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The semi official Fars news agency, known for its affiliation to the IRGC, reported Thursday of Iran building a third underground ballistic missile factory. Evin Rouhanis rival during the election, Ebrahim Raisi, himself a conservative figure known for his role in the massacre of tens of thousands of political prisoners back in the summer of 1988, revealed how the moderate Rouhani also has his hands stained with blood. As news from inside Iran indicate at least ten individuals were executed in the first week of Rouhanis second term, this moderate is known to be the first Iranian regime figure to call for public executions. As we are yet again and unfortunately reminded by the wrath of extremism in the recent attack on Coptic Christians in Egypt, across the Middle East, Iran, with Rouhani as president, stepped up its support for terrorism, extremism and proxy groups. Let me make it clear. Our money, meals, arms and missiles all come from Iran.


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Often the program isnt well advertised on campus so be sure to send them in search of one. I wish your students all the best and hope they beat the odds. Supervision is the act of management by overseeing the activities of a person or group. Management is organizing, directing, and controlling others. To be an effective supervisor, you must continually employ proven supervisory management techniques. To effectively supervise others, you and the employees must clearly understand their jobs and what is expected. A job description should describe the overall responsibilities of employees and their key responsibilities. A job description should also note the key result areas the results an employee is expected to produce. One example of a key result area is computer repair: "The employee should keep all computers repaired and in good working order. " The advantage of defining key result areas is that they focus on results rather than simply the activities expected of an employee. Be a good listener.



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Collection of Christina and Howard Risatti. 1. William Hammersley b. c. 1952, Bench, 2003 2009; made of bent and laminated wood and slate; a complex ensemble with references to rolling landscapes and the passage of time in the cross like legs. Lent courtesy of the artist. 1. Anonymous, Pulque mug, c. 1300, El Tajin, Mexico 7. 25" x 4" dia; hand formed ceramic with painted imagery applied after firing; mug used for religious ceremonial drinking of pulque also called octli, an alcoholic beverage made from maguey, an agave plant. Private collection.



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As Enron poured hundreds of millions into broadband with very little return, Wall Street rewarded the strategy with as much as $40 on the stock pricea factor that would have to be discounted later when the broadband bubble burst. In August 2000 Enrons stock hit an all time high of $90. 56, and the company was being touted by Fortune and other business publications as one of the most admired and innovative companies in the world. Enron incorporated mark to market accounting for the energy trading business in the mid 1990s and used it on an unprecedented scale for its trading transactions. Under mark to market rules, whenever companies have outstanding energy related or other derivative contracts either assets or liabilities on their balance sheets at the end of a particular quarter, they must adjust them to fair market value, booking unrealized gains or losses to the income statement of the period. A difficulty with application of these rules in accounting for long term futures contracts in commodities such as gas is that there are often no quoted prices upon which to base valuations. Companies having these types of derivative instruments are free to develop and use discretionary valuation models based on their own assumptions and methods. The Financial Accounting Standards Boards FASB emerging issues task force has debated the subject of how to value and disclose energy related contracts for several years. It has been able to conclude only that a one size fits all approach will not work and that to require companies to disclose all of the assumptions and estimates underlying earnings would produce disclosures that were so voluminous they would be of little value. For a company such as Enron, under continuous pressure to beat earnings estimates, it is possible that valuation estimates might have considerably overstated earnings. Furthermore, unrealized trading gains accounted for slightly more than half of the companys $1.

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