The name of a DATA step character variable whose value is a text expression or a SAS statement to be generated. Do not enclose the name of the DATA step variable in quotation marks. A character expression that is resolved by the DATA step to a macro text expression or a SAS statement.
This means, for example, that any foreign private issuer that has listed its securities in the US, or issued securities to the public in the US whether or not listed (such as in a registered exchange offer for high-yield bonds) is subject to the Sarbanes-Oxley Act.
The Sarbanes-Oxley Act for the first time provided specific whistleblower protection against employer. retaliation based on the reporting of securities-related violations and various federal fraud crimes.1. Through July 2010, more than 600 whistleblower complaints alleging retaliation have been.