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3.1 It is presumed that the investor has significant influence if it holds directly or indirectly 20% or more of the voting power of the associate unless it can be clearly shown that significant influence does not exist. If the holding is less than 20%, the investor will be presumed not to have significant influence unless such influence can be shown. If a substantial or even a majority ownership is held by another investor, this does not necessarily mean that significant influence cannot arise through a holding of 20% or more. 3.2 Significant influence is normally created in one of these ways: Representation on the board of directors Participation in the policy-making process Material transactions occurring between the two entities The changing over of management The provision of essential technical information The existence of potential voting rights, for example, through the ownership of share-warrants, share-call options, and the like, must be considered when assessing whether an entity has significant influence. Where these potential voting rights are not currently exercisable, they will not be taken into account. 3.3 Significant influence is lost when the investor loses the power to participate in the financial and operating policy decisions of the investee. This can occur without the loss of voting power or without a change in the ownership levels. It could occur, for example, where the associate is subject to government control or regulation as the result of a contractual agreement.

Biology is not destiny. Many different factors affect weight loss to a mild degree, but no one factor prevents weight loss. It is true that some people have a genetic or a personal pro le that makes them more vulnerable to weight gain. Nonetheless, it is possible to prevent the weight gain from happening and to lose weight if it has already been gained. Sustained weight loss is possible for virtually anyone.

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Using this area, it is possible to add a line onto someone s account using only their SSN. After you put in a customer s SSN, you can add on a line a process similar to creating a new account. What you can add depends on that person s credit. I do not recommend actually doing this because that person will definitely find out about it when they get their next bill. So this is only good for short-term phone usage. Another great flaw in T-Mobile s system is their Customer Care department. These guys normally handle most customer issues over the phone, but because of the inefficiencies in the Retail system, it is often necessary for employees to call Customer Care. An employee would have to call in to do credit checks or to activate phones if Watson won t let them. They also call in to change rate plans and to extend someone s contract. Getting Customer Care to think you are an employee is painfully simple. Every time an employee calls Customer Care, they ask for that employee s first name, first letter of the last name, and a dealer code. All you have to do to get a set of these is to hang around in a retail store long enough for one of the employees to call Customer Care for someone. When they are on the phone, you will hear them give the name and dealer

The test environment has to be ready. It is important that the testing environment is separate from the development environment in order to maintain an uncompromised test environment. Also consider the lead times to procure any hardware or software required for this independent type of testing effort. Test data. Test data has to be prepared for the testing efforts. For example, in order to test data transfer rules between interfaces, the test data has to be considered and needs to be prepared accordingly. Data from external systems may need to be preselected for testing interfaces. Test data may also need to be loaded into the SAP test environment with SAP-CATT scripts, automated test tools, or other mechanisms prior to the start of the test execution. Special attention needs to be given to test cases that consume SAP data and require unique data records or test cases that can cause data conflict because they attempt to process the same data record. Test case dependencies. In order to complete a test, a setup might be needed that requires the run of a test case. Test case dependencies have to be considered. For example, in order to run a specific financial report and analyze its output, a set of numerous test cases might have to be run in order to populate the required report data. End-to-end processes. Other testing dependencies require the test manager to consider testing of chains of SAP transactions that make up an end-to-end process that cuts across multiple modules

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Despite its growing popularity, there is still no of cial de nition of teleworking (Baruch, 2001). As a result, discussions on the issue of teleworking tend to cover a variety of different working practices and to overlap into related areas such as homeworking, including where

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