Swaps allow investors to tactically change or rebalance their portfolios for a specific period of time without having to transfer title to the assets currently on the balance sheet.

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The researchers ranked students on a widely used measure called the Torrance Test of Creativity, which involves such tasks as drawing an "interesting and exciting" picture from a curved shape on a sheet of paper, giving the picture a title, and then writing a story about it.

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When the doors open in the morning and employees file into the building, the balance sheet goes up because it is the people, no matter what their title, that make a business worth something.

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But, given the recent defensive fragility that has undermined his side's title bid, City boss Roberto Mancini will no doubt be satisfied to have a clean sheet to go with the three points that keep the Blues in touch at the top of the table.

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