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Identify and describe SOX, using the characteristics of useful information. Solution The Meaning of SOX is Sarbane-oxley Act. It was passed in year 2002. It is the legislation passed by US Congress to protect shareholders and general public from accounting errors and fradulent practices in the enterprises as well as improve the accuracy of corporate disclosure.It is mandatory to all corporations which is listed. SOX was enacted after some corporate scandals happened by big Corporations like Erron,Tyco and world com. The Two key provision of the sarbane-oxley act. This is as follow: (1) Sec-302: It is mandatory for senior management to certify the accuracy of the reported financial statements. (2) Sec- 404 : This section say that corporations must establish internal control systems and reporting methods on the adeqacy of those controls with the help of Auditors and management. .
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Explore CIMCON Software's SOX compliance solutions to streamline audit and compliance processes. Ensure regulatory adherence and strengthen financial reporting with our comprehensive tools. For more information, please visit - https://www.cimcon.com/sox-compliance-solutions
The Sarbanes-Oxley Act Summary
The Sarbanes-Oxley Act of 2002 was implemented to restore investor confidence in the wake of major corporate accounting scandals. It aims to improve corporate governance and financial disclosure. The act establishes new or enhanced standards for all U.S. public company boards, management, and public accounting firms. It requires companies and their executives to be more responsible and transparent in their financial reporting.
Sarbanes Oxley Act of 2002 (by Naira Matevosyan)
This compact presentation elucidates the key elements of the Public Company Accounting Reform & Investor Protection Act, and contemporary inquires related to it, such as steps the corporations should take to comply with the Act and whether or not, the Act has solved all the problems it was intended to address? DOI: 10.13140/RG.2.1.1049.9923
Analysis Of The Sarbanes-Oxley Act
The Sarbanes-Oxley Act (SOX) was passed in 2002 in response to major corporate and accounting scandals to increase transparency and accuracy in corporate financial reporting. SOX holds CEOs and CFOs responsible for financial reports, requires external audits of public companies, and increases penalties for providing fraudulent financial information. A recent study found that CFOs of companies with strong internal financial controls saw increased compensation after SOX, while CFOs of companies reporting internal control problems incurred pay reductions. SOX also aimed to improve auditor independence and increase board oversight of executive activities.
The Sarbanes Oxley Act 2002
The Sarbanes-Oxley Act of 2002 (SOX) was passed in response to several major corporate and accounting scandals. It aimed to increase corporate accountability and help restore investor confidence. Key provisions of SOX include the establishment of the Public Company Accounting Oversight Board to oversee audits of public companies, certifications of financial reports by CEOs and CFOs, restrictions on auditing and consulting services provided by accounting firms, disclosure of codes of ethics and whistleblower protections, among others. The goal of SOX was to better protect investors and improve the accuracy and reliability of corporate disclosures.
How financial reporting for public companies has changed since the E.pdf
How financial reporting for public companies has changed since the Enron scandal in 2001.
Solution
Enron Scandal 2001
Enron a global Gas and Energy company incorporated in Omaha Nebraska and once
distinguished as the Nation’s 7th largest company. Listed on Forbs Fortune 500 as being among
the wealthiest companies listed on the stock exchange. Through this accumulation of “wealth”
Enron at one point held a robust market valuation, which was higher other large global
companies like AT&T. Many would call Enron a company that was “too big to fail”; this was
due to the company’s reported revenue milestone accomplishment of 100 billion dollars.
But what made the Enron scandal so compelling was the fact that it brought down accounting
giant Arthur Andersen too. It was a truly amazing situation, a conflation of corporate
wrongdoing which would change the accounting world forever.
Changes In Financial Reporting and Other Changes due to Enron Scandal 2001
SOX includes several gatekeeper provisions:
Requiring a company’s board of directors to have an Audit Committee composed solely of
independent directors.
Making the Audit Committee responsible for the appointment, compensation, and oversight of
the outside auditor and for establishing procedures for the confidential, anonymous submission
by company employees of concerns about accounting or auditing practices.
Creating a new agency, the Public Company Accounting Oversight Board (PCAOB), to
strengthen the outside audit function. The PCAOB sets standards involving auditing, quality
control, ethics, and audit reports and has authority to inspect, investigate, and discipline
registered public accounting firms.
Requiring attorneys who practice before the Securities and Exchange Commission (SEC) to
report material violations of the securities laws to a company’s chief legal officer or chief
executive officer. If those officers do not respond in an appropriate manner, the attorney is then
required to report the violations to the Audit Committee of the board or to another committee
composed solely of independent directors.
Enhance Regulatory Protections
Federal and state securities regulators and self-regulatory organizations play an important and
necessary role in corporate governance. They wield a broad and powerful array of sanctions, and
their enforcement actions serve as a strong deterrent against wrongdoing. The SEC’s
enforcement priorities, reflected in public speeches by its Commissioners and staff, help shape
corporate conduct.
Increase in Regulations after Sarbanes Oxley
The Sarbanes-Oxley Act initiated stringent regulations. The Act was composed of sixty-six
sections, some long and others short. Each section dealt with a different part of the reporting
cycle (Schaeffer, 2006). These sections are contained within eleven titles, primarily dealing with
the issue of internal control. The eleven titles of SOX are as follows: Public Company
Accounting Oversight Board, auditor independence, corporate respo.
Sarbanes-Oxley Act (SOX) Essays
The document provides an overview of the Sarbanes-Oxley Act of 2002 (SOX) which was passed in response to major corporate accounting scandals to increase transparency and prevent fraud. SOX established new regulations and oversight for public companies, accounting firms, and management. It created the Public Company Accounting Oversight Board to regulate audits and required companies to comply with standards around financial disclosures, internal controls and corporate governance. SOX also increased penalties for financial misconduct and expanded requirements for corporate responsibility and financial disclosure.
Sarbanes oxley act
The Sarbanes-Oxley Act of 2002 was enacted in response to major corporate accounting scandals to increase corporate accountability and protect investors. It established new regulatory standards for public company boards, management, and accounting firms regarding issues like auditor independence, corporate governance, and financial disclosure. The Act created the Public Company Accounting Oversight Board to oversee auditing of public companies and established new criminal penalties for fraudulent behavior and retaliation against whistleblowers. Supporters believe it has helped restore confidence in financial markets, while critics argue it has increased regulatory burdens on companies.
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CIMCON Software - SOX Compliance Solutions
Explore CIMCON Software's SOX compliance solutions to streamline audit and compliance processes. Ensure regulatory adherence and strengthen financial reporting with our comprehensive tools. For more information, please visit - https://www.cimcon.com/sox-compliance-solutions
The Sarbanes-Oxley Act Summary
The Sarbanes-Oxley Act of 2002 was implemented to restore investor confidence in the wake of major corporate accounting scandals. It aims to improve corporate governance and financial disclosure. The act establishes new or enhanced standards for all U.S. public company boards, management, and public accounting firms. It requires companies and their executives to be more responsible and transparent in their financial reporting.
Sarbanes Oxley Act of 2002 (by Naira Matevosyan)
This compact presentation elucidates the key elements of the Public Company Accounting Reform & Investor Protection Act, and contemporary inquires related to it, such as steps the corporations should take to comply with the Act and whether or not, the Act has solved all the problems it was intended to address? DOI: 10.13140/RG.2.1.1049.9923
Analysis Of The Sarbanes-Oxley Act
The Sarbanes-Oxley Act (SOX) was passed in 2002 in response to major corporate and accounting scandals to increase transparency and accuracy in corporate financial reporting. SOX holds CEOs and CFOs responsible for financial reports, requires external audits of public companies, and increases penalties for providing fraudulent financial information. A recent study found that CFOs of companies with strong internal financial controls saw increased compensation after SOX, while CFOs of companies reporting internal control problems incurred pay reductions. SOX also aimed to improve auditor independence and increase board oversight of executive activities.
The Sarbanes Oxley Act 2002
The Sarbanes-Oxley Act of 2002 (SOX) was passed in response to several major corporate and accounting scandals. It aimed to increase corporate accountability and help restore investor confidence. Key provisions of SOX include the establishment of the Public Company Accounting Oversight Board to oversee audits of public companies, certifications of financial reports by CEOs and CFOs, restrictions on auditing and consulting services provided by accounting firms, disclosure of codes of ethics and whistleblower protections, among others. The goal of SOX was to better protect investors and improve the accuracy and reliability of corporate disclosures.
How financial reporting for public companies has changed since the E.pdf
How financial reporting for public companies has changed since the Enron scandal in 2001.
Solution
Enron Scandal 2001
Enron a global Gas and Energy company incorporated in Omaha Nebraska and once
distinguished as the Nation’s 7th largest company. Listed on Forbs Fortune 500 as being among
the wealthiest companies listed on the stock exchange. Through this accumulation of “wealth”
Enron at one point held a robust market valuation, which was higher other large global
companies like AT&T. Many would call Enron a company that was “too big to fail”; this was
due to the company’s reported revenue milestone accomplishment of 100 billion dollars.
But what made the Enron scandal so compelling was the fact that it brought down accounting
giant Arthur Andersen too. It was a truly amazing situation, a conflation of corporate
wrongdoing which would change the accounting world forever.
Changes In Financial Reporting and Other Changes due to Enron Scandal 2001
SOX includes several gatekeeper provisions:
Requiring a company’s board of directors to have an Audit Committee composed solely of
independent directors.
Making the Audit Committee responsible for the appointment, compensation, and oversight of
the outside auditor and for establishing procedures for the confidential, anonymous submission
by company employees of concerns about accounting or auditing practices.
Creating a new agency, the Public Company Accounting Oversight Board (PCAOB), to
strengthen the outside audit function. The PCAOB sets standards involving auditing, quality
control, ethics, and audit reports and has authority to inspect, investigate, and discipline
registered public accounting firms.
Requiring attorneys who practice before the Securities and Exchange Commission (SEC) to
report material violations of the securities laws to a company’s chief legal officer or chief
executive officer. If those officers do not respond in an appropriate manner, the attorney is then
required to report the violations to the Audit Committee of the board or to another committee
composed solely of independent directors.
Enhance Regulatory Protections
Federal and state securities regulators and self-regulatory organizations play an important and
necessary role in corporate governance. They wield a broad and powerful array of sanctions, and
their enforcement actions serve as a strong deterrent against wrongdoing. The SEC’s
enforcement priorities, reflected in public speeches by its Commissioners and staff, help shape
corporate conduct.
Increase in Regulations after Sarbanes Oxley
The Sarbanes-Oxley Act initiated stringent regulations. The Act was composed of sixty-six
sections, some long and others short. Each section dealt with a different part of the reporting
cycle (Schaeffer, 2006). These sections are contained within eleven titles, primarily dealing with
the issue of internal control. The eleven titles of SOX are as follows: Public Company
Accounting Oversight Board, auditor independence, corporate respo.
Sarbanes-Oxley Act (SOX) Essays
The document provides an overview of the Sarbanes-Oxley Act of 2002 (SOX) which was passed in response to major corporate accounting scandals to increase transparency and prevent fraud. SOX established new regulations and oversight for public companies, accounting firms, and management. It created the Public Company Accounting Oversight Board to regulate audits and required companies to comply with standards around financial disclosures, internal controls and corporate governance. SOX also increased penalties for financial misconduct and expanded requirements for corporate responsibility and financial disclosure.
Sarbanes oxley act
The Sarbanes-Oxley Act of 2002 was enacted in response to major corporate accounting scandals to increase corporate accountability and protect investors. It established new regulatory standards for public company boards, management, and accounting firms regarding issues like auditor independence, corporate governance, and financial disclosure. The Act created the Public Company Accounting Oversight Board to oversee auditing of public companies and established new criminal penalties for fraudulent behavior and retaliation against whistleblowers. Supporters believe it has helped restore confidence in financial markets, while critics argue it has increased regulatory burdens on companies.
Enron scandal Assignment / Report. By A. K. M. Sultan Mahmud Faisal
The document discusses the Enron scandal that occurred in 2001 and led to the passage of the Sarbanes-Oxley Act of 2002. It also discusses SAP/ERP systems. The Enron scandal involved accounting fraud that ultimately led to the bankruptcy of Enron. In response, Congress passed the Sarbanes-Oxley Act to increase transparency and prevent future accounting fraud. The Act introduced new regulations around corporate responsibility, criminal penalties, accounting practices, and protections for whistleblowers. It also mandated requirements for record keeping and internal controls. Finally, the document provides an overview of how SAP/ERP systems work at large companies through their three-tier architecture involving presentation, application, and database layers.
65© 2011 Wiley Periodicals, Inc.Published online in Wile.docx
65
© 2011 Wiley Periodicals, Inc.
Published online in Wiley Online Library (wileyonlinelibrary.com).
DOI 10.1002/jcaf.20691
fea
t
u
re
artic
le
George Nogler and Inwon Jang
Y
ears after its
adoption, the Sar-
banes-Oxley Act
continues to generate
controversy. Initially
dividing the audit pro-
fession into registered
firms and unregistered
firms, the Act forced
firms to either come
under the purview of
the Public Company
Accounting Oversight
Board (PCAOB) or
cease doing public company
audits. The recent implementa-
tion of the requirement that audi-
tors of private broker-dealers also
be PCAOB-registered has also
caused some firms to withdraw
from this area of practice. The
private broker-dealer rule, long
suspended by the SEC, came
into sharp focus after the Madoff
Ponzi scheme came unraveled.
Many firms also found a lucra-
tive niche in performing some of
the internal review functions for-
bidden to the public company’s
auditor under Section 201.
IMPLEMENTING SECTION 404
On October 2, 2009, the
Securities and Exchange Com-
mission announced that the
extensions granted on imple-
menting Sarbanes-Oxley Section
404—Assessment of Internal
Controls to small public filers,
those with a public float (market
capitalization) below $75 mil-
lion, would expire June 15, 2010.
This represented the final stage
in full implementation of Sec-
tion 404. Congressional action
to exempt small public filers
was incorporated in the Wall
Street Reform and Consumer
Protection Act which passed
in July 2010. In June 2010, the
Supreme Court ruled on a case
challenging the constitutionality
of aspects of the Act, specifically
the legality of the PCAOB itself
(Free Enterprise Fund v. Public
Company Account-
ing Oversight Board,
08-861). The Supreme
Court upheld the Act
and the PCAOB’s
authority, with the
technical exception that
the Court ruled that the
provision calling for
removal of members by
the SEC only for good
cause was inconsistent
with the separation of
powers of the Constitu-
tion and substituted removal at
the discretion of the SEC at will.
The Sarbanes-Oxley Act of
2002 was passed in the aftermath
of the bankruptcy of Enron in
December 2001. The act passed
within two weeks of the bank-
ruptcy of WorldCom, an even
larger bankruptcy. Both of these
bankruptcies were attended by
allegations of financial fraud.
The perception that corporate
financial statements could not be
trusted due to pervasive fraudu-
lent financial reporting provided
much of the impetus for the pas-
sage of this act.
The intent of Congress in
passing the act was to restore
confidence in the American
capital markets system. The
Does the level of discovered fraud in publicly
traded companies justify the “one-size-fits-all”
philosophy of the Sarbanes-Oxley Act? Especially
considering the costs to implement Section 404?
We know that Congress has made attempts to
exempt firms with market capitalization bel.
A Brief Overview of the Sarbanes-Oxley Act
A Lubbock, Texas-based management consulting firm, Bergstein Enterprises draws on the varied knowledge of its staff to serve companies throughout Texas and eastern New Mexico in areas like operational management, human resources, finance, IT, and safety, among others. Ben Boston, CFO of Bergstein Enterprises, facilitates all fiscal reporting, utilizing experience that includes control testing in accordance with the Sarbanes-Oxley (SOX) Act.
There are regulatory rules that must be met as well as organizatio.docx
There are regulatory rules that must be met as well as organizational policy directives from management to be implemented. Additionally, there are also directives from outsiders (such as hackers) or from insiders (such as those with particular departmental or personal priorities that conflict with management’s objectives) that must be avoided.
As a result, compliance can be considered to fall into three general categories:
1. Regulatory: Mandated actions from outside governmental/regulatory agencies
2. Procedural/Policy: Mandated actions from (inside) management
3. Security: Prevention of the actions of outsiders and insiders attempting to enhance personal interests that are in conflict with owners’ (stockholders’ or the public’s) best interests
In some cases, categories 2 and 3 may overlap, such as when the actions of management are not in the best interests of the organization. An example of this would be a CEO who treats the company’s funds as her own personal piggy bank or a government official who uses public funds for personal gain. For example, consider the actions of former CEO Dennis Kozlowski at Tyco, who threw lavish parties (costing over $200 million) with company funds, and the actions of former Maryland governor Spiro Agnew, who took kickbacks on government contracts.
REGULATORY COMPLIANCE
The IT department—since it is primarily a service department—has very few direct governmental rules that apply to its own operations. However, IT management does have to concern itself with any area that relies on data integrity or information process quality.
Five areas that fall into this category are:
1. The finance department, which is concerned with taxes, internal control over financial statements, and proper recording of costs and revenue recognition
2. The human resources department, which must protect confidential personal information, such as Social Security numbers and health information, and which must safeguard fingerprint or security clearance data
3. The engineering department, which must protect new patents or innovative technology
4. The manufacturing department, which must protect secrets regarding proprietary processes for manufacturing and/or establishing high-level quality products that exceed competitors’ capabilities
5. The legal department, which may be involved in high-stakes negotiations or lawsuits
In most cases, IT regulatory compliance involves solely data protection. However, it may, in rare cases, involve establishing the processes that ensure such data protection is afforded to the appropriate other departments. One example of this is the recent IT audit requirements that exist as part of the Sarbanes-Oxley Act of 2002.
Sarbanes-Oxley Act of 2002
The Sarbanes-Oxley Act of 2002 (also known as SOX) was implemented by Congress in response to the fraudulent financial reporting at both Enron and WorldCom at the end of the dot-com boom period of 1999 to 2001. The collapse of these two firms led to a law requiring tha.
Sox
The document discusses the Sarbanes-Oxley Act (SOX) and its effects. SOX was passed in 2002 in response to accounting scandals at Enron and other companies. It established new regulations and oversight for public company accounting and governance. SOX aimed to restore investor confidence by increasing transparency and executive accountability. However, it also increased costs and regulatory burdens for companies and reduced initial public offerings in the US.
please explain in detail What is the PCAOB Please explain what is t.pdf
please explain in detail What is the PCAOB? Please explain what is the law, a describiton of the
law.
Solution
Public Company Accounting Oversight Board has been established as a part of the Sarbanes and
Oxley Act , 2002 with a view to protect investors interest in public companies through a
oversight over companies accounting and auditing practices. PCAOB is mainly focused on
implementing effective auditing practices, improving audit quality and maintain public trust in
the financial and auditing reports.
The Sarbanes and Oxley Act 2002, passed after major financial crimes such as Enron is a United
States Federal Law. It has eleven titles and establishes corporate accountability and civil and
criminal liabilities for white collar crimes. Title 1 contains provisions of the Public Company
Accounting Oversight board.
Some of the major provisions of the Act are :
(i) It requires public companies to evaluate and disclose the functioning of internal controls and
independent auditors have to agree to such disclosure.
(ii) Financial reports are to be certified by the Chief Financial Officer and Chief Executive
Officer.
(iii) Auditor independence , and outrightly prohibits any non audit work which can be carried out
by an independent auditor.
(iv) Prohibits personal loans to directors of the companies
(v) Accelerated reporting of insider trading
(vi) It also requires public companies to have an indepedent audit committee to oversee the
relationship between auditor and the company
(vii) Enhanced criminal and civil liabilities for any violations.
AN IT EXECUTIVE'S OVERVIEW
This white paper published in 2003, explains the reason why the arbanes Oxley law was passed, and what are the compliance responsibilities facing IT exucitves
Cost benefits of sox compliance
The purpose of this paper to highlight key rules introduced in Sarbanes - Oxley Act of 2002 and cost/benefits of compliance process.
The Sarbanes Oxley Act ( Sox )
The Sarbanes-Oxley Act (SOX) was implemented in 2002 in response to major corporate accounting scandals. SOX aimed to improve corporate governance and transparency by regulating auditor independence and requiring internal control assessment. It has resulted in more thorough audits but also increased expenses for businesses. While SOX has strengthened financial reporting, there is debate around its costs and some provisions may disproportionately burden smaller companies.
Ice at -14-1 C and steam at 117 C are brought together at atmospheric.docx
Ice at -14.1°C and steam at 117°C are brought together in an insulated container until thermal equilibrium is reached at 51.6°C. Using the heat capacities and latent heats of ice and steam, as well as the initial and final temperatures, the ratio of the mass of steam to the mass of ice is calculated to be 0.232.
I) II) Why do the s orbitals on H and Na not combine to form a strong.docx
I)
II)
Why do the s orbitals on H and Na not combine to form a strong covalent bond?
Solution
I) 2p orbitals are compact and concentrated and also they are closer together making the “sideways†overlap of their \'p\' atomic orbitals that much better.Pi bonds are side to side bonds, large atoms hinder close approach. So that Pi bonds in C atoms are stronger than Pi bonds in Pb atoms.
II) H atom can accept one electron and Na can donate one electron and becoming H - and Na + .These two atoms never share their electron, so that there is no formation of covalent bond. Na atom is strong electropositive atom.
.
I used following codes to open a MRI image in the Matlab but it just g.docx
I used following codes to open a MRI image in the Matlab but it just gives a black.
File is uploaded in this website: http://www.megafileupload.com/index.html?upload=1
[X, map] = dicomread(\'MRI.IMA\');
montage(X, map, \'Size\', [2 5]);
and
info = dicominfo(\'MRI.IMA\');
Y = dicomread(info);
figure, imshow(Y);
imcontrast;
Solution
we need to use the extension of the file as. dcm as we are reading a dicom image
[X, map] = dicomread(\'MRI.dcm\'); // the extension should be .dcm
montage(X, map, \'Size\', [2 5]);
and
//now we call dicomread with the information retrieved from the DICOM file using dicominfo and display the image using imshow.
info = dicominfo(\'MRI.dcm\');
Y = dicomread(info);
figure, imshow(Y);
imcontrast;// helps to change the contrast of the image
.
I need to prove that there exist no nontrivial homomorphisms from Z to.docx
I need to prove that there exist no nontrivial homomorphisms from Z to Z. ( Trivial homomorphisms being f(x) = 0 and f(x) = x )
Solution
If f is a ring homomorphism from Z to Z then
f(1) = f(1*1) = f(1) * f(1)
So we have
0 = f(1) * f(1) - f(1)
0 = f(1) * [f(1) - 1]
Since Z has no zero divisors, we must have
f(1) = 0 or f(1) = 1.
In the former case f is the trivial homomorphism f(x) = 0. In the latter, f is the trivial homomorphism f(x) = x, since it is fairly easy to convince yourself that for any x in Z we have
f(x) = x * f(1).
.
I need only the right choice 1- A dart is thrown horizontally toward X.docx
I need only the right choice
1. A dart is thrown horizontally toward X at 20 m/s as shown. It hits Y O.1 s later.The distance XY is A. 2 m B. 0.05m C. 0.1 m D. 0.5 m E. 1 m 2. An object is thrown vertically into the air. Which of the following graphs repro the velocity of the object as a function of time? rv B. I C. IV E. V
Solution
1. option (a) is right.
Velocity= distance/time
Herw X= velocity
Y= time
XY= distance
so that distance XY= 20m/s*0.1s= 2m
>>>>>>>>>>>
2. Option (D) is right
Velocity of object will decrease with time due to gravity
This object will follow the equation
v= u- gt
.
I need some help understanding chemical reaction in inorganic chemistr.docx
I need some help understanding chemical reaction in inorganic chemistry. All of the compounds below are reacting with an abundance of water, what is the expected chemical reaction? Please tell me what I am doing wrong:
MgCl 2 (s):
BaSO 4 :
Bariumsulphate is not soluble due to high lattice energi. However there is an equalibrium here, but I cant find it.
I would very much appreciate it if you were to tell me how to approach problems such as these.
MgCl2(s) + H20(I) ? Mg0 + HCI
Solution
MgCl 2 being an ionic compound gets dissolved into water and it breaks to the corresponding ions:
MgCl 2 + H 2 O = Mg +2 (H2O) + 2 Cl - (H2O)
CCl4 being a non polar covalent compound does not react with water.
SO3 reacts with water vigorously to produce H2SO4.
SO3 (g) + H2O (l) = H2SO4 (aq)
BaSO4 is insoluble in water and no reaction occurs with water.
.
I need help with this please- Show all work- Thank you- 8- Calculate a.docx
I need help with this please. Show all work. Thank you.
8. Calculate a pH of a solution in which 20 ml of 0.10 M NaOH has been added to 25 mL of 0.10 M H2SO4
Solution
reaction is
H2SO4 + 2 NaOH ...........> Na2SO4 + 2 H2O
one mole H2So4 is neutralized by two mole NaOh.
20 ml of 0.10 M NaOH = 0.020 * 0.10 = 0.0020 mole.
25 ml of 0.10 M H2So4 = 0.025 * 0.10 = 0.0025 mole.
NaOH is the limiting reactant.
excess H2SO4 = 0.0025 - 0.0020 / 2 = 0.0015 mole.
assuming all the protons in H2SO4 are completely ionized.
so moles of H+ = 0.0015 * 2 = 0.0030 mole.
concentration of H+ = 0.0030 * 1000 / (20 + 25) = 0.06667 (M)
PH = -log [H+] = - log (0.06667) = 1.18
PH = 1.18
.
I having problems locating the fasb-'s conceptual frameworkSolutionThe.docx
I having problems locating the fasb\'s conceptual framework
Solution
The Conceptual Framework include: measurement attributes used to measure and report economic transactions, events, and arrangements in financial statements; and accounting principles and assumptions that guide recognition, derecognition, and disclosure, as well as the classification and presentation of information in financial statements.
Fundamental qualitative characteristics, relevance and faithful representation allow for decision usefulness. Information that is capable of making a difference in decisions made by financial statement users is relevant. The three components of relevance are:
Faithful representation is when the words and numbers accurately predict the economic substance of what they purport to represent. The three components of faithful representation are:
.
I have two questions regarding linked lists in C- 1) We often declare.docx
I have two questions regarding linked lists in C.
1) We often declare a struct called \"Node\" for the linked list that has \"data\" and \"next\" fields. Why is it a problem to attempt to access data in a node that doesn\'t exist?
2) In regards to the sizeof() function, why is it that the size of a struct or node may be larger than the elements it contains?
Solution
Answer:
1) It is difficult because every node has a specified next node. Suppose we want to access data whose node does not exist so we have to first search that node isn\'t it? And since the node we are searching isn\'t in the list that is why we cannot extract data which is not there.
2) Size of the struct node may be larger than the elements it contains because along with data, some pointers also stored to access the next element.
.
I have a questions which is what could be the advantage or disadvantag.docx
I have a questions which is
what could be the advantage or disadvantage of importing data files using the uiimport wizard in matlab? please list couple of them with explanations would be deeply appricaited!
Solution
Advantages of importing data files using uiimport command or selecting import data option in matlab file menu:
It is used to import differenent types of ASCII data including data on the clipboard.
This wizard helps the user by providing series of dialog boxes to provide the name of file,delimiters and set of variables we want to import.
User friendly interface is provided to import files with required fields.
Disadvantages:
Matlab is an interpreted language, it can be slow, and poor programming practices can make it unacceptably slow.
.
I have a sealed container that is pressurised with Nitrogen- When calc.docx
I have a sealed container that is pressurised with Nitrogen. When calculating the density of a gas inside a container using
d = (M * P) / (R *T)
M = molar mass, P = pressure, R = gas constant, T = temperature.
When putting in the molar mass for nitrogen do i need to put in the value of N = 14.0067, or that of N2 = 28.0134, given that N2 is the natural state? Also, why?
Thank you
Solution
See, the pressure in the container is due to N2 gas not due to N atoms. So, the molar mass that should be taken is of N2 gas.
Also, this expression is basically derived from ideal gas equation: PV = n RT
Where n is number of moles of gas
n = given mass of gas(m)/molar mass of gas(M)
Here molar mass is for gas( if nitrogen then N2)
PV = mRT/M
PM = mRT/V
P×M/(R×T) = m/ V = d
d = P*M/(R*T)
So, molar mass taken is of N2
.
I have a question from a Database Systems class (we have been taught w.docx
I have a question from a Database Systems class (we have been taught with MySQL). Please provide an answer to the following question:
Most large DBMS\'s have their own DML. What are some of the DML\'s out there? (Please provide a quality response and not just a short answer. Citations to the answer would be appreciated).
Solution
Answer:)
Some of the DML\'s are:
i. CALL : supported by PL/SQL
ii. DELETE: removes a/multiple tuple or the entire table
iii. EXPLAIN PLAN : supported by PL/SQL
iv. INSERT: used for inserting values to a table
v. LOCK TABLE: used for finalizing the table
vi. MERGE: used for merging two or more table
vii.SELECT: used to project data values from a table
viii. UPDATE: used to update a table
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HW Check- Categorize materials as n or p type semiconductors- a- Zn do.docx
HW Check: Categorize materials as n or p type semiconductors:
a. Zn doped GaAs >>> p-type
b. In 1+x As 1-x >>> n-type
c. Li 0.05 Cu 0.95 O >>> p-type
d. WO 2.999 >>> n-type
Solution
Answer -
a.Zn doped with GaAs -It form p type semiconductors. As zinc is Zn +2 in ionic state. Zn have 2 electron in valance shell.
b. In 1+x As 1-x it forms n-type semiconductor because ln(1+x) have more electrons then As(1-x) .
c. Li 0.05 Cu 0.95 O is p-type as cu forms cu 2+ , During conduction
d. WO 2.999 Here the conncentration of O is greater than W, hence it forms n-type semiconductor.
All answer correct.
.
More Related Content
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Enron scandal Assignment / Report. By A. K. M. Sultan Mahmud Faisal
The document discusses the Enron scandal that occurred in 2001 and led to the passage of the Sarbanes-Oxley Act of 2002. It also discusses SAP/ERP systems. The Enron scandal involved accounting fraud that ultimately led to the bankruptcy of Enron. In response, Congress passed the Sarbanes-Oxley Act to increase transparency and prevent future accounting fraud. The Act introduced new regulations around corporate responsibility, criminal penalties, accounting practices, and protections for whistleblowers. It also mandated requirements for record keeping and internal controls. Finally, the document provides an overview of how SAP/ERP systems work at large companies through their three-tier architecture involving presentation, application, and database layers.
65© 2011 Wiley Periodicals, Inc.Published online in Wile.docx
65
© 2011 Wiley Periodicals, Inc.
Published online in Wiley Online Library (wileyonlinelibrary.com).
DOI 10.1002/jcaf.20691
fea
t
u
re
artic
le
George Nogler and Inwon Jang
Y
ears after its
adoption, the Sar-
banes-Oxley Act
continues to generate
controversy. Initially
dividing the audit pro-
fession into registered
firms and unregistered
firms, the Act forced
firms to either come
under the purview of
the Public Company
Accounting Oversight
Board (PCAOB) or
cease doing public company
audits. The recent implementa-
tion of the requirement that audi-
tors of private broker-dealers also
be PCAOB-registered has also
caused some firms to withdraw
from this area of practice. The
private broker-dealer rule, long
suspended by the SEC, came
into sharp focus after the Madoff
Ponzi scheme came unraveled.
Many firms also found a lucra-
tive niche in performing some of
the internal review functions for-
bidden to the public company’s
auditor under Section 201.
IMPLEMENTING SECTION 404
On October 2, 2009, the
Securities and Exchange Com-
mission announced that the
extensions granted on imple-
menting Sarbanes-Oxley Section
404—Assessment of Internal
Controls to small public filers,
those with a public float (market
capitalization) below $75 mil-
lion, would expire June 15, 2010.
This represented the final stage
in full implementation of Sec-
tion 404. Congressional action
to exempt small public filers
was incorporated in the Wall
Street Reform and Consumer
Protection Act which passed
in July 2010. In June 2010, the
Supreme Court ruled on a case
challenging the constitutionality
of aspects of the Act, specifically
the legality of the PCAOB itself
(Free Enterprise Fund v. Public
Company Account-
ing Oversight Board,
08-861). The Supreme
Court upheld the Act
and the PCAOB’s
authority, with the
technical exception that
the Court ruled that the
provision calling for
removal of members by
the SEC only for good
cause was inconsistent
with the separation of
powers of the Constitu-
tion and substituted removal at
the discretion of the SEC at will.
The Sarbanes-Oxley Act of
2002 was passed in the aftermath
of the bankruptcy of Enron in
December 2001. The act passed
within two weeks of the bank-
ruptcy of WorldCom, an even
larger bankruptcy. Both of these
bankruptcies were attended by
allegations of financial fraud.
The perception that corporate
financial statements could not be
trusted due to pervasive fraudu-
lent financial reporting provided
much of the impetus for the pas-
sage of this act.
The intent of Congress in
passing the act was to restore
confidence in the American
capital markets system. The
Does the level of discovered fraud in publicly
traded companies justify the “one-size-fits-all”
philosophy of the Sarbanes-Oxley Act? Especially
considering the costs to implement Section 404?
We know that Congress has made attempts to
exempt firms with market capitalization bel.
A Brief Overview of the Sarbanes-Oxley Act
A Lubbock, Texas-based management consulting firm, Bergstein Enterprises draws on the varied knowledge of its staff to serve companies throughout Texas and eastern New Mexico in areas like operational management, human resources, finance, IT, and safety, among others. Ben Boston, CFO of Bergstein Enterprises, facilitates all fiscal reporting, utilizing experience that includes control testing in accordance with the Sarbanes-Oxley (SOX) Act.
There are regulatory rules that must be met as well as organizatio.docx
There are regulatory rules that must be met as well as organizational policy directives from management to be implemented. Additionally, there are also directives from outsiders (such as hackers) or from insiders (such as those with particular departmental or personal priorities that conflict with management’s objectives) that must be avoided.
As a result, compliance can be considered to fall into three general categories:
1. Regulatory: Mandated actions from outside governmental/regulatory agencies
2. Procedural/Policy: Mandated actions from (inside) management
3. Security: Prevention of the actions of outsiders and insiders attempting to enhance personal interests that are in conflict with owners’ (stockholders’ or the public’s) best interests
In some cases, categories 2 and 3 may overlap, such as when the actions of management are not in the best interests of the organization. An example of this would be a CEO who treats the company’s funds as her own personal piggy bank or a government official who uses public funds for personal gain. For example, consider the actions of former CEO Dennis Kozlowski at Tyco, who threw lavish parties (costing over $200 million) with company funds, and the actions of former Maryland governor Spiro Agnew, who took kickbacks on government contracts.
REGULATORY COMPLIANCE
The IT department—since it is primarily a service department—has very few direct governmental rules that apply to its own operations. However, IT management does have to concern itself with any area that relies on data integrity or information process quality.
Five areas that fall into this category are:
1. The finance department, which is concerned with taxes, internal control over financial statements, and proper recording of costs and revenue recognition
2. The human resources department, which must protect confidential personal information, such as Social Security numbers and health information, and which must safeguard fingerprint or security clearance data
3. The engineering department, which must protect new patents or innovative technology
4. The manufacturing department, which must protect secrets regarding proprietary processes for manufacturing and/or establishing high-level quality products that exceed competitors’ capabilities
5. The legal department, which may be involved in high-stakes negotiations or lawsuits
In most cases, IT regulatory compliance involves solely data protection. However, it may, in rare cases, involve establishing the processes that ensure such data protection is afforded to the appropriate other departments. One example of this is the recent IT audit requirements that exist as part of the Sarbanes-Oxley Act of 2002.
Sarbanes-Oxley Act of 2002
The Sarbanes-Oxley Act of 2002 (also known as SOX) was implemented by Congress in response to the fraudulent financial reporting at both Enron and WorldCom at the end of the dot-com boom period of 1999 to 2001. The collapse of these two firms led to a law requiring tha.
Sox
The document discusses the Sarbanes-Oxley Act (SOX) and its effects. SOX was passed in 2002 in response to accounting scandals at Enron and other companies. It established new regulations and oversight for public company accounting and governance. SOX aimed to restore investor confidence by increasing transparency and executive accountability. However, it also increased costs and regulatory burdens for companies and reduced initial public offerings in the US.
please explain in detail What is the PCAOB Please explain what is t.pdf
please explain in detail What is the PCAOB? Please explain what is the law, a describiton of the
law.
Solution
Public Company Accounting Oversight Board has been established as a part of the Sarbanes and
Oxley Act , 2002 with a view to protect investors interest in public companies through a
oversight over companies accounting and auditing practices. PCAOB is mainly focused on
implementing effective auditing practices, improving audit quality and maintain public trust in
the financial and auditing reports.
The Sarbanes and Oxley Act 2002, passed after major financial crimes such as Enron is a United
States Federal Law. It has eleven titles and establishes corporate accountability and civil and
criminal liabilities for white collar crimes. Title 1 contains provisions of the Public Company
Accounting Oversight board.
Some of the major provisions of the Act are :
(i) It requires public companies to evaluate and disclose the functioning of internal controls and
independent auditors have to agree to such disclosure.
(ii) Financial reports are to be certified by the Chief Financial Officer and Chief Executive
Officer.
(iii) Auditor independence , and outrightly prohibits any non audit work which can be carried out
by an independent auditor.
(iv) Prohibits personal loans to directors of the companies
(v) Accelerated reporting of insider trading
(vi) It also requires public companies to have an indepedent audit committee to oversee the
relationship between auditor and the company
(vii) Enhanced criminal and civil liabilities for any violations.
AN IT EXECUTIVE'S OVERVIEW
This white paper published in 2003, explains the reason why the arbanes Oxley law was passed, and what are the compliance responsibilities facing IT exucitves
Cost benefits of sox compliance
The purpose of this paper to highlight key rules introduced in Sarbanes - Oxley Act of 2002 and cost/benefits of compliance process.
The Sarbanes Oxley Act ( Sox )
The Sarbanes-Oxley Act (SOX) was implemented in 2002 in response to major corporate accounting scandals. SOX aimed to improve corporate governance and transparency by regulating auditor independence and requiring internal control assessment. It has resulted in more thorough audits but also increased expenses for businesses. While SOX has strengthened financial reporting, there is debate around its costs and some provisions may disproportionately burden smaller companies.
Similar to Identify and describe SOX- using the characteristics of useful informa.docx (9)
Enron scandal Assignment / Report. By A. K. M. Sultan Mahmud Faisal
Enron scandal Assignment / Report. By A. K. M. Sultan Mahmud Faisal
65© 2011 Wiley Periodicals, Inc.Published online in Wile.docx
65© 2011 Wiley Periodicals, Inc.Published online in Wile.docx
There are regulatory rules that must be met as well as organizatio.docx
There are regulatory rules that must be met as well as organizatio.docx
please explain in detail What is the PCAOB Please explain what is t.pdf
please explain in detail What is the PCAOB Please explain what is t.pdf
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Ice at -14-1 C and steam at 117 C are brought together at atmospheric.docx
Ice at -14.1°C and steam at 117°C are brought together in an insulated container until thermal equilibrium is reached at 51.6°C. Using the heat capacities and latent heats of ice and steam, as well as the initial and final temperatures, the ratio of the mass of steam to the mass of ice is calculated to be 0.232.
I) II) Why do the s orbitals on H and Na not combine to form a strong.docx
I)
II)
Why do the s orbitals on H and Na not combine to form a strong covalent bond?
Solution
I) 2p orbitals are compact and concentrated and also they are closer together making the “sideways†overlap of their \'p\' atomic orbitals that much better.Pi bonds are side to side bonds, large atoms hinder close approach. So that Pi bonds in C atoms are stronger than Pi bonds in Pb atoms.
II) H atom can accept one electron and Na can donate one electron and becoming H - and Na + .These two atoms never share their electron, so that there is no formation of covalent bond. Na atom is strong electropositive atom.
.
I used following codes to open a MRI image in the Matlab but it just g.docx
I used following codes to open a MRI image in the Matlab but it just gives a black.
File is uploaded in this website: http://www.megafileupload.com/index.html?upload=1
[X, map] = dicomread(\'MRI.IMA\');
montage(X, map, \'Size\', [2 5]);
and
info = dicominfo(\'MRI.IMA\');
Y = dicomread(info);
figure, imshow(Y);
imcontrast;
Solution
we need to use the extension of the file as. dcm as we are reading a dicom image
[X, map] = dicomread(\'MRI.dcm\'); // the extension should be .dcm
montage(X, map, \'Size\', [2 5]);
and
//now we call dicomread with the information retrieved from the DICOM file using dicominfo and display the image using imshow.
info = dicominfo(\'MRI.dcm\');
Y = dicomread(info);
figure, imshow(Y);
imcontrast;// helps to change the contrast of the image
.
I need to prove that there exist no nontrivial homomorphisms from Z to.docx
I need to prove that there exist no nontrivial homomorphisms from Z to Z. ( Trivial homomorphisms being f(x) = 0 and f(x) = x )
Solution
If f is a ring homomorphism from Z to Z then
f(1) = f(1*1) = f(1) * f(1)
So we have
0 = f(1) * f(1) - f(1)
0 = f(1) * [f(1) - 1]
Since Z has no zero divisors, we must have
f(1) = 0 or f(1) = 1.
In the former case f is the trivial homomorphism f(x) = 0. In the latter, f is the trivial homomorphism f(x) = x, since it is fairly easy to convince yourself that for any x in Z we have
f(x) = x * f(1).
.
I need only the right choice 1- A dart is thrown horizontally toward X.docx
I need only the right choice
1. A dart is thrown horizontally toward X at 20 m/s as shown. It hits Y O.1 s later.The distance XY is A. 2 m B. 0.05m C. 0.1 m D. 0.5 m E. 1 m 2. An object is thrown vertically into the air. Which of the following graphs repro the velocity of the object as a function of time? rv B. I C. IV E. V
Solution
1. option (a) is right.
Velocity= distance/time
Herw X= velocity
Y= time
XY= distance
so that distance XY= 20m/s*0.1s= 2m
>>>>>>>>>>>
2. Option (D) is right
Velocity of object will decrease with time due to gravity
This object will follow the equation
v= u- gt
.
I need some help understanding chemical reaction in inorganic chemistr.docx
I need some help understanding chemical reaction in inorganic chemistry. All of the compounds below are reacting with an abundance of water, what is the expected chemical reaction? Please tell me what I am doing wrong:
MgCl 2 (s):
BaSO 4 :
Bariumsulphate is not soluble due to high lattice energi. However there is an equalibrium here, but I cant find it.
I would very much appreciate it if you were to tell me how to approach problems such as these.
MgCl2(s) + H20(I) ? Mg0 + HCI
Solution
MgCl 2 being an ionic compound gets dissolved into water and it breaks to the corresponding ions:
MgCl 2 + H 2 O = Mg +2 (H2O) + 2 Cl - (H2O)
CCl4 being a non polar covalent compound does not react with water.
SO3 reacts with water vigorously to produce H2SO4.
SO3 (g) + H2O (l) = H2SO4 (aq)
BaSO4 is insoluble in water and no reaction occurs with water.
.
I need help with this please- Show all work- Thank you- 8- Calculate a.docx
I need help with this please. Show all work. Thank you.
8. Calculate a pH of a solution in which 20 ml of 0.10 M NaOH has been added to 25 mL of 0.10 M H2SO4
Solution
reaction is
H2SO4 + 2 NaOH ...........> Na2SO4 + 2 H2O
one mole H2So4 is neutralized by two mole NaOh.
20 ml of 0.10 M NaOH = 0.020 * 0.10 = 0.0020 mole.
25 ml of 0.10 M H2So4 = 0.025 * 0.10 = 0.0025 mole.
NaOH is the limiting reactant.
excess H2SO4 = 0.0025 - 0.0020 / 2 = 0.0015 mole.
assuming all the protons in H2SO4 are completely ionized.
so moles of H+ = 0.0015 * 2 = 0.0030 mole.
concentration of H+ = 0.0030 * 1000 / (20 + 25) = 0.06667 (M)
PH = -log [H+] = - log (0.06667) = 1.18
PH = 1.18
.
I having problems locating the fasb-'s conceptual frameworkSolutionThe.docx
I having problems locating the fasb\'s conceptual framework
Solution
The Conceptual Framework include: measurement attributes used to measure and report economic transactions, events, and arrangements in financial statements; and accounting principles and assumptions that guide recognition, derecognition, and disclosure, as well as the classification and presentation of information in financial statements.
Fundamental qualitative characteristics, relevance and faithful representation allow for decision usefulness. Information that is capable of making a difference in decisions made by financial statement users is relevant. The three components of relevance are:
Faithful representation is when the words and numbers accurately predict the economic substance of what they purport to represent. The three components of faithful representation are:
.
I have two questions regarding linked lists in C- 1) We often declare.docx
I have two questions regarding linked lists in C.
1) We often declare a struct called \"Node\" for the linked list that has \"data\" and \"next\" fields. Why is it a problem to attempt to access data in a node that doesn\'t exist?
2) In regards to the sizeof() function, why is it that the size of a struct or node may be larger than the elements it contains?
Solution
Answer:
1) It is difficult because every node has a specified next node. Suppose we want to access data whose node does not exist so we have to first search that node isn\'t it? And since the node we are searching isn\'t in the list that is why we cannot extract data which is not there.
2) Size of the struct node may be larger than the elements it contains because along with data, some pointers also stored to access the next element.
.
I have a questions which is what could be the advantage or disadvantag.docx
I have a questions which is
what could be the advantage or disadvantage of importing data files using the uiimport wizard in matlab? please list couple of them with explanations would be deeply appricaited!
Solution
Advantages of importing data files using uiimport command or selecting import data option in matlab file menu:
It is used to import differenent types of ASCII data including data on the clipboard.
This wizard helps the user by providing series of dialog boxes to provide the name of file,delimiters and set of variables we want to import.
User friendly interface is provided to import files with required fields.
Disadvantages:
Matlab is an interpreted language, it can be slow, and poor programming practices can make it unacceptably slow.
.
I have a sealed container that is pressurised with Nitrogen- When calc.docx
I have a sealed container that is pressurised with Nitrogen. When calculating the density of a gas inside a container using
d = (M * P) / (R *T)
M = molar mass, P = pressure, R = gas constant, T = temperature.
When putting in the molar mass for nitrogen do i need to put in the value of N = 14.0067, or that of N2 = 28.0134, given that N2 is the natural state? Also, why?
Thank you
Solution
See, the pressure in the container is due to N2 gas not due to N atoms. So, the molar mass that should be taken is of N2 gas.
Also, this expression is basically derived from ideal gas equation: PV = n RT
Where n is number of moles of gas
n = given mass of gas(m)/molar mass of gas(M)
Here molar mass is for gas( if nitrogen then N2)
PV = mRT/M
PM = mRT/V
P×M/(R×T) = m/ V = d
d = P*M/(R*T)
So, molar mass taken is of N2
.
I have a question from a Database Systems class (we have been taught w.docx
I have a question from a Database Systems class (we have been taught with MySQL). Please provide an answer to the following question:
Most large DBMS\'s have their own DML. What are some of the DML\'s out there? (Please provide a quality response and not just a short answer. Citations to the answer would be appreciated).
Solution
Answer:)
Some of the DML\'s are:
i. CALL : supported by PL/SQL
ii. DELETE: removes a/multiple tuple or the entire table
iii. EXPLAIN PLAN : supported by PL/SQL
iv. INSERT: used for inserting values to a table
v. LOCK TABLE: used for finalizing the table
vi. MERGE: used for merging two or more table
vii.SELECT: used to project data values from a table
viii. UPDATE: used to update a table
.
HW Check- Categorize materials as n or p type semiconductors- a- Zn do.docx
HW Check: Categorize materials as n or p type semiconductors:
a. Zn doped GaAs >>> p-type
b. In 1+x As 1-x >>> n-type
c. Li 0.05 Cu 0.95 O >>> p-type
d. WO 2.999 >>> n-type
Solution
Answer -
a.Zn doped with GaAs -It form p type semiconductors. As zinc is Zn +2 in ionic state. Zn have 2 electron in valance shell.
b. In 1+x As 1-x it forms n-type semiconductor because ln(1+x) have more electrons then As(1-x) .
c. Li 0.05 Cu 0.95 O is p-type as cu forms cu 2+ , During conduction
d. WO 2.999 Here the conncentration of O is greater than W, hence it forms n-type semiconductor.
All answer correct.
.
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These slides walk through the story of 1 Samuel. Samuel is the last judge of Israel. The people reject God and want a king. Saul is anointed as the first king, but he is not a good king. David, the shepherd boy is anointed and Saul is envious of him. David shows honor while Saul continues to self destruct.
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