The management at ConocoPhillips has figured out exactly what its rivals at Marathon Oil concluded and acted upon only a couple weeks earlier: that by dividing the exploration and production business from the refining and marketing business, the sum of the two different operations (which attract different kinds of investors) are worth more than one integrated oil company.

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Society, in its wisdom, has concluded that inflicting intense pain upon innocent bystanders through a long period of high unemployment is not the best way of discouraging irrational exuberance in financial markets.

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They concluded that the retail price would have been dependent upon the taxes (sales and excise), the structure of the regulatory scheme, and how taxes and regulations would be enforced.

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Recently, a number of Spanish scholars, such as Jose Erugo, Celso Garcia de la Riega, Otero Sanchez and Nicholas Dias Perez, have concluded that Columbus was a Marrano, whose survival depended upon the suppression of all evidence of his Jewish background in face of the brutal, systematic ethnic cleansing.

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"Please be advised that we take this matter very seriously and, based upon the findings our investigation, will pursue compliance and enforcement actions, " CMS concluded, ominously.

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Based upon the actions taken and our testing and evaluation of the effectiveness of our internal controls, we have concluded the material weakness related to controls over the period-end financial reporting process no longer existed as of December 31, 2010.

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