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on the state of internal controls that reside within the general ledger systems. Exception monitoring software helps accounting managers and auditors detect exceptions to adherence to internal controls. Major ERP and financial software packages are beginning to include built-in internal controls management modules to ease SOX compliance for their users. As with so many aspects of compliance, the full effectiveness of these software programs can be realized only when they are deployed amidst a complete compliance process. Indeed, the concept of garbage in, garbage out is especially apt when contemplating poorly implemented SOX software. SOX packages need to be used in the context of a well-designed compliance organization and work process. In IT terms, SOX packages have the potential to actually make things more complex and less agile if they are not designed for simple integration. If installation of a SOX package requires use of more layers of proprietary integration software, its effectiveness will be mitigated by the added workload needed to support the extra integration. SOA has the potential to streamline integration of SOX packages with other applications. Most SOX packages have SOA features anyway, because they are new on the market today. The challenge is to match them with SOA integration points in existing architecture. DexCo conducts a review of SOX packages and determines that it wants to integrate a document management and shared workspace type application into its compliance portal. The company s systems are not mature enough, and too prone to change, to merit the use of an exception monitoring or financial coordination package.
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Metric Content based Direct motion based Ensemble based ANSI Pearson correlation 0.8303 0.8190 0.8554 0.4173
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future site investments. While focus groups and customer surveys may help make a site easier to use, they will not produce expert insights that would improve marketing, sales, or ROI. For example, few customer groups are savvy enough to suggest ways a retailer could cross-market key products to them in prime screen-real-estate positions or reveal how the company's security vulnerabilities may inhibit customer conversion rates. That requires objective expertise. A sample of a customer service audit appears on the Audit It Web site and includes the following:
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Premature atrial extrastimuli provide important information on the relative refractory periods of different types of tissue on the atrioventricular conduction axis. Figures 4.7 to 4.10 illustrate this concept in a patient with intraHisian delay (the same patient as in Fig. 4.3). In Fig. 4.7, a premature atrial extrastimulus at a coupling interval of 350 ms results in infraHisian block. The His-Purkinje effective refractory period (ERP) can be calculated by the interval between the His signals. In Fig. 4.8, a slightly more premature atrial beat (coupling interval of 340 ms) results in intraHisian delay notice the two components of the His signal (H1 and H2). This additional delay provides enough time so that the infraHisian tissue can conduct, and a ventricular electrogram (V) and a QRS complex are observed. The return of distal conduction due to the development of proximal conduction delay is called the gap phenomenon. In other words, delay in proximal tissue conduction allows the distal tissue to recover excitability and to be depolarized again. The gap phenomenon can occasionally be observed in all types of tissue. In Fig. 4.9, a more premature beat results
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Why Do I Need Links Anyway 289 Creating a new link file 290 Examining the shortcut object 290
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The contest was a straightforward challenge: You break in, you win the bucks. A good publicity stunt.., unless somebody was able to embarrass them and take the money. They were so sure of their product that they
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Figure 3.9 Four-wave mixing configuration. Beams 1 and 2 pump the nonlinear medium. Signal beam s gives rise to its phase-conjugated beam c. In the optical feedback situation, beam s is the laser output beam, while beam c will be fed back into the laser.
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Wireless Broadband Networks, By David Tung Chong Wong, Peng-Yong Kong, Ying-Chang Liang, Kee Chaing Chua, and Jon W. Mark Copyright C 2009 John Wiley & Sons, Inc.
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others and cannot control the allocation of that resource, the actual experience of application performance might be less than satisfactory. The security controls applied to these paths in to and out of the application system need to be commensurate to the processing impact of their loss of availability or corruption. Mission-critical inputs should not be left to chance with unreliable communication channels. The quality of the path and the security of the path should be assessed against the risk of the data not being available to the application. The amount of protection required to properly protect the transmitted data will depend on its assigned value. Protective controls include encryption of the transmission or of the packets or payloads themselves, access controls at the port which serves as the entry from the communication system into the application, and limitations on the authorization that this connection would have once allowed into the application s port, based on the parameters identifying the communication signal. Encryption obscures the data by scrambling it and making it unusable to casual observers. Establishing an encrypted tunnel from the applications port back to the source of the data will protect any data along this path from being observed. This is a good method for controlling access to data streams, but if keys and access codes for the encryption are passed in clear text if will not effectively protect as designed. Encrypting the packets or files and sending the payload to the application for decryption is another method to achieve this end. Keys must be exchanged to transform the payload back into useable information after it has been received and secured from further unauthorized access. Controls to protect the port from unauthorized access can be implemented a number of ways. Knowing what should be allowed and what should not will give clues to filtering and discarding unsolicited attempts at access to input ports. Ensuring that the quality of the input is only what is expected and rejecting what is not within strict bounds or expectations will keep command line code from being introduced as input data, for example. This is one way to limit what can be done from this port into the application. Other ways involve strict transmission pathing and control of information being introduced to an application through a communication link and involve the application and input controls previously discussed. Controls that track all activity and permissions at a communication port are always a good idea so that a record of what happened should back tracking become necessary for any reason is available.
Taub, Steven, ERP Implementation Deflates Goodyear s Earnings, CFO Magazine, November 21, 2003. Top Regulator Says Sarbanes Oxley Act Audits are Too Costly and Inefficient, The New York Times, December 1, 2005. Wal-Mart Sues Ex Ex-Executive, The New York Times, July 28, 2005. Wayne, Rick, Service With a Smile, Software Development Magazine, July 2005. Worthen, Ben, How to Dig Out from Under Sarbanes Oxley, CIO Magazine, July 2005. Zeller, Tom, Mastercard Says Security Breach Affects 40 Million Cards, The New York Times, June 17, 2005.
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