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Social and Behavioral Sciences Commons™
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Articles 1 - 3 of 3
Full-Text Articles in Social and Behavioral Sciences
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty and Research Publications
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal material weaknesses due to inadequate disaster recovery planning. According to the authors, Section 404 applies to public companies with over $75 million in public float. They advise that auditors evaluating internal control over financial reporting must consider key information technology-related risks and controls that affect financial reporting, including issues related to disaster recovery planning.
Stakeholder Contributions To Container Port Capacity: A Survey Of Port Authorities, Michael J. Maloni, Eric C. Jackson
Stakeholder Contributions To Container Port Capacity: A Survey Of Port Authorities, Michael J. Maloni, Eric C. Jackson
Faculty and Research Publications
Given recent concerns about North American port congestion, this paper examines stakeholder involvement in expanding port capacity to meet significant volume growth. North American container port authorities were surveyed to identify key capacity factors and subsequent participation requirements by stakeholders such as terminal operators, longshore labor, railroads, steamship lines, truckers, and government. The resulting analysis indicates port frustration with participation currently offered by all stakeholders, especially the federal government and railroads. Such results further validate the requirement for a multi-stakeholder approach to port capacity expansion and suggest the need for national freight policy and planning leadership.
Education And Hispanics In Hypergrowth Areas: The Georgia Question In American Schooling, Robert A. Devillar, Binbin Jiang
Education And Hispanics In Hypergrowth Areas: The Georgia Question In American Schooling, Robert A. Devillar, Binbin Jiang
Faculty and Research Publications
No abstract provided.