Werner Herzog Eats His Shoe is a short documentary film directed by Les Blank in 1980 which depicts director Werner Herzog living up to his promise that he would eat his shoe if Errol Morris ever completed the film "Gates of Heaven".
 The film includes clips from both "Gates of Heaven" and Herzog's 1970 feature "Even Dwarfs Started Small".
 Comic song "Old Whisky Shoes", played by the Walt Solek Band, is the signature tune over the opening and closing credits.
The pearly gates is an informal name for the gateway to Heaven according to some Christian denominations.
 It is inspired by the description of the New Jerusalem in : "The twelve gates were twelve pearls, each gate being made from a single pearl."
Transparent Value is a division of Guggenheim Partners specializing in the management of equity mutual funds and separately managed accounts.
 The firm is headquartered in New York City.
The EQUATOR (Enhancing the QUAlity and Transparency Of health Research) Network is an international initiative aimed at promoting transparent and accurate reporting of health research studies to enhance the value and reliability of medical research literature.
 The EQUATOR Network was established with the goals of raising awareness of the importance of good reporting of research, assisting in the development, dissemination and implementation of reporting guidelines for different types of study designs, monitoring the status of the quality of reporting of research studies in the health sciences literature, and conducting research relating to issues that impact the quality of reporting of health research studies.
 The Network acts as an “umbrella” organisation, bringing together developers of reporting guidelines, medical journal editors and peer reviewers, research funding bodies, and other key stakeholders with a mutual interest in improving the quality of research publications and research itself.
Bandon Capital Management is a privately held, Portland, Oregon-based investment management firm concentrating on absolute return, long-short debt investment strategies.
 Unlike benchmark-oriented approaches, these strategies seek returns uncorrelated to broad financial markets – both high and low quality fixed income as well as equities.
 Bandon offers its alternative debt strategies in a convenient, liquid, transparent mutual fund format.
Corruption in Finland is examined on this page.
 According to a European Commission report in 2014 Finland has work to do in making public procurement decisions and election funding more transparent.
 Corruption in Finland is structural and the existence of a 'good old boys club' founded on mutual trust is a problem.
 Decision-making in state investments is also problematic.
 Public procurements are often decided by private companies that have no obligation to reveal details publicly.
The story opens with the imminent death of a 70-year-old sinner.
 The man has never done a good deed in his life, and only with his last words did he address God and ask for forgiveness.
 When the man dies his soul comes before the gates of Heaven, but they are locked.
 The man knocks and knocks at the gates, but to no avail.
 Finally, the Accuser decrees that such a sinner cannot enter Heaven, and all the man's sins are recited.
 The sinner begs to be let in, but Peter the Apostle explains that such a sinner cannot be allowed in.
 The sinner points out that for all of Peter's virtue, he still sinned by denying Christ.
 He is still not let in.
Transparent is a 2005 documentary film written, directed, and produced by Jules Rosskam.
 Its title is a play on the words “trans” and “parent” implying the invisibility of transgender parenting in society today.
 The documentary follows 19 female-to-male transsexuals from 14 different states who have given birth to, and in most cases, gone on to raise, their biological children and the challenges they face while transitioning.
The Global Forum on Migration and Development (GFMD) is a recent initiative of the United Nations Member States to address the migration and development interconnections in practical and action-oriented ways.
 It is an informal, non-binding, voluntary and government-led process that marks the culmination of more than a decade of international dialogue on the growing importance of the linkages between migration and development.
 It reflects the progressive acknowledgement of the limits of a strictly national approach to migration questions and implications at a global level in an intergovernmental framework.
 In view of the societal implications of these issues, civil society representatives have also been involved from the outset in this process.The GFMD Business Mechanism, endorsed at the 2015 GFMD Summit in Istanbul, brings the voice of business to the forum.
 There is clearly a mutual interest between governments, the private sector, and civil society, to promote more transparent, effective and humane migration policies, taking into accounts labour market needs.
 The International Organisation of Employers (IOE) and the World Economic Forum Global Future Council on Migration coordinate the work of the GFMD Business mechanism.
 Together they form the Business Advisory Group.
 The GFMD Business Mechanism is housed at the IOE in Geneva.
Gates of Heaven is a 1978 documentary film by Errol Morris about the pet cemetery business.
 It was made when Morris was unknown and did much to launch his career.

Question: Transparent and Gates of Heaven, have which mutual genre?
Answer: documentary