Sar Banes Oxely

In: Business and Management

Submitted By cmagoncia
Words 1870
Pages 8

August 14, 2006

Need a Sarbanes Oxley Compliance Plan?
The Sarbanes-Oxley Act of 2002, sponsored by US Senator Paul Sarbanes and US Representative Michael Oxley, represents the biggest change to federal securities laws in decades. Effective in 2006, all publicly-traded companies are required to submit an annual report of the effectiveness of their internal accounting controls to the SEC. It came as a result of the large corporate financial scandals involving Enron, WorldCom, Global Crossing and Arthur Andersen.
Provisions of the Sarbanes Oxley Act (SOX) detail criminal and civil penalties for noncompliance, certification of internal auditing, and increased financial disclosure. It affects public U.S. companies and non-U.S. companies with a U.S. presence. SOX is all about corporate governance and financial disclosure.
High-profile business failures culminating in a media fixation on Enron called into question the effectiveness of business’ self-regulatory process as well as the effectiveness of the audit to uphold public trust in capital markets. Legislation to address shortcomings in financial reporting was slowly progressing in Congress. The sudden collapse of WorldCom guaranteed swift congressional action. President Bush signed the Sarbanes-Oxley Act in to Law on July 22, 2002. The most significant legislation affecting the accounting profession since 1933.
Developing meaningful reforms that protect the public interest and restore confidence in the accounting profession is the primary focus of the SOX legislation. The SEC labored long and hard to communicate to the media, the public and to CPAs (Certified Public Accountant) that it will not tolerate any substandard work that veers away from the fundamental code of ethics and responsibilities that have…...

Similar Documents

Sar Swimmer

...1. What line is used as a swimmer/ survivor’s tending line? 300 yards of yellow polypropylene, 800 pounds. 2. What is the SAR Manual? 3-50-1. 3. What is the Opnavinst for ORM? 3500.39. 4. When lines are used on Double bitts. Figure eights reduce the rope strength by what percent? 25%. 5. What is the breaking strength in pounds for a 5 3/8 aramid moring line? 180,000lb. 6. What holds the plate couplings together on c-shaped link? Taper pin. 7. Sail needles are numbered how? The higher the #, the smaller the needle. 8. What is the minimum number of wire rope clips required for a 1” 6x19 wire? 5 9. Which of the following aramid line size is equivalent to 8” double-braided nylon? 5 3/8. 10. What Amphib ship is the principal ship employed to support vertical assault (helicopter) ship to shore movement? LPH. 11. What is the Boat Paddle size for Boat, crafts, + Assault Vehicles?4 by 10 in. 12. How many feet should the minimum lenth of the yard whip be if you are rigging the yard boom with a double purchase?250 FT. 13. What Amphibious ship combines the abilities of other 3 amphibious ships? 14. Landing craft assembly circle when a assembly circle from PORT + STBD one each out of the 3 to wave- forming circles where is it located? How far from the ship? How far from each other? Wave forming circles are on the bow. From 50 to 200 yards from the bow of the ship. Its only 2 wave forming circles spaced a 100 yards + the circles are......

Words: 276 - Pages: 2

The Sars Outbreak

...The SARS Outbreak of 2003 Western Governors University January 15, 2013 The SARS Outbreak of 2003 Severe acute respiratory syndrome (SARS) is a viral respiratory caused by a coronavirus. Coronavirus is in the same virus family as the common cold. Most commonly spread through person to person contact and droplets when a person coughs or sneezes. It can also be spread when a person touches a surface or object contaminated with the virus then touch their nose, mouth or eyes. Characterized by high fevers, headaches, feeling of discomfort, some may have diarrhea and body aches most will present with a mild respiratory infections, which may lead to pneumonia (CDC, 2012). People that are exposed to the virus may not show symptoms until 2 to 7 days after exposure, this is the viruses average incubation period. SARS first appeared in southern China in 2002 in the Guangdong Province. The Chinese government did not make the outbreak known at this time. It wasn’t until March 2003 that SARS started gaining attention. The patients were presenting with an atypical pneumonia. It was believed that a businessman carrying the virus stayed in a Metropole Hotel in Hong Kong, at the same time a doctor from the Guangdong Providence was staying. The doctor had treated infected patients in Guangdong before going to visit Hong Kong. Shortly after the visit at the hotel, other quests and staff members started becoming ill. “ Of those were a tourist from Toronto, a flight......

Words: 1394 - Pages: 6

Sar Adc

...IEEE JOURNAL OF SOLID-STATE CIRCUITS, VOL. 47, NO. 7, JULY 2012 1585 A 53-nW 9.1-ENOB 1-kS/s SAR ADC in 0.13- m CMOS for Medical Implant Devices Dai Zhang, Student Member, IEEE, Ameya Bhide, Student Member, IEEE, and Atila Alvandpour, Senior Member, IEEE Abstract—This paper describes an ultra-low power SAR ADC for medical implant devices. To achieve the nano-watt range power consumption, an ultra-low power design strategy has been utilized, imposing maximum simplicity on the ADC architecture, low transistor count and matched capacitive DAC with a switching scheme which results in full-range sampling without switch bootstrapping and extra reset voltage. Furthermore, a dual-supply voltage scheme allows the SAR logic to operate at 0.4 V, reducing the overall power consumption of the ADC by 15% without any loss in performance. The ADC was fabricated in 0.13- m CMOS. In dual-supply mode (1.0 V for analog and 0.4 V for digital), the ADC consumes 53 nW at a sampling rate of 1 kS/s and achieves the ENOB of 9.1 bits. The leakage power constitutes 25% of the 53-nW total power. Index Terms—ADC, analog-to-digital conversion, leakage power consumption, low-power electronics, medical implant devices, successive approximation. I. INTRODUCTION EDICAL implant devices, such as pacemakers and implantable cardiac defibrillators, target increasingly advanced signal acquisition and signal processing systems. Such devices, which are to be implanted in the human body, require extremely......

Words: 5927 - Pages: 24

Science Boon or Bane

...We are in the age of science and technology. Man cannot live without the aid of science. Science has so much engulfed our lives that nothing can take place in our day to day work without the help of science. Our food, transport, learning, administration, recreation and social life are all linked with science in various ways. To answer the question whether science has come to mankind as a boon or as a use for ruin (bane), one should know what science exactly means. Science is said to be a systematic classification of experiences. We, men wonder at the various things and events happening around us. We get doubts; what are they? These questions are the basic seeds for science. Then starts the thinking, reasoning, analysis, synthesis, comparison and contrast and finally the truth emerges. Scientists say there is a scientific method for everything and there are inevitable steps to be followed: (1) Observation (2) Hypothesis (3) Experiment (4) Theory and (5) Proof. All scientists have, in a way, followed these steps. The aim of science is search for truth, and to know things, hitherto unknown. A scientist does not accept ideas, simply because, they were accepted by others earlier. Great discoveries are a result of reasoning. A lot of patience and observation are required. Civilization, as it is today, is the result of a number of discoveries made in the field of science. The invention of them simple wheel has resulted in our modern industrialization. Electricity, as a source of...

Words: 602 - Pages: 3


...Thien Tran Bane Long ago, deep inside the prison of Pena Dura, a legendary child was born. His father ruled the prison and has power over everyone. The child mother died while giving birth to him. But just before she passes away, she gave the child the name Bane. Bane was raised in the harsh and dangerous prison environment for many years. He read a lot of books so he can gain knowledge about the world outside of the prison. He also got stronger building up his body in the prison's gym, and learned to fight in the school of prison life. By the time he was a teenager; he had learned four different languages and was one of the biggest and strongest guys in the prison. Every night, Bane would get haunted by nightmares of the people that were killed in the prison. As each day passes by, the nightmares keep on getting worst. It got to a point where he would wake up each night and go kill people in the prison because he wanted to get rid of the nightmares that has been haunting him in his dreams. Bane’s father couldn’t do anything about it because Bane was too powerful. The only way to stop Bane from killing people every night is too expel him from the prison. A few days later, Bane was banished out of Pena Dura prison. With nothing but his clothes, Bane decides to make shelter in a cave in the woods. As he sleeps, the nightmare still haunts him. Every night, he would get up and go kill wild animals because it eases the pain. Bane was not happy of his actions but it was the only...

Words: 933 - Pages: 4

Sars in the Community

...SARS in the Community Spencer Larsen WGU 725.8.7 SARS in the Community There have been many communicable disease outbreaks in the history of the world. Some of these outbreaks have killed large percentages of the population, while others have caused large portions of the population to become very sick, and only killing a small number of those infected. One such communicable disease outbreak was the SARS outbreak from 2003. Analysis of SARS SARS is an acronym for severe acute respiratory syndrome. It was caused by the virus SARS-CoV and was first reported in Asia in February 2003. It then spread to over 20 countries in North America, South America, Europe, and Asia. It was successfully contained in 2004, and there have not been any other cases reported since then. In 2012 the National Select Agent Registry Program declared that the SARS virus is a select agent, which means that it has potential to become a serious threat to public health and safety (Severe Acute Respiratory Syndrome (SARS). 2013). Epidemiological Indicators There are many epidemiological indicators that are associated with SARS. It is important to understand the indicators so that the virus can be correctly identified in possible future outbreaks. The indicators that will be discussed are the incubation period, period of communicability, mode and risk factors for infectious agent transmission, and the significance of animal reservoirs. The incubation period for SARS ranged anywhere between......

Words: 1987 - Pages: 8


...WESTERNS GOVERNERS UNIVERSITY | SARS | HAT Task 3: Competency 725.8.7: Environmental and Global Health Issues | | SUBDOMAIN 725.8 - COMMUNITY HEALTH NURSING | 6/5/2014 | | A. Severe Acute Respiratory Syndrome (SARS) is a severe form of pneumonia. The infection causes severe breathing difficulty and sometimes even death. SARS is caused by the coronavirus family of viruses, which is the same family that usually causes the common cold. SARS was believed to start when the virus spread from small mammals in China to humans in the 2003 epidemic. A World Health Organization physician named Dr. Carlo Urbani acknowledged SARS as a new disease in 2003. He diagnosed a 48 year old man, who had traveled from China, through Hong Kong, to Vietnam with SARS. After the doctor and the physician died from SARS, the disease was spreading fairly quickly. It spread and infected peoples in Asia, Africa, Australia, South and North America, and Europe. When someone who is infected with SARS coughs or sneezes, infected droplets fly into the air and anyone who breathes in or touches these particles can get infected by the virus and this was the viruses' mode of transmission. The virus can live on hands, tissues, and other surfaces and droplets in the air 3 hours after it has dried. At the end of the epidemic in June 2003, the global total affected was 8,422 with 916 deaths, which made up 11% of global population. All ages were effected, but women the most. Also, health care......

Words: 615 - Pages: 3

Technology Boon or Bane

...Technology – Boon or Bane? Posted on August 25, 2011by Sumukh Naik Technology is one of the greatest invention of mankind.It is so powerful that it shapes our thinking and our way of life within no time.It is ever evolving.Technology is a tool invented and sharpened by humans to make their life easier.Those who know the correct application of technology, be it any sphere of activity, have managed to make lives easier for themselves and to some extent also for others. I feel the best technological breakthrough was the invention of computers which basically led to further advancement in technology viz the creation of many softwares and hardware. Technology has gifted mankind with various boons but look closely and you will realise that technology have blessed mankind with two very important aspects – facility of communication and creation of time. Creation of phone, fax, paging services, mobile services, video conferencing etc are few of the facilities that the human mind has been able to conceive with the aid of technology.All have played a very important part in making the world a ‘Global Village’. Technology has ensured that one can easily communicate with anyone on land, in air(aeroplanes) or even when the person is under the calm waves of dark deep-sea (submarines). But the Time Creation aspect of technology has now posed a challenge and threat which very few had ever thought of. Computers – They have evolved rapidly at the rate of knots. A few decades ago, a single...

Words: 5283 - Pages: 22

Sars Research

...proposal: SARS Severe acute respiratory syndrome Finding new drug targets Part I: Disease History and outbreak details: SARS is a viral respiratory disease caused by a particular coronavirus first emerged on November 16 2002 in China. The coronavirus can cause a common cold in humans. The investigation of these viruses is hard, because culture in the lab is very difficult. There are a lot of various coronaviruses that affect poultry and animals, the economic effect of coronaviruses is big. A coronavirus consists of a viral spike (S) made of peplomers (grouping of glycoproteins), an envelope (E), an membrane (M) and a nucleocapsid (N). Source: Hilgenfeld, R., Peiris, J.S.M. From SARS to MERS: 10 years of research on highly pathogenic human coronaviruses. Antiviral Res. (2013), Virus discovery: It took the WHO 6 months to discover the causative agent of the disease. A quick identification of a new virus is important for prevention and control of a disease outbreak and can be accomplished by new strategys in virus discovery: New strategy for virus discovery: viruses identified in human feces in the last decades Part II: Possible procedures Receptor binding domain: The unique virus of SARS involves a receptor-binding domain on the spike (S) that play a role in the attachment of the virus to the cell receptor, angiotensin-converting enzyme 2 (ACE2). Vaccines with proteins from the specific spikes are effective against......

Words: 419 - Pages: 2

Mobile Boon or Bane

...applications, for example, play games, listen to music, or chat with your friends. On the other hand, there are also disadvantages. Using a lot mobile phone can harm your brain, particularly teenager and children who arIs Mobile phone is bone or bane? Answer Mobile phone: Boon or Bane? Communication among people is most important. Olden days letters were used to send through bird. With the invention of telephone by people used to talk and communicate to long distances. With advent of mobile phone the entire concept of communication is completely changed. The world became one. Earlier mobile phone was luxury and now it is necessity. Every one from house maid, rickshaw puller, taxi drivers, office boys etc, from common man to elite people are using mobile phone for communication. The cost of mobile starts from modest Rs 3000 to billions (platinum and diamond studded). According to survey nearly 30 crores of people are using mobile phone. It is estimated by 2010 nearly 25 crores of people use mobile phones having internet and camera facility. The largest mobile users in the world is China, next comes to India. The market share of Nokia is 52.8%, followed by 10.2% LG and 8.3 % Samsung. Whether the mobile phone is boon or bane? We see many people use cell phone, some to pass on information, the love birds used to talk very often, marketing agents to contact customers, boss to give instruction, mother can monitor where her children are, the children can inform......

Words: 706 - Pages: 3

Outbreak of Sars

...Although it has already been ten years since the outbreak of SARS, people still cannot forget the disasters. Certainly, Hong Kong government has taken a good lesson and should be well-prepared after the disaster of SARS. It is necessary to improve medical treatment internally within Hong Kong, but the prevention of spreading diseases from other countries is also important in maintaining a good public health. From the piece of news, I noticed that Hong Kong still has some loopholes in carrying out the prevention policies. The expansion of the Individual Visit Scheme especially gained my attention because measures taken by the Hong Kong government would be meaningless when the diseases are spread from other countries. We cannot help tackle the hygiene problems in the mainland China, but Hong Kong government should also pay attention in spreading of diseases from tourists and immigrants. Hong Kong government should also keep an eye of the poor sanitation in subdivided flats because the living condition is poorer that we expected, it is sure that if people living in the subdivided flats would easily be infected becase of the poor hygiene. In my opinion, Hong Kong government should set up Infrared Thermometer in the immigration centre, so that the temperature of every tourits and immigrants can be seen. Once the temperature is out of range, he/she should receive a medical check so that we can ensure no infected patient are entering Hong Kong causing the spreading of infectious......

Words: 350 - Pages: 2


...Severe Acute Respiratory Syndrome Severe acute respiratory syndrome, also known as SARS, is a respiratory illness caused by a virus called a coronavirus. Six coronaviruses can infect people. These viruses were first identified in the 1960’s. Specific to SARS is the coronavirus known as SARS-CoV. SARS was first reported in Asia in February 2003. In just a few short months, the virus spread to more than twenty-four countries, which included North America, S. America, Europe, and Asia. This became known as the SARS global outbreak of 2003. During the 2003 outbreak, 8,098 people worldwide contracted the virus. Of those 8,098 people 774 died and only eight people tested positive for the virus in the United States. Luckily, the SARS outbreak did not spread more widely in the United States. Initially the epidemic of SARS was associated with an outbreak of atypical pneumonia that originated in Guangdong Province, located in Southeast China. After virus isolation, serum testing, and molecular testing, scientists were able to discover that SARS had been circulating in Guangdong Province for a couple of months before causing a major outbreak. With further testing, specific to the SARS coronavius (CoV), it was found that the SARS CoV was the infectious agent that caused the outbreak in Guangdong. Further findings proved, through genetic analysis, that the SARS CoV found in patients in Guangdong shared the same origin with other countries and identified a genetic pathway......

Words: 1066 - Pages: 5

Mobile a Boon or Bane

...Mobile phone: Boon or Bane? In the present millennium , science has bestowed on us a number of innovations n one among them is - MOBILE PHONES .Every thing conferred upon us ought to b utilized in a positive way . "Is mobile phone a BOON or BANE ?" is very interesting . Communication among people is most important. Olden days letters were used to send through birds. With the invention of telephone,people talk and communicate to long distances. With advent of mobile phone the entire concept of communication is completely changed. The world has became one. Earlier mobile phone was a luxury and now it is a necessity. Every one right from the house maid, rickshaw puller, taxi drivers, office boys etc., from a common man to the elite class, people are using mobile phones for communication. The cost of mobile starts from modest Rs 3000 to billions (platinum and diamond studded). Whether the mobile phone is boon or bane? xxcgv,m We see many people use cell phone, some to pass on information, the love birds used to talk very often, marketing agents to contact customers, boss to give instruction, mother can monitor where her children are, the children can inform their parents where there are, your house maid may inform you that she may not come to work and give her mobile number to contact in case of emergencies, your drivers will come to the place from car parking place when you contact him, your vegetable vendor will deliver the vegetables when you ask him over mobile to......

Words: 827 - Pages: 4

Tv Boon or Bane

...TELEVISION-BOON OR BANE Since the invention of the television by John Lagie Baire in 1920, television has been one of the most widely used equipments in households all around the world. People have been amazed by the wide reaching capabilities of television. However, it has been argued that the invention of the television was a mistake and that television has become one of the most baneful machines that man has created. Television has led to a new era of knowledge. Television has helped in spreading news from various parts of the world to almost every nook and cranny of the earth. Television, being one of the most widely used media of communication, has brought fame for many. It has helped in the globalization of various sports and has also created the era movies. This opened to the human race, a new field of communication. Serials, cartoons, movies etc became common. Television has also helped many to know more. Data communication networks like the Nation Geographic, Discovery, Animal planet, British Broadcasting service etc have helped a great deal in enriching the world with knowledge. Hence besides being a provider of entertainment, television is also a source of knowledge. But television has its own defects. First of all, television generates radiation. This can prove any harmful if used too much. Second, straining eyes over television can cause irreparable damage to the retina. Third, increased television viewing results in lack of physical as well as mental growth.......

Words: 427 - Pages: 2


...the relevant questions and make an informed decision? 1. What are the clinical criteria for SARS? 2. What are the epidemiological criteria for possible and likely outcomes? 3. What are the laboratory criteria? 4. How do we exclude patients from SARS? 5. Who will handle command and control? 6. How do the hospitals and healthcare facilities prepare and respond? 7. How do we structure surveillance of the SARS outbreak? 8. What does the community need to do to contain the SARS outbreak and provide quarantine and isolation in non-hospital settings? 9. How do we manage the travel-related transmission risk? 10. What standards are needed for laboratory issues? 11. How do we maintain consistent, timely, and open communication? 12. How do we educate the public and the healthcare professionals? 13. What SARS infection controls are necessary in healthcare; home; and community settings? 6. Where would you find this information? Information can be obtained through articles and journals, media, and from experts in the field. Information and data can be obtained from: E Medicine Health; Medline Plus-NIH; AARC SARS page; Health Canada; AMA; WHO SARS Website; CDC; and the FDA. 7. What alternatives should be considered in finding an optimal solution for this case? Alternative 1: Coordinate efforts with: WHO; CDC; FDA; EMS; Hospitals; Schools; Media and law enforcement. Establish definition of SARS symptoms; determine sites able to handle infected patients; establish control center; create...

Words: 537 - Pages: 3

Re: I am the new joinee | jberger93 | Lista de capítulos