Hyperbolic geometry or hypercycle, then the triangle has no circumscribed circle. As in spherical and elliptical geometry, in hyperbolic geometry if two triangles are similar, they must be congruent. A special polygon in hyperbolic geometry is the regular apeirogon, a uniform polygon with an infinite number of sides. In Euclidean geometry, the only way to construct such a polygon is to make the side lengths tend to zero and the apeirogon is indistinguishable from a circle, or make the interior angles tend to 180 degrees and the apeirogon approaches a straight line. However, in hyperbolic geometry, a regular apeirogon has sides of
OMB Circular A-123 light of the new internal control requirements for publicly traded companies contained in the Sarbanes-Oxley Act of 2002. The Circular and the statute it implements, the Federal Managers’ Financial Integrity Act of 1982, are at the center of the existing Federal requirements to improve internal financial controls. OMB Circular A-123 OMB Circular A-123 is a US Office of Management and Budget (OMB) Government circular that defines the management responsibilities for internal controls in Federal agencies. It was first issued in 1981 by OMB's Office of Federal Financial Management and underwent numerous updates through 21 December 2004. The Circular is addressed