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Application Service provider

An application service provider is an ASP. ASP is a business that provides computer-based services to customers over a network. Software offered using an ASP model is also sometimes called On-demand software or software as a service (SaaS). The most limited sense of this business is that of providing access to a particular application program (such as customer relationship management) using a standard protocol such as HTTP. The need for ASPs has evolved from the increasing costs of specialized software that have far exceeded the price range of small to medium sized businesses. As well, the growing complexities of software have led to huge costs in distributing the software to end-users. Through ASPs, the complexities and costs of such software can be cut down. In addition, the issues of upgrading have been eliminated from the end-firm by placing the onus on the ASP to maintain up-to-date services, 24 x 7 technical support, physical and electronic security and in-built support for business continuity and flexible working.

Asset Recovery

Asset Recovery is a trade term used to describe the process of reselling equipment from a business in the process of going through bankruptcy or foreclosure. An asset recovery company will purchase the equipment at a discounted price and resell it for a profit, giving some, if not most, of the money back to the ailing company or creditors. Asset recovery is a business process for optimizing the residual value of assets that are: 1) scheduled to become inactive, 2) underutilized or 3) already inactive. Effective Asset Recovery includes executable and sustainable management strategies throughout the Asset Life Cycle to dramatically improve business performance. The Asset Life Cycle starts when a company identifies a need for an asset, then moves into the acquisition phase where the asset becomes tangible or real, then moves into the operational phase where the asset is used for its intended purpose. At the point in time when assets become surplus at their current facility/location the asset enters the Disposition Phase of the asset life cycle. Assets become surplus for a variety of reasons, including: evolving business requirements, corporate direction, obsolescence, underutilization or wear and tear.

asset recovery

Asset Recovery is a trade term used to describe the process of reselling equipment from a business in the process of going through bankruptcy or foreclosure. An asset recovery company will purchase the equipment at a discounted price and resell it for a profit, giving some, if not most, of the money back to the ailing company or creditors. Asset recovery is a business process for optimizing the residual value of assets that are: 1) scheduled to become inactive, 2) underutilized or 3) already inactive. Effective Asset Recovery includes executable and sustainable management strategies throughout the Asset Life Cycle to dramatically improve business performance. The Asset Life Cycle starts when a company identifies a need for an asset, then moves into the acquisition phase where the asset becomes tangible or real, then moves into the operational phase where the asset is used for its intended purpose. At the point in time when assets become surplus at their current facility/location the asset enters the Disposition Phase of the asset life cycle. Assets become surplus for a variety of reasons, including: evolving business requirements, corporate direction, obsolescence, underutilization or wear and tear. There are several terms used to describe the Disposition phase of the asset life cycle, “Investment Recovery”, “Asset Management”, “Disposal Management” or “Asset Recovery”, but regardless of what you call it, the objective is to optimize the residual value of the surplus (unused or under-utilized) assets.

Auction sniping

Auction sniping is the process of watching a timed online auction (such as on eBay), and placing a winning bid at the last possible moment (often seconds before the end of the auction), giving the other bidders no time to outbid the sniper. Some bidders do this manually, and others use software designed for the purpose. A bid sniper is a person or software agent who performs auction sniping. There are also online sniping services, where the software agent is run from a website rather than the sniper's own computer. This decreases the failure rate of the snipe, because the website is expected to have more reliable servers that might be quicker to react. Experienced bidders of online auctions with fixed ending times often prefer entering bids late in the auction to avoid bidding wars (multiple rounds of bidders each increasing their maximum bid to temporarily regain "current highest bid" status) or bid chasing (where the presence of an existing bid encourages others to bid on the same item). Economic analysis of sniping (Roth and Ockenfels, 2000[2]) suggests that it is a rational gain-maximizing (i.e., price-minimizing) strategy for bidders in auctions which fulfill two criteria: 1) the end time is rigidly fixed (such as those on eBay), and 2) it is possible to gain additional information about the "true" value of the item by inspecting previous bids. For example, a novice antiques buyer may prefer to bid in auctions which already have bids placed by more experienced antiques buyers, on the grounds that the items which the experienced buyers are interested in are more likely to be valuable. In this case, more informed buyers may delay bidding until the last minutes of the auction to avoid creating competition for their bids, leading to a lower winning bid. Analysis of actual winning bids on eBay (Yang and Kahng, 2006[3]) suggests that winning bidders are more likely to have placed a single bid late in the auction, rather than placing multiple incremental bids as the auction progresses. When bidders decide to use non-manual sniping, they lay their trust to either sniping software, or to an online sniping service, and provide them with their eBay username and password. To many bidders, this is a deterrent to using automated sniping services at all. Furthermore, unlike eBay, which transmits passwords from the bidder's browser in a secure manner, some online sniping services do not use a secure connection to transmit the eBay username and password from the bidder's browser to their servers. This effectively degrades the protection provided by eBay. It is, therefore, advisable to make sure that a sniping service supports SSL before using it. As a preventive measure, non-frequent shoppers could change their eBay password before using sniping software and then change it once again after the bidding ended. This would limit the risk for the account by the time when temporary password is used.

auction

An auction is a process of buying and selling goods or services by offering them up for bid, taking bids, and then selling the item to the winning bidder. In economic theory, an auction may refer to any mechanism or set of trading rules for exchange. There are several variations on the basic auction form, including time limits, minimum or maximum limits on bid prices, and special rules for determining the winning bidder(s) and sale price(s). Participants in an auction may or may not know the identities or actions of other participants. Depending on the auction, bidders may participate in person or remotely through a variety of means, including telephone and the internet. The seller usually pays a commission to the auctioneer or auction company based on a percentage of the final sale price.

Automatic test equipment

Automatic test equipment is any automated device that is used to quickly test printed circuit boards, integrated circuits, or any other related electronic components or modules. For some Automatic test equipment is ATE. Automatic test equipment devices are essentially always controlled by computers. In the past, custom-designed controllers or even relay controls were used to control ATE An Automatic test equipment system can be simple as or complex ATE as a system containing dozens of complex test instruments capable of automatically testing and diagnosing faults in complex electronic systems, such as very sophisticated flying-probe testers. Automatic test equipment systems are used to test a wide range of electronic devices and systems, from simple components (resistors, capacitors, and inductors) to integrated circuits (ICs), printed circuit boards (PCBs), and complex, completely-assembled electronic systems. Automatic test equipment is widely used in the electronic manufacturing industry to test electronics components and systems after they are fabricated. ATE is also used to test avionics systems on commercial and military aircraft. ATE systems are also used to test the electronic modules in today’s automobiles. Automatic test equipment systems typically interface with an automated placement tool, called a Handler, that physically places the Device Under Test so that it can be measured by the equipment. Over the past four decades, ATE has grown from specialized systems for electronics test applications to a wide range of applications in all facets of the electronics industry. Many ATE platforms used in the semiconductor industry output data using Standard Test Data Format.

Buy Used

Buy used to go green. Whether you’ve just moved to a new area or are looking to redecorate, consider a service like craigslist or FreeSharing to track down furniture, appliances, and other items, rather than buying them new. Check out garage sales and thrift stores for clothing and other everyday items. Use your creativity in gift giving, including making homemade gifts, donating to a good cause, or even regifting. Try to give green gifts. Your purchasing habits have a real impact, for better or worse. When making new purchases, make sure you know what’s “Good Stuff” and what isn’t.

cloud forest

A cloud forest, also called a fog forest, is a generally tropical or subtropical evergreen montane moist forest characterized by a high incidence of low-level cloud cover, usually at the canopy level. Cloud forests often exhibit an abundance of mosses covering the ground and vegetation, in which case they are also referred to as mossy forests. Mossy forests usually develop on the saddles of mountains, where moisture introduced by settling clouds is more effectively retained. Typically, there is a relatively small band of altitude in which the atmospheric environment is suitable for cloud forest development. This is characterized by persistent mist or clouds at the vegetation level, resulting in the reduction of direct sunlight and thus of evapotranspiration. Trees in these regions are generally shorter and more heavily stemmed than in lower altitude forests in the same regions, and the moisture promotes the development of an abundance of vascular epiphytes. This results in abundant moss and fern covering, and frequently flowers such as orchids may be found. Soils are rich but boggy, with a preponderance of peats and humus. Within cloud forests, much of the precipitation is in the form of fog drip, where fog condenses on tree leaves and then drips onto the ground below.

Company Liquidation

Liquidation refers to the process by which a company is brought to an end, and the assets and property of the company redistributed. Liquidation can also be referred to as winding-up or dissolution, although dissolution technically refers to the last stage of liquidation. The liquidation may either be compulsory or voluntary. Voluntary liquidation occurs when the members of the company resolve to voluntarily wind-up the affairs of the company and dissolve. Voluntary liquidation begins when the company passes the resolution, and the company will generally cease to carry on business at that time (if it has not done so already). If the company is solvent, and the members have made a statutory declaration of solvency, the liquidation will proceed as a members' voluntary winding-up. In such case, the general meeting will appoint the liquidators). If not, the liquidation will proceed as a creditor's voluntary winding-up, and a meeting of creditors will be called, to which the directors must report on the company's affairs. Where a voluntary liquidation proceeds by way of creditor's voluntary liquidation, a liquidation committee may be appointed. Where a voluntary winding-up of a company has begun, a compulsory liquidation order is still possible, but the petitioning contributory would need to satisfy the court that a voluntary liquidation would prejudice the contributories. In addition, the term liquidation is sometimes used when a company wishes to divest itself of some of its assets. This is used, for instance, when a retail establishment wishes to close stores. They will sell to a company that specializes in store liquidation instead of attempting to run a store closure sale themselves.

computer liquidation

Computer liquidation is a sustainable solution and is environmentally friendly. The best liquidating companies have clearly outlined policies regarding the disposal of dangerous substances which are often an issue with information technology. For anyone concerned about environmental protection, the fact that there are companies out there doing business with a view to saving the planet from at least some pollution is comforting. Such services also provide original purchasers the peace-of-mind of knowing that their discarded equipment will be disposed of properly and legally.

computer liquidator

A computer liquidator buys computer technology and related equipment that is no longer required by one company, and resells it to another company. There are several reasons why companies sell used Information Technology equipment: bankruptcy is one, downsizing and expanding are two more, but by far the most common reason is that the equipment is no longer performing the tasks required of it, usually because it has been rendered obsolete by more advanced technology coming on to the market. This used or obsolete technology is often referred to as eWaste.

computer monitor

A computer display monitor, usually called simply a monitor, is a piece of electrical equipment which displays viewable images generated by a computer without producing a permanent record. The word "monitor" is used in other contexts; in particular in television broadcasting, where a television picture is displayed to a high standard. A computer display device is usually either a cathode ray tube or some form of flat panel such as a TFT LCD. The computer monitor comprises the display device, circuitry to generate a picture from electronic signals sent by the computer, and an enclosure or case. Within the computer, either as an integral part or a plugged-in interface, there is circuitry to convert internal data to a format compatible with a computer monitor.

computer recycling

Computer recycling refers to any process by which a computer and other electronic devices are disposed of in a safe manner that prevents it from going to waste or becoming an environmental health hazard. This can include finding another use for the system or having the system dismantled in a manner that allows for the safe extraction of the constituent materials for reuse in other products.

computer

A computer is a machine that manipulates data according to a list of instructions. Computers take numerous physical forms. The first devices that resemble modern computers date to the mid-20th century, although the computer concept and various machines similar to computers existed earlier. The first programmer was Ada . Early electronic computers were the size of a large room, consuming as much power as several hundred modern personal computers. Modern computers are based on comparatively tiny integrated circuits and are millions to billions of times more capable while occupying a fraction of the space. Today, simple computers may be made small enough to fit into a wristwatch and be powered from a watch battery. Personal computers in various forms are icons of the Information Age and are what most people think of as "a computer"; however, the most common form of computer in use today is the embedded computer. Embedded computers are small, simple devices that are used to control other devices — for example, they may be found in machines ranging from fighter aircraft to industrial robots, digital cameras, and children's toys. The ability to store and execute lists of instructions called programs makes computers extremely versatile and distinguishes them from calculators. The Church–Turing thesis is a mathematical statement of this versatility: any computer with a certain minimum capability is, in principle, capable of performing the same tasks that any other computer can perform. Therefore, computers with capability and complexity ranging from that of a personal digital assistant to a supercomputer are all able to perform the same computational tasks given enough time and storage capacity.

COSO Internal Control Framework

According to the COSO framework, internal control consists of five interrelated components. These components provide an effective framework for describing and analyzing the internal control system implemented in an organization.

COSO

Committee of Sponsoring Organizations of the Treadway Commission (COSO), is a U.S. private-sector initiative, formed in 1985. Its major objective is to identify the factors that cause fraudulent financial reporting and to make recommendations to reduce its incidence. COSO has established a common definition of internal controls, standards, and criteria against which companies and organizations can assess their control systems. The capabilities of an organization in relation to the COSO model could be assessed based on universal states or plateaus that organizations typically target. The descriptions are incremental. The capability descriptions are based on evolution toward generally recognized best practices. Each organization determines which level of "maturity" would be the most appropriate in support of its business needs, priorities and availability of resources. A rating system of “0” to “5” is used. A rating of “5” does not necessarily mean “goodness”, but rather, maturity of capability. The ideal maturity rating for any area is dependent on the needs of the organization.

desktop computers

A desktop computer is an electronic machine computer that converts raw data into meaningful information, made for use on a desk in an office or home and is distinguished from portable computers such as laptops or PDAs. Desktop computers are also known as microcomputers. There are four types of desktop computers: home computers, or personal computers; workstations, Internet servers, and special communications computers. Desktops are currently the most affordable computers and ubiquitous in businesses, schools, and households; they are used for performing office tasks, organizing digital photos, video editing, and Internet access. Nearly all desktop computers are modular, with components that can easily be replaced or upgraded. Desktop computers come in a variety of case styles ranging from large vertical towers to small form factor models that can be tucked behind an LCD monitor.

Donation

A donation is a gift given, typically to a cause or/and for charitable purposes. A donation may take various forms, including cash, services, new or used goods as i.e. clothing, toys, food, vehicles, emergency or humanitarian aid items, and can also relate to medical care needs as i.e. blood or organs for transplant. Charitable gifts of goods or services are also called gifts in kind. A tax deduction or a tax-deductible expense affects a taxpayer's income tax. A tax deduction represents an expense incurred by a taxpayer. It is subtracted from gross income when the taxpayer computes his or her income taxes. As a result, the tax deduction will lower overall taxable income and thus lower the amount of tax paid. The exact amount of tax savings is dependent on the tax rate and can be complicated to determine. An organization must meet certain requirements set forth in the Code. Some organizations must also file a request with the Internal Revenue Service to gain status as a tax-exempt non-profit charitable organization under section 501(c)(3) of the tax code. A non-exhaustive list of organizations that may meet the Federal requirements are as follows: Synagogues, churches and other religious organizations; A fraternal order or lodge; An organization of war veterans; Any level of government if the contribution is made for exclusively public purposes; An organization dedicated to the improvement of public health in the U.S. or abroad. A click-to-donate site is a website where users can click a button to generate a donation for a charity or cause. The money for the donation comes from advertisers whose banners are displayed each time a user clicks the button. While not directly contributing (though many sites offer additional ways of support), visitors are making a difference in the sense that, had they not visited, no donation would have been given.

Electronic test equipment

Electronic test equipment is used to create stimulus signals and capture responses from electronic Devices Under Test . In this way, the proper operation of the DUT can be proven or faults in the device can be traced and repaired. Use of electronic test equipment is essential to any serious work on electronics systems. Practical electronics engineering and assembly requires the use of many different kinds of electronic test equipment ranging from the very simple and inexpensive to extremely complex and sophisticated such as Automatic Test Equipment. Generally, more advanced test gear is necessary when developing circuits and systems than is needed when doing production testing or when troubleshooting existing production units in the field.

Environmental movement

The Environmental movement is a diverse scientific, social, and political movement. In general terms, environmentalists advocate the sustainable management of resources, and the protection (and restoration, when necessary) of the natural environment through changes in public policy and individual behavior. In its recognition of humanity as a participant in ecosystems, the movement is centered around ecology, health, and human rights. Additionally, throughout history, the movement has been incorporated into religion. The movement is represented by a range of organizations, from the large to grassroots, but a younger demographic than is common in other social movements (see green seniors). Due to its large membership, varying and strong beliefs, the movement is not entirely united. Indeed, some argue that an environmental ethic of at least some sort is so urgently needed in all quarters that the broader the better. Conversely, disunity can be a weakness in the face of strong opposition from unsympathetic political and industrial forces.

Environmentalism

Environmentalism is a broad philosophy and social movement centered on a concern for the conservation and improvement of the natural environment, both for its own sake as well as its importance to civilization. Environmentalists frequently speak of a planet or place faced with a plethora of grave and urgent threats; often associated with unbridled consumption, economic growth, materialism, insensitive development, and booming human numbers. Perhaps most problematic from an environmentalist perspective is the modern view that humanity's fate is divorced from that of the natural world, and that our responsibility to nature is - at best - limited to the satisfaction of shallow desires. In various ways, environmentalists and environmental groups seek to give the natural world a stronger voice in human affairs and struggle to make governments, industry and other institutions see the importance of ecology and to treat nature with greater respect. Many environmentalists see common cause with indigenous communities and other marginalized groups struggling to protect their traditional way of life or freedom from blind commerce and other global incursions.

Ewaste

Ewaste is Electronic waste. E-waste as Waste Electrical and Electronic Equipment is a waste type consisting of any broken or unwanted electrical or electronic appliance. Recyclable electronic waste is sometimes further categorized as a "commodity" while e-waste which can not be reused is distinguished as "waste". Both types of e-waste have raised concern considering that many components of such equipment are considered toxic and are not biodegradable. Responding to these concerns, many European countries banned e-waste from landfills in the 1990s. The European Union would further advance e-waste policy in Europe by implementing the Waste Electrical and Electronic Equipment Directive in 2002 which holds manufacturers responsible for e-waste disposal at end-of-life. Similar legislation has been enacted in Asia, with e-waste legislation in the United States limited to the state level due to stalled efforts in the United States Congress regarding multiple e-waste legislation bills. Due to the difficulty and cost of recycling used electronics as well as lackluster enforcement of legislation regarding e-waste exports, a staggering amount of used electronics has made its way into countries such as China, India, and Kenya where lower environmental standards and working conditions make processing e-waste more profitable.

Forest

A forest is an area with a high density of trees. There are many definitions of a forest, based on various criteria. These plant communities cover approximately 9.4% of the Earth's surface (or 30% of total land area) and function as habitats for organisms, hydrologic flow modulators, and soil conservers, constituting one of the most important aspects of the Earth's biosphere. Historically, "forest" meant an uncultivated area legally set aside for hunting by feudal nobility, and these hunting forests were not necessarily wooded much if at all (see Royal Forest). However, as hunting forests did often include considerable areas of woodland, the word forest eventually came to mean wooded land more generally. A woodland is ecologically distinct from a forest. Forests can be found in all regions capable of sustaining tree growth, at altitudes up to the tree line, except where natural fire frequency is too high, or where the environment has been impaired by natural processes or by human activities. As a general rule, forests dominated by angiosperms (broadleaf forests) are more species-rich than those dominated by gymnosperms (conifer, montane, or needleleaf forests), although exceptions exist. Forests sometimes contain many tree species within a small area (as in tropical rain and temperate deciduous forests), or relatively few species over large areas (e.g., taiga and arid montane coniferous forests). Forests are often home to many animal and plant species, and biomass per unit area is high compared to other vegetation communities. Much of this biomass occurs below ground in the root systems and as partially decomposed plant detritus. The woody component of a forest contains lignin, which is relatively slow to decompose compared with other organic materials such as cellulose or carbohydrate.

Foundry Networks

Foundry Networks, Inc. is a networking hardware vendor selling high-end Ethernet switches and routers. The company was founded in 1996 by Bobby R. Johnson, Jr. and is headquartered in Santa Clara, California, USA. In its first year the company operated under the names Perennium Networks and StarRidge Networks, but by January 1997 the name Foundry Networks was adopted. Foundry FastIron II Plus chassis with two fiber management cards and six 16-port gigabit Ethernet cards.Foundry Networks designs, manufactures and sells high-end enterprise and service provider switches and routers, as well as wireless, security, and traffic management solutions. It is best known for its Layer 2 & 3 Ethernet switches. Foundry Networks was the first company to build and ship a gigabit Ethernet switch in 1997; to build a Layer 3 switch, also in 1997; to build the first Layer 4-7 switch in 1998 and to include 10 gigabit Ethernet single connectors in its boxes

Global dimming

Global dimming is the gradual reduction in the amount of global direct irradiance at the Earth's surface that was observed for several decades after the start of systematic measurements in 1950s. The effect varies by location, but worldwide it has been estimated to be of the order of a 4% reduction over the three decades from 1960–1990. However, since 1990, the trend has reversed. It is thought to have been caused by an increase in particulates such as sulphate aerosols in the atmosphere due to human action. The switch from a "global dimming" trend to a "brightening" trend in 1990 happened just as global aerosol levels started to decline. Global dimming has interfered with the hydrological cycle by reducing evaporation and may have reduced rainfall in some areas. Global dimming also creates a cooling effect that may have partially masked the effect of greenhouse gases on global warming.

Global warming

Global warming is the increase in the average measured temperature of the Earth's near-surface air and oceans since the mid-20th century, and its projected continuation. The average global air temperature near the Earth's surface increased 0.74 ± 0.18 °C (1.33 ± 0.32 °F) during the 100 years ending in 2005.[1] The Intergovernmental Panel on Climate Change (IPCC) concludes "most of the observed increase in globally averaged temperatures since the mid-twentieth century is very likely due to the observed increase in anthropogenic (man-made) greenhouse gas concentrations"[1] via an enhanced greenhouse effect. Natural phenomena such as solar variation combined with volcanoes probably had a small warming effect from pre-industrial times to 1950 and a small cooling effect from 1950 onward. These basic conclusions have been endorsed by at least 30 scientific societies and academies of science,[4] including all of the national academies of science of the major industrialized countries. Climate model projections summarized by the IPCC indicate that average global surface temperature will likely rise a further 1.1 to 6.4 °C (2.0 to 11.5 °F) during the twenty-first century.[1] This range of values results from the use of differing scenarios of future greenhouse gas emissions as well as models with differing climate sensitivity. Although most studies focus on the period up to 2100, warming and sea level rise are expected to continue for more than a thousand years even if greenhouse gas levels are stabilized. The delay in reaching equilibrium is a result of the large heat capacity of the oceans. Increasing global temperature is expected to cause sea levels to rise, an increase in the intensity of extreme weather events, and significant changes to the amount and pattern of precipitation, likely leading to an expanse of tropical areas and increased pace of desertification. Other expected effects of global warming include changes in agricultural yields, modifications of trade routes, glacier retreat, mass species extinctions and increases in the ranges of disease vectors. Remaining scientific uncertainties include the amount of warming expected in the future, and how warming and related changes will vary from region to region around the globe. Most national governments have signed and ratified the Kyoto Protocol aimed at reducing greenhouse gas emissions, but there is ongoing political and public debate worldwide regarding what, if any, action should be taken to reduce or reverse future warming or to adapt to its expected consequences.

Green computing

Green computing is the study and practice of using computing resources efficiently. Typically, technological systems or computing products that incorporate green computing principles take into account the so-called triple bottom line of economic viability, social responsibility, and environmental impact. This differs somewhat from traditional or standard business practices that focus mainly on the economic viability of a computing solution. These focuses are similar to those of green chemistry; reduction of the use of hazardous materials such as lead at the manufacturing stage, maximized energy efficiency during the product's term of use, and recyclability or biodegradability of both a defunct product and of any factory waste. A typical green computing solution attempts to address some or all of these factors by implementing environmentally friendly products in an efficient system. For example, an IT manager might purchase Electronic Products Environmental Assessment Tool (EPEAT)-approved hardware combined with a thin client solution. As compared to a traditional desktop PC configuration, such a configuration would probably reduce IT maintenance-related activities, extend the useful life of the hardware, and allow for responsible recycling of the equipment past its useful life.

Green politics

Green politics is a political ideology which places a high importance on ecological and environmental goals, and on achieving these goals through broad-based, grassroots, participatory democracy. Green politics is advocated by supporters of the Green movement, which has been active through Green parties in many nations since the early 1980s. The political term Green, a translation of the German Grün, was coined by die Grünen, the first successful Green party, formed in the late 1970s. The term political ecology is sometimes used in Europe and in academic circles. Supporters of Green politics, called Greens, share many ideas with the ecology, conservation, environmental, feminist, and peace movements. In addition to democracy and ecological issues, green politics is concerned with civil liberties, social justice and nonviolence.

Green

Green is a color, the perception of which is evoked by light having a spectrum dominated by energy with a wavelength of roughly 520–570-nm. In the subtractive color system, it is not a primary color, but is created out of a mixture of yellow and blue, or yellow and cyan; it is considered one of the additive primary colors. On the HSV color wheel, the complement of green is magenta; that is, a purple color corresponding to an equal mixture of red and blue light. On a color wheel based on traditional color theory (RYB), the complementary color to green is considered to be red. The word green is closely related to the Old English verb growan, “to grow”. It is used to describe plants or the ocean. Sometimes it can also describe someone who is inexperienced, jealous, or sick. In America, green is a slang term for money, among other things. Several colloquialisms have derived from these meanings, such as “green around the gills”, a phrase used to describe a person who looks ill.

grow oxygen

Plants breathe in carbon dioxide and breathe out oxygen! Which is probably why some people think that it helps to talk to your plant from time to time. Photosynthesis is a metabolic pathway that converts light energy into chemical energy. Its initial substrates are carbon dioxide and water; the energy source is sunlight (electromagnetic radiation); and the end-products are oxygen and (energy-containing) carbohydrates, such as sucrose, glucose or starch. This process is one of the most important biochemical pathways, since nearly all life on Earth either directly or indirectly depends on it as a source of energy. It is a complex process occurring in plants, algae, as well as bacteria such as cyanobacteria. Photosynthetic organisms are also referred to as photoautotrophs.

hug

A hug is a form of physical intimacy that generally involves closing or holding the arms around another person or group of persons. The hug is one of the most common human signs of love and affection, along with kissing. Unlike some other forms of physical intimacy, it is practiced publicly and privately without stigma in many nations, religions and cultures, within families, and also across age and gender lines. Sometimes, hugs are a romantic exchange. A hug may also be exchanged as a sign of support and comfort. A hug can be a demonstration of affection and emotional warmth, sometimes arising out of joy or happiness at meeting someone. Hugs can also be used as a celebration method amongst sports teams upon winning a major award, such as in Major League Baseball when a team wins the final game of a championship series, such as the World Series. Brief in most cases, it is used to show many levels of affection. It is not particular to human beings alone, as there are many species of animals that engage in similar exchanges of warmth. Prolonged hugging in a cozy, comfortable position is also called cuddling. Spooning is a cuddling position, a kind of hugging when both the hugger and the hugged persons face the same direction, i.e., the front of one person is in contact with the back of the second one.

Juniper Networks

Juniper Networks, Inc. is an information technology company based in Sunnyvale, California and founded in 1996. Juniper Networks designs and sells Internet Protocol network products and services. Juniper also partners with Ericsson, Lucent, and Siemens AG to provide IP/MPLS network solutions to customers. Juniper's products include T-series, M-series, E-series, and J-series families of routers, and the SDX Service Deployment System.

laptop computer

A laptop computer, or simply laptop is a small mobile computer, which usually weighs 2-18 pounds (around 1 to 8 kilograms), depending on size, materials, and other factors. Laptops usually run on a single main battery or from an external AC/DC adapter which can charge the battery while also supplying power to the computer itself. Many computers also have a 3 volt cell to run the clock and other processes in the event of a power failure. As Personal computers, laptops are capable of the same tasks as a desktop computer, although they are typically less powerful for the same price. They contain components that are similar to their desktop counterparts and perform the same functions, but are miniaturized and optimized for mobile use and efficient power consumption. Laptops usually have liquid crystal displays and most of them use different memory modules for their random access memory (RAM), for instance, SO-DIMM in lieu of the larger DIMMs. In addition to a built-in keyboard, they may utilize a touchpad (also known as a trackpad) or a pointing stick for input, though an external keyboard or mouse can usually be attached. A laptop is a notebook computer. Notebook and notepad are laptops.

liquidator

A liquidator is the officer appointed when a company goes into winding-up or liquidation who has responsibility for collecting in all of the assets of the company and settling all claims against the company before putting the company into dissolution. In most jurisdictions, a liquidator's powers are defined by statute. Certain powers are generally exercisable without the requirement of any approvals; others may require sanction, either by the court, by an extraordinary resolution (in a members' voluntary winding up) or the liquidation committee or a meeting of the company's creditors (in a creditors' voluntary winding-up). The liquidator would normally require sanction to pay creditors and to make compromises or arrangement with creditors. Without sanction (unless it is a compulsory winding-up) the liquidator may carry on legal proceedings and carry on the business of the company so far as may be necessary for a beneficial winding-up. Without sanction, the liquidator may, inter alias, sell company property, claim against insolvent contributories, raise money on the security of company assets, and so all such things as may be necessary for the winding-up and distribution of assets.

liquidators

Liquidators are the officer appointed when a company goes into winding-up or liquidation who has responsibility for collecting in all of the assets of the company and settling all claims against the company before putting the company into dissolution. In most jurisdictions, some liquidators' powers are defined by statute. The liquidators would normally require sanction to pay creditors and to make compromises or arrangement with creditors. Without sanction (unless it is a compulsory winding-up) the liquidators may carry on legal proceedings and carry on the business of the company so far as may be necessary for a beneficial winding-up. Without sanction, the liquidators may, inter alias, sell company property, claim against insolvent contributories, raise money on the security of company assets, and so all such things as may be necessary for the winding-up and distribution of assets.

monitor disposal

Computer monitors may contain toxic phosphors within the glass envelope. The glass envelopes of modern CRTs may be made from heavily leaded glass, which represent an environmental hazard. Indirectly heated vacuum tubes (including CRTs) use barium compounds and other reactive materials in the construction of the cathode and getter assemblies; normally this material will be converted into oxides upon exposure to the air, but care should be taken to avoid contact with the inside of all broken tubes. In some jurisdictions, discarded CRTs are regarded as toxic waste. In October 2001, the United States Environmental Protection Agency created rules stating that CRTs must be brought to special recycling places. In November 2002, the EPA began fining companies that disposed of CRTs through landfills or incineration. Regulatory agencies, local and statewide, monitor the disposal of CRTs and other computer equipment. monitor disposal is hard

Nationwide

Nationwide is affecting the whole of a nation. Worldwide is spanning the world.

Nature

Nature, in the broadest sense, is equivalent to the natural world, physical universe, material world or material universe. "Nature" refers to the phenomena of the physical world, and also to life in general. Manufactured objects and human interaction are not considered part of nature unless qualified in ways such as "human nature" or "the whole of nature". Nature is generally distinguished from the supernatural. It ranges in scale from the subatomic to the galactic. Within the various uses of the word today, "nature" may refer to the general realm of various types of living plants and animals, and in some cases to the processes associated with inanimate objects – the way that particular types of things exist and change of their own accord, such as the weather and geology of the Earth, and the matter and energy of which all these things are composed. It is often taken to mean the "natural environment" or wilderness – wild animals, rocks, forest, beaches, and in general those things that have not been substantially altered by human intervention, or which persist despite human intervention. This more traditional concept of natural things which can still be found today implies a distinction between the natural and the artificial, with the latter being understood as that which has been brought into being by a human or human-like consciousness or mind.

Network Hardware

Networking hardware typically refers to equipment facilitating the use of a computer network. Typically, this includes routers, switches, hubs, gateways, access points, network interface cards, network bridges, modems, ISDN adapters, firewalls and other related hardware. The most common kind of networking hardware today is copper-based Ethernet adapters, helped largely by its standard inclusion on most modern computer systems. Wireless networking has become increasingly popular, however, especially for portable and handheld devices. Other hardware prevalent within computer networking is datacenter equipment (such as file servers, database servers and storage areas), network services (such as DNS, DHCP, email etc) as well as other specific network devices such as content delivery. Other diverse devices which may be considered Networking hardware include mobile phones, PDAs and even modern coffee machines. As technology grows and IP-based networks are integrated into building infrastructure and household utilities, network hardware becomes an ambiguous statement owing to the increasing number of 'network capable' endpoints.

Ozone depletion

Ozone depletion describes two distinct, but related observations: a slow, steady decline of about 4 percent per decade in the total amount of ozone in Earth's stratosphere since the late 1970s; and a much larger, but seasonal, decrease in stratospheric ozone over Earth's polar regions during the same period. The latter phenomenon is commonly referred to as the ozone hole. In addition to this well-known stratospheric ozone depletion, there are also tropospheric ozone depletion events, which occur near the surface in polar regions during spring. The detailed mechanism by which the polar ozone holes form is different from that for the mid-latitude thinning, but the most important process in both trends is catalytic destruction of ozone by atomic chlorine and bromine. The main source of these halogen atoms in the stratosphere is photodissociation of chlorofluorocarbon (CFC) compounds, commonly called freons, and of bromofluorocarbon compounds known as halons. These compounds are transported into the stratosphere after being emitted at the surface. Both ozone depletion mechanisms strengthened as emissions of CFCs and halons increased.

ozone hole

The Antarctic ozone hole is an area of the Antarctic stratosphere in which the recent ozone levels have dropped to as low as 33% of their pre-1975 values. The ozone hole occurs during the Antarctic spring, from September to early December, as strong westerly winds start to circulate around the continent and create an atmospheric container. Within this polar vortex, over 50% of the lower stratospheric ozone is destroyed during the Antarctic spring. As explained above, the overall cause of ozone depletion is the presence of chlorine-containing source gases (primarily CFCs and related halocarbons). In the presence of UV light, these gases dissociate, releasing chlorine atoms, which then go on to catalyze ozone destruction. The Cl-catalyzed ozone depletion can take place in the gas phase, but it is dramatically enhanced in the presence of polar stratospheric clouds (PSCs). These polar stratospheric clouds form during winter, in the extreme cold. Polar winters are dark, consisting of 3 months without solar radiation (sunlight). Not only lack of sunlight contributes to a decrease in temperature but also the polar vortex traps and chills air. Temperatures hover around or below -80 °C. These low temperatures form cloud particles and are composed of either nitric acid (Type I PSC) or ice (Type II PSC). Both types provide surfaces for chemical reactions that lead to ozone destruction

Photovoltaics

Photovoltaics (PV) is the field of technology and research related to the application of solar cells for energy by converting sunlight directly into electricity. Due to the growing need for solar energy, the manufacture of solar cells and photovoltaic arrays has expanded dramatically in recent years. Photovoltaic production has been doubling every two years, increasing by an average of 48 percent each year since 2002, making it the world’s fastest-growing energy technology. At the end of 2007, according to preliminary data, cumulative global production was 12,400 megawatts. Roughly 90% of this generating capacity consists of grid-tied electrical systems. Such installations may be ground-mounted (and sometimes integrated with farming and grazing) or built into the roof or walls of a building, known as Building Integrated Photovoltaic or BIPV for short. Financial incentives, such as preferential feed-in tariffs for solar-generated electricity, and net metering, have supported solar PV installations in many countries including Germany, Japan, and the United States.

Plants

Plants are living organisms belonging to the kingdom Plantae. They include familiar organisms such as trees, herbs, bushes, grasses, vines, ferns, mosses, and green algae. About 350,000 species of plants, defined as seed plants, bryophytes, ferns and fern allies, are estimated to exist currently. Aristotle divided all living things between plants (which generally do not move), and animals (which often are mobile to catch their food). In Linnaeus' system, these became the Kingdoms Vegetabilia (later Metaphyta or Plantae) and Animalia (also called Metazoa). Since then, it has become clear that the Plantae as originally defined included several unrelated groups, and the fungi and several groups of algae were removed to new kingdoms. However, these are still often considered plants in many contexts, both technical and popular. When the name Plantae or plants is applied to a specific taxon, it is usually referring to one of three concepts. From smallest to largest in inclusiveness, these three groupings are: Land plants, also known as Embryophyta or Metaphyta. As the narrowest of plant categories, this is further delineated below. Green plants - also known as Viridiplantae, Viridiphyta or Chlorobionta - comprise the above Embryophytes, Charophyta (i.e., primitive stoneworts), and Chlorophyta (i.e., green algae such as sea lettuce). It is this clade which is mainly the subject of this article. Archaeplastida - also known as Plantae sensu lato, Plastida or Primoplantae - comprises the green plants above, as well as Rhodophyta (red algae) and Glaucophyta (simple glaucophyte algae). As the broadest plant clade, this comprises most of the eukaryotes that eons ago acquired their chloroplasts directly by engulfing cyanobacteria.

Process flow diagram

A process flow diagram (PFD) is a diagram commonly used in chemical and process engineering to indicate the general flow of plant processes and equipment. The PFD displays the relationship between major equipment of a plant facility and does not show minor details such as piping details and designations. Another commonly-used term for a PFD is a flowsheet

Programs

In practical terms, a computer program might include anywhere from a dozen instructions to many millions of instructions for something like a word processor or a web browser. A typical modern computer can execute billions of instructions every second and nearly never make a mistake over years of operation. Large computer programs may take teams of computer programmers years to write and the probability of the entire program having been written completely in the manner intended is unlikely. Errors in computer programs are called bugs. Sometimes bugs are benign and do not affect the usefulness of the program, in other cases they might cause the program to completely fail (crash), in yet other cases there may be subtle problems. Sometimes otherwise benign bugs may be used for malicious intent, creating a security exploit. Bugs are usually not the fault of the computer. Since computers merely execute the instructions they are given, bugs are nearly always the result of programmer error or an oversight made in the program's design. In most computers, individual instructions are stored as machine code with each instruction being given a unique number (its operation code or opcode for short). The command to add two numbers together would have one opcode, the command to multiply them would have a different opcode and so on. The simplest computers are able to perform any of a handful of different instructions, the more complex computers have several hundred to choose from—each with a unique numerical code. Since the computer's memory is able to store numbers, it can also store the instruction codes. This leads to the important fact that entire programs (which are just lists of instructions) can be represented as lists of numbers and can themselves be manipulated inside the computer just as if they were numeric data. The fundamental concept of storing programs in the computer's memory alongside the data they operate on is the crux of the von Neumann, or stored program, architecture. In some cases, a computer might store some or all of its program in memory that is kept separate from the data it operates on. This is called the Harvard architecture after the Harvard Mark I computer. Modern von Neumann computers display some traits of the Harvard architecture in their designs, such as in CPU caches.

Project control systems

Project control is that element of a project that keeps it on-track, on-time, and within budget. Project control begins early in the project with planning and ends late in the project with post-implementation review, having a thorough involvement of each step in the process. Each project should be assessed for the appropriate level of control needed: too much control is too time consuming, too little control is very risky. If project control is not implemented correctly, the cost to the business should be clarified in terms of errors, fixes, and additional audit fees. Control systems are needed for cost, risk, quality, communication, time, change, procurement, and human resources. In addition, auditors should consider how important the projects are to the financial statements, how reliant the stakeholders are on controls, and how many controls exist. Auditors should review the development process and procedures for how they are implemented. The process of development and the quality of the final product may also be assessed if needed or requested. A business may want the auditing firm to be involved throughout the process to catch problems earlier on so that they can be fixed more easily. An auditor can serve as a controls consultant as part of the development team or as an independent auditor as part of an audit.

Project Management

Project Management is the discipline of planning, organizing, and managing resources to bring about the successful completion of specific project goals and objectives. A project is a finite endeavor—having specific start and completion dates—undertaken to create a unique product or service which brings about beneficial change or added value. This finite characteristic of projects stands in sharp contrast to processes, or operations, which are permanent or semi-permanent functional work to repetitively produce the same product or service. In practice, the management of these two systems is often found to be quite different, and as such requires the development of distinct technical skills and the adoption of separate management philosophy, which is the subject of this article. The primary challenge of project management is to achieve all of the project goals and objectives while adhering to classic project constraints—usually scope, quality, time and budget. The secondary—and more ambitious—challenge is to optimize the allocation and integration of inputs necessary to meet pre-defined objectives. A project is a carefully defined set of activities that use resources (money, people, materials, energy, space, provisions, communication, motivation, etc.) to achieve the project goals and objectives.

recycle symbol

The universal recycling symbol is an internationally-recognized symbol used to designate recyclable materials. It is composed of three chasing arrows that form a Möbius strip or unending loop.

Recycling criticism

Does recycling Save energy? There is controversy on just how much energy is saved through recycling. The EIA states on its website that "a paper mill uses 40 percent less energy to make paper from recycled paper than it does to make paper from fresh lumber." Critics often argue that in the overall processes, it can take more energy to produce recycled products than it does to dispose of them in traditional landfill methods. This argument is followed from the curbside collection of recyclables, which critics note is often done by a second waste truck in addition to the truck that picks up the regular trash. It is difficult to determine the exact amount of energy consumed in waste disposal processes. How much energy is used in recycling depends largely on the type of material being recycled and the process used to do so. Aluminum is generally agreed to use far less energy when recycled rather than being produced from scratch. The EPA states that "recycling aluminum cans, for example, saves 95 percent of the energy required to make the same amount of aluminum from its virgin source, bauxite." Economist Steven Landsburg has suggested that the sole benefit of reducing landfill space is trumped by the energy needed and resulting pollution from the recycling process. Others, however, have calculated through life cycle assessment that producing recycled paper uses less energy and water than harvesting, pulping, processing, and transporting virgin trees. By using less recycled paper, additional energy is needed to create and maintain farmed forests until these forests are as self-sustainable as virgin forests. Public policy analyst James V. DeLong points out that recycling is a manufacturing process and many of the methods use more energy than they save. In addition to energy usage, he notes that recycling requires capital and labor while producing some waste. These processes need to be more efficient than production from original raw material and/or traditional garbage disposal in order for recycling to be the superior method. Does Recycling Save money? The amount of money actually saved through recycling is proportional to the efficiency of the recycling program used to do it. The Institute for Local Self-Reliance argues that the cost of recycling depends on various factors around a community that recycles, such as landfill fees and the amount of disposal that the community recycles. It states that communities start to save money when they treat recycling as a replacement for their traditional waste system rather than an add-on to it and by "redesigning their collection schedules and/or trucks." In many cases the cost of recyclable materials also exceeds the cost of raw materials. Virgin plastic resin costs 40% less than recycled resin. In a 1996 article for The New York Times, John Tierney argued that it costs more money to recycle the trash of New York City than it does to dispose of it in a landfill. Tierney argued that the recycling process employs people to do the additional waste disposal, sorting, inspecting, and many fees are often charged because the processing costs used to make the end product are often more than the price gained from its sale.

Sarbanes-Oxley

The Sarbanes-Oxley Act of 2002 can be known as the Public Company Accounting Reform and Investor Protection Act of 2002. Sarbanes-Oxley Act is commonly called SOX or Sarbox. SOX is a United States federal law enacted in response to a number of major corporate and accounting scandals including those affecting Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom. These scandals, which cost investors billions of dollars when the share prices of the affected companies collapsed, shook public confidence in the nation's securities markets. Sarbanes-Oxley is named after sponsors Senator Paul Sarbanes and Representative Michael G. Oxley. Auditor conflicts of interest: Prior to SOX, auditing firms, the primary financial "watchdogs" for investors, also performed significant non-audit or consulting work for the companies they audited. Many of these consulting agreements were far more lucrative than the auditing engagement. This presented at least the appearance of a conflict of interest. For example, challenging the company's accounting approach might damage a client relationship, conceivably placing a significant consulting arrangement at risk, damaging the auditing firm's bottom line.

Software as a Service

Software as a Service is a model of software deployment where an application is hosted as a service provided to customers across the Internet. By eliminating the need to install and run the application on the customer's own computer, SaaS alleviates the customer's burden of software maintenance, ongoing operation, and support. Conversely, customers relinquish control over software versions or changing requirements; moreover, costs to use the service become a continuous expense, rather than a single expense at time of purchase. Using SaaS also can conceivably reduce that up-front expense of software purchases, through less costly, on-demand pricing. SaaS lets software vendors control and limit use, prohibits copies and distribution, and control all derivative versions of their software. This centralized control often allows the vendor to establish an ongoing revenue stream. The SaaS software vendor may host the application on its own web server, or this function may be handled by a third-party application service provider (ASP). This way, end users may reduce their investment on server hardware too.

Solar Energy

Solar energy refers to the utilization of the radiant energy from the Sun. Solar power is used interchangeably with solar energy, but refers more specifically to the conversion of sunlight into electricity, either by photovoltaics and concentrating solar thermal devices, or by one of several experimental technologies such as thermoelectric converters, solar chimneys or solar ponds. Solar energy and shading are important considerations in building design. Thermal mass is used to conserve the heat that sunshine delivers to all buildings. Daylighting techniques optimize the use of light in buildings. Solar water heaters heat swimming pools and provide domestic hot water. In agriculture, greenhouses expand growing seasons and pumps powered by solar cells (known as photovoltaics) provide water for grazing animals. Evaporation ponds are used to harvest salt and clean waste streams of contaminants. Solar distillation and disinfection techniques produce potable water for millions of people worldwide. Simple applications include clotheslines and solar cookers which concentrate sunlight for cooking, drying and pasteurization. More sophisticated technologies concentrate sunlight for high-temperature material testing, metal smelting and industrial chemical production. A range of experimental solar vehicles provide ground, air and sea transportation.

Solar Hot Water

Solar hot water systems use sunlight to heat water. In low geographical latitudes (below 40 degrees) from 60 to 70% of the domestic hot water use with temperatures up to 60 °C can be provided by solar heating systems. The most common types of solar water heaters are evacuated tube collectors and glazed flat plate collectors (34%) generally used for domestic hot water; and unglazed plastic collectors (21%) used mainly to heat swimming pools. As of 2007, the total installed capacity of solar hot water systems is approximately 154 GW. China is the world leader in their deployment with 70 GW installed as of 2006 and a long term goal of 210 GW by 2020. Israel is the per capita leader in the use of solar hot water systems with 90% of homes using them. In the United States, Canada and Australia heating swimming pools is the dominant application of solar hot water with an installed capacity of 18 GW as of 2005.

Solar Power Pool

In the United States heating swimming pools is the dominant application of solar hot water. The Solar powered pool is another way to go green. Solar power hot water systems use sunlight to heat water for swimming pools. A swimming pool, swimming bath, wading pool, or simply a pool, is an artificially enclosed body of water intended for swimming or water-based recreation. There are many standard sizes; the largest and deepest is the Olympic size. A pool can be built either above or in the ground, and from materials such as metal, plastic or concrete. Pools that may be used by many people or by the general public are called public, while pools used exclusively by a few people or in a home are called private. Many health clubs, fitness centers and private clubs have public pools used mostly for exercise. Many hotels and massage parlors have public pools for relaxation. Hot tubs and spas are pools with hot water, used for relaxation or therapy, and are common in homes, hotels, clubs and massage parlors. Swimming pools are also used for diving, other sports, and training of lifeguards and astronauts. Pools must be sanitized to prevent growth and spread of bacteria, viruses, algae and insect larvae that can cause disease. This is done by using filters and chemical disinfectants such as chlorine, bromine or mineral sanitizers.

Solar Power

Solar power is utilization of the radiant energy from the Sun. Either by photovoltaics and concentrating solar thermal devices, or by one of several experimental technologies such as thermoelectric converters, solar chimneys or solar ponds. Solar power and shading are important considerations in building design. Thermal mass is used to conserve the heat that sunshine delivers to all buildings. Daylighting techniques optimize the use of light in buildings. Solar power water heaters heat swimming pools and provide domestic hot water. In agriculture, greenhouses expand growing seasons and pumps powered by solar cells (known as photovoltaics) provide water for grazing animals. Evaporation ponds are used to harvest salt and clean waste streams of contaminants.

SOX and information technology

The financial reporting processes of many companies depend to some extent on IT systems. Therefore, Information technology controls that specifically address financial risks may be within the scope of a SOX 404 assessment. Chief information officers are typically responsible for the IT organization and IT personnel may be directly involved in SOX compliance efforts. The SOX 404 guidance requires the usage of an internal control framework, such as the COSO framework. The IT Governance Institute's "COBIT: Control Objectives of Information and Related Technology" is also used by many companies as a framework supporting IT SOX 404 efforts. However, there are certain aspects of COBIT that are outside the boundaries of Sarbanes-Oxley regulation. IT application controls (i.e., transaction processing controls) that address specific material misstatement risks are a critical part of the SOX 404 assessment. However, the extent of SOX testing to perform related to IT General Controls (ITGC) has been a topic of contention.[23] By its nature, ITGC has an indirect effect on financial statements. The 2007 SEC guidance states: "...management only needs to evaluate those ITGC that are necessary for the proper and consistent operation of other controls designed to adequately address financial reporting risks." ITGC efforts will likely be carefully scrutinized in light of the new guidance, which encourages focus on the most critical financial risks.

SOX Section 302: Internal control certifications

Under Sarbanes-Oxley, two separate certification sections came into effect—one civil and the other criminal. 15 U.S.C. § 7241 (Section 302) (civil provision); 18 U.S.C. § 1350 (Section 906) (criminal provision). Section 302 of the Act mandates a set of internal procedures designed to ensure accurate financial disclosure. The signing officers must certify that they are “responsible for establishing and maintaining internal controls” and “have designed such internal controls to ensure that material information relating to the company and its consolidated subsidiaries is made known to such officers by others within those entities, particularly during the period in which the periodic reports are being prepared.” 15 U.S.C. § 7241(a)(4). The officers must “have evaluated the effectiveness of the company’s internal controls as of a date within 90 days prior to the report” and “have presented in the report their conclusions about the effectiveness of their internal controls based on their evaluation as of that date.” Id.. Under both Section 302 and Section 404, Congress directed the SEC to promulgate regulations enforcing these provisions. (See Final Rule: Management’s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports, Release No. 33-8238 (June 5,2003), available at http://www.sec.gov/rules/final/33-8238.htm.) External auditors are required to issue an opinion on whether effective internal control over financial reporting was maintained in all material respects by management. This is in addition to the financial statement opinion regarding the accuracy of the financial statements. The requirement to issue a third opinion regarding management's assessment was removed in 2007.

SOX Section 404: Assessment of internal control

The most contentious aspect of SOX is Section 404, which requires management and the external auditor to report on the adequacy of the company's internal control over financial reporting (ICFR). This is the most costly aspect of the legislation for companies to implement, as documenting and testing important financial manual and automated controls requires enormous effort. Under Section 404 of the Act, management is required to produce an “internal control report” as part of each annual Exchange Act report. See 15 U.S.C. § 7262. The report must affirm “the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting.” 15 U.S.C. § 7262(a). The report must also “contain an assessment, as of the end of the most recent fiscal year of the Company, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.” To do this, managers are generally adopting an internal control framework such as that described in COSO. Both management and the external auditor are responsible for performing their assessment in the context of a top-down risk assessment, which requires management to base both the scope of its assessment and evidence gathered on risk. In late 2006 a new audit standard was proposed by the PCAOB to help alleviate the significant costs of compliance and better focus the assessment on the most critical risk areas. On July 25, 2007, the Public Company Accounting Oversight Board (PCAOB) approved Auditing Standard No. 5 [18] (AS5), which superseded Auditing Standard No 2. (AS2), and has the following key requirements for the external auditor: Assess both the design and operating effectiveness of selected internal controls related to significant accounts and relevant assertions, in the context of material misstatement risks; Understand the flow of transactions, including IT aspects, sufficient enough to identify points at which a misstatement could arise; Evaluate company-level (entity-level) controls, which correspond to the components of the COSO framework; Perform a fraud risk assessment; Evaluate controls designed to prevent or detect fraud, including management override of controls; Evaluate controls over the period-end financial reporting process; Scale the assessment based on the size and complexity of the company; Rely on management's work based on factors such as competency, objectivity, and risk; The auditor is allowed to rely on knowledge from prior audits; Evaluate controls over the safeguarding of assets; and Conclude on the adequacy of internal control over financial reporting. The recently released SEC guidance [19] is generally consistent with the PCAOB's guidance above, only intended for management. After the release of this guidance, the SEC required smaller public companies to comply with SOX Section 404, companies with year ends after December 15, 2007. Smaller public companies performing their first management assessment under Sarbanes-Oxley Section 404 may find their first year of compliance after December 15, 2007 particularly challenging.

SOX Section 802 Criminal Penalties

Section 802(a) of the SOX, 18 U.S.C. § 1519 states: “ Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or influence the investigation or proper administration of any matter within the jurisdiction of any department or agency of the United States or any case filed under title 11, or in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both.

Sun Systems

Sun Microsystems, Inc. is an American vendor of computers, computer components, computer software, and information technology services. Sun systems is headquartered in Santa Clara, California. Sun is located in part of Silicon Valley. Sun Systems is on the former west campus of the Agnews Developmental Center. Sun Microsystems Products include computer servers and workstations based on its own SPARC processors as well as AMD's Opteron and Intel's Xeon processors; storage systems; and, a suite of software products including the Solaris Operating System, developer tools, Web infrastructure software, and identity management applications. Other technologies of note include the Java platform and NFS. Sun is a proponent of open systems in general and UNIX in particular and a major contributor of open source software.

village green

A village green is a common open area which is a part of a settlement. Traditionally, such an area was often common grass land at the centre of a small agricultural settlement, used for grazing and sometimes for community events. Some may also have a pond, originally for watering stock. The green is traditionally at a central location and provides an open-air meeting place for the people of a village, for example at times of celebration, or for public ceremonies. May Day festivities are traditionally located at the green, with the Maypole erected at its centre. The common use of the term village green reflects a perception of a rural, agricultural idyllic past. However the actuality of such locations always has been very wide, and can encompass woodland, moorland, sports grounds, and even — in part — buildings and roads. They may also be positioned far from the centre of the community, especially if the community has moved, or been absorbed into a larger settlement.

Why Go Green

Why to Go Green? The world has a fixed amount of natural resources - some of which are already depleted. So as population growth greatly strains our finite resources, there are fewer resources available. If we intend to leave our children and grandchildren with the same standard of living we have enjoyed, we must preserve the foundation of that standard of living. We save for college educations, orthodontia, and weddings. Go Green is saving saving clean air, water, fuel sources and soil for future generations. Some of the greatest threats to future resources come from things we throw away everyday. Household batteries and electronics often contain dangerous chemicals that may, if sent to a local landfill, leak through the bottom barrier and pollute the groundwater. This can contaminate everything from the soil in which our food grows, to the water which will eventually come out of aquifers and into our tap water. Many of these chemicals cannot be removed from the drinking water supply, nor from the crops that are harvested from contaminated fields. The risks to human health are tremendous. Throwing away items that could be recycled diminishes energy, water and natural resources that could be saved by recycling.

Wi-Fi

Wi-Fi is the trade name for a popular wireless technology used in home networks, mobile phones, video games and more. Wi-Fi is supported by nearly every modern personal computer operating system and most advanced game consoles. The purpose of Wi-Fi is to hide complexity by enabling wireless access to applications and data, media and streams. The main aims of Wi-Fi are the following: make access to information easier ensure compatibility and co-existence eliminate cabling and wiring eliminate switches, adapters, plugs and connectors. National or Computer Liquidation and Computer Liquidation two