Abstract
This paper explores the variety of reasons why Sarbanes-Oxley will fall short in meeting many of its objectives for making companies more accountable.

From the Paper
"The future of the accounting profession will be very different under the Sarbanes-Oxley Act (How the Sarbanes-Oxley Act of 2002 impacts the accounting profession 2002). First, auditors will report to an audit committee, not management. This committee must pre-approve all services provided by its auditor. The auditor will need to keep the audit committee informed if accounting policies and practices to be used, alternative treatments of financial information within GAAP that have been discussed with management, accounting disagreements between the auditor and management and other relevant communications between the auditor and management."

Tags:misconduct, management, public, companies, congress, securities, and, exchange, commission

Abstract
This paper explains that the Sarbanes-Oxley Act came about because of the bankruptcies of Enron, Global Crossing, Adelphia, and WorldCom. These companies had hidden their true financial health from creditors and shareholders until an inability to meet financial commitments forced them to restate earnings that revealed massive losses. The author points out that a disadvantage of this Act is that the corporate sector in the United States is already sufficiently regulated, making it one of most tightly controlled in the world. The paper relates that the Sarbanes-Oxley Act restores the all-important role of the auditors as corporate "watchdogs", which is desirable for ensuring compliance with the prescribed accounting standards, and expands the role of the audit committee by making it responsible for appointing and overseeing the performance of the internal auditors.

Table of Contents
Introduction
Background
Accounting Problems that Led to Sarbanes-Oxley
Advantages of the Act
Disadvantages of the Act
Effect of the Act on the Future of Accounting Profession
Opinion

From the Paper
"One of the provisions of Sarbanes-Oxley makes the chief executive officers (CEOs) and chief financial officers (CFOs) personally responsible for signing false accounts and financial statements. They can now get stiff jail terms for violating the law by signing false and misleading financial statements. Before Sarbanes-Oxley many CEOs and CFOs pleaded innocence when financial irregularities were revealed by claiming that they were unaware of the "cooking" of the books by their subordinates."

Tags:enron, worldcom, irregularities, auditors, losses

Abstract
Employees who report illegal or wrongful activities of colleagues are known as "whistle blowers". The paper provides a balanced argument to support both sides of this subject by discussing the positive and the negative aspects of whistle blowing in the workplace. The paper analyzes the similarities as well as the differences with regards to the opinions of whistle blowing. Lastly, this paper offers suggestions one might consider before becoming a whistleblower as well as possible recommendations for the future advancement in the protection of innocent whistleblowers.

From the Paper
"We must also consider that corporations in are run with the expectations that they will function in ways that are compatible with the public interest. That they will obey laws governing their activities and not do anything that undermines basic democratic processes. Lest we not forget they must also create a profit for the stakeholders of their company. In accomplishing such feats companies may find it difficult to maintain this high level of honesty. Although companies may have answers for their each and every action they make the action is not always ethical or legal and deserves action."

Tags:Public, Interest, Disclosure, Act, corporation, employment

Abstract
Intellectual property rights, including patents and copyrights, have been a key factor for the success of many companies. It provides them with an opportunity to protect their ideas and concepts, preventing others from copying them. The paper shows that with the boom in e-business, there have been many cases of infringement because of the relative ease in sharing information over the Internet. This paper briefly outlines the basics of intellectual property before providing a detailed discussion on e-business and intellectual property. The paper shows several cases of infringement to illustrate how intellectual property is important in e-business.

From the Paper
"Since the Internet is a huge interconnection of computers, information can be shared very easily. It is this very advantage that leads to many problems in protection of intellectual property. For example; pictures, music and literary works can be copied, modified and even distributed easily through the Internet. Such activities affect and violate copyright protection. There are several dangers in electronic business and organizations have to be very cautious and watchful. Copyright does not protect ideas but protects the forms in which they are expressed. Thus documents and material available on the Internet can be protected by copyright. According to the Copyright Act, even storing of material in a computer corresponds to reproduction of material. This implies that viewing a page on the Internet leads to infringement because the web browser would make a copy of the page in the computer."

Tags:trademark, WIPO, WCT, WPPT, ICANN, UDRP

Abstract
This paper reviews the recent events in corporate America which have created a hype about fraudulent activities in businesses. The paper offers recent examples of such activity including the Enron scandal, America's biggest corporate collapse. The paper includes a background on the developments in legislature and politics put in place to curb the rising levels of unethical practice. The writer concludes that while to date, unethical business has been passed over, today there are means in place for ensuring businesses are accountable to the American public.

From the Paper
"The boom of the 90's has changed the business environment in ways that will require a reshaping of corporate leadership. Financial scandals and out-of-hand executive compensation demonstrate not only a lapse of ethics and unprecedented greed, but also a disdain for the rule of law. Thus, the most pressing leadership issue for today is how to ensure that corporate officers behave in an ethical manner. The Sarbanes-Oxley Act is a legislative effort designed to promote ethics by holding executives accountable for financial reports."

Tags:sarbanes, oxley, legislature, enron, executive, sec, ceo, andersen

Abstract
The Sarbanes-Oxley Act was signed into law on July 29, 2002. It was the U.S. government's response to the questionable business practices of a number of corporate executives, which caused across-the-board declines in the value of stock in publicly-traded companies during the summer of 2002. The passage of the Act has been heralded by some as an historic occasion, some calling it a long overdue corporate reform package, while others have severely criticized the Act as an unnecessary overreaction by the government. This paper discusses the business conditions that prompted the passage of the Act, the accounting problems that made the Act necessary, the advantages and disadvantages of the Act, and the effect of the Act on the future of the accounting profession.

From the Paper
"The Corporate Sector in the United States is already sufficiently regulated. Further regulation goes against the principles of a free market economy that is one of the basic principles of the country's economy. What was needed in the wake of bankruptcy scandals was stricter enforcement of the existing laws rather than creating new ones.
The Act was a knee-jerk reaction to the accounting scandals in a tiny percentage of businesses. The new reporting requirements of Sarbanes-Oxley will divert the attentions of managements and boards of directors to self-protection away from the business purposes of companies."

Tags:Enron, Global, Crossing, Adelphia, WorldCom, SPE

Abstract
This paper discusses the issue of sexual harassment in the Amercian workplace. It categorizes what type of conduct may be considered harassment, and briefly explains the annti-discrimination policy guidelines Equal Employment Opportunity Commission.

Definition Of Sexual Harassment:
Quid Pro Quo
Hostile Working Environment

From the Paper
"With the rapidly changing corporate culture, organizations in the United States are required to focus their attention on eradication of discriminatory practices in the workplace especially those connected with gender. Sexual harassment is one such problem, which has become the worst form of gender discrimination on job in recent years. Complaints of sexual harassment are rising dramatically and while American corporations are showing active interest in resolving the issue, new cases are still being reported in every part of the country. Davis (1998) writes, "In 1986, the Equal Employment Opportunity Commission began tracking sexual harassment cases and found 2,850 filed. By 1995, these claims had climbed to over 15,000 for the year." (Restaurant Hospitality, pp. 122)"

Tags:discrimination, behavior, employee, worker, women, female, environment, harassment, hostile, proquo, quid, sexual, workplace, civil, rights, EEOC, Equal, Employment, Opportunity, Commission

Abstract
Corporate greed and corruption has changed the face of American business forever. Corporate greed was the primary factor in the downfall of Enron, Global Crossing and MCI WorldCom. The paper shows that the governing bodies, the Securities and Exchange Commission, the Senate, NASD and other powers that be decided to act and in 2002, the Senate introduced the Sarbanes-Oxley Act of 2002. The paper describes how this new law impacts CPA's, CPA firms auditing public firms, publicly traded firms and their employees, lawyers, brokers, dealers, investment bankers and financial analysts who work for or have as clients as publicly traded companies. The paper looks at the mission and purpose of the law and examines its affect on the accounting industry.

Table of Contents:
Abstract
Executive Summary
Introduction
Purpose and Mission
What it does
The Effect of Sarbanes Oxley on the Accounting Profession
New Rules, New Practices

From the Paper
"In addition to the mandates outlined above, Sarbanes Oxley Act allows for additional provisions that seek to prevent conflicts of interests that can be a precursor to corporate corruption. The Act bans what is known as the "revolving door", prohibiting registered CPA firms from auditing any SEC registered client whose chief executive, CFO, controller or equivalent was on the audit team of the firm within the past year. This Act is crucial to help lessen the "you wash my back, and I'll wash yours mentality. Another significant rule calls for auditors to be rotated every 5 years. This way, no auditor can audit a client for more than five consecutive years."

Tags:SEC, PCAOB, Arthur, Andersen

Abstract
This essay serves to examine the wage inequalities between men and women in the modern day workforce. It references two specific examples of gender discrimination; Ann Hopkins' suit against Price Waterhouse in 1982 and Muriel Kraszewski's suit against State Farm. The author also explains in detail the ramifications of Title VII of the Civil Rights Act of 1964, which attempts to protect the rights of women who work in the same jobs as men.

From the Paper
"In order to fully gain equal employment and fairness, traditionally male positions must be opened to females. This is the only way to shatter the glass walls and ceilings that are so prevalent in today's society. Many women have fought discrimination and improved their own lives and the lives of countless other women over the span of several generations. The first step in creating equality in the workplace is to inform women of their rights. The next step is for these women to exercise their rights. Women can no longer allow themselves to be excluded from the workforce. Individuals concerned about equality should press for the continuation and strengthening of better paying jobs for women, and this support must not come from women alone. In order for our society to foster this change, we must understand why these changes are necessary. Society requires that men and women work together and this is not likely to change. What must change is the way that we work together. "

Tags:ceiling, discrimination, gender, glass, inequalities, segregation, sex, title, vii, wage

Abstract
The paper discusses how the political environment has a strong influence on how the Occupational Safety and Health Administration (OSHA) operates. The paper also shows how business and industry have a strong influence on politics, which ultimately affect rules, regulations and various legislation. The paper asserts that when the government supports capitalism and views the OSHA as an impediment to business and industry it makes it difficult for such an agency to function. Therefore, the paper contends that independence from politics is required for the OSHA to be effective and meet its mandates.

From the Paper
"Government bureaucracy is horrendous for preventing new and improved rules and regulations to take effect. A serious problem is that developing and finally approving regulations take at least four years, often much longer, not including a few additional years absorbed by court challenges (Schichor & Gaines, 2002). Cases that are brought to the courts are often too complex for the judicial process. Since the Department of Justice has not been prosecuting OSHA has been reluctant, advocates claim, to refer cases (Schichor & Gaines, 2002). The few cases that reach the courts meet the same fate as most white-collar crimes with few convictions and minor penalties."

Tags:business, politics, safety, standards, protections