R. Williams Construction Co. v. OSHRC free essay sample

R. Williams Construction Company v. OSHRC is a case with respect to the guidelines and guidelines of OSHA refrain the acts of a development organization. OSHA (Occupational Safety and Health Act) is a legislature controlled association that was made to guarantee the wellbeing of representatives while at work. The guidelines of OSHA have been set up to kill and additionally lessen the quantity of hands on wounds and passings. Along these lines, lawful issue of this case is whether the courts should consider the development organization answerable for explicit infringement of OSHA standard guidelines. However, on account of Williams Construction the organization was put under scrutiny by OSHA after a channel crumbled at a building site, which brought about the demise of one representative Jose Aguiniga and the genuine injury of another worker by the name of Adam Palomar. When OSHA finished their examination, they accused Williams Construction Company of four infringement that conveyed heavy fines. We will compose a custom article test on R. Williams Construction Co. v. OSHRC or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The infringement found from the examination included: 1) The inability to educate representatives and chiefs on the best way to perceive and keep away from risky work conditions ($7,000 fine). 2) The inability to guarantee that workers didn't need to travel in excess of twenty five feet to arrive at a protected point ($7,000 fine). 3) The inability to have a â€Å"competent person† that was explicitly prepared in channel wellbeing to examine the region every prior day representatives started working ($7,000 fine). 4) The inability to ensure that the dividers of the inspiration were either inclined or upheld ($70,000 fine) (Walsh, 2010). As indicated by OSHA, that if the guidelines were followed the disastrous mishap could have been stayed away from, and one individual would not be dead. Clarify what the business did or neglected to do that damaged the OSHA Act. As an organization R. Williams Construction neglected to complete four things with respect to the guidelines of OSHA. The principal infringement that was brought against Williams Construction was the inability to give preparing to representatives and their directors about how to perceive and stay away from dangerous working conditions (I. e. , organization wellbeing manual behind the seat in the organization truck). It was demonstrated that Williams didn't give preparing to digging perils to in any event the two representatives working in the channel. Moreover, none of the administrators for Williams Construction knew about the OSHA necessities as well as guidelines. The subsequent infringement comprised of Williams giving just a single safe methods for departure at the east finish of the 45-foot channel. Regardless of whether it creates the impression that at any rate one of the siphons was found in excess of 25 feet from the slope, the specific area of the siphons, or the exact area of Palomar and Aguiniga comparable to the incline right now of the channel breakdown, is immaterial. Also, Williams’ third infringement was for neglecting to assign a â€Å"competent person† with explicit preparing in soil investigation and defensive frameworks that is fit for distinguishing risky conditions. The able individual was likewise required to perform day by day assessments of unearthings for proof of unsafe conditions to decide whether it was sheltered to work every day. Be that as it may, no boss at Williams Constructions knew about this training nor did they accidentally play out the investigation. † The court differ that the Company released its OSHA obligations simply by depending on the general work understanding of Dzamba and J. P. Williams or â€Å"common sense. † R. Williams Constructions Company additionally damaged OSHA guidelines by neglecting to shield representatives from collapses. As indicated by Walsh, Williams had motivation to realize that its representatives would enter the channel upon the arrival of the breakdown and had genuine information that two of its workers entered the channel preceding the collapse. It is unavailing for Williams to contend that representatives must take more prominent consideration to abstain from setting themselves in hurts way or that administration can â€Å"expect a worker not [to] purposefully place himself in harm's way. † Such a case confounds the motivation behind the OSHA security principles (2010). However, on the off chance that the help from the water driven jack wasn’t evacuated the night earlier the collapse could have been forestalled, on the grounds that the representatives would have had increasingly stable working conditions. Clarify why it was unavailing for Williams to contend that workers must take more prominent consideration to abstain from putting themselves in hurts way. It is unavailing for Williams to contend that workers must take more noteworthy consideration to abstain from setting themselves in hurts way or that administration can â€Å"expect a representative not [to] deliberately place himself at serious risk, on the grounds that such a case misjudges the motivation behind the OSHA wellbeing guidelines. Thus, Williams’ contention was not powerful because of the way that it is the obligation of the foreman and additionally proprietor of the development to give preparing to any recently recruited employee or reassigned representative chipping away at the site. OSHA likewise gave declaration or potentially verification from that point examination that representatives were not being prepared before they started taking a shot at the site. It is the duty of any business to guarantee that the sum total of what representatives have been given organization security manuals and OSHA guidelines, just as instructional meetings to ensure they are educated of the data. The organization exhibited carelessness when a manager affirmed that the wellbeing manual was behind the seat of his truck and he never alluded to it to ensure they followed security convention. Along these lines, the fines ought not have been diminished from $91,000 to $22,000 nor should the seriousness of the fourth infringement been diminished, as I would see it. Clarify what job, assuming any, representatives activities ought to have in deciding risk under the OSHA Act. While deciding if the worker or organization is to blame for infringement that fall under OSHA guidelines is no simple errand. Regardless of whether you are an entrepreneur or representative it is imperative to secure yourself expertly by monitoring significant documentation, for example, preparing material. As an entrepreneur you should monitor what instructional courses were held and require marks of the representatives that took an interest. Workers should stay aware of preparing material for their own and expert assurance so they can allude back to it when required. One needs to remember that regardless of what employment or position they hold when something turns out badly they will be taken a gander from the outset. Thus, by the business and worker keeping records if an episode occurs hands on obligation can be evaluated all the more without any problem. From that point OSHA can lead a full examination of all gatherings required to decide the reason for said mishap or hazardous working conditions. In any case, the states of the work space ought to exclusively be the duty of the business, yet it is the activity of the representative to follow the arrangements, practices, and strategies actualized by that association.

High School Haircut Research Paper Example

Secondary School Haircut Research Paper Example Secondary School Haircut Paper Secondary School Haircut Paper Article Topic: Secondary School The hairdo of secondary school understudies has been a dubious issue for a long time. The recommended plain short hair may look clean, however the emphasis on the hair length underneath the ear projection on account of young lady understudies, which is fixed at one centimeter or at generally two, is very pointless. As of not long ago, the Mayor of Tainan had attempted to convince the Ministry of Education to give the high schoolers the unconditional authority to decide their own haircuts. It is hard for us to state if the thought is correct or wrong.So far as I am concerned, issues of the youthful are not limited to such a little issue as haircut; what makes a difference is the support of the understudies moral awareness, the manner in which they ought to carry on, and so forth. The length of their hair or whether they reserve the privilege to give it a lasting wave is generally irrelevant. Cleanness and tidiness is the main thing. There is practically nothing that stays unaltered co nstantly. Why doesnt the concerned authority rethink this hair business? Possibly the bickerings that acrid the relations between the military teachers and their understudies will along these lines be gone.By the way, to improve ones appearance is not all that much, right? We as a whole hope to see another look of the youthful. Perhaps an adjustment in the concerned authoritys arrangement toward the high schoolers haircut will realize this. {2} In my assessment the issue of the high schoolers hairdo has been overemphasized. So far as I probably am aware, this issue has been existing for a serious long time and conceivably in our nation alone. Secondary school understudies should concentrate hard, however it appears that couple of care what they truly need. I simply moved on from secondary school this year.While in secondary school I didnt care much about my hairdo, however at whatever point the school verified whether we had our hair style I generally felt somewhat irritated. In the event that anybody neglected to have his hair style to the necessary norm, he made certain to be criticized or even rebuffed. I trust our secondary school can show a more noteworthy enthusiasm for helping understudies develop their brains than in tearing apart their hair. Every so often our general public is by all accounts keen on this issue as well, yet it is a pity that the understudies own view in this issue is once in a while consulted.That is the reason understudies frequently fight with their instructors, and this common misconception is regularly unfavorable to the understudies themselves. Most secondary school understudies don't generally mind what their haircut is; the thing that they hamburger about is maybe the steady beware of their hair length. Why doesnt the Ministry of Education discharge secondary school understudies from this specific weight? No big surprise an ever increasing number of adolescents in school are slanted to submit offenses. The time has come to att empt to keep our instructive house all together. 3} It is astounding that secondary school understudies hairdo ought to turn into a disputable subjects. In actuality, this is certifiably not a significant issue, in light of the fact that as I would see it secondary school understudies ought not in any case invest an excess of energy in hair care. Time is cash. The most significant thing for secondary school understudies to remember is to do well in school and be solid and steady for the school placement tests. Since the affirmation pace of school wannabes is low, secondary school understudies should put forth a greater amount of an attempt to get ready for it.Furthermore, the time of confined hair length is just from junior to senior secondary school; if the middle school understudies discover nothing amiss with their hairdo, for what reason should the senior secondary school understudies protest it? So my decision is this: however it is directly for the concerned specialists to loo sen up the limitations forced on high schoolers haircut in a sensible manner, the understudies themselves ought to likewise understand that their hairdo is not all that much, that when they are graduated such limitations on their hair will consequently get invalid and void.Although I am an undergrad now, my memory of my secondary school days is still new. As a secondary school understudy I couldn't have cared less about my hairdo; despite what might be expected, I was appreciative to the uniform haircut since I could therefore spare a lot of time just as cash in giving less consideration to my hair. In a word, there is actually no compelling reason to make a big deal about ones hair, particularly in the event that you are only an understudy. In the event that ones hair is contrasted with a tree and ones time of training to a stream, at that point we can see that the tree will continue developing new leaves while the waterway, on the off chance that it ever streams, will never stream back.Youth is itself a sort of excellence, an advantage, so I dont figure an understudies hair will in any capacity reduce this magnificence. {4} The haircut of secondary school understudies was at one time an intriguing subject with regards to the paper. Practically all the instructors, top-positioning government authorities and educators said that we secondary school understudies ought not single out the endorsed haircut of our own. As per them, the sole obligation of an understudies was to study and study and the inward piece of the head was a higher priority than the hair that covers the scalp.Despite what they stated, I still dont like haircut forced on us secondary school understudies. I isnt wonderful and it is unnatural. It would appear that some dry dim grass on a kid understudies head and a little dark cap on a young lady understudies. I am burnt out on having my hair style at regular intervals, yet I am obliged to do that in light of the fact that the military teacher so much of the time assesses the haircut of each understudy. To me hairdo is carefully an individual issue. I like to have my hair somewhat more and be saved the difficulty of having it trimmed each so often.We understudies work under such a significant number of rules in school and we are educated to comply with every one of them. I think a uniform plain haircut isn't important in any way. Why cant we do as we like? We are anxious to see when we are allowed to pick our own hairdos in our post-secondary school days. {5} Closely following my graduation from middle school in 1975 I entered a school to study Chemical Engineering. Along these lines I have had no experience whatever as a senior secondary school understudy. I don't generally have the foggiest idea how the normal high-schoolers respond to this hair issue, so the perspective I offer here is carefully personal.The primary motivation behind why the specialists need to force an endorsed hairdo on the high-schoolers is this would keep them from being defiled by awful social impacts. However, I can refer to a guide to show that the length or the style of ones hair has no pernicious impact at all on an understudies conduct. From the day they enter the school the understudies of the school are entirely allowed to pick their own hairdos, yet no one says the understudies here are ruined by such opportunity. Is this enough to legitimize the interest that high-schoolers be freed from an endorsed hairdo? 6} In understanding with a guideline a secondary school understudy here in Taiwan must have their hair style short. Top-positioning authorities responsible for training may have numerous motivations to legitimize this guideline, however the truth of the matter is that pretty much every understudy respects it with aversion. We go to class, not exclusively to pick up information yet in addition to figure out how to tell directly from wrong and procure free reasoning. This is truly what the instructors or instructive authorities ought to be worried about, absolutely not the hair of the student.My individual experience discloses to me that the standard administering the understudies hairdo is basically the reason for unlimited difficulties among understudies and educators. Why dont they give the understudies the option to settle on their own choices in this issue? In the event that school authorities demand authorizing a haircut, it will just make the understudies increasingly antagonized from their instructors. We trust each kid or young lady is a decent understudy, yet to place this faith on an understudies short and tidy hair is unquestionably gullible, if not ludicrous. {7} The hairdo of secondary school understudy has for some time been a disputable issue.Authorities concerned demanded that the fixed haircut could make secondary school understudies look new and clean. I myself was a secondary school understudy. I never thought this haircut had benefited me in any way. At the point when I was a secondary school understudy, my cohorts frequently fell into difficulty with our military educator, and it was not rare that they would be granted a bad mark just on the grounds that their hair was somewhat longer than the endorsed length. What is significant, I should jump at the chance to bring up, is the brain under the hair, not the hair on the head. The specialists need not fear the results of an undoing of the hair regulation.I accept the lawfulness of our general public doesn't rely upon the length of ones hair, particularly on that of the secondary school understudies. For a long time we have attempted to take care of the issue of adolescent wrongdoing. All we have to do in this regard is to urge them to focus on their training and permit them more slack in their exercises. To endorse a hairdo for the youthful is positively the least praiseworthy intends to accomplish this end. {8} I think it is OK for a secondary school understudy to wear a spotless and plain hair, howev er it isn't important to drive him to have his hair style extremely short.Such sort of short hair is basically not a style by any stretch of the imagination. A few understudies frequently squabble with their educators and military teachers over the hair issue and there are even fights pursued by the understudies to ensure their hair. The affection for excellence, we should concede, is human instinct, as is the consideration of ones hair. Indeed, not in the least is the incredibly short hair delightful to take a gander at. What at that point is the sort of hairdo fit for a secondary school understudy? As I would like to think, a spotless, straightforward, decent looking, and reasonably long hair will trim the mustard. All things considered I am ery much for secondary school understudies wearing their hair respectably long, for such a haircut won't just shield the head from introduction to extreme cold of serious warmth however will likewise make the wearer progressively decent lookin g. Permitting the st

Jefferson Essay Essay

Thomas Jefferson assumed a significant job throughout the entire existence of the United States. Jefferson is most broadly known for composing the Declaration of Independence. Thomas Jefferson talked commonly about African-Americans in America. Where they equivalent to white individuals? How were whites and blacks extraordinary? Shouldn't something be said about servitude? Thomas Jefferson had a supposition regarding these matters, yet a lot of what Thomas Jefferson said was later repudiated with his own words. What did Thomas Jefferson mean when he said that all men were equivalent? All things considered, numerous individuals would concur with what it implies today in present day times. Today the announcement, all men are made equivalent methods; all people whether dark, white, tall, short, fat, or thin were totally made equivalent. That isn't really what it implied during the 1700s. Blacks were oppressed and tried sincerely while rich white men did no such thing. Equity Thurgood Marshall stated, â€Å"The blacks were so far second rate, that they had no rights which the white man was bound to respect†¦ and that the Negro may fairly and legally be diminished to servitude for his advantage. This selection shows that in that time blacks were not regarded equivalent to whites and plainly didn't have similar rights. Conor Cruise O’Brien’s book affirms this conviction as he takes a statement from Thomas Jefferson himself: â€Å"It is acknowledged that the words ‘all men are made equal’ don't, in their exacting importance, apply to la dies, and were not planned by the Founding Fathers to apply to slaves. † This shows when Thomas Jefferson discusses all men being made similarly he intends to state white men. The importance of the word exile is as per the following; to leave one’s local nation to live somewhere else (Merriam-Webster). Jefferson needed to send the blacks that were descendent of the first slaves back to Africa. The arrangement here was Africa was not, at this point their local nation. This demonstration was known as exile. The southern courts accepted that subjugation abused the normal privileges of blacks and despite the fact that subjection was permitted and lawful it was shameless and treacherous. Thomas Jefferson made it realized that he bolstered the abolishment of slave exchanging. He said the accompanying to Congress; â€Å"withdraw the residents of the United States from all further investment in those infringement of human rights which have been for such a long time proceeded on the unoffending occupants of Africa. † By this Jefferson implies that the individuals of the United States should stop the subjugation of blacks with the goal that they no longer damage the human rights and quit insulting the individuals of Africa. Along these lines Jefferson’s purposes behind advancing exile and comprehension for the characteristic privileges of blacks were steady. He needed to send the blacks back in light of the fact that he needed to quit irritating the individuals of Africa. Jefferson accepted that blacks and whites were totally different. He said that he accepted that blacks were initially their own race and got particular by time and certain conditions. As indicated by Jefferson blacks originated from their own species however were from a similar general class that is mankind. He said that blacks were mediocre compared to whites at the top of the priority list and body. This can be said to imply that whites were conceivably better looking individuals or that they were progressively fit. It could have been said to imply that whites were more brilliant than blacks since they had an instruction that the blacks didn't have. Jefferson didn't accept blacks were men. â€Å"Men,† was said to be alluded to as just white men. Samuel Eliot Morison says in his book; â€Å"In his perspectives (Jefferson) blacks were not men. † The ownership of individual rights was essentially controlled by one’s race or skin shading. Blacks had no rights from the get-go during the 1700s however started to turn out to be free in the mid 1800s. A well off white male had all rights; he was permitted to do what he needed insofar as it was simply. A dark man was free and in the long run increased straightforward rights because of the conviction that the United States was damaging human rights. I don't accept that exile could have been a useful answer for the issue of servitude in America. I accept this in such a case that the slaves would have gone to Africa they would be gone, yet there is no maxim that the sluggish southern ranchers would not have gotten slaves from different spots. They would have gotten so used to not working that they would not have the option to begin working once more. I feel that they would perhaps keep contracted workers as perpetual slaves or subjugate needy individuals. I’m sure that exile would not take care of the issue of subjugation, in any event not right away. As I expressed at the outset, Jefferson’s see changed extraordinarily over the span of his lifetime. Later in his life he started to acknowledge dark individuals more in light of all their difficult work. Additionally, he understood that blacks were equivalent to whites in that they were to be given human rights and that the individuals of the United States had been damaging their privileges from the earliest starting point. Jefferson likewise observed that blacks were men, and that truly God made all men equivalent, highly contrasting. Thomas Jefferson unquestionably carried on with an interesting life. He lived during a period where subjection was lawful. He lived during when subjection started to cease to exist. Jefferson was a piece of the motivation behind why blacks are free today. In spite of the fact that his convictions moved all through an amazing term he finished on the great side, the side that was simply. He started to accept that all men are made equivalent with a strict significance.

Brief Article Teaches You the Ins and Outs of Tsi Essay Sample Topics and What You Should Do Today

Brief Article Teaches You the Ins and Outs of Tsi Essay Sample Topics and What You Should Do Today Every college campus in Texas presents prospective students an opportunity to take a complimentary TSI practice test, which indicates how well a student is probably going to score on the comprehensive exam. Colleges also use the TSI results to help determine the degree of courses and any crucial interventions that are essential to assist you succeed. A student may retake the test at any moment if he or she's not pleased with the consequence of the assessment. The custom is allowed in some states, but it's frowned upon and illegal in a lot more states. TSI Practice Tests are the perfect method to get ready for your upcoming TSI exam. As a consequence of which there isn't development of the poor people as it isn't possible for them to invest money for absolutely any innovative purpose by owing financing from the bank. Mechanical Conventions The degree to which you express ideas utilizing Standard Written English. Today the most fundamental problem that's engulfing the society is the matter of unemployment. There are lots of difficulties which arise as a result of unemployment like terrorism in the society that is dangerous for the humankind. One of the serious causes of obesity is absence of a balanced diet. The very first source of obesity is too obvious and it's a huge intake food. Whenever there is cholesterol present in the body of someone, it results in obesity generally. The folks who suffer from obesity frequently have a v ery low quality of life too. Even some work you can do on your computer and there's no need to visit the workplace. The majority of them also offer Internet access and texting. After repeatedly facing a bully, a kid may start to refuse to visit school. You may trust us to offer expert assistance for many of your academic writing needs. Possessing fantastic research abilities and selecting an excellent topic is vital. If you want more help on writing, consider learning plain writing. The goal of brainstorming is to aid you in getting ideas. Learning from examples is among the perfect ways in regards to writing articles. Thus, the career preference culminates to the impact of disease vulnerability and threats in the area. Take your time to cautiously examine our cause and effect topics list till you locate a prompt that you're excited to write about. In summary, the consequences of obesity that are physical, psychological, and social can cause many troubles, but the chief point it can offer many suffering and cause death. The significance of research in persuasive writing cannot be overstated. The group of skilled essay writers is always prepared to aid you with that in no moment! In case the project is quite substantial and important, then you are going to require an in-depth comprehension of the topic. It's possible to find assistance and deliver top-notch essays. As any guide on how best to compose a persuasive essay will inform you, your essay has to be organized in paragraphs with a logical progression from 1 paragraph to the next. Weave in your perspective to produce your essay unique. An essay is going to be asked to fulfill the writing part of the test. Sample persuasive essays can also offer inspiration on topics to write on in addition to serve as examples about how to compose your essay. Thus, you can ride on their professionalism to steer you on both the structure and content which should go into your write-ups. The sort of content that you provide depicts what sort of thesis statement you need to have. A great structure will cause a great paper, therefore it's important to get a plan before starting. Examples might also be included in every one of the body paragraphs to additional support and clarify your principal points. Finding the Best Tsi Essay Sample Topics When something happens it produces an outcome. Before you commence working on cause and effect essay outline the very first thing you have to do is to select a winning topic. X is utilized to indicate a cause, whilst Y is utilised to indicate the result. Individuals that have a smoking authority figure in their lives (for example, a parent) are a lot more likely to begin smoking later in life.

Sales Process Level 2 Customer Profile Acquisition

Sales Process Level 2 BPMN Customer profile acquisition The marketing team is in charge of obtaining customers and profiling them. The process of obtaining customers can be through cold calling, product presentation at customer site. Once a customer shows interest in the product, the marketing team collects the relevant details of the customer such as name of the customer, address and related business details. Site Visit/Cold Call Once the customer has been profiled, the company’s sales team may visit the customer if such a customer was attracted by advertisement. In either the visit or cold call, the sales team should inquire on the urgency at which the customer requires the product, and the number of product installations required. At†¦show more content†¦Obtain Customer’s Requirements To get the customer’s requirement, the sales team should obtain the following from the customer: type of product required, level of customization and number of products. Sponsor Agreement (send/receive) Sponsor agreement is sent to request funding for the product i.e. the customer should commit to funding the content development work that will be offered by Panviva. The mail sent to the client should contain a bill of quantities with prices of those quantities stated. A total price should be quoted as well. The letter should also specify any other type of support that the client should provide. For instance, some content development may have to take place within the client’s premise thus the client has to provide a work desk, hardware etc. If the client agrees to with the bill of quantities and other requests, he should sign in agreement. If the customer has any issues, they should discuss them before agreeing to the. Product Demo A detailed product demo should be given to the client so that he understands clearly how to operate the system. The demonstration is done to the relevant staff of the client company i.e. the technical staff. The demo should include starting the system, accessing it, using the system for intended work with examples being shown, securing the system, and logging out of the system. Follow Up and Confirmation Letter A follow up letter affirms the client’s dedication to obtaining the product that has been

The Reconstruction Effort That Occurred After The Civil War

The Reconstruction effort that occurred after the Civil War from 1865 - 1866 had both positive and negative effects on the nation. Leading up to the Reconstruction attempt, there was developing regional differences between the North and South. Slavery was the issue of the decade. North argued that it was inhumane, while the South was quick to point out that many Northerners benefited from slavery. The Presidential election of Lincoln lead to the succession of the South. They believed that the United States was becoming too tyrannical, much like Great Britain before the Revolutionary War. The Southern attack on Fort Sumter started the long and bloody civil war. After the Battle of Antietam, President Lincoln issued his Emancipation†¦show more content†¦The Reconstruction efforts in the South targeting social reform worked at first, but evidently led to a segregated South. The attempt for social reform involved new amendments and Freedmen’s Bureau, which caused the oppo sition to black rights. The Thirteenth Amendment abolished slavery and involuntary servitude. The creation of the Fourteenth Amendment in 1868 intended to give African Americans equal rights. It stated that anyone born in the United States was a citizen and prohibited states from making and enforcing laws that deprived people of their rights. States were not allowed to strip citizens of their liberty or property without cause. (Doc F). Lincoln recognised the plight in which the freedmen were in, so he proposed the establishment of a Freedmen s Bureau. This agency provided educational, social, and economic services to the African Americans. Many northern whites who traveled to the South with the Union army were astonished to see that many former slaves craved literacy. Many teachers who went South where white women, but by 1870, teachers both white and black were flooding South to teach former slaves. While many were delighted with the African Americans’ newfound freedom, oppo sition to black rights never fully

The Sarbanes Oxley Act of 2002 free essay sample

The law officially named, â€Å"The Public Company Accounting Reform and Investor Protection Act†, was passed into law in 2002 in wake of the numerous corporate scandals that rocked our financial markets. One in particular was the Enron scandal, which before its collapse; Enron was thought of as one of the best companies in the United States. However, it failed to follow Generally Accepted Accounting Practices (GAAP) from as far back as 1997 through 2001. When the company suddenly collapsed in the latter part of 2001, it lost tens of billions of dollars of its shareholders money (Jickling 2003). The controls which were supposedly in place, neither internal nor external, did not uncover the financial masquerade. Because of the many corporate and accounting scandals to astonish the U. S. marketplace and its investor, shareholders organized and protested for tougher laws that required a greater degree of corporate accountability. The act is commonly referred to as the Sarbanes-Oxley Act (SOX), named after Senator Paul Sarbanes and Representative Michael Oxley, who were its main sponsors. SOX is intended to raise the bar for integrity and competence for publicly traded companies and also to promote a greater degree of accountability within these companies. The act changed corporate governance, including the responsibilities of directors and officers, the regulation of accounting firms that audit public companies, corporate reporting and enforcement. It is organized into eleven categories, called â€Å"titles†. The first being the Public Company Accounting Oversight Board (PACOB), second, Auditors Independence, then, Corporate Responsibility, Enhanced Financial Disclosures, Analyst Conflicts of Interest, Commission Resources and Accountability, Supporting Studies and Reports, Corporate and Criminal Fraud Accountability Document preservation (Whistle-Blower Protection), White-Collar crime penalty, Corporate Tax Returns and Corporate Fraud Accountability. Title I of the Act establishes the Public Company Accounting Oversight Board (PCAOB). It is an independent, non-governmental board that oversees the audits of publicly traded companies. The purpose was designed to protect the interest of the investors and to promote public confidence and transparency in the independent audit process. The powers of the PCAOB are to register public accounting firms that prepare audit reports for issuers; establish auditing, quality control, ethics, independence and other standards relating to the preparation of audit reports; and conduct inspections, investigations and disciplinary proceedings of, and take enforcement action against, public accounting firms (Clearly 2003). Titles II of the act have nine sections. It sets the standard in which the auditors must remain independent to limit their conflicts of interest. Under these sections the auditors have stricter requirements of reporting, they must rotate jobs and they are not allowed to perform other services to the same company they are auditing. Also, as stated in Title I the auditing company must be registered with the PCAOB to perform acceptable audits. Title III of this act speaks to the individual responsibility of the corporate leaders. Management must certify that the financial statements do not contain any material omissions or untrue statements and those they represent fairly the financial condition of the company. And that all of the internal controls are and have been operating effectively prior to the issuance of the reports. Title IV relates most closely with the accountants and the auditing process. It details the new requirements of the financial reporting process and the certification of the effectiveness of the companys internal control process. Section 404 which requires management to assess the internal control procedures and to sign off on its effectiveness and that the procedures are being followed. Section 404 highlights the critical importance of controls related to the financial reporting function of management information systems by requiring a regular assessment of the quality of the financial reporting, because management uses this to manage operations, monitor performance, create forecast and report results to stakeholders (Peters 2012). Title V, VI and VII are designed to help build the publics confidence in the markets by promoting transparency and by providing criminal sanctions and monetary penalties to perpetrators. Title VII can be considered a reflection piece, as it looks to examine different factors and how they affect the markets. The SOX act in Title VIII obligates companies to provide a documented whistle-blower protection policy. It is a means to collect, retain and resolve claims regarding accounting, internal accounting controls and auditing matters. This system must allow for such concerns to be submitted anonymously. SOX provides protection to whistle-blowers and severe penalties to those who retaliate against them. Under this provision violators who destroy, alter, or falsify documents or retaliate against employees who report such going-on are subject to lengthy prison terms. Title IX, X and XI outline the increase penalties for white-collar crimes, such as mail and wire fraud; the requirement that the CEO is responsible for the accuracy and certifying the corporations tax return and other financial reports. The last section institutes guidelines for failure to comply as a criminal offense and gives the SEC the right to freeze monetary transactions if they suspect fraud. Before SOX, the financial world was basically governed by the Securities Laws of 1933 and the establishment of the Securities Exchange Commission (SEC) in 1934. Corporations were only required to report the financial reports periodically to the public and the SEC. It was the publics responsibility to review the records and form an educated decision on the well-being of the company. The act also prohibited certain conduct such as insider trading and market manipulation. The exchanges, brokers, transfer agents were responsible for reporting any material changes in the holding of the companies to the SEC. However after the numerous financial scandals such as Enron, WorldCom, Adelphia to mention a few, in which the information presented to public, was fraudulent. They statements were misrepresented by millions and millions of dollars it was felt by the general public, investors and the federal government that there had to be stricter regulations to govern against such corporate behavior. SOX calls for greater accountability from everyone in charge. It implements rules and requirements from the top-down on accountability. CEO, CFO, directors must sign off on the reliability of the reports; auditors must maintain their independence and are prohibited from performing other services to the company they are auditing; managers and employees are responsible for the internal controls in their departments. And all these actions are punishable if not followed, as addressed in Title XI. Title XI provides authoritative powers for companies, its leaders, employees and/or auditors to be sued, sanctioned or criminally prosecuted if they are involved in any fraudulent behavior. It also provides the SEC the ability to seize funds and/or impose significant financial penalties for breaking the law. The most significant impact that SOX has had on the accounting world besides the increased criminal prosecution, is Section 404, which outlines the managements assessment of internal controls over financial reporting and the disclosure of such information. Internal control over financial reporting, is defined by Guy Lander, as a process designed by, or under the supervision of, the companys principal executive and principal financial officers and implemented by the companys board of directors, management, and other personnel to provide reasonable assurance for the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. The independent auditor must also attest to and report on the managements assessment of the effectiveness of the companys internal control over financial reporting. Each fiscal year, companies must select audit committees to perform the assessment of internal controls. In section 404, the auditing requirements have changed drastically. Integrated within the law is now a Code of Ethics which was not there prior to the SOX act. Everyone is now accountable and required by law to do the right thing. With the implementation of SOX, the spirit of the law is being enforced. God calls us to a higher standard. We are to perform our job to best of our ability and we should maintain our integrity. No law is higher than the laws given to us by God. Management is now required to know more about the system of internal control so that he/she can make an accurate account of its effectiveness. Management must also include a written document in their end of the year managers report to attest to the effectiveness of their internal control. CEO and CFO are required to certify that the financial reports are accurate and they must discuss with the audit committee any significant deficiencies or material weaknesses in the design or operation of internal control in the financial reporting process. The audit committee is required to attest to the integrity of the companys financial statements; the companys compliance with legal and regulatory requirements; the qualifications and independence of the independent auditor and the performance of the companys internal audit function and independent auditor (Cleary 2003). The independent auditor has an increased responsibility to verify the financial information of the company. The audit firm must attest to the reliability of managements statement on the effectiveness of their internal control procedures and processes. The SOX act requires increased communication between the auditor and the companys audit committee. They must communication at least quarterly to discuss management, accounting and/or auditing adjustments, any difficulties or disagreements encountered, or any auditors concerns over the quality of the companys accounting practices or principles (Cleary 2003). The cost of implementing the required changes associated with SOX, Section 404, Internal Controls has had a significant effect on most small business. Auditing firms increased their fees by an average of 40% to recoup fees associated with the loss of business because of the new guidelines requiring independence. The SOX guidelines limit services allowed by auditing firms to perform for companies they are auditing. Internal costs associated with compliance jumped 62% for companies. In 2007, the SEC formed a committee to determine the impact on smaller businesses. Their guidelines were business with revenue under $100 million. The impact of compliance with section 404 internal controls were 3. 5 cents for every dollar earned (Michelson 2008). According to a SOX research study by Lord amp; Benoit, the average costs of complying with section 404(a) management assessment for all non-accelerated filers included in the study were $53,724(ranging from as low as $15,000 to as high as $162,000. The range of audit fee increases was from as low as $7,500 to as high as $86,000). Krishnan 2008). Armed with this information the SEC decided to admen its reporting and disclosure requirements for small businesses. In February 2008, the SEC adopted the amendments and issued the Smaller Reporting Company Regulatory Relief and Simplification to provide assistance for smaller firms (Michelson 2008). Smaller companies have received multiple extensions to become fully compliant. It was stated that more than half of all small companies say SOX has made it more diffi cult to do business. They have had to make cutbacks in other areas, such as marketing, research and personnel to offset the increase in costs. Also, two-thirds of the small businesses favor a different set of guidelines for smaller companies (Swartz, 2006). Another significant impact on small businesses is the increased turnover of its board members. The new guidelines that require increased independence and conflicts of interest make it more difficult for smaller companies who have higher managerial ownership. Executive directors of companies are less likely to appointed to boards. KPMGs Audit committee took a survey and found that directors were concerned with two very important issues, the first being accountability reform and their legal exposure and the second being how management is responding to Section 404 of SOX(KPMG 2004). The Sarbanes-Oxley Act is hailed as the most dramatic change and far-reaching act in the financial market place since the SEC was formed. The SOX act is here to stay and it is long overdue. There have been lists of companies and their improprieties for decades and decades that cheated others out if their fair shares. People who in charge of a companys finances and they succumbed to the temptations of greed. As humans we are fallen creatures, we need stipulations in place to keep us in check. We need laws to govern our actions. The SOX act represents a change in corporate accountability and corporate governing. Although it is still changing and adapting to the environment it has had a significant impact on the way people act. It takes into account the Spirit of the Law and not just the letter of the Law. Corporate leaders are being held to a higher standard, which is a step in the right direction. References Bedard, J. G. (2011). Detection and SEverity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficienies. The Accounting Review , 825-855. Green, E. S. (2003). The Sarbanes-Oxley Act. New York: Aspen Publishers. Jickling, M. (2003). The Enron Collapse. CRS Report for Congress . Krishnan, J. R. (2008). Cost to comply with SOX Section 404. Auditing: Journal of Practice and Theory , 169-186. KPMG Audit Committee Institute (2004), Oversight of Auditors, Audit Committee Roundtable Highlights, Spring, KPMG Audit Committee Institute, Kansas City, p. 2. Lander, G. (2004). What is Sarbanes-Oxley? New York: McGraw-Hill. Michelson, S. S. (2009). The Sarbanes-Oxley Act of 2002: What impact has it on small business firms. Managerial Auditing Journal , 743-766. Peters, G. F. (2012). The Consequences of Information Technology Control Weaknesses on Management Information Systems. MIS Quarterly , 179-203. Spending on SOX. (2008). Journal of Accountancy , 90-93. Swartz, N. (2 008). SOX costs socks small firms. Information Management Journal , 14.