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Outsourcing Outsourcing is expected to increase in the IT field as companies look to service providers who concentrate on Sarbanes-Oxley reform Rather than develop sophisticated internal systems, it may make economic sense to hand a large portion of record management over to an outside company Rather than reinvent the wheel, companies are likely to explore ways to use other people s technology to accomplish their objectives The problem with increased outsourcing is the fact that the firm loses some of its control With the focus on control systems, this risk factor must be thoroughly assessed before any decision to outsource is made The rules and regulations surrounding outsourced contracts will likely become very strict and will involve a coordination of internal control and external controls to ensure data integrity As it is, the CEO and CFO have to certify that statements are accurate and that internal controls are effective; because of this, the level of accountability and scrutiny between partner companies will increase tremendously

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Dynamic link libraries, DLLs, consist of a library of compiled C++ code that may be loaded into a running process in the context of an existing thread On Symbian OS there are two main types of DLL: shared library DLLs and polymorphic DLLs A shared library DLL implements library code that may be used by multiple components of any type, that is, other libraries or EXEs The lename extension of a shared library is dll examples of this type are the base user library (EUserdll) and the lesystem library (EFiledll) A shared library exports API functions according to a module de nition (def) le It may have any number of exported functions, each of which is an entry point into the DLL It releases a header le (h) for other components to compile against, and an import library (lib) to link against in order to resolve the exported functions When executable code that uses the library runs, the Symbian OS loader loads any shared DLLs that it links to and loads any further DLLs that those DLLs require, doing this recursively until all shared code needed by the executable is loaded The second type of DLL, a polymorphic DLL, implements an abstract interface which is often de ned separately, for example by a framework It may have a dll lename extension, but it often uses the extension to identify the nature of the DLL further: for example, the extension app identi es an application, fep a front-end processor and mdl a recognizer Polymorphic DLLs have a single entry point gate or factory function, exported at ordinal 1, which instantiates the concrete class that implements the interface The interface functions are virtual; they are not exported and are instead accessed by the virtual function table, through a pointer to the base class interface Polymorphic DLLs are often used to provide a range of different implementations of a single consistent interface, and are loaded dynamically at run-time by a call to RLibrary::Load() This type of DLL is often known as a plug-in recognizers are a good example of plug-ins The component that determines which plug-ins to load, instantiate and use is typically known as a framework The framework which loads the recognizers is provided by the application architecture server (Apparc) It can load any number of recognizer plug-in DLLs, which examine the data in a le or buffer and, if they recognize it, return its data (MIME) type Each recognizer plug-in exports a function at ordinal 1 that constructs and returns an instance of the CApaDataRecognizerType interface The plug-in must provide.

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B The value of a bond is also found through capitalization The price of a bond is the present value of future cash ows discounted at the appropriate interest rate (1) The price of a bond is found with a calculator Example: Firm A has issued a ve-year bond with a 10 percent coupon and a face value of $1,000 The interest rate for competitive bonds with a similar length of time to maturity and credit risk is 7 percent Interest is paid annually The value of the bonds is determined by (a) FV = $1,000, PMT = $100, N = 5, I = 7 solve for PV (b) The present value of the bond is $1,123, so it is selling at a premium (higher price than the face value) because the bond is paying a 10 percent interest rate, whereas the current market interest rate is only 7 percent (2) If other competitive bonds are paying a current interest rate of 12 percent, the 10 percent coupon is less attractive to bondholders They are not willing to pay $1,000 for a bond paying a 10 percent interest rate when they can pay the same price for other competitive bonds yielding 12 percent The price of the bond must drop to yield 12 percent The calculation is (a) FV = $1,000, PMT = $100, N = 5, I = 12 solve for PV (b) The price of the bond is $92790 The bond is said to be selling at a discount (lower price than face value) In this situation, an investor will be competitive with similar bonds and yield 12 percent on the investment (3) Bonds generally pay interest twice a year (semiannually) instead of once a year The equation previously presented is modi ed slightly by adjusting the total number of periods and the amount of each payment The total number of periods becomes 10 (2 5 years), the amount of payment is $50 ($100 coupon 2), and the yield becomes 6 percent (12% 2) The calculation is as follows: FV = $1,000, PMT = $50, N = 10, I = 6 solve for PV = $92639 2 Dividend growth models A Valuing stock with no dividend growth (1) This model uses the same equation as that used to value a preferred stock The only difference is the required rate of return on the common stock, which tends to account for more risk than that of a preferred stock.

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Aside from the overall challenge of achieving compliance, the main issues that people see stemming from Sarbanes-Oxley are the impact the Act will have on the global community and what this Act will

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