TAG tags: Farewell dear life 2010
dear, you say today is our last time together, you have to leave me. You have your life, have your mission. I am, I have my life without you, I will not live.
fact, since the knowledge, I have been growing, though costly. I lost all the original, have you holding my hand all the way to go now. I'm no longer who I, cut off the thousand strands of worry, Qi was originally ear, can also be tied into a tail now; pair of step with us to buy the special shoes, and ultimately can not withstand the impulse you and brush, face grim, and every time through him, not the rain that sent several times shoelaces, because we miss each other; also we all had a lot of friends, but because you appear, there are few links Perhaps not responsible for you,
foot chaussures, should not have strong feelings, how you been involved in starting? Because of you, I had to leave school, arrive in the not too hard a marathon is not good to go; there ah, you're always in my memories of the time to quietly leave, why? To go so so quiet, and leave my memories will always live in one breath in.
course, without you I would not be who I am and also to the current position can not. For you, I put down a lot,
franklin et marshall, has also been a lot. Thank you for your dedication, with you Now I'm all in return; Thank you for your great care, I created a mature; Thank you for your tolerance, and your company. Without you, I will not live. With you leave, someone approached me, give me another four seasons! With you, I know, love, friendship, not family important; also understand that, you lose, God might not remember, and you have to, have to strive to protect and use your rational rather than emotional You also told me that no matter what happens,
louboutin pas cher, you will not always be angry, overcast with a straight face, will face the sun, give me the best day.
dear, now you have to leave, my stay, become so powerless,
moncler, to watch as you disappear. Write this, be on your memorial. Thank you for always accompany me to the finish, you leave, as my past a stop. I would like to organize mood, start a new life; he would me good, I must be beautiful tomorrow! ! !
not a 2010,
chaussures de foot, my love, do not I blossoming 22 years old, do not those hurt and pain, happy happy, not very far!
2011, my new love! ! ! My great life, and thus began, Hulunbeier prairie, may we all happy and healthy!
(Editor: sammy)
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The U.S. Justice Department is investigating accounting irregularities at Chinese companies listed on U.S. stock exchanges, said an official with the Securities and Exchange Commission, suggesting criminal charges may be brought in addition to civil proceedings.
"There are parts of the Justice Department that are actively engaged in this area," Robert Khuzami, director of enforcement at the SEC, said in an interview on Tuesday.
He told Reuters that a number of federal prosecutors around the United States were taking part in the investigation, but he declined to name them.
Involvement of U.S. attorneys general in various locations adds investigative firepower to the SEC and the Federal Bureau of Investigation, which are also probing the accounting methods of certain U.S.-listed Chinese companies.
"I think that you will see greater (Department of Justice) involvement as time goes on," Khuzami said when asked if criminal charges would be filed in the investigation.
A former federal prosecutor, he declined to elaborate on which Chinese companies or auditors were being scrutinized by the Justice Department.
An SEC review of accounting problems at foreign-based stock issuers sharpened its focus earlier this year when dozens of China-based companies began disclosing auditor resignations or book-keeping irregularities.
For example, Deloitte Touche Tohmatsu CPA Ltd in May resigned as auditor of Chinese software company Longtop Financial Technologies Ltd, saying it had found falsified financial records and bank balance confirmations.
Shares of some Chinese companies listed in the United States fell on Thursday after Khuzami's statements became public. Among them, Sohu.com Inc closed 4.7 percent lower at $50.62, Baidu Inc fell 9.2 percent to $110.29, China Sky One Medical Inc declined 3.8 percent to $2.29, and Sina Corp ended down 9.7 percent at $73.23.
The SEC has struggled to gain access to documents it needs in the investigation because strict Chinese laws have made auditors reluctant to turn them over.
The FBI has an embedded agent in an SEC working group on Chinese companies that enter the stock market through so-called reverse mergers with U.S. shell companies.
Officials from the SEC and the Public Company Accounting Oversight Board (PCAOB) are due to meet with their Chinese counterparts in Washington, D.C. in October for a second round of talks on joint inspections of auditing firms in China.
"Not having proper accounting and reliable audit review for publicly traded companies with operations in China is just not acceptable. We have to find a path to resolution of this issue," Khuzami said. "It is ... a big issue for us."
Earlier in September, the SEC sought a federal court order to force the Shanghai arm of Deloitte to turn over its work papers regarding Longtop Financial.
The results of the Deloitte subpoena enforcement action will be closely watched by other auditing companies, Khuzami said. The federal government is also pursuing other options to ensure better accounting practices at U.S.-listed companies based in China, he said.
"Obviously, the results here will inform the conduct of others that are similarly situated. In that sense, it's going to be instructive," Khuzami said. "At the same time, we're not a one-trick pony; There are other efforts to reach resolution of these issues. We continue to work closely with our regulatory counterparts in China and in other countries to find a path to resolution."
In a recent interview with Reuters, Assistant Attorney General Lanny Breuer, head of the Justice Department's criminal division, underscored the government's commitment to fighting accounting fraud of any kind. He declined, however, to comment on specific cases that could be brought against Chinese firms listed in the United States.
The Justice Department declined comment for this story, saying it does not confirm or deny investigations.
In any criminal case, the question would be whether the company lied to the auditor, or whether the auditor acted recklessly or knowingly in not detecting the alleged fraud.
Merely not providing records under these circumstances -- as in the Deloitte case -- would not likely rise to the level of criminal violation, Khuzami said.
The PCAOB, the agency that oversees auditors of public companies, has inspection authority over auditing firms, while the SEC has enforcement authority over those companies.
Together, the two agencies have greater leverage over auditing firms than do criminal authorities, Khuzami said.