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The MD&A requirement grants flexibility to omit such critical information through a broad loophole, which allows the materiality and relevance of information to be determined "in the judgment of management". (see Bridging the Credibility Gap: Eight Corporate Liability Accounting Loopholes That Regulators Must Close written by the author for the Investor Environmental Health Network).
The state grants flexibility to districts in how they choose to calculate GPA and class rank.
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Clarify expectations; grant flexibility on where, when, and how people get work done.
The regulation relied solely on performance standards, thus granting flexibility to firms in terms of selecting the appropriate compliance measures.
It has to be about setting a high bar for states and granting flexibility to those who are willing and able to do it".
Iran would also need to understand, Mr. Fabius said, that it would not be rewarded for any cooperation on Syria by being granted flexibility to pursue its nuclear program, another major issue between Iran and the West.
That's right, the Department of Health and Human Services was granting flexibility to states because it wanted to improve employment outcomes and H.H.S. promised to terminate the waiver if states didn't meet the targets.
Their problems were compounded by management changes in recent years that granted flexibility to supervisors in the bureau's 56 national field offices to set their own priorities, a system that in some places resulted in a downgrading of counterterrorism and counterintelligence investigations.
Alternatively, the state could grant flexibility to districts to give credits based not on how many hours students sit in a classroom — currently 54 hours per semester per credit — but on whether students show competency, based on examination or online course work.
Pew's results, released earlier this month, found that 79percentt of U.S. voters want judges to be granted flexibility to determine sentences for drug offenses.
Hidden in applause lines about rewarding the best teachers and granting flexibility are unproven policies that many researchers and public school stakeholders agree are hurting education.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com