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The Big 5 auditing firms and the AICPA released a report , Impact of the Current Economic and Business Environment on Financial Reporting ( also known as the " Risk Factors " report or the Risk Alert ) , on January 9 , 2002 that is intended to provide timely information about the current financial reporting environment ; an assessment of risk factors that may be important for financial statement preparers , auditors , and audit committees to consider during the current reporting cycle ; and recommendations for actions that can be taken to enhance financial reporting during the 2001 reporting year . Hip joint fusions can be taken down in 20 years or so and a total joint placed at that time . They can be taken in the Business School or in EECS , IOE , Psychology or the School of Information . The training can be taken on any computer with access to the Internet . Courses are be offered in Lawrence on the University of Kansas campus and other locations and can be taken for degree credit leading to a master of legal information management degree or for a fifteen credit-hour certificate in legal information management . g. Secret and separate votes shall be taken on applications for promotion and / or tenure . " The real irony is that this is the direction that the newspapers should be taking . Political Solidarity , which commits countries to promote peace and stability and prevent conflict in the region Economic Cooperation , under which steps would be taken to reduce poverty and promote greater flows of trade and investment between the two continents Socio-cultural Relations , to foster more people to people cultural contacts and promote dialogue among civilizations and cultures . The archaeological view can be taken further and used to portray humans as a transient background doing a little moving and shifting , while it is things which are the real agents .