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okay were going to get started and I know we planned on going through and talking about the chapter nine material today talking about mergers and acquisitions alliances and those kinds of things thats been preempted and unfortunately I think some of you know Ive been here for 11 years I spent 10 years before I came here at the Rochester Institute of Technology so Ive been doing this for the last 21 plus years probably delivered course content to tens of thousands of students over those 21 years and it was always one lecture that I hoped I never would have to give and unfortunately that hope ran out because Im going to give a lecture today that basically is the toughest one Ive ever had to give and for some of you its the toughest one youve ever had to hear when the midterm exam ended on Friday a week ago I looked at this data from the midterm exam and at first I was just looking at the running statistics for the exam and the exam was running about a grade and a half higher tha