If it is not feasible to adjust the comparative data of the previous period, the reason for failure of adjustment shall be disclosed in the notes.

对上期比较数据进行调整不切实可行的，应当在附注中披露不能调整的原因。

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Some problems as incorrect adjustment on the degree of superheat, general failure of the thermometer bulb, matching of the capacity and freezing of the TEV are presented.

介绍了热力膨胀阀应用于空调制冷系统的几个问题：过热调整不当、感温包常见故障、容量匹配及膨胀阀冻结故障等。

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On the other hand, when economic and market environments change, the enterprises should make relevant evaluation and adjustment in financial strategy to avoid business failure.

在经济环境和市场环境发生变化时，要对财务战略进行相应的评估和调整，以避免坚持原有不合时宜的财务战略导致的经营失败。

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"An adjustment has also been made to account for identification failure, " the Treasury admits.

BBC: ?40bn held in Swiss bank accounts by UK taxpayers

In truth, the Italian experience is consistent with the findings of a growing body of academic literature on the issue: fiscal adjustment dominated by tax increases typically is a recipe for failure: It fails to stabilize the debt and it is more likely to cause economic contractions.

FORBES: There Is Good And Bad Austerity, And Italy Chose Bad