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All of these can be interpreted broadly as events that could come to notice through IT systems in place in the enterprise Number 1 could occur if access is granted to someone not authorized, either intentionally or unintentionally Number 6 could occur through automated publications using enterprise portals, and numbers 11 and 12 could include almost any operational event if it has a large financial impact For example, this could be interpreted to include anything that could materially affect the business of the company, including events like the fire at Ericsson s supplier factory that resulted in major supply problems Because 11 new material events have been added to the 9 material events already specified, reporting systems should be configured and tuned to track potential cases and alert management before such material events occur This will help management be ready with disclosure reports almost immediately The best course of action, when the event may not be favorable to the company s business, is to put management s focus on preventing such an event from taking place For example, if it appears that a major customer is reducing or is on the path to reducing its buying from the company, top management can be alerted so that they can focus on preventing this situation, or, if it cannot be prevented, being ready to find alternate customers and take appropriate actions (including filing disclosures) when the triggering event does occur Similarly, if payment from a customer appears to be delayed, a real-time reporting system would track the delay before it reaches writeoff status Another scenario involves a major supplier that was unable to supply a crucial component or part on time This would, again, send a real-time alert and allow management to prevent a material event that could substantially reduce sales revenues

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termination of the thread in which it is running The category and error will be reported, and may then be traced back by searching the library s header les for "CLANGER-ENGINE", located inside ClangerPanich You ll see I ve commented each error s enum value with its associated number, just to make the lookup easier I ve tried to give each a descriptive name, though obviously they could be further documented, using in-source comments, for clarity Of course, if a client programmer has access to the source code for clangerdll, they can also search it for calls to Panic() which use a particular error value, to track down where a panic originated

Section 403 Reporting insider trading within two business days and posting it on the company web site within one business day What is required here

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1 Taxation at entity level A Only corporations pay income tax at the entity level (1) Corporations report taxable income on Form 1120 (2) Corporations are not subject to the passive activity loss rules (3) Taxable income paid and net income reported on nancial statements are usually not the same (4) Corporations generally have tax rates that are more favorable than individual rates B Dividends received deduction: If a corporation receives dividends from another corporation, it is entitled to a deduction (1) If recipient corporation owns less than 20 percent of the stock of the paying corporation, the deduction is 70 percent of dividends received (2) If recipient corporation owns 20 percent but less than 80 percent of the stock of the paying corporation, the deduction is 80 percent of dividends received (3) If recipient corporation owns 80 percent or more of the stock of the paying corporation, the deduction is 100 percent of dividends received C Net operating losses can be carried back only 2 years or forward 20 years to offset other corporate income They are not passed through to shareholders D Capital gains and losses recognized by corporations are taxed at the same rate as ordinary income and are not subject to the reduced capital gains rate Deductions for capital losses can offset capital gains only, and no amount can be used to offset ordinary income Net capital losses can be carried back three years and forward ve years to offset capital gains E Tax-advantaged employee bene ts for corporations (1) Nontaxable to employee and immediately deductible by corporation (a) Premium for group term insurance less than $50,000 (b) Travel and entertainment (c) Health and accident insurance (d) Meals and lodging for convenience of employee (2) Tax-deferred to employee and immediately deductible by corporation: quali ed pension and pro t sharing plans (3) Immediately taxable to employee and immediately deductible by corporation (a) Group term insurance greater than $50,000 (b) Additional cash salary (c) Group legal services 2 Flow through of income and losses to corporations A Getting cash out of the corporation (1) Shareholders serve as corporate executives, therefore, receiving salary that is taxed only once at the individual level, while providing a tax deduction for the corporation (2) Shareholders serve as creditors (a) By lending money to a corporation; the interest paid to the shareholder becomes a deductible expense for the corporation.

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can only ever have one outstanding request, for reasons I ll discuss further in the next chapter Depending on the implementation, the code may: panic if a request has already been issued, if this scenario could only occur because of a programming error refuse to submit another request (if it is legitimate to attempt to make more than one request) cancel the outstanding request and submit the new one 2 The active object should then issue the request to the service provider, passing in its iStatus member variable as the TRequestStatus& parameter 3 If the request is submitted successfully, the request method then calls the SetActive() method of the CActive base class, to indicate to the active scheduler that a request has been submitted and is currently outstanding This call is not made until after the request has been submitted

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is a reporting system such as a business activity monitoring system, business performance monitoring system, or an Executive Dashboard These systems can be configured to alert key executives to potential threats and assist them in understanding whether these are material events

Each active object class must implement the pure virtual RunL() member method of the CActive base class When a completion event occurs from the associated asynchronous service provider and the active scheduler selects the active object to handle the event, it calls RunL() on the active object4 The function has a slightly misleading name because the asynchronous function has already run Perhaps a clearer description would be HandleEventL() or HandleCompletionL() Typical implementations of RunL() determine whether the asynchronous request succeeded by inspecting the completion code in the TRequestStatus object (iStatus) of the active object, a 32-bit integer value Depending on the result, RunL() usually either issues another request or noti es other objects in the system of the event s completion; however, the degree of complexity of code in RunL() can vary considerably Whatever it does, once RunL() is executing, it cannot be pre-empted by other active objects event handlers For this reason, the code should complete as quickly as possible so that other events can be handled without delay Figure 81 illustrates the basic sequence of actions performed when an active object submits a request to an asynchronous service provider that later completes, generating an event which is handled by RunL()

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