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If these measures do not satisfy his base, Mr Trump still has the last option, which the Roman emperor and other dictators have long used in difficult times at home. That is to say, he can "swing the dog" by making external threats or launching foreign military adventures, thereby dispersing his supporters from what he and republican lawmakers have done. 5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods. This may have a negative effect on the sales of Xpoint products.