Spherical geometry other geometric concepts are defined as in plane geometry, but with straight lines replaced by great circles. Thus, in spherical geometry, angles are defined between great circles, resulting in a spherical trigonometry that differs from ordinary trigonometry in many respects; for example, the sum of the interior angles of a triangle exceeds 180 degrees. Spherical geometry is "not" elliptic geometry, but is rather a "subset" of elliptic geometry. For example, it shares with that geometry the property that a line has no parallels through a given point. Contrast this with Euclidean geometry, in which a line has one parallel through
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