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"Section 404 is the most controversial provision of Sarbanes-Oxley. It requires all public companies to have internal procedures in place to prevent errors and fraud in the company's financial statements, Section 404 also requires outside auditors to assess the effectiveness of those internal controls. The Council believes Section 404 is a core element of SOX. It plays a vital role in ensuring both high quality financial reporting and investor confidence in U.S. capital markets. Any company tapping public markets to raise capital should be required to meet certain minimal standards of good corporate governance. Those standards should include strong internal controls that are subject to meaningful review and attestation by independent auditors.

However, the Securities and Exchange Commission (SEC) exempted small public companies (defined as those with a market capitalization of less than $75 million) from the auditor-attestation requirement. In September 2009, the SEC announced the exemption would end next June. But in 11-4-09 House Committee on Financial Services approved an amendment to the Investor Protection Act that would permanently exempt companies with less than $75 million in market capitalization from the auditor attestation requirement.

The turmoil is that the council believes that smaller companies have had ample time to prepare to comply with this crucial provision of Sarbanes-Oxley. Also, the need for strong internal controls is particularly important for smaller public companies, where much of financial reporting fraud has occurred."

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Haylie Corkery

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Q: Why is Section 404 of the Sarbanes Oxley Act controversial?
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How many months is a stale dated check?

Six months. Section § 4-404 of the Uniform Commercial Code states that "[a] bank is under no obligation to a customer having a checking account to pay a check, other than a certified check, which is presented more than six months after its date, but it may charge its customer's account for a payment made thereafter in good faith."


Write an essay of around 2000 words on 'Evolution of management accounting discipline and its relationship with other functions in organizations'.?

Early telecommunicationsA replica of one of Chappe's semaphore towers In the Middle Ages, chains of beacons were commonly used on hilltops as a means of relaying a signal. Beacon chains suffered the drawback that they could only pass a single bit of information, so the meaning of the message such as "the enemy has been sighted" had to be agreed upon in advance. One notable instance of their use was during the Spanish Armada, when a beacon chain relayed a signal from Plymouth to London signalling the arrival of Spanish ships.[1]In 1792, Claude Chappe, a French engineer, built the first fixed visual telegraphy system (or semaphore line) between Lille and Paris.[2] However semaphore suffered from the need for skilled operators and expensive towers at intervals of ten to thirty kilometres (six to nineteen miles). As a result of competition from the electrical telegraph, the last commercial line was abandoned in 1880.[3][edit] Telegraph and telephoneThe first commercial electrical telegraph was constructed by Sir Charles Wheatstone and Sir William Fothergill Cooke and opened on 9 April 1839. Both Wheatstone and Cooke viewed their device as "an improvement to the [existing] electromagnetic telegraph" not as a new device.[4] Samuel Morse independently developed a version of the electrical telegraph that he unsuccessfully demonstrated on 2 September 1837. His code was an important advance over Wheatstone's signaling method. The first transatlantic telegraph cable was successfully completed on 27 July 1866, allowing transatlantic telecommunication for the first time.[5]The conventional telephone was invented independently by Alexander Bell and Elisha Gray in 1876.[6] Antonio Meucci invented the first device that allowed the electrical transmission of voice over a line in 1849. However Meucci's device was of little practical value because it relied upon the electrophonic effect and thus required users to place the receiver in their mouth to "hear" what was being said.[7] The first commercial telephone services were set-up in 1878 and 1879 on both sides of the Atlantic in the cities of New Haven and London.[8][9][edit] Radio and televisionIn 1832, James Lindsay gave a classroom demonstration of wireless telegraphy to his students. By 1854, he was able to demonstrate a transmission across the Firth of Tay from Dundee, Scotland to Woodhaven, a distance of two miles (3 km), using water as the transmission medium.[10] In December 1901, Guglielmo Marconi established wireless communication between St. John's, Newfoundland (Canada) and Poldhu, Cornwall (England), earning him the 1909 Nobel Prize in physics (which he shared with Karl Braun).[11] However small-scale radio communication had already been demonstrated in 1893 by Nikola Tesla in a presentation to the National Electric Light Association.[12] On 25 March 1925, John Logie Baird was able to demonstrate the transmission of moving pictures at the London department store Selfridges. Baird's device relied upon the Nipkow disk and thus became known as the mechanical television. It formed the basis of experimental broadcasts done by the British Broadcasting Corporation beginning 30 September 1929.[13] However, for most of the twentieth century televisions depended upon the cathode ray tube invented by Karl Braun. The first version of such a television to show promise was produced by Philo Farnsworth and demonstrated to his family on 7 September 1927.[14][edit] Computer networks and the InternetOn 11 September 1940, George Stibitz was able to transmit problems using teletype to his Complex Number Calculator in New York and receive the computed results back at Dartmouth College in New Hampshire.[15] This configuration of a centralized computer or mainframe with remote dumb terminals remained popular throughout the 1950s. However, it was not until the 1960s that researchers started to investigate packet switching - a technology that would allow chunks of data to be sent to different computers without first passing through a centralized mainframe. A four-node network emerged on 5 December 1969; this network would become ARPANET, which by 1981 would consist of 213 nodes.[16] ARPANET's development centred around the Request for Comment process and on 7 April 1969, RFC 1 was published. This process is important because ARPANET would eventually merge with other networks to form the Internet and many of the protocols the Internet relies upon today were specified through the Request for Comment process. In September 1981, RFC 791 introduced the Internet Protocol v4 (IPv4) and RFC 793 introduced the Transmission Control Protocol (TCP) - thus creating the TCP/IP protocol that much of the Internet relies upon today.However, not all important developments were made through the Request for Comment process. Two popular link protocols for local area networks (LANs) also appeared in the 1970s. A patent for the token ring protocol was filed by Olof Soderblom on 29 October 1974 and a paper on the Ethernet protocol was published by Robert Metcalfe and David Boggs in the July 1976 issue of Communications of the ACM.[17][18][edit] Key conceptsEtymology The word telecommunication was adapted from the French word télécommunication. It is a compound of the Greek prefix tele- (τηλε-), meaning 'far off', and the Latin communicare, meaning 'to share'.[19] The French word télécommunication was coined in 1904 by French engineer and novelist Édouard Estaunié.[20] A number of key concepts reoccur throughout the literature on modern telecommunication systems. Some of these concepts are discussed below.[edit] Basic elementsA basic telecommunication system consists of three elements: a transmitter that takes information and converts it to a signal;a transmission medium that carries the signal; and,a receiver that receives the signal and converts it back into usable information.For example, in a radio broadcast the broadcast tower is the transmitter, free space is the transmission medium and the radio is the receiver. Often telecommunication systems are two-way with a single device acting as both a transmitter and receiver or transceiver. For example, a mobile phone is a transceiver.[21]Telecommunication over a telephone line is called point-to-point communication because it is between one transmitter and one receiver. Telecommunication through radio broadcasts is called broadcast communication because it is between one powerful transmitter and numerous receivers.[21][edit] Analogue or digitalSignals can be either analogue or digital. In an analogue signal, the signal is varied continuously with respect to the information. In a digital signal, the information is encoded as a set of discrete values (for example ones and zeros). During transmission the information contained in analogue signals will be degraded by noise. Conversely, unless the noise exceeds a certain threshold, the information contained in digital signals will remain intact. Noise resistance represents a key advantage of digital signals over analogue signals.[22] [edit] NetworksA network is a collection of transmitters, receivers and transceivers that communicate with each other. Digital networks consist of one or more routers that work together to transmit information to the correct user. An analogue network consists of one or more switches that establish a connection between two or more users. For both types of network, repeaters may be necessary to amplify or recreate the signal when it is being transmitted over long distances. This is to combat attenuation that can render the signal indistinguishable from noise.[23] [edit] ChannelsA channel is a division in a transmission medium so that it can be used to send multiple streams of information. For example, a radio station may broadcast at 96.1 MHz while another radio station may broadcast at 94.5 MHz. In this case, the medium has been divided by frequency and each channel has received a separate frequency to broadcast on. Alternatively, one could allocate each channel a recurring segment of time over which to broadcast-this is known as time-division multiplexing and is sometimes used in digital communication.[23] [edit] ModulationThe shaping of a signal to convey information is known as modulation. Modulation can be used to represent a digital message as an analogue waveform. This is known as keying and several keying techniques exist (these include phase-shift keying, frequency-shift keying and amplitude-shift keying). Bluetooth, for example, uses phase-shift keying to exchange information between devices.[24][25] Modulation can also be used to transmit the information of analogue signals at higher frequencies. This is helpful because low-frequency analogue signals cannot be effectively transmitted over free space. Hence the information from a low-frequency analogue signal must be superimposed on a higher-frequency signal (known as the carrier wave) before transmission. There are several different modulation schemes available to achieve this (two of the most basic being amplitude modulation and frequency modulation). An example of this process is a DJ's voice being superimposed on a 96 MHz carrier wave using frequency modulation (the voice would then be received on a radio as the channel "96 FM").[26][edit] Society and telecommunicationTelecommunication has a significant social, cultural and economic impact on modern society. In 2006, estimates placed the telecommunication industry's revenue at $1.2 trillion (USD) or just under 3% of the gross world product (official exchange rate).[27] [edit] Economic impact[edit] MicroeconomicsOn the microeconomic scale, companies have used telecommunication to help build global empires. This is self-evident in the case of online retailer Amazon.com but, according to academic Edward Lenert, even the conventional retailer Wal-Mart has benefited from better telecommunication infrastructure compared to its competitors.[28] In cities throughout the world, home owners use their telephones to organize many home services ranging from pizza deliveries to electricians. Even relatively poor communities have been noted to use telecommunication to their advantage. In Bangladesh's Narshingdi district, isolated villagers use cell phones to speak directly to wholesalers and arrange a better price for their goods. In Cote d'Ivoire, coffee growers share mobile phones to follow hourly variations in coffee prices and sell at the best price.[29][edit] MacroeconomicsOn the macroeconomic scale, Lars-Hendrik Röller and Leonard Waverman suggested a causal link between good telecommunication infrastructure and economic growth.[30] Few dispute the existence of a correlation although some argue it is wrong to view the relationship as causal.[31]Because of the economic benefits of good telecommunication infrastructure, there is increasing worry about the inequitable access to telecommunication services amongst various countries of the world-this is known as the digital divide. A 2003 survey by the International Telecommunication Union (ITU) revealed that roughly one-third of countries have less than 1 mobile subscription for every 20 people and one-third of countries have less than 1 fixed line subscription for every 20 people. In terms of Internet access, roughly half of all countries have less than 1 in 20 people with Internet access. From this information, as well as educational data, the ITU was able to compile an index that measures the overall ability of citizens to access and use information and communication technologies.[32] Using this measure, Sweden, Denmark and Iceland received the highest ranking while the African countries Niger, Burkina Faso and Mali received the lowest.[33][edit] Social impactTelecommunication is playing an increasingly important role in social relationships. In recent years, the popularity of social networking sites has increased dramatically. These sites allow users to communicate with each other as well as post photographs, events and profiles for others to see. The profiles can list a person's age, interests, sexuality and relationship status. In this way, these sites can play important role in everything from organising social engagements to courtship.[34] Prior to social networking sites, technologies like SMS and the telephone also had a significant impact on social interactions. In 2000, market research group Ipsos MORI reported that 81% of 15 to 24 year-old SMS users in the United Kingdom had used the service to coordinate social arrangements and 42% to flirt.[35][edit] Other impactsIn cultural terms, telecommunication has increased the public's ability to access to music and film. With television, people can watch films they have not seen before in their own home without having to travel to the video store or cinema. With radio and the internet, people can listen to music they have not heard before without having to travel to the music store. Telecommunication has also transformed the way people receive their news. A survey by the non-profit Pew Internet and American Life Project found that when just over 3,000 people living in the United States were asked where they got their news "yesterday", more people said television or radio than newspapers. The results are summarised in the following table (the percentages add up to more than 100% because people were able to specify more than one source).[36]Local TVNational TVRadioLocal paperInternetNational paper59% 47% 44% 38% 23% 12%Telecommunication has had an equally significant impact on advertising. TNS Media Intelligence reported that in 2007, 58% of advertising expenditure in the United States was spent on mediums that depend upon telecommunication.[37] The results are summarised in the following table.InternetRadioCable TVSyndicated TVSpot TVNetwork TVNewspaperMagazineOutdoorTotalPercent7.6% 7.2% 12.1% 2.8% 11.3% 17.1% 18.9% 20.4% 2.7% 100%Dollars$11.31 billion $10.69 billion $18.02 billion $4.17 billion $16.82 billion $25.42 billion $28.22 billion $30.33 billion $4.02 billion $149 billion[edit] Modern operation[edit] TelephoneOptical fiber provides cheaper bandwidth for long distance communication In an analogue telephone network, the caller is connected to the person he wants to talk to by switches at various telephone exchanges. The switches form an electrical connection between the two users and the setting of these switches is determined electronically when the caller dials the number. Once the connection is made, the caller's voice is transformed to an electrical signal using a small microphone in the caller's handset. This electrical signal is then sent through the network to the user at the other end where it is transformed back into sound by a small speaker in that person's handset. There is a separate electrical connection that works in reverse, allowing the users to converse.[38][39]The fixed-line telephones in most residential homes are analogue - that is, the speaker's voice directly determines the signal's voltage. Although short-distance calls may be handled from end-to-end as analogue signals, increasingly telephone service providers are transparently converting the signals to digital for transmission before converting them back to analogue for reception. The advantage of this is that digitized voice data can travel side-by-side with data from the Internet and can be perfectly reproduced in long distance communication (as opposed to analogue signals that are inevitably impacted by noise).Mobile phones have had a significant impact on telephone networks. Mobile phone subscriptions now outnumber fixed-line subscriptions in many markets. Sales of mobile phones in 2005 totalled 816.6 million with that figure being almost equally shared amongst the markets of Asia/Pacific (204 m), Western Europe (164 m), CEMEA (Central Europe, the Middle East and Africa) (153.5 m), North America (148 m) and Latin America (102 m).[40] In terms of new subscriptions over the five years from 1999, Africa has outpaced other markets with 58.2% growth.[41] Increasingly these phones are being serviced by systems where the voice content is transmitted digitally such as GSM or W-CDMA with many markets choosing to depreciate analogue systems such as AMPS.[42]There have also been dramatic changes in telephone communication behind the scenes. Starting with the operation of TAT-8 in 1988, the 1990s saw the widespread adoption of systems based on optic fibres. The benefit of communicating with optic fibres is that they offer a drastic increase in data capacity. TAT-8 itself was able to carry 10 times as many telephone calls as the last copper cable laid at that time and today's optic fibre cables are able to carry 25 times as many telephone calls as TAT-8.[43] This increase in data capacity is due to several factors: First, optic fibres are physically much smaller than competing technologies. Second, they do not suffer from crosstalk which means several hundred of them can be easily bundled together in a single cable.[44] Lastly, improvements in multiplexing have led to an exponential growth in the data capacity of a single fibre.[45][46]Assisting communication across many modern optic fibre networks is a protocol known as Asynchronous Transfer Mode (ATM). The ATM protocol allows for the side-by-side data transmission mentioned in the second paragraph. It is suitable for public telephone networks because it establishes a pathway for data through the network and associates a traffic contract with that pathway. The traffic contract is essentially an agreement between the client and the network about how the network is to handle the data; if the network cannot meet the conditions of the traffic contract it does not accept the connection. This is important because telephone calls can negotiate a contract so as to guarantee themselves a constant bit rate, something that will ensure a caller's voice is not delayed in parts or cut-off completely.[47] There are competitors to ATM, such as Multiprotocol Label Switching (MPLS), that perform a similar task and are expected to supplant ATM in the future.[48][edit] Radio and televisionDigital television standards and their adoption worldwide. In a broadcast system, a central high-powered broadcast tower transmits a high-frequency electromagnetic wave to numerous low-powered receivers. The high-frequency wave sent by the tower is modulated with a signal containing visual or audio information. The antenna of the receiver is then tuned so as to pick up the high-frequency wave and a demodulator is used to retrieve the signal containing the visual or audio information. The broadcast signal can be either analogue (signal is varied continuously with respect to the information) or digital (information is encoded as a set of discrete values).[49][50]The broadcast media industry is at a critical turning point in its development, with many countries moving from analogue to digital broadcasts. This move is made possible by the production of cheaper, faster and more capable integrated circuits. The chief advantage of digital broadcasts is that they prevent a number of complaints with traditional analogue broadcasts. For television, this includes the elimination of problems such as snowy pictures, ghosting and other distortion. These occur because of the nature of analogue transmission, which means that perturbations due to noise will be evident in the final output. Digital transmission overcomes this problem because digital signals are reduced to discrete values upon reception and hence small perturbations do not affect the final output. In a simplified example, if a binary message 1011 was transmitted with signal amplitudes [1.0 0.0 1.0 1.0] and received with signal amplitudes [0.9 0.2 1.1 0.9] it would still decode to the binary message 1011 - a perfect reproduction of what was sent. From this example, a problem with digital transmissions can also be seen in that if the noise is great enough it can significantly alter the decoded message. Using forward error correction a receiver can correct a handful of bit errors in the resulting message but too much noise will lead to incomprehensible output and hence a breakdown of the transmission.[51][52]In digital television broadcasting, there are three competing standards that are likely to be adopted worldwide. These are the ATSC, DVB and ISDB standards; the adoption of these standards thus far is presented in the captioned map. All three standards use MPEG-2 for video compression. ATSC uses Dolby Digital AC-3 for audio compression, ISDB uses Advanced Audio Coding (MPEG-2 Part 7) and DVB has no standard for audio compression but typically uses MPEG-1 Part 3 Layer 2.[53][54] The choice of modulation also varies between the schemes. In digital audio broadcasting, standards are much more unified with practically all countries choosing to adopt the Digital Audio Broadcasting standard (also known as the Eureka 147 standard). The exception being the United States which has chosen to adopt HD Radio. HD Radio, unlike Eureka 147, is based upon a transmission method known as in-band on-channel transmission that allows digital information to "piggyback" on normal AM or FM analogue transmissions.[55]However, despite the pending switch to digital, analogue television remains transmitted in most countries. An exception is the United States that ended analogue television transmission on the 12th of June 2009[56] after twice delaying the switch over deadline. For analogue television, there are three standards in use (see a map on adoption here). These are known as PAL, NTSC and SECAM. For analogue radio, the switch to digital is made more difficult by the fact that analogue receivers are a fraction of the cost of digital receivers.[57][58] The choice of modulation for analogue radio is typically between amplitude modulation (AM) or frequency modulation (FM). To achieve stereo playback, an amplitude modulated subcarrier is used for stereo FM.[edit] The InternetThe OSI reference model The Internet is a worldwide network of computers and computer networks that can communicate with each other using the Internet Protocol.[59] Any computer on the Internet has a unique IP address that can be used by other computers to route information to it. Hence, any computer on the Internet can send a message to any other computer using its IP address. These messages carry with them the originating computer's IP address allowing for two-way communication. In this way, the Internet can be seen as an exchange of messages between computers.[60]As of 2008[update], an estimated 21.9% of the world population has access to the Internet with the highest access rates (measured as a percentage of the population) in North America (73.6%), Oceania/Australia (59.5%) and Europe (48.1%).[61] In terms of broadband access, Iceland (26.7%), South Korea (25.4%) and the Netherlands (25.3%) led the world.[62]The Internet works in part because of protocols that govern how the computers and routers communicate with each other. The nature of computer network communication lends itself to a layered approach where individual protocols in the protocol stack run more-or-less independently of other protocols. This allows lower-level protocols to be customized for the network situation while not changing the way higher-level protocols operate. A practical example of why this is important is because it allows an Internet browser to run the same code regardless of whether the computer it is running on is connected to the Internet through an Ethernet or Wi-Fi connection. Protocols are often talked about in terms of their place in the OSI reference model (pictured on the right), which emerged in 1983 as the first step in an unsuccessful attempt to build a universally adopted networking protocol suite.[63]For the Internet, the physical medium and data link protocol can vary several times as packets traverse the globe. This is because the Internet places no constraints on what physical medium or data link protocol is used. This leads to the adoption of media and protocols that best suit the local network situation. In practice, most intercontinental communication will use the Asynchronous Transfer Mode (ATM) protocol (or a modern equivalent) on top of optic fibre. This is because for most intercontinental communication the Internet shares the same infrastructure as the public switched telephone network.At the network layer, things become standardized with the Internet Protocol (IP) being adopted for logical addressing. For the world wide web, these "IP addresses" are derived from the human readable form using the Domain Name System (e.g. 72.14.207.99 is derived from www.Google.com). At the moment, the most widely used version of the Internet Protocol is version four but a move to version six is imminent.[64]At the transport layer, most communication adopts either the Transmission Control Protocol (TCP) or the User Datagram Protocol (UDP). TCP is used when it is essential every message sent is received by the other computer where as UDP is used when it is merely desirable. With TCP, packets are retransmitted if they are lost and placed in order before they are presented to higher layers. With UDP, packets are not ordered or retransmitted if lost. Both TCP and UDP packets carry port numbers with them to specify what application or process the packet should be handled by.[65] Because certain application-level protocols use certain ports, network administrators can restrict Internet access by blocking the traffic destined for a particular port.Above the transport layer, there are certain protocols that are sometimes used and loosely fit in the session and presentation layers, most notably the Secure Sockets Layer (SSL) and Transport Layer Security (TLS) protocols. These protocols ensure that the data transferred between two parties remains completely confidential and one or the other is in use when a padlock appears in the address bar of your web browser.[66] Finally, at the application layer, are many of the protocols Internet users would be familiar with such as HTTP (web browsing), POP3 (e-mail), FTP (file transfer), IRC (Internet chat), BitTorrent (file sharing) and OSCAR (instant messaging).[edit] Local area networksDespite the growth of the Internet, the characteristics of local area networks (computer networks that run at most a few kilometres) remain distinct. This is because networks on this scale do not require all the features associated with larger networks and are often more cost-effective and efficient without them. In the mid-1980s, several protocol suites emerged to fill the gap between the data link and applications layer of the OSI reference model. These were Appletalk, IPX and NetBIOS with the dominant protocol suite during the early 1990s being IPX due to its popularity with MS-DOS users. TCP/IP existed at this point but was typically only used by large government and research facilities.[67] As the Internet grew in popularity and a larger percentage of traffic became Internet-related, local area networks gradually moved towards TCP/IP and today networks mostly dedicated to TCP/IP traffic are common. The move to TCP/IP was helped by technologies such as DHCP that allowed TCP/IP clients to discover their own network address - a functionality that came standard with the AppleTalk/IPX/NetBIOS protocol suites.[68]It is at the data link layer though that most modern local area networks diverge from the Internet. Whereas Asynchronous Transfer Mode (ATM) or Multiprotocol Label Switching (MPLS) are typical data link protocols for larger networks, Ethernet and Token Ring are typical data link protocols for local area networks. These protocols differ from the former protocols in that they are simpler (e.g. they omit features such as Quality of Service guarantees) and offer collision prevention. Both of these differences allow for more economic set-ups.[69]Despite the modest popularity of Token Ring in the 80's and 90's, virtually all local area networks now use wired or wireless Ethernet. At the physical layer, most wired Ethernet implementations use copper twisted-pair cables (including the common 10BASE-T networks). However, some early implementations used coaxial cables and some recent implementations (especially high-speed ones) use optic fibres.[70] Where optic fibre is used, the distinction must be made between multi-mode fibre and single-mode fibre. Multi-mode fibre can be thought of as thicker optical fibre that is cheaper to manufacture but that suffers from less usable bandwidth and greater attenuation (i.e. poor long-distance performance).[71][edit] Telecommunication by region[show] v • d • e Telecommunications in EuropeSovereignstatesAlbania · Andorra · Armenia1 · Austria · Azerbaijan2 · Belarus · Belgium ·Bosnia and Herzegovina · Bulgaria · Croatia ·Cyprus1 · Czech Republic · Denmark · Estonia · Finland · France · Georgia2 · Germany · Greece · Hungary · Iceland · Ireland · Italy · Kazakhstan3 · Latvia ·Liechtenstein · Lithuania · Luxembourg ·Republic of Macedonia · Malta · Moldova ·Monaco · Montenegro · Netherlands · Norway · Poland · Portugal · Romania · Russia3 · San Marino · Serbia · Slovakia ·Slovenia · Spain · Sweden · Switzerland · Turkey3 · Ukraine · United Kingdom (England • Northern Ireland • Scotland • Wales)Other entitiesEuropean Union · Sovereign Military Order of MaltaDependencies,autonomies,other territoriesAbkhazia 2 · Adjara1 · Adygea ·Akrotiri and Dhekelia · Åland · Azores ·Bashkortostan · Catalonia · Chechnya ·Chuvashia · Crimea · Dagestan · Faroe Islands · Gagauzia · Gibraltar · Guernsey ·Ingushetia · Jan Mayen · Jersey ·Kabardino-Balkaria · Kalmykia · Karachay-Cherkessia · Republic of Karelia · Komi Republic ·Kosovo · Madeira · Isle of Man · Mari El · Mordovia · Nagorno-Karabakh1 ·Nakhchivan1 · North Ossetia-Alania · Northern Cyprus1 · South Ossetia 2 · Svalbard · Tatarstan · Transnistria · Udmurtia · VojvodinaItalics indicates an unrecognised or partially recognised country. 1 Entirely in Asia, but historically considered European. 2 Partially or entirely in Asia, depending on the border definitions. 3 Transcontinental country.[show] v • d • eTelecommunications in North AmericaSovereign statesAntigua and Barbuda · Bahamas · Barbados ·Belize · Canada · Costa Rica · Cuba ·Dominica · Dominican Republic · El Salvador ·Grenada · Guatemala · Haiti · Honduras · Jamaica · Mexico · Nicaragua ·Panama1 · Saint Kitts and Nevis · Saint Lucia · Saint Vincent and the Grenadines · Trinidad and Tobago1 · United StatesDependencies andother territoriesAnguilla · Aruba1 · Bermuda · British Virgin Islands · Cayman Islands · Greenland ·Guadeloupe · Martinique · Montserrat · Navassa Island · Netherlands Antilles1 · Puerto Rico ·Saint Barthélemy · Saint Martin · Saint Pierre and Miquelon · Turks and Caicos Islands · United States Virgin Islands1 Territories also in or commonly considered to be part of South America.[show] v • d • eTelecommunications in South AmericaSovereign statesArgentina · Bolivia · Brazil · Chile · Colombia · Ecuador · Guyana · Panama1 · Paraguay · Peru · Suriname · Trinidad and Tobago1 · Uruguay · VenezuelaDependenciesAruba1 / Netherlands Antilles1 (Netherlands) · Falkland Islands / South Georgia and the South Sandwich Islands (UK) 2 / French Guiana (France)1 Territories also in or commonly considered to be part of North America and/or Central America. 2 Territories also in or commonly considered to be part of Antarctica.[show] v • d • eTelecommunications in OceaniaSovereign statesAustralia · East Timor1 · Fiji · Indonesia1 · Kiribati · Papua New Guinea · Marshall Islands · Federated States of Micronesia · Nauru · New Zealand · Palau · Samoa · Solomon Islands · Tonga · Tuvalu · VanuatuDependencies andother territoriesAmerican Samoa · Christmas Island · Cocos (Keeling) Islands · Cook Islands · French Polynesia · Guam · Hawaii · New Caledonia · Niue · Norfolk Island · Northern Mariana Islands ·Pitcairn Islands · Tokelau · Wallis and Futuna1 Transcontinental country.[show] v • d • eTelecommunications in AfricaSovereign statesAlgeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon ·Cape Verde · Central African Republic · Chad ·Comoros · Democratic Republic of the Congo · Republic of the Congo · Côte d'Ivoire (Ivory Coast) · Djibouti · Egypt1 · Equatorial Guinea · Eritrea · Ethiopia · Gabon · The Gambia · Ghana · Guinea · Guinea-Bissau · Kenya ·Lesotho · Liberia · Libya · Madagascar · Malawi · Mali · Mauritania ·Mauritius · Morocco · Mozambique · Namibia · Niger · Nigeria · Rwanda · São Tomé and Príncipe · Senegal · Seychelles · Sierra Leone · Somalia · South Africa · Sudan · Swaziland · Tanzania · Togo · Tunisia · Uganda · Zambia · ZimbabweDependencies,autonomies,other territoriesCanary Islands / Ceuta / Melilla (Spain) · Madeira (Portugal) · Mayotte / Réunion (France) ·Puntland · St. Helena (UK) · Socotra (Yemen) · Somaliland · Southern Sudan ·Western Sahara · Zanzibar (Tanzania)Italics indicate an unrecognised or partially recognised country. 1 Transcontinental country.[show] v • d • eTelecommunications in AsiaSovereignstatesAfghanistan · Armenia1 · Azerbaijan1 ·Bahrain · Bangladesh · Bhutan · Brunei · Burma2 · Cambodia · People's Republic of China · Cyprus1 · East Timor3 · Egypt4 · Georgia4 · India · Indonesia · Iran · Iraq · Israel · Japan · Jordan · Kazakhstan4 · North Korea · South Korea · Kuwait · Kyrgyzstan · Laos · Lebanon · Malaysia · Maldives · Mongolia ·Nepal · Oman · Pakistan · Philippines ·Qatar · Russia4 · Saudi Arabia · Singapore · Sri Lanka · Syria · Tajikistan ·Republic of China5 · Thailand · Turkey4 ·Turkmenistan · United Arab Emirates · Uzbekistan · Vietnam · YemenDependencies,autonomies,other territoriesAceh · Adjara1 · Abkhazia1 ·Akrotiri and Dhekelia · Altai · British Indian Ocean Territory · Buryatia · Christmas Island ·Cocos (Keeling) Islands · Guangxi · Hong Kong · Inner Mongolia · Iraqi Kurdistan · Jakarta · Khakassia · Macau · Nagorno-Karabakh· Nakhchivan · Ningxia · Northern Cyprus · Palestine (Gaza Strip · West Bank) · Papua · Sakha · South Ossetia1 · Tibet · Tuva · West Papua · Xinjiang · YogyakartaItalics indicates an unrecognised or partially recognised country. 1 Sometimes included in Europe, depending on the border definitions. 2 Officially known as Myanmar. 3 Sometimes included in Oceania, and also known as Timor-Leste. 4 Transcontinental country. 5 Commonly known as Taiwan.[show] v • d • eTelecommunications in the CaribbeanAnguilla · Antigua and Barbuda · Aruba ·Bahamas · Barbados · British Virgin Islands ·Cayman Islands · Cuba · Dominica · Dominican Republic · Grenada · Guadeloupe · Haiti · Jamaica · Martinique · Montserrat ·Netherlands Antilles · Puerto Rico · St. Barthélemy · St. Kitts and Nevis · St. Lucia · St. Martin · St. Vincent and the Grenadines · Trinidad and Tobago · Turks and Caicos Islands · U.S. Virgin IslandsBelize • Bermuda · Colombia · Costa Rica • French Guiana • Guatemala • Guyana • Honduras • Mexico • Nicaragua • Panama • Suriname · Venezuela ·[edit] See alsoTelecommunication portalOutline of telecommunication[edit] References^ David Ross, The Spanish Armada, Britain Express, October 2007.^ Les Télégraphes Chappe, Cédrick Chatenet, l'Ecole Centrale de Lyon, 2003.^ CCIT/ITU-T 50 Years of Excellence, International Telecommunication Union, 2006.^ The Electromagnetic Telegraph, J. B. Calvert, 19 May 2004.^ The Atlantic Cable, Bern Dibner, Burndy Library Inc., 1959^ Elisha Gray, Oberlin College Archives, Electronic Oberlin Group, 2006.^ Antonio Santi Giuseppe Meucci, Eugenii Katz. (Retrieved May, 2006 from http://chem.ch.huji.ac.il/~eugeniik/history/meucci.HTML)^ Connected Earth: The telephone, BT, 2006.^ History of AT&T, AT&T, 2006.^ James Bowman Lindsay, Macdonald Black, Dundee City Council, 1999.^ Tesla Biography, Ljubo Vujovic, Tesla Memorial Society of New York, 1998.^ Tesla's Radio Controlled Boat, Twenty First Century Books, 2007.^ The Pioneers, MZTV Museum of Television, 2006.^ Philo Farnsworth, Neil Postman, TIME Magazine, 29 March 1999^ George Stlibetz, Kerry Redshaw, 1996.^ Hafner, Katie (1998). Where Wizards Stay Up Late: The Origins Of The Internet. Simon & Schuster. Special:Booksources.^ Data transmission system, Olof Solderblom, PN 4,293,948, October 1974.^ Ethernet: Distributed Packet Switching for Local Computer Networks, Robert M. Metcalfe and David R. Boggs, Communications of the ACM (pp 395-404, Vol. 19, No. 5), July 1976.^ Telecommunication, tele- and communication, New Oxford American Dictionary (2nd edition), 2005.^ Jean-Marie Dilhac, From tele-communicare to Telecommunications, 2004.^ a b Haykin, Simon (2001). Communication Systems (4th ed.). John Wiley & Sons. pp. pp 1-3. Special:Booksources.^ Ambardar, Ashok (1999). Analog and Digital Signal Processing (2nd ed.). Brooks/Cole Publishing Company. pp. pp 1-2. Special:Booksources.^ a b ATIS Telecom Glossary 2000, ATIS Committee T1A1 Performance and Signal Processing (approved by the American National Standards Institute), 28 February 2001.^ Haykin, pp 344-403.^ Bluetooth Specification Version 2.0 + EDR (p 27), Bluetooth, 2004.^ Haykin, pp 88-126.^ Telecom Industry Revenue to Reach $1.2 Trillion in 2006, VoIP Magazine, 2005.^ Lenert, Edward (10.1111/j.1460-2466.1998.tb02767.x). "A Communication Theory Perspective on Telecommunications Policy". Journal of Communication 48 (4): 3-23. doi:10.1111/j.1460-2466.1998.tb02767.x.^ Mireille Samaan (April 2003) (PDF). The Effect of Income Inequality on Mobile Phone Penetration. Boston University Honors thesis. http://dissertations.bc.edu/cgi/viewcontent.cgi?article=1016&context=ashonors. Retrieved on 2007-06-08.^ Röller, Lars-Hendrik; Leonard Waverman (2001). "Telecommunications Infrastructure and Economic Development: A Simultaneous Approach". American Economic Review 91(4): 909-923. ISSN 0002-8282.^ Riaz, Ali (10.1177/016344397019004004). "The role of telecommunications in economic growth: proposal for an alternative framework of analysis". Media, Culture & Society19 (4): 557-583. doi:10.1177/016344397019004004.^ "Digital Access Index (DAI)". itu.int. http://www.itu.int/ITU-D/ict/dai/. Retrieved on 2008-03-06.^ World Telecommunication Development Report 2003, International Telecommunication Union, 2003.^ "How do you know your love is real? Check Facebook". CNN. 2008-04-04. http://www.cnn.com/2008/LIVING/personal/04/04/facebook.love/index.HTML.^ I Just Text To Say I Love You, Ipsos MORI, September 2005.^ "Online News: For many home broadband users, the internet is a primary news source". Pew Internet Project. 2006-03-22. http://www.pewinternet.org/pdfs/PIP_News.and.Broadband.pdf.^ "100 Leading National Advertisers" (PDF). Advertising Age. 2008-06-23. http://adage.com/images/random/datacenter/2008/spendtrends08.pdf. Retrieved on 2009-06-21. ^ How Telephone Works, HowStuffWorks.com, 2006.^ Telephone technology page, ePanorama, 2006.^ Gartner Says Top Six Vendors Drive Worldwide Mobile Phone Sales to 21% Growth in 2005, Gartner Group, 28 February 2006.^ Africa Calling, Victor and Irene Mbarika, IEEE Spectrum, May 2006.^ Ten Years of GSM in Australia, Australia Telecommunications Association, 2003.^ Milestones in AT&T History, AT&T Knowledge Ventures, 2006.^ Optical fibre waveguide, Saleem Bhatti, 1995.^ Fundamentals of DWDM Technology, CISCO Systems, 2006.^ Report: DWDM No Match for Sonet, Mary Jander, Light Reading, 2006.^ Stallings, William (2004). Data and Computer Communications (7th edition (intl) ed.). Pearson Prentice Hall. pp. pp 337-366. Special:Booksources.^ MPLS is the future, but ATM hangs on, John Dix, Network World, 2002^ Haykin, Simon (2001). Communication Systems(4th ed.). John Wiley & Sons. pp. pp 1-3. Special:Booksources.^ How Radio Works, HowStuffWorks.com, 2006.^ Digital Television in Australia, Digital Television News Australia, 2001.^ Stallings, William (2004). Data and Computer Communications (7th edition (intl) ed.). Pearson Prentice Hall. Special:Booksources.^ HDV Technology Handbook, Sony, 2004.^ Audio, Digital Video Broadcasting Project, 2003.^ Status of DAB (USA), World DAB Forum, March 2005.^ Brian Stelter (June 13, 2009). "Changeover to Digital TV Off to a Smooth Start". New York Times. http://www.nytimes.com/2009/06/14/business/media/14digital.HTML?_r=2&hp.^ GE 72664 Portable AM/FM Radio, Amazon.com, June 2006.^ DAB Products, World DAB Forum, 2006.^ Robert E. Kahn and Vinton G. Cerf, What Is The Internet (And What Makes It Work), December 1999. (specifically see footnote xv)^ How Internet Infrastructure Works, HowStuffWorks.com, 2007.^ World Internet Users and Population Stats, internetworldstats.com, 19 March 2007.^ OECD Broadband Statistics, Organisation for Economic Co-operation and Development, December 2005.^ History of the OSI Reference Model, The TCP/IP Guide v3.0, Charles M. Kozierok, 2005.^ Introduction to IPv6, Microsoft Corporation, February 2006.^ Stallings, pp 683-702.^ T. Dierks and C. Allen, The TLS Protocol Version 1.0, RFC 2246, 1999.^ Martin, Michael (2000). Understanding the Network (The Networker's Guide to AppleTalk, IPX, and NetBIOS), SAMS Publishing, Special:Booksources.^ Ralph Droms, Resources for DHCP, November 2003.^ Stallings, pp 500-526.^ Stallings, pp 514-516.^ Fiber Optic Cable Tutorial, Arc Electronics. . Retrieved June, 2007.[edit] Further readingOECD, Universal Service and Rate Restructuring in Telecommunications, Organisation for Economic Co-operation and Development (OECD) Publishing, 1991. Special:Booksources[edit] External linksFind more about Telecommunication on Wikipedia's sister projects: Definitions from Wiktionary Textbooks from WikibooksQuotations from WikiquoteSource texts from WikisourceImages and media from CommonsNews stories from WikinewsLearning resources from WikiversityATIS Telecom GlossaryCommunications Engineering TutorialsFederal Communications CommissionIEEE Communications SocietyInternational Telecommunication UnionEricsson's Understanding Telecommunications at archive.org (Ericsson removed the book from their site in Sep 2005)Retrieved from "http://en.wikipedia.org/wiki/Telecommunication"ViewsArticleDiscussionEdit this pageHistoryPersonal toolsLog in / create accountNavigationMain pageContentsFeatured contentCurrent eventsRandom articleSearchInteractionAbout WikipediaCommunity portalRecent changesContact WikipediaDonate to WikipediaHelpToolboxWhat links hereRelated changesUpload fileSpecial pagesPrintable versionPermanent linkCite this pageLanguagesالعربيةAragonésAsturianuবাংলাБеларускаяBosanskiBrezhonegБългарскиCatalàCebuanoČeskyDanskDeutschΕλληνικάEspañolEsperantoفارسیFrançaisFurlanGaeilgeGalego한국어हिन्दीHrvatskiইমার ঠার/বিষ্ণুপ্রিয়া মণিপুরীBahasa IndonesiaInterlinguaÍslenskaItalianoעבריתქართულიKreyòl ayisyenLadinoລາວLëtzebuergeschLietuviųMagyarBahasa Melayuမြန်မာဘာသာNederlands日本語‪Norsk (bokmål)‬پښتوPolskiPortuguêsRomânăРусскийSimple EnglishسنڌيSlovenčinaСрпски / SrpskiSrpskohrvatski / СрпскохрватскиBasa SundaSuomiSvenskaTagalogதமிழ்ไทยTürkçeУкраїнськаTiếng Việtייִדיש中文This page was last modified on 4 July 2009 at 08:35.Text is available under the Creative Commons Attribution/Share-Alike License; additional terms


Related questions

Do you have a critic paper on sarbanes-oxley sections 302 and 404?

yes.


What is Internal Control and how is it related to the Sarbanes Oxley Act?

Section 404 of the Sarbanes Oxley act brings into picture the aspect involving the internal control of an organization. It states that it is compulsory for companies who do Sec filling to focus on internal control. Still, organizations need to prepare adequate reports, which show correct financial information and minimize the risks. See link below:


Why is Section 404 of the Sarbanes-Oxley Act controversial?

"Section 404 is the most controversial provision of Sarbanes-Oxley. It requires all public companies to have internal procedures in place to prevent errors and fraud in the company's financial statements, Section 404 also requires outside auditors to assess the effectiveness of those internal controls. The Council believes Section 404 is a core element of SOX. It plays a vital role in ensuring both high quality financial reporting and investor confidence in U.S. capital markets. Any company tapping public markets to raise capital should be required to meet certain minimal standards of good corporate governance. Those standards should include strong internal controls that are subject to meaningful review and attestation by independent auditors. However, the Securities and Exchange Commission (SEC) exempted small public companies (defined as those with a market capitalization of less than $75 million) from the auditor-attestation requirement. In September 2009, the SEC announced the exemption would end next June. But in 11-4-09 House Committee on Financial Services approved an amendment to the Investor Protection Act that would permanently exempt companies with less than $75 million in market capitalization from the auditor attestation requirement. The turmoil is that the council believes that smaller companies have had ample time to prepare to comply with this crucial provision of Sarbanes-Oxley. Also, the need for strong internal controls is particularly important for smaller public companies, where much of financial reporting fraud has occurred."


What is Sar-Ox?

Sarbanes - Oxley (the names of the legislatures that sponsored the bill). This is the name of the legislation made after Enron that changed the audit/attestation and reporting requirements for corporations. Also called Section 404. It requires "internal controls" be in place and tested for reporting companies, sworn statements by CEO and CFO, and more. In most places the requirements are referred to be SOx Compliant.


How can you handle 404 and 403 errors using Drupal backend?

You can set 404 and 403 error redirection pages in configuration->site information section of admin back end.


What is 476 - 72?

404


How many yards is 404?

404 yards, curiously enough, is exactly 404 yards!


What are factors for 404?

The factors of 404 are: 1, 2, 4, 101, 202, 404.


What are contained in the reports required by Section 404 of the Sarbanes-Oxley Act?

"The Company must report on internal controls over its financial reporting. Four key elements must be included in this report:Statement of Responsibility by Company Management (the CEO and CFO) for establishing and maintaining an adequate internal control structure and procedures for financial reporting.Statement identifying the framework used by management to evaluate the effectiveness of the Company's internal control over financial reportingManagement's Assessment of the effectiveness of Internal Controls over financial reportingAttestation by the company's external auditor on Management's assessment of the effectiveness of the company's internal controls and procedures for financial reporting."


What are some zip codes for Georgia?

Hi, These are some zip codes for georgia. 30450 Aaron 912 31001 Abbeville 229 30101 Acworth 770 30102 Acworth 770 30103 Adairsville 770 31620 Adel 229 31002 Adrian 478 30817 Agnes 706 30410 Ailey 912 30415 Akin 912 30411 Alamo 229 31622 Alapaha 229 31701 Albany 229 31702 Albany 229 31703 Albany 229 31704 Albany 229 31705 Albany 229 31706 Albany 229 31707 Albany 229 31708 Albany 229 31721 Albany 229 30420 Aline 912 31301 Allenhurst 912 31003 Allentown 478 31510 Alma 912 30004 Alpharetta 770 30005 Alpharetta 770 30009 Alpharetta 770 30022 Alpharetta 770 30023 Alpharetta 404 30412 Alston 912 31520 Altama 912 30510 Alto 706 30596 Alto 706 31512 Ambrose 912 31709 Americus 229 31710 Americus 229 31719 Americus 229 30817 Amity 706 31711 Andersonville 229 30802 Appling 706 31712 Arabi 229 30104 Aragon 770 30415 Arcola 912 31623 Argyle 912 39813 Arlington 229 30105 Armuchee 706 30619 Arnoldsville 706 31714 Ashburn 229 31331 Ashintilly 912 30601 Athens 706 30602 Athens 706 30603 Athens 706 30604 Athens 706 30605 Athens 706 30606 Athens 706 30607 Athens 706 30608 Athens 706 30609 Athens 706 30612 Athens 706 30301 Atlanta 404 30302 Atlanta 404 30303 Atlanta 404 30304 Atlanta 404 30305 Atlanta 404 30306 Atlanta 404 30307 Atlanta 404 30308 Atlanta 404 30309 Atlanta 404 30310 Atlanta 404 30311 Atlanta 404 30312 Atlanta 404 30313 Atlanta 404 30314 Atlanta 404 30315 Atlanta 404 30316 Atlanta 404 30317 Atlanta 404 30318 Atlanta 404 30319 Atlanta 404 30320 Atlanta 404 30321 Atlanta 404 30322 Atlanta 404 30324 Atlanta 404 30325 Atlanta 404 30326 Atlanta 404 30327 Atlanta 404 30328 Atlanta 770 30329 Atlanta 404 30330 Atlanta 404 30331 Atlanta 404 30332 Atlanta 404 30333 Atlanta 404 30334 Atlanta 404 30336 Atlanta 404 30337 Atlanta 404 30338 Atlanta 770 30339 Atlanta 770 30340 Atlanta 770 30341 Atlanta 770 30342 Atlanta 404 30343 Atlanta 404 30344 Atlanta 404 30345 Atlanta 404 30346 Atlanta 770 30347 Atlanta 404 30348 Atlanta 404 30349 Atlanta 404 30350 Atlanta 770 30353 Atlanta 404 30354 Atlanta 404 30355 Atlanta 404 30356 Atlanta 770 30357 Atlanta 404 30358 Atlanta 770 30359 Atlanta 404 30360 Atlanta 770 30361 Atlanta 404 30362 Atlanta 770 30363 Atlanta 404 30364 Atlanta 404 30366 Atlanta 770 30368 Atlanta 404 30369 Atlanta 404 30370 Atlanta 404 30371 Atlanta 404 30374 Atlanta 404 30375 Atlanta 404 30376 Atlanta 404 30377 Atlanta 404 30378 Atlanta 404 30379 Atlanta 404 30380 Atlanta 404 30384 Atlanta 404 30385 Atlanta 404 30386 Atlanta 404 30387 Atlanta 404 30388 Atlanta 404 30389 Atlanta 404 30390 Atlanta 404 30392 Atlanta 404 30394 Atlanta 404 30396 Atlanta 404 30398 Atlanta 404 30399 Atlanta 404 31106 Atlanta 404 31107 Atlanta 404 31119 Atlanta 404 31126 Atlanta 404 31131 Atlanta 404 31132 Atlanta 404 31139 Atlanta 404 31141 Atlanta 404 31145 Atlanta 404 31146 Atlanta 404 31150 Atlanta 404 31156 Atlanta 404 31191 Atlanta 404 31192 Atlanta 404 31193 Atlanta 404 31195 Atlanta 404 31196 Atlanta 404 31197 Atlanta 404 31198 Atlanta 404 31199 Atlanta 404 39901 Atlanta 404 30060 Atlanta Naval Air Station 770 39815 Attapulgus 229 30011 Auburn 770 30901 Augusta 706 30903 Augusta 706 30904 Augusta 706 30905 Augusta 706 30906 Augusta 706 30907 Augusta 706 30909 Augusta 706 30910 Augusta 706 30911 Augusta 706 30912 Augusta 706 30913 Augusta 706 30914 Augusta 706 30916 Augusta 706 30917 Augusta 706 30919 Augusta 706 30999 Augusta 706 30106 Austell 770 30168 Austell 770 30803 Avera 706 30002 Avondale Estates 404 31624 Axson 912 Resource {| |- | www.webdesigningquote.com |}


What is 431-404?

431-404 = 27


What are Alaska Pacific University's 25th-75th percentile SAT scores?

Alaska Pacific University's 2014 25th-75th percentile SAT scores are 458-580 on the Critical Reading section, 404-500 on the Math section, and 415-550 on the Writing section.