Sarbox has certainly imposed heavy burdens on companies, particularly small ones.

SOX法案已然对公司尤其是小公司施加了沉重的负担。

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But rather than closing, schools, particularly small ones, are likely to join forces.

但是，学校，特别是小型的，很可能相互联合以避免关门。

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Section 179 of the Internal Revenue Code has been dramatically expanded to the benefit of businesses, particularly small ones.

第179条国内税收法已得到显着扩大，有利于企业，特别是小国。

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That extra layer of regulation will come at a cost for many banks, particularly small ones.

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But rather than closing, schools, particularly small ones, are likely to join forces.

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The Sarbanes-Oxley Act has imposed enormous costs on businesses, particularly small ones, yet these paperwork burdens have not prevented corporate fraud. (And this bureaucratic delight didn't ban corporate executives from lucratively backdating stock options, thereby generating huge gains with virtually no risk.) Those intent on wrongdoing will easily find ways around paper barriers.

FORBES: Fact and Comment