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Sarbanes Oxley Act of 2002

Legislation in the United States, passed in 2002, intended to increase transparency in accounting practices. It was adopted in the wake of a series of scandals involving aggressive accounting on the part of a number of major accounting firms, notably Arthur Andersen. Among other provisions, it created the Public Accounting Oversight Board to regulate accounting firms that provide auditing services. It established and enhanced provisions for auditor independence and financial disclosures to limit potential conflicts of interest. It introduced a requirement that the chief executive officer must sign a corporation's tax return and enhanced punishments for white collar crime. Proponents argue that the Act has increased transparency in public accounting, while critics contend that it has driven business outside the United States.


See Sarbanes-Oxley Act of 2002.

References in periodicals archive ?
Thus, this final star XML schema contain all the necessary XML Data warehouse structure that composed of multiple schema subdocuments, one part to describe fact data and other parts to clearly describe every dimensions data.
Also, with respect to a hierarchical architecture of the files within the project and placing the XML schema appropriatelly within this hierarchy, the full name of the integrated resource representing the XSD schema should be ML.
In Chapter 10, van der Vlist tries to explain how the W3C chose to implement namespace support in W3C XML Schema.
Using XML Schema, it is possible to define exactly what data is appropriate for each of the different fields in a data record.
The XML Schema Importer is certified to run on Mercator Integration Broker Version 6.
The XML Schema specification consists of three parts.
By bringing datatypes to XML, XML Schema increases XML's power and utility to the developers of electronic commerce systems, database authors and anyone interested in using and manipulating large volumes of data on the Web.
Optimize the XML Schema for the Web service - The XMLSpy Schema Editor displays a schema in a clear graphical hierarchy so developers can easily and quickly identify the relationships and understand the structure of the data source.
The XML schemas are now being used in ordering and invoicing operations following a successful UK trial that involved both local and government departments and suppliers.
XML Schemas have been used to define metadata schemas for a number of specific domains or applications--such as METS (Library of Congress, 2003), MPEG-7 (Martinez, 2002), MPEG-21 (Bormans & Hill, 2002), and NewsML (IPTC, 2001).
Java/C++ Code Generator for implementing program code based on XML schemas.
Instead of the awkward DTD syntax, XML Schemas use actual XML to represent their contents.