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Ordinarily , consolidation of all controlled subsidiaries is necessary to meet this requirement , regardless of the GAAP being used . If an application is filed with a power of attorney naming more than ten patent practitioners , and a separate list naming a subset of the ten patent practitioners , how can the subset of patent practitioners be changed ? In this council was resumed their old debate , and indeed the only debate that ever happened in their country ; whereof my master , after his return , give me a very particular account . Basically north-south motions on the planet are displaced by the coriolis effect to the extent that after traveling about 30 deg in the tropics , the flow is no longer going northward or southward anymore .