[□=□] □ □
[lemma=□] □ □
[tag=□] □ □
Franci Hirsch kept track of the couple 's schedules , plus all the activities of their 3-year old twins and their 5-year-old , on a Franklin planner and a calendar stuck on the refrigerator . Statistical analysis of the relationship between profitability and reserve strengthening suggests that there is indeed a link , with companies strengthening reserves in profitable times and vice versa . The discussion in the " Ethical Issues " column ( " To Revise or Not to Revise , " AR August 2005 ) unfortunately was silent on a major issue-under what rules were the CFO and company operating with respect to financial reporting ? Non-resident pure storage is paged ( physical storage divided into page frames and Z-code program divided into pages , typically with 256 bytes each ) and swapped ( program pages are kept on disk until needed and then read in to a suitable page frame for interpretation ) . When navigating the court system , the risk of loss from contract and tort liability can be significant for small business owners because the operation of a business naturally involves exposures to liability .