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 set of mathematical principles that form the basis for manipulating relational table; the eight main funcitons are select, project, join, intersect, union, difference, product, and divide.