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// TaskManagerh class CTask; // Defined elsewhere class CTaskManager : public CBase { public: IMPORT_C static CTaskManager* New(); CTaskManager(); public: IMPORT_C void AddTaskL(CTask* aTask); // omitted for clarity private: CTaskManager(); void ConstructL(); private: CTaskManager(const CTaskManager&); // Not implemented CTaskManager& operator =(const CTaskManager&); // prevents copying private: RPointerArray<CTask>* iTasks; // Single instance }; // Accesses the task manager transparently through TLS inline CTaskManager* GetTaskManager() { return (static_cast<CTaskManager*>(Dll::Tls())); } // TaskManagercpp GLDEF_C TInt E32Dll(TDllReason aReason) { TInt r =KErrNone; CTaskManager* taskManager = NULL; switch (aReason) { #ifdef __WINS__ // On Windows, DLL attaches to the current process, not a thread case EDllProcessAttach: #else case EDllThreadAttach: #endif // Initialize TLS taskManager = CTaskManager::New(); if (taskManager) { Dll::SetTls(taskManager);

Recordkeeping requirements are prescribed for auditors Auditors will be required to maintain the relevant records for seven years It makes good business sense to internally replicate the auditor s records for the same period of time This forces the corporate management system to include or develop a records management system that allows secure, long-term storage of important documents; establishes document destruction and retention policies; and provides for implementation of those policies

.

} break; #ifdef __WINS__ case EDllProcessDetach: #else case EDllThreadDetach: #endif // Release TLS taskManager = static_cast<CTaskManager*>(Dll::Tls()); if (taskManager) { delete taskManager; Dll::SetTls(NULL); } break; default: break; } return(r); } // Non-leaving because it is called by E32Dll() which cannot leave EXPORT_C CTaskManager* CTaskManager::New() { CTaskManager* me = new CTaskManager(); if (me) { me->iTasks = new RPointerArray<CTask>(4); if (!me->iTasks) { delete me; me = NULL; } } return (me); }

IT can fulfill the Sarbanes-Oxley communications requirements by implementing a secure and anonymous communication system between potential whistleblowers (meaning all employees) and the audit committee The system should be conveniently and anonymously accessible to all employees, and information put into that system should reach the audit committee within a reasonable time frame Further, the audit committee should be able to archive all the complaints securely and be able to investigate and provide status reports on the investigations through that system Once an investigation is closed and the final report is deposited, it should be stored securely and for the long term

160 - Investment Planning 4 Buy and hold A Investors hold on to their securities to minimize transaction costs because they do not believe that active management adds any additional returns to their portfolios For bond investing, investors look for vehicles whose maturities (or duration) approximate their stipulated investment horizon in order to reduce price and reinvestment risk B A buy-and-hold strategy should not be confused with a passive strategy With a passive strategy, the asset allocation percentages are maintained over time by rebalancing the portfolio A buy-and-hold strategy does not rebalance a portfolio C The purchase of index funds is an example of a buy-and-hold strategy These funds attempt to match the makeup of an index, such as the S&P 500 5 Portfolio immunization A Immunization allows an investor to earn a speci ed rate of return on a bond portfolio regardless of the direction of interest rates The investor becomes immunized to changes in interest rates over a time horizon B Active rebalancing of bonds ensures that the duration of a portfolio always equals the investor s time horizon C Two methods for immunizing a portfolio: (1) Purchasing a series of zero-coupon bonds whose maturities correspond with the planning horizon (2) Assembling and managing a bond portfolio whose duration is kept equal to the planning horizon The portfolio of bonds must be rebalanced whenever interest rates change D Duration declines more slowly than the term to maturity; if interest rates do not change, a bond portfolio may still need to be rebalanced to correspond to the investor s time horizon Only zero coupon bonds have a duration that decreases at the same rate as their term to maturity 6 Swaps A A swap is a technique for managing a bond portfolio by selling some bonds and buying others with the proceeds, in order to achieve bene ts in the form of tax treatment, yields, maturity structure, or trading pro ts B There are several types of swaps (1) Substitution swap The swapping of bonds with virtually identical characteristics (ie, same maturity, coupon, credit rating, and call and sinking funds) selling at different yields The price difference is viewed as an arbitrage opportunity (2) Intermarket spread (sector) swap This is a variation of a substitution swap It is used when the difference in yield between two markets is excessive An investor may swap a government bond for a triple-A rated corporate bond if the yield is more favorable (3) Pure-yield pickup swap The sale of a low-yield bond and purchase of a high-yield bond The swap is usually for a bond with a longer maturity or lower quality in order to bene t from a higher yield (4) Rate anticipation swap Seeks to take advantage or avoid the impact of an expected change in interest rates If higher interest rates are anticipated, an investor will swap longer-term maturities for shorter-term maturities; if lower rates are anticipated, shortterm maturities are swapped for long-term maturities (5) Tax swap An investor attempts to take advantage of locking into a loss by selling a bond and buying a similar bond.

If you look at the documentation for class DLL in your SDK, you may nd that it directs you to link against EUserlib to use the Tls() and SetTls() functions You ll nd this works for emulator builds, but fails to link for ARM This is because the methods are not implemented in EUserdll you should now link against edllstublib, before linking to EUserlib Thread-local storage (TLS) can be used to work around the prohibition of writable global data However, the use of TLS affects performance; data is retrieved from TLS about 30 times slower than direct access because the lookup involves a context switch to the kernel

Most of the corporate management systems listed in the preceding section are encapsulated and implemented in enterprise applications and technologies4 Crucial requirements of the Sarbanes-Oxley Act are thus translated into requirements for a company s technology infrastructure, and therefore directly affect IT s core responsibility areas A company can be fairly straightforward in assigning the various available (and most likely already deployed) enterprise applications and technologies according to the requirements of the corporate management systems, as described in the following sections

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