That is, the benefit to the capital market of improved financial information must be weighed against the cost of any changes in economic behavior induced by new accounting rules.

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This forecast is based on the behavior behind typical semiconductor cycles without accounting for the Thai floods.

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As described by the SEC, Dell's actions were failures of strategy, ethics and leadership resulting from slick behavior, questionable board oversight, a lack of robust public accounting oversight, and absence of meaningful penalties by the capital markets regulatory system.

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