OpenLLM-France/wikimedia huggingface dataset:
# Avraham Harman

Avraham Harman (Hebrew: אברהם הרמן, November 7, 1914 – February 23, 1992) was an Israeli diplomat and academic administrator. From 1968 to 1983, he was the president of the Hebrew University of Jerusalem.

## Biography

Leslie Avraham Harman was born in London in the United Kingdom. He received a law degree from Wadham College, Oxford in 1935. In 1938, he immigrated to Mandate Palestine.
Both Harman's wife Zina Harman and their daughter, Naomi Chazan were elected to the Knesset. He lived in Jerusalem till his death, and is buried in the city.

## Diplomatic and academic career

Following Israeli independence in 1948, he was appointed deputy director of the Press and Information Division of the Ministry of Foreign Affairs. In 1949, he was appointed Israel's first consul-general in Montreal, Quebec. In 1950, he worked in the Israeli delegation to the United Nations. From 1953 to 1955, he was the consul-general in New York, New York. From 1959 to 1968, he was Israel's ambassador to the United States.
While serving as ambassador, he remained in contact with Israeli Foreign Minister Abba Eban during the 1967 Six-Day War and the USS Liberty incident. Five days after the Liberty attack (while still in Washington D.C.), Harman cabled Eban (who was in Tel Aviv) that one of their sources was reporting that the Americans had "clear proof that from a certain stage the pilot discovered the identity of the ship and continued the attack anyway." Three days later, Harman repeated the warning to Eban that the White House was "very angry" and "the reason for this is that the Americans probably have findings showing that our pilots indeed knew that the ship was American."
From 1968 to 1983, he was the president of the Hebrew University of Jerusalem, following Eliahu Eilat and succeeded by Don Patinkin. As President, among other things, he was responsible for the rebuilding and expansion of the original campus of the Hebrew University on Mount Scopus. After 1983, he was appointed Chancellor.
Harman was founding president of the Israel Public Council for Soviet Jewry, a post he held until his death. He received honorary degrees from Yeshiva University, Brandeis University, the Hebrew University, the Weizmann Institute, New York University, Brooklyn College, the Jewish Theological Seminary, Hebrew Union College, Pepperdine University, University of San Francisco and University of Rochester. He was also named an honorary fellow by his alma mater, Wadham College, Oxford.

## Commemoration

The Avraham Harman Institute of Contemporary Jewry at the Hebrew University of Jerusalem is named in his honour.
# Nguyễn Văn Lực

Nguyễn Văn Lực was a Vietnamese Lieutenant Commander and leader of the Viet Nam Quoc Dan Dang (VNQDD, Vietnamese: Vietnamese Nationalist Party), which opposed the Ngo Dinh Diem regime. At one point in 1960, Diem had jailed Luc for one month for engaging in "anti-government activities". Luc's son was Second Lieutenant Nguyễn Văn Cử, a dissident Republic of Vietnam Air Force pilot who along with First Lieutenant Phạm Phú Quốc coordinated the 1962 South Vietnamese Independence Palace bombing in Saigon on February 27, 1962. Luc had a reputation for brutality and was once reported to have killed a small child in cold blood by a river during a training exercise.
# William Way

William Way (alias May, alias Flower) (died 1588) was an English Catholic priest and martyr executed under Elizabeth I after the Protestant Reformation. He is venerated in the Roman Catholic Church.

## Early life and education

William Way was born in the Diocese of Exeter about c. 1560. Bishop Richard Challoner said he was born in Cornwall, and earlier authorities say in Devonshire.
Since the Protestant Reformation had closed Catholic seminaries in England, Way went to France to study. On 31 March 1584, he received his first tonsure in the Cathedral of Reims from the Cardinal of Guise. On 22 March he was ordained subdeacon, on 5 April deacon, and priest on 18 September 1586, at Laon, probably by Bishop Valentine Douglas (Valentine Duglas), O.S.B.

## Career

Way departed for England on 9 December 1586, and by June 1587, was imprisoned. He was indicted at Newgate in September 1588, for being a Roman Catholic priest. He declined to be tried by a secular judge, whereupon the Bishop of London was sent for. Way, refusing to acknowledge him as a bishop or Elizabeth I as head of the church, was immediately condemned as a traitor and to death.
He was austere. When called to trial at the Sessions in August, "he had so much joy that he seemed past himself". Way was "hung, drawn and quartered" at Kingston upon Thames. The date is variously given as either 23 September or 1 October 1588.
# Teodor Sillman

Teodor Sillman (Russian: Фёдор Си́льман; 17 January 1854 in Helsinki – 12 March 1926 in Gatchina, St. Petersburg) was a Finnish politician. He was a member of the Senate of Finland. He was also an officer of the Imperial Russian Navy, and he fought in the Boxer Rebellion in China.
# Olavi Granö

Olavi Granö (27 May 1925 – 19 April 2013) was a Finnish geographer.
In 1984–1994, he was the chancellor of University of Turku.
In 1989, he was elected a member of the Academia Europaea. In 2001, he was awarded with Order of the Cross of Terra Mariana, III class.
# Touvois

Touvois (French pronunciation: ; Breton: Tolvez) is a commune in the Loire-Atlantique department in western France.
# New Zealand Knights FC league record by opponent

New Zealand Knights Football Club is Australian professional association football club based in Auckland, New Zealand. The club was formed in 2004. They became the first team to compete in the A-League as a club from New Zealand.

## Key

* The table includes results of matches played by New Zealand Knights FC in the A-League (finals matches not included).
* The name used for each opponent is the name they had when New Zealand Knights most recently played a league match against them. Results against each opponent include results against that club under any former name.
* The columns headed "First" and "Last" contain the first and most recent seasons in which New Zealand Knights played league matches against each opponent.
* P = matches played; W = matches won; D = matches drawn; L = matches lost; Win% = percentage of total matches won

## All-time league record

New Zealand Knights FC league record by opponent :
| Club | P | W | D | L | P | W | D | L | P | W | D | L | Win% | First | Last | Notes |
| Club | Home | Home | Home | Home | Away | Away | Away | Away | Total | Total | Total | Total | | | | Win% | First | Last | Notes |
| Adelaide United | 3 | 1 | 1 | 1 | 3 | 0 | 1 | 2 | 6 | 1 | 2 | 3 | 016.67 | 2005–06 | 2006–07 | |
| Central Coast Mariners | 3 | 0 | 0 | 3 | 3 | 1 | 1 | 1 | 6 | 1 | 1 | 4 | 016.67 | 2005–06 | 2006–07 | |
| Melbourne Victory | 2 | 0 | 0 | 2 | 4 | 0 | 0 | 4 | 6 | 0 | 0 | 6 | 000.00 | 2005–06 | 2006–07 | |
| Newcastle Jets | 3 | 0 | 2 | 1 | 3 | 0 | 0 | 3 | 6 | 0 | 2 | 4 | 000.00 | 2005–06 | 2006–07 | |
| Perth Glory | 3 | 1 | 0 | 2 | 3 | 0 | 0 | 3 | 6 | 1 | 0 | 5 | 016.67 | 2005–06 | 2006–07 | |
| Queensland Roar | 3 | 2 | 0 | 1 | 3 | 0 | 1 | 2 | 6 | 2 | 1 | 3 | 033.33 | 2005–06 | 2006–07 | |
| Sydney FC | 3 | 0 | 1 | 2 | 3 | 1 | 0 | 2 | 6 | 1 | 1 | 4 | 016.67 | 2005–06 | 2006–07 | |
# Donald Sheldon

Donald Edward Sheldon (November 21, 1921 – January 26, 1975) was an Alaskan bush pilot who pioneered the technique of glacier landings on Denali during the 1950s and 1960s.
From his base in Talkeetna, Alaska, Sheldon operated Talkeetna Air Service, which ferried climbers, hunters, fishermen, and others to places inaccessible to ground transportation. Over the years, he assisted in numerous rescue operations, both in civilian and military, and was awarded an Alaska Certificate of Achievement for his help. His planes, which included Piper Super Cubs, Cessna 180s and Aeronca Sedans were equipped with an assortment of landing gear, including skis, floats and large, soft rubber wheels. Sheldon died of cancer in 1975.
# Emily Ryan (soccer)

Emily Ryan is a former American soccer player and the current head coach at Wartburg College in Waverly, Iowa.

## Playing career

Ryan played 4 seasons for the UW-Platteville women's soccer team, playing in 58 games. In her senior campaign she helped to lead the Pioneers to the WIAC tournament.

## Coaching career
### UW–Platteville

On March 25, 2019, Ryan was named the head coach of her alma mater, Wisconsin–Platteville in Platteville, Wisconsin after serving as the interim head coach since the 2017 season. Under Ryan's direction she led the Pioneers to there best season in program history in 2018 with a program high 4th place finish in the WIAC, while shattering four program records. She stepped down in July of 2021 to accept an assistant coaching position at the University of Dubuque and return to her hometown.

### Wartburg

On June 22, 2022, Ryan was named the tenth head coach in the history of the Wartburg women's soccer program. In her first season she led the Knights to 16 wins and were ranked as high 6th in USSCA poll. They would go on to finish 2nd place in the ARC and qualify for the programs 10th NCAA tournament appearance as an at-large bid. The season would come to an end in the second round of the NCAA tournament to Wash U and former Wartburg head coach Jim Conlon .

## Head coaching record
### College

Statistics overview :
| Season | Team | Overall | Conference | Standing | Postseason |
| Wisconsin–Platteville (Wisconsin Intercollegiate Athletic Conference) (2017–2020) ||||||
| 2017 | UW–Platteville | 7–11–0 | 0–7 | 8th | |
| 2018 | UW–Platteville | 9–10 | 3–4 | T-4th | |
| 2019 | UW–Platteville | 2–15–2 | 1–5–1 | 7th | |
| 2020 | UW–Platteville | 0–0 | 0–0 | | Season not held; COVID-19 |
| Wisconsin–Platteville: | Wisconsin–Platteville: | 18–36–2 (.339) | 4–16–1 (.214) | | |
| Wartburg Knights (American Rivers Conference) (2022–Present) ||||||
| 2022 | Wartburg | 16–3–2 | 6–1–1 | 2nd | NCAA Second Round |
| 2023 | Wartburg | 6–11–1 | 4–4 | 6th | |
| 2024 | Wartburg | 10–7–3 | 5–2–1 | 3rd | |
| Wartburg: | Wartburg: | 32–21–6 (.593) | 15–7–2 (.667) | | |
| Total: | Total: | 50–57–8 (.470) | | | |
| National champion   Postseason invitational champion   Conference regular season champion   Conference regular season and conference tournament champion  Division regular season champion  Division regular season and conference tournament champion  Conference tournament champion ||||||
# Josep Pons

Josep Pons (born Josep Pons i Viladomat; 1957) is a Spanish conductor.

## Biography

Pons was born in Puig-reig, Berguedà. He received his musical training at L'Escolania de Montserrat and continued his musical studies in Barcelona with such teachers as Josep Soler i Sardà (composition) and Antoni Ros-Marbà (conducting).
In 1985, Pons founded the Orquestra de Cambra Teatre Lliure (Chamber Orchestra of the Teatre Lliure). He directed the Coral Càrmina from 1988 to 1990. He was the musical director for the 1992 Summer Olympics. Pons was the first artistic director of the Jove Orquestra Simfònica de Catalunya, later the Jove Orquestra Nacional de Catalunya, from 1993 to 2001. He was principal conductor of the City of Granada Orchestra (Orquesta Ciudad de Granada) from 1994 to 2004. In 2003, he became artistic director and principal conductor of the Spanish National Orchestra. In October 2010, the Gran Teatre del Liceu announced the appointment of Pons as its next music director, as of September 2012, for an initial contract of 6 years. In November 2017, the Liceu announced the extension of Pons' contract through the 2021–2022 season. In July 2021, the Liceu announced a further extension of Pons' contract through the 2025–2026 season. In January 2024, the Deutsche Radio Philharmonie Saarbrücken Kaiserslautern announced the appointment of Pons as its next chief conductor, effective with the 2025–2026 season.
Pons has conducted commercial recordings for such labels as harmonia mundi. His honours include the City of Barcelona Award (1992) of the Cultural Institute of the City Council and the National Prize for Music (1999) granted by the Ministry of Culture.
# Eschette

Eschette (Luxembourgish: Éischent) is a village in the commune of Rambrouch and the canton of Redange in western Luxembourg. As of 2024, it has 32 inhabitants.
The remains of Schorels Castle, an old fort, are located near Eschette.
# St. Gabriel's Abbey, Prague

St. Gabriel's Abbey or Monastery (Czech: Klášter svatého Gabriela) is a former Benedictine nunnery of the Beuron Congregation in Smíchov, Prague, Czech Republic. It was built in the years 1888–1891, in the distinctive Beuronese style, by the congregation's architects Hildebrand de Hemptinne and Ghislain de Béthune. Initially a priory, it was raised to the status of an abbey in 1893. The nuns were forced to move to Austria in 1919.
From then until 2019 the building belonged to the state and was used by state postal organizations, including the Prague Postal Museum. Since 2019 it has been privately owned by a property development company.
The church now known as the Church of the Annunciation, popularly called St. Gabriel's, was formerly the conventual church. Since 22 December 1964, both the monastery and the church have been registered as cultural monuments.
The community of nuns dispossessed in 1919 moved to Schloss Bertholdstein in Pertlstein in Styria, Austria, until in 2007 they left the Beuronese Congregation to join the Federation of the Sisters of Saint Lioba, and, as St. Gabriel's Priory once again, moved to Sankt Johann bei Herberstein in Feistritztal.

## Gallery

* Postcard of the abbey, early 20th century
* Former conservatory, later used as a postage stamp depot
* Former library
* Upper part of the reredos of the former chapel, later partitioned horizontally by a mezzanine. A mainframe computer was installed across the painted mural, which is in the distinctive Beuronese style
# 2024 Women's TEC Cup – Doubles

Prarthana Thombare and Anastasia Tikhonova were the defending champions, but chose not to participate.
Yvonne Cavallé Reimers and Eva Vedder won the title, defeating Inès Ibbou and Naïma Karamoko in the final; 7–5, 7–6$^{(7–5)}$.

## Seeds

* Francisca Jorge / Maia Lumsden (first round)
* Samantha Murray Sharan / Eden Silva (first round)
* Yvonne Cavallé Reimers / Eva Vedder (champions)
* Anita Wagner / Kimberley Zimmermann (first round)

## Draw
### Key

* Q = Qualifier
* WC = Wild card
* LL = Lucky loser
* Alt = Alternate
* SE = Special exempt
* PR = Protected ranking
* ITF = ITF entry
* JE = Junior exempt
* w/o = Walkover
* r = Retired
* d = Defaulted
* SR = Special ranking
| First round | First round | First round | First round | First round | Quarterfinals | Quarterfinals | Quarterfinals | Quarterfinals | Quarterfinals | Semifinals | Semifinals | Semifinals | Semifinals | Semifinals | Final | Final | Final | Final |
| 1 | F Jorge M Lumsden | 1 | 5 | | | | | | | | | | | | | | | |
| | I Ibbou N Karamoko | 6 | 7 | | | I Ibbou N Karamoko | 6 | 6 | | | | | | | | | | |
| | M Kolb N Kolb | 6 | 4 | [1] | | A Barnett M Brooks | 4 | 1 | | | | | | | | | | |
| | A Barnett M Brooks | 2 | 6 | [10] | | | | | | | I Ibbou N Karamoko | 6 | 7$^7$ | | | | | |
| 4 | A Wagner K Zimmermann | 1 | 6 | [9] | | | | | | Alt | A Charaeva E Reyngold | 4 | 6$^4$ | | | | | |
| | A Lázaro García G Maristany | 6 | 4 | [11] | | A Lázaro García G Maristany | 4 | 6 | [10] | | | | | | | | | |
| Alt | A Charaeva E Reyngold | 6 | 6 | | Alt | A Charaeva E Reyngold | 6 | 3 | [12] | | | | | | | | | |
| WC | L Petretic R Roura Llaverias | 1 | 0 | | | | | | | | | | | | | I Ibbou N Karamoko | 5 | 6$^5$ |
| WC | L Cortez Llorca M Hodzic | 1 | 2 | | | | | | | | | | | | 3 | Y Cavallé Reimers E Vedder | 7 | 7$^7$ |
| | A Li A Rus | 6 | 6 | | | A Li A Rus | | | | | | | | | | | | |
| | E Christofi L Karatancheva | 2 | 5 | | 3 | Y Cavallé Reimers E Vedder | w/o | | | | | | | | | | | |
| 3 | Y Cavallé Reimers E Vedder | 6 | 7 | | | | | | | 3 | Y Cavallé Reimers E Vedder | 0 | 6 | [10] | | | | |
| | C Ferrer Pérez N Torner Sensano | 6$^4$ | 2 | | | | | | | | N Stojanović J Teichmann | 6 | 1 | [8] | | | | |
| | P Kudermetova M Timofeeva | 7$^7$ | 6 | | | P Kudermetova M Timofeeva | 4 | 0 | | | | | | | | | | |
| | N Stojanović J Teichmann | 1 | 6 | [10] | | N Stojanović J Teichmann | 6 | 6 | | | | | | | | | | |
| 2 | S Murray Sharan E Silva | 6 | 4 | [6] | | | | | | | | | | | | | | |
# Locations in the United States with a Welsh name

This is list of locations in the United States named after places in Wales. A number of places in the U.S have been named after places in Wales by Welsh settlers and explorers. and are mainly in the 13 eastern states which used to be the Thirteen Colonies in the British Empire. A number of US towns such as Newport and Newtown maybe named after the similarly names Welsh towns or may have been named solely because of their location. Only those places where there is an evidential link with Wales are included here.
* Bala Cynwyd, Pennsylvania named after Bala, Gwynedd
* Berwyn Township, Custer County, Nebraska named after Berwyn
* Berwyn Heights, Maryland
* Berwyn, Illinois
* Berwyn, Nebraska
* Berwyn, Pennsylvania
* Bangor, Maine named after Bangor, Gwynedd
* Bryn Mawr, California named after Brynmawr
* Bryn Mawr, Chicago, Illinois
* Bryn Mawr, Minneapolis
* Bryn Mawr, Pennsylvania
* Bryn Mawr, Raleigh
* Bryn Mawr-Skyway, Washington
* Caernarvon Township, Berks County, Pennsylvania named after Caernarfon
* Caernarvon, Louisiana
* Dillwyn, Virginia
* Havertown, Pennsylvania named after Haverfordwest
* Cardiff, New York named after Cardiff
* Flint, Michigan named after Fflint
* Lampeter, Pennsylvania named after Lampeter
* Lower Gwynedd Township, Montgomery County, Pennsylvania named after Gwynedd
* Montgomery, Illinois
* Montgomery, Iowa
* Montgomery, Kentucky
* Montgomery, Louisiana
* Montgomery, Massachusetts
* Montgomery, Michigan
* Montgomery, Minnesota
* Montgomery, New York
* Montgomery County, New York
* Montgomery, Ohio
* Montgomery, Pennsylvania
* Montgomery, Tennessee
* Montgomery, Texas
* Montgomery, Vermont
* Montgomery, West Virginia
* Montgomery City, Missouri
* Montgomery Creek, California
* Montgomery Village, Maryland
* Narberth, Pennsylvania
* Pembrey, Delaware named after Pembrey
* Pembroke, Massachusetts, named after Pembroke, Wales
* Radnor, Indiana named after Radnorshire
* Radnor, Pennsylvania
* Radnor Township, Delaware County, Pennsylvania
* Radnor, Ohio
* Swansea, Massachusetts named after Swansea
* Upper Gwynedd Township, Montgomery County, Pennsylvania
* Wales, Massachusetts
* Wales, Utah
# Washington García Rijo

Washington García Rijo (1921 – 22 September 2010) was a Uruguayan political figure.

## Background

His political base has been in Rocha Department. He formerly served as a senior police officer. He was a member of the Colorado Party.

## Political career

He served for many years as an elected Deputy of the Republic from 1967 to 1972 and from 1985 to 1990, representing Rocha Department. He was at the time associated with the 'Lista 15' grouping within the Colorado Party. In his late political life he endorsed Pedro Bordaberry Herrán's 'Vamos Uruguay' grouping within the Colorado Party (Uruguay).
# Beloborodov

Beloborodov (Russian: Белобородов), or Beloborodova (Белобородова), is a Russian surname. Notable people with the surname include:

## People

* Aleksandr Beloborodov (1891–1938), Bolshevik revolutionary and communist politician
* Afanasy Beloborodov (1903–1990), Soviet military commander and World War II general
# Deh Abdollah

Deh Abdollah or Deh-e Abdollah or Dehabdollah (Persian: ده عبداله) may refer to:
* Deh Abdollah, Golestan
* Deh-e Abdollah, Kerman
* Deh-e Abdollah, Markazi
* Deh-e Abdollah, Sistan and Baluchestan
# Hajj and Pilgrimage Organization (Iran)

Hajj and Pilgrimage Organization (Persian: سازمان حج و زیارت) of Iran was founded in 1979 and before that Hajj was managed by Ministry of Interior. In Iran, this organization is subset of Ministry of Culture and Islamic Guidance. The Hajj and Pilgrimage Organization is government organization and goals determine with Iran's policies, thoughts of Ruhollah Khomeini, guidelines of the Supreme Leader, and president.
Saeed Owhadi was head of Hajj and Pilgrimage Organization and before that worked in another part of this organization. He is a graduate of Sharif University of Technology and California State University, Long Beach. Previous head of the organization was Seyyed Ahmad Mousavi. Ali Reza Rashidian is the current head of the organization who was appointed on 5 December 2018.
In January 2016, after executions of Nimr Baqir al-Nimr, leader Shia in Saudi Arabia's Eastern Province, Iranian protesters stormed Saudi Arabia embassy in Tehran. After this event, Saudi Arabia cut off relations with Iran. Saeed Owhadi said: "the decision to continue or suspend hajj travel to Mecca and Medina would ultimately be up to Supreme Leader Ayatollah Ali Khamenei."
# Roman Savvin

Roman Savvin (Russian: Роман Саввин; born 2 June 1972) is a former Russian football player.
# Borintsi

Borintsi (Боринци) is a village in southeastern Bulgaria. It is located in Kotel Municipality, Sliven region.
Nearby are the towns of Elena and Kotel which attract local and foreign tourists with their cultural significance and Renaissance architecture.
# Provinces of the Russian Empire

Provinces (Russian: Провинция) were administrative divisions of the Russian Empire that existed between 1719 and 1775.
They were the next level of division after governorates. They were established as administrative units on 29 May 1719 with an edict (ukaz) of Peter the Great.
# New peasant poets

The new peasant poets (Russian: Новокрестьянские поэты) were a group of Russian poets of the Silver Age of peasant origin. Nikolai Klyuev, Sergei Yesenin, Sergei Klychkov, Alexander Shiryaevets, Pyotr Oreshin, Pavel Radimov, Alexei Ganin and Pimen Karpov are traditionally referred to as "new peasant" poets. The beginning of their creative path was in the 1900s–1910s.
These poets did not call themselves "new peasant" and did not form a literary union or direction with a uniform theoretical platform. However, all "new peasant" poets in one way or another were featured by appeals to the theme of rural Russia contrary to the industrial one, a connection with the world of nature and Russian folklore. At the same time, the stylistic aspirations of "Russian modernism" were also intelligible to them.
The term "new peasant poets" appeared in Russian literary criticism at the turn of the 1910s–1920s in articles by Vasily Lvov-Rogachevsky and Ivan Rozanov. The term was introduced to separate the silver-age peasant poets from peasant poets of the 19th century: Alexey Koltsov, Ivan Nikitin, Surikov poets).

## Sources

* RONALD VROON THE GARDEN IN RUSSIAN MODERNISM: Notes on the problem of mentalité in the New Peasant poetry // Revue des études slaves. Vol. 69, No. 1/2, VIEUX-CROYANTS ET SECTES RUSSES du XVIIe siècle à nos jours (1997), pp. 135–150
* Michael Makin Nikolai Klyuev: Time and Text, Place and Poet Northwestern University Press, 2010
* This poetry-related article is a stub. You can help Wikipedia by expanding it.
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# Grevillea × semperflorens

Grevillea × semperflorens is a grevillea cultivar originating from England. It grows up to about 2 metres in height and has yellow-green flowers. It flowers almost all year round, often even throughout the whole year, and its specific epithet means "always flowering".
The cultivar was first formally described in 1937 by F.E. Briggs in The Journal of the Royal Horticultural Society of London as Grevillea semperflorens.
# Treaty of Andernach

Treaty of Andernach can refer to one of several treaties signed in Andernach, Germany:
* Treaty of Andernach (1292)
* Treaty of Andernach (1474)
# Disclosed fees

In banking and accounting, disclosed fees is debt and equity underwriting, and advisory revenue reported by investment banks.
In investing, disclosed fees are typically found in investment, superannuation and pension products. Higher disclosed fees are common in products with higher asset turnover and higher transaction costs over a reporting period.