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of the largest new component of the previous release: the IP multimedia system (IMS). Since IMS brings along many IP-centric solutions to messaging and charging issues, it is likely that both MBMS and IMS will share a greater role in each other s usage in future developments. The reception of MBMS in the market will play an important role in this area. On one hand, MBMS enables development of new types of services, but on the other hand, it puts pressure to service developers to come up with new service concepts that will awaken the interest of consumers.



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Use the Forms group on the Create tab of the Ribbon to add forms to your database. The commands in the Forms group shown in Figure 35-1 let you create the following different types of forms and ways to work with Access forms:

Since ul, 2 , . . . ,u,,+~ linearly independent, necessarily dl = d2 = . . . = d, = 0 7L are which is a contradiction. rn





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Capitalization of Interest Involving Tax-Exempt Borrowings SFAS No. 62, Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants, amended SFAS 34 where tax-exempt borrowings are used to finance qualifying assets. Generally, interest earned by an entity is not offset against the interest cost in determining either interest capitalization rates or limitations on the amount of interest cost that can be capitalized. However, in situations where the acquisition of qualifying assets is financed with the proceeds of tax-exempt borrowings and those funds are externally restricted to finance the acquisition of specified qualifying assets or to service the related debt, this general principal is changed. The amount of interest cost capitalized on qualifying assets acquired with the proceeds of tax-exempt borrowings that are externally restricted as specified above is the interest cost on the borrowing less any interest earned on related interest-bearing investments acquired with proceeds of the related tax-exempt borrowings from the date of the borrowing until the assets are ready for their intended use. In other words, when a specific tax-exempt borrowing finances a project, a proprietary fund will earn interest income on bond proceeds that are invested until they are expended or required to be held in debt service reserve accounts. These interest earnings should be offset against the interest cost in determining the amounts of interest to be capitalized. Conceptually, the true interest cost to the fund is the net of this interest income and interest cost. However, this exception to the general rule of not netting interest income against interest expense relates only to this specific exception relating to tax-exempt borrowings and where amounts received under gifts and grants are restricted to use in the acquisition of the qualifying asset.

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IT Board responsible for guidance and governance. CIO responsible for championing standards. Notice the absence of a strict hierarchy. Reporting lines do not feature strongly here, as ultimately the challenge for the Global Standards Group of overall responsibility without authority over owners largely re ects the realities of business in a global rm, and reporting lines do little to change that. However, as an effective con rmation of executive commitment, the Global Standards Group should report where possible directly to the CIO or Head of Global IT Infrastructure.

n h(X1 , X2 , . . . , Xn )

One of ways nature inexorably affects us in the process effectively highlighting the steady march of time can be seen in the lines and wrinkles that mark our faces (especially around the eyes). Now, Photoshop can t do anything to heal the actual effects of time s ravages, but it can do a lot to wipe away some of those years from a photographic chronicle. This makeover shows you how.

Another way to duplicate layers is to display the Layers palette menu (click the little arrow icon in the top-right corner of the palette) and choose Duplicate Layer(s). Alternatively, right-click a layer or a bunch of selected layers in the Layers palette and choose Duplicate Layer(s) from the pop-up menu.

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