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However, the book-conformity requirement need not be satisfied for the short period if the corporation is not required to issue financial statements for it, provided the corporation's financial statements already conform to the requested year or it is concurrently changing its financial accounting year.
Students revealed the implications of changing group members to be (a) that one needed to accept, value, and adapt to new group members, (b) that communication was a key element in a change-based environment and brainstorming, debating, listening, negotiating, collaborating, and compromising were required, (c) that leadership was needed to guide the group through issues that arose due to change, and (d) that change had an impact on available time.
The changing global climate compounds this complexity.
Most would agree that it isn't changing the plan that is the problem; it is leading the change process that is difficult.
Vatten LJ and Skjaerven R, Effects on pregnancy outcome of changing partner between first two births: prospective population study, British Medical Journal, 2003, 327(7424):1138-1141.
It is in this direction that we must move--helping employees to change and adapt quickly, like the Greek god Proteus, to meet the needs of changing organizations and society.
Community providers demonstrate their seriousness of purpose by: establishing a mission, core values and goals; redirecting resources; and finally, substantially changing the way staff and consumers spend their time with the tangible end result of employment in the community.
In the latter case, a changeable core-plate assembly is a much faster way of converting the mold than changing individual cores.
02 states that an appeals officer or government counsel may resolve a timing issue by (1) changing the taxpayer's method of accounting using compromise terms; (2) using an alternative timing resolution; or (3) using a time-value-of-money resolution.
Thompson: We're in the transaction processing and information technology business; its an industry that's changing probably more rapidly than anything out there.
Those formulating policy during this turbulence will need to engage in an ongoing process of hypothesis-testing and self-correction, as rapidly changing conditions and unpredicted consequences lead to frequent midcourse corrections.
Other studies of the implications for monetary policy of the changing structure of the U.