In summary, we recommend that the IESBA reconsiders the proposals in the Exposure Draft and provides more guidance on safeguards applicable to sole practitioners and small accounting firms to ensure that the benefits of the changes outweigh the costs to SMEs. Under a principle-based approach, there should be safeguards and practical relief for all practitioners rather than rules-based outright prohibitions. The rewrite of this Independence component of the Code

(Kajuter, Baumgartner & Van, 2001, p. 37) (Hansen, Matthews, Mosconi & Sankaran, 2001, p. 33) Business 2 Consumer (B2C) The realistic and optimal development of the current e-music industry is the shift from illegitimate P2P exchanges to B2C exchanges that allow the artists, support systems and entire communities which rely on revenue from legitimate sales to ensure recovery of investment and potential profit. The potential for such a transition, which could

The Boston Matrix 1. Cash Cow: DVDs and DVD recorders are excellent sources of profit and revenues for Sony, as they have been for the last couple of years. Additionally, the electronics and game consoles, especially Playstation 2, even if encountering losses in 2004, may also be included in this category, as having a still consistent market share. 2. Dog: The classic CRT TVs and games software have encountered significant losses and