OpenLLM-France/wikimedia huggingface dataset:
# Audit substantive test

Substantive procedures (or substantive tests) are those activities performed by the auditor to detect material misstatement at the assertion level.
Management implicitly assert that account balances and disclosures and underlying classes of transactions do not contain any material misstatements: in other words, that they are materially complete, valid and accurate. Auditors gather evidence about these assertions by undertaking activities referred to as substantive procedures.

## Types of procedures

There are two categories of substantive procedures - substantive analytical procedures and tests of detail. Analytical procedures generally provide less reliable evidence than the tests of detail.

## Examples

For example, an auditor may: physically examine inventory as evidence that inventory shown in the accounting records actually exists (existence assertion); inspect supporting documents like invoices to confirm that sales did occur (occurrence); arrange for suppliers to confirm in writing the details of the amount owing at balance date as evidence that accounts payable is a liability (rights and obligation assertion); and make inquires of management about the collectibility of customers' accounts as evidence that trade debtors are accurate as to its valuation. Evidence that an account balance or class of transaction is not complete, valid or accurate is evidence of a substantive misstatement but only becomes a material misstatement when it is large enough that it can be expected to influence the decisions of the users of the financial statement.
# Audo

Audo is a surname. Notable people with the surname include:
* Joseph VI Audo (1790–1878), Iraqi Chaldean patriarch
* Toma Audo (1854–1918), Iraqi Chaldean archbishop
# Aurantimicrobium minutum

Aurantimicrobium minutum is a Gram-positive, aerobic, rod-shaped and non-motile bacterium from the genus of Aurantimicrobium which has been isolated from river water from Japan.
# Kodurupadu, Eluru district

Kodurupadu is a village in Eluru district in the state of Andhra Pradesh in India.

## Demographics

As of 2011 India census, Kodurupadu has a population of 1227 of which 633 are males while 594 are females. Average Sex Ratio is 938. Child population is 114 which makes up 9.29% of total population of village with sex ratio 810. In 2011, literacy rate of the village was 73:58% when compared to 67.02% of Andhra Pradesh.
# Kodurupaka

Kodurupaka is one of the oldest villages in the Karimnagar district of Telangana, India. It is 21km from Karimnagar, on the highway from Karimnagar to Peddapalli. There is a bus service to the town.
The actual place of interest is not exactly at the Kodurupaka Stage, but the entire village is concentrated deep inside, which is 2 km away from the main road.

## Environment

Agriculture is the primary source of income in this area and rice is the main crop. Drought was common in those days so the farmers had largely switched over to cotton and maize. The village is located on the banks of the Manair River. This was the major source of water for household consumption and for agricultural irrigation, but the river is runs dry in summer .
The village has much greenery. Palm Toddy trees provide a livelihood for many people, largely a group called the Gouds. Fresh Vegetables are much grown in this area. Karimnagar depot RTC runs daily bus services to collect the daily harvest at 4AM. We can reach this village from Sultanabad.

## Tourist attraction

Kodurupaka has different sunrise and sunset scenarios. People in this village experience Morning afternoon only because sunrises late and sets early in this village because it’s surrounded geographically by three hills. It became a tourist spot now because it's surrounded by hills on three sides
During the summer of 2019, Kodurupaka reported the temperature being 2C to 3C higher.
# Aurora E. Clark

Aurora Evelyn Clark (born Dec. 12, 1976) is an American computational chemist. She is a professor in the Department of Chemistry at the University of Utah and a Fellow of the American Chemical Society, American Physical Society, and American Association for the Advancement of Science.

## Early life and education

Clark was born in 1976 in a small, isolated town in central Washington. As she grew up on a farm, Clark enrolled in veterinary science at Central Washington University and earned her PhD in physical chemistry at Indiana University. She then completed a postdoctoral fellowship at Los Alamos National Laboratory where she studied the chemical interactions and bonding of heavy element complexes.

## Career

Following her postdoctoral fellowship, Clark joined the chemistry department at Washington State University (WSU) in 2005. Upon joining the faculty, Clark used Pacific Northwest National Laboratories supercomputers to adapt Google's PageRank software into moleculaRnetworks, a cost-effective method for scientists to determine molecular shapes and chemical reactions. Following this, Clark was named the interim director of the materials science and engineering program at WSU.
As a result of her research in simulating highly radioactive systems, Clark was named deputy director of the IDREAM center, one of four DOE Energy Frontier Research Centers intended to expedite the cleanup of sites contaminated by nuclear weapons production. At the same time, she was also named a Fellow of the American Chemical Society for her "service to the nuclear/inorganic and computational chemistry communities and for her innovative research." The following year, Clark was appointed to a National Academies of Sciences, Engineering, and Medicine’s committee to develop the agenda for basic research in separations science. In 2022, Clark moved her laboratory to the Chemistry Department at the University of Utah.
# Aurora Cunha

Aurora Cunha (born 31 May 1959, in Ronfe, near Guimarães) is a retired long-distance runner from Portugal, living in Póvoa de Varzim. From 1984 to 1992 she represented her native country in three consecutive Olympic Games. Cunha's greatest successes were in road running, at which she was a three-time World Champion. She also won several marathons during her career, including Paris (1988), Tokyo (1988), Chicago (1990) and Rotterdam (1992).

## International competitions

| Year | Competition | Venue | Position | Event | Notes |
| Representing Portugal ||||||
| 1982 | European Indoor Championships | Milan, Italy | 8th | 3000 m | 9:12.86 |
| 1983 | Ibero-American Championships | Barcelona, Spain | 1st | 1500m | 4:15.55 |
| 1983 | Ibero-American Championships | Barcelona, Spain | 1st | 3000m | 9:14.10 |
| 1984 | World Road Race Championships | Madrid, Spain | 1st | 10 km | 33:04 |
| 1984 | Olympic Games | Los Angeles, United States | 6th | 3000 m | 8:46.37 |
| 1985 | World Road Race Championships | Gateshead, England | 1st | 15 km | 49:17 |
| 1986 | European Indoor Championships | Madrid, Spain | 6th | 3000 m | 9:10.50 |
| 1986 | European Championships | Stuttgart, West Germany | 4th | 10,000 m | 31:39.35 |
| 1986 | World Road Race Championships | Lisbon, Portugal | 1st | 15 km | 48:31 |
| 1987 | World Championships | Rome, Italy | 17th | 10,000 m | 32:44.42 |
| 1988 | Paris Marathon | Paris, France | 1st | Marathon | 2:34:56 |
| 1988 | Olympic Games | Seoul, South Korea | — | Marathon | DNF |
| 1988 | Tokyo Marathon | Tokyo, Japan | 1st | Marathon | 2:31:26 |
| 1989 | London Marathon | London, England | 3rd | Marathon | 2:28:11 |
| 1989 | World Road Race Championships | San Diego, United States | 3rd | 15 km | 50:06 |
| 1990 | European Championships | Split, Yugoslavia | 9th | 10,000 m | 32:15.83 |
| 1990 | World Road Race Championships | Dublin, Ireland | 5th | 15 km | 50:27 |
| 1990 | Chicago Marathon | Chicago, United States | 1st | Marathon | 2:30:11 |
| 1991 | World Championships | Tokyo, Japan | — | Marathon | DNF |
| 1992 | Rotterdam Marathon | Rotterdam, Netherlands | 1st | Marathon | 2:29:14 |
| 1992 | Olympic Games | Barcelona, Spain | — | Marathon | DNF |
# Komagataeibacter xylinus

Komagataeibacter xylinus is a species of bacteria best known for its ability to produce cellulose, specifically bacterial cellulose.

## History and taxonomy

The species was first described in 1886 by Adrian John Brown, who identified the bacteria while studying fermentation. Brown gave the species the name Bacterium xylinum. It has since been known by several other names, mainly Acetobacter xylinum and Gluconacetobacter xylinus. It was given its current name, with the establishment of the new genus Komagataeibacter, in 2012. It is the type species of the genus.

## Genome and metabolism

K. xylinus is a member of the acetic acid bacteria, a group of Gram-negative aerobic bacteria that produce acetic acid during fermentation. K. xylinus is unusual among the group in also producing cellulose. Bacterial cellulose (also sometimes known as nanocellulose) is involved in the formation of biofilms. It is chemically identical to plant cellulose, but has distinct physical structure and properties.
The genome of a cellulose-deficient strain of K. xylinus was sequenced in 2011, and followed by the genomes of cellulose-producing strains in 2014 and 2018. The first cellulose-producing strain had a genome consisting of one chromosome 3.4 megabase pairs and five plasmids, of which one is a "megaplasmid" of about 330 kilobase pairs.
Key genes related to cellulose production occur in the four-gene operon bcsABCD, which codes for the four subunits of the cellulose synthase enzyme. All four genes are required for efficient cellulose production in vivo, although BcsA and BscB are sufficient in vitro. Several other genes in the K. xylinus genome are also involved in cellulose production and regulation, including a cellulase enzyme.

## Uses and significance

K. xylinus was used for a long time as a model organism for the study of cellulose production in plants. It is also studied in its own right to explore bacterial biofilm production, cell-cell communication, and other topics of interest. Production of bacterial cellulose for industrial uses has been the subject of extensive research, but is limited by productivity and scalability.
K. xylinus is found to be the main microorganism in the culture of Kombucha.
K. xylinus is also traditionally used in the Philippines for the production of jelly-like nata de piña and nata de coco desserts, made from pineapple juice and coconut water, respectively. The former has been produced since the 18th century.
# Auspicious (1799 ship)

Auspicious was launched at Newcastle in 1799 and was wrecked at Heneaga on 16 August 1801. She was part of a convoy sailing from Jamaica to England when strong, unsuspected currents drove her, five other merchantman, and one of their escorts, the frigate HMS Lowestoffe on to the shore.
Auspicious entered Lloyd's Register in 1799 with Stranach, master, J. Lyall, owner, and trade London transport. In 1801 Auspicious was under the command of J. Proctor and sailing to Jamaica, that is, as a West Indiaman.

## Loss

In July 1801 Auspicious was part of a convoy sailing back from the West Indies to England. The convoy assembled off Port Antonio and got under way on 27 July. The escorts consisted of HMS Lowestoffe, Acasta, the sloop Bonetta, and the schooners Musquito (or Muskito), and Sting.
On 8 August, the convoy was off Môle-Saint-Nicolas and set off for the Caicos Passage. Two days later they sighted Great Inagua. That night a strong current was noted on Lowestoffe. Despite efforts to steer her taking the current into account and dropping her anchors to keep her from grounding, she struck. Her crew cut away masts and threw guns overboard, but the inflow of water overwhelmed the pumps. Her crew took to her boats and landed on the shore. Daybreak revealed that Lowestoffe had been wrecked on Heneaga, and that several merchantmen too had been wrecked. Five men on Lowestoffe were lost when a boat capsized in the surf.
None of the merchantmen suffered any fatalities. The merchantmen that were wrecked were:
| Vessel | Year launched | Burthen | Master | Owner | Place launched |
| Auspicious | 1799 | 463 | Proctor | Lyall | Newcastle |
| Bushy Park | 1792 | 371 | Brown | Milligan | River Thames |
| Fanny | | | Melville | | |
| Jason | 1799 | 406 | W. Watt | Hibbert | River Thames |
| Milton | 1800 | 407 | Robley, or J. Robby | Boltons | Hull |
| Swansea | 1798 | 345 | Warden | Cox & Co. | Yarmouth |
In the late afternoon of 11 August, Acasta left Bonetta and three of her own boats to help the wrecked vessels and then took command of the convoy. Bonetta took the survivors back to Jamaica.
The subsequent court-martial at Port Royal on 3 September, ruled that a sudden change in the current after dark had caused the loss. The board acknowledged that Captain Pamplin of Lowestoffe had sailed in a judicious manner and exonerated him and his officers from blame both for the loss of Lowestoffe and the vessels in convoy.

## Citations

* 1 2 Tyne Built Ships: Auspicious.
* 1 2 3 Lloyd's Register (1799), Seq. №661.
* 1 2 3 Register of Shipping (1801), seq.№784.
* 1 2 Hepper (1994), pp. 99–100.
* ↑ Lloyd's List №4190.
* 1 2 Lloyd's List №4197.
* ↑ Grocott (1997), p. 114.
* ↑ Naval Chronicle, (1801), Vol. 6, p.422.
# August Walla

August Walla (1936–2001) was an Austrian outsider artist.

## Career

Walla grew up as an only child with his mother and grandmother. His mother dressed and educated him as a girl, to prevent him from becoming a soldier. Walla later declared that he had been a "Nazi girl" who had been re-operated during the Soviet occupation into a "communist twin". In his works, female figures are often marked with a swastika, while male figures are marked with a hammer and a sickle.
Until the age of 9, he showed normal development and attended a special school. After that, no teaching or job could be found for him. At age 16, he first entered in-patient psychiatric treatment, where he remained until age 20. He returned to psychiatry at age 36 when his mother fell ill.
Walla worked as a draftsman, painter and photographer. In his art, he captured his surroundings by painting invented and existing symbols as well as godlike creatures on objects (even on houses or trees). Figures and symbols can be found in all his works. He created a complete artistic cosmos. August Walla lived in the House of Artists in Maria Gugging since 1983 and was one of the most versatile artists of the so-called "Art Brut".
The well-known German punk band EA80 refers to Walla's work in the piece Gugging of their 1992 album "Schauspiele".
In 2008, "The Gugging Album" by the electronic musicians Hans-Joachim Roedelius and Kava Fabrique Records was a musical homage to August Walla and other renowned artists from Gugging, which were world premiered as part of the new art and music festival "Gugging Irritationen".
In the fall of 2012, the Viennese label Fabrique Records released an audio book in collaboration with Peter Turrini and with selected texts and letters from Walla.
Walla featured as a character in Philipp Weiss's 2013 play Ein schöner Hase ist meistens der Einzellne.
# Koloonella moniliformis

Koloonella moniliformis, common name the necklace pyramid-shell, is a species of sea snail, a marine gastropod mollusk in the family Murchisonellidae, the pyrams and their allies.

## Distribution

This marine species occurs off Eastern Australia, New South Wales, Victoria, Australia, and Tasmania.
# Koloonella tomacula

Koloonella tomacula is a species of sea snail, a marine gastropod mollusk in the family Murchisonellidae, the pyrams and their allies.

## Distribution

This marine species occurs off Eastern Australia and New South Wales, Australia.
# Koloonella tenuis

Koloonella tenuis is a species of sea snail, a marine gastropod mollusk in the family Murchisonellidae, the pyrams and their allies.

## Distribution

This marine species occurs off Queensland, Australia.
# Kord

Kord may refer to:
* ASV Kord, a Russian anti-materiel rifle
* O'Hare International Airport, with ICAO airport code KORD
* The Kord machine gun
* Kord (Greyhawk), a fictional deity in the Dungeons & Dragons role-playing game
* Kurdish people (Kord in Iranian sources)
* KORD-FM, a radio station (102.7 FM) licensed to Richland, Washington, United States
* Kord, Iran, a village in Golestan Province, Iran
* Kord-e Olya, a village in Isfahan Province, Iran
* Kord-e Sofla, a village in Isfahan Province, Iran
* Rapid Operational Response Unit (KORD), National Police of Ukraine
# Fison

Fison may refer to:
* Clavering Fison (1892–1985), English businessman and politician
* Frederick Fison (1847–1927), English mill owner and politician
* Joe Fison (1906–1972), Anglican bishop
* Lorimer Fison (1832–1907), Austrian anthropologist
* William Fison (1890–1964), British rower
* Fison baronets, a title in the Baronetage of the United Kingdom
# Fison baronets

The Fison Baronetcy, of Greenholme in Burley-in-Wharfedale in the West Riding of the County of York, is a title in the Baronetage of the United Kingdom. It was created on 27 July 1905 for Frederick Fison, Conservative Member of Parliament for Doncaster from 1895 to 1906.

## Fison baronets, of Greenholme (1905)

* Sir Frederick William Fison, 1st Baronet (1847–1927)
* Sir Francis Geoffrey Fison, 2nd Baronet (1873–1948)
* Sir (William) Guy Fison, 3rd Baronet (1890–1964) Olympic rower 1912
* Sir (Richard) Guy Fison, 4th Baronet (9 January 1917 – 1 October 2008) - a Master of Wine (M.W.)
* Sir Charles William Fison, 5th Baronet (born 1954)
# Five-O (song)

"Five-O" is the first single by Elephant Man from his album Let's Get Physical. In addition, it's also his debut single released with Bad Boy Records. It features Wyclef Jean and has a small vocal in the intro by Diddy.
The official remix features Wyclef Jean, Swizz Beatz, Assassin, and Yung Joc. In the remix Swizz adds some of his production.
This song is featured on DANCE! Online, a multiplayer online casual rhythm game.

## Music video

The music video is directed by Gil Green and recorded in Little Haiti, Miami. The video uses a theme similar to "COPS" but it's named "Five-O". Two police officers suspect an illegal activity by two suspects, which they target Elephant Man and Wyclef. At first, they're being followed and pulled over. The policemen conduct a search on the vehicle and find a "possible concealed weapon" and try to arrest the suspects. However, they resist arrest and attempt to escape the policemen. The video shows a cameo of Reggaeton artist Tego Calderón.

## Charts

| Chart (2007) | Peak position |
| U.S. Billboard Hot R&B/Hip-Hop Songs | 87 |
# Lestranicus

Lestranicus is a genus of butterflies in the family Lycaenidae. The genus was erected by John Nevill Eliot and Akito Kawazoe in 1983. The two species of this genus are found in the Indomalayan realm and the bordering Palearctic realm.

## Species

* Lestranicus transpectus (Moore, 1879) – white-banded hedge blue (Sikkim to Myanmar, Thailand, Vietnam and China)
* Lestranicus yoshidai Eliot & Kawazoé, 1983 (Philippines)
# Bill Comrie

William H. Comrie (born June 29, 1950) is a Canadian businessman. He is the founder of The Brick, one of Canada's largest volume retailers of furniture, mattresses, appliances and home electronics.

## Early life

Comrie was born on June 29, 1950, in Winnipeg, Manitoba and grew up in Edmonton, Alberta.
He played junior hockey with the Moose Jaw Canucks, a Chicago Blackhawks farm team, and later the Edmonton Oil Kings, but retired from hockey in 1968 to enter into the family furniture business following the death of his father Herb, eventually turning down an invitation to a Blackhawks training camp.

## BC Lions Ownership

From September 23, 1992 to March 11, 1996, Comrie was owner of the BC Lions of the Canadian Football League. The Lions won the 1994 Grey Cup.

## Personal life

Comrie is the father of professional ice hockey players Mike, Paul, and Eric Comrie. He has a grandson named Luca through Mike's former marriage to Hilary Duff.
# Chevron B12

The Chevron B12 is a lightweight sports racing car, designed, developed and built by British manufacturer Chevron Cars, in 1968, and was essentially a modified (lengthened) version of their B8 model.
# Johnny the Rucker

"Johnny the Rucker", also spelled Johnny the Rocker, is a song written by Swedish pop and rock artist Magnus Uggla and performed by him at the Swedish Melodifestivalen 1979. It was produced by Anders Henriksson and Uggla. The string arrangement by Anders Henriksson [sv] was partly inspired by the Impromptu in A-flat major by Franz Schubert.
The song finished tenth and last, with 22 points. The song is on the track listing for the EP Magnus Uggla Band sjunger schlagers.
On the Swedish Singles Chart, it peaked at number four.

## Charts

| Chart (1979) | Peak position |
| Sweden | 4 |
# Yenice, Bayramiç

Yenice (also: Yeniceköy) is a village in the Bayramiç District of Çanakkale Province in Turkey. Its population is 81 (2021).
# List of Kentucky Civil War units

List of Kentucky Civil War units may refer to:
* List of Kentucky Union Civil War units
* List of Kentucky Confederate Civil War units
# Gryllotalpa brachyptera

Gryllotalpa brachyptera is a mole cricket, native to Australia (New South Wales and Sydney).
# Guettardeae

Guettardeae is a tribe of flowering plants in the family Rubiaceae and contains about 748 species in 14 genera. Its representatives are widespread geographically and are found in the tropics and subtropics.

## Genera

Currently accepted names
* Antirhea Comm. ex A.Juss. (38 sp)
* Arachnothryx Planch. (107 sp)
* Bobea Gaudich. (4 sp)
* Chomelia Jacq. (79 sp)
* Gonzalagunia Ruiz & Pav. (40 sp)
* Guettarda L. (157 sp)
* Hodgkinsonia F.Muell. (2 sp)
* Machaonia Humb. & Bonpl. (31 sp)
* Malanea Aubl. (40 sp)
* Neoblakea Standl. (2 sp)
* Rogiera Planch. (15 sp)
* Stenostomum C.F.Gaertn. (49 sp)
* Timonius Rumph. ex DC. (182 sp)
* Tinadendron Achille (2 sp)
Synonyms
* Abbottia F.Muell. = Timonius
* Allenanthus Standl. = Machaonia
* Anisomeris C.Presl = Chomelia
* Bellermannia Klotzsch ex H.Karst. = Gonzalagunia
* Bobaea A.Rich. = Bobea
* Buena Cav. = Gonzalagunia
* Bunophila Willd. ex Roem. & Schult. = Machaonia
* Burneya Cham. & Schltdl. = Timonius
* Cadamba Sonn. = Guettarda
* Caruelina Kuntze = Chomelia
* Caryococca Willd. ex Roem. & Schult. = Gonzalagunia
* Cuatrecasasiodendron Steyerm. = Arachnothryx
* Cunninghamia Schreb. = Malanea
* Dicrobotryum Willd. ex Schult. = Guettarda
* Donkelaaria Lem. = Guettarda
* Duggena Vahl ex Standl. = Gonzalagunia
* Edechia Loefl. = Guettarda
* Erithalis G.Forst. = Timonius
* Eupyrena Wight & Arn. = Timonius
* Gonzalea Pers. = Gonzalagunia
* Halesia P.Browne = Guettarda
* Helospora Jacq. = Timonius
* Javorkaea Borhidi & Jarai-Koml. = Arachnothryx
* Laugeria L. = Guettarda
* Laugeria Vahl ex Hook.f. = Stenostomum
* Laugieria Jacq. = Guettarda
* Matthiola L. = Guettarda
* Microsplenium Hook.f. = Machaonia
* Neolaugeria Nicolson = Stenostomum
* Obbea Hook.f. = Bobea
* Otocalyx Brandegee = Arachnothryx
* Polyphragmon Desf. = Timonius
* Porocarpus Gaertn. = Timonius
* Resinanthus (Borhidi) Borhidi = Stenostomum
* Rytidotus Hook.f. = Bobea
* Sardinia Vell. = Guettarda
* Schiedea A.Rich. = Machaonia
* Siphonandra Turcz. = Arachnothryx
* Sturmia C.F.Gaertn. = Stenostomum
* Terebraria Sessé ex Kuntze = Stenostomum
* Tertrea DC. = Machaonia
* Tournefortiopsis Rusby = Guettarda
* Viviania Raf. = Guettarda
# Bryantopsis

Bryantopsis is a genus of treehoppers belonging to the subfamily Smiliinae.

## Classification

Bryantopsis contains the single species, Bryantopsis ensigera, which is divided into two subspecies, Bryantopsis ensigera ensigera and Byrantopsis ensigera humerosa.

## Distribution

Treehoppers of the genus Bryantopsis are found in southwestern United States and northern Mexico.
# Bronchocela shenlong

Bronchocela shenlong is a species of lizard. It is endemic to Malaysia