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The Sarbanes-Oxley Act of 2002 is a United States federal law passed in response to the recent major corporate and accounting scandals including those at Enron, Tyco International, and WorldCom (now MCI). These scandals resulted in a decline of public trust in accounting and reporting practices. Named after sponsors Senator Paul Sarbanes (D-Md.) and Representative Michael G. Oxley (R-Oh.), the Act was approved by the House by a vote of 423-3 and by the Senate 99-0. The legislation is wide-ranging and establishes new or enhanced standards for all U.S. public company Boards, Management, and public accounting firms. The first and most important part of the Act establishes a new quasi-public agency, the Public Company Accounting Oversight Board, which is charged with overseeing and disciplining accounting firms in their roles as auditors of public companies. Some of the major provisions of the Sarbanes-Oxley Act's include:
--Certification of financial reports by chief executive officers and chief financial officers
--Auditor independence, including outright bans on certain types of work for audit clients and pre-certification by the company's Audit Committee of all other non-audit work
--A requirement that companies listed on stock exchanges have fully independent audit committees that oversee the relationship between the company and its auditor
--Significantly longer maximum jail sentences and larger fines for corporate executives who knowingly and willfully misstate financial statements, although maximum sentences are largely irrelevant because judges generally follow the Federal Sentencing Guidelines in setting actual sentences
--Employee protections allowing those corporate fraud whistleblowers who file complaints with OSHA within 90 days, to win reinstatement, back pay and benefits, compensatory damages, abatement orders, and reasonable attorney fees and costs.
Summary:
It doesn't mean that the very weekday you decide to home sweet home middle school your kids, the academic expenses you would ordinarily empathize with to keep your child in a public classroom would disappear. Without doubt, this game plan has jerked around many moms into home sweet home course of study, without the fact that home schooling on its own is in addition a budgetary savings account. You may give decreased money towards the educational cause than the person who send...
Keywords:
Home Schooling Cost, Home Schooling Costs, Cost of Home Schooling
Article Body:
It doesn't mean that the very weekday you decide to home sweet home middle school your kids, the academic expenses you would ordinarily empathize with to keep your child in a public classroom would disappear. Without doubt, this game plan has jerked around many moms into home sweet home course of study, without the fact that home schooling on its own is in addition a budgetary savings account. You may give decreased money towards the educational cause than the person who sends his or her babe to a private school would, but you will definitely invest quite a few dollars even if you plan on home schooling.
You most obviously will comprehend to purchase without distinction junior high school ingredients, which comprise of textbooks, paper, pens, and the additional material require for the lesson at hand. Aside from these, you would grasp to pay for ancillary belongings to sculpt your home into a more conducive environment to education at home. This, perhaps, would take a higher establishment of expenditures. The gear may comprise of a chalkboard, chalk, desks, desk lamps, and chairs. You may further be aware of to enhance the light and ventilation systems of your home to make sure that these do not reduce the intentness of your kids from their course of study. The gadget crucial to modify a segment of your home sweet home into a place conducive for knowledge is non-deductible from your tax payment so you're not absolutely on your own as you acquire these things.
All the same as has been reported, there are ways to construct the costs so it's not so expensive for you and your family. Ensure that you understand what home knowledge gives rise to economically and make sure that you are aware of the budget that you will need to live on in order to make this work for you, your spouse, and your children.
Summary:
A better golf swing is inevitable…for any golfer, with the right approach. It doesn’t matter age or ability. It’s a reality…and can happen very quickly! To achieve a better golf swing, a golfer needs to realize just how physically demanding it is on the human body. You are swing an object (golf club) at up to 100 mph. This puts a tremendous amount of pressure on the joints, tendons, ligaments and muscles.
Keywords:
golf,golf swing,golf trainer,golf workouts,golf exercises,golf fitness,golf lessons,golf instruction,golf tips
Article Body:
A better golf swing is inevitable…for any golfer, with the right approach. It doesn’t matter age or ability. It’s a reality…and can happen very quickly!
To achieve a better golf swing, a golfer needs to realize just how physically demanding it is on the human body. You are swing an object (golf club) at up to 100 mph. This puts a tremendous amount of pressure on the joints, tendons, ligaments and muscles.
If these tissues of the body are weak, tight or brittle they will rupture and eliminate you from playing golf indefinitely. If it doesn’t, your performance will pay the price. The outcome either way is not what you want…but will happen without an emphasis on strengthening these areas.
Along with strengthening comes stretching. Stretching muscles to attain a better golf swing is common among most golfers. Although it is common, most golfers don’t stretch. Why? Because it is viewed as ‘work’. But if it were viewed as a form of golf improvement it would be a different story.
Swing mechanics cannot be improved if your golf specific strength and flexibility are ignored. It is an impossibility, unless you compensate for this lack of capabilities in your golf swing. Teaching pros are now starting to realize there is a definite connection between golf swing mechanics and fitness.
But that’s where the BIG gap is. Between instruction and physical fitness. This is the ultimate combination for total golf performance and I have been preaching it for several years now. When your physical capabilities are improved, your golf swing mechanics become much easier to achieve.
The next time you visit your teaching pro, to achieve a better golf swing, you’ll be able to do what he/she wants and the desired outcome will be achieved. This outcome is inevitable when you get your body moving better. Your golf swing mechanics fall into place.
It will only be a matter of time when all golfers will approach their golf improvement this way. It’s the only way that will warrant lasting results and ultimately a better golf swing.
If you enjoy your independence when you travel or just want to try something different on your next vacation, consider a motorcycle tour.
EagleRider, a leading motorcycle rental company, is now paving the way for a revolution in the way enthusiasts travel. EagleRider's self-drive tours are beginning to generate a buzz within the industry as result of their dramatic growth since conception.
EagleRider does all the planning and provides all the gear, leaving travelers the freedom to marvel at the scenery and experience the trill of adventure on the road alone or with the company of their own friends and family. More than 100 self-drive tours are available out of every EagleRider location.
Companies like EagleRider are springing up everywhere and are more than just motorcycle rental or tour organizations. They are complete travel and concierge service companies tailored for the motorcycle market. EagleRider offers the personal service of an in-house trip planner, with customized itineraries focusing on the most majestic motorcycle touring routes.
EagleRider's self-drive tour customers rent a late-model motorcycle, stay at first-rate accommodations and receive a personalized road book designed with everything a rider would need, including mapped routing, restaurant suggestions and interesting stops along the way.
Round-the-clock roadside assistance and motorcycle concierge services come standard with an EagleRider rental, and customers can choose to have a GPS navigation system installed with their personal trip routing for ease of travel.
"Being able to leave a blustery winter in Omaha, go to Southern California and rent a motorcycle for a ride to Cabo is absolutely wonderful," said Joe Ricketts, chairman and founder of Ameritrade. "EagleRider provides truly great service."
Motorcycle travel will never be the same again thanks to companies like EagleRider, who make amazing, hassle-free vacations their priority.
Have you ever watched a Formula D race before? Formula D Racing, also commonly referred to as Formula Drifting, is a sport that is rapidly increasing in popularity in the United States. Although the first professional event took place in 2004 in the United States, the sport has been popular for a number of years, especially in other areas of the world. However, as previously mentioned, Formula Drifting is increasing in popularity in the United States. For that reason, there is a good chance that you are a fan of the sport. If you are not, you will likely become one, sometime in the future. If this is the case, you will want to learn as much as you can about the sport.
When it comes to learning about Formula D Racing, there are a lot of things that you may be wondering about. Many individuals wonder why it is considered a form of racing, especially when not all events are termed as head-to-head events. Others want to learn more about the cars, other want to learn about the sport in general, and there are some who want to know more about drifting.
See, in Formula D Racing, drifting is essential; it is how many drivers are judged for their performance. Drifting is defined as intentionally allowing a car to go past the car tires adhesion. This results in a slip, known as a laterally slip. That slip causes the car to drift or, in a way, turn into a position that is hard to control. Despite being hard to control, professional drifting drivers are almost always able to gain and keep control of their car.
With drifting, there are a number of different techniques that are used. According to the professional Formula Drifting Championship, these techniques include a Kansei Drift, a Braking Drift, and E-Brake Drift, and a Long Slide Drift. Below is a simple explanation of each of the above mentioned drifting techniques. Although they look neat in writing, they are even better when seen live, in action.
The Kansei Drift is to be used only with a neutrally balanced car. Using another car will not only result in an unsuccessful drift, but it could also be dangerous. When the correct car is used, the driver will remove his foot from the car’s throttle. This will help to create an over steer, which the driver much manage throughout the rest of the high speed corner.
A braking drift, unlike the above mentioned Kansei Drift, is mostly used in corners that are defined as low or medium speed corners. Once in a low or medium speed corner, a driver will use their tail breaking, as soon as they begin entering into the corner. The use of this breaking will often result in the loss of grip, from the car to the car tires. To successfully maneuver this drifting technique, like all others, the driver must be able to balance the car through the use of the throttle and steering.
An E-Bake Drift, is in a way, similar to the above mentioned breaking drift; however, it can only be used in professional drifting under certain circumstances. E-Brake drifting involves the use of a car’s emergency break. It helps to create a loss of traction, which is important in drifting. As with all other forms of drifting, the driver must successfully be able to maneuver the car once it begins to lose traction and control.
In addition to in an E-Brake Drift, the emergency brake is also used in another drifting technique. That technique is known as a Long Slide Drift. A Long Slide Drift involves activating a car’s emergency break on a straightaway. It starts to angle the car in a direction that is needed to successfully make it through a number of corners. It has been noted that the Long Slide Drift is only safe to be used when at a high speed. Not only will the drifting technique not work at a low speed, but it is also potentially dangerous.
The above mentioned drifting techniques are just a few of the many that are used in the sport. Additional techniques include, but are not limited to a Faint Drift, a Clutch Kick Drift, a Shift Lock Drift, and a Dirt Drop Drift. For more information on these drifting techniques, you are encouraged to visit www.formulad.com.
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