Sarbanes Oxley Training

The Sarbanes Oxley Act is incredibly complex and affects several different parts of your corporation in different ways. In order to comply properly with it, you will probably need specific targeted training for what your CEO and CFO need to know about the Sarbanes Oxley training; what your IT department will need to do; what your Board of Directors should be reviewing; and how to oversee Sarbanes Oxley training in its entirety in your business.

That's a lot of Sarbanes Oxley training. Small and large corporations both should be concerned about getting training targeted to addressing Sarbanes Oxley. With smaller companies, generalized Sarbanes Oxley training for everyone along with perhaps a specialized class or two for the IT department on SOX 404, and a class for the accounting department on how auditing and accounting procedures are affected. For larger corporations, more specialized classes may be necessary.

Suggested classes for Sarbanes Oxley training

All affected personnel in the executive, accounting, and IT departments, as well as key middle management, should get overview training on the Sarbanes Oxley Act. You might consider having this sort of class before starting specialized Sarbanes Oxley training, and following up at the end of all classes with a debriefing meeting for the same personnel, so that special concerns can be brought up and addressed at the same time for everyone.

A course on understanding section 302 of the Sarbanes Oxley Act is a must for executive management. A good course on this section will teach you the following:

What you're really certifying.
What disclosure controls and procedures are, and how they differ from internal controls.
What steps you should take immediately to implement Sarbanes Oxley.
What you should do long-term for Sarbanes Oxley.
What you should do prior to signing off on financial reports.

Your IT department will need some serious training on SOX 404, the part about your internal controls over financial reporting. IT departments have proven to be critical to providing these controls, and they will need to understand what controls they should provide, what they need to change about their current IT practices, and what new software they may need to implement.

Your accounting department will probably need Sarbanes Oxley training in a variety of different areas, including SOX 404 and intensive instruction on what kind of auditing procedures they need to implement. In addition, you should consider having a full review of your accounting and auditing practices by a professional trained in Sarbanes Oxley requirements who can examine your entire financial management procedures and determine what Sarbanes Oxley training your company will need in order to comply with these new laws.

After Sarbanes Oxley Training
As you have gathered by now, the Sarbanes Oxley Act is a very complex piece of legislation that will have a real impact on the way you do business for many years yet to come. After your initial implementation of [Sarbanes Oxley training], you should have someone in your organization taxed with keeping up with new developments, and at least consider followup training every year. The full effects of the Sarbanes Oxley Act are impossible to predict, but if you get the best Sarbanes Oxley training available right now, it should have a minimal impact on your business.


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When do you need an attorney?

Bad things can happen to anyone at anytime. There are some mistakes that people make that do have consequences that come with them. Sometimes these mistakes can lead to court appearances and heavy fines added in. When this is a problem for anyone, it may be a good idea to talk to an attorney and find out your rights. It is always better to have someone else on your side when you get into trouble.

There are many ways that you can find a good attorney. You can simply look in the yellow pages or online for a listing of the local attorneys in your area. You can call around until you find one that is willing to help you with your situation. Another way to find a good firm is to get referrals. You can ask around for some good advice from people that have used one before. This is usually a good way to get help with this kind of need.

There are lots of reasons why someone may need to hire an attorney. It can be anything from a simple traffic violation to more serious things like assault or theft. Whatever the reasons may be, you should find an attorney that only handles certain kinds of law. For some attorneys they will specialize in a specific part. This is always going to be the best way to go when you are trying to get the best possible representation.

Many times people may find that they need to have a family matter or real estate matter taken care of through the court system. When this happens, it is going to be required that you get an attorney to help you settle the matter. If you are trying to get something resolved by the law, you need to have the proper representation so that you can do your best at winning.

Anytime you purchase or sell a home, you will find it necessary to have an attorney handle some of the paperwork. It is just the normal formality things that they have to settle. It is a lot easier on you when you find someone that knows this kind of work best. You will have a better time at getting everything handled in a timely manner.

Most attorneys do require a retainer paid up front before they perform any services. This is going to be a fee that is usually a few hundred dollars. This will cover some of the up front costs so that they can get started on fighting your case. This is a formality so you should make sure that you could afford the attorney before you decide to choose them.

Getting an attorney is going to be the best way to handle any legal problem that you may have. You should never go at anything alone and having someone on your side is the best way to make sure that you are taken care of.


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Connecticut Employment Lawyers And Why You Need One.

Having a Connecticut Employment Lawyer is very important. Whether you have problems with your employer, or just need information on how to proceed, an employment lawyer can be a valuable resource for you. These professionals can help you come to the best and the most reliable decision if you happen to be facing problems with an employer. The employment lawyer that you choose will be the one in charge and responsible for giving you assistance and aid when you encounter conflicts or have questions as is your right as an employee.

At first, it may be terribly stressful to find dependable sources for references, but in time, you will find people who can help you as you go about your search for a qualified Connecticut Employment Lawyer. Primarily, you must consider all the factors that may be of importance for your unique situation, and use that list as the basis for your search. In addition, there are some attorneys that only do limited types of legal work. This should also be something you think about when making your choice. If you like this professional, you will probably want to use him or her in the future for other things ? an attorney with a broad practice and lots of resources will be better able to serve you, today and in the years to come.

Remember too that you should never employ an attorney who keeps on asking questions, and isn?t paying attention to what you want or expect. With this kind of lawyer, you can end up with costly misunderstandings, and have conflicts that will not help you win your case. So when it comes to finding the right Connecticut Employment Lawyer, it is sensible that you ask over other people for references and help. But make sure that your sources are reliable ones. Moreover, you can search on the internet and gather sufficient information.

You should choose two or three of you top prospects and have a face-to-face meeting with each of them. Through this, you will be able to tell if you are hiring the right person, and understand what he or she can do for you. Once you?ve found the Connecticut Employment Lawyer for you, you can settle in and work with that person to solve your problem.


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Troubling Changes To Patent Rules

On January 3, 2006 the United States Patent and Trademark Office (Patent Office) proposed changes to the current patent filing procedures that will dramatically change the process inventors and small businesses use to seek patent protection. The proposed changes also limit inventors? ability to protect their inventions. The public may submit their feedback on these changes by May 3, 2006.

CHANGE NO. 1: The first change alters the current ?continuation practice? by limiting the number of correspondences that inventors may have with the Patent Office. Additional correspondence may be made with the Patent Office but only under limited conditions.

CHANGE NO. 2: The second change alters the current ?claiming practice? by limiting the number of claims that may be presented on an invention, specifically, ten claims per application. The proposed change severely restricts the conditions under which additional claims may be presented.

Interestingly, the stated purposes of the changes are to reduce the back log of un-examined patent applications and increase the quality of the patent application review. Unfortunately, these changes also bring out two important negative implications:

? INCREASE COST TO OBTAIN PATENT
? NARROW PATENT PROTECTION

Under the proposed changes, an inventors may only present ten independent claims even if the technology to be patented requires more. The Patent Office states that more claims may be presented if the inventor provides an opinion as to the reason that the invention is patentable over a prior art search but such opinion may be expensive. Hence, the inventor may have to accept narrow claim coverage that may not sufficiently protect their invention. instead of continuing to pursue broad patent protection. Also, inventors must seek patent protection on multiple aspects of their invention simultaneously which may be cost prohibitive. Moreover, in cases where the Patent Office has incorrectly rejected an application, the inventor may only proceed with a costly appeal process instead of attempting to highlight different ingenious aspects of the invention.

IMPACT ON BACK LOG AND QUALITY: The changes do not appear to achieve the Patent Office?s desired objective of reducing its back log of applications and improving quality. Inventors, when faced with an examiner who does not understand the uniqueness of the invention, would immediately appeal or petition such refusal rather than use up their limited number of correspondences with the examiner. As such, in one aspect, the changes merely shift the load of the work from patent examiners to the appeal board and petition process. Moreover, patent attorneys would file additional applications on the same invention describing the invention in different ways to circumvent the changes increasing the number of applications. As such, in another aspect, it may increase the number of patent applications.

PUNISH EVERYONE BECAUSE OF A FEW: According to the Patent Office, only 1.2% of applicants engage in excessive claiming. The Patent Office has identified a claiming practice used by a few applicants and proposes changes that affect all applicants. Oddly, the Patent Office appears to be punishing all inventors due to the excessive claiming practice of a few.

PUBLIC REACTION: Feedback submitted by individuals, patent practitioners, businesses and trade associations range from full acceptance to full rejection. For example, one comment stated that the Patent Office is not taking into consideration ?real-world effects on practitioners and applications.? Another comment from an intellectual property association supports the Patent Office?s efforts in increasing examination efficiency and patent quality but disagrees that the proposed changes would achieve the desired results.

SUBMITING YOUR COMMENTS: For information on submitting a comment, go to www.uspto.gov or www.ContactJamesYang.blogspot.com.

This information is provided for informational purposes only and not considered legal advice. Legal advice requires review and analysis of your specific factual situation.


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Employment Laws Originate In California

For those who have spent any time working in the Human Resources profession, you know that California is famous for setting precedence when it comes to the enactment of employment law. We have learned that what starts in California, makes its way East. So we watch, listen and learn. As a business leader, it is also important to be aware of what occurs in the West, especially for those who may be considering establishing a business there.

There are five major differences between California and Arizona employment laws. Above and beyond, California tends to be considerably friendly in the employment law arena as compared to other states.

Daily overtime
In Arizona, we know that non-exempt employees are entitled to overtime pay at one and one half times the hourly rate when weekly hours exceed 40; a provision under the Fair Labor Standards Act. In California, non-exempt employees are entitled to overtime pay of one and one half hours after exceeding eight working hours in a day. Additionally, employees are entitled to overtime pay at two times the hourly rate when daily working hours exceed 12.

Vacation Pay
California law considers vacation pay to be earned wages and therefore, employer must pay out all earned vacation pay. Consequently, California law prohibits the ?use it or lose it? policy of vacation usage.

Non-Compete Agreements
In California, contracts and/or agreements that prohibit employment with a competitor after employee terminates is generally not enforceable. The contracts tend to interfere with an individual?s ability to achieve gainful employment, which is restricted. Contracts can limit one?s disclosure of proprietary information.

Sexual orientation and gender identity discrimination
As described in Title VII of the Civil Rights Act of 1964, which identifies race or color, religion, sex and national origin as the classes which are considered to be protected against discrimination. Other Federal statutes protect certain individuals against discrimination based on disability, age, veteran status and so on. California has expanded upon the Federal law to include one?s sexual orientation and gender identity (one?s perception of own sex).

Termination Pay
When an employer terminates an employee, all unpaid wages must be paid out immediately, and when an employee terminates their employment, all unpaid wages must be paid out within 72 hours, unless a signed contract of employment stipulates otherwise.

What does this mean for Arizona? It simply may be that we need only be aware and be prepared for the future. Times change, the world changes and in doing so, we must all change accordingly. And although it?s true that we don?t definitively know when the changes will occur, or if they definitely will change for certain. We can only anticipate what may be.


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Washington State Outlaws Gambling And Speech

The state of Washington has a new law that makes gambling online a Class C Felony. Those who gamble online will now be charged with the same crime as someone who possesses child pornography. Live in Washington and like to play poker? Doing so is now a crime that will land you in jail for up to 5 years. You can also be fined $10,000. Washington is setting a new precedence in the legal arena.

For years the federal government of the United States has tried to pass specific legislation to revise the Federal Wire Wagering Act. The most recent attempt is expected to pass the house, but it will most likely fail in the Senate. Washington State legislators decided to take matters into their own hands by passing this new law. Since there is no contradictory federal law, the Washington State law will face clear sailing.

The legislation does more than ban online gambling. It also bans talking about online gambling?quite the communist move by legislators. The legislation specifically outlaws the passing of any ?gambling information.? Furthermore, gambling information is defined as: ?information as to wagers, betting odds and changes in betting odds shall be presumed to be intended for use in professional gambling.? Technically, a blog that talks about a nationally televised sports game and mentions the ?spread? would be in violation of the law and subject to penalty.

As expected, legislators are quick to point out that the law would not be used against individuals in this way. While that is all warm and fuzzy, the fact remains that the law is still on the books. Perhaps a better way to put it is that they don?t currently plan to use it in this way?just wait until they need it. Also, if there was an ounce of truth to those statements, then how do you explain the official statement by Rick Day, the Executive Director for the Washington State Gambling Commission? When asked whether or not a site simply linking to an online gambling destination was in violation he said, ?If the site also has a link to a gambling site, then to us that's no different.? According to this statement, simply linking to a site can get you charged with a Class C Felony.

There is further cause for concern here, in regards to the way laws are written and the precedence they set. It?s possible other states will look at Washington State?s actions and decide to enact something similar. Even if you are against gambling, are you also against censorship? Today it is gambling; tomorrow it is something you care about even more.


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Trademark Law - The Protection of Famous Trademarks

Famous trademarks are awarded significant protection under the Canadian Trademarks Act. The trademarks act protects the owners of trademarks from others who would use a confusingly similar trademark. Section 6 of the act defines what constitutes confusion. In particular, section 6 states that the use of a trademark causes confusion with another trademark if the use is likely to lead to the inference that the wares or services associated with those trademarks are manufactured, sold, leased, hired or performed by the same person or business, whether or not the wares or services are of the same general class. Hence, trademarks which are quite famous, can theoretically be protected against others who would use similar trademarks for completely different products or services. This has lead some to speculate that famous trademarks can be enforced beyond the scope of their original trademark registrations. Hence, the trademark registrations for the famous trademark VIRGIN, used by the Virgin group of companies, could theoretically be enforced against any person or company who used the trademark VIRGIN for virtually any product or service. The supreme court of Canada in the recent case of Mattel Inc. V. 3894207 Canada Inc. has clarified the law concerning the issue of confusion as applied to famous trademarks. The case involved a numbered company which operated a chain of restaurants in the Montreal area under the trademark BARBIE’S. The numbered company filed a trademark application in order to protect its trademark. The application was approved by the trademarks office, but later opposed by Mattel Inc. on the basis that the mark was allegedly confusing with Mattel’s registered trademark BARBIE. The opponent, Mattel, brought forward survey evidence which demonstrated that, in the mind of the people surveyed, that there might possibly be a link between the applicant’s restaurant and the opponents trademark. Despite Mattel’s evidence, the opposition board rejected Mattel’s position. Mattel appealed to the Federal Court. The Opposition board’s decision was confirmed by the Federal Court and then again by the Federal Court of Appeal. Mattel appealed yet again to the Supreme Court of Canada. The Supreme court dealt with two principal issues, namely the nature of confusion and the nature of the evidence used to find confusion. On the issue of confusion, the court accepted Mattel’s contention that the BARBIE trademark was famous. Indeed, the justices agreed with Mattel’s contention that the BARBIE trademark had reached the status of a cultural icon. Nevertheless, in the court’s opinion, the mark was famous only with respect to dolls and not with respect to restaurant services. While the court concluded that resemblance of the wares/services is not a requirement for a finding of confusion, a significant difference in the nature of wares/services used in association with two trademarks was an important consideration in determining confusion. Simply because the BARBIE trademark was famous with respect to dolls, that fame, in itself, did not render the mark famous in other areas such as restaurant services. In effect, the court held that since the “doll” business and the restaurant business appealed to different tastes and largely different clienteles, there was no likelihood of confusion between the two trademarks. As to the issue of the survey evidence introduced by Mattel, the court dismissed it as irrelevant. The court noted that the test is one of likelihood of confusion, i.e. that there must be a finding that the two marks are likely to be confused. The court noted that the survey asked the question “Do you believe that the company that makes BARBIE dolls might have anything to do with this sign or logo”. The survey asked a question addressing the issue of possible confusion, not likely confusion. The court seemed to leave open the door for the possible relevance of this type of survey evidence, provided of course the wording of the question resulted in a clear test of likelihood of confusion. Of course, evidence of actual confusion would have been highly relevant; however, no such evidence was submitted. While this case does seem to limit the scope of protection afforded to famous trademarks, the case did leave the door open to marks whose fame was such that confusion could be found even if the competing mark was used for very different wares/services. Indeed, the court sited the example of the VIRGIN trademark, which has been used with a diverse nature of wares and services including soft drinks, music, games, resorts, cellular phones, clothing, books, cosmetics, credit cards and even air lines. The fame of the VIRGIN trademark may be of such breadth that using a similar mark for an unrelated service or product may result in a likelihood of confusion. In essence, since the VIRGIN trademark is famous in such a variety of different areas, it is possible that the average consumer might be confused if confronted with a similar trademark in a line of business not presently occupied by Richard Branson’s group of companies.


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Protecting Your Website Legally From the Music Industry

In the connected world, where businesses pop up like dandelions and anyone with a computer can upload video, audio and text-based content to be shared across the web, it is of growing importance to understand the potential legal risks that online businesses face.

Most internet businesses make use of some sort of rich media on their websites such as video or music. What most don’t realize is that even the smallest S-Corp can find itself in hot water with the music industry if it doesn’t understand the basics.

The intent of this article is to focus on the use of production music (any music on your website you didn't personally create) and the ways you can protect your business or yourself from copyright infringement.

What is production music?
Production music is music intended for use in connection with websites, films, corporate videos, television shows, commercials, Internet video, multimedia and any other form of media that requires music.

If you’ve ever listened to an advertisement on the radio, watched an infomercial, or heard menu music on a video game, then you have probably heard production music.

Production music libraries cover a multitude of genres, providing music for most tastes at varying levels of quality. Traditionally, production music comes in shorter lengths. These lengths are normally 30 seconds, 60 seconds and 90 seconds. Production music also comes in different variations known as full and reduced versions. Reduced versions are identical to full versions with the exception of one or possibly two of the main instruments having been removed.

Who uses production music?
Production music is most widely used by industry experts like, video editors, producers, music supervisors, videographers, and creative directors. Although increasingly, it is being used by relative amateurs for websites, podcasts, streaming video and more.

How do I Get a License?
Something called a Synchronization License or Sync License must be obtained for the music in question before it can be utilized in any audiovisual production, such as a motion picture, television program, television commercial, video production, or website.

Sync Licenses come in different shapes and sizes. Two of the most popular are a Drop License and Blanket License. They are most commonly made available by production music publishers such as Slynth (www.slynth.com).

How do I get a Sync License?
Production music publishers will usually license music on what is called a needle drop (a.k.a Drop License) or a Blanket License.

A needle drop or Drop License is a license that requires payment for individual songs. The prices for each song vary depending on the type of production in which the song is being used. The rule of thumb when pricing Drop Licenses is - the larger the audience, the higher the price. (Rate cards can be requested with Drop Licenses.)

A Blanket license is a license that affords a user either a set number of music selections or unlimited use of music selections in any given production. The distinction between a blanket and drop license is a drop is issued for one song, a blanket for many. Obtaining a blanket license involves dozens of variables, so it usually requires some negotiation. Venues such as radio stations or night clubs will often require blanket licenses.

Is A Sync License the Same as a Performance License (Permission from the Musician)?
Unfortunately, no it isn’t. Obtaining a Sync License doesn’t absolve you from getting legal permission from the artist. And, seeing as musicians aren’t known for their knowledge of the legal system, you might imagine that obtaining such a license would be rather difficult. In actuality, the opposite is the case.

The reason for the relative ease of obtaining a Performance License is most musicians are represented by one of two agencies or "performance right societies" that handle the legal jargon. These societies manage the rights of performers and see to it that artists get paid when you play their songs in a "public" venue.

Performance rights societies such as ASCAP, BMI and SESAC collect monies for composers and publishers. These societies handle Performance Licenses and should be consulted before you publish any finalized work.

Who needs a performance license?
Anyone who uses copyrighted music in a public place including radio and television stations and/or their networks, all new media, like the Internet and mobile technologies such as ringbacks and ringtones, satellite services like XM and Sirius, discos, nightclubs, bars, restaurants, hotels, and other venues. This includes digital jukeboxes and live concerts. All should obtain a performance license.

What happens if I don’t have a performance license?
Production music users are in danger of copyright infringement without a license from a performing rights organization. If you’re an individual with a small audience and no real money (ie you’re not a business), then you are at lower risk of having suit brought against you for copyright infringement.

However, if you’re an individual with a large audience or you’re a business or organization and you fail to obtain the proper licensing, be prepared to hire a lawyer.

The basic rule of thumb with rich media on your website is this: If you’re going to use audio without a license, make sure no one sees it. This may be a difficult rule for most webmasters to cope with, as the purpose of internet businesses is to be seen. Although its far more expensive than "free" the best choice for sites with large audiences, is to be safe and purchase the required licenses.


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Seek legal assistance from a reputed New York personal injury lawyer

Being injured is undoubtedly a matter of uncertainty and anyone can become a victim. If a person gets injured, the victim needs to contact a personal injury lawyer in order to seek compensation that he is eligible to him. Injury can happen to any individual and at any time in life and a good and experienced New York personal injury lawyer helps out an individual from the various legal aspects. There are various lawyers that specialize in their law field but a personal injury lawyer is one that deals only with those who are injured due to the action of another individual. It is the entire liability of the lawyer to help out his client from the legal procedure. The injured should hire an efficient and qualified lawyer who would certainly help him to get the compensation. An injured person suffers from emotional and physical injury which is really a traumatic experience for him and his family. It is a law in United States that if someone is injured by other’s mistake then he is entitled to get the compensation from that individual. This particular law is also called tort law and a personal injury lawyer has to be well versed in this law to help his client in a better way. The New York personal injury lawyer is committed to help his client as he wants him to be rewarded with the compensation amount. He puts his best effort and endeavor to bring the case in the errand of his client. The lawyer also awares his client with all the legal laws that can help him to know about all the aspects of legal authority. This would help the injured in his future as reference if this situation appears again. Sometimes, injuries have proved to be fatal and this is really distressing moment for victim’s family. It is advisable that before hiring the services of a personal injury lawyer, one must seek the consultation with him. This is required as people are hardly familiar with legal laws and other nuances related. Search for a good personal injury lawyer from internet or can consult some friend who has ever gone through this situation. Let the lawyer know about the sight of the accident and other prospects that happened on the spot. This will help him in better dealing with the injury case and can surely help his client win the case. The charge of one lawyer differs from other lawyers and so the victim must choose one that is suitable according to him.Generally, highly experienced and reputed personal injury lawyers charge more for handling the injury case although the chances of getting compensation are extreme. There are other lawyers too who charge reasonable fee for the case. The case is filed in the court of law and then a date is defined for the hearing of case. The lawyer represents the proofs and other aspects to get his client rewarded with compensation. Advantage of a personal injury lawyer over a general lawyer is that they are anytime available to help his client and helps them to receive the compensation. While a general lawyer can assist victims only during office hours.


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