释义 |
DictionarySeesoxSaraswati, Dayananda Saraswati, Dayananda (däyənŭn`də särŭs`wətē), 1824–83, Indian religious reformer, founder of the Arya Samaj movement. He was a Brahman from Gujarat who became the major spokesman for the 19th-century Hindu revival that placed exclusive authority in the Vedas. He condemned idol worship, untouchability, child marriage, and the low station of women, which he said were not sanctioned by the Vedas. In 1875 he founded the Arya Samaj [society of nobles] in Bombay (now Mumbai) to spread the doctrines of the newly reinterpreted Vedas. Although he was little concerned with politics, his message reawakened the Hindu traditionalists and reinforced the division between Muslim and Hindu in India.LegalSeeSarbanes-Oxley Act of 2002Sarbanes Oxley Act of 2002
Sarbanes Oxley Act of 2002Legislation passed largely as a result of a number of accounting scandals. Among the many features is the creation of the Public Company Accounting Oversight Board. This board is charged to: The Board shall: 1) register public accounting firms; 2) establish, or adopt, by rule, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for issuers; (3) conduct inspections of accounting firms; (4) conduct investigations and disciplinary proceedings, and impose appropriate sanctions; (5) perform such other duties or functions as necessary or appropriate; (6) enforce compliance with the Act, the rules of the Board, professional standards, and the securities laws relating to the preparation and issuance of audit reports and the obligations and liabilities of accountants with respect thereto; (7) set the budget and manage the operations of the Board and the staff of the Board.Sarbanes Oxley Act of 2002Legislation in the United States, passed in 2002, intended to increase transparency in accounting practices. It was adopted in the wake of a series of scandals involving aggressive accounting on the part of a number of major accounting firms, notably Arthur Andersen. Among other provisions, it created the Public Accounting Oversight Board to regulate accounting firms that provide auditing services. It established and enhanced provisions for auditor independence and financial disclosures to limit potential conflicts of interest. It introduced a requirement that the chief executive officer must sign a corporation's tax return and enhanced punishments for white collar crime. Proponents argue that the Act has increased transparency in public accounting, while critics contend that it has driven business outside the United States. |