Q: Information: - Ski mountaineering is a skiing discipline that involves climbing mountains either on skis or carrying them, depending on the steepness of the ascent, and then descending on skis. There are two major categories of equipment used, free-heel Telemark skis and skis based on Alpine skis, where the heel is free for ascents, but is fixed during descent. The discipline may be practiced recreationally or as a competitive sport. - Alpine Ski () is an Alpine skiing arcade game, released by Taito in 1981. - The Comite International du Ski-Alpinisme de Competition (CISAC) was the international committee of competition ski mountaineering and was founded in 1991. - The term mountaineering describes the sport of mountain climbing, including ski mountaineering. Hiking in the mountains can also be a simple form of mountaineering when it involves scrambling, or short stretches of the more basic grades of rock climbing, as well as crossing glaciers. - A Vertical Race is a special kind of ski mountaineering without the typical downhill skiing after ascending. At the mountain running and climbing passages the runners have to carry their skis in their backpacks. Vertical Races for women and men are part of all international ski mountaineering competitions of the International Council for Ski Mountaineering Competitions (ISMC) as well as at many national competitions. The Union Internationale des Associations d'Alpinisme (UIAA)is working toward the goal of having Vertical Race become an Olympic discipline at the 2018 Winter Olympics, . - The 2005 European Championship of Ski Mountaineering ( Catalan : Campionat dEuropa dEsqui de Muntanya 2005 ) was the sixth European Championship of ski mountaineering and was held in Andorra from March 1 , 2005 to March 5 , 2005 . The competition was organized by the International Council for Ski Mountaineering Competitions ( ISMC ) of the Union Internationale des Associations d'Alpinisme ( UIAA ) . - The International Council for Ski Mountaineering Competitions (ISMC) located in the "Floridablanca 84" in Barcelona was part of the Union Internationale des Associations d'Alpinisme (UIAA) and responsible for ski mountaineering and vertical race competitions. The ISMC, which was founded in 1999 as follow-up institution of the Comite International du Ski-Alpinisme de Competition (CISAC), merged into the International Ski Mountaineering Federation (ISMF) in 2008. Given the paragraphs above, decide what entity has the relation 'sport' with 'skiing'.
A: 2005 european championship of ski mountaineering

Q: Information: - Pe or Peja is a city in western Kosovo, and the administrative centre of the homonymous district. The municipality covers an area of , including the city of Pe and 95 villages; it is divided into 28 territorial communities. , the whole municipality has a population of approximately 97,776, of which ca. 60,000 live in the city of Pe. - Alban Ramaj ( born 8 November 1985 in Pe ) is a Kosovar football player who is currently a free agent . - Kosovo is a disputed territory and partially recognised state in Southeast Europe that declared independence from Serbia in February 2008 as the Republic of Kosovo. Kosovo is landlocked in the central Balkan Peninsula. Its capital and largest city is Pristina. It is bordered by the Republic of Macedonia and Albania to the south, Montenegro to the west, and the uncontested territory of Serbia to the north and east. While Serbia recognises administration of the territory by Kosovo's elected government, it still continues to claim it as its own Autonomous Province of Kosovo and Metohija. Given the paragraphs above, decide what entity has the relation 'country of citizenship' with 'albania'.
A: alban ramaj

Q: Information: - A financial statements (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. - Lithuania (UK and US: ), officially the Republic of Lithuania, is a country in Northern Europe. One of the three Baltic states, it is situated along the southeastern shore of the Baltic Sea, to the east of Sweden and Denmark. It is bordered by Latvia to the north, Belarus to the east and south, Poland to the south, and Kaliningrad Oblast (a Russian exclave) to the southwest. Lithuania has an estimated population of 2.9 million people , and its capital and largest city is Vilnius. Lithuanians are a Baltic people. The official language, Lithuanian, along with Latvian, is one of only two living languages in the Baltic branch of the Indo-European language family. - An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern. It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditing has become such a ubiquitous phenomenon in the corporate and the public sector that academics started identifying an "Audit Society". The auditor perceives and recognises the propositions before them for examination, obtains evidence, evaluates the same and formulates an opinion on the basis of his judgement which is communicated through their audit report. - The European Union (EU) is a political and economic union of member states that are located primarily in Europe. It has an area of , and an estimated population of over 510 million. The EU has developed an internal single market through a standardised system of laws that apply in all member states. EU policies aim to ensure the free movement of people, goods, services, and capital within the internal market, enact legislation in justice and home affairs, and maintain common policies on trade, agriculture, fisheries, and regional development. Within the Schengen Area, passport controls have been abolished. A monetary union was established in 1999 and came into full force in 2002, and is composed of 19 EU member states which use the euro currency. - The Commissioner for Taxation and Customs Union , Audit and Anti-Fraud is the member of the European Commission . The last commissioner was Algirdas Semeta . The post was previously divided prior to 2010 , with audit being under control of the Commissioner for Administrative Affairs . The post was abolished in 2014 , when the Juncker Commission merged the post with that of the Economic and Financial Affairs portfolio . The post is responsible for the EU 's customs union and taxation policy . The European Union has had a customs union since the creation of the European Economic Community and that union extends to the non-EU members of the European Economic Area and to Turkey , Andorra and San Marino . Since 2010 it gained responsibility for audit ( budgetary discharge , internal audit , counter fraud ) : in particular the Internal Audit Service and the European Anti-fraud Office . - Algirdas Gediminas Semeta (born 23 April 1962) is a Lithuanian economist and politician. - The European Commission (EC) is an institution of the European Union, responsible for proposing legislation, implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU. Commissioners swear an oath at the European Court of Justice in Luxembourg, pledging to respect the treaties and to be completely independent in carrying out their duties during their mandate. - The European Court of Justice (ECJ), officially just the Court of Justice, is the highest court in the European Union in matters of European Union law. As a part of the Court of Justice of the European Union it is tasked with interpreting EU law and ensuring its equal application across all EU member states. The Court was established in 1952 and is based in Luxembourg. It is composed of one judge per member state currently 28 although it normally hears cases in panels of three, five or 15 judges. The court has been led by president Koen Lenaerts since 2015. Given the paragraphs above, decide what entity has the relation 'instance of' with 'position'.
A:
european commissioner for taxation and customs union