OpenLLM-France/wikimedia huggingface dataset:
# ISA 310 Knowledge of the Business

ISA 310 Knowledge of the Business was one of the International Standards on Auditing. It is no longer effective with the introduction of ISA 315 'Identifying and assessing the risks of material misstatement through understanding the entity and its environment' and ISA 330 'The auditor's responses to assessed risks'.
It served to expect the auditors are to have necessary knowledge of the client's business. Even before accepting the audit job, auditor has to make sure if you have sufficient knowledge to perform the audit professionally.
ISA 310 points out that the sources of auditors' knowledge are:
* previous working experience with the entity and its industry.
* site visit including client's premises and plant facilities.
* the client's minutes of meetings and other legal and non-legal documents.
* the entity's directors and other personnel.
* the internal auditors and audit committee of the entity.
* the lawyers, surveyors and other experts who provided services to the entity.
* the previous auditors and audit working papers.
* the previous financial reports, budgets, internal control reports and interim financial reports.
* the client's business partners including customers, suppliers and bankers.
* economists, news reporters, regulators, and so on.
# ISA 320 Audit Materiality

ISA 320 Audit Materiality is one of the International Standards on Auditing. It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan.
Materiality: The amount by which the Financial Statements must change in order to change the decisions made by users of the Financial Statements.
There are no hard rules over materiality and items can be material by nature as well as by value. Examples of items that are material by nature are bank balances and directors emoluments. These are material by nature as they are perceived as integral to a user's view of a company.
For an item to be material by value many different measures can be used, one of the most common is to use 0.5 - 1% of turnover. Adjustments that would not move profit by more than this will not be put through the accounts as they would not change a user's understanding of the accounts.
# James McIlroy (runner)

James Samuel McIlroy BEM (born 30 December 1976) is a British middle-distance runner. He initially represented Ireland before changing his nationality. When he was 21 years old he showed great promise by finishing fourth over 800 metres in the 1998 European Athletics Championship having taken 14 seconds off his personal best in only 13 months. Serving a 1-year ban for changing nationality McIlroy still produced the 3rd fastest British All - time 1000 metres behind Sebastian Coe and Steve Cram when finishing 4th in Rieti, (Italy). In 2000 he won his first of five British Championships and representing Great Britain made the Sydney Olympics semi - final . Representing Northern Ireland McIlroy managed 6th at the 2002 Manchester Commonwealth Final after getting badly boxed in. From 2002 onwards McIlroy spent considerable time in South Africa training and after being injured for most of the 2003 - 4 season he again finished 4th at the European Indoor Championships in Valencia in 2005.
On 19 March 2008 McIlroy, who had been Britain's top middle-distance runner for a decade, announced his immediate retirement from athletics.
He had competed for Great Britain & Northern Ireland earlier in the month at the World Indoor Athletics Championships in Valencia but failed to finish his opening round heat of the 1500 metres, due to pulled intercostal muscles. Apart from the blip in Spain, McIlroy has had a very successful indoor campaign winning the Irish 800 metres and UK 1500 metres titles.
McIlroy, a member of Windsor, Slough & Eton had moved up to the latter distance after concentrating on 800 metres since bursting on the scene with a fourth place at the European Championships in 1998.
McIlroy came out of retirement in 2010 whilst completing his MBA to compete at the New Delhi Commonwealth Games making the semi - finals of both the 800 metres and 1500 metres.
McIlroy was awarded the British Empire Medal (BEM) in the 2022 New Year Honours for services to athletics in Northern Ireland.
# James Roche, 3rd Baron Fermoy

James Boothby Burke Roche, 3rd Baron Fermoy (28 July 1851 – 30 October 1920), was a Member of Parliament in the British House of Commons, and he held a title in the Peerage of Ireland during the final two months of his life.

## Early life and career

He was born in 1851 at Twyford Abbey, Middlesex, the son of Edmond Roche, 1st Baron Fermoy, and his wife Eliza Caroline née Boothby. He was educated at Trinity College, Cambridge.
In 1896, he stood as an Anti-Parnellite Irish National Federation candidate in the Kerry East by-election for a seat in the Parliament of the United Kingdom. The Nationalists had split into two factions after the party leader, Charles Stewart Parnell, was named as co-respondent in a divorce. Roche was supported initially by both the Parnellite Irish National League and the Anti-Parnellite Irish National Federation, until it was revealed that he was himself divorced. During the campaign, Roche denied publicly that he knew of the divorce or that he had deserted his wife and children. Although he went on to win the seat, the opposing Unionist candidate gained the highest vote ever recorded for a Unionist candidate in Kerry East. He served one term and did not stand in the following general election in 1900.

## Personal life

He visited the United States, where he met the heiress Frances Ellen Work (1857–1947). Shortly thereafter, on 22 September 1880, they married at Christ Church, New York City. The marriage was not a success, and they separated in December 1886. She was granted a divorce on the grounds of desertion on 3 March 1891 at Wilmington, Delaware.
Together, they had four children (two daughters, then twin sons):
* Eileen Roche (1882−1882), who died in infancy.
* The Hon. Cynthia Roche (1884−1966), who married firstly Arthur Scott Burden (1879–1921) in 1906. After his death, she married Guy Fairfax Cary (1879–1950) in 1922.
* Maurice Roche, 4th Baron Fermoy (1885–1955), who was the maternal grandfather of Diana, Princess of Wales.
* The Hon. Francis George Burke Roche (1885–1958), who died unmarried.
In 1899, he sued his ex-wife with a Writ of Habeas Corpus to produce their daughter in court, stating that she was depriving "the child of her liberty." The case was settled out of court shortly thereafter.
On 1 September 1920, he succeeded his elder brother as Baron Fermoy. Just two months later, he died at Artillery Mansions, Westminster, London, aged 69. He was buried at St. Marylebone Cemetery in East Finchley on 3 November 1920.

### Descendants

Through his son Maurice, he was the great-grandfather of Diana, Princess of Wales. His daughter Cynthia was the matrilineal great-grandmother of American actor Oliver Platt.
# James Roche (General Motors)

James Michael Roche (December 16, 1906 – June 6, 2004) was an American statistician who served as the Chief Executive Officer (CEO) and Chairman of the Board at General Motors Corporation. He is credited for promoting racial equality within General Motors (GM).

## Early life and background

Roche was born in Elgin, Illinois. He married Louise McMillan in 1929 and eventually had a daughter and two sons, James Roche, Doug Roche and Joan Roche. Roche never went to college because of his father's early death. He was one of the few American industrialists lacking a college education.

## General Motors career

He joined GM as a statistician in 1927 in the Chicago sales and service branch and slowly worked his way up through the ranks, becoming president of the corporation in 1965. Most of his career was spent at the Cadillac Division, becoming head of the division in 1957. Roche became vice-president of General Motors in 1957, and executive vice-president and board member in 1962.

### Involvement in equal opportunity and other controversies at GM

Roche is cited as dedicating General Motors and himself personally to ensuring equal employment opportunities. In 1971, he offered Rev. Leon Sullivan, a Philadelphia minister active in the civil rights movement, a seat on the GM board - GM's first black board member. Sullivan later sought to have GM and other corporations leave South Africa in protest of the country's apartheid policies.
In 1966, Roche issued an apology for the company's efforts to discredit consumer activist Ralph Nader after Nader published the book Unsafe at Any Speed, which criticized the GM-built Corvair as being unsafe.
During Roche's tenure, public opinion about automobile companies was changing from praise for producing cars which allowed freedom and mobility to dissatisfaction.

### Chairman and Chairman of the Board

Roche served as Chairman of GM from June 1, 1965, to October 31, 1967, and as Chairman of the Board of Directors from November 1, 1967, to December 31, 1971. He retired in 1971 because of a mandatory retirement age.

## Other career achievements

Roche served on the board of directors of PepsiCo, Jack Eckerd Corp., the New York Stock Exchange and other entities. After retirement he served several years as chairman of the National Committee for Employer Support of the Guard and Reserve. He also volunteered in many community development programs, mostly in Detroit. Roche was quoted as saying in 1987, "Anybody who achieves a top position in an organization owes a debt of some kind,... If you have a talent and you have your health, you should help others."
Roche is an inductee to the Automotive Hall of Fame. Ten colleges and universities awarded him honorary degrees.
Time magazine called Roche "a folksy sort who never shows his temper and whose greatest failing, according to companions and competitors alike, is that 'he may be too much of a gentleman.' "

## Death

Roche died on June 6, 2004 in his home in Belleair, Florida at the age of 97.
# I See You Never

"I See You Never" is a short story by author Ray Bradbury. The story was originally published on November 8, 1947, in The New Yorker. As opposed to most of Bradbury's work, the story is not science fiction or fantasy but rather a vignette about a Mexican immigrant named Mr. Ramirez who is forced to leave the United States after he overstays his visa. Escorted by two police officers, he arrives at his landlady's door to say goodbye. Bradbury describes the pleasures Ramirez had taken in his life in Los Angeles and his sorrows of having to leave. It is included in the collection The Golden Apples of the Sun (1953).
# James Richmond

James Richmond may refer to:
* James Buchanan Richmond (1842–1910), U.S. Representative from Virginia
* James Theodore Richmond (1890–1975), American writer, conservationist, preacher and librarian
* James Crowe Richmond (1822–1898), New Zealand politician, engineer and watercolourist
* James Richmond (footballer, born 1858) (1858–1898), Scottish international footballer
* James Richmond (Paralympic footballer) (born 1980), British football player in the 2012 Paralympic Games
* James Richmond (Medal of Honor) (1843–1864), Union Army soldier and Medal of Honor recipient
# IV Corps (Winter War)

The IV Corps was a formation of the Finnish Army during the Winter War against the Soviet Union. It defended the area north of Lake Ladoga against Soviet attacks. It was commanded by Major General Juho Heiskanen and from 4 December 1939 by Major General Woldemar Hägglund. The IV Corps defeated superior Soviet troops by using motti tactics.

## Order of battle
### IV Corps

* 12th Division (12.D) led by Lauri Tiainen
* 13th Division (13.D) led by Hannu Hannuksela
* Separate Battalion 8 (Er.P.8)
* Separate Battalion 9 (Er.P.9)
* Separate Bicycle Company 4 (Er.PPK 4)

### Group Talvela

Also attached to the corps was Group Talvela commanded by Commander Paavo Talvela. Group Talvela covered the IV Corps northern flank up to the forces of the North Karelian Group. Group Talvela defeated a Soviet Division in the Battle of Tolvajärvi, one of the first Finnish victories of the war. Group Talvelas order of battle:
* Infantry Regiment 16 (JR 16)
* One battalion of the replacement brigade (XII/KT-Pr)
* Separate Battalion 11 (Er.P.11)
* Separate Battalion 112 (Er.P.112)
* Bicycle Battalion 7 (PPP 7)
* two artillery batteries (9.Ptri/KTR 13 and 5.Ptri/KTR 12)

## Commanders

* Major General Juho Heiskanen (30.11.1939 - 04.12.1939),
* Major General Woldemar Hägglund (04.12.1939 - 13.03.1940).
# 19 Eylül Stadium

The 19 Eylül Stadium was a multi-use stadium in Ordu, Turkey. It was used mostly for football matches and was the home ground of 52 Orduspor and Orduspor. The stadium held 11,024 people and was built in 1967.
# Jan Olsson

Jan Olsson may refer to:
* Jan Olsson (footballer, born 1942), Swedish footballer who played in the 1974 FIFA World Cup
* Jan Olsson (footballer, born 1944) (1944–2023), Swedish footballer who played in the 1970 FIFA World Cup
* Jan Ohlsson (born 1962), Swedish former child actor, known for his role as Emil in Emil i Lönneberga
* Jan Olsson (film scholar) (born 1952), Swedish film scholar
# Jan-Olof Bengtsson

Jan-Olof Bengtsson is a Swedish journalist and political columnist in different media. He was born on 30 April 1952 and lives in Malmö, Sweden and in France.

## Accredited

Bengtsson covered the Middle East conflict in Israel and Lebanon during the early eighties as correspondent. He has also been European correspondent and in that capacity covered European Affairs and EU-related material for several years with base in Brussels and Strasbourg. Among other assignments he participated in the Swedish Himalaya-expedition in Nepal in 1981. He is accredited to the International Press Centre by the Danish ministry of foreign affairs and a member of the Swedish Union of Journalists . Until 2011 he worked as political columnist of the Swedish daily Kvällsposten, Malmö, Sweden. Now he is a frequent contributor in other different media as political columnist including the capacity as moderator in debates, mediastrategist and writer.

## Featured articles

Bengtsson has produced many featured articles, but is best known for his coverage of Turkey's invasion of Cyprus and his coining of "ghost town" to describe Famagusta in 1974.
In Sweden's newspaper, iDAG, Bengtsson wrote a series of three articles in March 1990 about UN Commissioner for Namibia, Bernt Carlsson, who died when Pan Am Flight 103 was sabotaged over Lockerbie, Scotland on 21 December 1988.
The articles alleged Carlsson had been persuaded by apartheid South Africa into joining PA 103 at the last minute at Heathrow, instead of taking a flight, as intended, direct from Brussels to New York. These articles subsequently formed the basis of one of the conspiracy theories surrounding Pan Am Flight 103.
# Janet Taylor Pickett

Janet Taylor Pickett (born August 13, 1948) is an American artist. Pickett's mixed media works are inspired by her life experience as an African American woman.

## Early life and education

Janet Taylor Pickett was born in 1948 in Ann Arbor, Michigan where she earned both her bachelor's and master's degrees in fine art. She also studied art at the Vermont Studio Center, Parsons School of Design, and the Fashion Institute of Technology.

## Career

Taylor Pickett works in various mediums including sculpture, installation, painting, assemblage, and collage. Her work is inspired by her life as an African American woman and informed by her 30 years teaching at Essex County College in New Jersey. In her own words, "My Blackness is a declarative statement in my work.”
Taylor Pickett was one of the artists whose work was exhibited in the 1986 group show Progressions: Cultural Legacy at MoMA PS1.
Kamala Harris is a patron of Taylor Pickett's work. One of the artist's pieces was displayed in the congressional office when Harris was a senator.

## Notable exhibitions
### Solo exhibitions

* 2021: Necessary Memories, Jennifer Baahng Gallery, New York, New York
* 2016: Janet Taylor Pickett: The Matisse Series, Montclair Art Museum, Montclair, New Jersey

### Group shows

* 2020: Riffs and Relations: African American Artists and the European Modernist Tradition, The Phillips Collection, Washington DC
* 2017: African American Women Artists and the Power of Their Gaze, David C. Driskell Center For the Study of Visual Arts and Culture of African Americans and the African Diaspora, University of Maryland, Maryland
* 1986: Progressions: A Cultural Legacy, Museum of Modern Art, New York, New York

## Collections

* "And She Was Born", mixed media, 2017, The Phillips Collection, Washington, D.C.
* "Hagar's Dress", print, 2007, Studio Museum in Harlem, New York, New York, the Pennsylvania Academy of the Fine Arts, Philadelphia, Pennsylvania, and the Telfair Museums, Savannah, Georgia
# Ibbankatuwa Megalithic Tombs

The Ibbankatuwa Megalithic Tombs (Sinhala: ඉබ්බන්කටුව මෙගාලිතික සුසාන) is an ancient burial site located near Ibbankatuwa Wewa in Galewela DS, Sri Lanka. The site is thought to belong to the megalithic prehistoric and protohistoric periods of Sri Lanka and is considered one of the several ancient burial sites that have been found in the country. The site is situated on the Kurunegala - Dambulla road approximately five kilometers southwest of Dambulla town. Currently, the tomb site has been designated an archaeological protected site in Sri Lanka.

## Discovery and excavation

The prehistoric period of Sri Lanka ranges from 125,000 – 2,400 BC. The transition period between the end of the prehistoric period and the commencement of the historic period is known as the protohistoric period. The Ibbankatuwa tomb site was first identified in 1970 by the Archaeological Department. Radiocarbon dating carried out on remains found at the site have revealed that these tombs date back to 700 – 450 B.C. Subsequently, a number of archaeological excavations were carried out in 1983–1984 and again between 1988 and 1990.

## Ancient Settlement

The ancient Ibbankatuwa settlement is located about 150 m (490 ft) southwest of the Dambulu Oya river and approximately 200 m (660 ft) east of the eastern edge of the cemetery. The site is approximately 6 ha (15 acres) in size. The first excavation was done in 1988 and then in 1989, 1990 and 1991.

## Tombs

The tomb complex covers an area of about 1 km$^2$ (0.39 sq mi) with 42 clusters of tombs and each cluster contains about 10 tombs. Each tomb is enclosed with four stone slabs and covered by another slab on top. According to the way of interment two distinct burial customs, urn (bodies were placed in urns and interred) and cist (ashes of deceased were interred) have been identified.
Cremated remains along with grave goods and tools used by deceased, have been found at the site in large terra-cotta urns and cists as well as in the area between the cists. The finds include variety of clay pots, iron, copper and gold artifacts, beads, necklaces, etc. The gemstones found in some necklaces are not naturally found in Sri Lanka which indicates that they may have been imported.
# Jan Schreuder

Jan Schreuder (12 February 1704 in Hamburg – 16 January 1764 in Batavia, Dutch East Indies) was the 30th Governor of Zeylan during the Dutch period in Ceylon. He was appointed on 17 March 1757 and was Governor until 17 September 1762. He was succeeded by Lubbert Jan baron van Eck.
# Jamie Wong

Jamie Wong Wan-Yiu (Chinese: 黃蘊瑤; pinyin: Wáng Yùnyáo; Jyutping: wong$^4$ wan$^3$ jiu$^4$; born 4 November 1986) is a Hong Kong cyclist.
She was second in the Asian Cycling Championships in 2007 in Thailand. A year later she won the points race at the 2007–08 Track Cycling World Cup in Copenhagen.

## 2010 Asian Games

At the 2010 Asian Games, she won the silver medal in the points race in the cycling competition in dramatic fashion, after taking a fall early in the race and fracturing a rib. Wong had to be helped up to the podium to collect her medal and sobbed uncontrollably as she shakily stood for the national anthem, clutching her arm and her knees clearly badly bruised and grazed. Wong was taken from the velodrome in a wheelchair. Her coach Shen Jia-Kang said it was a miracle that she finished the race. The day after winning the silver medal, Wong said: "I learnt to be brave from my tough mother. She worked hard and saved money to buy me a bike after learning I was interested in cycling."
After claiming her silver medal, Hong Kong's Chief Executive Donald Tsang and Secretary for Home Affairs Tsang Tak-sing wished her and her teammate Diao Xiaojuan a speedy recovery from their injuries.

## 2012 London Olympics

Jamie Wong competed in the Women's road race at the 2012 London Olympics alongside 65 other riders, and finished the 140-kilometre course in nearly 3 hours and 57 minutes under adverse weather conditions. She came last out of the 59 riders who finished the race, was some 21 minutes behind Dutch winner Marianne Vos. Wong said she was disappointed she couldn't keep up with the main pack.

### 2013 Asian Cycling Championship

In March 2013, Jamie Wong successfully defended her title when she won the 20 km points race in the 2013 Asian Cycling Championships at New Delhi, by scoring 41 marks after 80 rounds, beating her Japanese and Malaysian rivals.

## Personal life

Jamie's father is Wong Man-shing. Jamie was five years old when her parents divorced.

## Major results
### 2008

    1st Points Race, Launceston Carnival
    3rd Points Race, International Track Challenge Vienna

### 2013

    ACC Track Asia Cup – Thailand Round
       1st Individual Pursuit
       1st Points Race

### 2014

    Hong Kong International Track Cup
       1st Individual Pursuit
       1st Points Race
       1st Team Pursuit (with Meng Zhaojuan, Pang Yao and Yang Qianyu)
    Track Asia Cup
       1st Individual Pursuit
       1st Points Race
    3rd Team Pursuit, Asian Track Championships (with Pang Yao, Meng Zhaojuan and Yang Qianyu)
# James Wallace (basketball)

James Wallace is an American basketball coach who is currently the head coach of LeTourneau YellowJackets of which was under the bracket NCAA Division III.

## College career

Wallace played for two different college or university in his tertiary level education. The first one, he played for Iowa Western Community College wherein he played until his sophomore season when he transferred to Southwest Minnesota State University in his junior season before an injury derailed his eventual playing career.

## Coaching career

As an assistant coach for LeTourneau YellowJackets, he won the 2019–20 ASC championship.
On April 27, 2021, he was promoted and subsequently accepted the head coaching job for the YellowJackets.

## Head Coaching Record

As of June 26, 2022
| Team | Year | G | W | L | W–L% | Result |
| LeTourneau YellowJackets | 2021–22 | 27 | 22 | 5 | .8148 | |
| Career | Career | 27 | 22 | 5 | .8148 | |
# Jane Stephens (actress)

Jane Tryphoena Stephens (1812? – 15 January 1896) was a British actress who became famous as she became older.

## Life

Her first surname is unknown as she sometimes appeared as "Miss Stephens". She had a husband called Joseph Stephens who was a solicitor's clerk. Before she took to the stage in 1840 she ran a tobacconists. She took a variety of roles but it was not until 1854 that she found her niche. She took on "grandmotherly" type roles in a number of productions and was affectionately known as "Granny" Stephens. She finished her career on 9 July 1889 with a benefit programme at the Shaftesbury Theatre. The committee responsible for promoting the show included R D'Oyly Carte, George Edwardes and C H Hawtrey.
Stephens died in Clapham Common in 1896 of bronchitis. She was cremated on 20 January and her ashes were buried in the Actors' Acre in Brookwood Cemetery in Woking.

## Legacy

There is a portrait of "Mrs Stephens" in the National Portrait Gallery by William Bond dating from the early 19th century.
# Idactus spinipennis

Idactus spinipennis is a species of beetle in the family Cerambycidae. It was described by Gahan in 1890.
# Idactus tuberculatus

Idactus tuberculatus is a species of beetle in the family Cerambycidae. It was described by Quedenfeldt in 1885.