In your opinion, what are some of the Sarbanes-Oxley Acts major po.pdf

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In your opinion, what are some of the Sarbanes-Oxley Act\'s major positive points or advantages? In your opinion, what are some of the Sarbanes-Oxley Act\'s major negative points or disadvantages? Do you believe the net overall effect of the Sarbanes-Oxley Act is net advantageous or net disadvantageous? Justify your response. Might a corporate manager respond differently to your listing of advantages and disadvantages than a shareholder, or potential shareholder? Justify your response Solution 1. The major positive points or advantages of Sarbanes-Oxley Act are as follows: 2. The major negative points or disadvantages of Sarbanes-Oxley Act are as follows: 3. The net overall effect of the Sarbanes-Oxley Act is net advantageous as it has sort of forced the companies to disclose accurate informations to the public and the accounatbility of the comapnies as well as the key personnel of the companies responsible for providing the financial has increased many fold.If the implementation of the Act is made a little smoother than the Act would be great to implement. 4. Yes, a corporate manager might respond differently to our listing of advantages and disadvantages than a shareholder, or potential shareholder because the Act means increased accountability for him and all the advantages that we have listed just shows that the Act is beneficial to the shareholders, potential shareholders and the employees rather than the company and the key managerial personnel..

In your opinion, what are some of the Sarbanes-Oxley Act's major positive points or
advantages?
In your opinion, what are some of the Sarbanes-Oxley Act's major negative points or
disadvantages?
Do you believe the net overall effect of the Sarbanes-Oxley Act is net advantageous or net
disadvantageous? Justify your response.
Might a corporate manager respond differently to your listing of advantages and disadvantages
than a shareholder, or potential shareholder? Justify your response
Solution
1. The major positive points or advantages of Sarbanes-Oxley Act are as follows:
2. The major negative points or disadvantages of Sarbanes-Oxley Act are as follows:
3. The net overall effect of the Sarbanes-Oxley Act is net advantageous as it has sort of forced
the companies to disclose accurate informations to the public and the accounatbility of the
comapnies as well as the key personnel of the companies responsible for providing the financial
has increased many fold.If the implementation of the Act is made a little smoother than the Act
would be great to implement.
4. Yes, a corporate manager might respond differently to our listing of advantages and
disadvantages than a shareholder, or potential shareholder because the Act means increased
accountability for him and all the advantages that we have listed just shows that the Act is
beneficial to the shareholders, potential shareholders and the employees rather than the company
and the key managerial personnel.

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Posted by Instructor Chapter 37 Sarbanes Oxley Act SOX Under Sarbanes-Oxley, who cannot be a member of an audit committee of a publicly traded company and why? An officer, A consultant to the company, Outside lawyer for the company, All of the above cannot be a member of the company's audit committee Please respond in 150 words Posted by Instructor CORPORATE GOVERNANCE: Under the Sarbanes-Oxley Act, which of the following is false and why: a. Sarbanes-Oxley requires all covered companies to have a code of ethics for financial officers. b. Destruction of documents related to the financial reports of a company carries a 20-year penalty. c. Attorneys who represent publicly traded companies need not report any financial fraud to boards because of the attorney-client privilege. d. The Act prohibits public companies from making personal loans to their directors or executive officers. Please respond in 150 words Posted by Instructor K-MART The directors of Kmart, Inc. voted several years ago to approve a new marketing plan that involved endorsements by Martha Stewart of Kmart home products such as linens, paint and decorations. Marketing studies have shown that Martha Stewart was not the right match for endorsements for Kmart's customer base. Kmart is now in Chapter 11 bankruptcy. Its shareholders believe the Martha Stewart decision was the cause of the company's demise. Do the shareholder's have a cause of action against the board of directors, or does the Business Judgment Rule apply? Please respond in 150 words These are posted by my classmates, just need responses to them Internal Problems at the FDA posted by LATASHA Nov 29, 2013, 7:35 PM The FDA regulates what impurities are allowed in foods and what processes drug companies must complete before new drugs can be sold. The staff at the FDA has decreased 14% in the past 14 years. When the agency is understaffed, then the agency can't perform its job which puts the American citizens at risk. The FDA has lost 600 inspectors in the past 4 years, which also makes the agency unable to protect the country's food supply. The loss of inspectors also decreases the number of inspections performed. Another problem at the FDA is that some inspectors had to write handwritten, urgent reports that could be potentially lost in files and never found. Please respond in 150 words What is Wrong with the FDA? posted byMICHAEL Nov 28, 2013, 1:24 PM I believe that the Food and Drug Administration has an important task in ensuring that the American people are getting safe foods and products from companies and corporations. After watching the video, I am surprised to see that an agency with the responsibility to make sure that people are safe, would be severely understaffed like this. Our country is going through an economic crisis for the past couple of years. Out of all the unnecessary spending that our government is responsible for, I cannot believe that they would cut funding for the .

Posted by InstructorChapter 37 Sarbanes Oxley ActSOXUnde.docx

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27 C H A P T E R 2THE FINANCIAL ENVIRONMENT Learning Objectives After studying this chapter, readers will be able to • Describe the alternative forms of business organization and ownership. • Explain why taxes are important to healthcare finance. • Briefly describe the third-party-payer system. • Explain the different types of payment methods used by payers. • Describe the incentives created by the different payment methods and their impact on provider risk. • Explain the importance and types of medical coding. • Briefly describe the purpose and key features of healthcare reform. Introduction Fortunately, most of the basic concepts of healthcare finance are independent of the specific industry (for example, hospital versus long-term care versus medical practice) and organizational setting. However, some aspects of healthcare finance are influenced by industry setting, while the unique ownership structure of healthcare providers influences specific applications of finance concepts. In this chapter, some background material is presented that creates the context in which finance is practiced in health services organizations. The fact that many healthcare businesses are organized as not-for- profit corporations has a significant impact on the practice of finance. Thus, the chapter begins with a discussion of alternative forms of business organization and ownership. Because ownership affects taxes, tax laws also are briefly introduced. The chapter continues with a discussion of third-party payers, the reimbursement methods that they use, and the implications of alternative reimbursement methods for provider behavior. The final sections cover medical coding and healthcare reform. Alternative Forms of Business Organization Throughout this book, the focus is on business finance—that is, the practice of accounting and financial management within business organizations. There are three primary forms of business organization: proprietorship, partnership, and Co py ri gh t @ 20 12 . He al th A dm in is tr at io n Pr es s. Al l ri gh ts r es er ve d. M ay n ot b e re pr od uc ed i n an y fo rm w it ho ut p er mi ss io n fr om t he p ub li sh er , ex ce pt f ai r us es p er mi tt ed u nd er U .S . or a pp li ca bl e co py ri gh t la w. EBSCO : eBook Collection (EBSCOhost) - printed on 9/19/2018 9:50 PM via PURDUE UNIVERSITY GLOBAL AN: 516239 ; Gapenski, Louis C..; Healthcare Finance : An Introduction to Accounting and Financial Management Account: ns019078.main.eds H e a l t h c a r e F i n a n c e28 corporation. In addition, there are several hybrid forms. Because most health services managers work for corporations and because not-for-profit businesses are organized as corporations, this form of organization is emphasized. How- ever, many individual medical practices are organized as proprietorships, and partnerships and hybrid forms are common in group practices and joint ven- tures,.

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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.

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Individuals that continually monitor the financial markets seeking mispriced securities: A. tend to make substantial profits on a daily basis. B. tend to make the markets more efficient. C. are never able to find a security that is temporarily mispriced. D. are always quite successful using only well-known public information as their basis of evaluation. E. are always quite successful using only historical price information as their basis of evaluation. Solution.

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indicate whether you agree with the following statement that describes Modigliani and Miller\'s work: \"In the absence of taxes, bankruptcy costs and asymmetric information, and in an efficient market, the value of the firm is unaffected by how that firm is financed\" (MIT Sloan Lecture Notes, Finance Theory II, Dirk Jenter, 2003). Solution The statement is correct. In the absence of taxes ,bakruptcy costs and asymmetric information and in an efficient market ,The value of firm is unaffected by how that firm is finances . since the value of firm depends neither on its dividend policy nor its decision to raise capital by issue or selling debt ,This theorem is also called capital structure irrelevance principle. since debt is tax deductible ,however if there are no taxes it is irrelevant whether to raise funds by debt or equity (As not tax shield will be available) ..

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In your own words, what were the core intellectual, political, and artistic characteristics of the Italian Renaissance (c. 1350-1550 CE)? Describe two figures that seem to represent especially important Renaissance characteristics. Explain your reasoning. 250 words Solution The Renaissance is the reentrance into the world of that secular, inquiring, self- reliant spirit which characterized the life and culture of classical antiquity. This is simply to say that under the influence of the intellectual revival the men of Western Europe came to think and feel, to look upon life and the outer world, as did the men of ancient Greece and Rome; and this again is merely to say that they ceased to think and feel as mediaeval men and began to think and feel as modern men. Just as the Reformation went forth from Germany and the Political Revolution from France, so did the Renaissance go forth from Italy. And this was not an accident. The Renaissance had its real beginnings in Italy for the reason that all those agencies which were slowly transforming the mediaeval into the modern world were here more active and effective in their workings than elsewhere. City life was more perfectly developed in Italy than in the other countries of Western Europe. In the air of the great Italian city-republics there was nourished a strong, self-reliant, secular, myriad-sided life. It was a political, intellectual, and artistic life like that of the cities of ancient Greece. Florence, for example, became a second Athens. The cities themselves were, in a very exact sense, fragments of the old Empire.The influence which these reminders of a glorious past exerted upon sensitive souls is well illustrated by the biographies of such men as Boccaccio and Petrarch. Petrarch is best known to most as the writer of Italian sonnets, but his significance for general history is due almost wholly to his relation to the revival of classic learning in Italy. Petrarch was the first and greatest representative of the humanistic phase of the Italian Renaissance. He was the first scholar of the mediaeval time who fully realized and appreciated the supreme excellence and beauty of the classical literature and its value as a means of culture. Boccaccio did much to spread and to deepen the enthusiasm for antiquity that Petrarch had awakened. He industriously collected and copied ancient manuscripts and thus greatly promoted classical scholarship in Italy..

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In this task, I want you to verify that the phase response of Fourier transform is much more important than the magnitude response in case of images 1- Upload two images into Matlab of the same size. 2- Find the Fourier transform of these two images. (the function that you need to use is “y=fft2(im)” 3- Reconstruct the images using their corresponding Fourier transforms and verify that the Fourier transformation is perfectly invertable. (The function that you need to use is ifft2(y). 4- The Fourier transforms of the images are complex numbers, so you need to find their magnitude and phase. (The functions that you need to use are “abs(y)” for magnitude and “unwrap(angle(y))” for phase.). 5- Use the magnitude response of image 1 and the phase response of image 2 and reconstruct the image applying inverse Fourier transform. (The function that you need to use is ifft2(rcos+jrsin ), where r is the magnitude and is the phase). 6- Use the magnitude response of image 2 and the phase response of image 1 and reconstruct the image applying inverse Fourier transform. 7- Comment on the results. Solution Fourier transform :- The Fourier transform decomposes a function of time (a signal) into the frequencies that make it up, similarly to how a musical chord can be expressed as the amplitude (or loudness) of its constituent notes. The Fourier transform of a function of time itself is a complex-valued function of frequency, whose absolute value represents the amount of that frequency present in the original function, and whose complex argument is the phase offset of the basic sinusoid in that frequency. The Fourier transform is called the frequency domain representation of the original signal. The term Fourier transform refers to both the frequency domain representation and the mathematical operation that associates the frequency domain representation to a function of time. The Fourier transform is not limited to functions of time, but in order to have a unified language, the domain of the original function is commonly referred to as the time domain. For many functions of practical interest one can define an operation that reverses this: the inverse Fourier transformation, also called Fourier synthesis, of a frequency domain representation combines the contributions of all the different frequencies to recover the original function of time. Linear operations performed in one domain (time or frequency) have corresponding operations in the other domain, which are sometimes easier to perform. The operation of differentiation in the time domain corresponds to multiplication by the frequency,[note 1] so some differential equations are easier to analyze in the frequency domain. Also, convolution in the time domain corresponds to ordinary multiplication in the frequency domain. Concretely, this means that any linear time-invariant system, such as a filter applied to a signal, can be expressed relatively simply as an operation on frequencies.[note 2] After performing .

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