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Lora Bentley

Governance and Risk

From regulatory compliance to corporate governance structure, everyone is involved

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Lora Bentley

February 2008

February 28, 2008

Accounting Regulators Clear Path to Standards Convergence

In an effort to further facilitate the move from Generally Acceptable Accounting Standards to the International Financial Reporting Standards , the Financial Accounting Foundation board of directors... More >

How Serious Is Microsoft's Openness Pledge?

It's inevitable that the open source world is generally skeptical of Microsoft's promises of increased openness and better interoperability. After all, open source leaders have considered Microsoft... More >

February 27, 2008

Sarbox Compliance Cheat Sheet

In Tuesday's Sarbanes-Oxley Compliance Journal , Syrinx Consulting CEO Andrew Gelina outlines several do's and don'ts for CIOs who are implementing a Sarbanes-Oxley compliance program in their compa... More >

Sun Closes MySQL Deal, Expands OpenSPARC to China

Tuesday, Sun Microsystems closed its $1 billion deal to acquire Swedish open source database company MySQL. In the acquisition, former MySQL chief Marten Mickos becomes the senior VP of the new dat... More >

February 26, 2008

Open Source Companies on Their Own Two Feet

Sun Microsystems' $1 billion purchase of MySQL is "one of the most significant open source acquisitions ever," according to 451 Group's Raven Zachary, who is quoted in a story at CNNMoney.com . It... More >

Sub-Prime Mortgage Mess, Economy Push Sarbox out of Spotlight

Leading up to the mid-term congressional elections in 2006, Sarbanes-Oxley and whether it needed revision or repeal were popular topics.   So far in the presidential race, however, Sarbanes... More >

February 25, 2008

Food for Thought: A CIO's Personal Data Practices

Regulations like Sarbanes-Oxley and payment card industry standards (not to mention HIPAA and countless other laws) are in place to make sure companies do everything possible to protect the pers... More >

Adobe AIR Hits the Shelves, Brings Web to the Desktop

Monday, Adobe released its Adobe Integrated Runtime operating system. Computerworld reports: AIR is a runtime environment for building RIAs in Adobe Flash, HTML and Ajax. The product includes the... More >

February 22, 2008

Sarbox Delay Doesn't Mean 'Take It Easy'

Smaller companies may be able to breathe a little easier now that they don't have to worry about external auditors checking out their internal controls until 2009 . However, the delay doesn't mean t... More >

Microsoft Pledges More Openness, Interoperability

Much has been said in the last 24 hours about Microsoft's newest interoperability/openness pledge . I won't rehash all of it, but it's interesting to think about how the software behemoth's new str... More >

February 21, 2008

U.S. More Competitive than Sarbox Critics May Think

Since the Sarbanes-Oxley Act became law in 2002, critics have complained that it does more harm than good.   It costs too much to implement -- both in cash and in man hours . It's causing forei... More >

Fielding Bids Farewell to OpenSolaris

Seems Sun Microsystems can't stay out of trouble with open source developers. In December, four original members of its OpenDS project resigned their positions within the project. They accused Sun ... More >

February 20, 2008

AMD Jumps into Open Source Fray

Last year, Intel open sourced its Thread Building Blocks . Not to be outdone, rival AMD has now launched its own open source project, according to internetnews.com .   In the Framewave projec... More >

Linux Foundation Corrects Schwartz on 'LAMP' Interpretation

If you haven't seen it yet, Linux Foundation's marketing director, Amanda McPherson, took Sun Microsystems CEO Jonathan Schwartz to task over the weekend. First, she thinks the company's strategy t... More >

February 19, 2008

Sun's xVM Ops Center Hits the Streets

Sun's announcement of its innotek acquisition and the addition of VirtualBox to its virtualization efforts stirred much discussion last week.   Tuesday the company is expected to begin shippi... More >

SEC Launches XBRL Viewer to Give Investors Access to Information

More than a year ago, players in the accounting industry began calling for financial reporting reform . The current system, they said, is broken. Instead of static reports that are filed yearly with... More >

Mozilla Messaging Is off and Running

Months after first discussing the possibility, Mozilla has spun off a separate organization that will concentrate solely on its Thunderbird messaging tool. vnunet.com reports Mozilla Messaging... More >

February 18, 2008

Sarbanes-Oxley Success Story

An Associated Press piece at Google News says lobbyists who are urging Congress to roll back Sarbanes-Oxley got a wakeup call over the weekend.   When auditors from PriceWaterhouseCoopers told... More >

Mind Melding: Microsoft and Yahoo

As we wait to see whether Microsoft will successfully take over Yahoo , analysts are pondering just how the two companies will go about combining -- especially given their striking differences. For ... More >

February 15, 2008

Sun Buys innotek to Beef up xVM Platform

Sun picked up another open source company this week. bizjournals reported Tuesday the company would buy innotek , the venture behind VirtualBox open source virtualization software. Reaction is m... More >

Court Says Sarbox Whistleblower Protection Can Extend Past U.S. Border

If you'll remember, we spent significant time last year discussing Sarbanes-Oxley whistleblowers , their plights and the limits of the protection . For a long time, whistleblower protection stopp... More >

February 14, 2008

SFLC Offers Guide to Legal Issues in Open Source

As the reach of open source in the enterprise continues to grow, via acquisitions, partnerships or other arrangements, so does the number of legal questions open source development, use and distr... More >

Sarbanes Speaks out on Sarbox

In the year since the co-authors of the Sarbanes-Oxley Act retired , we've heard a lot about former Rep. Michael Oxley. He's serving as a vice president of the NASDAQ stock exchange, fills an "of ... More >

Novell Picks up Open Source Team Workspace with SiteScape

Boy, when the consolidation bug bites, it apparently bites hard.   Novell is the latest victim, according to bizjournals . The Waltham, Mass.,-based Linux distributor has acquired open source... More >

February 13, 2008

LiMo, Android Battle for Position in Mobile OS Space

The overarching question at this year's World Mobile Congress seemed to be, "Which open source mobile operating system will come out on top?" Google's Android and LiMo both strutted their stuff at ... More >

Government Agencies Opt for Open Source

It seems government agencies are increasingly realizing the value of open source solutions for mission-critical processes.   ChannelWEB reports government reseller Carahsoft and open source ... More >

Strategies for Sarbanes-Oxley Staffing

For years now, we've heard that Sarbanes-Oxley is a problem because compliance is expensive and it keeps companies from focusing on the business of doing business . These are valid complaints, to ... More >

February 12, 2008

Intel Has Its Own Antitrust Woes

Microsoft isn't the only one with antitrust troubles from the European Commission these days. Reuters reported Tuesday that EU investigators raided Intel's Munich, Germany, offices as well as r... More >

Alfresco's Barometer Says Users Want Open Source Alternatives

Alfresco's new Open Source Barometer hit the Web on Tuesday. The second iteration of the company's user survey on open source trends was three times larger than the first, covering 35,000 responden... More >

February 11, 2008

Perens on a Decade of Open Source and the Problem of Patents

As of last week, open source is 10 years old . To commemorate the birthday, internetnews.com 's Sean Michael Kerner interviewed open source evangelist Bruce Perens. Perens is credited with beginnin... More >

Management Must Work with IT for Internal Controls to Work

Computeworld 's Frank Hayes made an interesting observation regarding the Société Générale scandal on Monday. He says management let IT down in that instance: In IT, we think of implementing ... More >

February 8, 2008

Cobra Project Prepares to Open

.NET-based programming language Cobra is about to go open source, reports InfoWorld . The project, which was in stealth mode until last week at Microsoft's Lang.NET Symposium, is in the beta stage... More >

February 7, 2008

Elgan Debunks Google-Dell Phone Rumor

There's a rumor that Dell and Google are going to unveil a mobile phone based on the Android platform at the Mobile World Congress in Barcelona. But not many put much stock in it.   In Why th... More >

Are International Corporate Governance Standards in Your Future?

As more companies go global, the idea of international corporate governance standards, or a converged governance model , is gaining steam, according to a Knowledge@Wharton article at Sify.com. The... More >

February 6, 2008

Linus Torvalds on Patents, Linux Desktop and More

If you haven't seen or heard it yet, the Linux Foundation's latest podcast featuring Linux kernel creator Linus Torvalds has been posted and is generating quite a lot of press coverage .   ... More >

Open Source Businesses Must Improve Interoperability to Succeed

In a Computerworld piece on Wednesday, Open Solutions Alliance president Dominic Sartorio points to the $1 billion acquisition of MySQL and the emergence of third-party open source application ... More >

Center for Audit Quality Takes Industry's Pulse

It is a season of constant change for the audit industry.   The Public Company Accounting Oversight Board has issued new standards , businesses are bailing on the Big Four and opting to have ... More >

February 5, 2008

IBM, Avada Broaden WebSphere CE Reach

IBM began the week by announcing a new agreement with Avada Software . The Java messaging software vendor will bundle IBM's WebSphere application server Community edition with its Infrared360 softwa... More >

February 4, 2008

USPS Readies for Sarbox Compliance

Not even the U.S. Postal Service can escape Sarbanes-Oxley, it seems. FederalTimes.com reports that the 2006 Postal Enhancement and Accountability Act ( PDF ) requires the Postal Service to implem... More >

Gartner: Open Source in 80 Percent of Software by 2012

A new Gartner report says open source technology will be in 80 percent of commercial software offerings within four years. According to a WebProNews story, the research firm says companies cannot... More >

February 1, 2008

SEC Begins Sarbox Study, Makes SMB Deadline Delay Official

On Friday, the Securities and Exchange Commission officially began a cost-benefit analysis of Sarbanes-Oxley section 404 for small businesses. According to an agency press release , the study will c... More >

Bloggers Sound off on Open Source Implications of Microsoft-Yahoo

Microsoft's $44.6 billion bid for Yahoo is all over the news, of course, and pundits are analyzing the possibility from all angles. Will a Microsoft/Yahoo combo give Google a run for its money? Wil... More >