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Cummings et al., 2002) Furthermore, the tobacco industry had long argued that they are merely competing with competitors for market share among current product users, i.e., established smokers Department of Health and Human Services, 2012

Toxic elements, which cigarettes contain, for instance, tar, have dangerous impacts on human health

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That was caused by BAT's acquisition of Reynolds American, which increased BAT's shareholder equity and debts (both key components of capital employed) by more than 50 billion and 30 billion respectively

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