rural District (Persian: دهستان خبريز) is in the Central District of Arsanjan County, Fars province, Iran. Its capital is the village of Khobriz.

## Demographics
### Population

At the time of the 2006 National Census, the rural district's population was 6,338 in 1,479 households. There were 6,727 inhabitants in 1,792 households at the following census of 2011. The 2016 census measured the population of the rural district as 7,065 in 2,093 households. The most populous of its 31 villages was Khobriz, with 1,733 people.
# Cwmdauddwr

Cwmdauddwr (rarely referred to by its correct full name of Llansanffraid Cwmteuddwr) is a village in Powys, Wales. It is contiguous with the town of Rhayader on the opposite side of the River Wye. The village is located on the B4518 road linking Rhayader with the Elan Valley Reservoirs.
The parish of Cwmdauddwr corresponds approximately to the medieval commote of Cwmwd Deuddwr (Welsh for 'Commote of the Confluence'; lit. 'commote of the two waters'). It was so called because of its location where the rivers Elan and Wye join. It has also been referred to as Elenydd and Elenid. It was in the area known as Rhwng Gwy a Hafren. It was also associated with Gwrtheyrnion on the east of the Wye, together they formed a cantref. This commote should not be confused with the commote of Deuddwr in Ystlyg which is also in Powys.
The village is home to a pub (The Triangle Inn), village hall and a parish church dedicated to St Bride (Welsh: Sant Ffraid).
The Groe, a large park on the banks of the river, has walks, play areas and sports pitches.
Rhayader railway station was situated in the village until its closure in 1963.

## Church

St Bride's church is Victorian and set in an extensive graveyard. It contains some older memorials and some of the foundations of an earlier church, that stood on the same site, are still traceable in the churchyard near the east wall.
Emmeline Lewis Lloyd is buried here, and the church has a memorial. The plaque was saved from Nantgwyllt church when the Elan Valley was flooded between 1896 and 1905 to create the Caban Coch reservoir, it notes that Lewis Lloyd was the eighth woman to climb Mont Blanc.
# Patrick Gill (physicist)

Patrick Gill is a British physicist who is a Senior NPL Fellow in Time & Frequency at the National Physical Laboratory (NPL) in the UK.

## Education

Gill was educated at the University of Sussex and the University of Oxford where he was awarded a Doctor of Philosophy degree in 1975 for research on Charge Transfer as a Laser Excitation Mechanism.

## Research

Gill's research is concerned with laser frequency stabilisation techniques for very high resolution spectroscopy, and the development of leading-edge optical atomic clocks that look to form the basis of a future redefinition of the SI base unit second. These include optical clocks based on laser-cooled single ions confined in radiofrequency traps and neutral atoms held in optical lattices, and which now reach uncertainties below that of the caesium fountain primary frequency standard.
Additionally, he has developed a range of stable lasers and optical metrology instrumentation with application to high technology sectors such as precision engineering and manufacture, space science, satellite navigation, Earth observation, defence and security and optical telecommunications.

## Awards and honours

Gill is a Fellow of the Institute of Physics (FInstP) and was awarded their Young Medal and Prize in 2008 for world-leading contributions to optical frequency metrology. He also received the I. I. Rabi Award in 2007 from the IEEE International Frequency Control Symposium for contributions to time and frequency metrology and the realisation of single ion optical frequency standards. More recently, his group received the Royal Institute of Navigation's Duke of Edinburgh Award in 2014 for long term atomic clock development. Patrick is a visiting professor at Imperial College London and the University of Oxford. He was awarded an MBE for services to Science in The Queen's 2015 New Year Honours. Gill was elected a Fellow of the Royal Society (FRS) in 2016.
# Aleksei Babenko

Aleksei Anatolyevich Babenko (Russian: Алексей Анатольевич Бабенко; born 1 August 1972) is a Russian retired professional footballer.
He made his professional debut in the Soviet Second League in 1989 for FC Torpedo Naberezhnye Chelny. He played 5 games and scored 3 goals in the UEFA Intertoto Cup 1996 for FC KAMAZ-Chally Naberezhnye Chelny.

## Honours

* Russian Premier League runner-up: 1998.
# Starominskaya

Starominskaya (Russian: Староминская) is a rural locality (a stanitsa) and the administrative center of Starominsky District in Krasnodar Krai, Russia. Population: 29,809 (2010 Census); 30,072 (2002 Census); 30,743 (1989 Soviet census).
# Seyyed Mohammad Bazar

Seyyed Mohammad Bazar (Persian: سيدمحمدبازار, also Romanized as Seyyed Moḩammad Bāzār; also known as Seyyed Moḩammadābād) is a village in Kahir Rural District, in the Central District of Konarak County, Sistan and Baluchestan Province, Iran. At the 2006 census, its population was 305, in 59 families.
# Lower Lena Hydropower Project

The Lower Lena Hydropower Project of the 1970s assumed the creation of a hydro plant on the river Lena at the place which is close to its mouth with installed capacity 20 GW and annual production above 100 TWh. The Lower Lena HPP (Russian: Нижнеленская ГЭС, Nizhnelenskaya HES) was envisioned as an effort to improve navigation conditions in the lower flow of the river for large scale ships upstream to Yakutsk. The location of the proposed HPP was chosen on the base of convenient landscape at this place, which includes narrow river channel and highland topography.
In the case of realization of this project the hydro power plant and its reservoir would have following parameters:
| Parameter | Value |
| Installed capacity: | 20 GW |
| Annual production: | ≈100 TWh |
| Dam length: | 2,300 metres (7,500 ft) |
| Dam height: | 118 metres (387 ft) |
| Reservoir surface area: | 65,000 square kilometres (25,000 sq mi) |
| Reservoir maximum depth: | 125 metres (410 ft) |
| Reservoir average depth: | 35 metres (115 ft) |
| Reservoir length: | 1,694 kilometres (1,053 mi) |
| Reservoir average width: | 70 kilometres (43 mi) |
| Reservoir volume: | 1,900 cubic kilometres (460 cu mi) |
| Catchment area: | 2,430,000 square kilometres (940,000 sq mi) |
| Average discharge near proposed dam: | ≈17,000 m³/s (≈600,349 cu ft/s) |
| Hydraulic head: | 90 metres (300 ft) |
# Jwipo

Jwipo (Korean: 쥐포) is a traditional Korean pressed fish jerky sold as a street snack. Made from the filefish (in Korean, jwichi), it is seasoned, flattened, and dried. Jwichi meat has a subtle sweet flavor, but jwipo's sweetness comes from added sugar. It is traditionally served hot, heated on a burner until it curls.

## Making process

Jwipo is made from various species of filefish, such as Thamnaconus modestus or Stephanolepis cirrhifer. First the fish is skinned and filleted, and after washing, the fillets are seasoned, by soaking in a sugar and seasoning solution, or by mixing or tumbling the fillets together with the seasoning. Then they are shaped and arranged on a drying rack. The jwipo can be shaped free-form, or with the help of templates. After being shaped, the jwipo is dried at low temperatures.

## Consumption

Jwipo can be roasted or grilled, or eaten uncooked. Gochujang or mayonnaise can be used as a dip.
Jwipo can become an ingredient in banchan such as jwipo jorim: jwipo braised in a gochujang-based sauce.