INDEX
ABB, Ltd., 657Abertis SA, 875Accenture, URL 39, 40Accountants in England & Wales, 72Accounting Principles Board Opinion
No. 25, 115Accrual Basis of Accounting: Guidance
for Governments and GovernmentEntities, URL 36
Adam Smith The Wealth of Nations, 123Adelphia, 13–14Advanced Measurement Approach
(AMA), 233, 238, 242, 245, 566,569, 572, 883
Advanced Notice of Proposed RuleMaking (ANPR), 243
AES Corporation, 659Aggressive nongovernmental
organizations (NGOs), 394Agricultural Bank of China, URL 56Ahold, 14AICPA, 74Air Commerce Act of 1926 (U.S.), 548A-IRB, 243Airline Deregulation Act of 1978, 547Allen, Charles, URL 84–87, 90Allied Irish Bank, URL 85, 88American Accounting Association, 66American Bar Association’s Model
Business Corporation Act, 907American Depositary Receipt (ADR),
843, 718, 948American Institute of Certified Public
Accountants, 66, 71AML/CFT, URL 65, 69ANSI/UL 2601-1, 477, 478Anti-Boycott Laws (U.S.), 458Anticorruption and Transparency (ACT),
653
Anti-Money Laundering (AML) (Mexico),839, 851
Anti-Money Laundering Act (AMLA) of2001 (Maylasia), URL 66
Apex Silver Mines, 657Approvals Institute for
Telecommunications Equipment(JATE) (Japan), 444
Approved Manufacturer List (AML), 345,346
Aquinas, Thomas, Summa Theologica,112
Argentina Comision Nacional deComunicaciones (CNC), 455
Argentina Direccion Nacional deComercio Interior (DNCI), 445
Argus, Don, URL 84, 85Aristotle’s Politics, 122, 134Arjan Auto, 411, 412Aron, Ravi, 95Arsenic in Wood Products (Chemical
Phase Out), 431Arthur Andersen, 162AS 8015-2005, 155, 164–166AS/NZ 4360 Risk Management standard,
44, 49, 62Asian Corporate Governance Association
(ACGA), 671, 672, 679, 680, 682,684, 716, 717, 718, 728
Asian Development Bank, 663, 673, 675,684, 720, 729
Asia-Pacific Economic Cooperation(APEC), 653, 661, 662, 664, 665,678, 683, 684, 840
Asset Management Association, 613Association Francaise des Entreprises
Privees (AFEP) (France), 774, 769,773–775, 777
Association of British Insurers (ABI),214–216, 222, 226, 227
957
COPYRIG
HTED M
ATERIAL
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958 INDEX
Association of Certified Fraud Examiners,74
ASX Corporations Act, 696–698, 705,706
ASX, 685, 686, 690, 696–701, 705, 706,708
AT&T, 531Audit Standard No. 2, PCAOB, (AS2)
(US), 22–24, 100, 907, 908,917–919, 923, 943
Audit Standare No. 5 PCAOB (AS5)(US), 5, 23, 913, 915, 916
Auditor Oversight Commission(Abschlusspruferaufsichtkommission,APAK) (Germany), 787, 788
Australia and New ZealandCommunications and MediaAuthority (ACMA), 446
Australia/New Zealand Risk ManagementStandard 4360, 73
Australian Prudential and RegulatoryAuthority (APRA 2004), URL 82,85–90, 94
Australian Stock Exchange (ASX)Corporate Governance Council, 510,685, 690
Automobile Industry Action Group(AIAG), 376
Banca d’Italia, 819, 825Bank for International Settlements (BIS),
8, 24, 160, 554, 561, 613Bank Negara Malaysia, URL 65, 67, 70Bank of China (BOC), URL 56Bank of Credit and Commerce
International (BCCI) and MaxwellCommunications, 155
Bank of Credit and CommerceInternational (BCCI), 135, 555
Bank of England, 897Bank of Spain, 883Bank Secrecy Act (U.S.), 452Bankruptcy Law (Brazil), 734Barings Bank, 214, 555Basel Accord, 554, 556, 557, 559
Basel Committee on Banking Supervision(BCBS), 214, 229, 234, 229, 609,611
Basel I, 243, 561, 566, 568, 616Basel II, 2, 8, 9, 16, 24, 25, 27, 194, 195,
214–216, 234, 246, 238, 242–245,256, 234, 236, 238, 242–245, 256,269, 561, 564–569, 571, 572, 574,575, 568, 616, 883
Basic Indicator Approach (BIA), 233,238, 569
Bayuk, Jennifer, 100, 101Becker, Gary, 136Benevolent Loans (Qard Hassan), 577,
587Bentham, Jeremy, 123Berle, Adolf Augustus, and Means,
Gardiner C. “The ModernCorporation and Private Property,” 3
Bhopal Gas Tragedy, 405BHP, URL 84, 85, 87BilKoG (Bilanzkontrollgesetz) (Germany),
788, 789Bill 198 (Canada), 743–746, 748, 752,
753Bill of Materials (BOM), 345, 346BilReG (Bilanzrechtsreformgesetz)
(Germany), 786, 787, 789Biobarriers (Environmental
Biotechnology), 418, 421Biofiltration (Environmental
Biotechnology), 418Biolixiviation (Environmental
Biotechnology), 418, 421Bioremediation (Environmental
Biotechnology), 413, 418–421,423
Bioventilation (EnvironmentalBiotechnology), 418, 421
Bisphenol A (Banned Substances), 397Black Economic Empowerment (BEE)
Charter (South Africa), URL 79, 80Bonds (Sukuk), 577, 587Brazil Agencia Nacional de
Telecomunicacoes (ANATEL),445
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INDEX 959
Brazil Instituto Nacional de Metrologia,Normalizacao e Qualidade Industria(INMETRO), 445
Brazilian Securities and ExchangeCommission (CVM), 734–738, 740
Brominated Flame Retardants (BFRs)(Chemical Phase Out), 431
Brundtland Commission, 524BS 77799, 169–179, 339Budgetary Principles Act of 1969
(Haushaltsgrundsaetzegesetz)(Germany), URL 40–41
Bullet-Dodging, 112, 113Bureau of Industry and Security (BIS)
(US), 458, 459, 461Bush, George W, 23Business Process Modeling (BPM), 218,
223, 226
CAC-40 (France), 769–771, 875Cadbury Committee’s Report (India), 802Cadmium (Hazardous Substance), 370,
371Calder-Moir Framework, 165California Integrated Waste Management
Board (CIWMB), 433California Senate Bill 1386, 452California’s Electronic Waste Recycling
Act (EWRA), 433Calvin, John, 112Canada ISO 13485-98, 481Canadian Institute of Chartered
Accountants (CICA), 72, 746Canadian Public Accounting Board
(CPAB),Capgemini, URL 39Capital Market Law, 724, 728Cargo Preference Act of 1904 (US), 545Caribbean Financial Action Task Force,
849CB Scheme, 445, 449CE Mark (EU), 482Central Bank of Brazil, 734Central Bank of Malaysia, Bank Negara
Malaysia (BNM), URL 65, 66
Central Economics Management Institute,671
Central Intelligence Agency (US), 712Centre for the Study of Financial
Innovation (CSFI), 620Certified Public Accountant Law (Japan),
832Chaebol (South Korean), 868–874Chamber of Commerce and Industry
(Vietnam), 671Chaney, Michael, URL 86, 87Chartered Institute of Public Finance and
Accountancy (UK), URL 48, 54Chicago Mercantile Exchange (CME),
105, 106, 110Chile Subsecretarıa de
Telecomunicaciones (SUBTEL), 446Chile Superintendence of Electricity and
Combustion (SEC), 446China Banking Regulatory Commission
(CBRC), URL 55, 58, 59China Compulsory Certification (CCC),
444China Construction Bank (CCB), URL 56China Ministry of Information Industry
(MII), 444China National Development and Reform
Commission (NDRC), 387China RoHS, 349China Securities Regulatory Commission
(CSRC), 766China State Environmental Protection
Administration (SEPA), 382–384,386
China State Radio Regulation Committee(SRRC), 444
China’s State Food and DrugAdministration (SFDA), 482
Chinese Corporate Law of 1993, 762Chromium (Hazardous Substance), 370Ciber/Archstone Consulting, 338, 342Cicutto, Frank, URL 84–86, 89, 90Cirio (Italy), 819City of London Corporation, 620, 624,
912, 943Civil Aeronautics Act of 1938 (U.S.), 548
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960 INDEX
Civil Code of the Ottoman state, 579, 595Civil Law on Financial Reporting (The
Netherlands), URL 45Clause 49 (India), 797, 798, 800–802,
806, 807Clean Air Act (US), 533Clientelism, 135, 141Closer Economic Partnership
Arrangement (CEPA), 520, 529Coal, Iron, and Steel Industry
Co-Determination Act (Germany),783
CobiT 4.x, 181, 182, 184–188Code of Conduct (Italy), 822, 825Code of Corporate Governance (CCG)
(Philippines), 672Code of Corporate Governance (Latin
America), 854Code of Corporate Governance (Nigeria),
604Code of Federal Regulations (CFR), 475,
476, 477, 480, 484Code of Good Corporate Governance
(Indonesia), 713, 723Cohen Commission, 66, 67Colombia and Ecuador Comision de
Regulacion de Telecomunicaciones(CRT), 446
Combined Code (UK), 160, 885, 886,889, 890, 893
Commercial Law (Japan), 829–831, 833Commission Nationale de l’Informatique
et des Libertes (CNIL) (France), 778Committee of European Banking
Supervisors (CEBS), 97, 101Committee of Sponsoring Organizations
(COSO), 1, 8–10, 17, 18, 21, 22, 33,36, 37, 193, 196, 241, 301, 304–306,321, 322, 301, 517, 570, 743, 746,751–753, 822, 834, 838, 913, 914,915
Committee on AccountingPronouncements (CPC), 741
Committee on Corporate Laws of theAmerican Bar Association, 925, 933
Committee to Project Journalists (Russia),856
Communications Act of 1934 (US), 531Companies Act in 2003 (India), 816Companies Act of 1956 (India), 810–812,
814, 816Company Law (Brazil), 733–737Company Law (Indonesia), 718, 721, 724,
727, 728Competition Commission (India), 809Compliance Assurance System (CAS),
347, 348Compound Documents, 263Computer Fraud and Abuse Act (U.S.),
452Computer Security Act of 1987, 18Computer-Intensive Knowledge Discovery
and Data Mining (KDD), 126, 127Conformity Assessment Bodies (CABs),
448Congressional Office of Technology
Assessment (1995), 427, 428Consolidated Act of Local Authorities
(Italy), URL 44Consolidated Code (France), 769, 773,
775Consolidated List and Gazette Orders
(Maylasia), URL 70Consumer Product Safety Commission
(US), 495Control Charts, 208, 210, 211Control Objectives for Information and
Related Technology (CobiT), 41, 61,64, 100, 164, 181, 182, 184–186,188, 301, 322, 323, 477, 479, 484,574
Corporate Governance Act (Japan), 326Corporate Governance and Financial
Reporting Centre (CGFRC),665–668, 670, 715
Corporate Law (Japan), 827–834, 838Corporate Tax Law (Japan), 827, 830, 831Corruption perception index (CPI), 124,
125COSO 1991, 68, 305–306COSO 1992, 65, 68, 70–75, 164
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INDEX 961
COSO ERM, 68, 215, 231, URL 6COSO Guidance for Smaller Public
Companies (SPC), 55, 68Cotation Assistee en Continu (France),
769Credit Lyonnais Corporate Governance
Index, 665Criteria of Control Board (CoCo), 743,
746, 747, 749, 751–753CSR, 524–526Customs and Border Protection (CBP)
(U.S.), 458, 459, 461, 473Customs Modernization Act (U.S.), 468Customs Trade Partnership Against
Terrorism (CT/PAT), 457, 458, 461
Dae-jung, Kim, 867Daewoo (South Korea), 872DaimlerChrysler AG, 659, 660Data Protection Directive, 502Database Administrator (DBA), 327,
336–338, 340, 341Department of Commerce (DOC), 458,
459, 654Department of Defense (DOD), 545Department of Homeland Security (DHS)
(US), 458, 459Department of Trade and Industry (UK),
346Department of Transportation (DOT)
(US), 458, 459, 470, 538, 539, 541,549
Deposits (Wadiah), 577, 584Descriptive Statistics, 204, 206, 207, 210Design for Environment (DfE), 400Digital Assets Management (DAM), 263Directive 2000/13/EC, 496Directive on Data Protection of 1995
(EU), 453Directorate General of Posts and
Telecommunications (DGPT)(Vietnam), 445
Directors and Officers (D&O) Coverage,941
Disney Case, 935, 936DMADV, 202
DMAIC, 202, 203Document Imaging, 262Document-Centric Collaboration, 262Donkers, Robert, 396Draft Notice of Proposed Rulemaking
(NPR), 233, 243–247, 249, 251, 253Drug Pedigree Rule (US), 470Duke University, 338, 342Duma (Russia), 856, 863, 864
Eco-Rio in 1992, 414Eco-Stockholm in 1972, 414EDGAR, 357EDHEC Risk and Asset Management
Research Center, 571Egmont Group, 849EK Mark (Korea), 445Electrical Appliance and Material Safety
Law (Japan), 444Electromagnetic Compatibility (EMC),
441Electromagnetic interference (EMI), 399Electronic Communications Privacy Act
(U.S.), 452Elizabeth Economy (U.S.), 380Enhanced Business Reporting
Consortium, 364Enron Scandal, 6, 8, 9, 12–14, 27, 35,
119, 156, 159, 162, 156, 159, 162,662, 663, 910–912, 925, 930, 933,936, 942
Enterprise Content Management (ECM),259, 261
Enterprise Risk Management (ERM), 1, 9,17, 18, 37, 70, 193, 302
Environmental Crime Law, 414EPA, 427–432, 435–438, 533Equivalence, 26ERM, 301, 302, 304, 305EU Directive 2006/48/EC, 569EuP, the Energy-using Products directive
(2005/32/EC), 396European Agency for the Evaluation of
Medical Product (EMEA), 481, 482,484
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962 INDEX
European Commission (EC)’s FinancialServices Action Plan (FSAP), 562
European Commission Directives2002/95/EC, 524
European Commission’s EnvironmentDG5 (Directorate-General), 394
European Data Privacy Directive, 326European Egg Consortium (EEC), 497,
499European Environmental Agency (EEA
1999), 417European System of Economic
Accounts—Council Regulation (EC)No. 2223/96, URL 36
European Union (EU), 394–397, 402,498, 499, 502
European Union Council Directive90/313/EEC, 486
European Union RAPEX, 499Expected Operational Loss (EOL), 252,
253eXtensible Business Reporting Language
(XBRL), 353–365External Operational Loss Event Data,
233, 245, 249, 250, 253Exxon Valdez, 418
Fabrication Finance (Istisna’a), 577, 586,593
Facial-Recognition Software, 456Faidah (Interest), 581Failure Modes and Effects Analysis
(FMEA), 217, 218Fair Credit Reporting Act (U.S.), 452Fair Packaging and Labeling Act (US),
496FAS 132R, 118FAS 133, 317FDA’s International Activities
Coordinating Committee (IACC)(US), 481
Federal Accounting Council (Brazil), 738,739
Federal Aviation Administration (FAA)(US), 343, 538, 539, 547
Federal Bureau of Investigation (FBI)(US), 112
Federal Communications Commission(FCC) (US), 343, 443, 445–447,531, 532, 535
Federal Constitution (Brazil), 734Federal Hazardous Materials Law (US),
470Federal Information Security Management
Act of 2002 (FISMA) (US), 477, 478Federal Motor Carrier Safety
Administration (FMCSA) (US),537–539, 541, 542
Federal Railroad Administration (FRA)(US), 538, 539, 541
Federal Reserve SR00–4 (US), 97Federal Rules of Civil Procedure (FRCP)
(US), 18Federal Sentencing Guidelines (FSG)
(US), 68, 645, 652Federated Search, 265Felipe Calderon (Mexico), 840Ferrovial SA, 875Financial Accounting Standards Board
(FASB), 129, 315, 323, 508Financial Accounting Standards Board,
Statement No. 123, 115Financial Action Task Force (FATF), 557,
839, 849, 851, 852, 854Financial Institutions Examination
Council (FFIEC), 161Financial Instruments and Exchange Law
(Japan), 827, 829–834Financial Intelligence Unit (UIF)
(Mexico), 851Financial Measures Act (Spain), 881Financial Modernization Act of 1999
(US), 451Financial Reporting Council (UK), 886,
890Financial Services Authority (FSA) (UK),
583, 596, 597, 617, 621, 622Financial Stability Forum of OECD, 663First Principles of Corporate Governance
for Public Enterprises in India, 802,807
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INDEX 963
Fitch, 235Fleishman-Hillard Research Group, 332Food and Drug Administration (FDA),
343, 475–484, 495, 496, 500, 505Food Security Act of 1985, 546Forbes 40 Wealthiest People in China, 757Foreign Corrupt Practices Act (FCPA)
(US), 458, 650, 653, 659, 843, 844Foreign Intelligence Surveillance Act, 452Foreign Investments (Islamic), 577, 593Form 10-K, 364Forum for Corporate Governance (FCGI)
(Indonesia) (FCGI), 711, 719, 728Freedom of Information Act (FOI) (UK),
489French Monetary and Financial Code,
777, 779
Gazprom (Russia), 857General Accounting Code for Business
Enterprises (Span), URL 46General Accounting Office (GAO) (US),
427General Accounting System (Span), URL
46General Agreement on Tariffs and Trade
(GATT) (Mexico), 840General Agreement on Tariffs and Trade
(GATT) Valuation Code (U.S.), 460General Book of Rules of the Autorite des
Marches Financiers (AMF) (France),769, 771, 776, 777, 779
Generally Accepted Accounting Principles(GAAP), 303, 305, 309, 478
Generally Accepted Auditing Standards(GAAS), 360
Generally Accepted Risk and ControlAssessment Principles (GARCAP),65
Gerais, Minas, 415–417, 421German Accounting Standards (Deutsche
Rechnungslegungstandards, DRS),785, 786, 787
German Accounting Standards Committee(GASC), 785
German Chamber of Public Accountants(Wirtschaftspruferkammer, WPK),787, 788
German Code of Corporate Governance,781
German Commercial Law, 785, 786, 787,URL 43
German Corporate Governance Code(GCGC), 786, 787, 789, 790, 791,792, 793
Germany’s Freedom of Information (FOI),486
Germany’s Packaging Ordinance of 1991,522
Gershon Efficiency Review, URL 49Gibson, Michael, 1GlaxoSmithKline (UK), 893Global Harmonization Task Force
(GHTF), 477, 483, 484Goel, Ran, 524, 529Good Automated Manufacturing Practices
(GAMP), 478, 479Good Manufacturing Practice (GMP),
476, 480–482Google, 267, 268, 271, 272Gordon, Pamela, 395Government Accountability Office (GAO)
(US), 427Gramm-Leach-Bliley Act (GLBA) (US),
128, 451, 452Great Proletarian Cultural Revolution
(China), 755Greenbury and Cadbury Reports (UK),
897Gregory, Holly G., 908, 943Gross National Product (GDP), 631, 634,
755, 756, 758–761, 766Gtech Holdings Corp., 660
Ha Noi Milk of the Joint Stock Company(Vietnam), 671, 672
Harris Interactive, 923Harshad Mehta scam (India), 798, 800Harvard Business School, 77Hawksworthm John, 25, 37
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964 INDEX
Hazard Analysis and Critical ControlPoint (HACCP), 496, 497
HDFC Bank (India), 810Health Products and Food Branch
(HPFB), 481HealthSouth, 13, 14Heidrick & Struggles (Span), 876, 878,
884Heidrick & Struggles, 771, 779Higgs Report (UK), 897Histogram, 204, 207Holy Qur’an, 578, 597Hong Kong Office of the
Telecommunications Authority(OFTA), 445
Horizon Offshore, Inc, 657House of Commons—the Treasury Select
Committee and the Committee ofPublic Accounts (UK), URL 48
Hrishikesh, Vinod, 111Hypertext Markup Language (HTML),
354, 365Hyundai (South Korea), 870, 872
IBM, 328, 897ICH Q27A Good Manufacturing Practice
Guidance for Active PharmaceuticalIngredients (U.S.), 480
ICH Q8 Pharmaceutical Development(U.S.), 480
ICH Q9 Quality Risk Management (U.S.),480
ICICI Bank (India), 810IDC, 326, 341, 342, 494, 505IEC 60601-1, 477, 484IFAC Handbook of International Public
Sector Accounting Standards BoardPronouncements, URL 36, 54
IFRS, 2, 9, 25, 26, 27, 33, 303, 315, 322,323, 561, 571–572, 616, 617, 722,785, 786
IMA’s, 64Immigration and Nationality Act, 452Independent Commission on Good
Governance in Public Services (UK),485
India Air Act of 1981, 407India Telecommunications Engineering
Center (TEC), 445India Water Act of 1974, 407India Wireless Planning and Co-ordination
Wing (WPC), 445Indian Environmental Institution, 411Indonesia Directorate General of Posts
and Telecommunications (DGPosTel), 445
Indonesian Institute of CorporateGovernance (IICG), 711, 722
Indonesian LQ45 Index, 715Industrial and Commercial Bank of China
(ICBC), URL 56, 57Information Technology Governance
Institute (ITGI), 674, 746Information Technology Management
Reform Act of 1996, 18INFOSYS, 797, 804, 805, 806Institite for Printed Circuits (IPC)
Material Declaration IPC 1752, 376Institite of Internal Auditors, 66, 71Instituo de Contabiliad y Auditoria de
Cuentas (CIAC) (Spain), 881Institute of Chartered Accountants of
India (ICAI), 811Institute of Chartered Accountants, 72Institute of Corporate Governance (IBGC)
(Brazil), 740Institute of Cost and Works Accountants
(ICWAI), 811Institute of Directors of Zambia, 2000,
604Institute of Directors, 1994 and
2002—King Report), 604Institute of Independent Auditors of
Brazil (Ibracon), 738, 741Institute of Internal Auditors, 66, 71Institute of Management Accountants
(IMA), 41–43, 57, 58, 64, 69, 73Institutional Shareholder Services (ISS),
933–935Insurance Mediation Directive, 617Integrated Product Policy (IPP), 395, 402,
403
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INDEX 965
Intellectual Property (IP), 518Inter American Development Bank
(IADB), 843Inter-American Convention, 653, 655Internal Operational Loss Event Data,
233, 249, 250, 253Internal Rating Based Approach (IRB)
Guidance, 246Internal Standards Organization (ISO)
Guide 73, Risk ManagementVocabulary, 44
International Accounting Standards Board(IASB), 303, 322, 738, 741
International Anticorruption and GoodGovernance Act of 2000 (IAGGA),645, 652
International Association of InsuranceSupervisors (IAIS), 562
International Chamber of Commerce(France), 471
International Congress on Harmonization(ICH), 480, 484
International Electrotechnical Commission(IEC), 171, 477, 478, 484
International Financial ReportingStandards (IFRS), 2, 9, 25, 26, 27,33, 303, 322, 315, 322, 323, 738,831
International Monetary Fund (IMF), 124,129, 613
International Organization forStandardization (ISO), 171
International Public Sector AccountingStandards, URL 33–36, 54
International Standards for theProfessional Practice of InternalAuditing 1210.A2, 90
International Trade Administration (ITA),461, 462, 473, 859, 866
International Traffic in Arms Regulations(ITAR 120.3 and 120.4), 470
Interstate Commerce Commission (ICC),538
Investment Finance (Mudarabah), 577,585
IPOs, 948, 952
IPSASB, URL 36, 37, 54ISO 134853, 476ISO 14000, 414, 416ISO 14001, 409, 410, 412, 525, 526ISO 15489:2001, 263ISO 17799, 41, 61, 64, 100, 164, 475,
574ISO 27001, 169–179ISO 9000, 73, 476, 481–483, 521, 529ISO 9001, 346, 350, 351, 352IT Infrastructure Library (ITIL), 164Italy Legge 241/90, 486ITGI, 61, 64
Jakarta Stock Exchange (JSX), 722, 724,726, 727
Japan GAAP (generally acceptedaccounting practices), 827, 830, 831
Japan Green Procurement SurveyStandardization Initiative (JGPSSI),376
Japanese Institute of Certified PublicAccountants (JICPA), 831, 832
Jefferson, Thomas, 486Jia-bao, Wen, 379, 388, 757Johnson, Everett, 99Joint Ventures (Musharakah), 577, 585,
592Jones Act of 1920 (US), 545Jordan Banks Law No. 24, 588Jordan Islamic Bank’s Memorandum and
Articles, 594Just-in-Time (JIT), 511
Kenya, 133, 141, 145Keren, Cui, 755Key Risk Indicators (KRIs), 233, 240, 241Khodorkovsky, Mikahail, 856King Committee (South Africa), URL 72,
75KonTraG (Germany), 783KPMG, URL 83–89Kuala Lumpur Composite Index (KLCI),
669Kyd, Stewart, 3, 37Kyoto, 2, 25, 33
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966 INDEX
Lamfalussy Process, 561, 569, 572, 573,576, 615, 624
Latvia, 133, 141Law 9.605/98, 414Law for Joint Stock Companies
(Germany), 783Law No. 62 of 1985 (Jordan), 589Lay, Kenneth (Enron), 6Lead (Chemical Phase Out), 426, 431,
433, 437Lead (Hazardous Substance), 370, 371,
373, 375Lease to Own (Ijarah), 577, 586, 593Leffel, Jabulani, 98, 100, 101Legge 241/90 Norme in Materia di
Procedimento Amministrativo e diDiritto di Accesso ai DocumentiAmministrativi (Italy), URL 43
Lewis, Chris, URL 83–87, 89Ley 30/1992, 489Line and run charts, 204, 208Lipton, Martin, 925, 944Litvinenko, Alexander, 856Livedoor Co., Ltd. (Japan), 829, 838Livedoor Scandal (Japan), 835Living Planet Report, 393, 402Loi 78–753 du 17 Juillet 1978 (France),
486Loi de Securite Financiere (LSF) (France),
769, 771, 776, 777, 779, URL 29LOLF, URL 39, 40London Stock Exchange, 618, 620London’s FTSE-100, 875
Maastricht Treaty, URL 36Maine’s Electronic Waste Law (U.S.), 434Malaysia Standards and Industrial
Research Institute of Malaysia(SIRIM), 445
Malcolm Baldrige Quality System, 52, 69,73
Management’s Discussion and Analysis(MD&A), 801
Manager’s Guide to Compliance, 508, 538Manual on Corporate Governance Codes
of Conduct (Africa), 604
Mao Tse-tung, 380Marcus Aurelius, 122Maritime Administration (MARAD), 538,
539, 545Maritime Security Act of 1996, 546Market Consistent Value of Liabilities
(MVL), 568Market Value Margin (MVM), 568Markets in Financial Instruments
Directive (MFID), 573, 615, 616Marks & Spencer (UK), 889Maruti Udyog Limited, 410Maryland’s e-Waste Law, House Bill 434,
575McKinsey and Company, 165MEDEF (France), 774, 769, 773–775, 777Medical Device Administrative Control
System (MDACS), 482Meet the Press, 5–6Merchant Marine Act of 1970 (US), 545Mercury (Chemical Phase Out), 426, 431,
433Mercury (Hazardous Substance), 370Methyl tert-butyl ether (MTBE)
(Chemical Phase Out), 431Mexican Code of Best Practices, 839,
844, 845Mexican Committee on Best Corporate
Practices, 844Mexican Ministry of Finance, 846Mexican National Banking and Securities
Commission (CNBV), 845–848, 853Mexican Stock Exchange, 843–846Mexico Comision Federal de
Telecomunicaciones (COFETEL),445
Mexio Normas Oficiales Mexicanas(NOM), 445
Microsoft, 267, 271, 328Mill, John Stuart, 123Minas Gerais, 415–417, 421Ministry of Company Affairs (India),
809–811Ministry of Health, Labor and Welfare
(MHLW), 482–483
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INDEX 967
Ministry of Industry Trade, and Labor(MoIT) (Isreal), 446
Ministry of Information andCommunications (MIC) (Korea), 445
Ministry of Internal Affairs andCommunication (MIC) (Japan), 444
Ministry of Public Management HomeAffairs, Post andTelecommunications (MPHPT)(Japan), 444
Mizuho Securities Co. (Japan), 836Modern Corporate Model (China), 763Money Laundering Act (U.S.), 452Moody’s Category A control weakness, 44Moody’s, 235Motor Carrier Act (US), 538, 541Mouvement des Entreprises de France
(MEDEF) (France), 771Multilateral Instrument 52-108 (Canada),
744, 753Multilateral Instrument 52-109 (Canada),
743, 745, 753Multilateral Instrument 52-111 (Canada),
745Municipal Budgetary Acts of 19721974
(Gemeindehaushaltsverordnungen)(Germany), URL 40
Munn, Thomas, 113Mutual Recognition Agreement (MRA),
444, 447
N. Vittal, India’s Central VigilanceCommissioner (India), 798
Naresh Chandra Committee of 2002(India), 812
NASDAQ, 650, 658, 744, 908, 909,920–922
National Academy of Sciences (US), 427National Action Party (PAN) (Mexico),
840National Association of Accountants, 66National Association of Corporate
Directors (U.S.), 909National Australia Bank (NAB), URL
82–91, 94
National Code of Good CorporateGovernance (Indonesia), 723
National Code of Local Administrations(Code General des CollectivitesTerritoriales—CGCT), URL 39
National Computer Recycling Act, 432National Electronic Product Stewardship
Initiative (NEPSI), 431National High Tech Crime Unit (NHTCU)
(UK), 162National Institute of Standards and
Technology (NIST), 18, 19, 478National Security Agency (US), 451Neeley, Pat, 107NEPSI, 431, 437New York Stock Exchange (NYSE), 650,
718, 744, 909, 920–922, 927–929,931, 932, 935
Nguyen Dinh Cung, 671Nicolas Sarkozy, URL 39NIST 800–30, 19NIST SP800- 53, 479North American Free Trade Agreement
(NAFTA), 841NRE Law (regulating disclosure (France),
771
OECD Convention on Combating Briberyof Foreign Public Officials inInternational Business Transactions,842
OECD Economic Survey of Mexico, 841OECD Principles, 33, 159, 167, 663,
673Office of the Comptroller of the Currency,
243, 256Office of Thrift Supervision, 243, 256Ontario Securities Commission (OSC),
743–745, 753Open Compliance and Ethics Group
(OCEG), 61, 74Operational Risk Insurance Consortium
(ORIC), 214, 216, 217, 225OPM3, 164Oracle, 267, 328
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968 INDEX
Organization for Economic Cooperationand Development (OECD), 157, 170,645, 648, 653, 663–665, 673,683–684, 714, 720, 722, 728–729,839–843, 847–849, 857, 858, 867,869, 871–873, 897, 908, 919
Organization of American States (OAS),655, 656, 840, 849
Original design manufacturer (ODM), 345
Pacific Economic Cooperation Council(PECC), 662, 664, 683, 684
Pareto Chart, 204, 207, 208Parmalat Scandal (Italy), 9, 14, 156, 819Partnership (Musharakah), 577, 585, 594PATRIOT Act (US), 452Paulson, Henry, 920Payment Card Industry (PCI) Data
Security Standard, 161, 502People’s Bank of China (PBC), URL 55,
56, 58, 59People’s Solidarity for Participatory
Democracy (PSPD) (South Korea),870, 871
Pharmaceutical Affairs Law (PAL)(Japan), 482
Philippines National TelecommunicationsCommission (NTC), 445
PhRMA Code, 68Phthalates (plasticizers) (Banned
Substances), 397Phytoremediation (Environmental
Biotechnology), 418, 421Pipeline and Hazardous Materials Safety
Administration, 458, 459, 473Pitt, L, Harvey, 26, 37PlayStation, 371, 378Pollution Prevention Act, 533Polybrominated Biphenyl (PBB)
(Hazardous Substance), 370Polybrominated Diphenyl Ether (PBDE)
(Hazardous Substance), 370Portable Document Format (PDF), 354,
360, 365PRC Environmental Protection Law, 381,
382
Prescription Drugs Marketing Act(PDMA) (US), 470
Pretoria News, URL 73PricewaterhouseCoopers (PWC), 67, 70,
124, 326–327, 339, 341, 674, 719,URL 83, 85, 87, 89, 90, 91, 124,326, 327, 339, 341, 755, 756
Pride International Inc., 657Prince 2 (UK), 164Principal-Agent Models, 133, 136, 137Principal-Agent Problem, 121, 125, 131Principles for Corporate Governance
(Zimbabwe), 604, 610Product Data Management (PDM), 344,
345, 348, 350, 351Product Life Cycle Management (PLM),
343–348, 352, 504Profit and Loss Sharing Certificates
(Quradh/Mudharabah), 577, 592Project Management Institute’s PMBoK,
164Prophet Muhammad (GBPH), 578–580,
590, 595Public Company Accounting Oversight
Board (PCAOB), 9, 22–24, 42, 53,55, 61, 64, 100, 307, 308, 321, 323,364, 911, 913–919, 943, 946, 949,952, 953
Purchasing Power Parity (PPP), 25, 37,631, 632, 634, 638, 641, 755, 756
Putin, Vladimir, 855PwC Global Audit Management Group,
URL 89
Quantitative Impact Studies (QISs), 569Qur’an (the Holy Book of Islam), 6, 7
Radio and Telecommunications TerminalEquipment (R&TTE), 441, 443, 444,447–449
Radio frequency (RF), 441Radio Research Laboratory (RRL)
(Korea), 445Radio-Frequency Identification (RFID),
500, 504Rail Safety Reauthorization Bill (US), 541
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INDEX 969
Raynor, Mark, URL 84, 85, 87Reciprocity, 27Records Management., 260, 263REACH—Registration, Evaluation, and
Authorization of Chemicals, 343,349,351, 393, 396–399, 402, 403,426, 429, 431, 432
Relational Database Management Systems(RDBMS), 328, 337–340
Repository Search, 262Resale Contracts (Murabahah), 577, 586Reserve Bank of Australia (RBA), URL
84, 85Resource accounting and budgeting
(RAB) (UK), URL 47Resource Conservation and Recover Act,
533Restriction of Hazardous Substances
(RoHS), 343–348, 351, 352,369–378, 393, 395, 396, 39–400,402, 442, 524
Richard Scrushy (Health-South), 6Right to Financial Privacy Act (U.S.), 452Risk control self-assessment (RCSA),
233, 239–241Risk Library, 278, 280, 281, 283–285,
290Rittenberg, Larry, 75RTS index (Russia), 855Rule-Driven Work Flow, 263Russert, Tim, 5Russia Gosstandart of Russia (GOST-R),
446Russia’s 2002 Corporate Code of
Conduct, 864
S.p.A. (Societa per Azioni) (Italy), 821S.r.l. (Societa a responsabilita limitata)
(Italy), 821Sao Paulo Stock Exchange (Bovespa)
(Brazil), 738–741SAB 100, 518Sales (Bay’ou), 577, 593Sales Contracts (Bay’), 577, 587Sarbanes-Oxley Act of 2002 (US), 8, 21,
67, 71, 85, 87, 93, 94, 114, 269, 277,
280, 289–97, 293, 303, 305, 306,313, 326, 479, 568, 570, 645, 650,651,659, 663, 797, 801, 838, 843,923, 945–955
Sarbanes-Oxley Act Section 201, 910Sarbanes-Oxley Act Section 203, 910Sarbanes-Oxley Act Section 204, 910Sarbanes-Oxley Act Section 206, 910Sarbanes-Oxley Act Section 302, 745, 910Sarbanes-Oxley Act Section 306, 910Sarbanes-Oxley Act Section 401, 910Sarbanes-Oxley Act Section 402, 911Sarbanes-Oxley Act Section 403, 911Sarbanes-Oxley Act Section 404, 293,
522, 570, 770, 745, 908, 911–913,915, 916, 919, 940, 942
Sarbanes-Oxley Act Section 409, 161,510, 511, 911, 914
Sarbanes-Oxley Act Section 806, 911SAS 70, 95, 97–101Saudi Arabia Communication and
Information Technology Commission(CITC), 446
SBF 250 (Societe des Bourse Francais),769
Scatter Plots, 205, 208Scenario Analysis, 233, 235, 239, 245,
246, 249, 253, 256Schuster, Steve, 454SEBI Act of India, 810Secretariat of Finance and Public Credit
(Hacienda) (Mexico), 851Securities and Contracts (Regulation) Act
of 1956 (India), 809, 811Securities and Exchange Board of India
(SEBI), 800, 810–812, 817Securities and Exchange Commission
(SEC) (US), 1, 2, 7, 9, 13, 14, 15,20, 22–24, 26, 41, 42, 53, 55, 61, 63,64, 99, 100, 103, 112, 115–118, 120,280, 281, 291, 357, 614, 621, 622,744, 907–910, 912–917, 924, 925,931, 934–936, 939, 940, 943
Securities Exchange Law (Japan), 829Securities Prospectus Act (Germany), 784,
785
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970 INDEX
Securities Trading Act(Wertpapierhandelsgesetz)(Germany), 783, 784
Security Assertion Markup Language(SAML), 272
Segregation of duties (SOD), 273, 289,293–299, 309, 310, 321
Service Auditor’s Report, 98Service-Oriented Architecture (SOA), 288SET50 Companies, 668Shah, Anwar and Schacter, Mark, 123Shanghai Stock Composite Index, 757Shanghai Stock Exchange (China), 766Shariah Principles, 577, 578, 580, 584,
591, 593, 627–631, 643Shariah-Compatible Investment Devices,
584Shura, 628Sindicato das Empresas de Biotecnologia,
421Singapore Free Trade Agreement
Network, 520Singapore Info-Communications
Development Authority (iDA), 445Single Euro Payments Area (SEPA), 616Single sign-on (SSO), 271, 273Sitel Corporation, 657Six Sigma, 73, 199–212SMART (Specific/Simple, Measurable,
Actionable, Relevant, and Timely),URL 15, 16
Snow Brand Milk Products Co., Ltd.(Japan), 837
Software Development Life Cycle(SDLC), 477, 478
Solvency Foundations, 562Solvency Framework, 562, 563Solvency I, 561, 562, 564, 566Solvency II, 269, 569–575Solvency Infrastructure, 563Solvency Preconditions, 562Sony, 346, 348, 352, 371, 378South Africa Independent
Communications Authority of SouthAfrica (ICASA), 446
South African Reserve Bank, URL 72
South American Financial Action TaskForce, 849
Sovereign Democracy (Cybepehhafgemoepatff) (Russia), 857
Spain’s 2006 IBEX-35 index, 875Spain’s Securities and Exchange
Commission, (CNMV), 883Special Purpose Entity (SPE), 118, 119Spitzer, Eliot, 11, 165, 167Spring-Loading, 112, 113Staggers Act of 1980, 541Standard & Poor’s, 235, 665–670Standardized Approach (TSA), 233, 238,
239, 569Standards Council of Canada (SCC), 481Standing Conference of Public Enterprises
(SCOPE) (India), 803State Council Decision on Implementing
the Scientific Concept ofDevelopment and StrengtheningEnvironmental Protection (China),388
State Ownership and Management Model(China), 761
State-Owned Enterprises (SOEs) (China),755, 760, 761, 763, 764, 766
Steering Committee on CorporateGovernance (Tanzania), 604
Stock Exchange Mumbai (BSE), 810Stockholm Conference on Human
Development (1972), 405Sugar, Sir Alan, 891Superintendency of Insurance Companies
(Brazil), 739Surface Transportation Board (STB), 538,
539Susilo Bambang Yudhoyono, 711
Tachibana Securities Co., Ltd. (Japan),836, 838
Taiwan Bureau of Standards, Metrology,and Inspection (BSMI), 445
Taiwan National CommunicationsCommission (NCC), 445
Taiyo Yuden Co., Ltd. (Japan), 837Tanzania, 133, 141, 145
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INDEX 971
Telecom (Italy), 819, 825Telecom Engineering Center (TELEC)
(Japan), 444Telecommunication Act of 1996 (US),
532, 535, 536Telecommunication Authority (Turkey)
(TA), 446Telecommunications Act of 1932 (US),
42, 534Telecommunications Certification Body
(TCB), 443Telefonica SA, 875Telephone Organization of Thailand
(TOT), 445Third Anti-Money Laundering Directive,
617Thompson, Michael, 432Thomsen, Linda Chatman, 118, 120Title VIII and Title IV (US), 911Tokyo Stock Exchange (Japan), 829, 836Torek, Gabe, 100Toxic Substances Control Act (TSCA)
(U.S.), 425–429, 431, 436–438Track and Trace Regulations, 503Trade Ministry (EDTM)’s Expert Council
on Corporate Governance (Russia),864
Transitional Model (China), 761Transparency International, 124, 645, 649Transparency, 5, 8, 10–12, 23, 27Transportation Security Administration
(TSA), 547Treadway Commission, 65, 66, 67, 73Treadway, James C, 65, 66Treasury Department’s Office of Foreign
Asset Control (OFAC) (US), 851Turnbull Guidance, 72, 92, 160, 167, 510,
897Tyco Scandal, 663
UN Convention Against Corruption, 655Unexpected Operational Loss (UOL), 252,
253United Nations Development Program
(UNDP), 653
United Nations Economic Commission forAfrica (UNECA 2002, 2), 602
United Nations Economic Commission forAfrica (UNECA), URL 72, 77
United Nations’ Convention AgainstCorruption, 656
United States Agency for InternationalDevelopment (USAID), 652
United States Code Title 15, Commerceand Trade, 521
Universal Service Fund (USF), 532Usury (riba), 577, 579, 580, 581, 590
Venezuela Consejo Nacional deTelecomunicaciones (CONATEL),446
Verburgt, John, 105Vicente Fox (Mexico), 840Voice of the Customer (VOC), 211Voluntary Control Council for Interface
(VCCI) (Japan), 444VorStOG (Germany), 782, 787, 789
Wall Street Journal Online, 923Warren, Rick, 5Washington’s Electronic Product
Recycling law, SB 6428, 435Waste Electrical and Electronics
Equipment (WEEE), 369–378, 442,501, 524, 529
Weil, Gotshal, and Manges, LLP, 112,120
Whistle-Blowers, 911, 939Willbros Group, Inc., 657WIPRO Technoligies (India), 810Wiretap Statute, 452Works Constitution Act (Germany),
783World Bank, 25, 28, 133, 134, 141, 143,
144, 149–152, 630–641, 645–649,653, 656, 685–691, 708, 755,758–762, 798–799, 807, 847–849,855, 858–862, 876–879, 907, 908,917–919, 923, 943
World Bank–International Monetary Fund(IMF), 663, 720
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972 INDEX
World Economic Forum’s GlobalInformation Technology Report, 158
World Heath Organization (WHO), 475,476, 480, 483
World Trade Organization (WTO), 30, 32,452, 495, 505, 520, 529, 662, 712,763, 857, URL 57
World Wildlife Fund (WWF), 393, 394,402
WorldCom, 6–9, 12–14, 27, 35, 156, 662,663, 936,
Yearly Budget Law (LSF) (France), 771Yukos scandal (Russia), 856
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