Circular segment Circular segment In geometry, a circular segment (symbol: ⌓) is a region of a circle which is "cut off" from the rest of the circle by a secant or a chord. More formally, a circular segment is a region of two-dimensional space that is bounded by an arc (of less than 180°) of a circle and by the chord connecting the endpoints of the arc. Let "R" be the radius of the circle, "θ" the central angle in radians, α is the central angle in degrees, "c" the chord length, "s" the arc length, "h" the sagitta (height) of the
OMB Circular A-123 light of the new internal control requirements for publicly traded companies contained in the Sarbanes-Oxley Act of 2002. The Circular and the statute it implements, the Federal Managers’ Financial Integrity Act of 1982, are at the center of the existing Federal requirements to improve internal financial controls. OMB Circular A-123 OMB Circular A-123 is a US Office of Management and Budget (OMB) Government circular that defines the management responsibilities for internal controls in Federal agencies. It was first issued in 1981 by OMB's Office of Federal Financial Management and underwent numerous updates through 21 December 2004. The Circular is addressed