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The rule "represents a major shift in basis from the promerger approach that has guided agency merger decisions for the last 20 years," said the Surface Transportation Board in a statement, as the plan was issued for public comment.
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The stakes here are even bigger than in basis shifting: In court papers the government says an individual taxpayer used the ploy to manufacture a $100 million ordinary income loss, saving $34 million in taxes.
Additionally, extensions could provide the basis to model how ecosystem processes may shift in the future with continued climate change.
A more hopeful assessment includes rising government accountability, tied to a shift in the basis of political legitimacy to government performance.
In judge-only libel trials, cases are allowed to shift from one basis to another.
Some have drawn the internal/external line between those things that appear on the bottom line and those that do not, but have then got tangled up in the question of whether external pressures or individual motivation were responsible for catalysing action and which played a bigger role in helping to shift the basis of competitiveness (the answers, of course, are both and it is hard to tell).
The referral directory was handed out to nurses during the training Details are presented in Table 1.> Nurses from all 42 health clinics were invited to participate in the training based on the following criteria: morning shift nurses (due to the walk-in basis of appointments and afternoon shifts not occurring at all clinics) and not a field nurse (due to their limited time at the health clinics).
Moreover, we analysed ED productivity separately for 2005 and 2006, since in 2005 the dedicated model was only partially implemented, i.e. there were still some few doctors working in the classic "shift" basis.
He shifts in his chair.
I shifted in my seat.
And though it doesn't shift the energy basis of the economy, it does cut down on carbon emissions in absolute terms.
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