Search

Sarbanes-Oxley : the insurance company perspective

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000nab a2200000 i 4500</leader>
    <controlfield tag="001">MAP20071506956</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20080418125322.0</controlfield>
    <controlfield tag="008">050706e20050401usa||||    | |00010|eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">212</subfield>
    </datafield>
    <datafield tag="100" ind1="1" ind2=" ">
      <subfield code="0">MAPA20080314309</subfield>
      <subfield code="a">Augustinos, Theodore P.</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Sarbanes-Oxley : the insurance company perspective</subfield>
      <subfield code="c">Theodore P. Augustinos</subfield>
    </datafield>
    <datafield tag="520" ind1="8" ind2=" ">
      <subfield code="a">Much have been written about the Sarbanes-Oxley Act of 2002, which was enacted in response to the first wave of recent corporate scandals. The cost related to this legislation and the burdens imposed on corporate America have been historic. But has it been worthwhile?. This article reviews some of the cost and burdens imposed on American businesses, particularly in the insurance industry, and considers their affectiveness, reasonableness and, in some cases, redundancy</subfield>
    </datafield>
    <datafield tag="650" ind1="0" ind2="1">
      <subfield code="0">MAPA20080590567</subfield>
      <subfield code="a">Empresas de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1="0" ind2="1">
      <subfield code="0">MAPA20080585563</subfield>
      <subfield code="a">Gestión financiera</subfield>
    </datafield>
    <datafield tag="650" ind1="0" ind2="1">
      <subfield code="0">MAPA20080584351</subfield>
      <subfield code="a">Control de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080586034</subfield>
      <subfield code="a">Ley Sarbanes-Oxley</subfield>
    </datafield>
    <datafield tag="650" ind1="0" ind2="1">
      <subfield code="0">MAPA20080552701</subfield>
      <subfield code="a">Solvencia</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080568863</subfield>
      <subfield code="a">Estados Unidos</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080615703</subfield>
      <subfield code="a">Transparencia financiera</subfield>
    </datafield>
    <datafield tag="773" ind1="0" ind2=" ">
      <subfield code="t">Risk management </subfield>
      <subfield code="d">New York</subfield>
      <subfield code="g">Vol. 52, nº 4, April 2005 ; p. 14-20</subfield>
    </datafield>
  </record>
</collection>