On the other hand, if your financial position is stable and your debts are in check, why not splurge and use that refund money to buy yourself a racy sports coupe or convertible to help assuage your vehicular fantasies and make the most of the enticing spring and summer weekends ahead.

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Fortunately, an opportunity to strengthen the West's position on Yugoslavia is at hand.

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On the one hand, it is a more aggressive position because the government wants guilty pleas in interest rate manipulation cases rather than just fines and penalties.

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But it appears Russia is not in a position to offer a helping hand to them at this time.

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Jamie Dimon, on the other hand, is chairman and CEO of JPMorgan, and remains in that position.

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On the other hand, Mr Singh is a Sikh, and Sikhs occupy a special position in the subcontinent, because their religion draws on both Islam and Hinduism.

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