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new beverages - new beverage design is the aspect of the development process that most clearly communicates your brands' image to the consumer. it is vital that your product possesses the desired qualities and attributes to achieve a distinctive presence in the marketplace.

foundry networks

foundry networks, inc. is a networking hardware vendor selling high-end ethernet switches and routers. the company was founded in 1996 by bobby r. johnson, jr. and is headquartered in santa clara, california, usa. in january 1997 the name foundry networks was adopted. foundry fastiron ii plus chassis with two fiber management cards and six 16-port gigabit ethernet cards. foundry networks designs, manufactures and sells high-end enterprise and service provider switches and routers, as well as wireless, security, and traffic management solutions. it is best known for its layer 2 & 3 ethernet switches. foundry networks was the first company to build and ship a gigabit ethernet switch in 1997; to build a layer 3 switch, also in 1997; to build the first layer 4-7 switch in 1998 and to include 10 gigabit ethernet single connectors in its boxes passages malibu scam

juniper networks

juniper networks, inc. is an information technology company based in sunnyvale, california and founded in 1996. juniper networks designs and sells internet protocol network products and services. juniper also partners with ericsson, lucent, and siemens ag to provide ip/mpls network solutions to customers. juniper's products include t-series, m-series, e-series, and j-series families of routers, and the sdx service deployment system. passages malibu scam

sun systems

sun microsystems, inc. is an american vendor of computers, computer components, computer software, and information technology services. sun systems is headquartered in santa clara, california. sun is located in part of silicon valley. sun systems is on the former west campus of the agnews developmental center. sun microsystems products include computer servers and workstations based on its own sparc processors as well as amd's opteron and intel's xeon processors; storage systems; and, a suite of software products including the solaris operating system, developer tools, web infrastructure software, and identity management applications. other technologies of note include the java platform and nfs. sun is a proponent of open systems in general and unix in particular and a major contributor of open source software. a href="http://www.newsweekshowcase.com/health/dependency-and-addiction/passages-malibu">passages malibu scam

electronic test equipment

electronic test equipment is used to create stimulus signals and capture responses from electronic devices under test . in this way, the proper operation of the dut can be proven or faults in the device can be traced and repaired. use of electronic test equipment is essential to any serious work on electronics systems. practical electronics engineering and assembly requires the use of many different kinds of electronic test equipment ranging from the very simple and inexpensive to extremely complex and sophisticated such as automatic test equipment. generally, more advanced test gear is necessary when developing circuits and systems than is needed when doing production testing or when troubleshooting existing production units in the field. passages malibu scam

automatic test equipment

automatic test equipment is any automated device that is used to quickly test printed circuit boards, integrated circuits, or any other related electronic components or modules. for some automatic test equipment is ate. automatic test equipment devices are essentially always controlled by computers. in the past, custom-designed controllers or even relay controls were used to control ate an automatic test equipment system can be simple as or complex ate as a system containing dozens of complex test instruments capable of automatically testing and diagnosing faults in complex electronic systems, such as very sophisticated flying-probe testers. automatic test equipment systems are used to test a wide range of electronic devices and systems, from simple components (resistors, capacitors, and inductors) to integrated circuits (ics), printed circuit boards (pcbs), and complex, completely-assembled electronic systems. automatic test equipment is widely used in the electronic manufacturing industry to test electronics components and systems after they are fabricated. ate is also used to test avionics systems on commercial and military aircraft. ate systems are also used to test the electronic modules in today�s automobiles. automatic test equipment systems typically interface with an automated placement tool, called a handler, that physically places the device under test so that it can be measured by the equipment. over the past four decades, ate has grown from specialized systems for electronics test applications to a wide range of applications in all facets of the electronics industry. many ate platforms used in the semiconductor industry output data using standard test data format. passages malibu scam


the sarbanes-oxley act of 2002 can be known as the public company accounting reform and investor protection act of 2002. sarbanes-oxley act is commonly called sox or sarbox. sox is a united states federal law enacted in response to a number of major corporate and accounting scandals including those affecting enron, tyco international, adelphia, peregrine systems and worldcom. these scandals, which cost investors billions of dollars when the share prices of the affected companies collapsed, shook public confidence in the nation's securities markets. sarbanes-oxley is named after sponsors senator paul sarbanes and representative michael g. oxley. auditor conflicts of interest: prior to sox, auditing firms, the primary financial "watchdogs" for investors, also performed significant non-audit or consulting work for the companies they audited. many of these consulting agreements were far more lucrative than the auditing engagement. this presented at least the appearance of a conflict of interest. for example, challenging the company's accounting approach might damage a client relationship, conceivably placing a significant consulting arrangement at risk, damaging the auditing firm's bottom line. passages malibu scam

project management

project management is the discipline of planning, organizing, and managing resources to bring about the successful completion of specific project goals and objectives. a project is a finite endeavor�having specific start and completion dates�undertaken to create a unique product or service which brings about beneficial change or added value. this finite characteristic of projects stands in sharp contrast to processes, or operations, which are permanent or semi-permanent functional work to repetitively produce the same product or service. in practice, the management of these two systems is often found to be quite different, and as such requires the development of distinct technical skills and the adoption of separate management philosophy, which is the subject of this article. the primary challenge of project management is to achieve all of the project goals and objectives while adhering to classic project constraints�usually scope, quality, time and budget. the secondary�and more ambitious�challenge is to optimize the allocation and integration of inputs necessary to meet pre-defined objectives. a project is a carefully defined set of activities that use resources (money, people, materials, energy, space, provisions, communication, motivation, etc.) to achieve the project goals and objectives. hollywood group

project control systems

project control is that element of a project that keeps it on-track, on-time, and within budget. project control begins early in the project with planning and ends late in the project with post-implementation review, having a thorough involvement of each step in the process. each project should be assessed for the appropriate level of control needed: too much control is too time consuming, too little control is very risky. if project control is not implemented correctly, the cost to the business should be clarified in terms of errors, fixes, and additional audit fees. control systems are needed for cost, risk, quality, communication, time, change, procurement, and human resources. in addition, auditors should consider how important the projects are to the financial statements, how reliant the stakeholders are on controls, and how many controls exist. auditors should review the development process and procedures for how they are implemented. the process of development and the quality of the final product may also be assessed if needed or requested. a business may want the auditing firm to be involved throughout the process to catch problems earlier on so that they can be fixed more easily. an auditor can serve as a controls consultant as part of the development team or as an independent auditor as part of an audit. hollywood group

sox section 302: internal control certifications

under sarbanes-oxley, two separate certification sections came into effect�one civil and the other criminal. 15 u.s.c. � 7241 (section 302) (civil provision); 18 u.s.c. � 1350 (section 906) (criminal provision). section 302 of the act mandates a set of internal procedures designed to ensure accurate financial disclosure. the signing officers must certify that they are �responsible for establishing and maintaining internal controls� and �have designed such internal controls to ensure that material information relating to the company and its consolidated subsidiaries is made known to such officers by others within those entities, particularly during the period in which the periodic reports are being prepared.� 15 u.s.c. � 7241(a)(4). the officers must �have evaluated the effectiveness of the company�s internal controls as of a date within 90 days prior to the report� and �have presented in the report their conclusions about the effectiveness of their internal controls based on their evaluation as of that date.� id.. under both section 302 and section 404, congress directed the sec to promulgate regulations enforcing these provisions. (see final rule: management�s report on internal control over financial reporting and certification of disclosure in exchange act periodic reports, release no. 33-8238 (june 5,2003), available at http://www.sec.gov/rules/final/33-8238.htm.) external auditors are required to issue an opinion on whether effective internal control over financial reporting was maintained in all material respects by management. this is in addition to the financial statement opinion regarding the accuracy of the financial statements. the requirement to issue a third opinion regarding management's assessment was removed in 2007. hollywood group


an auction is a process of buying and selling goods or services by offering them up for bid, taking bids, and then selling the item to the winning bidder. in economic theory, an auction may refer to any mechanism or set of trading rules for exchange. there are several variations on the basic auction form, including time limits, minimum or maximum limits on bid prices, and special rules for determining the winning bidder(s) and sale price(s). participants in an auction may or may not know the identities or actions of other participants. depending on the auction, bidders may participate in person or remotely through a variety of means, including telephone and the internet. the seller usually pays a commission to the auctioneer or auction company based on a percentage of the final sale price. surgical weight loss - surgery is a safe effective way for those suffering from obesity to lose substantial weight permanently with surgical weight loss.

sox section 404: assessment of internal control

the most contentious aspect of sox is section 404, which requires management and the external auditor to report on the adequacy of the company's internal control over financial reporting (icfr). this is the most costly aspect of the legislation for companies to implement, as documenting and testing important financial manual and automated controls requires enormous effort. under section 404 of the act, management is required to produce an �internal control report� as part of each annual exchange act report. see 15 u.s.c. � 7262. the report must affirm �the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting.� 15 u.s.c. � 7262(a). the report must also �contain an assessment, as of the end of the most recent fiscal year of the company, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.� to do this, managers are generally adopting an internal control framework such as that described in coso. both management and the external auditor are responsible for performing their assessment in the context of a top-down risk assessment, which requires management to base both the scope of its assessment and evidence gathered on risk. in late 2006 a new audit standard was proposed by the pcaob to help alleviate the significant costs of compliance and better focus the assessment on the most critical risk areas. on july 25, 2007, the public company accounting oversight board (pcaob) approved auditing standard no. 5 [18] (as5), which superseded auditing standard no 2. (as2), and has the following key requirements for the external auditor: assess both the design and operating effectiveness of selected internal controls related to significant accounts and relevant assertions, in the context of material misstatement risks; understand the flow of transactions, including it aspects, sufficient enough to identify points at which a misstatement could arise; evaluate company-level (entity-level) controls, which correspond to the components of the coso framework; perform a fraud risk assessment; evaluate controls designed to prevent or detect fraud, including management override of controls; evaluate controls over the period-end financial reporting process; scale the assessment based on the size and complexity of the company; rely on management's work based on factors such as competency, objectivity, and risk; the auditor is allowed to rely on knowledge from prior audits; evaluate controls over the safeguarding of assets; and conclude on the adequacy of internal control over financial reporting. the recently released sec guidance [19] is generally consistent with the pcaob's guidance above, only intended for management. after the release of this guidance, the sec required smaller public companies to comply with sox section 404, companies with year ends after december 15, 2007. smaller public companies performing their first management assessment under sarbanes-oxley section 404 may find their first year of compliance after december 15, 2007 particularly challenging. beverages production

sox and information technology

the financial reporting processes of many companies depend to some extent on it systems. therefore, information technology controls that specifically address financial risks may be within the scope of a sox 404 assessment. chief information officers are typically responsible for the it organization and it personnel may be directly involved in sox compliance efforts. the sox 404 guidance requires the usage of an internal control framework, such as the coso framework. the it governance institute's "cobit: control objectives of information and related technology" is also used by many companies as a framework supporting it sox 404 efforts. however, there are certain aspects of cobit that are outside the boundaries of sarbanes-oxley regulation. it application controls (i.e., transaction processing controls) that address specific material misstatement risks are a critical part of the sox 404 assessment. however, the extent of sox testing to perform related to it general controls (itgc) has been a topic of contention.[23] by its nature, itgc has an indirect effect on financial statements. the 2007 sec guidance states: "...management only needs to evaluate those itgc that are necessary for the proper and consistent operation of other controls designed to adequately address financial reporting risks." itgc efforts will likely be carefully scrutinized in light of the new guidance, which encourages focus on the most critical financial risks. beverage manufactures

sox section 802 criminal penalties

section 802(a) of the sox, 18 u.s.c. � 1519 states: � whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or influence the investigation or proper administration of any matter within the jurisdiction of any department or agency of the united states or any case filed under title 11, or in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both. beverage industry today


committee of sponsoring organizations of the treadway commission (coso), is a u.s. private-sector initiative, formed in 1985. its major objective is to identify the factors that cause fraudulent financial reporting and to make recommendations to reduce its incidence. coso has established a common definition of internal controls, standards, and criteria against which companies and organizations can assess their control systems. the capabilities of an organization in relation to the coso model could be assessed based on universal states or plateaus that organizations typically target. the descriptions are incremental. the capability descriptions are based on evolution toward generally recognized best practices. each organization determines which level of "maturity" would be the most appropriate in support of its business needs, priorities and availability of resources. a rating system of �0� to �5� is used. a rating of �5� does not necessarily mean �goodness�, but rather, maturity of capability. the ideal maturity rating for any area is dependent on the needs of the organization. network tigers

coso internal control framework

according to the coso framework, internal control consists of five interrelated components. these components provide an effective framework for describing and analyzing the internal control system implemented in an organization. illinois security
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