[Q]: Mosel was unable to present financial statements in time due to mergers among subsidiaries and a change of accountants , the company said on Monday .

Mosel had been unable to present financial statements in time because of mergers among subsidiaries and a change of accountants , the company said yesterday .
****
[A]: yes

[Q]: Shares of Bristol-Myers rose to $ 28 in electronic trading from the $ 26.90 close on the New York Stock Exchange .

Bristol shares rose $ 1.30 , or 5 percent , to $ 28.20 , after closing at $ 26.90 on the New York Stock Exchange .
****
[A]: yes

[Q]: " If the voluntary reliability standards were complied with , we wouldn 't have had a problem . "

" If the voluntary reliability standards had been complied with , we wouldn 't have had a problem , " Mr. Dhaliwal said .
****
[A]: yes

[Q]: Executive recruiters say that finding a seasoned chief merchandising officer will perhaps be the trickiest of all hires because there is such a dearth of good ones .

Executive recruiters say that finding a seasoned chief merchandising officer perhaps will be the trickiest of all hires .
****
[A]:
no