Six Sigma will fail without leadership commitment, an implementation strategy, correct accounting methods, cultural integration and decisions based on global optima.

如果没有领导层支持、没有执行战略、没有正确的会计处理方法，没有文化的融合和基于全球的最优决策，六西格玛就注定要失败。

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Vladimir Petrovic, the charge d'affairs at the Serbian Embassy in Washington, said the arrest showed his country's commitment to accounting for its past.

CNN: 'Butcher of Bosnia' held after decade-long hunt

The accepted practice in bank accounting is to set up significant loan-loss reserves only when the commitment is availed of and the arrangement becomes an on-balance-sheet loan.

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