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For example , an expression from a machine 's ClassAd may refer to an attribute in a job 's ClassAd , such as TARGET.Owner in the above example . This appears to have been caused by changes in the economy , passengers travel preferences , and , to an extent , by management decisions of bus industry members . In that instance , it presumably has done so believing that the resulting amounts and trends would be significant to users of the registrant 's financial statements.19 The staff believes that investors generally would regard as significant a management practice to over - or under-state earnings up to an amount just short of a percentage threshold in order to " manage " earnings . The Court of Appeals for the Eighth Circuit upheld the district court ’ s decision that the Ban was unconstitutional because it does not contain a health exception and therefore did not rule on the district court ’ s finding that the Ban was unconstitutional for placing an undue burden on the right to an abortion .