Problem: Given the question: Information:  - California is the most populous state in the United States and the third most extensive by area. Located on the western (Pacific Ocean) coast of the U.S., California is bordered by the other U.S. states of Oregon, Nevada, and Arizona and shares an international border with the Mexican state of Baja California. The state capital is Sacramento. Los Angeles is California's most populous city, and the country's second largest after New York City. The state also has the nation's most populous county, Los Angeles County, and its largest county by area, San Bernardino County.  - The CalCPA Education Foundation provides continuing education and information to CPAs and other professionals . Founded in 1966 , the CalCPA Education Foundation is a 501 ( c ) ( 3 ) organization and a sister organization of The California Society of Certified Public Accountants ( CalCPA ) . CPAs are required to pass a Uniform Certified Public Accountant Examination to receive certification . To maintain that license , CPAs must undergo 80 hours biennially of continued professional education ( CPE ) . The CalCPA Education Foundation 's revenue comes from providing CPAs CPE via conferences , courses , webcasts , on demand , onsite training and more .  - The California Society of Certified Public Accountants (CalCPA) is the largest statewide professional association of certified public accountants in the United States with more than 42,000 members.  - Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. In the United States, the CPA is a license to provide accounting services directly to the public. It is awarded by each of the 50 states for practice in that state. Additionally, almost every state (49 out of 50) has passed mobility laws in order to allow practice in their state by CPAs from other states. Although state licensing requirements vary, the minimum standard requirements include the passing of the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or have requested to be converted to inactive status are in many states permitted to use the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs are legally able to provide to the public attestation (including auditing) opinions on financial statements. Many CPAs are members of the American Institute of Certified Public Accountants and their state CPA society.  - A professional association (also called a professional body, professional organization, or professional society) is usually a nonprofit organization seeking to further a particular profession, the interests of individuals engaged in that profession and the public interest.    Given the information, choose the subject and object entities that have the relation of 'instance of'.
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The answer is:
california cpa education foundation , nonprofit organization


Problem: Given the question: Information:  - A cephalopod (pronounced or ) is any member of the molluscan class Cephalopoda (Greek plural , "kephalópoda"; "head-feet"). These exclusively marine animals are characterized by bilateral body symmetry, a prominent head, and a set of arms or tentacles (muscular hydrostats) modified from the primitive molluscan foot. Fishermen sometimes call them inkfish, referring to their common ability to squirt ink. The study of cephalopods is a branch of malacology known as teuthology.  - Popanocerataceae is one of seventeen superfamilies of the Goniatitina suborder . They are an extinct group of ammonoid , which are shelled cephalopods related to squids , belemnites , octopuses , and cuttlefish , and more distantly to the nautiloids .  - The octopus (or ; plural: octopuses, octopodes or octopi; see below) is a cephalopod mollusc of the order Octopoda. It has two eyes and four pairs of arms and, like other cephalopods, it is bilaterally symmetric. It has a beak, with its mouth at the center point of the arms. It has no internal or external skeleton (although some species have a vestigial remnant of a shell inside their mantles), allowing it to squeeze through tight places. Octopuses are among the most intelligent and behaviorally diverse of all invertebrates.  - Cuttlebone, also known as cuttlefish bone, is a hard, brittle internal structure (an internal shell) found in all members of the family Sepiidae, commonly known as cuttlefish, a family within the cephalopods.  - Goniatitina is one of two suborders included in the order Goniatitida; extinct Paleozoic ammonoid cephalopods only distantly related to the Nautiloidea.  - Cuttlefish are marine animals of the order Sepiida. They belong to the class Cephalopoda, which also includes squid, octopuses, and nautiluses. Cuttlefish have a unique internal shell, the cuttlebone. Despite their name, cuttlefish are not fish but molluscs.  - The nautilus (from the Latin form of the original Ancient Greek "", 'sailor') is a pelagic marine mollusc of the cephalopod family Nautilidae, the sole extant family of the superfamily Nautilaceae and of its smaller but near equal suborder, Nautilina.    Given the information, choose the subject and object entities that have the relation of 'taxon rank'.
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The answer is:
popanocerataceae , superfamily


Problem: Given the question: Information:  - The Equal Pay Act 1970 is an Act of the United Kingdom Parliament which prohibits any less favourable treatment between men and women in terms of pay and conditions of employment . The Act has now been mostly superseded by Part 5 , chapter 3 , of the Equality Act 2010 .  - The Parliament of the United Kingdom, commonly known as the UK Parliament or British Parliament, is the supreme legislative body in the United Kingdom, British Crown dependencies and British overseas territories. It alone possesses legislative supremacy and thereby ultimate power over all other political bodies in the UK and its territories. Its head is the Sovereign of the United Kingdom (currently Queen Elizabeth II) and its seat is the Palace of Westminster in the City of Westminster, London.  - The Equality Act 2010 is an Act of Parliament of the United Kingdom, and has the same goals as the four major EU Equal Treatment Directives, whose provisions it mirrors and implements.    Given the information, choose the subject and object entities that have the relation of 'instance of'.
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The answer is:
equal pay act 1970 , act of parliament of the united kingdom