Sarbanes-Oxley Act increased compliance efforts for all except:

		Stockholders
		Corporate Management
		Security Analysts
		Board of Directors

The working capital definition per the Statement of Cash Flow is:

		total assets minus current liabilities
		current assets without cash minus total liabilities
		cash minus current liabilities
		current assets without cash minus current liabilities

Risk is defined as probability that return on investment will be:

		More than expected,
		Less than expected
		What is expected
		Double what is expected