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spec: As a result , not all applicants will be prepared to immigrate when a visa number is made available to them . Because of the flat world and the Internet technology we can all be a part of virtual community . In the preceding chapter we discussed the hypothesis that the location of the different groups of secondary bodies is determined by the critical velocity phenomenon . The 48th AirVenture broke attendance records with an estimated 855,000 people attending . The glider was up in the air well before the tow plane was . If additional help is needed , customer service representatives will be available to answer questions between 7 a.m. -7 p.m. CT Monday through Friday . As a result , the changes in the redemption values for this instrument would be recognized over the period from the date of issuance to the earliest possible redemption date using either of the two methods specified in Topic D-98 . Additionally , more than 25 blind and visually impaired citizens live and work within a few blocks of this intersection . Process emerged as another area of comparison , with a concern for order and control set against gestures of automatism and spontaneity such as notations of colour in the case of Turner 's watercolours , or a calligraphic use of spit bite and aquatint in Marden 's prints . To that end , I have heard points made that the main argument for a particular accounting approach under IFRS is that it was the approach previously used under local accounting standards , despite tacit acknowledgment that the local approach conflicts with IFRS .