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The example is a transient server that runs in a separate process from its clients, with the client-side implementation in a separate DLL The chapter discusses best practice in the following areas of code: the use of opcodes to identify a client request a typical client-side RSessionBase-derived class and its boilerplate code to submit requests to the server The discussion included details of how to submit different types of parameter data to the server: simple built-in types descriptors at data (such as that contained in a struct or an object of a T class) more complex objects, which do not have a xed length or which contain pointers to other objects (eg an object of a C class) how to implement client-side code to start the server (which for EKA1 is different depending on whether the server is running on the Windows emulator or target hardware) and how to connect to the server server-side bootstrap code the fundamental server classes, deriving from CServer and CSharableSession, including examples of request-handling methods (for both synchronous and asynchronous requests), server-side unpacking of parameter data passed from the client, and an example of how data can be passed back to the client the mechanism used by a transient server to reference-count its connected client sessions and shut itself down, after a brief timeout, when all its clients have disconnected the implementation of a typical calling client that instantiates an object of the RSessionBase-derived client class and submits requests to the server This chapter also listed the twelve labors of Hercules, which the reader may, or may not, wish to commit to memory

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Topic 15: Characteristics and Consequences of Types of Entities - 45 (c) For corporate joint ventures in which the corporate co-owners desire both passthrough taxation and limited liability (d) For business start-up companies that expect to have losses in the initial years that are passed through to investors (e) For real estate investment development activities, because the partnership taxation rules allow the investors to obtain basis from entity-level debt and because special tax allocations can be made to bene t investors (f) For venture capital investments in which the partnership rules allow pass-through taxation (2) When not to use: (a) When state law does not permit its use in general or in lines of banking or insurance (b) When shares of stock will continuously be issued to represent ownership interests (c) If unsure of an income tax outcome, inasmuch as LLC laws are new F S Corporation (1) When to use: (a) When limiting owner liability is a key issue (b) When the eligibility rules can be met (c) When there will be only one owner, and one-person LLCs are not available S Corporations are strongly preferred over sole proprietorships (2) When not to use: If one-person LLCs are available They hold signi cant tax advantages over S Corporations G C Corporation (1) When to use: (a) When limiting owner liability is a critical concern (b) When there will be only one owner, and single-member LLCs are not permitted by state law (c) When the bene ts of pass-through taxation are not required (d) When owners want the ability to borrow against their quali ed retirement plan accounts (e) When an owner wants to retain all earnings to nance capital expenditures and expansions lower taxes at corporate level (2) When not to use: (a) When owners do not want to be hit with double taxation Double taxation can appear in dividend distributions, on the sale of stock, on liquidation, or from appreciating assets, such as real estate If real estate assets can be owned by a passthrough entity, which, in turn, is owned by the C Corporation shareholders, the real estate can then be leased back to the C Corporation With this arrangement, the C Corporation can reduce its taxable income by making deductible rental payments that bene t its shareholders Any gains on the eventual sale of the appreciated assets owned by the pass-through entity will not be subject to double taxation (b) When the business distributes most of its income to the owners Such a business should operate as one of the pass-through entities.

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Job Opportunities Most of the employment opportunities created by Sarbanes-Oxley compliance efforts center on finance, accounting, IT, and auditing roles Whether firms choose to supplement their internal staff or decide to outsource some of the compliance activity, there will be a 84

The executable code of any C++ component on Symbian OS is delivered as a binary package There are two particular types discussed in this chapter: packages which are launched as a new process (exe) and those that run inside an existing process, dynamically linked libraries (dll) Note that I use the term executable in this context to refer to any binary code which may execute, as opposed to a exe exclusively

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surge in the need for experienced, qualified professionals to lead or implement the required change The stringent requirements of the Act mean that high-level executives want more experts on their staffs, to ensure that the company s compliance efforts are effective and that they are designed properly Many companies are creating a new position of Chief Compliance Officer (CCO) The person in this position takes charge of leading the compliance committee, thus alleviating some of the pressure on the CFO and CIO and enabling them to focus more on their staff s needs during the process Where companies choose not to add to the executive team, the CIO and CFO will have new or more complex job descriptions and greater pressures This may lead to a reevaluation of their job descriptions and compensation See Exhibit 81 The need for public and corporate accountants is also expected to rise dramatically because of the vigorous demands of Sarbanes-Oxley The level of detail required of both internal and external auditors means that adding extra staff is inevitable The standards for these professionals will also be strictly enforced, and there will likely be an increased focus on training and professional development SarbanesOxley forces companies to uncover fraud on a more aggressive basis, so forensic accounting is an area of growth and demand Already 40 percent of the top 100 accounting firms in the United States have expanded their forensic/fraud services An interesting twist to the employment opportunities created by Sarbanes-Oxley is the reluctance of many finance professionals to serve as directors or members of audit committees since inception of the Act Many retired accountants, financial consultants, and CFOs are hesitant to accept the honor of being asked to sit on a board for

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