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In Statement 123R , the FASB did not attempt to consider the appropriate design of an instrument that might be specifically created for the purpose of obtaining a market-based value of employee share options . In her comments , Garrison said it is an exciting and eventful time to be at UAB , with the school moving toward its goals in its focus areas : research and scholarship , graduate / professional education , service to community and state , community support , workplace environment , and undergraduate education and campus life . In the interim , such users can adjust their browser preferences to prevent the Reader plug-in from opening within the browser . But the focus was always on placement , turnout , line , and balance .