THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

The past decade has seen a quantum leap in the adoption of LED lighting technology combined with comprehensive lighting controls in new buildings. These developments have allowed owners and users of ...

An earlier hierarchy of controls had engineering controls as the top-level control. Of course, now most hierarchy of controls, including the one used by OSHA, include elimination and substitution as ...