MIME-Version: 1.0
Content-Type: multipart/related; boundary="----=_NextPart_01CB2C44.8A771790"

This document is a Single File Web Page, also known as a Web Archive file.  If you are seeing this message, your browser or editor doesn't support Web Archive files.  Please download a browser that supports Web Archive, such as Windows® Internet Explorer®.

------=_NextPart_01CB2C44.8A771790
Content-Location: file:///C:/1EF4D48E/7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran.htm
Content-Transfer-Encoding: quoted-printable
Content-Type: text/html; charset="us-ascii"

<html xmlns:v=3D"urn:schemas-microsoft-com:vml"
xmlns:o=3D"urn:schemas-microsoft-com:office:office"
xmlns:w=3D"urn:schemas-microsoft-com:office:word"
xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml"
xmlns:st1=3D"urn:schemas-microsoft-com:office:smarttags"
xmlns=3D"http://www.w3.org/TR/REC-html40">

<head>
<meta http-equiv=3DContent-Type content=3D"text/html; charset=3Dus-ascii">
<meta name=3DProgId content=3DWord.Document>
<meta name=3DGenerator content=3D"Microsoft Word 12">
<meta name=3DOriginator content=3D"Microsoft Word 12">
<link rel=3DFile-List
href=3D"7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-=
Fran_files/filelist.xml">
<link rel=3DPreview
href=3D"7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-=
Fran_files/preview.wmf">
<title>University Of Miami</title>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"PlaceType"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"PlaceName"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"place"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"City"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"PostalCode"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"country-region"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"address"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"date"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"Street"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"State"/>
<!--[if gte mso 9]><xml>
 <o:DocumentProperties>
  <o:Author>Suzanne Egan</o:Author>
  <o:Template>Normal</o:Template>
  <o:LastAuthor>a</o:LastAuthor>
  <o:Revision>11</o:Revision>
  <o:TotalTime>13460</o:TotalTime>
  <o:Created>2010-07-26T04:50:00Z</o:Created>
  <o:LastSaved>2010-07-26T04:58:00Z</o:LastSaved>
  <o:Pages>1</o:Pages>
  <o:Words>16202</o:Words>
  <o:Characters>92356</o:Characters>
  <o:Company>Hewlett-Packard Company</o:Company>
  <o:Lines>769</o:Lines>
  <o:Paragraphs>216</o:Paragraphs>
  <o:CharactersWithSpaces>108342</o:CharactersWithSpaces>
  <o:Version>12.00</o:Version>
 </o:DocumentProperties>
</xml><![endif]-->
<link rel=3DthemeData
href=3D"7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-=
Fran_files/themedata.thmx">
<link rel=3DcolorSchemeMapping
href=3D"7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-=
Fran_files/colorschememapping.xml">
<!--[if gte mso 9]><xml>
 <w:WordDocument>
  <w:TrackMoves>false</w:TrackMoves>
  <w:TrackFormatting/>
  <w:HyphenationZone>47</w:HyphenationZone>
  <w:DoNotHyphenateCaps/>
  <w:PunctuationKerning/>
  <w:DrawingGridHorizontalSpacing>6 pt</w:DrawingGridHorizontalSpacing>
  <w:DrawingGridVerticalSpacing>6 pt</w:DrawingGridVerticalSpacing>
  <w:DisplayHorizontalDrawingGridEvery>0</w:DisplayHorizontalDrawingGridEve=
ry>
  <w:DisplayVerticalDrawingGridEvery>3</w:DisplayVerticalDrawingGridEvery>
  <w:UseMarginsForDrawingGridOrigin/>
  <w:ValidateAgainstSchemas/>
  <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
  <w:IgnoreMixedContent>false</w:IgnoreMixedContent>
  <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
  <w:DoNotPromoteQF/>
  <w:LidThemeOther>EN-US</w:LidThemeOther>
  <w:LidThemeAsian>X-NONE</w:LidThemeAsian>
  <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
  <w:DoNotShadeFormData/>
  <w:Compatibility>
   <w:BreakWrappedTables/>
   <w:SnapToGridInCell/>
   <w:WrapTextWithPunct/>
   <w:UseAsianBreakRules/>
   <w:DontGrowAutofit/>
   <w:SplitPgBreakAndParaMark/>
   <w:DontVertAlignCellWithSp/>
   <w:DontBreakConstrainedForcedTables/>
   <w:DontVertAlignInTxbx/>
   <w:Word11KerningPairs/>
   <w:CachedColBalance/>
  </w:Compatibility>
  <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
  <m:mathPr>
   <m:mathFont m:val=3D"Cambria Math"/>
   <m:brkBin m:val=3D"before"/>
   <m:brkBinSub m:val=3D"&#45;-"/>
   <m:smallFrac m:val=3D"off"/>
   <m:dispDef/>
   <m:lMargin m:val=3D"0"/>
   <m:rMargin m:val=3D"0"/>
   <m:defJc m:val=3D"centerGroup"/>
   <m:wrapIndent m:val=3D"1440"/>
   <m:intLim m:val=3D"subSup"/>
   <m:naryLim m:val=3D"undOvr"/>
  </m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
 <w:LatentStyles DefLockedState=3D"false" DefUnhideWhenUsed=3D"false"
  DefSemiHidden=3D"false" DefQFormat=3D"false" LatentStyleCount=3D"267">
  <w:LsdException Locked=3D"false" QFormat=3D"true" Name=3D"Normal"/>
  <w:LsdException Locked=3D"false" QFormat=3D"true" Name=3D"heading 1"/>
  <w:LsdException Locked=3D"false" QFormat=3D"true" Name=3D"heading 2"/>
  <w:LsdException Locked=3D"false" QFormat=3D"true" Name=3D"heading 3"/>
  <w:LsdException Locked=3D"false" SemiHidden=3D"true" UnhideWhenUsed=3D"tr=
ue"
   QFormat=3D"true" Name=3D"heading 4"/>
  <w:LsdException Locked=3D"false" SemiHidden=3D"true" UnhideWhenUsed=3D"tr=
ue"
   QFormat=3D"true" Name=3D"heading 5"/>
  <w:LsdException Locked=3D"false" SemiHidden=3D"true" UnhideWhenUsed=3D"tr=
ue"
   QFormat=3D"true" Name=3D"heading 6"/>
  <w:LsdException Locked=3D"false" SemiHidden=3D"true" UnhideWhenUsed=3D"tr=
ue"
   QFormat=3D"true" Name=3D"heading 7"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" QFormat=3D"true" Name=3D=
"heading 8"/>
  <w:LsdException Locked=3D"false" SemiHidden=3D"true" UnhideWhenUsed=3D"tr=
ue"
   QFormat=3D"true" Name=3D"heading 9"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"index 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"index 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toc 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toc 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toc 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toc 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toc 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toc 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toc 7"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toc 8"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toc 9"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"header"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"footer"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" QFormat=3D"true" Name=3D=
"caption"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"toa heading"/>
  <w:LsdException Locked=3D"false" QFormat=3D"true" Name=3D"Title"/>
  <w:LsdException Locked=3D"false" Priority=3D"1" Name=3D"Default Paragraph=
 Font"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"Body Text"/>
  <w:LsdException Locked=3D"false" QFormat=3D"true" Name=3D"Subtitle"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"Body Text 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"Body Text 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"22" QFormat=3D"true" Name=3D=
"Strong"/>
  <w:LsdException Locked=3D"false" Priority=3D"20" QFormat=3D"true" Name=3D=
"Emphasis"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"Normal (Web)"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"HTML Preformatte=
d"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"HTML Typewriter"=
/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"No List"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" Name=3D"Balloon Text"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" SemiHidden=3D"true"
   Name=3D"Placeholder Text"/>
  <w:LsdException Locked=3D"false" Priority=3D"1" QFormat=3D"true" Name=3D"=
No Spacing"/>
  <w:LsdException Locked=3D"false" Priority=3D"60" Name=3D"Light Shading"/>
  <w:LsdException Locked=3D"false" Priority=3D"61" Name=3D"Light List"/>
  <w:LsdException Locked=3D"false" Priority=3D"62" Name=3D"Light Grid"/>
  <w:LsdException Locked=3D"false" Priority=3D"63" Name=3D"Medium Shading 1=
"/>
  <w:LsdException Locked=3D"false" Priority=3D"64" Name=3D"Medium Shading 2=
"/>
  <w:LsdException Locked=3D"false" Priority=3D"65" Name=3D"Medium List 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"66" Name=3D"Medium List 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"67" Name=3D"Medium Grid 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"68" Name=3D"Medium Grid 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"69" Name=3D"Medium Grid 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"70" Name=3D"Dark List"/>
  <w:LsdException Locked=3D"false" Priority=3D"71" Name=3D"Colorful Shading=
"/>
  <w:LsdException Locked=3D"false" Priority=3D"72" Name=3D"Colorful List"/>
  <w:LsdException Locked=3D"false" Priority=3D"73" Name=3D"Colorful Grid"/>
  <w:LsdException Locked=3D"false" Priority=3D"60" Name=3D"Light Shading Ac=
cent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"61" Name=3D"Light List Accen=
t 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"62" Name=3D"Light Grid Accen=
t 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"63" Name=3D"Medium Shading 1=
 Accent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"64" Name=3D"Medium Shading 2=
 Accent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"65" Name=3D"Medium List 1 Ac=
cent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"99" SemiHidden=3D"true" Name=
=3D"Revision"/>
  <w:LsdException Locked=3D"false" Priority=3D"34" QFormat=3D"true"
   Name=3D"List Paragraph"/>
  <w:LsdException Locked=3D"false" Priority=3D"29" QFormat=3D"true" Name=3D=
"Quote"/>
  <w:LsdException Locked=3D"false" Priority=3D"30" QFormat=3D"true"
   Name=3D"Intense Quote"/>
  <w:LsdException Locked=3D"false" Priority=3D"66" Name=3D"Medium List 2 Ac=
cent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"67" Name=3D"Medium Grid 1 Ac=
cent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"68" Name=3D"Medium Grid 2 Ac=
cent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"69" Name=3D"Medium Grid 3 Ac=
cent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"70" Name=3D"Dark List Accent=
 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"71" Name=3D"Colorful Shading=
 Accent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"72" Name=3D"Colorful List Ac=
cent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"73" Name=3D"Colorful Grid Ac=
cent 1"/>
  <w:LsdException Locked=3D"false" Priority=3D"60" Name=3D"Light Shading Ac=
cent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"61" Name=3D"Light List Accen=
t 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"62" Name=3D"Light Grid Accen=
t 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"63" Name=3D"Medium Shading 1=
 Accent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"64" Name=3D"Medium Shading 2=
 Accent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"65" Name=3D"Medium List 1 Ac=
cent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"66" Name=3D"Medium List 2 Ac=
cent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"67" Name=3D"Medium Grid 1 Ac=
cent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"68" Name=3D"Medium Grid 2 Ac=
cent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"69" Name=3D"Medium Grid 3 Ac=
cent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"70" Name=3D"Dark List Accent=
 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"71" Name=3D"Colorful Shading=
 Accent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"72" Name=3D"Colorful List Ac=
cent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"73" Name=3D"Colorful Grid Ac=
cent 2"/>
  <w:LsdException Locked=3D"false" Priority=3D"60" Name=3D"Light Shading Ac=
cent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"61" Name=3D"Light List Accen=
t 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"62" Name=3D"Light Grid Accen=
t 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"63" Name=3D"Medium Shading 1=
 Accent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"64" Name=3D"Medium Shading 2=
 Accent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"65" Name=3D"Medium List 1 Ac=
cent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"66" Name=3D"Medium List 2 Ac=
cent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"67" Name=3D"Medium Grid 1 Ac=
cent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"68" Name=3D"Medium Grid 2 Ac=
cent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"69" Name=3D"Medium Grid 3 Ac=
cent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"70" Name=3D"Dark List Accent=
 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"71" Name=3D"Colorful Shading=
 Accent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"72" Name=3D"Colorful List Ac=
cent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"73" Name=3D"Colorful Grid Ac=
cent 3"/>
  <w:LsdException Locked=3D"false" Priority=3D"60" Name=3D"Light Shading Ac=
cent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"61" Name=3D"Light List Accen=
t 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"62" Name=3D"Light Grid Accen=
t 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"63" Name=3D"Medium Shading 1=
 Accent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"64" Name=3D"Medium Shading 2=
 Accent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"65" Name=3D"Medium List 1 Ac=
cent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"66" Name=3D"Medium List 2 Ac=
cent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"67" Name=3D"Medium Grid 1 Ac=
cent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"68" Name=3D"Medium Grid 2 Ac=
cent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"69" Name=3D"Medium Grid 3 Ac=
cent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"70" Name=3D"Dark List Accent=
 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"71" Name=3D"Colorful Shading=
 Accent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"72" Name=3D"Colorful List Ac=
cent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"73" Name=3D"Colorful Grid Ac=
cent 4"/>
  <w:LsdException Locked=3D"false" Priority=3D"60" Name=3D"Light Shading Ac=
cent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"61" Name=3D"Light List Accen=
t 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"62" Name=3D"Light Grid Accen=
t 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"63" Name=3D"Medium Shading 1=
 Accent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"64" Name=3D"Medium Shading 2=
 Accent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"65" Name=3D"Medium List 1 Ac=
cent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"66" Name=3D"Medium List 2 Ac=
cent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"67" Name=3D"Medium Grid 1 Ac=
cent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"68" Name=3D"Medium Grid 2 Ac=
cent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"69" Name=3D"Medium Grid 3 Ac=
cent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"70" Name=3D"Dark List Accent=
 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"71" Name=3D"Colorful Shading=
 Accent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"72" Name=3D"Colorful List Ac=
cent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"73" Name=3D"Colorful Grid Ac=
cent 5"/>
  <w:LsdException Locked=3D"false" Priority=3D"60" Name=3D"Light Shading Ac=
cent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"61" Name=3D"Light List Accen=
t 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"62" Name=3D"Light Grid Accen=
t 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"63" Name=3D"Medium Shading 1=
 Accent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"64" Name=3D"Medium Shading 2=
 Accent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"65" Name=3D"Medium List 1 Ac=
cent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"66" Name=3D"Medium List 2 Ac=
cent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"67" Name=3D"Medium Grid 1 Ac=
cent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"68" Name=3D"Medium Grid 2 Ac=
cent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"69" Name=3D"Medium Grid 3 Ac=
cent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"70" Name=3D"Dark List Accent=
 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"71" Name=3D"Colorful Shading=
 Accent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"72" Name=3D"Colorful List Ac=
cent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"73" Name=3D"Colorful Grid Ac=
cent 6"/>
  <w:LsdException Locked=3D"false" Priority=3D"19" QFormat=3D"true"
   Name=3D"Subtle Emphasis"/>
  <w:LsdException Locked=3D"false" Priority=3D"21" QFormat=3D"true"
   Name=3D"Intense Emphasis"/>
  <w:LsdException Locked=3D"false" Priority=3D"31" QFormat=3D"true"
   Name=3D"Subtle Reference"/>
  <w:LsdException Locked=3D"false" Priority=3D"32" QFormat=3D"true"
   Name=3D"Intense Reference"/>
  <w:LsdException Locked=3D"false" Priority=3D"33" QFormat=3D"true" Name=3D=
"Book Title"/>
  <w:LsdException Locked=3D"false" Priority=3D"37" SemiHidden=3D"true"
   UnhideWhenUsed=3D"true" Name=3D"Bibliography"/>
  <w:LsdException Locked=3D"false" Priority=3D"39" SemiHidden=3D"true"
   UnhideWhenUsed=3D"true" QFormat=3D"true" Name=3D"TOC Heading"/>
 </w:LatentStyles>
</xml><![endif]--><!--[if !mso]><object
 classid=3D"clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D" id=3Dieooui></objec=
t>
<style>
st1\:*{behavior:url(#ieooui) }
</style>
<![endif]-->
<style>
<!--
 /* Font Definitions */
 @font-face
	{font-family:Courier;
	panose-1:2 7 4 9 2 2 5 2 4 4;
	mso-font-charset:0;
	mso-generic-font-family:modern;
	mso-font-format:other;
	mso-font-pitch:fixed;
	mso-font-signature:3 0 0 0 1 0;}
@font-face
	{font-family:"Cambria Math";
	panose-1:2 4 5 3 5 4 6 3 2 4;
	mso-font-charset:0;
	mso-generic-font-family:roman;
	mso-font-pitch:variable;
	mso-font-signature:-1610611985 1107304683 0 0 159 0;}
@font-face
	{font-family:"Arial Unicode MS";
	panose-1:2 11 6 4 2 2 2 2 2 4;
	mso-font-charset:128;
	mso-generic-font-family:swiss;
	mso-font-pitch:variable;
	mso-font-signature:-134238209 -371195905 63 0 4129279 0;}
@font-face
	{font-family:Calibri;
	panose-1:2 15 5 2 2 2 4 3 2 4;
	mso-font-charset:0;
	mso-generic-font-family:swiss;
	mso-font-pitch:variable;
	mso-font-signature:-1610611985 1073750139 0 0 159 0;}
@font-face
	{font-family:Tahoma;
	panose-1:2 11 6 4 3 5 4 4 2 4;
	mso-font-charset:0;
	mso-generic-font-family:swiss;
	mso-font-pitch:variable;
	mso-font-signature:-520082689 -1073717157 41 0 66047 0;}
@font-face
	{font-family:Georgia;
	panose-1:2 4 5 2 5 4 5 2 3 3;
	mso-font-charset:0;
	mso-generic-font-family:roman;
	mso-font-pitch:variable;
	mso-font-signature:647 0 0 0 159 0;}
@font-face
	{font-family:Verdana;
	panose-1:2 11 6 4 3 5 4 4 2 4;
	mso-font-charset:0;
	mso-generic-font-family:swiss;
	mso-font-pitch:variable;
	mso-font-signature:-1593833729 1073750107 16 0 415 0;}
@font-face
	{font-family:"\@Arial Unicode MS";
	panose-1:2 11 6 4 2 2 2 2 2 4;
	mso-font-charset:128;
	mso-generic-font-family:swiss;
	mso-font-pitch:variable;
	mso-font-signature:-134238209 -371195905 63 0 4129279 0;}
 /* Style Definitions */
 p.MsoNormal, li.MsoNormal, div.MsoNormal
	{mso-style-unhide:no;
	mso-style-qformat:yes;
	mso-style-parent:"";
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
h1
	{mso-style-unhide:no;
	mso-style-qformat:yes;
	mso-style-link:"Heading 1 Char";
	mso-style-next:Normal;
	margin:0in;
	margin-bottom:.0001pt;
	text-align:center;
	mso-pagination:widow-orphan;
	page-break-after:avoid;
	mso-outline-level:1;
	text-autospace:none;
	font-size:10.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	letter-spacing:-.15pt;
	mso-font-kerning:0pt;
	font-weight:bold;}
h2
	{mso-style-unhide:no;
	mso-style-qformat:yes;
	mso-style-link:"Heading 2 Char";
	mso-style-next:Normal;
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	page-break-after:avoid;
	mso-outline-level:2;
	text-autospace:none;
	font-size:10.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	letter-spacing:-.15pt;
	font-weight:bold;}
h3
	{mso-style-unhide:no;
	mso-style-qformat:yes;
	mso-style-link:"Heading 3 Char";
	mso-style-next:Normal;
	margin:0in;
	margin-bottom:.0001pt;
	text-align:justify;
	mso-pagination:widow-orphan;
	page-break-after:avoid;
	mso-outline-level:3;
	mso-hyphenate:none;
	tab-stops:-.5in;
	text-autospace:none;
	font-size:10.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	letter-spacing:-.15pt;
	font-weight:bold;}
h4
	{mso-style-noshow:yes;
	mso-style-qformat:yes;
	mso-style-link:"Heading 4 Char";
	mso-style-next:Normal;
	margin-top:12.0pt;
	margin-right:0in;
	margin-bottom:3.0pt;
	margin-left:0in;
	mso-pagination:widow-orphan;
	page-break-after:avoid;
	mso-outline-level:4;
	text-autospace:none;
	font-size:14.0pt;
	font-family:"Calibri","sans-serif";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";
	font-weight:bold;}
p.MsoHeading8, li.MsoHeading8, div.MsoHeading8
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-qformat:yes;
	mso-style-link:"Heading 8 Char";
	mso-style-next:Normal;
	margin-top:12.0pt;
	margin-right:0in;
	margin-bottom:3.0pt;
	margin-left:0in;
	mso-pagination:widow-orphan;
	mso-outline-level:8;
	text-autospace:none;
	font-size:12.0pt;
	font-family:"Times New Roman","serif";
	mso-fareast-font-family:"Times New Roman";
	font-style:italic;}
p.MsoIndex1, li.MsoIndex1, div.MsoIndex1
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:.5in;
	margin-bottom:0in;
	margin-left:1.0in;
	margin-bottom:.0001pt;
	text-indent:-1.0in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:dotted 6.25in right blank 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoIndex2, li.MsoIndex2, div.MsoIndex2
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:.5in;
	margin-bottom:0in;
	margin-left:1.0in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:dotted 6.25in right blank 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoToc1, li.MsoToc1, div.MsoToc1
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:24.0pt;
	margin-right:.5in;
	margin-bottom:0in;
	margin-left:.5in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:dotted 6.25in right blank 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoToc2, li.MsoToc2, div.MsoToc2
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:.5in;
	margin-bottom:0in;
	margin-left:1.0in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:dotted 6.25in right blank 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoToc3, li.MsoToc3, div.MsoToc3
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:.5in;
	margin-bottom:0in;
	margin-left:1.5in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:dotted 6.25in right blank 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoToc4, li.MsoToc4, div.MsoToc4
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:.5in;
	margin-bottom:0in;
	margin-left:2.0in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:dotted 6.25in right blank 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoToc5, li.MsoToc5, div.MsoToc5
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:.5in;
	margin-bottom:0in;
	margin-left:2.5in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:dotted 6.25in right blank 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoToc6, li.MsoToc6, div.MsoToc6
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:0in;
	margin-bottom:0in;
	margin-left:.5in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:6.25in right 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoToc7, li.MsoToc7, div.MsoToc7
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:0in;
	margin-bottom:0in;
	margin-left:.5in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoToc8, li.MsoToc8, div.MsoToc8
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:0in;
	margin-bottom:0in;
	margin-left:.5in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:6.25in right 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoToc9, li.MsoToc9, div.MsoToc9
	{mso-style-update:auto;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:0in;
	margin-right:0in;
	margin-bottom:0in;
	margin-left:.5in;
	margin-bottom:.0001pt;
	text-indent:-.5in;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:dotted 6.25in right blank 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoHeader, li.MsoHeader, div.MsoHeader
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-link:"Header Char";
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	tab-stops:center 3.25in right 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoFooter, li.MsoFooter, div.MsoFooter
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-link:"Footer Char";
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	tab-stops:center 3.25in right 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoCaption, li.MsoCaption, div.MsoCaption
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-qformat:yes;
	mso-style-next:Normal;
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";}
p.MsoToaHeading, li.MsoToaHeading, div.MsoToaHeading
	{mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	mso-hyphenate:none;
	tab-stops:6.25in right 6.5in;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoBodyText, li.MsoBodyText, div.MsoBodyText
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-link:"Body Text Char";
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	text-autospace:none;
	font-size:10.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	letter-spacing:-.15pt;}
p.MsoBodyText2, li.MsoBodyText2, div.MsoBodyText2
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-link:"Body Text 2 Char";
	margin-top:0in;
	margin-right:0in;
	margin-bottom:6.0pt;
	margin-left:0in;
	line-height:200%;
	mso-pagination:widow-orphan;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";}
p.MsoBodyText3, li.MsoBodyText3, div.MsoBodyText3
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-link:"Body Text 3 Char";
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	text-autospace:none;
	font-size:10.0pt;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	font-weight:bold;}
a:link, span.MsoHyperlink
	{mso-style-unhide:no;
	color:blue;
	text-decoration:underline;
	text-underline:single;}
a:visited, span.MsoHyperlinkFollowed
	{mso-style-unhide:no;
	color:purple;
	text-decoration:underline;
	text-underline:single;}
p
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-margin-top-alt:auto;
	margin-right:0in;
	mso-margin-bottom-alt:auto;
	margin-left:0in;
	mso-pagination:widow-orphan;
	font-size:12.0pt;
	font-family:"Arial Unicode MS","sans-serif";}
pre
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-link:"HTML Preformatted Char";
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 41=
2.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;
	font-size:10.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";}
tt
	{mso-style-priority:99;
	mso-style-unhide:no;
	font-family:"Courier New";
	mso-ascii-font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	mso-hansi-font-family:"Courier New";
	mso-bidi-font-family:"Courier New";}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
	{mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-link:"Balloon Text Char";
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	text-autospace:none;
	font-size:8.0pt;
	font-family:"Tahoma","sans-serif";
	mso-fareast-font-family:"Times New Roman";}
span.Heading1Char
	{mso-style-name:"Heading 1 Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Heading 1";
	mso-ansi-font-size:14.0pt;
	mso-bidi-font-size:14.0pt;
	font-family:"Cambria","serif";
	mso-ascii-font-family:Cambria;
	mso-ascii-theme-font:major-latin;
	mso-fareast-font-family:"Times New Roman";
	mso-fareast-theme-font:major-fareast;
	mso-hansi-font-family:Cambria;
	mso-hansi-theme-font:major-latin;
	mso-bidi-font-family:"Times New Roman";
	mso-bidi-theme-font:major-bidi;
	color:#365F91;
	mso-themecolor:accent1;
	mso-themeshade:191;
	font-weight:bold;}
span.Heading2Char
	{mso-style-name:"Heading 2 Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Heading 2";
	mso-ansi-font-size:13.0pt;
	mso-bidi-font-size:13.0pt;
	font-family:"Cambria","serif";
	mso-ascii-font-family:Cambria;
	mso-ascii-theme-font:major-latin;
	mso-fareast-font-family:"Times New Roman";
	mso-fareast-theme-font:major-fareast;
	mso-hansi-font-family:Cambria;
	mso-hansi-theme-font:major-latin;
	mso-bidi-font-family:"Times New Roman";
	mso-bidi-theme-font:major-bidi;
	color:#4F81BD;
	mso-themecolor:accent1;
	font-weight:bold;}
span.Heading3Char
	{mso-style-name:"Heading 3 Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Heading 3";
	mso-bidi-font-size:12.0pt;
	font-family:"Cambria","serif";
	mso-ascii-font-family:Cambria;
	mso-ascii-theme-font:major-latin;
	mso-fareast-font-family:"Times New Roman";
	mso-fareast-theme-font:major-fareast;
	mso-hansi-font-family:Cambria;
	mso-hansi-theme-font:major-latin;
	mso-bidi-font-family:"Times New Roman";
	mso-bidi-theme-font:major-bidi;
	color:#4F81BD;
	mso-themecolor:accent1;
	font-weight:bold;}
span.Heading4Char
	{mso-style-name:"Heading 4 Char";
	mso-style-noshow:yes;
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Heading 4";
	mso-ansi-font-size:14.0pt;
	mso-bidi-font-size:14.0pt;
	font-family:"Calibri","sans-serif";
	mso-ascii-font-family:Calibri;
	mso-fareast-font-family:"Times New Roman";
	mso-hansi-font-family:Calibri;
	mso-bidi-font-family:"Times New Roman";
	font-weight:bold;}
span.HTMLPreformattedChar
	{mso-style-name:"HTML Preformatted Char";
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"HTML Preformatted";
	font-family:"Courier New";
	mso-ascii-font-family:"Courier New";
	mso-hansi-font-family:"Courier New";
	mso-bidi-font-family:"Courier New";}
span.Heading8Char
	{mso-style-name:"Heading 8 Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Heading 8";
	font-family:"Cambria","serif";
	mso-ascii-font-family:Cambria;
	mso-ascii-theme-font:major-latin;
	mso-fareast-font-family:"Times New Roman";
	mso-fareast-theme-font:major-fareast;
	mso-hansi-font-family:Cambria;
	mso-hansi-theme-font:major-latin;
	mso-bidi-font-family:"Times New Roman";
	mso-bidi-theme-font:major-bidi;
	color:#404040;
	mso-themecolor:text1;
	mso-themetint:191;}
span.HeaderChar
	{mso-style-name:"Header Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:Header;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-ascii-font-family:"Courier New";
	mso-hansi-font-family:"Courier New";
	mso-bidi-font-family:"Courier New";}
span.FooterChar
	{mso-style-name:"Footer Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:Footer;
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-ascii-font-family:"Courier New";
	mso-hansi-font-family:"Courier New";
	mso-bidi-font-family:"Courier New";}
span.BodyTextChar
	{mso-style-name:"Body Text Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Body Text";
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-ascii-font-family:"Courier New";
	mso-hansi-font-family:"Courier New";}
span.BodyText2Char
	{mso-style-name:"Body Text 2 Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Body Text 2";
	mso-bidi-font-size:12.0pt;
	font-family:"Courier New";
	mso-ascii-font-family:"Courier New";
	mso-hansi-font-family:"Courier New";}
span.BodyText3Char
	{mso-style-name:"Body Text 3 Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Body Text 3";
	mso-ansi-font-size:8.0pt;
	mso-bidi-font-size:8.0pt;
	font-family:"Courier New";
	mso-ascii-font-family:"Courier New";
	mso-hansi-font-family:"Courier New";}
span.BalloonTextChar
	{mso-style-name:"Balloon Text Char";
	mso-style-unhide:no;
	mso-style-locked:yes;
	mso-style-link:"Balloon Text";
	mso-ansi-font-size:8.0pt;
	mso-bidi-font-size:8.0pt;
	font-family:"Tahoma","sans-serif";
	mso-ascii-font-family:Tahoma;
	mso-hansi-font-family:Tahoma;
	mso-bidi-font-family:Tahoma;}
p.H2, li.H2, div.H2
	{mso-style-name:H2;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-style-next:Normal;
	margin-top:5.0pt;
	margin-right:0in;
	margin-bottom:5.0pt;
	margin-left:0in;
	mso-pagination:widow-orphan;
	page-break-after:avoid;
	mso-outline-level:3;
	text-autospace:none;
	font-size:18.0pt;
	font-family:"Courier New";
	mso-fareast-font-family:"Times New Roman";
	font-weight:bold;}
p.text, li.text, div.text
	{mso-style-name:text;
	mso-style-priority:99;
	mso-style-unhide:no;
	mso-margin-top-alt:auto;
	margin-right:0in;
	mso-margin-bottom-alt:auto;
	margin-left:0in;
	mso-pagination:widow-orphan;
	font-size:9.0pt;
	font-family:"Verdana","sans-serif";
	mso-fareast-font-family:"Times New Roman";
	mso-bidi-font-family:"Times New Roman";
	color:#666666;}
span.EquationCaption
	{mso-style-name:"_Equation Caption";
	mso-style-unhide:no;
	mso-style-parent:"";}
span.s14b1
	{mso-style-name:s14b1;
	mso-style-unhide:no;
	mso-ansi-font-size:9.5pt;
	mso-bidi-font-size:9.5pt;
	font-family:"Verdana","sans-serif";
	mso-ascii-font-family:Verdana;
	mso-hansi-font-family:Verdana;
	letter-spacing:13.35pt;
	font-weight:bold;}
span.caption1
	{mso-style-name:caption1;
	mso-style-unhide:no;
	mso-ansi-font-size:8.0pt;
	mso-bidi-font-size:8.0pt;
	font-family:"Arial","sans-serif";
	mso-ascii-font-family:Arial;
	mso-hansi-font-family:Arial;
	mso-bidi-font-family:Arial;}
span.redfont101
	{mso-style-name:redfont101;
	mso-style-unhide:no;
	mso-ansi-font-size:10.0pt;
	mso-bidi-font-size:10.0pt;
	font-family:"Arial","sans-serif";
	mso-ascii-font-family:Arial;
	mso-hansi-font-family:Arial;
	mso-bidi-font-family:Arial;
	color:red;
	font-weight:bold;}
.MsoChpDefault
	{mso-style-type:export-only;
	mso-default-props:yes;
	font-size:10.0pt;
	mso-ansi-font-size:10.0pt;
	mso-bidi-font-size:10.0pt;}
 /* Page Definitions */
 @page
	{mso-footnote-separator:url("7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_=
Vita_Upto_AAA2010_San-Fran_files/header.htm") fs;
	mso-footnote-continuation-separator:url("7-26-10_Mon_12.50am_mhtml_SR_Avi_=
Rushinek_UM_Vita_Upto_AAA2010_San-Fran_files/header.htm") fcs;
	mso-endnote-separator:url("7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vi=
ta_Upto_AAA2010_San-Fran_files/header.htm") es;
	mso-endnote-continuation-separator:url("7-26-10_Mon_12.50am_mhtml_SR_Avi_R=
ushinek_UM_Vita_Upto_AAA2010_San-Fran_files/header.htm") ecs;
	mso-endnote-numbering-style:arabic;}
@page Section1
	{size:8.5in 11.0in;
	margin:1.0in 1.0in 1.0in 1.0in;
	mso-header-margin:1.0in;
	mso-footer-margin:1.0in;
	mso-page-numbers:1;
	mso-header:url("7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA=
2010_San-Fran_files/header.htm") h1;
	mso-footer:url("7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA=
2010_San-Fran_files/header.htm") f1;
	mso-paper-source:0;}
div.Section1
	{page:Section1;
	mso-endnote-numbering-style:arabic;}
-->
</style>
<!--[if gte mso 10]>
<style>
 /* Style Definitions */
 table.MsoNormalTable
	{mso-style-name:"Table Normal";
	mso-tstyle-rowband-size:0;
	mso-tstyle-colband-size:0;
	mso-style-noshow:yes;
	mso-style-priority:99;
	mso-style-qformat:yes;
	mso-style-parent:"";
	mso-padding-alt:0in 5.4pt 0in 5.4pt;
	mso-para-margin:0in;
	mso-para-margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	font-size:10.0pt;
	font-family:"Times New Roman","serif";}
</style>
<![endif]--><!--[if gte mso 9]><xml>
 <o:shapedefaults v:ext=3D"edit" spidmax=3D"6146"/>
</xml><![endif]--><!--[if gte mso 9]><xml>
 <o:shapelayout v:ext=3D"edit">
  <o:idmap v:ext=3D"edit" data=3D"1"/>
 </o:shapelayout></xml><![endif]-->
</head>

<body lang=3DEN-US link=3Dblue vlink=3Dpurple style=3D'tab-interval:.5in;te=
xt-justify-trim:
punctuation'>

<div class=3DSection1>

<p class=3DMsoNormal style=3D'margin-left:4.25in'><span style=3D'mso-bidi-f=
ont-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>C:\_Vita<o=
:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:4.25in'><span style=3D'mso-bidi-f=
ont-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>7-26-10_Mo=
n_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran<o:p></o:p></s=
pan></p>

<p class=3DMsoNormal style=3D'margin-left:4.25in'><span style=3D'mso-bidi-f=
ont-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>7-16-10_mh=
tml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:4.25in'><span style=3D'mso-bidi-f=
ont-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>7-2-10_mht=
ml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran.doc<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:4.25in'><span style=3D'mso-bidi-f=
ont-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'><o:p>&nbsp=
;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:4.25in'><span style=3D'mso-bidi-f=
ont-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>7-2-10_doc=
_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran.doc<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:4.25in;text-align:justify'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:4.25in;text-align:justify'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>April 2010<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>4-29-10_doc_SR_Avi_Rushinek_UM_Vita.doc<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>University Of Miami<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>School of Business<span style=3D'mso-tab-count:7'>&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><o:p><=
/o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<h1>Avi Rushinek</h1>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Home Phone:<span style=3D'mso-spacerun:yes'>&nbsp; </span>(305) 666=
&#8209;7890<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Office Phone:<span style=3D'mso-spacerun:yes'>&nbsp; </span>(305)28=
4&#8209;5492<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Home Address:<span style=3D'mso-spacerun:yes'>&nbsp; </span><st1:St=
reet
w:st=3D"on"><st1:address w:st=3D"on">1205 Mariposa Avenue</st1:address></st=
1:Street>
<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><st1:place =
w:st=3D"on"><st1:City
 w:st=3D"on"><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:=
"Courier New";
  letter-spacing:-.15pt'>Coral Gables</span></st1:City><span style=3D'mso-b=
idi-font-size:
 10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>, <st1:St=
ate
 w:st=3D"on">Florida</st1:State><span style=3D'mso-spacerun:yes'>&nbsp; </s=
pan><st1:PostalCode
 w:st=3D"on">33146</st1:PostalCode></span></st1:place><span style=3D'mso-bi=
di-font-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'><o:p></o:p=
></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><b><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-f=
ont-family:
"Courier New";letter-spacing:-.15pt'>Current Academic Rank:</span></b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp; </span>Associate Professor<=
o:p></o:p></span></p>

<p class=3DMsoNormal><b><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-f=
ont-family:
"Courier New";letter-spacing:-.15pt'>Primary Department:</span></b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp; </span>Department of Accoun=
ting<o:p></o:p></span></p>

<p class=3DMsoNormal><b><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-f=
ont-family:
"Courier New";letter-spacing:-.15pt'>Citizenship:</span></b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp; </span><st1:place w:st=3D"o=
n"><st1:country-region
 w:st=3D"on">USA</st1:country-region></st1:place><o:p></o:p></span></p>

<p class=3DMsoToaHeading style=3D'mso-hyphenate:auto;tab-stops:.5in 6.25in =
right 6.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<h2>HIGHER EDUCATION</h2>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-indent:.5in'><b><span style=3D'mso-bidi-=
font-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>Institutio=
nal:<o:p></o:p></span></b></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>The <st1:PlaceTy=
pe
w:st=3D"on">University</st1:PlaceType> of <st1:PlaceName w:st=3D"on">Texas<=
/st1:PlaceName>
at <st1:place w:st=3D"on"><st1:City w:st=3D"on">Austin</st1:City></st1:plac=
e> <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><u>Major</u>:<sp=
an
style=3D'mso-spacerun:yes'>&nbsp; </span>Accounting &amp; Information Syste=
ms <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><u>Specializatio=
n</u>:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Computer Applications &amp; Data B=
ase
Systems <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><u>Secondary Spe=
cialization</u>:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Research Methodology &amp; <o:p></=
o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span>Quantitative Methods <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><u>Degree</u>:<s=
pan
style=3D'mso-spacerun:yes'>&nbsp; </span>Ph.D., 1979 <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><st1:PlaceName w=
:st=3D"on">Tel</st1:PlaceName>
<st1:PlaceName w:st=3D"on">Aviv</st1:PlaceName> <st1:PlaceType w:st=3D"on">=
University</st1:PlaceType>,
Tel Aviv, <st1:place w:st=3D"on"><st1:country-region w:st=3D"on">Israel</st=
1:country-region></st1:place>
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><u>Major</u>:<sp=
an
style=3D'mso-spacerun:yes'>&nbsp; </span>Accounting &amp; Economics <o:p></=
o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><u>Degree</u>:<s=
pan
style=3D'mso-spacerun:yes'>&nbsp; </span>B.A., 1975<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<h2>EXPERIENCE</h2>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-indent:.5in'><b><span style=3D'mso-bidi-=
font-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>Academic:<=
o:p></o:p></span></b></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1985 &#8209; Present Associate Profess=
or
of Accounting, <st1:PlaceType w:st=3D"on">University</st1:PlaceType> of <st=
1:PlaceName
w:st=3D"on">Miami</st1:PlaceName>, <st1:place w:st=3D"on"><st1:City w:st=3D=
"on">Coral
  Gables</st1:City>, <st1:State w:st=3D"on">Florida</st1:State></st1:place>=
. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1988&#8209;89 Visiting Professor of
Accounting, <st1:PlaceType w:st=3D"on">University</st1:PlaceType> of <st1:P=
laceName
w:st=3D"on">Southern California</st1:PlaceName>, <st1:place w:st=3D"on"><st=
1:City
 w:st=3D"on">Los Angeles</st1:City>, <st1:State w:st=3D"on">California</st1=
:State></st1:place><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1983, 1985, 1987 Visiting Lecturer of
Accounting &#8209; <st1:place w:st=3D"on"><st1:City w:st=3D"on">Tel Aviv Un=
iversity</st1:City>,
 <st1:country-region w:st=3D"on">Israel</st1:country-region></st1:place>
(Summer).<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1982, 1984 Visiting Assistant Professo=
r of
Accounting,<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Summer<span
style=3D'mso-spacerun:yes'>&nbsp; </span><st1:PlaceType w:st=3D"on">Univers=
ity</st1:PlaceType>
of <st1:PlaceName w:st=3D"on">Maryland</st1:PlaceName>, <st1:place w:st=3D"=
on"><st1:City
 w:st=3D"on">College Park</st1:City>, <st1:State w:st=3D"on">Maryland</st1:=
State></st1:place>.
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1980 &#8209; 1985 Assistant Professor =
of
Accounting, <st1:PlaceType w:st=3D"on">University</st1:PlaceType> of <st1:P=
laceName
w:st=3D"on">Miami</st1:PlaceName>, <st1:place w:st=3D"on"><st1:City w:st=3D=
"on">Coral
  Gables</st1:City>, <st1:State w:st=3D"on">Florida</st1:State></st1:place>=
. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1979 &#8209; 1980 Assistant Professor =
of
Accounting, <st1:PlaceType w:st=3D"on">University</st1:PlaceType> of <st1:P=
laceName
w:st=3D"on">San Francisco</st1:PlaceName>, <st1:place w:st=3D"on"><st1:City=
 w:st=3D"on">San
  Francisco</st1:City>, <st1:State w:st=3D"on">California</st1:State></st1:=
place>.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1976 &#8209; 1979 Teaching Assistant, =
<st1:PlaceType
w:st=3D"on">University</st1:PlaceType> of <st1:PlaceName w:st=3D"on">Texas<=
/st1:PlaceName>,
<st1:place w:st=3D"on"><st1:City w:st=3D"on">Austin</st1:City>, <st1:State =
w:st=3D"on">Texas</st1:State></st1:place>.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1974 &#8209; 1975 Teaching Assistant, =
<st1:PlaceName
w:st=3D"on">Tel</st1:PlaceName> <st1:PlaceName w:st=3D"on">Aviv</st1:PlaceN=
ame> <st1:PlaceType
w:st=3D"on">University</st1:PlaceType>, Tel <st1:place w:st=3D"on"><st1:Cit=
y w:st=3D"on">Aviv</st1:City>,
 <st1:country-region w:st=3D"on">Israel</st1:country-region></st1:place>. <=
o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><b><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-f=
ont-family:
"Courier New";letter-spacing:-.15pt'>Non-Academic:<o:p></o:p></span></b></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1990 &#8209; Present Executive training
seminars and workshops; EDP Auditing, Expert Systems, Internet Auditing and
Security, and Forensic Accounting.<span style=3D'mso-spacerun:yes'>&nbsp;&n=
bsp;
</span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1982 &#8209; 1989 Continuing Education
Training in Business Microcom&shy;puters, <st1:place w:st=3D"on"><st1:Place=
Type
 w:st=3D"on">University</st1:PlaceType> of <st1:PlaceName w:st=3D"on">Miami=
</st1:PlaceName></st1:place>
Executive and Special Programs.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1982<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp; </span>EDP Audit Consultant &=
#8209;
Belcher Oil, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Miami</st1:City>,=
 <st1:State
 w:st=3D"on">Florida</st1:State></st1:place>.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1981 Flowers Industries' 1981
Business/Academic Exchange Program, Corporate Headquarters, <st1:place w:st=
=3D"on"><st1:City
 w:st=3D"on">Thomasville</st1:City>, <st1:country-region w:st=3D"on">Georgi=
a</st1:country-region></st1:place>.
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1979 Consultant to the Public Utility =
Commission
of <st1:State w:st=3D"on">Texas</st1:State>, <st1:place w:st=3D"on"><st1:Ci=
ty
 w:st=3D"on">Aus&shy;tin</st1:City>, <st1:State w:st=3D"on">Texas</st1:Stat=
e></st1:place>.
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1976 &#8209; 1979 Computer &amp; Resea=
rch
Consultant at the <st1:PlaceType w:st=3D"on">University</st1:PlaceType> of =
<st1:PlaceName
w:st=3D"on">Texas</st1:PlaceName> at <st1:place w:st=3D"on"><st1:City w:st=
=3D"on">Austin</st1:City>,
 <st1:State w:st=3D"on">Texas</st1:State></st1:place>. <o:p></o:p></span></=
p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1973 &#8209; 1974 <st1:PlaceName w:st=
=3D"on">Research</st1:PlaceName>
<st1:PlaceName w:st=3D"on">Assistant</st1:PlaceName> <st1:PlaceName w:st=3D=
"on">Tel</st1:PlaceName>
<st1:PlaceName w:st=3D"on">Aviv</st1:PlaceName> <st1:PlaceType w:st=3D"on">=
University</st1:PlaceType>,
Tel <st1:place w:st=3D"on"><st1:City w:st=3D"on">Aviv</st1:City>, <st1:coun=
try-region
 w:st=3D"on">Israel</st1:country-region></st1:place>.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span lang=3DDA style=3D'mso-bidi-font-size:10.0pt;mso=
-bidi-font-family:
"Courier New";letter-spacing:-.15pt;mso-ansi-language:DA'>1972 &#8209; 1973
Internal Auditor for Tel Aviv University, Tel Aviv, Israel.<span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span lang=3DDA style=3D'mso-bidi-font-size:10.0pt;mso=
-bidi-font-family:
"Courier New";letter-spacing:-.15pt;mso-ansi-language:DA'><o:p>&nbsp;</o:p>=
</span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1971 &#8209; 1972 Auditor &#8209; Gold=
man
&amp; Brown C.P.A. firm, Tel <st1:place w:st=3D"on"><st1:City w:st=3D"on">A=
viv</st1:City>,
 <st1:country-region w:st=3D"on">Israel</st1:country-region></st1:place>.<o=
:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>1969 &#8209; 1971 Systems Analyst for
Military Intelligence <st1:place w:st=3D"on"><st1:City w:st=3D"on">Research=
</st1:City>,
 <st1:country-region w:st=3D"on">Israel</st1:country-region></st1:place>.<s=
pan
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-indent:.5in'><b><span style=3D'mso-bidi-=
font-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>Military:<=
o:p></o:p></span></b></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><st1:place w:st=
=3D"on"><st1:PlaceName
 w:st=3D"on">Herziliya</st1:PlaceName> <st1:PlaceName w:st=3D"on">Military<=
/st1:PlaceName>
 <st1:PlaceType w:st=3D"on">Academy</st1:PlaceType></st1:place> for Officer=
s in
the Israeli Army<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><st1:place w:st=
=3D"on"><st1:City
 w:st=3D"on">Herziliya</st1:City>, <st1:country-region w:st=3D"on">Israel</=
st1:country-region></st1:place><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Graduated:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>June, 1969<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>1969 &#8209; 197=
1<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Officer in <st1:=
place
w:st=3D"on"><st1:country-region w:st=3D"on">Israel</st1:country-region></st=
1:place>
Defense Forces<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<h2>PUBLICATIONS</h2>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-indent:.5in'><b><span style=3D'mso-bidi-=
font-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>Juried or
Refereed Journal Articles:<o:p></o:p></span></b></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;User Participation in the
Development of an Interactive Computer Assisted Instructional Task,&quot;
JOURNAL OF EDUCATIONAL TECHNOLOGY SYSTEMS, Vol. 10, No. 2, 165&#8209;174, F=
all
1981. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Effects of Computer Assi=
sted
Instruction Upon Computer Facility and Instructor Ratings,&quot; JOURNAL OF
COMPUTER&#8209;BASED INSTRUCTION, Vol. 8, No. 2, 43&#8209;46, November 1981=
. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Improving Instructor
Evaluations by the Use of Computer&#8209;Assisted Instruction in Business D=
ata
Processing,&quot; ASSOCIATION FOR EDUCATIONAL DATA SYSTEMS (AEDS) JOURNAL, =
Vol.
15, No. 3, 151&#8209;163, Spring 1982. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Input Control of Accounting
Information Systems,&quot; INDUSTRIAL ACCOUNTANT, Vol. 22, No. 3, 14&#8209;=
19,
July&#8209;September 1982.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Capital Budgeting Techniques=
, The
Payback Period, The Net Present Value, The Internal Rate of Return and Their
Computer Applications,&quot; MANAGERIAL FINANCE, Vol. 9, No. 1, 1&#8209;13,
1983.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Control Aspects of Standard
Costing:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Variance Analysis,
Inflation Adjustment, The Learning and Their Computer Applications,&quot;
MANAGERIAL FINANCE, Vol. 9. No. 1, 14&#8209;18, 1983. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Cost Accumulation for Differ=
ent
Costing Systems and Their Computer Applications,&quot; MANAGERIAL FINANCE, =
Vol.
9, No. 1, 19&#8209;22, 1983. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Costing Aspects of Segmented=
 Reporting
and Its Contribution Approach,&quot; MANAGERIAL FINANCE, Vol. 9, No. 1, 8&#=
8209;10,
1983. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Systems Quality Cont=
rol
Through Measuring Users' Attitudes for Acquisition, Implementation, Mainten=
ance
and Modification Decisions:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An
Empirical Analysis of Management by Exception,&quot; THE JOURNAL OF DATA
EDUCATION, Vol. 23, No. 3, 16&#8209;19, Spring 1983. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Accounting Information System
Development in EDP Auditing,&quot; THE MANAGEMENT ACCOUNTANT, 96&#8209;100,=
<span
style=3D'mso-spacerun:yes'>&nbsp; </span><span
style=3D'mso-spacerun:yes'>&nbsp;</span>March 1983. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Security:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Vital Controls in an Accounting
Information System,&quot; ACCOUNTANCY, Vol. 94, No. 1075, 65&#8209;68, March
1983. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Development and Test=
ing of
a Discriminant Model for Measuring Changes in Instructor Evaluations Due to
Using Computer&#8209;Assisted Instruction,&quot; THE JOURNAL OF COMPUTERS IN
MATHEMATICS AND SCIENCE TEACHING, Vol. 2, No. 4, 17&#8209;25, Summer 1983. =
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;An Evaluation of Mini/Micro =
Computer
Systems:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Multiva=
riate
Analysis,&quot; DATA BASE, Vol. 14, No. 4, 37&#8209;47, Summer 1983.<o:p></=
o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Cost Control Systems,&quot;
INDUSTRIAL ACCOUNTANT, July 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Computer Assisted In=
struction
(CAI) Attributes, Distribution Parameters and Confidence Inter&shy;vals:<sp=
an
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Investigation Promoti=
ng
Quality Control,&quot; THE JOURNAL OF DATA EDUCATION, Vol. 24, No. 1, 5&#82=
09;9,
Fall 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;An Empirical Analysi=
s of
the Computerization of Interactive Software Evaluation Systems,&quot;
INFORMATION AND MANAGEMENT, Vol. 6, No. 5, 281&#8209;287, October 1983.<o:p=
></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S., Chang, L. =
and
Most, K.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Constructi=
on of
an International Investors' Perception Model for Corporate Published Foreca=
sted
Financial Reports for the United States, Great Britain, and New Zealand,&qu=
ot;
MANAGERIAL AND DECISION ECONOMICS (MDE), THE INTERNATIONAL JOURNAL OF RESEA=
RCH
AND PROGRESS IN MANAGEMENT ECONOMICS, Vol. 4, No. 4, 258&#8209;265, December
1983.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S., Rushinek, A. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Forecasting Interact=
ive
System Modification Used for Software Maintenance:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Investigation of User=
&#8209;Computer
Interaction,&quot; JOURNAL OF EDUCATIONAL TECHNOLOGY SYSTEMS, Vol. 12, No. =
1,
15&#8209;37, 1983&#8209;1984.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Computer Auditing and Evalua=
ting
Accounting Software,&quot; ADVANCES IN MODELLING AND SIMULATION, Vol. 1,<o:=
p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>No. 3, 29&#8209;49, 1984.<o:p></o:p></=
span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Measuring and Forecasting Ov=
erall
Satisfaction of Computer Systems:<span style=3D'mso-spacerun:yes'>&nbsp; </=
span>A
Case Study,&quot; ADVANCES OF MODELLING AND SIMULATION TECHNIQUES IN
ENTERPRISES REVIEW, Vol. 1, No. 4, 34&#8209;51, 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;A Methodology for
Interactive Evaluation of User Reactions to Software Packages:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Analysis of System
Performance, Interaction, and Run Time,&quot; INTERNATIONAL JOURNAL OF MAN&=
#8209;MACHINE
STUDIES, Vol. 20, No. 2, 169&#8209;188, 1984.</span><span style=3D'font-fam=
ily:
"Georgia","serif";color:black'> <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-family:"Georgia","serif";color:bla=
ck'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Performance Monitoring Tools=
 for
Computer Systems:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Hardware,
Software, Firmware and Hybrid Controls,&quot; COMPUTERS &amp; INDUSTRIAL
ENGINEERING, Vol. 9, No. 4, 419&#8209;524, 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;A User Evaluation of Informa=
tion
Characteristics Related to Demand Deposit Systems,&quot; INFORMATION AND
MANAGEMENT, Vol. 7, No. 2, 9&#8209;12, 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Auditing Accounting Informat=
ion
Systems Around, Through and With the Computer,&quot; THE <st1:place w:st=3D=
"on"><st1:State
 w:st=3D"on">OHIO</st1:State></st1:place> CPA JOURNAL, Vol. 43, No. 2, 73&#=
8209;78,
Spring 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Economic Decisions and Resou=
rce Allocation
in Managerial Accounting,&quot; INDUSTRIAL ACCOUNTANT, 43&#8209;47, March 1=
984.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Data Capture, Preparation and
Entry Controls in an Accounting Information System,&quot; DATA MANAGEMENT J=
uly
1984.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Distribution Processing:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Implications and Applications for
Business,&quot; JOURNAL OF SYSTEMS MANAGEMENT, Vol. 35, No. 7, 21&#8209;27,
July 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;</span><span style=3D'font-f=
amily:
"Verdana","sans-serif"'> The Effects of Word Processing Software on User
Satisfaction: An Empirical Study of Micro, Mini, and Mainframe Computers Us=
ing
an Interactive Artificial Intelligence Expert-System</span><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>,&quot; OFFICE SYSTEMS RESEARCH JOURNAL, Vol. 3, No. 1, lead articl=
e 1&#8209;16,
Fall 1984. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Mini/Micro Computer Evaluati=
on of
System Features:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical
Discriminant Model of Software and Hardware Expandability, Compatibility, C=
ost&#8209;Efficiency,
Installation and Delivery,&quot; MANAGERIAL AND DECISION ECONOMICS, Vol. 5,=
 No.
3,<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp; </span>150&#8209;159,
September 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Threats to Computer
Security,&quot; BUSINESS, Vol. 34, No. 4, 45&#8209;48, October 1984.<o:p></=
o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Auditing the Computerized
Accounting Information System:<span style=3D'mso-spacerun:yes'>&nbsp;
</span>Conceptual Foundation, Structure and Development,&quot; MODELLING
SIMULATION AND CONTROL, Vol. 4, No. 2, 1&#8209;19, 1985.<o:p></o:p></span><=
/p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Computer Assisted Manufactur=
ing
Software Related to User Satisfaction:<span style=3D'mso-spacerun:yes'>&nbs=
p;
</span>An Interactive Knowledge Based System Using Diagnostic Audit Trails =
for
Planning and Control,&quot; JOURNAL OF INFORMATION AND OPTIMIZATION SCIENCE=
S,
Vol. 6, No. 3, 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Computer Output Controls:<sp=
an
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Effectiveness and Efficiency
Considerations,&quot; (SCIMA) JOURNAL OF MANAGEMENT SCIENCE AND APPLIED
CYBERNETICS, Vol. 14, No. 1, 30&#8209;38, 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Data&#8209;Base Administrati=
on in
Accounting Information&#8209;Systems,&quot; DATA BASE, Vol. 16, No. 3, 13&#=
8209;17,
1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Determining User Reactions To
Petroleum and Fuel Analysis Software Aided By An Interactive Statistical
Analysis System,&quot; INTERNATIONAL JOURNAL OF ENERGY SYSTEMS, Vol. 5, No.=
 3,
91&#8209;94, 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Generalized Audit Software:<=
span
style=3D'mso-spacerun:yes'>&nbsp; </span>Its Usage in Accounting Information
Systems,&quot; CYBERNETICA &#8209; INTERNATIONAL ASSOCIATION FOR CYBERNETIC=
S,
Vol. 28, No. 3, 247&#8209;258, 1985.<span style=3D'mso-spacerun:yes'>&nbsp;
</span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Health and Medical Software
Related to Computer User Satisfaction:<span style=3D'mso-spacerun:yes'>&nbs=
p;
</span>An Interactive Online Expert System Using Diagnostic Audit Trails
Through Telecommunication Networks,&quot; HEALTH POLICY, Vol. 4, 199&#8209;=
219,
1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Management Accounting Inform=
ation
Systems,&quot; CYBERNETICS AND SYSTEMS, Vol. 16, 277&#8209;286, 1985.<span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Payroll and Personnel Softwa=
re
Related to Computer User Satisfaction:<span style=3D'mso-spacerun:yes'>&nbs=
p;
</span>An Interactive On&#8209;line Expert System Using Diagnostic Audit Tr=
ails
Through Telecommunication Networks,&quot; ADVANCES IN MODELLING AND SIMULAT=
ION,
Vol. 4, No. 1, 21&#8209;51, 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Preliminary Studies On the
Development of a Decision Support System for Evaluating Engineering and
Scientific Software,&quot; ADVANCES IN ENGINEERING SOFTWARE, Vol. 7, No. 4,=
 173&#8209;178,
1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Theory of Unobservable Varia=
bles
in Structural Equation Models With an Application in Industrial Selling,&qu=
ot;
MODELLING, SIMULATION, AND CONTROL, Vol. 4, No. 2, 37&#8209;63, 1985.<span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;User Involvement in the
Development and Use of Computer Based Systems for the Health and Rehabilita=
tion
Sciences:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Reducing Protocol
Errors,&quot; INTERNATIONAL JOURNAL OF REHABILITATION RESEARCH, Vol. 8, No.=
 4,
443&#8209;454, 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Learning Curve:<=
span
style=3D'mso-spacerun:yes'>&nbsp; </span>Computer Assisted Instruction and
Programming,&quot; JOURNAL OF EDUCATIONAL COMPUTING RESEARCH, Vol. 1, No. 2,
149&#8209;155, Spring 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;A Note to Barlev&#8209;Levy =
Theory
of the Information Content of Accounting Data and the Management of Security
Portfolios Which Include the Least Correlated Stocks:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Analysis,&quot; JOURN=
AL FOR
BUSINESS FINANCE AND ACCOUNTING, Vol. 12, No. 1, 117&#8209;131, Spring 1985=
.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Relationship of Comp=
uter
Users' Performance to their Attitudes Toward Interactive Software,&quot;
JOURNAL OF EDUCATIONAL TECHNOLOGY SYSTEMS, Vol. 13, No. 4, Spring 1985.<o:p=
></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Backup and Recovery in Accou=
nting
Information Systems,&quot; DATA PROCESSING, Vol. 27, No. 3, 42&#8209;46, Ap=
ril
1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Computer Output Controls:<sp=
an
style=3D'mso-spacerun:yes'>&nbsp; </span>Effec&shy;tiveness and Efficiency
Considerations,&quot; JOURNAL OF MANAGEMENT SCIENCE AND APPLIED CYBERNETICS,
Vol.14, No. 3, 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Effect of System Ratings on =
User
Satisfaction,&quot; INFORMATION AGE, Vol. 7, No. 2, 98&#8209;106, April
1985.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Operating Systems, Compilers,
Assemblers and Application Programs:<span style=3D'mso-spacerun:yes'>&nbsp;
</span>Audit Trails of User Satisfaction,&quot; MICROPROCESSORS AND
MICROSYSTEMS, Vol. 9, No. 5,<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>241&#8209;249, J=
une
1985.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Accounting and Billing Softw=
are
and User Reactions:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Intera=
ctive
Diagnostic Audit Trail,&quot; INFORMATION AND MANAGEMENT, Vol. 9, Number 1,=
 9&#8209;20,
August 1985.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></spa=
n></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Health Marketing and Sales
Distribution Software Related to Computer User Satisfaction,&quot; HEALTH
MARKETING QUARTERLY, Vol. 3, No. 1, 79&#8209;101, Fall 1985.<o:p></o:p></sp=
an></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Relationship Amo=
ng EDP
Instructor&#8209;Course Evaluation and the Use of Interactive Computer Assi=
sted
Instruction:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical
Investigation,&quot; JOURNAL OF COMPUTER INFORMATION SYSTEMS, Vol. 26, No. =
1,
17&#8209;22, Fall 1985.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p>=
</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;User Involvement in System
Development:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Conflict Model a=
nd
Empirical Test &#8209;&#8209; An Empirical Analysis,&quot; THE JOURNAL OF T=
HE
OFFICE SYSTEMS RESEARCH ASSOCIATION, Vol. 4, No. 1,<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>43&#8209;55, Fall 1985.<o:p>=
</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Accounting Systems and the E=
lec&shy;tronic
Data Processing Function,&quot; MANAGEMENT DECISION, Vol. 23, No. 4, 35&#82=
09;44,
1986.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Production and Inventory
Management Software Packages Related to User Reactions,&quot; PRODUCTION AND
INVENTORY MANAGEMENT, Vol. 27, No. 1, 75&#8209;84, 1986.<o:p></o:p></span><=
/p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Statistical/Mathematical Sof=
tware
Related to Computer User Satisfaction:<span style=3D'mso-spacerun:yes'>&nbs=
p;
</span>An Interactive On&#8209;line Expert System Using Diagnostic Audit Tr=
ails
Through Telecommunication Networks,&quot; INTERNATIONAL JOURNAL OF MATHEMAT=
ICAL
EDUCATION IN SCIENCE AND TECHNOLOGY, Vol. 17, No. 3, 1986.<o:p></o:p></span=
></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S., Rushinek, A. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Computer Assisted
Instruction Performance Standards for the Design of Interactive Feedback and
Control Software,&quot; ASSOCIATION FOR EDUCATIONAL DATA SYSTEMS (AEDS)
JOURNAL, Vol. 19, Nos. 2&#8209;3, 137&#8209;142, Winter/Spring 1986.<o:p></=
o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Audit Trail Controls in an E=
DP
Information System,&quot; THE EDP AUDITOR JOURNAL,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>January 1986.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Effects of Communication
Monitors on User Satisfaction,&quot; INFORMATION PROCESSING AND MANAGEMENT,
Vol. 22, No. 4, 345&#8209;351, January 1986.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Influence of Trouble&#82=
09;Shooting,
Education and Documentation on Computer User Satisfaction,&quot; IEEE
TRANSACTIONS ON SYSTEMS, MAN AND CYBERNETICS, Vol. SMC&#8209;16, No. 1,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>165&#8209;167, January/February 19=
86.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Control Through Standard Cos=
ts and
Variance Analysis,&quot; <st1:place w:st=3D"on"><st1:country-region w:st=3D=
"on">SINGAPORE</st1:country-region></st1:place>
ACCOUNTANT, Vol. 2, No. 2, 30&#8209;33, February 1986.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Additional Fund Allocation
Constraints for Common Stock Investments:<span style=3D'mso-spacerun:yes'>&=
nbsp;
</span>An Empirical Analysis of Regional Portfolios in the Common Market and
the <st1:place w:st=3D"on"><st1:country-region w:st=3D"on">United States</s=
t1:country-region></st1:place>,&quot;
THE INTERNATIONAL JOURNAL OF ACCOUNTING, Vol. 21, No. 2, 69&#8209;89, Spring
1986.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Microcomputer Application
Diagnostic System for Identification and Evaluation of User Satisfaction
Factors of Purchasing Software:<span style=3D'mso-spacerun:yes'>&nbsp; </sp=
an>An
Empirical Multivariate Model,&quot; MICROPROCESSING AND MICROPROGRAMMING
JOURNAL, Vol. 17, No. 4, 185&#8209;194, April 1986.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Factors Affecting Rural Cons=
umers
Satisfaction With Medical Care,&quot; HEALTH MARKETING QUARTERLY, Vol. 3, N=
o.
4, 37&#8209;57, Summer 1986.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;What Makes Users Happy,&quot;
COMMUNICATIONS OF THE ASSOCIATION FOR COMPUTING MACHINERY (ACM), Vol. 29, N=
o.
7,<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>594&#8209;598, July =
1986.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><o:p></o:p></spa=
n></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Effects of Computer Loca=
tion
on End-user Satisfaction,&quot; INDUSTRIAL MANAGEMENT AND DATA SYSTEMS, 3&#=
8209;7,
November&#8209;December 1986.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;An Application Model for Com=
puter
Assisted Design and Manufacturing Using a Product Evaluation and Selection
System,&quot; COMPUTERS &amp; INDUSTRIAL ENGINEERING, Vol.12, <o:p></o:p></=
span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>No. 3, 173&#8209;180, 1987.<o:p></o:p>=
</span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Audit Trails of System Repla=
cement
(SR) and User Satisfaction:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An
Empirical Study of Micro, Mini and Mainframe Computers Using a Telecommunic=
ation
Decision Support System (DSS) Network,&quot; COMPUTERS &amp; INDUSTRIAL
ENGINEERING, Vol. 12, No. 2, 77&#8209;90, 1987.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;CAD&#8209;CAM (Computer Assi=
sted
Design&#8209; Computer Assisted Manufacturing) Electronic Design Case
Study:<span style=3D'mso-spacerun:yes'>&nbsp; </span>A Needs Assessment for
Microcomputer Users, Vendors and Consultants,&quot;<span
style=3D'mso-spacerun:yes'>&nbsp; </span>INTERNATIONAL JOURNAL OF APPLIED
ENGINEERING EDUCATION, Vol. 3, No. 3, 299&#8209;306, 1987.<o:p></o:p></span=
></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;
</span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Education, Scheduling and
Administration Related to Computer User Satisfaction:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Interactive On&#8209;line Expert
System Using Diagnostic Audit Trails Through Telecommunication Networks,&qu=
ot;
INTERNATIONAL JOURNAL OF APPLIED ENGINEERING EDUCATION, Vol. 3, No. 4, 399&=
#8209;412,
1987.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Effects of Sources of
Application Programs on User Satisfaction:<span style=3D'mso-spacerun:yes'>=
&nbsp;
</span>An Empirical Study of Micro, Mini &amp; Mainframe Computers Using An
Interactive Artificial Intelligence Expert&#8209;System,&quot; CYBERNETICA,
Vol. 30, No. 1, 75&#8209;96, 1987.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Interactive Diagnostic System
for<span style=3D'mso-spacerun:yes'>&nbsp; </span>Insurance Software: An Ex=
pert
System Using Artificial Intelli&shy;gence (ESAI),&quot; CYBERNETICS AND
SYSTEMS:<span style=3D'mso-spacerun:yes'>&nbsp; </span>AN INTERNATIONAL JOU=
R&shy;NAL,
Vol. 18, 203&#8209;219, 1987.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Using Financial Ratios to Pr=
edict
Insolvency,&quot; JOURNAL OF BUSINESS RESEARCH, Vol. 15, 1987.<o:p></o:p></=
span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Physical Locking/Anti&#8209;=
Theft
Devices (LD) Case Study:<span style=3D'mso-spacerun:yes'>&nbsp; </span>A Pr=
oduct
Evaluation and Selection System,&quot; CYBERNETICS, Vol.31, No.4, 1988.<o:p=
></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Business Graphic Packages,&q=
uot;
JOURNAL OF SYSTEMS MANAGEMENT, Volume 39, No. 3, 12&#8209;21, March 1988.<s=
pan
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Financial Planning (FP) Case
Study:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Feature Selection Syst=
em
(FSS) for Microcomputer Users &amp; Manufac&shy;turers,&quot;<span
style=3D'mso-spacerun:yes'>&nbsp; </span><st1:place w:st=3D"on"><st1:countr=
y-region
 w:st=3D"on">SINGAPORE</st1:country-region></st1:place> ACCOUNTANT, Vol.4, =
No.10,
October 1988.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></sp=
an></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;</=
span><span
style=3D'font-size:8.5pt;font-family:"Verdana","sans-serif";color:black'>
Training software (TS) case study: feature selection system (FSS) for compu=
ter
personnel</span><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-fami=
ly:
"Courier New";letter-spacing:-.15pt'>&quot;,</span><span style=3D'font-size=
:8.5pt;
font-family:"Verdana","sans-serif";color:black'> ACM SIGCPR</span><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'> COMPUTER PERSONNEL, </span><span style=3D'font-size:8.5pt;font-fam=
ily:
"Verdana","sans-serif";color:black'>12(1): 21-33</span><span style=3D'mso-b=
idi-font-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>, 1989.<o:=
p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Graphics Board (GB) Case Study:<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Feature Selection System for Microcomp=
uter
users and Manufactur&shy;ers&quot;<span style=3D'mso-spacerun:yes'>&nbsp;
</span>INTERNATIONAL JOURNAL OF MICROGRAPHICS &amp; VIDEO TECHNOLOGY, 1988.=
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;A Feature Selection System f=
or
Multiuser Databases,&quot;<span style=3D'mso-spacerun:yes'>&nbsp; </span>OM=
EGA:
THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE, Volume 17, No. 1, January
1989.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-size:9.0pt;mso-bidi-font-family:"C=
ourier New";
letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. </span><span
style=3D'font-size:9.0pt;font-family:"Verdana","sans-serif";color:black'>&q=
uot;The
control of computerized information relating to branch manpower management
follow-up systems for banks&quot; Rushinek A., Rushinek S.&nbsp; ACM SIGCPR
Computer Personnel 12(1): 1-12, 1989.</span><span style=3D'font-size:9.0pt;
mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'><o:p></o:p></span=
></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Accelerator Boards, Memory, Power, Coprocessor, and Price in an Autom=
ated
and Networked Matching Algorithm of Users' Needs&quot;,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>COMPUTERS &amp; ELECTRICAL ENGINEE=
RING,
Vol. 15, No.3/4, 131&#8209;142, 1989.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Evaluating Asset Safeguardin=
g and Data
Integrity in the EDP Audit&quot;, MANAGERIAL AUDITING JOURNAL, Vol. 4, No. =
2, 3&#8209;6,
1989.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Manufacturing Resource Planning Systems (MPR) Case Study: Feature
Selection System (FSS) for Microcomputer Users and Manufacturers&quot;, COM=
PUTERS
&amp; INDUSTRIAL ENGINEERING, Vol. 16, No. 2, 321&#8209;328, 1989.<o:p></o:=
p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Multinational Transfer&#8209;Pricing Factors: Tax, Custom Duties,
Antitrust/Dumping Legislation, Inflation, Interest, Competition,
Profit/Dividend, and Financial Reporting&quot;, INTERNATIONAL JOURNAL OF
ACCOUNTING EDUCATION AND RESEARCH, Vol. 23, No. 2, 1989.<o:p></o:p></span><=
/p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. &quot;Local Area Networks
(LN) Case Study: A Product Evaluation and Selection System for Microcomputer
Users, Vendors, and Consultants Need Assessment&quot;, RESOURCE SHARING AND
INFORMA&shy;TION, Vol. 4, No.2, 31&#8209;52, 1989. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Mi=
cro
to Mainframe Access (MMA) Feature Selection System&quot;, COMPUTERS &amp;
INDUSTRIAL ENGINEERING, (accepted for publication), 1989.<o:p></o:p></span>=
</p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Ec=
onomic
Decisions and Resource Allocation in Managerial Accounting&quot;, ECONOMIC
PLANNING, Vol.25, No. 2, 7&#8209;10, August, 1989.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Wo=
rd
Processing Software in Office System Curriculum, Faculty Competence and
Employer Awareness: A Feature Price Contribution Margin Multiple Regression
Model&quot;, OFFICE SYSTEMS RESEARCH JOURNAL, Spring, 1989.<o:p></o:p></spa=
n></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;User Involvement in System D=
e&shy;sign&quot;,
CYBERNETICA, Vol. 32, No. 4, 301&#8209;323, 1989.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Po=
rtable
Computer Case Study: Feature Selection System&quot;<span
style=3D'mso-spacerun:yes'>&nbsp; </span>CYBERNETICA, Vol. 33, No. 2, 1990.=
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Training Software Case Study: A Product Evaluation and Selection
System&quot;, JOURNAL OF EDUCATION FOR BUSINESS, 1989.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Th=
eory
of Evaluating the Effectiveness of Nursing Home Administrators&quot;, HEALTH
MARKETING QUARTERLY, Vol. 6, No. 4, 33&#8209;55, 1989.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Matching Program Code Generators to Software Developers' Needs&quot;,
OMEGA: THE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE, Vol. 18, No. 3, 199=
0.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Selection System Algorithm for Microcomputer: Training and Education
Seminars&quot;, COMPUTERS &amp; EDUCATION, Vol. 14, No. 2, 113&#8209;124, 1=
990.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Control Through Standard Cos=
ts and
Variance Analysis for Performance Evaluation,&quot; ECONOMIC PLANNING Vol. =
26,
No. 2, 3&#8209;8, April, 1990.<span style=3D'mso-spacerun:yes'>&nbsp; </spa=
n><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;He=
alth
Care Delivery and Professional Effectiveness: Centralization, Staff Admissi=
on, Surgical
Performance, &amp; Decision Making&quot;, INTERNATIONAL JOURNAL OF
REHABILITATION RESEARCH, Vol. 13, No.4, 1990.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;The
Effect of Audit Firm Size on<span style=3D'mso-spacerun:yes'>&nbsp; </span>=
Audit
Prices&quot;<span style=3D'mso-spacerun:yes'>&nbsp; </span>OMEGA: THE
INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE, Vol. 18, No. 5, 1990. <o:p></o=
:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;DSS
Software Evaluation and Selection,<span style=3D'mso-spacerun:yes'>&nbsp;
</span>THE JOURNAL OF INFORMATION SYSTEMS MANAGEMENT, Vol. 4, No. 2, Spring,
1991, 40&#8209;45.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Da=
ta
Encryption Features for Computer Hardware and Software Profitability: I/O
ports, Expansion Slots, Algorithms, Ciphers and Security&quot;, COMPUTERS &=
amp;
SECURITY, No. 10, 1991, 345&#8209;357.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;A
Product Evaluation and Selection System For Project Management&quot;, COMPU=
TERS
IN INDUSTRY, No. 7, 1991.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Oil
and Gas Mandated Accounting Changes and Debt Covenants: Debt to Equity
Maturity, Dividend/Retained Earning Reduction &amp; Refinancing Cost
Ratios&quot;, OIL &amp; GAS TAX QUARTERLY, Vol. 40, No.2, 1991, 316&#8209;3=
29.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Selecting Password/File Access Software&quot;, CORPORATE CONTROLLER, =
Vol.
4, No. 6, 1992, 33-38.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Terminal Emulation Controllers, Duplex, Communication Protocols,
Multisession Networks, Copy Protection, Baud-Rate, and Windows Compatibilit=
y:
Profit Measures and Product Features&quot;, TELEMATICS AND INFORMATICS,
Pergammon Press, Vol. 10, No. 1, 1993, 59-73.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Data Encryption (DE) Case St=
udy:
Feature Selection System (FSS) for Microcomputer Users and Manufacturers&qu=
ot;,
ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Vol. 26,
No. 1, 1993, 93-115.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Us=
ing
Experts for Detecting &amp; Litigating Computer Crime&quot;, MANAGERIAL
AUDITING JOURNAL, Vol. 8, No. 7, November, 1993, 19-21.<o:p></o:p></span></=
p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Financial Budgets Total Quality Management of the Medical Instrument
&amp; Related Products' (IR) Industries: Variance Analyses of Actual To
Forecasted Values&quot;, INTERNATIONAL JOURNAL OF QUALITY AND RELIABILITY
MANAGEMENT, accepted for publication, 1993.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Improving Profitability with Segmented Income Statements for Local Ar=
ea
Networks&quot;, INDUSTRIAL MANAGEMENT &amp; DATA SYSTEMS, Vol. 94,No. 2, 19=
94,
7-15.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Forecasts of the Newspaper Industry Based on Financial Statements&quo=
t;,
RESEARCH BULLETIN FOR MANAGMENT ACCOUNTANTS, Vol. 13, 1994, 50-66.<o:p></o:=
p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Instrument and Related Products Competitive Computerized Financial
Analysis Forecasts of Sales and Market Values for Cordis Corporation&quot;,
ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Vol. 27,
No. 1, 1994, 83-114. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Net
Income-to-Sales Ratio Grouping For the Crude Petroleum and Natural Gas Indu=
stry
Sector: A Company to Peer Comparative Variance Analysis&quot;, OIL AND GAS =
TAX
QUARTERLY, June, 1995, Volume 43, No.4, 713-728.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Forecasting Sales, Expenses &amp; Stock Market Values by Quarterly Fi=
nancial
Statement Ratio Analysis: A Microcomputer Software Development Model for
Applied Magnetic Corp. and the Electronic and Electrical Equipment
Industry&quot;, MANAGERIAL AUDITING JOURNAL, Vol. 10, No. 2, 1995, 7-33.<o:=
p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Ac=
counting
Packages Feature Selection System (FSS)&quot;, RESEARCH BULLETIN FOR MANAGE=
MENT
ACCOUNTANTS, (Accepted for publication 1995).<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;CBESM&quot;, RESEARCH BULLETIN FOR MANAGEMENT ACCOUNTANTS, (Accepted =
for
publication 1995).<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&quot;Accounting Software Evaluation: Hardware, Audit Trails, Backup, Error
Recovery and Security&quot;, MANAGERIAL AUDITING JOURNAL, Vol. 10, No. 9, 1=
995,
29-37.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S. &quot;Da=
mage
Cost Calculation Model for Exxon Corporation and the Oil and Gas Industry: A
Simulated Fraud Decomposition of Expert System Software Controls&quot;, OIL=
 AND
GAS TAX QUARTERLY, Vol. 44, No. 3, March 1996, 337-350.<o:p></o:p></span></=
p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &#8220; Project Management Software
Feature Profitability: Windows, Networks, Mainframes, Filtered Task Diagram=
s,
Schedules, and Calendars, JOURNAL OF COMPUTER INFORMATION SYSTEMS (JCIS), V=
ol.
37, No. 4, Summer 1997, 48-55.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Tax Fraud Forecasting For the
Petroleum Refining Industry: Financial Ratios &amp; Reversed Accounting The=
ory
Applied to Shell Oil&quot;, OIL AND GAS TAX QUARTERLY, March, 1997.<o:p></o=
:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&#8220;Managerial auditors mixed c=
ost
forecasting assumption departure error estimates for litigation and
professional liability risk reduction: the electronics industry&#8221;,
MANAGERIAL AUDITING JOURNAL, Vol.12 No. 6, 1997.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.
&#8221;Rating and Ranking Best Practices of the British Petroleum Oil Compa=
ny
and the Oil &amp; Gas Industry: Sales to Cash Forecasting Univariate Regres=
sion
Trend Analysis and Computer Modeling&#8221;, OIL AND ENERGY QUARTERLY,
December, 1997.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></p>

<p class=3DMsoBodyText>Rushinek, A. and Rushinek, S. &#8221;Litigation in
Pennzoil and the Petroleum Refining Industry: A Financial Ratio Automated P=
eer
Review Analysis of Variance Internet Software Development&#8221;<span
style=3D'mso-spacerun:yes'>&nbsp; </span>OIL, GAS &amp; ENERGY QUARTERLY, V=
ol.47,
No.1, September, 1998, 17-32.</p>

<p class=3DMsoBodyText><o:p>&nbsp;</o:p></p>

<p class=3DMsoBodyText>Rushinek, A. and Rushinek, S. &#8221;Correlating
Investors&#8217; Preferences to Stock Characteristics: An Algorithm for
Internet Software Decision Support System Development in the Crude Oil &amp;
Refining Industry&#8221;<span style=3D'mso-spacerun:yes'>&nbsp; </span>OIL,=
 GAS
&amp; ENERGY QUARTERLY, Vol. 48, No.1, September, 1999, 87-101.</p>

<p class=3DMsoBodyText><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-weight:bold'>Rushinek, A. and Rushinek, S. &#8221;Oil
&amp; Gas Market, Sector &amp; Company Relative Strength Congruity Trading
Theory (MSCRSSCTT): An Internet Automation Approach Applied to Chevron
Corporation&#8217;s Stocks&#8221;<span style=3D'mso-spacerun:yes'>&nbsp;
</span>OIL, GAS &amp; ENERGY QUARTERLY, Vol. 48, No.4, June, 2000, 671-682.=
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-spacerun:yes'>&nbsp;</span><span style=3D'font-family:Courier'=
><o:p></o:p></span></p>

<p class=3DMsoBodyText><span style=3D'font-family:Courier;mso-bidi-font-wei=
ght:
bold'>Rushinek, A. and Rushinek, S. &#8220;Internet Fraud Auditing: A Simul=
ated
Health Care Industry Case Study&#8221;, JOURNAL OF FORENSIC ACCOUNTING, Vol=
. 1,
No. 1, 125-234, 2000.<o:p></o:p></span></p>

<p class=3DMsoBodyText><span style=3D'font-family:Courier;mso-bidi-font-wei=
ght:
bold'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoBodyText><span style=3D'font-family:Courier;mso-bidi-font-wei=
ght:
bold'>Rushinek, A. and Rushinek, S. &#8220;The Role of the Forensic Account=
ant
in Calculating the Damages Using the &#8216;But-if Analysis in a Case of
Internet Day Trader &amp; Online Broker Misconduct Litigation&#8221;, JOURN=
AL OF
FORENSIC ACCOUNTING, Vol. 1, No. 2, 241-250, 2001. <o:p></o:p></span></p>

<p class=3DMsoBodyText><span style=3D'font-family:Courier;mso-bidi-font-wei=
ght:
bold'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in 0in'><span
style=3D'mso-bidi-font-size:10.0pt'>Rushinek, A. and Rushinek, S.
&#8220;E-Commerce Security Measures: Are They Worth It?&#8221;, ACM: UBIQUI=
TY,
Volume 3, issue 39, <st1:date Year=3D"2002" Day=3D"12" Month=3D"11" w:st=3D=
"on">November
 12, 2002</st1:date> pp. 1-12.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in 0in'><span
style=3D'mso-bidi-font-size:10.0pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoBodyText><span style=3D'mso-bidi-font-weight:bold'>Rushinek, =
A. and
Rushinek, S. &#8220;Short Selling <st1:place w:st=3D"on">Opportunity</st1:p=
lace>
Cost Of Stock Market Losses Damages Software: Internet Mathematical Power, =
Log,
Polynomial, Exponential &amp; Insider Trading Programs&#8221;, JOURNAL OF
FORENSIC ACCOUNTING, (Accepted for Publication)</span>.</p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-weight:
bold'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-weight:
bold'>Rushinek, A. and Rushinek, S. </span><span style=3D'mso-bidi-font-siz=
e:
10.0pt;mso-bidi-font-family:"Courier New"'>&quot;Forensic Audits of Stock M=
arket
Forecasts For Texaco &amp; The International Oil and Gas Industry &amp;
Financial Models for Online Broker Litigation&quot;, </span><span
style=3D'mso-bidi-font-size:10.0pt'>OIL, GAS, &amp; ENERGY QUARTERLY,</span=
><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New"'> Vol=
. 51,
No. 4, June, 2003, 659-678.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-weight:
bold'>Rushinek, A. and Rushinek, S. </span><span style=3D'mso-bidi-font-siz=
e:
10.0pt'>&#8220;Automated Internet Trading Forecast Variance Analysis: An Oil
and Gas Industry And BP Corporation Case Study&#8221;, OIL, GAS, &amp; ENER=
GY
QUARTERLY,</span><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-fam=
ily:
"Courier New"'> </span><span style=3D'mso-bidi-font-family:"Courier New";
mso-bidi-font-weight:bold'>Volume 52 Number <st1:date Year=3D"2003" Day=3D"=
1"
Month=3D"9" w:st=3D"on">1 September 2003</st1:date>, 35-54.<o:p></o:p></spa=
n></p>

<p class=3DMsoToaHeading style=3D'mso-hyphenate:auto;tab-stops:.5in 6.25in =
right 6.5in'><span
style=3D'mso-spacerun:yes'>&nbsp;</span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New"'>Rushinek, A. and Rushinek S. &#8220;What Makes a Publisher
Important? Maximization of Internet Citations Methodology&#8221;, ACM: </sp=
an><span
style=3D'mso-bidi-font-size:10.0pt'>UBIQUITY, Volume 4, Issue 12, <st1:date
Year=3D"2003" Day=3D"13" Month=3D"5" w:st=3D"on">May 13 - 19, 2003</st1:dat=
e>.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt'><o:p>&nbsp;<=
/o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt'>Rushinek, A.=
 and
Rushinek S. &#8220;The <st1:place w:st=3D"on"><st1:PlaceType w:st=3D"on">Un=
iversity</st1:PlaceType>
 of <st1:PlaceName w:st=3D"on">DVD</st1:PlaceName></st1:place>&#8221;, ACM:
UBIQUITY, Volume 4, Issue 41, May 13 - 19, 2003.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt'><o:p>&nbsp;<=
/o:p></span></p>

<p class=3DMsoNormal>Rushinek, A. and Rushinek, S. <strong><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
&quot;</span></strong><strong><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman";
font-weight:normal;mso-bidi-font-weight:bold'>Patents &amp; Provisional
Business Method Patent Application (PPA) Disclosure Document Program (DDP) =
For
Building &amp; Testing Quality Research Productivity Of Expert Witness
Testimony &amp; Computer Litigation Support Of Trade Secrets &amp; IP</span=
></strong><strong><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
&#8221;,
</span></strong><span style=3D'mso-bidi-font-weight:bold'>PRODUCTIVITY AND
QUALITY MANAGEMENT FRONTIERS, Vol X (2004).</span><br style=3D'mso-special-=
character:
line-break'>
<![if !supportLineBreakNewLine]><br style=3D'mso-special-character:line-bre=
ak'>
<![endif]></p>

<p class=3DMsoBodyText>Rushinek, A. and Rushinek S. &#8220;What Makes Users
Unhappy: Share-Point Team Services Web Server Security&#8221;, ACM: UBIQUIT=
Y,
Volume 6, Issue 2, February 2005. retrieved 10-31-2009 </p>

<p class=3DMsoBodyText><o:p>&nbsp;</o:p></p>

<p class=3DMsoBodyText>Rushinek, A. and Rushinek S. &#8220;Internet Web Ser=
ver
Comparative Forecasting Sales Models: Reversed Accounting of Texaco Corp and
The Oil &amp; Gas Industry linear, Exponential, Power, Polynomial &amp;
Logarithmic Univariate Regressions&#8221;, OIL, GAS, &amp; ENERGY QUARTERLY,
Volume 54, No. 2, November 2005, 87-95</p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Mark Friedman, Avi Rushinek, Sara Rushinek &#8220;The Effect on
Achievement of Using Emerging Technology in the Managerial Accounting
Course&#8221;, THE ACCOUNTING EDUCATORS' JOURNAL, Volume 16 (2006)<o:p></o:=
p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'font-family:Courier'>Rushinek, A. and Rushinek S. &#8220;An Automa=
ted
Business Intelligent Stock Market Matching Engine For the Oil and Gas Indus=
try:
Materiality of Violating the Normality Assumption of Linear Regression Cont=
rol
Analysis&#8221;, OIL, GAS, &amp; ENERGY QUARTERLY, Volume 56, No. 2, Novemb=
er
2007, 435-448.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'punctuation-wrap:simple'><span style=3D'font-=
family:
Courier'>Rushinek, A. and Rushinek S. &#8220;</span>Optimal Forecasting Mod=
els
For The Oil &amp; Gas Industry:<span style=3D'mso-spacerun:yes'>&nbsp; </sp=
an>A
Study Of The Daily Dow Jones U.S. Oil &amp; Gas Index And ConocoPhillips Wi=
th
The Aid Of The Virtual Internet Office<span style=3D'font-family:Courier'>&=
#8221;,
OIL, GAS, &amp; ENERGY QUARTERLY, Volume 57, No. 1, June, 2008, 893-901.<o:=
p></o:p></span></p>

<p class=3DMsoNormal style=3D'punctuation-wrap:simple'><span style=3D'font-=
family:
Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'mso-layout-grid-align:none'><span style=3D'ms=
o-bidi-font-family:
"Courier New"'>Rushinek, A. and Rushinek S. <b style=3D'mso-bidi-font-weigh=
t:
normal'>&#8220;</b><span style=3D'mso-bidi-font-weight:bold'>Uncooking the =
books
from toxic paper sub-prime<o:p></o:p></span></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'>mort=
gages
CDS and CSOs material misstatements of the financial services industry: cri=
sis
challenges and counterparty surveillance of collateralized debt
obligations&#8221;<b>, </b></span><i style=3D'mso-bidi-font-style:normal'><=
span
style=3D'mso-bidi-font-family:"Courier New"'>The International Journal of
Economics and Accounting</span></i><span style=3D'mso-bidi-font-family:"Cou=
rier New"'>,
Volume 1, No. 1, 2010.<span style=3D'mso-spacerun:yes'>&nbsp; </span><b
style=3D'mso-bidi-font-weight:normal'><o:p></o:p></b></span></p>

<p class=3DMsoNormal style=3D'margin-top:12.0pt;mso-hyphenate:none;tab-stop=
s:-.5in'><span
style=3D'mso-bidi-font-family:"Courier New"'>Rushinek, A. and Rushinek S.</=
span> <span
style=3D'mso-bidi-font-family:"Courier New"'>&#8220;Oil ETN Trading Rule Li=
near
&amp; Polynomial Daily Open &amp; Close Regression Forecasts- An Automated
Software Development- Exit Strategy And Automated Stop Rules&#8221;, <i
style=3D'mso-bidi-font-style:normal'>Oil, Gas, Energy Quarterly</i>, </span=
>June
2010, Volume <span style=3D'mso-bidi-font-family:"Courier New"'>58, No. 4.<b
style=3D'mso-bidi-font-weight:normal'><o:p></o:p></b></span></p>

<p class=3DMsoNormal style=3D'margin-left:.25in;mso-hyphenate:none;tab-stop=
s:-.5in'><b
style=3D'mso-bidi-font-weight:normal'><span style=3D'mso-bidi-font-family:"=
Courier New"'><o:p>&nbsp;</o:p></span></b></p>

<p class=3DMsoNormal style=3D'mso-layout-grid-align:none'><span style=3D'ms=
o-bidi-font-family:
"Courier New"'>Rushinek, A. and Rushinek S. &#8220;<span style=3D'mso-bidi-=
font-weight:
bold'>Assessment automation software for accounting of</span></span><span
style=3D'mso-bidi-font-weight:bold'> </span><span style=3D'mso-bidi-font-fa=
mily:
"Courier New";mso-bidi-font-weight:bold'>domain name auctions, forensic aud=
it
appraisal, ANOVA of price and cost, ROI univariate and</span><span
style=3D'mso-bidi-font-weight:bold'> </span><span style=3D'mso-bidi-font-fa=
mily:
"Courier New";mso-bidi-font-weight:bold'>multivariate linear regression
forecasting models<b>&#8221;, </b></span><i style=3D'mso-bidi-font-style:no=
rmal'><span
style=3D'mso-bidi-font-family:"Courier New"'>International Journal of Manag=
erial
and Financial Accounting</span></i><span style=3D'mso-bidi-font-family:"Cou=
rier New"'>,
Issue 4, 2010.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><b
style=3D'mso-bidi-font-weight:normal'><span style=3D'mso-bidi-font-family:"=
Courier New"'><o:p>&nbsp;</o:p></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Other Works Accepted for Publication</span></b><span style=3D'mso-b=
idi-font-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>:<o:p></o:=
p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;A General Approach to Data Processing Auditing,&quot; EXECUTIVE
ACCOUNTANT, Vol. 9, No. 3, 5&#8209;9, Autumn 1982. <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Concurrent Electronic Data Processing (EDP) Auditing Technique=
s in
Accounting Information Systems,&quot; INTERFACE, 50&#8209;56, Winter 1982&#=
8209;1983.
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Computerized Accounting Systems,&quot; INTERFACE, Vol. 5, No. =
2,
50&#8209;55, Summer 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Investors May Find Computers Time-consuming,&quot; BUSINESS WE=
EK, <st1:date
Year=3D"1983" Day=3D"17" Month=3D"10" w:st=3D"on">October 17, 1983</st1:dat=
e>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Ch=
arts
Unlimited, Computer Based Software,&quot; EDUCA&shy;TIONAL TECHNOLOGY, Dece=
mber
1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Controlling Computer Crime, Fraud and Abuse,&quot; EDPACS, THE=
 EDP
(ELECTRONIC DATA PROCESSING) AUDIT, CONTROL AND SECURITY NEWSLETTER, Decemb=
er
1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;LS=
F The
Least Squares Curve Fitter:<span style=3D'mso-spacerun:yes'>&nbsp; </span>A
Problem Solving Aid for the IBM PC (A Software Package),&quot; EDUCATIONAL
TECHNOLOGY, Vol. 24, No. 6, 57, June 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Analysis de los Sistemas de Contabilidad y Presupuestos
Computarizados,&quot; (Accounting Systems Analysis and Computerized Budgets=
),
CONTABILIDAD, FINANZAS Y ECONOMIA, No. 3, 8&#8209;11, July 1984.<o:p></o:p>=
</span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;EDP System&#8209;Development Methodology:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Auditability and Control,&quot; LE=
CTURE
NOTES IN COMPUTER SCIENCE, Vol. 186, 423&#8209;434, 1985.<o:p></o:p></span>=
</p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Authoring Without Embedded Characters,&quot; DATA TRAINING, Vo=
l.
4, No. 7, 7, June 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Accounting for Strategic Decisions and <st1:place w:st=3D"on">=
Opportunity</st1:place>
Costs,&quot; EXECUTIVE ACCOUNTANT, 7&#8209;8, Autumn 1985.<o:p></o:p></span=
></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Annual Computer Survey&#8209;&#8209;1986&#8209;87,&quot; NEW
ACCOUNTANT, November 1986.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Annual Computer Survey&#8209;&#8209;1987&#8209;88,&quot; NEW
ACCOUNTANT, 21, November 1987.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. &quot;Selecting Expert System Development Software &am=
p;
Hardware&quot;, SOUTH FLORIDA EDP AUDITORS ASSOCIATION NEWS, No. 2, 1&#8209=
; 4,
January 1991. <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek,<span style=3D'mso-spacerun:yes'>&nbsp; </span>A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Review of HANDBOOK OF LITIGATION
SERVICES, (Editors Weil, C.; Wagner, R. and Frank, P.)<span
style=3D'mso-spacerun:yes'>&nbsp; </span>ACCOUNTING REVIEW, 1990.<o:p></o:p=
></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<h3>Manuscripts Under Review</h3>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><o:p>&nbs=
p;</o:p></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'>Rushinek,=
 A.,
Rushinek S, and Stutz, J.,<b style=3D'mso-bidi-font-weight:normal'> </b>&#8=
220;An
Employer Discrimination Compliance Analysis/Alert System and The Convergenc=
e of
Forensic Experts in Accounting and Computing.&#8221; (to submitted to Journ=
al
of Forensic Accounting<b style=3D'mso-bidi-font-weight:normal'>)<o:p></o:p>=
</b></p>

<p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><o:p>&nbsp;</=
o:p></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<h3>RESEARCH PERFORMED</h3>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Research Papers in Progress</span></b><span style=3D'mso-bidi-font-=
size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>: <o:p></o=
:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Forensic Accounting and Computer Litigation Support<o:p></o:p></spa=
n></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Comparative Analyses of Utilities Rate Design &#8209; Loss of Load
Probabilities. <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Computer Assisted Instruction for the CPA Review. <o:p></o:p></span=
></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Comparative Usefulness of Financial Statements to Investors. <o:p><=
/o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>The Design and Programming of Interactive Accounting Software
Evaluation Subroutines. <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Implications of e-Commerce of Managerial/Cost Accounting. <o:p></o:=
p></span></p>

<h3><o:p>&nbsp;</o:p></h3>

<h3><o:p>&nbsp;</o:p></h3>

<h3>PROFESSIONAL</h3>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Editorial Responsibilities</span></b><span style=3D'mso-bidi-font-s=
ize:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>:<o:p></o:=
p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Editorial Board &#8211; IT Journal, Journal of Forensic Accounting,=
 <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Reviewer:<span style=3D'mso-spacerun:yes'>&nbsp; </span>National Sc=
ience
Foundation (NSF), OMEGA, Journal of Forensic Accounting<o:p></o:p></span></=
p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Re=
fereed
for:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Decision Sciences Instit=
ute
(DSI)<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;
</span><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;</span>American
Accounting Association (AAA)<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span>Educational Technology<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>=
<span
style=3D'mso-spacerun:yes'>&nbsp; </span>OMEGA, Journal of Forensic Account=
ing<span
style=3D'mso-tab-count:1'>&nbsp;&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Referee of Accounting Information System Books,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Documentation and <st1:place w:st=
=3D"on"><st1:City
 w:st=3D"on">Readings</st1:City></st1:place> for Kent, McGraw&#8209;Hill, I=
rwin,
Prentice Hall &amp; Wiley<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Professional and Honorary Organizations</span></b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>:<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </sp=
an></span><span
style=3D'font-size:11.0pt;mso-bidi-font-size:12.0pt;mso-bidi-font-weight:bo=
ld'>American
Accounting Association &#8211; Member-At-Large Forensic Accounting<o:p></o:=
p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt;mso-bidi-font-weight:bold'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.5in;mso-hyphenate:none;tab-stops=
:-.5in'><span
style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'>Inst=
itute
of Internal Auditors &#8211;</span><span style=3D'mso-bidi-font-weight:bold=
'>T</span><span
style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'>he B=
oard
of Governors <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.5in;mso-hyphenate:none;tab-stops=
:-.5in'><span
style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'><o:p=
>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.5in;mso-hyphenate:none;tab-stops=
:-.5in'><span
style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'>Inst=
itute
of Internal Auditors &#8211;Academic Relations </span><span style=3D'mso-bi=
di-font-weight:
bold'>C</span><span style=3D'mso-bidi-font-family:"Courier New";mso-bidi-fo=
nt-weight:
bold'>ommittee <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.5in;mso-hyphenate:none;tab-stops=
:-.5in'><span
style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'><o:p=
>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.5in;mso-hyphenate:none;tab-stops=
:-.5in'><st1:place
w:st=3D"on"><st1:PlaceType w:st=3D"on"><span style=3D'mso-bidi-font-family:=
"Courier New";
  mso-bidi-font-weight:bold'>Institute</span></st1:PlaceType><span
 style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'> of=
 <st1:PlaceName
 w:st=3D"on">Internal Auditors</st1:PlaceName></span></st1:place><span
style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'> &#8=
211;
Evaluator of Technology &amp; Software for implementation of Sarbanes-Oxley=
 Act
and Security for Internal Auditors<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.5in;mso-hyphenate:none;tab-stops=
:-.5in'><span
style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'><o:p=
>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:.5in;mso-hyphenate:none;tab-stops=
:-.5in'><span
style=3D'mso-bidi-font-family:"Courier New";mso-bidi-font-weight:bold'>Royal
Society of Fellows &#8211; Academic Advisory Board<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Na=
tional
Association of Accountants <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Am=
erican
Accounting Association <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Am=
erican
Institute for Decision Sciences <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>IS=
ACA
Association <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Phi
Kappa Phi <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Honors and Awards</span></b><span style=3D'mso-bidi-font-size:10.0p=
t;
mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>: <o:p></o:p></sp=
an></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Distinguished Service Award &#8209; Florida Institute of <o:p></o:p=
></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span>Certified Public Accountants, Dade Chapter<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Microcomputer Auditing Grant Award &#8209; Coopers &amp; Lybrand<o:=
p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>University of <st1:place w:st=3D"on"><st1:PlaceName w:st=3D"on">Mia=
mi</st1:PlaceName>
 <st1:PlaceType w:st=3D"on">School</st1:PlaceType></st1:place> of Business
Research Award <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><o=
:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoBodyText3><span style=3D'mso-bidi-font-size:10.0pt;letter-spa=
cing:
-.15pt'>Refereed Proceedings and Presentations:<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Use of Computer Assisted
Instruction in the Teaching of Business Data Processing and Its Effect on
Students' Attitudes,&quot; WESTERN AMERICAN INSTITUTE FOR DECISION SCIENCES
(AIDS) 1980 PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Phoen=
ix</st1:City>,
 <st1:State w:st=3D"on">Arizona</st1:State></st1:place>. <o:p></o:p></span>=
</p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;A Factor Analyzed Model for
Developing<span style=3D'mso-spacerun:yes'>&nbsp; </span>Interactive Softwa=
re
Evaluations,&quot; NATIONAL AMERICAN INSTITUTE FOR DECISION SCIENCES (AIDS)
1981 PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Boston</st1:=
City>, <st1:State
 w:st=3D"on">Massachusetts</st1:State></st1:place>, 320&#8209;323. <o:p></o=
:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;User Participation in Intera=
ctive
Software Design,&quot; SOUTH EAST AMERICAN INSTITUTE FOR DECISION SCIENCES =
(AIDS)
1981 PROCEEDINGS, <st1:City w:st=3D"on">Charlotte</st1:City>, North <st1:pl=
ace
w:st=3D"on"><st1:City w:st=3D"on">Carolina</st1:City></st1:place>. <o:p></o=
:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A., Rushinek, S. and Stutz,
J.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Applied Discriminant=
 Model
for Information Systems Evaluation,&quot; 1982 PROCEEDINGS OF THE ASSOCIATI=
ON
FOR EDUCATIONAL DATA SYSTEMS (AEDS), <st1:place w:st=3D"on"><st1:City w:st=
=3D"on">Orlando</st1:City>,
 <st1:State w:st=3D"on">Florida</st1:State></st1:place>. <o:p></o:p></span>=
</p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Espahbodi, R., Rushinek, A. and Rushin=
ek,
S.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Box&#8209;Jenkins
Univariate Methods for Forecasting Time Series of Annual Accounting Returns=
 on
Investments:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical
Investigation of the Predictive Ability of General Price Level Adjustments =
and
Inflation Accounting,&quot; NATIONAL AMERICAN INSTITUTE FOR DECISION SCIENC=
ES
(AIDS) 1982 PROCEEDINGS, San Francisco, California, 89&#8209;92. <o:p></o:p=
></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Cost&#8209;Volume&#8209;Prof=
it
Analysis Under Uncertainty,&quot; SOUTH EASTERN AMERICAN ACCOUNTING ASSOCIA=
TION
(AAA) 1982 PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Jackso=
nville</st1:City>,
 <st1:State w:st=3D"on">Florida</st1:State></st1:place>. <o:p></o:p></span>=
</p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Reducing the Redundancy of a
Research and Development Cost Forecasting Model in the Transportation
Industry,&quot; SOUTH EASTERN AMERICAN ACCOUNTING ASSOCIATION (AAA) 1982 PR=
OCEEDINGS,
<st1:place w:st=3D"on"><st1:City w:st=3D"on">Jacksonville</st1:City>, <st1:=
State
 w:st=3D"on">Florida</st1:State></st1:place>. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, S. and Rushinek, A.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Evaluation of Integrated Word
Processing in the Office of the Future,&quot; NATIONAL ONLINE 1983 PROCEEDI=
NGS,
<st1:place w:st=3D"on"><st1:City w:st=3D"on">New York</st1:City>, <st1:Stat=
e w:st=3D"on">New
  York</st1:State></st1:place>, 483&#8209;489. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Interactive Computerizat=
ion of
Manual Banks Demand&#8209;Deposits Management Information System (MIS) for
Electronic Data Processing (EDP) Auditing:<span style=3D'mso-spacerun:yes'>=
&nbsp;
</span>An Empirical Analysis,&quot; 1983 WESTERN AMERICAN INSTITUTE FOR
DECISION SCIENCES (AIDS) PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=
=3D"on">Reno</st1:City>,
 <st1:State w:st=3D"on">Nevada</st1:State></st1:place>.<o:p></o:p></span></=
p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Models in Business Developme=
nt and
Planning:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Their Applications =
for
Cash Flow Analysis and Financial Forecasting,&quot; MODELING AND SIMULATION
PROCEEDINGS, of the Fourteenth Annual Pittsburgh Conference, Pittsburgh,
Pennsylvania, Vol. 14, Part 4, 1217&#8209;1220, 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font=
-family:
"Courier New";letter-spacing:-.15pt'>Rushinek, A. and Rushinek, S.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;EDP Auditor's Role in Evalua=
ting
Computerized Accounting Information Systems Efficiency by Queuing, Simulati=
on,
and Statistical Models,&quot; ACM SIGCSE BULLETIN (Association of Computing
Machinery of the Special Interest Group on Computer Science Education), Vol.
15, No. 1, 205&#8209;210, February 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-pagination:widow-orphan lines-together;
page-break-after:avoid'><span style=3D'mso-bidi-font-size:10.0pt;mso-bidi-f=
ont-family:
"Courier New";letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-pagination:widow-orpha=
n lines-together;
mso-hyphenate:none;tab-stops:-.5in'><span style=3D'mso-bidi-font-size:10.0p=
t;
mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>Rushinek, A. and
Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;EDP Audito=
r's
Role in Performing Code Comparisons, Testing and Reviews of Com&shy;puteriz=
ed
Accounting Information Systems,&quot; INTERNATIONAL ASSOCIATION OF MODELLING
AND SIMULATION TECHNIQUES IN ENTERPRISE (AMSE) WINTER SYMPOSIUM 1983 MODELL=
ING
AND SIMULATION, Bermuda, March 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, S. and Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Computer Capacity Management &amp; User Testing Facilities:<sp=
an
style=3D'mso-spacerun:yes'>&nbsp; </span>Performance Evaluation Methodology=
 for
Efficient/ Effective System Design,&quot; 1983 PROCEEDINGS FOR INTERNATIONAL
CONFERENCE ON COMPUTER CAPACITY MANAGEMENT (ICCCM), sponsored by Institute =
for
Software Engineering, Sunnyvale, California, 337&#8209;341, April 1983.<o:p=
></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, S. and Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Distributed Data Processing &amp; Data Base Management Systems
(DBMS) and Its Network Configuration of Data Communication and System Softw=
are
for Micro, Mini, and Mainframe Computers,&quot; 21ST SOUTHEAST REGION
ASSOCIATION FOR COMPUTING MACHINERY (ACM) PROCEEDINGS, <st1:place w:st=3D"o=
n"><st1:City
 w:st=3D"on">Durham</st1:City>, <st1:State w:st=3D"on">North Carolina</st1:=
State></st1:place>,
April 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Electronic Data Processing (EDP) Auditing and Accounting
Information System Output Controls Promoting Computer Privacy, Security, and
Integrity,&quot; 1983 MIDWEST AMERICAN INSTITUTE FOR DECISION SCIENCES (AID=
S)
PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Kansas City</st1:=
City>, <st1:State
 w:st=3D"on">Missouri</st1:State></st1:place>, 189&#8209;190, April 1983.<o=
:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;A Model for Measuring and Forecasting the Level of Information
Content as a Function of Accounting Information System Reports:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Multiple Regression A=
nalysis
for a Computerized Banking Loan System Follow&#8209;up,&quot; SOUTHEAST
AMERICAN ACCOUNTING ASSOCIATION (AAA) 1983 PROCEEDINGS, Virginia Beach,
Virginia, 320&#8209;327, April 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, S. and Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Computer Literacy Plan for Middle Management and Its Impact on
Decision Support Systems,&quot; 1983 PROCEEDINGS OF THE ASSOCIATION FOR
EDUCATIONAL DATA SYSTEMS (AEDS), <st1:place w:st=3D"on"><st1:City w:st=3D"o=
n">Portland</st1:City>,
 <st1:State w:st=3D"on">Oregon</st1:State></st1:place>, May 1983.<o:p></o:p=
></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Mini/Micro Computer Software Evaluation:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>A Function of Reliability, Functio=
nality,
Capacity, Flexibility, Usability, Security, Performance, Serviceability,
Ownership and Cost,&quot; PROCEEDINGS OF THE ASSOCIATION FOR COMPUTING
MACHINERY (ACM) 22ND ANNUAL TECHNICAL SYMPOSIUM, <st1:place w:st=3D"on"><st=
1:City
 w:st=3D"on">Gaithersburg</st1:City>, <st1:State w:st=3D"on">Maryland</st1:=
State></st1:place>,
A.2.1&#8209;A.2.5, June 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, S. and Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;A Model for Measuring and Forecasting the Level of Control of
Investment Centers as a Function of the Organizational Environment:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Multiple Regression
Analysis,&quot; INTERNATIONAL ACCOUNTING AND FINANCIAL INFORMATION PROCEEDI=
NGS,
<st1:place w:st=3D"on"><st1:City w:st=3D"on">Brussels</st1:City>, <st1:coun=
try-region
 w:st=3D"on">Belgium</st1:country-region></st1:place>, June 1983.<o:p></o:p=
></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Access and Communication Controls in an Accounting Information
System,&quot; EIGHTH DATA COMMUNICATION SYMPOSIUM PROCEEDINGS, <st1:place
w:st=3D"on"><st1:City w:st=3D"on">Cape Cod</st1:City>, <st1:State w:st=3D"o=
n">Massachusetts</st1:State></st1:place>,
October 3&#8209;6, 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Auditing the Computerized Accounting Information System:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Conceptual Foundation, Structure a=
nd
Development,&quot;<span style=3D'mso-spacerun:yes'>&nbsp; </span>PROCEEDING=
S OF
THE SEVENTH ANNUAL SYMPOSIUM ON COMPUTER APPLICATIONS IN MEDICAL CARE (SCAM=
C),
Baltimore, Maryland, 27.2&#8209;27.19, October 23&#8209;26, 1983.<o:p></o:p=
></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Computerized Accounting Systems:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Essentials of Computer
Acquisition,&quot; WESTERN EDUCATIONAL COMPUT&shy;ING CONFERENCE 1983
PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">San Francisco</st=
1:City>,
 <st1:State w:st=3D"on">California</st1:State></st1:place>, 14&#8209; 19,
November 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A., Rushinek, S., Chang, L. and Most, K.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;A Measurement of Perceived U=
tility
of Corporate Published Annual Reports to Investors in the U.S., United King=
dom,
and New Zealand,&quot; 1983 SOUTHERN MANAGEMENT PROGRAM PROCEEDINGS, Atlant=
a,
Georgia, 132&#8209;134, November 1983.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;An Analysis of Computer Software and Its Importance to the
Accounting Information System,&quot; SEVENTH EUROPEAN MEETING ON CYBERNETICS
AND SYSTEMS RESEARCH 1984 PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:s=
t=3D"on">Vienna</st1:City>,
 <st1:country-region w:st=3D"on">Austria</st1:country-region></st1:place>.<=
o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, S. and Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Evaluation of Communication Networks and Distributed Data
Processing Systems:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Its
Implications for Management,&quot; NATIONAL ONLINE 1984 PROCEEDINGS, <st1:p=
lace
w:st=3D"on"><st1:City w:st=3D"on">New York</st1:City>, <st1:State w:st=3D"o=
n">New
  York</st1:State></st1:place>, April 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Interactive Computerization of Electronic Data Processing =
(EDP)
Auditing Related to Foreign Currency:<span style=3D'mso-spacerun:yes'>&nbsp;
</span>An Empirical Banking Simulation Model,&quot; MODELLING AND SIMULATION
PROCEEDINGS, at the Fifteenth Annual <st1:City w:st=3D"on">Pittsburgh</st1:=
City>
Conference, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Pittsburgh</st1:Ci=
ty>, <st1:State
 w:st=3D"on">Pennsylvania</st1:State></st1:place>, April 1984.<o:p></o:p></=
span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Proposed Mandatory Accounting Changes in the Oil and Gas
Industry:<span style=3D'mso-spacerun:yes'>&nbsp; </span>The Economic
Determinants,&quot; MID&#8209;ATLANTIC AMERICAN ACCOUNTING ASSOCIATION (AAA)
PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Baltimore</st1:Ci=
ty>, <st1:State
 w:st=3D"on">Maryland</st1:State></st1:place>,<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>April 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Th=
eory
of Qualified Audit Opinions and Auditor Switching:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Analysis of Determini=
ng
Dominant Factors,&quot; SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION (AAA) 1984
PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Biloxi</st1:City>=
, <st1:State
 w:st=3D"on">Mississippi</st1:State></st1:place>, April 1984.<o:p></o:p></s=
pan></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Alternative Accounting Profitability Measures and Security
Returns:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Multiva=
riate
Analysis,&quot; <st1:State w:st=3D"on">OHIO</st1:State> REGION AMERICAN
ACCOUNTING ASSOCIATION (AAA) 1984 PROCEEDINGS, <st1:place w:st=3D"on"><st1:=
City
 w:st=3D"on">Oxford</st1:City>, <st1:State w:st=3D"on">Ohio</st1:State></st=
1:place>,
May 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Microcomputers:<span style=3D'mso-spacerun:yes'>&nbsp; </span>=
Data
Security, Accuracy and Privacy Controls for Detecting and Preventing Microc=
omputer
Misuse Through Electronic Data Processing (EDP) Auditing,&quot; THE TOUCHE =
ROSS
EDP AUDIT SYMPOSIUM PROCEEDINGS, Amherst, Massachusetts, 39&#8209;49, May 7,
1984.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Branching, Validating, and Scoring Interactive Audit Systems (=
IAS)
Using Portable Microcomputers:<span style=3D'mso-spacerun:yes'>&nbsp; </spa=
n>An
Empirical Factor and Path Analysis of Electronic Data Processing
Controls,&quot; AMERICAN ACCOUNTING ASSOCIATION (AAA) 1984 PROCEEDINGS, <st=
1:place
w:st=3D"on"><st1:City w:st=3D"on">Toronto</st1:City>, <st1:country-region w=
:st=3D"on">Canada</st1:country-region></st1:place>,
August 1984.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></spa=
n></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A., Rushinek, S. and Stutz, J.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;BASIC Business Programming A=
ided
by CAI (Computer Assisted Instruction) Instructional Software:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Evaluation of the Lea=
rning
Curve for System Planning and Control,&quot; PROCEEDINGS OF THE WESTERN
EDUCATIONAL COMPUTING CONFERENCE, <st1:place w:st=3D"on"><st1:City w:st=3D"=
on">San
  Diego</st1:City>, <st1:State w:st=3D"on">California</st1:State></st1:plac=
e>, November
1984.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A., Rushinek, S. and Stutz, J.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Computer&#8209;users' Perfor=
mance
Related to their Attitudes Toward Interactive On&#8209;line:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Investigation of Prog=
rams
Development,&quot; PROCEEDINGS OF THE NINTH ANNUAL EUROPEAN STUDIES CONFERE=
NCE,
<st1:place w:st=3D"on"><st1:City w:st=3D"on">Omaha</st1:City>, <st1:State w=
:st=3D"on">Nebraska</st1:State></st1:place>,
<st1:date Year=3D"1984" Day=3D"16" Month=3D"11" w:st=3D"on">November 16, 19=
84</st1:date>.<span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Promotion of Privacy, Security, and Integrity of Business
Computer Information Systems,&quot; 1984 INTERNATIONAL COMPUTER SYMPOSIUM
PROCEEDINGS, <st1:City w:st=3D"on">Taipei</st1:City>, <st1:country-region w=
:st=3D"on">Taiwan</st1:country-region>,
Republic of <st1:place w:st=3D"on"><st1:country-region w:st=3D"on">China</s=
t1:country-region></st1:place>,
December 1984.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Accounting Information System Development in EDP (Electronic D=
ata
Processing) Auditing,&quot; 1985 SOFTWARE ENGINEERING PROCEEDINGS, <st1:pla=
ce
w:st=3D"on"><st1:City w:st=3D"on">Berlin</st1:City>, <st1:country-region w:=
st=3D"on">Germany</st1:country-region></st1:place>,
1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Environmental Variables of Multinational Transfer Pricing &#82=
09;
An Empirical Analysis of Determining Dominant Factors:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Import Restrictions, Antidumping,
Inf(Def)lation, Taxes, Politics and Financial Reporting,&quot; PROCEEDINGS =
OF
THE 1985 ANNUAL MEETING OF THE AMERICAN ACCOUNTING ASSOCIATION (AAA), <st1:=
place
w:st=3D"on"><st1:City w:st=3D"on">Reno</st1:City>, <st1:State w:st=3D"on">N=
evada</st1:State></st1:place>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Accounting Information Systems Output Controls,&quot; PROCEEDI=
NGS
OF COMTEC:<span style=3D'mso-spacerun:yes'>&nbsp; </span>COMPUTER MICRO&#82=
09;GRAPHICS
TECHNOLOGY CONFERENCE, <st1:place w:st=3D"on"><st1:City w:st=3D"on">New Orl=
eans</st1:City>,
 <st1:State w:st=3D"on">Louisiana</st1:State></st1:place>, February 1985.<o=
:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A., Rushinek, S. and Stutz, J.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;Computer Assisted Instructio=
n in
BASIC Programming for Business Applications:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Performance Evaluation
Using Interactive Software,&quot; PROCEEDINGS OF THE SOUTHEAST AMERICAN
INSTITUTE FOR DECISION SCIENCES (AIDS), New Orleans, Louisiana, February 19=
85.<span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;A Comparison of Manual and Computerized Accounts Receivable
System,&quot; PROCEEDINGS OF FIRST NATIONAL CONFERENCE ON COMPUTER
APPLICATIONS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Lagos</st1:City>=
, <st1:country-region
 w:st=3D"on">Nigeria</st1:country-region></st1:place>, February 28&#8209;Ma=
rch 1,
1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Towards Interactively Evaluating and Measuring the Advantages =
of
Mini/Micro Computer Systems:<span style=3D'mso-spacerun:yes'>&nbsp; </span>=
An
Empirical Study,&quot; PROCEEDINGS OF FIRST NATIONAL CONFERENCE ON COMPUTER
APPLICATIONS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Lagos</st1:City>=
, <st1:country-region
 w:st=3D"on">Nigeria</st1:country-region></st1:place>, February 28&#8209;Ma=
rch 1,
1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Accounting and Auditing Software Evaluation With Knowledge Bas=
ed
Expert Systems:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical
Multivariate Model,&quot; PROCEEDINGS OF THE 1985 <st1:City w:st=3D"on">PHO=
ENIX</st1:City>
CONFERENCE ON COMPUTERS AND COMMUNICATIONS, <st1:place w:st=3D"on"><st1:City
 w:st=3D"on">Phoenix</st1:City>, <st1:State w:st=3D"on">Arizona</st1:State>=
</st1:place>,
March 1985.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span=
></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Effects of Computer Acquisition Method on User
Satisfaction:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Using An Intera=
ctive
Expert System,&quot; 1985 INFORMATION SCIENCE AND SYSTEMS PROCEEDINGS, <st1=
:place
w:st=3D"on"><st1:City w:st=3D"on">Baltimore</st1:City>, <st1:State w:st=3D"=
on">Maryland</st1:State></st1:place>,
March 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;A Field Study Examination of Budgetary Participation and Locus=
 of
Control:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Analysi=
s of
Determining Dominant Factors,&quot; PROCEEDINGS OF THE SOUTHEAST AMERICAN
INSTITUTE OF DECISION SCIENCES (AIDS), New Orleans, Louisiana, March 1985. =
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Construction and Architecture Software Related to Computer User
Satisfaction:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Interactive =
Online
Expert System Using Diagnostic Audit Trails Through Telecommunications
Networks,&quot; PROCEEDINGS OF SOUTHEAST ACM MEETING, <st1:place w:st=3D"on=
"><st1:City
 w:st=3D"on">Nash&shy;ville</st1:City>, <st1:State w:st=3D"on">Tennessee</s=
t1:State></st1:place>,
April 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, S. and Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;User Involvement in Systems Designs:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Analysis of Determini=
ng
Dominant Factors,&quot; PROCEEDINGS OF CONFERENCE ON PRODUCTION SYSTEMS &#8=
209;
SCIENTIFIC, ECONOMIC, STRATEGIC APPROACH, <st1:place w:st=3D"on"><st1:City =
w:st=3D"on">Paris</st1:City>,
 <st1:country-region w:st=3D"on">France</st1:country-region></st1:place>, A=
pril
1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Effects of Manufacturer's Software on User Satisfaction:<s=
pan
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Study of Micro, Mini =
&amp;
Mainframe Computers Using an Interactive Artificial Intelligence Expert&#82=
09;System,&quot;
PROCEEDINGS OF THE 1985 CONFERENCE ON INTELLIGENT SYSTEMS AND MACHINES, Cen=
ter
for Robotics and Advanced Automation, Oakland University, Rochester, MI, Ap=
ril
22, 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Effects of System Replacement on User Satisfaction:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Study of Micro, Mini =
&amp;
Mainframe Computers Using an Interactive Artificial Intelligence Expert&#82=
09;System,&quot;
PROCEEDINGS OF THE SIXTH ANNUAL MODELING AND SIMULATION CONFERENCE, Univer&=
shy;sity
of <st1:City w:st=3D"on">Pittsburgh</st1:City>, <st1:place w:st=3D"on"><st1=
:City
 w:st=3D"on">Pittsburgh</st1:City>, <st1:State w:st=3D"on">Pennsylvania</st=
1:State></st1:place>,
<st1:date Year=3D"1985" Day=3D"25" Month=3D"4" w:st=3D"on">April 25, 1985</=
st1:date>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. <span
style=3D'mso-spacerun:yes'>&nbsp;</span>&quot;Payroll and Personnel Software
Related to Computer User Satisfaction:<span style=3D'mso-spacerun:yes'>&nbs=
p;
</span>An Interactive On&#8209;line Expert System Using Diagnostic Audit Tr=
ails
Through Telecommunication Networks,&quot; PROCEEDINGS OF THE SIXTH ANNUAL
MODELING AND SIMULATION CONFERENCE, University of Pittsburgh, Pittsburgh,
Pennsylvania, April 25, 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Effects of Budgetary Goal Characteristics on Managerial Attitu=
de
and Performance,&quot; 1985 SOUTHEAST PROCEEDINGS OF THE AMERICAN ACCOUNTING
ASSOCIATION (SEAAA), <st1:place w:st=3D"on"><st1:City w:st=3D"on">Orlando</=
st1:City>,
 <st1:State w:st=3D"on">Florida</st1:State></st1:place>, April 25&#8209;27,=
 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Order Processing and Inventory Control Software Related to
Computer User Satisfaction:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An
Interactive On&#8209;line Expert System Using Diagnostic Audit Trails Throu=
gh
Telecommunication Networks,&quot; 1985 ACM (ASSOCIATION FOR COMPUTING
MACHINERY) SIGSMALL (SPECIAL INTEREST GROUP ON SMALL SYSTEMS) SYMPOSIUM ON
SMALL SYSTEMS PROCEEDINGS, Danvers, Massachusetts, May 1985.<o:p></o:p></sp=
an></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Effects of Sources of Application Programs on User
Satisfaction:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical St=
udy of
Micro, Mini and Mainframe Computers Using an Interactive Artificial
Intelligence Expert&#8209;System,&quot; END&#8209;USER COMPUTING:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>THE CHANGING ROLE OF THE SYSTEMS
PROFESSIONAL AND THE END&#8209;USER, TWENTY&#8209;FIRST ANNUAL CONFERENCE, =
Association
for Computing Machinery (ACM), Special Interest Group on Computer Personnel
Research (SIGCPR), Special Interest Group on Business Data Processing (SIGB=
DP),
Minneapolis, Minnesota, May 2&#8209;3, 1985.<span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Engineering and Scientific Software Control Modeling, An Expert
System Using Micro/Mini/Maxi Computers by Coax/Fiber Optics, and Satellite
Networks,&quot; PROCEEDINGS OF THE FOURTH INTERNATIONAL CONFERENCE ON
ENGINEERING SOFTWARE, London, England, June 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Effects of Technical Support On User Satisfaction Using an
Interactive Artificial Intelligence Expert System,&quot; PROCEEDINGS OF THE
1985 AMERICAN CONTROL CONFERENCE, Sponsored by IEEE American Automation Con=
trol
Council, Boston, Massachusetts, Vol. 2, 904&#8209;905, June 19&#8209;21, 19=
85.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Correlations Between Instructor, Course and CAI Tutorials,&quo=
t;
PROCEEDINGS OF THE WORLD CONFERENCE ON COM&shy;PUTERS IN EDUCATION, <st1:pl=
ace
w:st=3D"on"><st1:City w:st=3D"on">Norfolk</st1:City>, <st1:State w:st=3D"on=
">Virginia</st1:State></st1:place>,
July 1985.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span>=
</p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><o=
:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Effects of System Ratings on User Satisfaction,&quot; NEW
DIRECTIONS IN COMPUTING PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=
=3D"on">Trondheim</st1:City>,
 <st1:country-region w:st=3D"on">Norway</st1:country-region></st1:place>, A=
ugust
1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Industrial Plants Performance as a Function of Market, Unions,
Government, Customers and Owners:<span style=3D'mso-spacerun:yes'>&nbsp;
</span>An Empirical Study,&quot; PROCEEDINGS OF THE 1985 ANNUAL MEETING OF =
THE
ACADEMY OF MANAGEMENT, San Diego, California, August 1985.<o:p></o:p></span=
></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Effects of the Location of Computer on User
Satisfaction,&quot; 1985 PAN PACIFIC COMPUTER CONFERENCE PROCEEDINGS, <st1:=
place
w:st=3D"on"><st1:City w:st=3D"on">Melbourne</st1:City>, <st1:country-region=
 w:st=3D"on">Australia</st1:country-region></st1:place>,
September 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;The Influence of Significant Computer Advantages on End User
Satisfaction,&quot; IEEE INTERNATIONAL COMPUTER CONFERENCE PROCEEDINGS, <st=
1:place
w:st=3D"on"><st1:City w:st=3D"on">Montreal</st1:City>, <st1:country-region =
w:st=3D"on">Canada</st1:country-region></st1:place>,
September 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Significant Problems Encountered With Micro, Mini, and Mainfra=
me
Computers,&quot; 1985 WESTERN EDUCATION COMPUTER CONFERENCE PROCEEDINGS, <s=
t1:place
w:st=3D"on"><st1:City w:st=3D"on">Oakland</st1:City>, <st1:State w:st=3D"on=
">California</st1:State></st1:place>,
November 1985.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A., Rushinek, S., Chang, L. and Most, K.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;The Construction<span
style=3D'mso-spacerun:yes'>&nbsp; </span>of an International Investors' Uti=
lity
Model for Sources of Information for Decision Making:<span
style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Investigation of the =
<st1:country-region
w:st=3D"on">U.S.</st1:country-region>, <st1:country-region w:st=3D"on">U.K.=
</st1:country-region>
and<span style=3D'mso-spacerun:yes'>&nbsp; </span><st1:country-region w:st=
=3D"on">New
 Zealand</st1:country-region>,&quot; 1986 WESTERN AMERICAN ACCOUNTING
ASSOCIATION PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Costa=
 Mesa</st1:City>,
 <st1:State w:st=3D"on">California</st1:State></st1:place>, April 1986. <o:=
p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Determinants of the Corporate Decision to Capitalize
Interest:<span style=3D'mso-spacerun:yes'>&nbsp; </span>An Empirical Analys=
is of
Income Before Extraordinary Items Dominance,&quot; 1986 SOUTHEAST AMERICAN
ACCOUNTING ASSOCIATION PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=
=3D"on">Greenville</st1:City>,
 <st1:State w:st=3D"on">South Carolina</st1:State></st1:place>, April 1986.=
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Durability of Innovations:<span style=3D'mso-spacerun:yes'>&nb=
sp;
</span>Implications for the Factory of the Future,&quot; 1986 FACTORY OF THE
FUTURE CONFERENCE PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on"=
>Montego
  Bay</st1:City>, <st1:country-region w:st=3D"on">Jamaica</st1:country-regi=
on></st1:place>,
May 1986.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Integrated Accounting Software Model For Computer User
Satisfaction:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Promoting System
Planning and Control,&quot; PROCEEDINGS OF THE 1986 TENTH WESTERN EDUCATION=
AL
COMPUTER CONFERENCE, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Irvine</s=
t1:City>,
 <st1:State w:st=3D"on">California</st1:State></st1:place>, <st1:date Year=
=3D"1986"
Day=3D"20" Month=3D"11" w:st=3D"on">November 20, 1986</st1:date>.<o:p></o:p=
></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;An Interactive Diagnostic System for Insurance Software,&quot;
1986 NATIONAL DECISION SCIENCE INSTITUTE PROCEEDINGS, <st1:place w:st=3D"on=
"><st1:City
 w:st=3D"on">Honolulu</st1:City>, <st1:State w:st=3D"on">Hawaii</st1:State>=
</st1:place>,
November 23&#8209;25, 1986.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Integrated Spreadsheet (IS) Case Study Feature Selection System
For Microcomputer Users &amp; Manufac&shy;turers,&quot; SOUTHEAST AMERICAN
ACCOUNTING ASSOCIATION PROCEEDINGS <st1:place w:st=3D"on"><st1:City w:st=3D=
"on">Atlanta</st1:City>,
 <st1:country-region w:st=3D"on">Georgia</st1:country-region></st1:place>, =
419&#8209;423,
April 1987.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Database Management Systems:<span style=3D'mso-spacerun:yes'>&=
nbsp;
</span>A Product Evaluation and Selection System,&quot; PROCEEDINGS OF THE =
1987
WESTERN EDUCATIONAL COMPUTING CONFERENCE, San Francisco, California, Novemb=
er
19, 1987.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;An Evaluation and Selection Methodology of Microcomputer Train=
ing
Software:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Implications for Hu=
man
Resource Managers and Computer Personnel,&quot; PROCEEDINGS OF ASSOCIATION =
OF
COMPUTING MACHINERY (ACM) SPECIAL INTEREST COMPUTER PERSONNEL, Washington,
D.C., April 1988.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&quot;He=
alth
and Medical Software Pricing and Expectations,&quot; 5TH WORLD CONGRESS OF
SOCIAL ECONOMICS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">York</st1:Ci=
ty>, <st1:country-region
 w:st=3D"on">England</st1:country-region></st1:place>, August 1988.<span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Manufacturing Resource Planning
Systems (MPR) Case Study: Feature Selection System (FSS) for Microcomputer
Users and Manufacturers&quot;,<span style=3D'mso-spacerun:yes'>&nbsp;
</span>PROCEEDINGS OF THE 1989 NORTHEAST DESCISION SCIENCES INSTITUTE, Marc=
h 29&#8209;31,
1989, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Balti&shy;more</st1:City=
>, <st1:State
 w:st=3D"on">Maryland</st1:State></st1:place>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. &quot;Reliance on Accounting Productivity &amp;
Performance Measures: A Theoretical and Practical Problem in Measurement&qu=
ot;,
PRODUCTIVITY MANAGEMENT FRONTIERS &#8209; PROCEEDINGS ON PRODUCTIVITY RESEA=
RCH,
<st1:place w:st=3D"on"><st1:City w:st=3D"on">Miami</st1:City>, <st1:State w=
:st=3D"on">Florida</st1:State></st1:place>
1989.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A., Espahbodi, R., Hendrickson, H., &quot;Performance
Rankings Under Four Alternative Accounting Measurement Models&quot;,
PROCEEDINGS OF THE NORTH EAST AMERICAN ACCOUNTING ASSOCIATION, Spring, 1990=
.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Expert Systems for Expert Witness Testimony&quot;<span
style=3D'mso-spacerun:yes'>&nbsp; </span>PROCEEDINGS OF 1990 DECISION SCIEN=
CES
INSTITUTE,<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>November, 1990, <st1:place w:st=3D"on"><st1:City w:st=3D"on">San Di=
ego</st1:City></st1:place>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Profitability &amp; Productivity: Promoting the Design of Soft=
ware
Using An Expert System&quot; PRODUCTIVITY MANAGEMENT FRONTIERS, <st1:date
Year=3D"1991" Day=3D"21" Month=3D"2" w:st=3D"on">February 21, 1991</st1:dat=
e>, <st1:place
w:st=3D"on"><st1:City w:st=3D"on">Miami</st1:City></st1:place>. <o:p></o:p>=
</span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Project Management Software Feature Price Contribution
Margin&quot;<span style=3D'mso-spacerun:yes'>&nbsp; </span>1991 PROCEEDINGS=
 OF
THE SOUTHEAST DECISION SCIENCES INSTITUTE, <st1:place w:st=3D"on"><st1:City
 w:st=3D"on">Washington</st1:City>, <st1:State w:st=3D"on">D.C.</st1:State>=
</st1:place><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. <span
style=3D'mso-spacerun:yes'>&nbsp;</span>&quot;Environmental Contact and
Organizational Innovation: A Factor Analysis Study&quot;<span
style=3D'mso-spacerun:yes'>&nbsp; </span>1991 PROCEEDINGS OF THE SOUTHEAST
DECISION SCIENCES INSTITUTE, <st1:place w:st=3D"on"><st1:City w:st=3D"on">W=
ashington</st1:City>,
 <st1:State w:st=3D"on">D.C.</st1:State></st1:place><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Evaluation of Business Line
Reporting: Forecast Errors, and Segment Revenue/Earning Disclosure&quot;,
SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS 1991, April, 1991, <s=
t1:place
w:st=3D"on"><st1:City w:st=3D"on">Birmingham</st1:City>, <st1:State w:st=3D=
"on">Alabama</st1:State></st1:place>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Effect of Bond Covenants and Management Compensation Contracts=
 on
the Choice of Accounting Techniques: Forecast Errors, Incentive Plan,
Public/Private Dept Value and Firm Market&quot;<span
style=3D'mso-spacerun:yes'>&nbsp; </span>1991 PROCEEDINGS OF THE NATIONAL
DECISION SCIENCES INSTITUTE, November, 1991, <st1:place w:st=3D"on"><st1:Ci=
ty
 w:st=3D"on">Miami Beach</st1:City></st1:place>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. &quot;Expert Systems For Expert Witness Testimony:
Computer Litigation Support&quot;,<span style=3D'mso-spacerun:yes'>&nbsp;
</span>EXPERT SYSTEMS WORLD CONGRESS PROCEEDINGS 1991, December, 1991, <st1=
:place
w:st=3D"on"><st1:City w:st=3D"on">Orlando</st1:City></st1:place>.<o:p></o:p=
></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Microcomputer Data Base, Word
Processing in Integrated Spreadsheet Software Feature Profitability&quot;, =
1992
SOUTH EAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Charlotte, North
Carolina, April, 1992.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Internal and Accounting Rates of
Return (IRR &amp; ARR) Related to Cash-Flow Pattern and Useful Life
Estimates&quot;, 1992 DECISION SCIENCES INSTITUTE PROCEEDINGS, <st1:place
w:st=3D"on"><st1:City w:st=3D"on">San Francisco</st1:City></st1:place>, Nov=
ember,
1992.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Fixed Disk Drive Cost, Capacity,
Speed, Dimensions, Power and Profitability: A Multiple Linear Regression
Analysis&quot;, 1992 DECISION SCIENCES INSTITUTE PROCEEDINGS, <st1:place w:=
st=3D"on"><st1:City
 w:st=3D"on">San Francisco</st1:City></st1:place>, November, 1992.<o:p></o:=
p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Accounting Software
Packages&quot;<span style=3D'mso-spacerun:yes'>&nbsp; </span>1993 SOUTH EAST
AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Atlanta, Georgia, April, 1993.=
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Predicting Auditor Initiated
Adjustments Using Paired Balance Methods&quot; SOUTHEAST AMERICAN ACCOUNTING
ASSOCIATION PROCEEDINGS, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Louis=
ville</st1:City>,
 <st1:State w:st=3D"on">Kentucky</st1:State></st1:place>, April, 1994.<o:p>=
</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Productivity and Quality of the
Electrical and Electronic Equipment Industry: Forecasts of Sales and Market
Values for Catalina Lighting Corporation&quot;, INTERNATIONAL CONFERENCE ON
PRODUCTIVITY AND QUALITY RESEARCH, <st1:date Year=3D"1995" Day=3D"21" Month=
=3D"2"
w:st=3D"on">February 21, 1995</st1:date>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Using Expert Systems for Forens=
ic
Accounting, Expert Witness Testimony and Computer Litigation Support&quot;<=
span
style=3D'mso-spacerun:yes'>&nbsp; </span>SOUTHEAST AMERICAN ACCOUNTING
ASSOCIATION PROCEEDINGS, <st1:place w:st=3D"on"><st1:PlaceType w:st=3D"on">=
Ft.</st1:PlaceType>
 <st1:PlaceName w:st=3D"on">Lauderdale</st1:PlaceName></st1:place>, <st1:da=
te
Year=3D"1995" Day=3D"7" Month=3D"4" w:st=3D"on">April 7, 1995</st1:date>.<o=
:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;But IF Lost Profits Damage
Calculation Assumptions Violation Error Detection and Correction Expert
System:<span style=3D'mso-spacerun:yes'>&nbsp; </span>Forensic Accounting, =
Expert
Witness Testimony, &amp; Computer Litigation Support from the Classroom to =
the
Courtroom&#8221;, SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, SS
Seaward, April, 1995.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Artificial Intelligence and Exp=
ert
Systems: Financial Fraud Detection&quot;<span style=3D'mso-spacerun:yes'>&n=
bsp;
</span>SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, <st1:place w:=
st=3D"on"><st1:City
 w:st=3D"on">Richmond</st1:City>, <st1:State w:st=3D"on">Virginia</st1:Stat=
e></st1:place>,
<st1:date Year=3D"1996" Day=3D"25" Month=3D"4" w:st=3D"on">April 25, 1996</=
st1:date>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &#8220;Internet Electronic Commerce
Software &amp; Web Journal Submission, Editing, Resubmission, Revision Cont=
rol,
Peer Reviews, Publication &amp; Workflow Automation: Toll free Service &amp;
Domain Name Integration&#8221;, 7<sup>th</sup> International Conference on
Productivity and Quality Research (ICPQR &#8217;98), February, 1998.<o:p></=
o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S., &#8220;Automated Matching Engine
Correlating Ideal Target to Available Options for Internet WEBS: Materialit=
y of
Violating the Normality Assumption of Linear Regression Controls Analysis U=
sing
Decision Support Systems&#8221;, 7<sup>th</sup> International Conference on
Productivity and Quality Research (ICPQR &#8217;98), February, 1998.<o:p></=
o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'letter-spacing:-.15pt;mso-bidi-font-weight:bold'>Rushinek, Avi
&#8220;Conducting Business on The Internet&#8221; Track Chair, <st1:date
Year=3D"1999" Day=3D"27" Month=3D"9" w:st=3D"on">September 27-29, 1999</st1=
:date>,
COMDEX Technology Conference, <st1:place w:st=3D"on"><st1:City w:st=3D"on">=
Miami
  Beach</st1:City></st1:place>, Fl</span><b style=3D'mso-bidi-font-weight:n=
ormal'><span
style=3D'font-size:12.0pt;letter-spacing:-.15pt'>.<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b
style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:12.0pt;lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'letter-spacing:-.15pt;mso-bidi-font-weight:bold'>Rushinek, Avi &#8=
220;IT
Security: Protecting Your Corporate Assets&#8221; Session Chair, <st1:date
Year=3D"1999" Day=3D"28" Month=3D"9" w:st=3D"on">September 28, 1999</st1:da=
te>, COMDEX
Technology Conference, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Miami B=
each</st1:City></st1:place>,
Fl</span><b style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:=
12.0pt;
letter-spacing:-.15pt'>.<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b
style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:12.0pt;lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></b></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &#8220;</span><span style=3D'mso-bidi=
-font-family:
"Courier New"'>DVD Burning, Audio/Video Streaming, Webcasting &amp; Publish=
ing
Your Classes As Expert System Components: A Web Server Internet Computer Ba=
sed
Training and Testing Case Study of Information Systems, Managerial Accounti=
ng,
and Excel Spreadsheets-Continuous Improvement (CI) and the Assurance of
Learning on the Internet World Wide Web (WWW),</span><span style=3D'mso-bid=
i-font-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>&#8221;
SOUTHEAST AMERICAN ACCOUNTING ASSOCIATION PROCEEDINGS, Covington, Kentucky,
April 13, 2002.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt'>Rushinek, A. and Rushinek, S. &#8220;Of=
fshore
Internet Web Server, e-Commerce, and Taxation: Reducing Legal
Liabilities&#8221;, </span><span style=3D'mso-bidi-font-size:10.0pt;mso-bid=
i-font-family:
"Courier New";color:black;mso-bidi-font-weight:bold'>International Tax
planning, Anti-Money Laundering and Compliance Conference - Miami Beach,
Florida, May, 2002.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt'>Rushinek, A. and Rushinek, S. &#8220;Co=
mputer
Security and Accounting Information Systems: Updates and Challenges&#8221;,=
 </span><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";color=
:black;
mso-bidi-font-weight:bold'>International Tax planning, Anti-Money Laundering
and Compliance Conference - Miami Beach, Florida, May, 2002.<o:p></o:p></sp=
an></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt'>Rushinek, A. and Rushinek, S. &#8220;Fo=
rensic
Accounting and Computer Forensics: Implications for Offshore Companies&#822=
1;, </span><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";color=
:black;
mso-bidi-font-weight:bold'>International Tax planning, Anti-Money Laundering
and Compliance Conference - Miami Beach, Florida, May, 2002.<o:p></o:p></sp=
an></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
text-align:justify;mso-hyphenate:none;tab-stops:-.5in'><span style=3D'mso-b=
idi-font-weight:
bold'>Rushinek, A. and Rushinek, S. &#8220;DVD Technology: Academic &amp;
Professional Productivity Tutorial &amp; Workshop&#8221; ICPQR 2004 Confere=
nce,
<st1:date Month=3D"2" Day=3D"19" Year=3D"2004" w:st=3D"on">Feb. 19, 2004</s=
t1:date> 1
Day Workshop, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Miami</st1:City>=
, <st1:State
 w:st=3D"on">Florida</st1:State></st1:place>.<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'>Rushinek, A. and R=
ushinek,
S. &#8220;<span style=3D'mso-no-proof:yes'>Sarbanes Oxley Microsoft Acceler=
ator
Forensic Accounting, Expert Witness Testimony, &amp; Computer Litigation
Support Workshop</span>&#8221;, American Accounting Association Annual Meet=
ing
2005, </span><span style=3D'mso-bidi-font-size:10.0pt;font-family:Courier'>=
Saturday,
August 4,2005</span><span style=3D'font-family:Courier'>, San Francisco,
California, sponsored by Teaching and Curriculum<span style=3D'color:#04400=
4'>
Section</span></span><b style=3D'mso-bidi-font-weight:normal'><span
style=3D'font-size:12.0pt;font-family:Courier'>.<o:p></o:p></span></b></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'><a
href=3D"http://aaahq.org/AM2005/cpe/cpe02.htm">http://aaahq.org/AM2005/cpe/=
cpe02.htm</a>
</span><b style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:12=
.0pt;
font-family:Courier'><o:p></o:p></span></b></p>

<h3><span style=3D'font-family:Courier;mso-bidi-font-family:Arial;letter-sp=
acing:
0pt;font-weight:normal'><o:p>&nbsp;</o:p></span></h3>

<p class=3DMsoNormal><span style=3D'font-family:Courier;mso-bidi-font-famil=
y:Arial;
mso-bidi-font-weight:bold'>Rushinek, A. and Rushinek, S. &#8220;Assessment =
Automation
Software for Accounting, Teaching, and Recruiting Programs&#8221;,<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>American Accounting Associat=
ion
Meeting 2006,August 6, 2006, Washington, D.C., sponsored by Teaching and
Curriculum Section. <a href=3D"http://aaahq.org/AM2006/cpe/cpe01.htm">http:=
//aaahq.org/AM2006/cpe/cpe01.htm</a>
</span><a href=3D"http://aaahq.org/pubs/AEN/2006/AM2006.pdf">http://aaahq.o=
rg/pubs/AEN/2006/AM2006.pdf</a></p>

<h3><span style=3D'font-family:Courier;mso-bidi-font-family:Arial;letter-sp=
acing:
0pt;font-weight:normal'><o:p>&nbsp;</o:p></span></h3>

<p class=3DMsoNormal><span style=3D'font-family:Courier;mso-bidi-font-famil=
y:Arial'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'>Rushinek, A. and R=
ushinek,
S. &#8220;<span style=3D'mso-no-proof:yes'>Audited Google Video Professors'
e-Store Pod-Casts: How to Teach, Service &amp; Research using WWW Assessment
DVD of Microsoft&reg; Office Accounting Technologies for the Wireless
Classroom,</span>&#8221; American Accounting Association Annual Meeting 200=
7,<span
style=3D'color:#044004'> </span>August 4, 2007, Chicago, Illinois, sponsore=
d by
Teaching and Curriculum Section. <a href=3D"http://aaahq.org/am2007/cpe/cpe=
03.htm">http://aaahq.org/am2007/cpe/cpe03.htm</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'><o:p>&nbsp;</o:p><=
/span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'>Rushinek, A. and R=
ushinek,
S.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&#8220;<span style=3D'mso-=
no-proof:
yes'>Assessment CPE Video Podcasts and Blogs &quot;Hands-on:&quot; Consult,
Publish &amp; Teach Forensic Auditing, Expert Witness Testimony &amp;
Microsoft&reg; Office Accounting Computer Litigation Support</span>,&#8221;
American Accounting Association Annual Meeting 2007, Saturday, August 4, 20=
07,
Chicago, Illinois, sponsored by Teaching and Curriculum Section. <a
href=3D"http://aaahq.org/am2007/cpe/cpe08.htm">http://aaahq.org/am2007/cpe/=
cpe08.htm</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'><o:p>&nbsp;</o:p><=
/span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'>Rushinek, A. and R=
ushinek,
S.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&#8220;How to Use New Medi=
a and
Technology to Repurpose Classroom Instruction for the Accounting and Busine=
ss
Educator&#8221; 2008 International Fraud and Forensic Accounting Education
Conference, May 9, 2008, <st1:City w:st=3D"on">Las Vegas</st1:City>, Nevada=
<span
style=3D'mso-spacerun:yes'>&nbsp; </span><a
href=3D"http://www.docstoc.com/docs/5525868/2008-International-Fraud-and-Fo=
rensic-Accounting-Education-Conference">http://www.docstoc.com/docs/5525868=
/2008-International-Fraud-and-Forensic-Accounting-Education-Conference</a><=
o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'><o:p>&nbsp;</o:p><=
/span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'>Rushinek, A. and R=
ushinek,
S.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&#8220;Mock Trial &amp; Fo=
rensic
Faculty<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'>WWW Marketplace, J=
ury,
Judge &amp; Attorneys &#8212; Courtroom &amp; Classroom Instructional
Technology Research &amp; Service,&#8221; American Accounting Association
Annual Meeting 2008, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Anaheim</=
st1:City>,
 <st1:State w:st=3D"on">California</st1:State></st1:place>, CPE Session 2:
Saturday, August 2, 8:00 AM &#8211; 11:00 AM, sponsored by Teaching and
Curriculum Section. <a href=3D"http://aaahq.org/AM2008/cpe/cpe02.htm">http:=
//aaahq.org/AM2008/cpe/cpe02.htm</a><span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'><o:p>&nbsp;</o:p><=
/span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'>Rushinek, A. and R=
ushinek,
S.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&#8220;Role Play Forensic
Accounting, Auditing &amp; Tax Expert Witness: Providing Testimony and Comp=
uter
Litigation Support Teaching, Services, Research and Development,&#8221;
American Accounting Association Annual Meeting 2008, <st1:place w:st=3D"on"=
><st1:City
 w:st=3D"on">Anaheim</st1:City>, <st1:State w:st=3D"on">California</st1:Sta=
te></st1:place>,
CPE Session 11: Saturday, August 2, 1:00 PM &#8211; 4:00 PM, sponsored by T=
eaching
and Curriculum Section. <a href=3D"http://aaahq.org/AM2008/cpe/cpe11.htm">h=
ttp://aaahq.org/AM2008/cpe/cpe11.htm</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'><o:p>&nbsp;</o:p><=
/span></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'>Rushinek, A. and R=
ushinek,
S.<span style=3D'mso-spacerun:yes'>&nbsp; </span>&#8220;How to Use Cases, R=
ole
Playing and Mock Trials in the Classroom: The Role of the Accounting and Bu=
siness
Educator with the Aid of New Computer Media,&#8221; American Accounting
Association Annual Meeting 2008, August 6, 2008, <st1:City w:st=3D"on">Anah=
eim</st1:City>,
California <a href=3D"http://aaahq.org/TeachCurr/newsletters/Summer2008.pdf=
">http://aaahq.org/TeachCurr/newsletters/Summer2008.pdf</a><o:p></o:p></spa=
n></p>

<p class=3DMsoNormal><span style=3D'font-family:Courier'><o:p>&nbsp;</o:p><=
/span></p>

<pre style=3D'background:white'><em><span style=3D'font-family:"Courier New=
"'>Rushinek,<span style=3D'mso-spacerun:yes'>&nbsp; </span>A. and<span styl=
e=3D'mso-spacerun:yes'>&nbsp; </span>Rushinek S. &quot;</span></em><span
style=3D'font-family:"Calibri","sans-serif";color:black'>&quot;Tele-Medicin=
e's&nbsp;SMART Surveillance AV HD IP Security Network Camera Audit Systems,=
 '&quot;<span style=3D'mso-spacerun:yes'>&nbsp; </span></span><tt><span
style=3D'color:black'>Jay Weiss Center for Social Medicine and Health Equit=
y, University of Miami Miller School of Medicine, 2009 JWC SMART Forum, Loi=
s Pope LIFE Center, April 24,2009, Miami, Florida.<o:p></o:p></span></tt></=
pre>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Rushinek,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>A. and<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Rushinek S. &quot;IFRS Compliant
Real-Time 2-Way AV (Audio/Video) HD (High Definition) Recording Audit of
Effective Learning Strategies for Forensic IT Networks of Expert Witnesses
Research that focuses on Investigative Accounting Testimony, &amp; Computer
Litigation Support,&quot;<span style=3D'mso-spacerun:yes'>&nbsp; </span></s=
pan></em><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
47597F'>2009
AAA American Accounting Association, Annual Meeting Proceedings, August 1-5,
2009, New York, New York.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
47597F'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt;
mso-layout-grid-align:none'><span style=3D'mso-bidi-font-size:10.0pt;mso-bi=
di-font-family:
"Courier New"'>Rushinek, A. &amp; Rushinek, S., (2009, <span style=3D'color=
:black'>August</span>).
&quot;IFRS Compliant Real-Time 2-Way AV (Audio/Video) HD (High Definition)
Recording Audit of Effective Learning Strategies for Forensic IT Networks of
Expert Witnesses Research that Focuses on Investigative Accounting Testimon=
y,
&amp; Computer Litigation Support, Effective Learning Strategies&quot; 2009=
 <span
style=3D'color:black'>American Accounting Association (AAA) Annual Meeting =
NY,
NY., Monday August 3, 2009, retrieved 10-27-2009 </span><span style=3D'colo=
r:
red'><a href=3D"http://aaahq.org/AM2009/ELS01.cfm">http://aaahq.org/AM2009/=
ELS01.cfm</a><o:p></o:p></span></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<span
style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Courier New"'>Rushinek,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>A. and<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Rushinek S. &quot;Cell Phone Real =
Time
Forensic Audit Of Tele-Medicine e-Bill Records over the WWW AV IP Network
Security Surveillance Reconnaissance PTZ Cam Systems, CCTV &amp; DVD-Record=
ing:
Repurposed Stand-Up Instructions for Distance or Blended Education and CPE,=
&quot;<span
style=3D'mso-spacerun:yes'>&nbsp; </span></span></em><span style=3D'mso-bid=
i-font-size:
10.0pt;mso-bidi-font-family:"Courier New";color:#47597F'>2009 AAA American
Accounting Association, Annual Meeting Proceedings, August 1-5, 2009, New Y=
ork,
New York.</span><em><span style=3D'mso-bidi-font-size:10.0pt;font-family:"C=
ourier New"'>
<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Courier New"'><o:p>&nbsp;</=
o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt;
mso-layout-grid-align:none'><span style=3D'mso-bidi-font-size:10.0pt;mso-bi=
di-font-family:
"Courier New"'>Rushinek, A. &amp; Rushinek, S., (2009, <span style=3D'color=
:black'>August</span>).
&quot;Cell Phone Real Time Forensic Audit of Tele-Medicine e-Bill Records o=
ver
the WWW AV IP Network Security Surveillance Reconnaissance PTZ Cam Systems,
CCTV &amp; DVD-Recording: Repurposed Stand-Up Instructions for Distance or
Blended Education and CPE, Emerging and Innovative Research Session&quot; 2=
009 <span
style=3D'color:black'>American Accounting Association (AAA) Annual Meeting =
NY,
NY., Tuesday August 4, 2009, retrieved 10-27-2009 </span><span
style=3D'color:red'><a href=3D"http://aaahq.org/AM2009/Emerging.cfm">http:/=
/aaahq.org/AM2009/Emerging.cfm</a></span></span><span
style=3D'color:red'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Courier New"'>Rushinek,<span
style=3D'mso-spacerun:yes'>&nbsp; </span>A. and<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Rushinek S. &quot;</span></em><i><=
span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";color=
:#47597F'>Health
Care Forensic Information Technology Networks of Expert (FITN) Witnesses Te=
ams
Researching Investigative Tax, Accounting &amp; Auditing (FIA) Forecasts
Archives of Testimony, Assessment, Publishing, Teaching, Service, &amp; WWW
Multi-Media Consulting</span></i><em><span style=3D'mso-bidi-font-size:10.0=
pt;
font-family:"Courier New"'>,&quot;<span style=3D'mso-spacerun:yes'>&nbsp; <=
/span></span></em><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";color=
:#47597F'>2009
AAA American Accounting Association, Annual Meeting Proceedings, August 1-5,
2009, New York, New York.</span><span style=3D'color:#47597F'><o:p></o:p></=
span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";color=
:#47597F'><span
style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt;
mso-layout-grid-align:none'><span style=3D'mso-bidi-font-size:10.0pt;mso-bi=
di-font-family:
"Courier New"'>Rushinek, A. &amp; Rushinek, S., (2009, <span style=3D'color=
:black'>August</span>).
&quot;Health Care Forensic Information Technology Networks of Expert (FITN)
Witnesses Teams Researching Investigative Tax, Accounting and Auditing (FIA)
Forecasts Archives of Testimony, Assessment, Publishing, Teaching, Service,=
 and
WWW Multi-Media Consulting&quot; 2009 <span style=3D'color:black'>American
Accounting Association (AAA) Annual Meeting NY, NY., Tuesday August 4, 2009,
retrieved 10-27-2009 </span><span style=3D'color:red'><a
href=3D"http://aaahq.org/AM2009/Emerging.cfm">http://aaahq.org/AM2009/Emerg=
ing.cfm</a><o:p></o:p></span></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>//=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D\\</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>xx
Submission ID: 00854: <a
href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D854&amp;sectio=
nID=3D16">Paper
- Two-Year College Section</a><span style=3D'mso-spacerun:yes'>&nbsp; </spa=
n></span><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Self-Funding_Lecture_Capture_CDs_Transcribed_Into_Text_
Uploaded_To__ WWW_Shopping_Cart, Automate Test-Bank Production, Instant Aut=
hor
Instructor Provides The University With Backup &amp; Recovery Plans, The
Profits Fund Additional Marketing &amp; Ad Costs</span></em><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'><br>
xx Submission ID: 00910: <a
href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D910&amp;sectio=
nID=3D7">Paper
- Forensic and Investigative Accounting Section</a> </span><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Forensic
Audit Uncooking The Books From Tax-Evasion &amp; Money Laundering, Surveill=
ance
Scam Scan Internet WWW Algorithm Energy, Education, Banking &amp; Hospitali=
ty
Finger Prints DNA of Fraud Red-Flags- Expert System for Computer Litigation
Support CPE</span></em><span style=3D'mso-bidi-font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#645235'><br>
v Submission ID: 00969: <a
href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D969&amp;sectio=
nID=3D8">Paper
- Gender Issues and Work life Balance Section</a> </span><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Assessing
punitive damage awards upheld by the courts when academics retaliate
defame-Anti sex-discrimination EEOC Gender compliance Forensic WWW Audit &a=
mp;
Salary Forecast Class Action Lawsuit RSS Controls- Multivariate Regression =
of
eMBA Rankings</span></em><span style=3D'mso-bidi-font-size:10.0pt;font-fami=
ly:
"Arial","sans-serif";color:#645235'><br>
v Submission ID: 001368: <a
href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D1368&amp;secti=
onID=3D5">Paper
- Diversity Section</a> </span><em><span style=3D'font-family:"Courier New";
mso-bidi-font-family:"Times New Roman"'>Automated Diversity Compliance
real-time AV audit, network security, disaster planning, backup &amp; recov=
ery
costs reduction sponsor ad funding, Ecommerce podcast revenues from digital
media streaming</span></em><span style=3D'mso-bidi-font-size:10.0pt;font-fa=
mily:
"Arial","sans-serif";color:#645235'><br>
v Submission ID: 00852: <a
href=3D"http://aaahq.org/AM2010/ELSinfo.cfm?submissionID=3D852&amp;particip=
antID=3D1237">ELS
Proposal</a> </span><em><span style=3D'font-family:"Courier New";mso-bidi-f=
ont-family:
"Times New Roman"'>Forensic Accounting Repurposed HD Surveillance Video Pod=
cast
Lecture Capture for Distance Ed &amp; Blended Learning- Brand Name Audit SEO
Social Networking for Expert Witness Testimony &amp; CD Computer Litigation
Support</span></em><span style=3D'mso-bidi-font-size:10.0pt;font-family:"Ar=
ial","sans-serif";
color:#645235'><br>
v Submission ID: 001053: <a
href=3D"http://aaahq.org/AM2010/ELSinfo.cfm?submissionID=3D1053&amp;partici=
pantID=3D1554">ELS
Proposal</a> </span><em><span style=3D'font-family:"Courier New";mso-bidi-f=
ont-family:
"Times New Roman"'>Assessment Automation Software for Accounting, Teaching,=
 and
Recruiting Programs: Ecommerce of Lecture Capture DVDs &amp; VOD Casting WWW
Methodology</span></em><span style=3D'mso-bidi-font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#645235'><br>
xx Submission ID: 003529: <a
href=3D"http://aaahq.org/AM2010/ELSinfo.cfm?submissionID=3D3529&amp;partici=
pantID=3D5751">ELS
Proposal</a><br>
v Submission ID: 00851: <a
href=3D"http://aaahq.org/AM2010/EmergingResearchInfo.cfm?submissionID=3D851=
&amp;participantID=3D1235">Emerging
and Innovative Research Project Proposal</a><span
style=3D'mso-spacerun:yes'>&nbsp; </span></span><em><span style=3D'font-fam=
ily:
"Courier New";mso-bidi-font-family:"Times New Roman"'>Lecture Capture Cell
Phone Forensic Audit<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Uploaded
Supplemental Materials:<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><i><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>E-Learning
Of Social Media Network WWW Internet TV Live &amp; On-Demand Broadcast, Str=
eam
&amp; Archive Classes FREE Hosted &amp; Burning DVDs/CDs/BDs Using VOIP Sky=
pe
VC Chat Repurposed For CPE Podcasting, Blogging, RSS Feeds of HD</span></i>=
<span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt'>7-25-2010_Sun_7pm_docx Forensic Surveil=
lance
Audit for E-Competence of Lecturers and Academic Staff</span><b><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
663399'><o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'><br>
v Submission ID: 001052: <a
href=3D"http://aaahq.org/AM2010/EmergingResearchInfo.cfm?submissionID=3D105=
2&amp;participantID=3D1552">Emerging
and Innovative Research Project Proposal</a> </span><em><span style=3D'font=
-family:
"Courier New";mso-bidi-font-family:"Times New Roman"'>E-Collaboration
Publishing Lecture Capture Contents On The Internet Using Surveillance
Technologies Among University Administrators, Professors, Students, Auditor=
s,
A/V Security, Audio To Text Transcribers<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Uploaded
Supplemental Materials:<o:p></o:p></span></em></p>

<p class=3DMsoNormal><em><span style=3D'font-size:8.0pt;font-family:"Courie=
r New";
mso-bidi-font-family:"Times New Roman"'>C:\_Vita\_AAA2010<o:p></o:p></span>=
</em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Self-Funding
Lecture Capture CDs Transcribed Into Text Uploaded To a WWW Shopping Cart,
Automate Test-Bank Production, Instant Author Instructor Provides The
University With Backup &amp; Recovery Plans, The Profits Fund Additional
Marketing &amp; Ad Costs<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran<o:p=
></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>7-18-10_Sun_5.30pm_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2=
010_San-Fran</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>\\=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D//</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>/=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D\</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><b><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:b=
lack'>Session
2: Internal Control / Internal Audit Forensic Research</span></b><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:b=
lack'><br>
</span><b><span style=3D'font-family:"Arial","sans-serif";color:red'>Auditi=
ng-
Advanced 1.5 CH<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412=
.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;
text-autospace:ideograph-other'><i><span style=3D'mso-bidi-font-size:10.0pt;
font-family:"Arial","sans-serif";color:black'>Auditing Employer Discriminat=
ion
Compliance Analysis/ Alert System and the Convergence of Forensic Expiate in
Accounting and Computing</span></i><span style=3D'mso-bidi-font-size:10.0pt;
font-family:"Arial","sans-serif";color:black'><br>
Avi Rushinek (University of Miami)<br>
Sara Rushinek (University of Miami)<br>
Joel Stutz (University of Miami)&nbsp;<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt;
mso-layout-grid-align:none'><span style=3D'mso-bidi-font-size:10.0pt;mso-bi=
di-font-family:
"Courier New";color:red'><a href=3D"http://aaahq.org/meetings/2010FIA_progr=
am.htm">http://aaahq.org/meetings/2010FIA_program.htm</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>\=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D/</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New"'><o:p=
>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>Rushinek, A.</span>, <span
style=3D'mso-bidi-font-family:"Courier New"'>Rushinek, S.</span>, Stutz, J.=
<span
style=3D'mso-bidi-font-family:"Courier New"'><span
style=3D'mso-spacerun:yes'>&nbsp; </span>&#8220;</span><span style=3D'mso-n=
o-proof:
yes'>Auditing Employer Discrimination Compliance Analysis/ Alert System and=
 the
Convergence of Forensic Experts in Accounting and Computing</span><span
style=3D'mso-bidi-font-family:"Courier New"'>&#8221; </span>Annual AAA Fore=
nsic
and Investigative Accounting Section Research Conference, Baton Rouge, LA<s=
pan
style=3D'mso-bidi-font-family:"Courier New"'>.</span> May 7 - 8, 2010. <a
href=3D"http://aaahq.org/meetings/2010FIA_program.htm">http://aaahq.org/mee=
tings/2010FIA_program.htm</a></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>Rushinek, A. and Rushinek, S.<=
span
style=3D'mso-spacerun:yes'>&nbsp; </span>&#8220;<span style=3D'mso-no-proof=
:yes'>Assessing
punitive damage awards upheld by the courts when academics retaliate
defame-Anti sex-discrimination EEOC Gender compliance Forensic WWW Audit &a=
mp;
Salary Forecast Class Action Lawsuit RSS Controls- Multivariate Regression =
of
eMBA Rankings</span>,&#8221; American Accounting Association Annual Meeting
2010,<span style=3D'mso-spacerun:yes'>&nbsp; </span>San Francisco, CA., Aug=
ust 4,
2010.</span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>/=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D\</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><a
href=3D"http://aaahq.org/AM2010/abstract.cfm?submissionID=3D969"><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman";
color:navy'>Assessing Punitive Damage Awards Upheld by the Courts When
Academics Retaliate Defame&#8212;Anti-Sex-Discrimination EEOC Gender Compli=
ance
Forensic WWW Audit &amp; Salary Forecast Class Action Lawsuit RSS
Controls&#8212;Multivariate Regression of eMBA Rankings.</span></em></a><br>
Avi Rushinek, University of Miami; Sara Rushinek, University of Miami<br>
<em><span style=3D'font-family:"Courier New";mso-bidi-font-family:"Times Ne=
w Roman"'>Discussant:</span></em>
Katherene P. Terrell, University of Central Oklahoma<span style=3D'mso-bidi=
-font-family:
"Courier New"'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><a
href=3D"http://aaahq.org/AM2010/concurrent04.cfm">http://aaahq.org/AM2010/c=
oncurrent04.cfm</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<table class=3DMsoNormalTable border=3D0 cellpadding=3D0 width=3D"100%"
 style=3D'width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184;mso-padd=
ing-alt:
 0in 0in 0in 0in'>
 <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'>
  <td valign=3Dtop style=3D'padding:0in 0in 0in 0in'>
  <div align=3Dcenter>
  <table class=3DMsoNormalTable border=3D0 cellpadding=3D0 width=3D512
   style=3D'width:384.0pt;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184;mso-p=
adding-alt:
   0in 0in 0in 0in'>
   <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'>
    <td style=3D'padding:0in 0in 0in 0in'>
    <h2><em><span style=3D'font-family:"Courier New"'>Assessing punitive da=
mage
    awards upheld by the courts when academics retaliate defame-Anti
    sex-discrimination EEOC Gender compliance Forensic WWW Audit &amp; Sala=
ry
    Forecast Class Action Lawsuit RSS Controls- Multivariate Regression of =
eMBA
    Rankings<o:p></o:p></span></em></h2>
    <p class=3DMsoNormal><o:p>&nbsp;</o:p></p>
    <p class=3DMsoNormal><o:p>&nbsp;</o:p></p>
    <p align=3Dcenter style=3D'text-align:center'><strong><span style=3D'fo=
nt-family:
    "Arial Unicode MS","sans-serif"'>Avi Rushinek, University of Miami</spa=
n></strong><b><br>
    <strong><span style=3D'font-family:"Arial Unicode MS","sans-serif"'>Sara
    Rushinek, University of Miami</span></strong></b></p>
    <p class=3DMsoNormal><strong><span style=3D'mso-bidi-font-size:10.0pt;
    font-family:"Arial","sans-serif";color:#645235'>ABSTRACT:</span></stron=
g><span
    style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";
    color:#645235'> Intimidate, coerce threat aggravated hostile retribution
    slander &amp; Libel (RDDICTRSL), bully, intimidate, harass other academ=
ics who
    complained to the EEOC. This paper describes a methodology for Forensic
    &amp; Investigative Accounting (FIA) &amp; computing of hiring expert
    witnesses &amp; computer litigation support software development- for
    calculating automated WWW cost benefit regression models. Using empiric=
al
    EMBA faculty media rankings and ratings, the software analyzes employme=
nt
    compliance in accounting practice, research, consulting &amp; education.
    Learning objectives include: Multiple Regression analysis, promoting ge=
nder
    law &amp; anti-sex discrimination litigation enterprise internal contro=
ls
    in FIA courses, curriculum &amp; teaching. Enterprises that install such
    software can improve the legal compliance, nip discrimination disputes =
in
    the bud, settle pending litigations faster, raise university media rank=
ing
    &amp; ratings, and improve the workplace environment using Real Simple
    Syndication feeds. <o:p></o:p></span></p>
    <p><strong><span style=3D'font-family:"Arial Unicode MS","sans-serif"'>=
<a
    href=3D"http://aaahq.org/AM2010/display.cfm?Filename=3DSubID%5F969%2Epd=
f&amp;MIMEType=3Dapplication%2Fpdf">Full-Text</a><o:p></o:p></span></strong=
></p>
    <p><strong><span style=3D'font-family:"Arial Unicode MS","sans-serif"'>=
<a
    href=3D"http://aaahq.org/AM2010/display.cfm?Filename=3DSubID%5F969%2Epd=
f&amp;MIMEType=3Dapplication%2Fpdf"><span
    style=3D'font-weight:normal'>http://aaahq.org/AM2010/display.cfm?Filena=
me=3DSubID%5F969%2Epdf&amp;MIMEType=3Dapplication%2Fpdf</span></a>
    <o:p></o:p></span></strong></p>
    <p><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";
    color:#645235'><a
    href=3D"http://aaahq.org/AM2010/abstract.cfm?submissionID=3D969">http:/=
/aaahq.org/AM2010/abstract.cfm?submissionID=3D969</a>
    <o:p></o:p></span></p>
    <p><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";
    color:#645235'><a
    href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D969&amp;se=
ctionID=3D8">http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D969&amp;s=
ectionID=3D8</a><o:p></o:p></span></p>
    <p align=3Dcenter style=3D'text-align:center'><a
    href=3D"javascript:window.history.go(-1);">Back to Session Listing</a><=
/p>
    </td>
   </tr>
  </table>
  </div>
  </td>
  <td valign=3Dtop style=3D'padding:0in 0in 0in 0in'></td>
 </tr>
 <tr style=3D'mso-yfti-irow:1;mso-yfti-lastrow:yes'>
  <td colspan=3D3 style=3D'padding:0in 0in 0in 0in'>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span
  class=3Dcaption1><span style=3D'font-size:8.0pt;color:#645235'>&copy; 201=
0 <a
  href=3D"http://aaahq.org/index.cfm">American Accounting Association</a><o=
:p></o:p></span></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span
  style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color=
:#645235'>v
  Submission ID: 00969: <a
  href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D969&amp;sect=
ionID=3D8">Paper
  - Gender Issues and Worklife Balance Section</a> </span><em><span
  style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"=
'>Assessing
  punitive damage awards upheld by the courts when academics retaliate
  defame-Anti sex-discrimination EEOC Gender compliance Forensic WWW Audit
  &amp; Salary Forecast Class Action Lawsuit RSS Controls- Multivariate
  Regression of eMBA Rankings</span></em><span style=3D'mso-bidi-font-size:=
10.0pt;
  font-family:"Arial","sans-serif";color:#645235'><br style=3D'mso-special-=
character:
  line-break'>
  <![if !supportLineBreakNewLine]><br style=3D'mso-special-character:line-b=
reak'>
  <![endif]></span><span style=3D'mso-bidi-font-size:10.0pt'><o:p></o:p></s=
pan></p>
  </td>
 </tr>
</table>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>\=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D/</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>Rushinek, A.</span>, <span
style=3D'mso-bidi-font-family:"Courier New"'>Rushinek, S.</span>, Stutz, J.=
<span
style=3D'mso-bidi-font-family:"Courier New"'><span
style=3D'mso-spacerun:yes'>&nbsp; </span>&#8220;</span><span style=3D'mso-n=
o-proof:
yes'>Automated Diversity Compliance real-time AV audit, network security,
disaster planning, backup &amp; recovery costs reduction sponsor ad funding=
, Ecommerce
podcast revenues from digital media streaming</span><span style=3D'mso-bidi=
-font-family:
"Courier New"'>&#8221; American Accounting Association Annual Meeting
2010,<span style=3D'mso-spacerun:yes'>&nbsp; </span>San Francisco, CA., </s=
pan>August
3<span style=3D'mso-bidi-font-family:"Courier New"'>, 2010.</span> </p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>/=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D\</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><a
href=3D"http://aaahq.org/AM2010/abstract.cfm?submissionID=3D1368"><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Automated
Diversity Compliance Real-Time AV Audit, Network Security, Disaster Plannin=
g,
Backup &amp; Recovery Costs Reduction Sponsor Ad Funding, ecommerce Podcast
Revenues from Digital Media Streaming.</span></em></a><br>
Avi Rushinek, University of Miami; Sara Rushinek, University of Miami; Joel
Stutz, University of Miami<br>
<em><span style=3D'font-family:"Courier New";mso-bidi-font-family:"Times Ne=
w Roman"'>Discussant:</span></em>
Aida Sy, Manhattan College</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><a href=3D"http://aaahq.org/AM2010/concurrent=
06.cfm">http://aaahq.org/AM2010/concurrent06.cfm</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<h2 style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6p=
t 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt'>=
<em><span
style=3D'font-family:"Courier New"'>Automated Diversity Compliance real-tim=
e AV
audit, network security, disaster planning, backup &amp; recovery costs
reduction sponsor ad funding, Ecommerce podcast revenues from digital media
streaming </span></em><span style=3D'font-size:16.0pt;font-family:"Times Ne=
w Roman","serif";
color:#645235'><o:p></o:p></span></h2>

<p align=3Dcenter style=3D'text-align:center;tab-stops:45.8pt 91.6pt 137.4p=
t 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 5=
95.4pt 641.2pt 687.0pt 732.8pt'><strong><span
style=3D'font-family:"Arial Unicode MS","sans-serif"'>Avi Rushinek, Univers=
ity of
Miami</span></strong><b><br>
<strong><span style=3D'font-family:"Arial Unicode MS","sans-serif"'>Sara
Rushinek, University of Miami</span></strong><br>
<strong><span style=3D'font-family:"Arial Unicode MS","sans-serif"'>Joel St=
utz,
University of Miami</span></strong></b></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><strong><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>ABSTRACT:</span></strong><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>
Smart mobile cell iphone, IPods, PDAs (Java HTML) auditing interactive WWW =
AIS,
MIS, CIS, IS &amp; CS professors survey, supplemented by lecture capture HD
(High Definition) AV (Audio Video) repurposed surveillance system classroom=
 lecture
recording and web-casting integrated with social media Search Engine
Optimization (SEO) for diversity compliance audit. Forensic &amp; Investiga=
tive
Accounting (FIA) users compare an institution to national standards produci=
ng a
variance analysis of standard deviants of diversity measures. It is an
automated FIA cloud computing expert system (ES) open-source development to
warn management of illegal sex-discrimination at an early stage and nip it =
in
the bud, before it spreads. Outsourcing AV podcast, voice to text
transcription, translation, subtitling, ADA compliance, and peer-review
e-journal real-time publication, repurposed stand-up instruction for distan=
ce,
blended &amp; continuing education to further enhances these RSS feeds. <o:=
p></o:p></span></p>

<p style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt=
 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt'><=
strong><span
style=3D'font-family:"Arial Unicode MS","sans-serif"'>Full-Text Not Availab=
le</span></strong><span
style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#645235'> =
</span><a
href=3D"javascript:window.history.go(-1);">Back to Session Listing</a><span
style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";color:#645235'><=
o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><a
href=3D"http://aaahq.org/AM2010/abstract.cfm?submissionID=3D1368">http://aa=
ahq.org/AM2010/abstract.cfm?submissionID=3D1368</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><a
href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D1368&amp;secti=
onID=3D5%20">http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D1368&amp;=
sectionID=3D5</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>v
Submission ID: 001368: <a
href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D1368&amp;secti=
onID=3D5">Paper
- Diversity Section</a> </span><em><span style=3D'font-family:"Courier New";
mso-bidi-font-family:"Times New Roman"'>Automated Diversity Compliance
real-time AV audit, network security, disaster planning, backup &amp; recov=
ery
costs reduction sponsor ad funding, Ecommerce podcast revenues from digital
media streaming</span></em><span style=3D'mso-bidi-font-size:10.0pt;font-fa=
mily:
"Arial","sans-serif";color:#645235'><br style=3D'mso-special-character:line=
-break'>
<![if !supportLineBreakNewLine]><br style=3D'mso-special-character:line-bre=
ak'>
<![endif]></span><span style=3D'font-family:Courier'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>\=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D/</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>Rushinek,
A. and Rushinek, S. &#8220;<em><span style=3D'font-family:"Courier New";
mso-bidi-font-family:"Times New Roman"'>Assessment Automation Software for
Accounting, Teaching, and Recruiting Programs: Ecommerce of Lecture Capture
DVDs &amp; VOD Casting WWW Methodology</span></em>&#8221;, American Account=
ing
Association Annual Meeting 2010, San Francisco, CA., August 4, 2010.</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>/=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D\</p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412=
.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;
text-autospace:ideograph-other'><b><span style=3D'font-size:12.0pt;font-fam=
ily:
"Times New Roman","serif"'>Board 4 Assessment Automation Software for
Accounting, Teaching, and Recruiting Programs: e-Commerce of Lecture Capture
DVDs &amp; VOD Casting WWW Methodology<br>
Presenters:</span></b><span style=3D'font-size:12.0pt;font-family:"Times Ne=
w Roman","serif"'>
Avi Rushinek, University of Miami; Sara Rushinek, University of Miami<o:p><=
/o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><i><span
style=3D'font-size:12.0pt;font-family:"Times New Roman","serif"'>Descriptio=
n:</span></i><span
style=3D'font-size:12.0pt;font-family:"Times New Roman","serif"'> Accounting
programs assessment by national, international, or regional organizations &=
amp;
recruiting candidates lends itself to computer automation. Compliance with =
the
EEOC and Sarbanes-Oxley, as well as CPA, CMA, CIA, CISA/M Computer Preps,
target Internet Publishing Lecture Capture Video DVD/CD Recording, and
web-casting or multi-media streaming.<span style=3D'mso-spacerun:yes'>&nbsp;
</span></span><span style=3D'font-family:Courier'><a
href=3D"http://aaahq.org/AM2010/ELS01.cfm">http://aaahq.org/AM2010/ELS01.cf=
m</a> <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>\=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D/</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>Rushinek,
A. and Rushinek, S. &#8220;<em><span style=3D'font-family:"Courier New";
mso-bidi-font-family:"Times New Roman"'>Lecture Capture Cell Phone Forensic
Audit of Business Continuity Contingency Planning, Emergency Preparedness
Response, Disaster &amp; Backup Recovery- using AV recordings online via the
World Wide Web</span></em>&#8221;, American Accounting Association Annual
Meeting 2010, San Francisco, CA., August 4, 2010.</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>v
Submission ID: 00851: <a
href=3D"http://aaahq.org/AM2010/EmergingResearchInfo.cfm?submissionID=3D851=
&amp;participantID=3D1235">Emerging
and Innovative Research Project Proposal</a><span
style=3D'mso-spacerun:yes'>&nbsp; </span></span><em><span style=3D'font-fam=
ily:
"Courier New";mso-bidi-font-family:"Times New Roman"'>Lecture Capture Cell
Phone Forensic Audit<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Uploaded
Supplemental Materials:<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><i><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>E-Learning
Of Social Media Network WWW Internet TV Live &amp; On-Demand Broadcast, Str=
eam
&amp; Archive Classes FREE Hosted &amp; Burning DVDs/CDs/BDs Using VOIP Sky=
pe
VC Chat Repurposed For CPE Podcasting, Blogging, RSS Feeds of HD</span></i>=
<span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><i><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'><o:p>&nbsp;</o:p></span></i></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-size:8.0pt'>7-25-2010_Sun_7pm_docx</span><span style=3D'font-=
size:
14.0pt'> Forensic Surveillance Audit for E-Competence of Lecturers and Acad=
emic
Staff</span><b><span style=3D'font-size:14.0pt;font-family:"Arial","sans-se=
rif";
color:#663399'><o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>/=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D\</p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412=
.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;
text-autospace:ideograph-other'><b><span style=3D'font-size:12.0pt;font-fam=
ily:
"Times New Roman","serif"'>Board 10 Forensic Accounting Repurposed HD
Surveillance Video Podcast Lecture Capture for Distance Ed &amp; Blended
Learning&#8212;Brand Name Audit SEO Social Networking for Expert Witness
Testimony &amp; CD Computer Litigation Support Presenters:</span></b><span
style=3D'font-size:12.0pt;font-family:"Times New Roman","serif"'> Avi Rushi=
nek,
University of Miami; Sara Rushinek, University of Miami<o:p></o:p></span></=
p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412=
.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;
text-autospace:ideograph-other'><i><span style=3D'font-size:12.0pt;font-fam=
ily:
"Times New Roman","serif"'>Description:</span></i><span style=3D'font-size:=
12.0pt;
font-family:"Times New Roman","serif"'> RSS feed XML forensic accounting
repurposed PTZ AV HD surveillance video Podcast lecture capture for distanc=
e Ed
&amp; blended learning&#8212;brand name audit SEO social networking FaceBoo=
k,
MySpace for expert witness testimony &amp; CD computer litigation. Support =
of
lecture capture cell phone forensic audit of business continuity contingency
planning, emergency.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><a href=3D"http://aaahq.org/AM2010/ELS01.cfm"=
>http://aaahq.org/AM2010/ELS01.cfm</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>\=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D/</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>Rushinek,
A. and Rushinek, S. &#8220;<em><span style=3D'font-family:"Courier New";
mso-bidi-font-family:"Times New Roman"'>E-Collaboration Publishing Lecture
Capture Contents On The Internet Using Surveillance Technologies Among
University Administrators, Professors, Students, Auditors, A/V Security, Au=
dio
To Text Transcribers</span></em>&#8221;, American Accounting Association An=
nual
Meeting 2010, San Francisco, CA., August 3, 2010.</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><a
href=3D"http://aaahq.org/AM2010/Emerging.cfm">http://aaahq.org/AM2010/Emerg=
ing.cfm</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>v
Submission ID: 001052: <a
href=3D"http://aaahq.org/AM2010/EmergingResearchInfo.cfm?submissionID=3D105=
2&amp;participantID=3D1552">Emerging
and Innovative Research Project Proposal</a> </span><em><span style=3D'font=
-family:
"Courier New";mso-bidi-font-family:"Times New Roman"'>E-Collaboration
Publishing Lecture Capture Contents On The Internet Using Surveillance
Technologies Among University Administrators, Professors, Students, Auditor=
s,
A/V Security, Audio To Text Transcribers</span></em><span style=3D'mso-bidi=
-font-family:
"Courier New"'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>/=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D\</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412=
.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;
text-autospace:ideograph-other'><b><span style=3D'mso-bidi-font-size:10.0pt;
font-family:"Arial","sans-serif";color:#645235'>Board 4 e-Collaboration
Publishing Lecture Capture Contents on the Internet Using Surveillance
Technologies among University Administrators, Professors, Students, Auditor=
s,
A/V Security, Audio to Text Transcribers<br>
Presenters:</span></b><span style=3D'mso-bidi-font-size:10.0pt;font-family:=
"Arial","sans-serif";
color:#645235'> Avi Rushinek, University of Miami; Sara Rushinek, Universit=
y of
Miami<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412=
.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;
text-autospace:ideograph-other'><i><span style=3D'mso-bidi-font-size:10.0pt;
font-family:"Arial","sans-serif";color:#645235'>Description:</span></i><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>
This is a study of International e-Collaboration for publishing lecture
contents on the World Wide Web. This study addresses the design and
implementation of e-collaboration technologies among university administrat=
ors,
professors, students, auditors, security personnel, and audio to text virtu=
al
transcribers automatically creating captions.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><a
href=3D"http://aaahq.org/AM2010/Emerging.cfm">http://aaahq.org/AM2010/Emerg=
ing.cfm</a>
<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>\=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=
=3D/</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[=
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b
style=3D'mso-bidi-font-weight:normal'><i style=3D'mso-bidi-font-style:norma=
l'><u><span
style=3D'font-size:12.0pt;mso-bidi-font-family:"Courier New";color:red;
letter-spacing:-.15pt;background:yellow;mso-highlight:yellow'>Rejects:</spa=
n></u></i></b><b
style=3D'mso-bidi-font-weight:normal'><i style=3D'mso-bidi-font-style:norma=
l'><u><span
style=3D'font-size:12.0pt;mso-bidi-font-family:"Courier New";color:red;
letter-spacing:-.15pt'><o:p></o:p></span></u></i></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412=
.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;
text-autospace:ideograph-other'><b><span style=3D'mso-bidi-font-size:10.0pt;
font-family:"Arial","sans-serif";color:#645235'>{{{{{{{{{{{{{{{{{{{{{{{{{{{=
{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{<o:p></o=
:p></span></b></p>

<p class=3DMsoNormal style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt=
:auto;
tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412=
.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;
text-autospace:ideograph-other'><b><span style=3D'mso-bidi-font-size:10.0pt;
font-family:"Arial","sans-serif";color:#645235'>Submission ID Number:</span=
></b><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>
003529<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><b><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>ELS
Forum Title:</span></b><span style=3D'mso-bidi-font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#645235'> <i>E-Learning Of Social Media Network WWW Internet TV Live
&amp; On-Demand Broadcast, Stream &amp; Archive Classes FREE Hosted &amp;
Burning DVDs/CDs/BDs Using VOIP Skype VC Chat Repurposed For CPE Podcasting,
Blogging, RSS Feeds of HD</i><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><strong><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Full
Description:</span></strong><br>
The information you provide in this section will be used by the Teaching and
Learning Events Team to evaluate your proposal.<br style=3D'mso-special-cha=
racter:
line-break'>
<![if !supportLineBreakNewLine]><br style=3D'mso-special-character:line-bre=
ak'>
<![endif]><span style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","san=
s-serif";
color:#645235'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>e-Learning
of New Multi-Media Social Network video World Wide Web (WWW) internet
television TV live Audio Video (AV) streaming &amp; Archiving for forensic
audits to broadcast your class on FREE sites like Operator11.com, Stickam.c=
om,
UStream.tv, Kyte.com, YouCams.com, Splashcast.com, Mogulus.com, SlapStream.=
com,
WizIQ.com, with Live/Scheduled broadcasting/On-demand broadcasting &amp;
burning DVDs/CDs/BDs (Blu-ray? Disk) Live/Embed recorded video, Integrate t=
ext
&amp; VOIP (Voice Over Internet Protocol) Skype / Video Conferencing (VC) c=
hat
1-on-1, 1-on-Many, &amp; Many-on-Many, Automated Voice Transcription &amp;
Translation, Mobile phone &amp; Webcam lecture-capture, Record, Import, &am=
p;
Export AV online Pre-recorded &amp; real-time with Still images, Multiple g=
uest
speaker participants, Add titles on-the-fly platforms distributed by new me=
dia
sites like ITunes, ITunesU, YouTube, Google Video, integrate Open-Source on=
line
automated peer reviewed journal publishing of your lecture transcripts, fun=
ded
by major corporate sponsors through embedded hyperlinked AV ads, leveraging
instructor led teaching for distance learning, blended education, &amp; CPE
(Continuing Professional Ed). <o:p></o:p></span></p>

<p style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt=
 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt'><=
strong><span
style=3D'font-family:"Arial Unicode MS","sans-serif"'>Short Description:</s=
pan></strong><br>
The information provided here will appear on the Annual Meeting web site to
describe your workshop.<br style=3D'mso-special-character:line-break'>
<![if !supportLineBreakNewLine]><br style=3D'mso-special-character:line-bre=
ak'>
<![endif]><span style=3D'font-size:10.0pt;font-family:"Arial","sans-serif";
color:#645235'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>e-Learning
of New Multi-Media Social Network video World Wide Web (WWW) internet
television TV live Audio Video (AV) streaming &amp; Archiving for forensic
audits to broadcast your class on FREE sites like Operator11.com, Stickam.c=
om,
UStream.tv, Kyte.com, YouCams.com, Splashcast.com, Mogulus.com, SlapStream.=
com,
WizIQ.com. <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]=
]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\=
\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><i><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>E-Learning
Of Social Media Network WWW Internet TV Live &amp; On-Demand Broadcast, Str=
eam
&amp; Archive Classes FREE Hosted &amp; Burning DVDs/CDs/BDs Using VOIP Sky=
pe
VC Chat Repurposed For CPE Podcasting, Blogging, RSS Feeds of HD-</span></i=
><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><a
href=3D"http://aaahq.org/AM2010/sub_ELS.cfm">Effective Learning Strategies<=
/a>
(ELS)and <a href=3D"http://aaahq.org/AM2010/sub_emerging.cfm">Emerging and
Innovative Research Projects</a></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>Avi
Rushinek, and Sara Rushinek, University of Miami, Florida, Coral Gables 331=
46</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>(305)666-7890
arushine@aol.com or arush@miami.edu</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>The
delivery of poster presentations is one way of using ELS.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Poster presentations should be del=
ivered
as an &quot;Interactive Session&quot; and be visually appealing according to
the &quot;Display Guidelines&quot; of the American Accounting Association (=
AAA
2010 Annual Convention).<span style=3D'mso-spacerun:yes'>&nbsp; </span>These
guidelines apply to teaching in general and to accounting systems and foren=
sic
auditing in particular.<span style=3D'mso-spacerun:yes'>&nbsp; </span>Such =
topics
appear to the public normally as extremely boring, obtuse, window dressing
irrelevant historically accurate but totally useless for current decisions =
and
visually repelling.<span style=3D'mso-spacerun:yes'>&nbsp; </span>The AAA
suggests that It is up to the professor &quot;to make your display visually
pleasing and to attract interest to&quot; their session. If the accounting
professor is devoid of creativity and artistic abilities, as most accountan=
ts
according to the common public prejudice are, and are &quot;new to the prac=
tice
of creating posters,&quot; they provide &quot;professional<span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>&quot;
&quot;</span><strong><span style=3D'font-family:"Courier New";mso-bidi-font=
-family:
"Times New Roman"'>Advice on Designing Scientific Posters.&quot;<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Such professional advice suggests =
that
the materials should be (</span></strong><a
href=3D"http://www.swarthmore.edu/NatSci/cpurrin1/posteradvice.htm">http://=
www.swarthmore.edu/NatSci/cpurrin1/posteradvice.htm</a>)
&quot;Detailed (and humorous) information on poster design dos and
don&#8217;ts, presentation tips, links to other sites with poster-design
advice, and links to printers specializing in poster printing.&quot;<span
style=3D'mso-spacerun:yes'>&nbsp; </span>in addition they provide advice on
&quot;<strong><span style=3D'font-family:"Courier New";mso-bidi-font-family=
:"Times New Roman"'>Scientific
Literature and Writing, Poster Presentations&quot; (</span></strong><a
href=3D"http://www.people.eku.edu/ritchisong/posterpres.html">http://www.pe=
ople.eku.edu/ritchisong/posterpres.html</a>)
with &quot;Detailed information on poster design with supportive illustrati=
ons
and links to other sites on poster designing.&quot;</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>All
of which is easy to say but hard to do.<span style=3D'mso-spacerun:yes'>&nb=
sp;
</span>Likewise, it is a difficult challenge to keep the information releva=
nt
and practical, yet free of any conflict of interest.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>The instructions stress the AAA po=
licies
on conflict of interest, as follows: &quot;AAA policy does not allow presen=
ters
to explicitly market (through displays or distribution of promotional mater=
ials,
etc.) commercial products, particularly those in which they have a financial
interest. Please be sensitive to this policy in your treatment of any
commercial product/s included in your presentation.&quot; For these reasons=
 the
authors of this manuscript are suggesting deploying new technologies and new
media for ELS (Effective Learning Strategies) as follows: E-Learning Of Soc=
ial
Media Network WWW Internet TV Live &amp; On-Demand Broadcast, Stream &amp;
Archive Classes FREE Hosted &amp; Burning DVDs/CDs/BDs Using VOIP Skype VC =
Chat
Repurposed For CPE Podcasting, Blogging, RSS Feeds of HD</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>These
ELS can comply with the requirements of the AAA, expose professors and stud=
ents
to the real world and practical side of accounting, without the burden of
conflict of interest.</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>e-Learning
of New Multi-Media Social Network video World Wide Web (WWW) internet
television TV live Audio Video (AV) streaming &amp; Archiving for forensic
audits to broadcast your class on FREE sites like Operator11.com, Stickam.c=
om,
UStream.tv, Skype.com, YouCams.com, Splashcast.com, Mogulus.com,
SlapStream.com, WizIQ.com, with Live/Scheduled broadcasting/On-demand
broadcasting &amp; burning DVDs/CDs/BDs (Blu-ray? Disk) Live/Embed recorded
video, Integrate text &amp; VOIP (Voice Over Internet Protocol) Skype / Vid=
eo
Conferencing (VC) chat 1-on-1, 1-on-Many, &amp; Many-on-Many, Automated Voi=
ce
Transcription &amp; Translation, Mobile phone &amp; Webcam lecture-capture,
Record, Import, &amp; Export AV online Pre-recorded &amp; real-time with St=
ill
images, Multiple guest speaker participants, Add titles on-the-fly platforms
distributed by new media sites like ITunes, ITunesU, YouTube, Google Video,
integrate Open-Source online automated peer reviewed journal publishing of =
your
lecture transcripts, funded by major corporate sponsors through embedded
hyperlinked AV ads, leveraging instructor led teaching for distance learnin=
g,
blended education, &amp; CPE (Continuing Professional Ed). </p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>More
importantly, the same technology can be very effectively applied to the
practice of auditing in general and to forensic audits in particular.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Likewise, it will help in ADA (Ame=
ricans
with Disabilities Act) compliance audit, where every organization is requir=
ed
to accommodate the disabled.<span style=3D'mso-spacerun:yes'>&nbsp; </span>=
As the
AAA suggests: &quot;Any members planning to present at this meeting who have
special needs as covered by the ADA,&quot; ....&quot;the American Accounting
Association to facilitate identification and accommodation of these needs by
the Association.&quot;<span style=3D'mso-spacerun:yes'>&nbsp; </span>Record=
ing
and distributing the contents of classes can help and assist with ADA compl=
iance,
due to enabling hearing impaired people to view the videos and equalized th=
eir
chances to compete with hearing people that may not benefit as much from
viewing videos, for example.<span style=3D'mso-spacerun:yes'>&nbsp; </span>=
Since
most of these services are free, they may not impose such heavy financial
burden on the complying organizations, be it professional associations, like
the AAA, or universities.</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt=
 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt'><=
span
style=3D'mso-bidi-font-family:"Courier New"'>References:<o:p></o:p></span><=
/p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><span
style=3D'mso-spacerun:yes'>&nbsp;</span></span><a
href=3D"http://aaahq.org/AM2010/sub_ELS.cfm">Effective Learning Strategies<=
/a>
and <a href=3D"http://aaahq.org/AM2010/sub_emerging.cfm">Emerging and Innov=
ative
Research Projects</a></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>(http://aaahq.org/AM2010/guide=
lines_poster.cfm)<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><strong><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
(</span></strong><a
href=3D"http://www.people.eku.edu/ritchisong/posterpres.html">http://www.pe=
ople.eku.edu/ritchisong/posterpres.html</a><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>//////////////////////////////=
///////////////////////////////////////////////////<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}=
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}]<o:p></o:p></span=
></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{=
{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{[[[<o:p></o:p></s=
pan></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>xx
Submission ID: 00910: <a
href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D910&amp;sectio=
nID=3D7">Paper
- Forensic and Investigative Accounting Section</a> </span><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Forensic
Audit Uncooking The Books From Tax-Evasion &amp; Money Laundering, Surveill=
ance
Scam Scan Internet WWW Algorithm Energy, Education, Banking &amp; Hospitali=
ty
Finger Prints DNA of Fraud Red-Flags- Expert System for Computer Litigation
Support CPE</span></em><span style=3D'mso-bidi-font-size:10.0pt;font-family=
:"Arial","sans-serif";
color:#645235'><br style=3D'mso-special-character:line-break'>
<![if !supportLineBreakNewLine]><br style=3D'mso-special-character:line-bre=
ak'>
<![endif]></span><span style=3D'mso-bidi-font-family:"Courier New"'><o:p></=
o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>This
manuscript develops a theory of uncooking the books from Tax-Fraud and Money
Laundering using surveillance Scam Scan (SS) Internet WWW (SSIWWW) algorithm
That Raises Red-Flags. it applies it to the education, banking and focuses =
on
the Patent Owners And Lessors Industry (PAO)-Fraudulent Hospitality Systems
(HBS) as a numerical example of income tax, fraudulent provision for income
taxes, fraud simulation, motivation, &amp; logic of forensic accounting, ex=
pert
witness testimony and computer litigation support, using fraud &quot;finger
prints&quot; or the &quot;DNA&quot; of the red-flags discovery. After the 1=
st
phase of the SSIWWW has been completed, the 2nd phase of the surveillance
camera system starts, by identifying enterprises that are interested in
installing such surveillance system, and training the employees in the Fore=
nsic
Accounting area while using the surveillance systems. However, the 2nd phase
requires the collaboration with the companies, most do not want any unsolic=
ited
attention.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:"Courier New"'>}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}=
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<o:p></o:p></=
span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'>{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{=
{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>xx
Submission ID: 00854: <a
href=3D"http://aaahq.org/AM2010/paperinfo.cfm?submissionID=3D854&amp;sectio=
nID=3D16">Paper
- Two-Year College Section</a><span style=3D'mso-spacerun:yes'>&nbsp; </spa=
n></span><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Self-Funding_Lecture_Capture_CDs_Transcribed_Into_Text_
Uploaded_To__ WWW_Shopping_Cart, Automate Test-Bank Production, Instant Aut=
hor
Instructor Provides The University With Backup &amp; Recovery Plans, The
Profits Fund Additional Marketing &amp; Ad Costs<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>Self-funding
of the lecture capture focuses on an automated fund generating approach to =
the
lecture capture efforts of an instructor. Connecting the surveillance camer=
as
to the instructor's classroom PC capture card, burns CDs in mealtime. All t=
hat
the instructors have to do is press the Start &amp; Stop Record buttons on =
the
virtual video recording software running on their PC, and swap the full dis=
k,
with another blank disk, as soon as the PC ejects the full disk. As the sys=
tem
burns the CDs, it also transcribes the audio into text, snaps the instructo=
rs1st
video image as a cover picture for the disk, attaches it all to the digital
copies of the CDs, and uploads them to a shopping card based web site on the
WWW, which again is totally free, and on profit sharing On-Demand basis with
the distributor . As the system transcribes the lecture audio, it also
automates the production of quiz questions and key to the answers.</span><e=
m><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'>}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}=
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<o:p></o:p></span=
></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'>\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\=
\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\<o:p></o:p></=
span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Self-Funding
Lecture Capture CDs Transcribed Into Text Uploaded To a WWW Shopping Cart,
Automate Test-Bank Production, Instant Author Instructor Provides The
University With Backup &amp; Recovery Plans, The Profits Fund Additional
Marketing &amp; Ad Costs<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><i><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:b=
lack'>Holistic
Systems Approach To Cutting Edge Emerging Technologies Of Forensic Auditing=
, </span></i><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:b=
lack'>IT,
MAS, ES And Funding Knowledge Acquisitions</span><span style=3D'font-family=
:Courier'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:b=
lack'>This
manuscript deals with issues similar to the <a
href=3D"http://aaahq.org/calls/jetacall.htm"><i>Journal of Emerging Technol=
ogies
in Accounting</i></a>.<span style=3D'mso-spacerun:yes'>&nbsp; </span>Much l=
ike
this journal this manuscript deals with<i> a holistic systems approach to
Emerging Technologies integrated into the cross disciplinary areas of Foren=
sic
Accounting Auditing, Computer Science, Engineering, as well as Educational
Psychology.<span style=3D'mso-spacerun:yes'>&nbsp; </span>It is an</i> acad=
emic
manuscript looking at issues related to &quot;Artificial Intelligence (AI) =
and
Emerging Technologies trying to improve and facilitate the research state of
the art and the practice of expert systems (ES), cutting-edge technologies =
of
information technology (IT), and management advisory systems (MAS).&quot;<s=
pan
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>As the journals call for pap=
ers
suggests:</span> <span style=3D'mso-bidi-font-size:10.0pt;font-family:"Aria=
l","sans-serif";
color:black'><a href=3D"http://aaahq.org/calls/default.cfm">http://aaahq.or=
g/calls/default.cfm</a>.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Much of the latest and greatest
challenges have been acquiring the knowledge of experts and funding such
knowledge acquisitions.<span style=3D'mso-spacerun:yes'>&nbsp; </span>Colle=
ge
professors provide us a good example of experts in a certain domain that a
college professor may have researched for an extended period of time, such =
as
30-50 years.<span style=3D'mso-spacerun:yes'>&nbsp; </span>Such a professor=
 may
have written hundreds of papers over the span of the professors' career, and
has been teaching about these ideas.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>However, capturing this knowledge maybe prohibitively expensive lead=
ing
to a cost benefit analysis that cannot justify just cost unless we use new
comprehensively integrated batteries of emerging cutting edge technologies =
such
as lecture capture, automated transcription, podcasting, vodcasting, AV
recording, using new media.<span style=3D'mso-spacerun:yes'>&nbsp; </span>T=
his is
where a &quot;</span><em><span style=3D'font-family:"Courier New";mso-bidi-=
font-family:
"Times New Roman"'>Self-Funding Lecture Capture CDs Transcribed Into Text
Uploaded To an ecommerce WWW Shopping Cart, Automate Test-Bank Production,
Instant Author Instructor Provides The University With Backup &amp; Recovery
Plans, The Profits Fund Additional Marketing &amp; Ad Costs&quot; applies.<=
o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Self-Funding
Automated Lecture Capture Transcription, Test-Bank Production, Ecommerce And
Cashflow Generation<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>Self-funding
of the lecture capture focuses on an automated fund generating approach to =
the
lecture capture efforts of an instructor. Connecting the surveillance camer=
as
to the instructor's classroom PC capture card, burns CDs in mealtime. All t=
hat
the instructors have to do is press the Start &amp; Stop Record buttons on =
the
virtual video recording software running on their PC, and swap the full dis=
k,
with another blank disk, as soon as the PC ejects the full disk. As the sys=
tem
burns the CDs, it also transcribes the audio into text, snaps the
instructors1st video image as a cover picture for the disk, attaches it all=
 to
the digital copies of the CDs, and uploads them to a shopping card based web
site on the WWW, which again is totally free, and on profit sharing On-Dema=
nd
basis with the distributor . As the system transcribes the lecture audio, it
also automates the production of quiz questions and key to the answers.</sp=
an><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
The
advantages of such technologies boils down to a simple cost benefit analysi=
s,
which show that not only would it not be too expensive, but it can even pro=
duce
instant new cash inflows and serve multiple objectives included but not lim=
ited
to knowledge acquisition for expert systems and artificial intelligence, as
they apply to specific areas, such as forensic auditing.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>As the professors teach the network
surveillance cameras capture their lecture AV (Audio Video), automatically
transcribe it, voice tag it, upload it, podcast and archive it, sub-title i=
t,
and Search Engine Optimize (SEO)it.<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Forensic
Audit Uncooking The Books Surveillance Spam Scam Scan Deploying Automated
Internet WWW ES Algorithm <o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
One
good example where such Experts and Expert Systems (ES) apply, is the area =
of
Forensic Accounting, Expert Witness Testimony and Computer Litigation Suppo=
rt
in general, and in tax fraud in particular.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>This is where &quot;Forensic Audit
Uncooking The Books From Tax-Evasion &amp; Money Laundering, Surveillance S=
cam
Scan Internet WWW Algorithm Energy, Education, Banking &amp; Hospitality Fi=
nger
Prints DNA of Fraud Red-Flags- Expert System for Computer Litigation Support
CPE&quot; fits in.<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>This
manuscript develops a theory of uncooking the books from Tax-Fraud and Money
Laundering using surveillance Spam Scam Scan (SS) Internet WWW (SSIWWW)
algorithm that raises red-flags. it applies it to the education, banking and
focuses on the Patent Owners And Lessors Industry (PAO)-Fraudulent Hospital=
ity
Systems (HBS) as a numerical example of income tax, fraudulent provision for
income taxes, fraud simulation, motivation, &amp; logic of forensic account=
ing,
expert witness testimony and computer litigation support, using fraud
&quot;finger prints&quot; or the &quot;DNA&quot; of the red-flags discovery.
After the 1st phase of the SSIWWW has been completed, the 2nd phase of the
surveillance camera system starts, by identifying enterprises that are
interested in installing such surveillance system, and training the employe=
es
in the Forensic Accounting area while using the surveillance systems. Howev=
er,
the 2nd phase requires the collaboration with the companies, most do not wa=
nt
any unsolicited attention.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
<o:p>&nbsp;</o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'>v
Submission ID: 001052: <a
href=3D"http://aaahq.org/AM2010/EmergingResearchInfo.cfm?submissionID=3D105=
2&amp;participantID=3D1552">Emerging
and Innovative Research Project Proposal</a> </span><em><span style=3D'font=
-family:
"Courier New";mso-bidi-font-family:"Times New Roman"'>E-Collaboration
Publishing Lecture Capture Contents On The Internet Using Surveillance
Technologies Among University Administrators, Professors, Students, Auditor=
s,
A/V Security, Audio To Text Transcribers<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Uploaded
Supplemental Materials:<o:p></o:p></span></em></p>

<p class=3DMsoNormal><em><span style=3D'font-size:8.0pt;font-family:"Courie=
r New";
mso-bidi-font-family:"Times New Roman"'>C:\_Vita\_AAA2010<o:p></o:p></span>=
</em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
Self-Funding
Lecture Capture CDs Transcribed Into Text Uploaded To a WWW Shopping Cart,
Automate Test-Bank Production, Instant Author Instructor Provides The
University With Backup &amp; Recovery Plans, The Profits Fund Additional
Marketing &amp; Ad Costs<o:p></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><em><span
style=3D'font-family:"Courier New";mso-bidi-font-family:"Times New Roman"'>=
7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran<o:p=
></o:p></span></em></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";color:#=
645235'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'>7-18-10_Sun_5.30pm_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2=
010_San-Fran</p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'>/////////////////////////////////////////////=
/////////////////////////////////////////////////////////////////<o:p></o:p=
></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:Courier'><o:p>&nbsp;</o:p></span></p>

<h3>TEACHING</h3>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Teaching Specialization:<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>IT, Fraud &amp; Forensic Auditing, Accounting Information Systems,
Forensic Accounting, e-Commerce for Auditors, Managerial Accounting and
Financial Accounting, CPA Review, CISA (Certified Information Systems Audit=
or)
Review, CISM (Certified Information Systems Security Managers). High Defini=
tion
(HD) Audio/Video (AV) Real-time &amp; Archived Auditing, Surveillance,
DVD-Recording, Burning, Distributing, Web-casting, Streaming, Captioning,
Translating, Down/uploading, Programming, Streaming, &amp; Repurposing for
Online, Blended, Distance Education, CPE, CLE, CME (Continuing Professional
Legal &amp; Medical) Education.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Teaching and Research Interests</span></b><span style=3D'mso-bidi-f=
ont-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>: <o:p></o=
:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Fo=
rensic
Accounting, Utility Models for Corporate Published Annual Reports, <o:p></o=
:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;
</span>Accounting Information Systems, Financial Accounting, <o:p></o:p></s=
pan></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Au=
diting
&amp; Accounting Research Methods, Financial <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Pl=
anning
Models, EDP Auditing, and Managerial Accounting,<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>In=
ternet
Security and e-Commerce accounting applications. <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<h3>SERVICE</h3>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>University Committee and Administrative Responsibilities:<o:p></o:p=
></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Ad=
visor
Instructional Technology and New Media<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Co=
mputer
Service Committee<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;
</span>University Research and Computer Consultant<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Fo=
rensic
Accounting and Technology <o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Selected Community Activities</span></b><span style=3D'mso-bidi-fon=
t-size:
10.0pt;mso-bidi-font-family:"Courier New";letter-spacing:-.15pt'>:<o:p></o:=
p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-weight:bold'>&#8220;</span><span style=3D'mso-bidi-f=
ont-family:
Arial'>New Media in Forensic Accounting, Auditing, Role Playing &amp; Mock
Trial Demonstrations: From the Litigator and Expert Witness Point of View</=
span><span
lang=3DEN-GB style=3D'mso-ansi-language:EN-GB;mso-bidi-font-weight:bold'>&q=
uot;.&nbsp;</span><span
style=3D'mso-bidi-font-weight:bold'>The seminar was approved for 2 of Conti=
nuing
Professional Education (CPE) Credits by the FICPA (Florida Institute of
Certified Public Accountants), </span><span style=3D'mso-bidi-font-family:A=
rial'>Florida
Gold Coast Alumni Chapter of Alpha Kappa Psi Fraternity</span><span
style=3D'mso-bidi-font-weight:bold'>, June 6, 2008, <st1:place w:st=3D"on">=
<st1:City
 w:st=3D"on">Miami</st1:City>, <st1:State w:st=3D"on">Florida</st1:State></=
st1:place><o:p></o:p></span></p>

<h1 align=3Dleft style=3D'text-align:left;tab-stops:45.8pt 91.6pt 137.4pt 1=
83.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.=
4pt 641.2pt 687.0pt 732.8pt'><span
style=3D'font-weight:normal;mso-bidi-font-weight:bold'><o:p>&nbsp;</o:p></s=
pan></h1>

<h1 align=3Dleft style=3D'text-align:left;tab-stops:45.8pt 91.6pt 137.4pt 1=
83.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.=
4pt 641.2pt 687.0pt 732.8pt'><span
style=3D'font-weight:normal;mso-bidi-font-weight:bold'>Invited Speakers, Avi
Rushinek and Sara Rushinek to Accountants CPE &#8211;<o:p></o:p></span></h1>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><strong><span
style=3D'font-family:"Courier New";mso-bidi-font-family:Arial;color:black;
font-weight:normal;mso-bidi-font-weight:bold'>Forensic Fraud A/V Recording
Automation Surveillance:&nbsp; Hardware and Software Tools</span></strong><=
span
lang=3DEN-GB style=3D'mso-bidi-font-family:Arial;mso-ansi-language:EN-GB;
mso-bidi-font-weight:bold'>&quot;.&nbsp;</span><span style=3D'mso-bidi-font=
-family:
Arial;mso-bidi-font-weight:bold'>The seminar was approved for 2 of Continui=
ng Professional
Education (CPE) Credits by the FICPA (Florida Institute of Certified Public
Accountants), Center for Accounting, Auditing, and Tax Studies, FIU Account=
ing
Association, June 1, 2007, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Mia=
mi</st1:City>,
 <st1:State w:st=3D"on">Florida</st1:State></st1:place><o:p></o:p></span></=
p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:"Arial","sans-serif";mso-bidi-font-weight:bold'><o:p>&=
nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:"Arial","sans-serif";mso-bidi-font-weight:bold'><span
style=3D'mso-spacerun:yes'>&nbsp;</span>&#8220;</span><strong><span
style=3D'font-family:"Courier New";mso-bidi-font-family:Arial;color:black;
font-weight:normal;mso-bidi-font-weight:bold'>MS Office Data Mining &amp; B=
usiness
Intelligence Audit:&nbsp;CPE DVD Development &amp; Distribution</span></str=
ong><span
lang=3DEN-GB style=3D'mso-bidi-font-family:Arial;mso-ansi-language:EN-GB;
mso-bidi-font-weight:bold'>&quot;.&nbsp;</span><span style=3D'mso-bidi-font=
-family:
Arial;mso-bidi-font-weight:bold'>The seminar was approved for 2 of Continui=
ng
Professional Education (CPE) Credits by the FICPA (Florida Institute of
Certified Public Accountants), Center for Accounting, Auditing, and Tax Stu=
dies,
FIU Accounting Association, June 1, 2007, <st1:place w:st=3D"on"><st1:City =
w:st=3D"on">Miami</st1:City>,
 <st1:State w:st=3D"on">Florida</st1:State></st1:place><o:p></o:p></span></=
p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><b
style=3D'mso-bidi-font-weight:normal'><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'font-family:"Arial","sans-serif";mso-bidi-font-weight:bold'>&#8220=
;</span><span
style=3D'mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>Audit Assess=
ment
using Video Podcasting Wireless IT, IS, and Training</span><span lang=3DEN-=
GB
style=3D'mso-bidi-font-family:Arial;mso-ansi-language:EN-GB;mso-bidi-font-w=
eight:
bold'>&quot;.&nbsp;</span><span style=3D'mso-bidi-font-family:Arial;mso-bid=
i-font-weight:
bold'>The seminar was approved for 2 of Continuing Professional Education (=
CPE)
Credits by the FICPA (Florida Institute of Certified Public Accountants),
Center for Accounting, Auditing, and Tax Studies, FIU Accounting Associatio=
n,
October 20, 2006, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Miami</st1:C=
ity>, <st1:State
 w:st=3D"on">Florida</st1:State></st1:place><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'><o:p>&nbsp;<=
/o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;tab-stops:45.8pt 91.6pt 13=
7.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6=
pt 595.4pt 641.2pt 687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>&#8220;Infor=
mation
Systems (IS) Audit Process: IT Technologies</span><span lang=3DEN-GB
style=3D'mso-bidi-font-family:Arial;mso-ansi-language:EN-GB;mso-bidi-font-w=
eight:
bold'>&quot;.&nbsp;</span><span style=3D'mso-bidi-font-family:Arial;mso-bid=
i-font-weight:
bold'>The seminar was approved for 2 of Continuing Professional Education (=
CPE)
Credits by the FICPA (Florida Institute of Certified Public Accountants),
Florida Gold Coast Alumni Chapter, Alpha Kappa Psi Professional Business
Fraternity, June 2, 2006, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Miam=
i</st1:City>,
 <st1:State w:st=3D"on">Florida</st1:State></st1:place>.<o:p></o:p></span><=
/p>

<p class=3DMsoNormal style=3D'text-align:justify;tab-stops:45.8pt 91.6pt 13=
7.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6=
pt 595.4pt 641.2pt 687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'><o:p>&nbsp;<=
/o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'mso-bidi-font-family:Arial;color:black'>&#8220;Microsoft&nbsp;Acco=
unting
Software Forensic Security Assessment Online&quot;.</span><span lang=3DEN-GB
style=3D'mso-bidi-font-family:Arial;mso-ansi-language:EN-GB;mso-bidi-font-w=
eight:
bold'>&nbsp;</span><span style=3D'mso-bidi-font-family:Arial;mso-bidi-font-=
weight:
bold'>The seminar was approved for 2 of Continuing Professional Education (=
CPE)
Credits by the FICPA (Florida Institute of Certified Public Accountants),
Center for Accounting, Auditing, and Tax Studies, FIU Accounting Associatio=
n,
October 21, 2005, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Miami</st1:C=
ity>, <st1:State
 w:st=3D"on">Florida</st1:State></st1:place><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-family:"Arial","sans-serif";mso-bidi-font-weight:bold'><o:p>&=
nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-weight:bold'>&#8220;Computer Security, Accounting
Implications, and Enhancing Productivity by Compliance with Sarbanes-Oxley =
IT
(Information Technology) The seminar was approved for 2 of Continuing
Professional Education (CPE) Credits by the FICPA (Florida Institute of
Certified Public Accountants), Center for Accounting, Auditing, and Tax
Studies, FIU Accounting Association, October 29, 2004, <st1:place w:st=3D"o=
n"><st1:City
 w:st=3D"on">Miami</st1:City>, <st1:State w:st=3D"on">Florida</st1:State></=
st1:place><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'letter-spacing:-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'>&#8220;Forensic
Accounting &amp; Fraud Detection with the use of Web Casting and New
Technologies: The Internal Auditor Perspective&#8221;, Institute of Internal
Auditors (IIA) Miami Chapter Meeting, February, 2004, <st1:place w:st=3D"on=
"><st1:City
 w:st=3D"on">Miami</st1:City> <st1:State w:st=3D"on">Florida</st1:State></s=
t1:place>.<span
style=3D'letter-spacing:-.15pt'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><o:p>&nbsp;</o:p></p>

<h1 align=3Dleft style=3D'text-align:left;tab-stops:45.8pt 91.6pt 137.4pt 1=
83.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.=
4pt 641.2pt 687.0pt 732.8pt'><span
style=3D'font-weight:normal'>Invited Speakers, Avi Rushinek and Sara Rushin=
ek to
Accountants &#8211; &#8220;Sarbanes-Oxley IT (Information Technology) Ethics
and Public Service, the Attorney-CPA Auditor Client Relationship; Conflicts=
 Of
Interest; Confidentiality; Relationships with Non-Legal Management; Complia=
nce;
Internal Control Investigations; and Crisis Management&#8221;.&nbsp; The
seminar was approved for 2.0 hours of Continuing Professional Education (CP=
E)
by the FICPA (Florida Institute of Certified Public Accountants), FIU
Accounting Association, <st1:date Year=3D"2003" Day=3D"25" Month=3D"10" w:s=
t=3D"on">October
 25, 2003</st1:date>, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Miami</s=
t1:City>,
 <st1:State w:st=3D"on">Florida</st1:State></st1:place>.<o:p></o:p></span><=
/h1>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-size:11.0pt;mso-bidi-font-size:12.0pt;mso-bidi-font-family:"C=
ourier New"'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0=
pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt =
687.0pt 732.8pt'><span
style=3D'font-size:11.0pt;mso-bidi-font-size:12.0pt;mso-bidi-font-family:"C=
ourier New"'>Invited
Speakers, Avi Rushinek and Sara Rushinek to South Florida Internet
Professionals, &#8220;</span><span class=3Ds14b1><span style=3D'font-size:1=
1.0pt;
mso-bidi-font-size:9.5pt;font-family:Courier;color:#333333;letter-spacing:0=
pt;
font-weight:normal'>The Power of IP: Technologies Ready for Adoption&#8221;=
; <st1:date
Year=3D"2003" Day=3D"27" Month=3D"2" w:st=3D"on">February 27, 2003</st1:dat=
e> at The <st1:PlaceName
w:st=3D"on">Kovens</st1:PlaceName> <st1:PlaceType w:st=3D"on">Center</st1:P=
laceType>,
FIU's Biscayne Bay Campus, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Mia=
mi</st1:City>,
 <st1:State w:st=3D"on">Florida</st1:State></st1:place>.<o:p></o:p></span><=
/span></p>

<p class=3DMsoHeading8 style=3D'margin-left:22.3pt;text-indent:-22.3pt;tab-=
stops:
45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0=
pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt'><span
style=3D'font-size:11.0pt;mso-bidi-font-size:12.0pt;font-family:Courier;
mso-bidi-font-family:"Courier New";font-style:normal'>Invited Board of
Governors, Avi Rushinek and Sara Rushinek to The Institute of Internal Audi=
tors
(IIA) Miami Chapter Meeting,<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&#8220;Web Casting: Implications of Sarbanes-Oxley Act for Internal
Auditors: The Role of the Internal Auditor &#8211; Using Technology for
Documentation, November,2003, NOVA Campus, Miami Florida.</span><span
style=3D'mso-bidi-font-family:"Courier New";font-style:normal'><o:p></o:p><=
/span></p>

<p class=3DMsoNormal style=3D'mso-hyphenate:none;tab-stops:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>The Dade County Chapter of the Floridian Institute of Certified Pub=
lic
Accountants (FICPA) presented to Dr. Avi Rushinek Distinguished Service Awa=
rd
in recognition and appreciation of his outstanding service in adding streng=
th
and quality to the Accounting Profession.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. &quot;An Evaluation of Accounting Software for Aid in
Forensic Accounting&#8221; Presentation to the Litigation Support Institute=
.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Artificial Intelligence and Expert Systems in Auditing and
Information Systems&quot; invited by the EDP Auditors Association and <st1:=
place
w:st=3D"on"><st1:PlaceType w:st=3D"on">Institute</st1:PlaceType> of <st1:Pl=
aceName
 w:st=3D"on">Internal Auditors</st1:PlaceName></st1:place> to be feature sp=
eakers
at their joint meeting.<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p>=
</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Using Artificial Intelligence &amp; Expert Systems in Manageme=
nt
Accounting&quot;, invited speaker at National Association of Accountants&#8=
209;
Miami Chapter.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S. &quot;Automated Financial Statement
Analysis and Analytical Internal Auditing Techniques&#8221; invited permeat=
ing
seminar speakers at The Institute of Internal Auditors Miami Chapter meetin=
g.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Rushinek, A. and Rushinek, S.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>&quot;Design, Implementation, and Evaluation Considerations of
Networking for an Expanding Accounting Practice&#8221; presentation to
University of Miami School of Business Alumni, <st1:place w:st=3D"on"><st1:=
PlaceType
 w:st=3D"on">School</st1:PlaceType> of <st1:PlaceName w:st=3D"on">Business<=
/st1:PlaceName></st1:place>.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>National Association of Accountants &#8209; Miami Chapter, elected =
to
Board of Directors<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>EDP Auditors Association &#8209; <st1:place w:st=3D"on">South Flori=
da</st1:place>
Chapter, Board of Directors, 1991<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>The Institute of Internal Auditors &#8209; <st1:place w:st=3D"on"><=
st1:City
 w:st=3D"on">Miami</st1:City></st1:place> Chapter, Board of Directors, Rese=
arch
Director, 1991<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Litigation Support Institute &#8209; <st1:place w:st=3D"on">South F=
lorida</st1:place>
Chapter, Board of Directors, Education Director, 1991<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Elected Program Director of the EDP Auditors Association, Dade Chap=
ter,
April, 1990<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Invited speaker to the Dade Chapter, National Association of
Accountants on &quot;Forensic Accounting, Expert Witnesses &amp; Computer
Litigation Support&#8221; (3&#8209;Hour CPE credit) May 5, 1990.<o:p></o:p>=
</span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Invited speaker to the Dade Chapter, FICPA, on &quot;Forensic
Accounting &amp; Computer Litigation Support&#8221; (2&#8209;Hour CPE credi=
t)<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>February, 1990.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Interviewed on topic &quot;The Role of Forensic Accounting in Detec=
ting
Money Laundering&quot;, by Florida Radio Network, Feb. 1990<o:p></o:p></spa=
n></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'>Interviewed as Computer Auditing Expert on CBS News and local Chann=
el 4
(NBC affiliate), October, 1989, 1988.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;mso-hyphenate:none;tab-sto=
ps:-.5in'><span
style=3D'mso-bidi-font-size:10.0pt;mso-bidi-font-family:"Courier New";lette=
r-spacing:
-.15pt'><o:p>&nbsp;</o:p></span></p>

</div>

</body>

</html>

------=_NextPart_01CB2C44.8A771790
Content-Location: file:///C:/1EF4D48E/7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran_files/preview.wmf
Content-Transfer-Encoding: base64
Content-Type: image/x-wmf

AQAJAAAD70gAAAYAFhAAAAAAFhAAACYGDwAiIFdNRkMBAAAAAAABAGhGAAAAAAQAAAAAIAAA3EcA
ANxnAAABAAAAbAAAAAAAAAAAAAAA2CcAAJAzAAAAAAAAAAAAAFZUAAAkbQAAIEVNRgAAAQDcZwAA
FQIAAAUAAAAAAAAAAAAAAAAAAADYJwAAkDMAANgAAAAXAQAAAAAAAAAAAAAAAAAAXEsDAGhDBAAW
AAAADAAAABgAAAAKAAAAEAAAAAAAAAAAAAAACQAAABAAAADYJwAAkDMAACUAAAAMAAAADgAAgCUA
AAAMAAAADgAAgFIAAABwAQAAAQAAAFn///8AAAAAAAAAAAAAAACQAQAAAAAAAARAADFDAG8AdQBy
AGkAZQByACAATgBlAHcAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
AABvCzD5bwsYAAAAlPxvCxT6bwsiUCJllPxvC4z5bwsYAAAA/PpvC3j8bwv0TyJllPxvC4z5bwsg
AAAAakXOWYz5bwuU/G8LIAAAAP////8cBU4AF0bOWf///////wGA//8CAI8CAYD/////AOwAAAAI
AAAACAAAAAAAAAEAAAAAAAAAsAQAAAIAAAA/PZABAAACBwMJAgIFAgQE/yoA4EN4AMAJAAAAAAAA
AP8BAAAAAAAAQwBvAHUAcgBpAGUAAAAgAE4AZQB3AAAAt8o9wfwETgA0UkEAwPlvCx5QxlkIAAAA
AQAAAPz5bwv8+W8LPVLEWQgAAAAk+m8LHAVOAGR2AAgAAAAAJQAAAAwAAAABAAAAJQAAAAwAAAAB
AAAAJQAAAAwAAAABAAAAEgAAAAwAAAABAAAAGAAAAAwAAAAAAAACVAAAAJQAAACwBAAAuQQAAF8J
AABrBQAAAQAAAIiHB0DRRQdAsAQAAD4FAAAMAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAZAAA
AEEAdgBpACAAUgB1AHMAaABpAG4AZQBrAGQAAABkAAAAZAAAAGQAAABkAAAAZAAAAGQAAABkAAAA
ZAAAAGQAAABkAAAAZAAAAFQAAABUAAAAYAkAALkEAAC/EgAAawUAAAEAAACIhwdA0UUHQGAJAAA+
BQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAYAkAAFQAAABsAAAAwBIAALkE
AACzFAAAawUAAAEAAACIhwdA0UUHQMASAAA+BQAABQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMA
AFgAAABQAGEAZwBlACAAAABkAAAAZAAAAGQAAABkAAAAZAAAAFQAAABUAAAAtBQAALkEAAAXFQAA
awUAAAEAAACIhwdA0UUHQLQUAAA+BQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAx
AAAAZAAAAFQAAABUAAAAGBUAALkEAACjHwAAawUAAAEAAACIhwdA0UUHQBgVAAA+BQAAAQAAAEwA
AAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAjAoAAFQAAACEAAAApB8AALkEAAAnIwAAawUA
AAEAAACIhwdA0UUHQKQfAAA+BQAACQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAGAAAAA3AC8A
MgA1AC8AMgAwADEAMAAAAGQAAABkAAAAZAAAAGQAAABkAAAAZAAAAGQAAABkAAAAZAAAAFQAAABU
AAAAKCMAALkEAACLIwAAawUAAAEAAACIhwdA0UUHQCgjAAA+BQAAAQAAAEwAAAAEAAAAAAAAAAAA
AADYJwAAkDMAAFAAAAAgAAAAZAAAACEAAAAIAAAAHgAAABgAAAAAAAAAAAAAANgnAACQMwAAIgAA
AAwAAAD/////EgAAAAwAAAABAAAAVAAAAFgAAACwBAAALC4AAHcFAADeLgAAAQAAAIiHB0DRRQdA
sAQAALEuAAACAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAAEMAOgBkAAAAZAAAAFQAAABU
AAAAeAUAACwuAADbBQAA3i4AAAEAAACIhwdA0UUHQHgFAACxLgAAAQAAAEwAAAAEAAAAAAAAAAAA
AADYJwAAkDMAAFAAAABcAAAAZAAAAFQAAABsAAAA3AUAACwuAADPBwAA3i4AAAEAAACIhwdA0UUH
QNwFAACxLgAABQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFgAAABfAFYAaQB0AGEAAABkAAAA
ZAAAAGQAAABkAAAAZAAAAFQAAABUAAAA0AcAACwuAAAzCAAA3i4AAAEAAACIhwdA0UUHQNAHAACx
LgAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAABcAAAAZAAAAFQAAABUAAAANAgAACwu
AACXCAAA3i4AAAEAAACIhwdA0UUHQDQIAACxLgAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMA
AFAAAAAzAAAAZAAAAFQAAABUAAAAmAgAACwuAAD7CAAA3i4AAAEAAACIhwdA0UUHQJgIAACxLgAA
AQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAtAAAAZAAAAFQAAAAIAQAA/AgAACwuAAAX
FQAA3i4AAAEAAACIhwdA0UUHQPwIAACxLgAAHwAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAIwA
AAAwADkAXwBkAG8AYwBfAEEAdgBpAF8AUgB1AHMAaABpAG4AZQBrAF8AVQBNAF8AVgBpAHQAYQAu
AGQAbwBjAAAAZAAAAGQAAABkAAAAZAAAAGQAAABkAAAAZAAAAGQAAABkAAAAZAAAAGQAAABkAAAA
ZAAAAGQAAABkAAAAZAAAAGQAAABkAAAAZAAAAGQAAABkAAAAZAAAAGQAAABkAAAAZAAAAGQAAABk
AAAAZAAAAGQAAABkAAAAZAAAAFQAAABsAAAAGBUAACwuAAALFwAA3i4AAAEAAACIhwdA0UUHQBgV
AACxLgAABQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFgAAAAgACAAIAAgACAAAABkAAAAZAAA
AGQAAABkAAAAZAAAAFQAAABgAAAADBcAACwuAAA3GAAA3i4AAAEAAACIhwdA0UUHQAwXAACxLgAA
AwAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFQAAAAgACAAIAAAAGQAAABkAAAAZAAAAFQAAABs
AAAAOBgAACwuAAArGgAA3i4AAAEAAACIhwdA0UUHQDgYAACxLgAABQAAAEwAAAAEAAAAAAAAAAAA
AADYJwAAkDMAAFgAAABQAGEAZwBlACAAAABkAAAAZAAAAGQAAABkAAAAZAAAAFQAAABUAAAALBoA
ACwuAACPGgAA3i4AAAEAAACIhwdA0UUHQCwaAACxLgAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAA
kDMAAFAAAAAxAAAAZAAAAFQAAABUAAAAkBoAACwuAADzGgAA3i4AAAEAAACIhwdA0UUHQJAaAACx
LgAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAAAFQAAABgAAAA9BoAACwu
AAAfHAAA3i4AAAEAAACIhwdA0UUHQPQaAACxLgAAAwAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMA
AFQAAABvAGYAIAAAAGQAAABkAAAAZAAAAFQAAABUAAAAIBwAACwuAACDHAAA3i4AAAEAAACIhwdA
0UUHQCAcAACxLgAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAxAAAAZAAAAFQAAABU
AAAAhBwAACwuAADnHAAA3i4AAAEAAACIhwdA0UUHQIQcAACxLgAAAQAAAEwAAAAEAAAAAAAAAAAA
AADYJwAAkDMAAFAAAAAgAAAAZAAAACEAAAAIAAAAHgAAABgAAAAAAAAAAAAAANgnAACQMwAAIgAA
AAwAAAD/////EgAAAAwAAAABAAAAVAAAAFgAAACcGAAAdgUAAF4ZAAAoBgAAAQAAAIiHB0DRRQdA
nBgAAPsFAAACAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAAEMAOgBhAAAAYgAAAFQAAABU
AAAAXxkAAHYFAAC/GQAAKAYAAAEAAACIhwdA0UUHQF8ZAAD7BQAAAQAAAEwAAAAEAAAAAAAAAAAA
AADYJwAAkDMAAFAAAABcAAAAYQAAAFQAAABsAAAAwBkAAHYFAACnGwAAKAYAAAEAAACIhwdA0UUH
QMAZAAD7BQAABQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFgAAABfAFYAaQB0AGEAAABiAAAA
YQAAAGIAAABhAAAAYgAAAFQAAABUAAAAqBsAAHYFAAALHAAAKAYAAAEAAACIhwdA0UUHQKgbAAD7
BQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAAABIAAAAMAAAAAQAAAFQA
AABUAAAAnBgAADMGAAD8GAAA5QYAAAEAAACIhwdA0UUHQJwYAAC4BgAAAQAAAEwAAAAEAAAAAAAA
AAAAAADYJwAAkDMAAFAAAAA3AAAAYQAAAFQAAABUAAAA/RgAADMGAABeGQAA5QYAAAEAAACIhwdA
0UUHQP0YAAC4BgAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAtAAAAYgAAAFQAAABY
AAAAXxkAADMGAAAhGgAA5QYAAAEAAACIhwdA0UUHQF8ZAAC4BgAAAgAAAEwAAAAEAAAAAAAAAAAA
AADYJwAAkDMAAFAAAAAyADYAYQAAAGIAAABUAAAAVAAAACIaAAAzBgAAgxoAAOUGAAABAAAAiIcH
QNFFB0AiGgAAuAYAAAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAALQAAAGIAAAASAAAA
DAAAAAEAAABUAAAA8AAAAJwYAADvBgAA5CIAAKEHAAABAAAAiIcHQNFFB0CcGAAAdAcAABsAAABM
AAAABAAAAAAAAAAAAAAA2CcAAJAzAACEAAAAMQAwAF8ATQBvAG4AXwAxADIALgA1ADAAYQBtAF8A
bQBoAHQAbQBsAF8AUwBSAF8AQQB2AGkAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAA
AGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABhAAAAYgAAAGIAAAASAAAADAAAAAEAAABUAAAA8AAAAJwYAACsBwAA5CIAAF4IAAAB
AAAAiIcHQNFFB0CcGAAAMQgAABsAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAACEAAAAXwBSAHUA
cwBoAGkAbgBlAGsAXwBVAE0AXwBWAGkAdABhAF8AVQBwAHQAbwBfAEEAQQBBADIAAABhAAAAYgAA
AGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGIAAAASAAAADAAAAAEAAABU
AAAAeAAAAJwYAABpCAAARRsAABsJAAABAAAAiIcHQNFFB0CcGAAA7ggAAAcAAABMAAAABAAAAAAA
AAAAAAAA2CcAAJAzAABcAAAAMAAxADAAXwBTAGEAbgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAA
AGEAAABUAAAAVAAAAEYbAABpCAAApxsAABsJAAABAAAAiIcHQNFFB0BGGwAA7ggAAAEAAABMAAAA
BAAAAAAAAAAAAAAA2CcAAJAzAABQAAAALQAAAGIAAABUAAAAZAAAAKgbAABpCAAALR0AABsJAAAB
AAAAiIcHQNFFB0CoGwAA7ggAAAQAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABUAAAARgByAGEA
bgBhAAAAYgAAAGEAAABiAAAAVAAAAFQAAAAuHQAAaQgAAJEdAAAbCQAAAQAAAIiHB0DRRQdALh0A
AO4IAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABkAAAAEgAAAAwAAAABAAAA
VAAAAFQAAACcGAAAJgkAAPwYAADYCQAAAQAAAIiHB0DRRQdAnBgAAKsJAAABAAAATAAAAAQAAAAA
AAAAAAAAANgnAACQMwAAUAAAADcAAABhAAAAVAAAAFQAAAD9GAAAJgkAAF4ZAADYCQAAAQAAAIiH
B0DRRQdA/RgAAKsJAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAAC0AAABiAAAAVAAA
AFgAAABfGQAAJgkAACEaAADYCQAAAQAAAIiHB0DRRQdAXxkAAKsJAAACAAAATAAAAAQAAAAAAAAA
AAAAANgnAACQMwAAUAAAADEANgBhAAAAYgAAAFQAAABUAAAAIhoAACYJAACDGgAA2AkAAAEAAACI
hwdA0UUHQCIaAACrCQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAtAAAAYgAAABIA
AAAMAAAAAQAAAFQAAADwAAAAnBgAAOMJAADlIgAAlQoAAAEAAACIhwdA0UUHQJwYAABoCgAAGwAA
AEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAIQAAAAxADAAXwBtAGgAdABtAGwAXwBTAFIAXwBBAHYA
aQBfAFIAdQBzAGgAaQBuAGUAawBfAFUATQAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABi
AAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIA
AABhAAAAYgAAAGEAAABiAAAAYgAAABIAAAAMAAAAAQAAAFQAAADQAAAAnBgAAJ8KAAD8IAAAUQsA
AAEAAACIhwdA0UUHQJwYAAAkCwAAFgAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAHgAAABfAFYA
aQB0AGEAXwBVAHAAdABvAF8AQQBBAEEAMgAwADEAMABfAFMAYQBuAGEAAABiAAAAYQAAAGIAAABh
AAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEA
AABiAAAAYQAAAGIAAABUAAAAVAAAAP0gAACfCgAAXSEAAFELAAABAAAAiIcHQNFFB0D9IAAAJAsA
AAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAALQAAAGEAAABUAAAAZAAAAF4hAACfCgAA
5CIAAFELAAABAAAAiIcHQNFFB0BeIQAAJAsAAAQAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABU
AAAARgByAGEAbgBiAAAAYQAAAGIAAABiAAAAVAAAAFQAAADlIgAAnwoAAEgjAABRCwAAAQAAAIiH
B0DRRQdA5SIAACQLAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABkAAAAEgAA
AAwAAAABAAAAVAAAAFQAAACcGAAAXAsAAPwYAAAODAAAAQAAAIiHB0DRRQdAnBgAAOELAAABAAAA
TAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAADcAAABhAAAAVAAAAFQAAAD9GAAAXAsAAF4ZAAAO
DAAAAQAAAIiHB0DRRQdA/RgAAOELAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAAC0A
AABiAAAAVAAAAFQAAABfGQAAXAsAAL8ZAAAODAAAAQAAAIiHB0DRRQdAXxkAAOELAAABAAAATAAA
AAQAAAAAAAAAAAAAANgnAACQMwAAUAAAADIAAABhAAAAVAAAAFQAAADAGQAAXAsAACEaAAAODAAA
AQAAAIiHB0DRRQdAwBkAAOELAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAAC0AAABi
AAAAEgAAAAwAAAABAAAAVAAAAPAAAACcGAAAGQwAAOUiAADLDAAAAQAAAIiHB0DRRQdAnBgAAJ4M
AAAbAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAhAAAADEAMABfAG0AaAB0AG0AbABfAFMAUgBf
AEEAdgBpAF8AUgB1AHMAaABpAG4AZQBrAF8AVQBNAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABh
AAAAYgAAAGEAAABiAAAAYQAAAGIAAABiAAAAEgAAAAwAAAABAAAAVAAAANAAAACcGAAA1gwAAPwg
AACIDQAAAQAAAIiHB0DRRQdAnBgAAFsNAAAWAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAeAAA
AF8AVgBpAHQAYQBfAFUAcAB0AG8AXwBBAEEAQQAyADAAMQAwAF8AUwBhAG4AYQAAAGIAAABhAAAA
YgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABi
AAAAYQAAAGIAAABhAAAAYgAAAFQAAABUAAAA/SAAANYMAABeIQAAiA0AAAEAAACIhwdA0UUHQP0g
AABbDQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAtAAAAYgAAABIAAAAMAAAAAQAA
AFQAAAB8AAAAnBgAAJMNAACnGwAARQ4AAAEAAACIhwdA0UUHQJwYAAAYDgAACAAAAEwAAAAEAAAA
AAAAAAAAAADYJwAAkDMAAFwAAABGAHIAYQBuAC4AZABvAGMAYQAAAGIAAABhAAAAYgAAAGEAAABi
AAAAYQAAAGIAAABUAAAAVAAAAKgbAACTDQAACxwAAEUOAAABAAAAiIcHQNFFB0CoGwAAGA4AAAEA
AABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGQAAAASAAAADAAAAAEAAABUAAAAVAAA
AJwYAABPDgAA/xgAAAEPAAABAAAAiIcHQNFFB0CcGAAA1A4AAAEAAABMAAAABAAAAAAAAAAAAAAA
2CcAAJAzAABQAAAAIAAAAGQAAAASAAAADAAAAAEAAABUAAAAVAAAAJwYAAAMDwAA/BgAAL4PAAAB
AAAAiIcHQNFFB0CcGAAAkQ8AAAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAANwAAAGEA
AABUAAAAVAAAAP0YAAAMDwAAXhkAAL4PAAABAAAAiIcHQNFFB0D9GAAAkQ8AAAEAAABMAAAABAAA
AAAAAAAAAAAA2CcAAJAzAABQAAAALQAAAGIAAABUAAAAVAAAAF8ZAAAMDwAAvxkAAL4PAAABAAAA
iIcHQNFFB0BfGQAAkQ8AAAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAMgAAAGEAAABU
AAAAVAAAAMAZAAAMDwAAIRoAAL4PAAABAAAAiIcHQNFFB0DAGQAAkQ8AAAEAAABMAAAABAAAAAAA
AAAAAAAA2CcAAJAzAABQAAAALQAAAGIAAAASAAAADAAAAAEAAABUAAAA8AAAAJwYAADJDwAA5CIA
AHsQAAABAAAAiIcHQNFFB0CcGAAAThAAABsAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAACEAAAA
MQAwAF8AZABvAGMAXwBTAFIAXwBBAHYAaQBfAFIAdQBzAGgAaQBuAGUAawBfAFUATQBfAFYAAABh
AAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEA
AABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGIAAAASAAAADAAA
AAEAAABUAAAAxAAAAJwYAACGEAAAOSAAADgRAAABAAAAiIcHQNFFB0CcGAAACxEAABQAAABMAAAA
BAAAAAAAAAAAAAAA2CcAAJAzAAB0AAAAaQB0AGEAXwBVAHAAdABvAF8AQQBBAEEAMgAwADEAMABf
AFMAYQBuAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEA
AABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAVAAAAFQAAAA6IAAAhhAAAJsgAAA4EQAAAQAA
AIiHB0DRRQdAOiAAAAsRAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAAC0AAABiAAAA
EgAAAAwAAAABAAAAVAAAAHwAAACcGAAAQxEAAKcbAAD1EQAAAQAAAIiHB0DRRQdAnBgAAMgRAAAI
AAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAXAAAAEYAcgBhAG4ALgBkAG8AYwBhAAAAYgAAAGEA
AABiAAAAYQAAAGIAAABhAAAAYgAAAFQAAABUAAAAqBsAAEMRAAALHAAA9REAAAEAAACIhwdA0UUH
QKgbAADIEQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAAABIAAAAMAAAA
AQAAAFQAAABUAAAAnBgAAP8RAAD/GAAAsRIAAAEAAACIhwdA0UUHQJwYAACEEgAAAQAAAEwAAAAE
AAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAAABIAAAAMAAAAAQAAAFQAAACIAAAAnBgAALwS
AABqHAAAbhMAAAEAAACIhwdA0UUHQJwYAABBEwAACgAAAEwAAAAEAAAAAAAAABYQAAAmBg8AIiBX
TUZDAQAAAAAAAQAAAAAAAAAEAAAAACAAANwnAADcZwAAAAAAANgnAACQMwAAYAAAAEEAcAByAGkA
bAAgADIAMAAxADAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAFQAAABU
AAAAaxwAALwSAADOHAAAbhMAAAEAAACIhwdA0UUHQGscAABBEwAAAQAAAEwAAAAEAAAAAAAAAAAA
AADYJwAAkDMAAFAAAAAgAAAAZAAAABIAAAAMAAAAAQAAAFQAAABUAAAA3AUAAHkTAAA8BgAAKxQA
AAEAAACIhwdA0UUHQNwFAAD+EwAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAA0AAAA
YQAAAFQAAABUAAAAPQYAAHkTAACeBgAAKxQAAAEAAACIhwdA0UUHQD0GAAD+EwAAAQAAAEwAAAAE
AAAAAAAAAAAAAADYJwAAkDMAAFAAAAAtAAAAYgAAAFQAAABYAAAAnwYAAHkTAABhBwAAKxQAAAEA
AACIhwdA0UUHQJ8GAAD+EwAAAgAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAyADkAYQAA
AGIAAABUAAAAVAAAAGIHAAB5EwAAwgcAACsUAAABAAAAiIcHQNFFB0BiBwAA/hMAAAEAAABMAAAA
BAAAAAAAAAAAAAAA2CcAAJAzAABQAAAALQAAAGEAAABUAAAAGAEAAMMHAAB5EwAAthQAACsUAAAB
AAAAiIcHQNFFB0DDBwAA/hMAACIAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAACQAAAAMQAwAF8A
ZABvAGMAXwBTAFIAXwBBAHYAaQBfAFIAdQBzAGgAaQBuAGUAawBfAFUATQBfAFYAaQB0AGEALgBk
AG8AYwBiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABh
AAAAYgAAAGEAAABiAAAAYQAAAGIAAABiAAAAVAAAAFQAAAC3FAAAeRMAABoVAAArFAAAAQAAAIiH
B0DRRQdAtxQAAP4TAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABkAAAAEgAA
AAwAAAABAAAAVAAAAMAAAADcBQAANhQAABgNAADoFAAAAQAAAIiHB0DRRQdA3AUAALsUAAATAAAA
TAAAAAQAAAAAAAAAAAAAANgnAACQMwAAdAAAAFUAbgBpAHYAZQByAHMAaQB0AHkAIABPAGYAIABN
AGkAYQBtAGkAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIA
AABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABiAAAAVAAAAFQAAAAZDQAANhQAAHwNAADoFAAAAQAA
AIiHB0DRRQdAGQ0AALsUAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABkAAAA
EgAAAAwAAAABAAAAVAAAALgAAADcBQAA8xQAALYMAAClFQAAAQAAAIiHB0DRRQdA3AUAAHgVAAAS
AAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAcAAAAFMAYwBoAG8AbwBsACAAbwBmACAAQgB1AHMA
aQBuAGUAcwBzAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAA
AGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAFQAAABUAAAAtwwAAPMUAAAPDgAApRUAAAEAAACIhwdA
0UUHQLcMAAB4FQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAWQEAAFQAAABU
AAAAEA4AAPMUAABnEAAApRUAAAEAAACIhwdA0UUHQBAOAAB4FQAAAQAAAEwAAAAEAAAAAAAAAAAA
AADYJwAAkDMAAFAAAAAgAAAAWAIAAFQAAABUAAAAaBAAAPMUAAC/EgAApRUAAAEAAACIhwdA0UUH
QGgQAAB4FQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAWAIAAFQAAABUAAAA
wBIAAPMUAAAXFQAApRUAAAEAAACIhwdA0UUHQMASAAB4FQAAAQAAAEwAAAAEAAAAAAAAAAAAAADY
JwAAkDMAAFAAAAAgAAAAWAIAAFQAAABUAAAAGBUAAPMUAABvFwAApRUAAAEAAACIhwdA0UUHQBgV
AAB4FQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAWAIAAFQAAABUAAAAcBcA
APMUAADHGQAApRUAAAEAAACIhwdA0UUHQHAXAAB4FQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAA
kDMAAFAAAAAgAAAAWAIAAFQAAABUAAAAyBkAAPMUAAAfHAAApRUAAAEAAACIhwdA0UUHQMgZAAB4
FQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAWAIAAFQAAABUAAAAIBwAAPMU
AACDHAAApRUAAAEAAACIhwdA0UUHQCAcAAB4FQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMA
AFAAAAAgAAAAZAAAABIAAAAMAAAAAQAAAFQAAABUAAAAsAQAAK8VAAATBQAAYRYAAAEAAACIhwdA
0UUHQLAEAAA0FgAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAAABIAAAAM
AAAAAQAAAFQAAABUAAAAsAQAAGwWAAATBQAAHhcAAAEAAACIhwdA0UUHQLAEAADxFgAAAQAAAEwA
AAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAAAFIAAABwAQAAAgAAAFn///8AAAAAAAAA
AAAAAAC8AgAAAAAAAARAADFDAG8AdQByAGkAZQByACAATgBlAHcAAAAAAAAAAAAAAAAAAAAAAAAA
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABvCzD5bwsYAAAAlPxvCxT6bwsiUCJllPxvC4z5bwsY
AAAA/PpvC3j8bwv0TyJllPxvC4z5bwsgAAAAakXOWYz5bwuU/G8LIAAAAP////8sBk4AF0bOWf//
/////wGA//8CAI8CAYD/////AOwAAAAIAAAACAAAAAAAAAEAAAAAAAAAsAQAAAIAAAA/PZABAAAC
BwMJAgIFAgQE/yoA4EN4AMAJAAAAAAAAAP8BAAAAAAAAQwBvAHUAcgBpAGUAAAAgAE4AZQB3AAAA
t8o9wQwGTgCcWUEAwPlvCx5QxlkIAAAAAQAAAPz5bwv8+W8LPVLEWQgAAAAk+m8LLAZOAGR2AAgA
AAAAJQAAAAwAAAACAAAAJQAAAAwAAAACAAAAJQAAAAwAAAACAAAAEgAAAAwAAAABAAAAVAAAAJQA
AACfEQAAHRcAADQWAADbFwAAAQAAAIiHB0DRRQdAoxEAAKoXAAAMAAAATAAAAAQAAAAAAAAAAAAA
ANgnAACQMwAAZAAAAEEAdgBpACAAUgB1AHMAaABpAG4AZQBrAGEAAABiAAAAYQAAAGIAAABhAAAA
YgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAFQAAABUAAAANRYAAB0XAACVFgAA2xcAAAEAAACI
hwdA0UUHQDUWAACqFwAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAYQAAABIA
AAAMAAAAAQAAACUAAAAMAAAAAQAAACUAAAAMAAAAAQAAACUAAAAMAAAAAQAAAFQAAABUAAAA7BMA
AOYXAABPFAAAmBgAAAEAAACIhwdA0UUHQOwTAABrGAAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAA
kDMAAFAAAAAgAAAAZAAAABIAAAAMAAAAAQAAAFQAAADQAAAAxw4AAKMYAAAnFwAAVRkAAAEAAACI
hwdA0UUHQMcOAAAoGQAAFgAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAHgAAABIAG8AbQBlACAA
UABoAG8AbgBlADoAIAAgACgAMwAwADUAKQAgADYANgA2AGEAAABiAAAAYQAAAGIAAABhAAAAYgAA
AGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABUAAAAVAAAACgXAACjGAAAiBcAAFUZAAABAAAAiIcHQNFFB0AoFwAAKBkAAAEAAABM
AAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAALQAAAGEAAABUAAAAZAAAAIkXAACjGAAADxkAAFUZ
AAABAAAAiIcHQNFFB0CJFwAAKBkAAAQAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABUAAAANwA4
ADkAMABiAAAAYQAAAGIAAABiAAAAVAAAAFQAAAAQGQAAoxgAAHMZAABVGQAAAQAAAIiHB0DRRQdA
EBkAACgZAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABkAAAAEgAAAAwAAAAB
AAAAVAAAANgAAACXDgAAXxkAAFgXAAARGgAAAQAAAIiHB0DRRQdAlw4AAOQZAAAXAAAATAAAAAQA
AAAAAAAAAAAAANgnAACQMwAAfAAAAE8AZgBmAGkAYwBlACAAUABoAG8AbgBlADoAIAAgACgAMwAw
ADUAKQAyADgANAAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAA
YgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAVAAAAFQAAABZ
FwAAXxkAALoXAAARGgAAAQAAAIiHB0DRRQdAWRcAAOQZAAABAAAATAAAAAQAAAAAAAAAAAAAANgn
AACQMwAAUAAAAC0AAABiAAAAVAAAAGQAAAC7FwAAXxkAAEAZAAARGgAAAQAAAIiHB0DRRQdAuxcA
AOQZAAAEAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAVAAAADUANAA5ADIAYQAAAGIAAABhAAAA
YgAAAFQAAABUAAAAQRkAAF8ZAACkGQAAERoAAAEAAACIhwdA0UUHQEEZAADkGQAAAQAAAEwAAAAE
AAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAAABIAAAAMAAAAAQAAAFQAAAAkAQAAQg0AABwa
AAD3GgAAzhoAAAEAAACIhwdA0UUHQEINAAChGgAAJAAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMA
AJQAAABIAG8AbQBlACAAQQBkAGQAcgBlAHMAcwA6ACAAIAAxADIAMAA1ACAATQBhAHIAaQBwAG8A
cwBhACAAQQB2AGUAbgB1AGUAIABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABi
AAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIA
AABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABUAAAAVAAA
APgaAAAcGgAAWxsAAM4aAAABAAAAiIcHQNFFB0D4GgAAoRoAAAEAAABMAAAABAAAAAAAAAAAAAAA
2CcAAJAzAABQAAAAIAAAAGQAAAASAAAADAAAAAEAAABUAAAA9AAAAJcOAADZGgAAQBkAAIsbAAAB
AAAAiIcHQNFFB0CXDgAAXhsAABwAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAACEAAAAQwBvAHIA
YQBsACAARwBhAGIAbABlAHMALAAgAEYAbABvAHIAaQBkAGEAIAAgADMAMwAxADQANgBhAAAAYgAA
AGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAVAAAAFQAAABB
GQAA2RoAAKQZAACLGwAAAQAAAIiHB0DRRQdAQRkAAF4bAAABAAAATAAAAAQAAAAAAAAAAAAAANgn
AACQMwAAUAAAACAAAABkAAAAEgAAAAwAAAABAAAAVAAAAFQAAACwBAAAlhsAABMFAABIHAAAAQAA
AIiHB0DRRQdAsAQAABscAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABkAAAA
EgAAAAwAAAABAAAAJQAAAAwAAAACAAAAJQAAAAwAAAACAAAAJQAAAAwAAAACAAAAVAAAANAAAACw
BAAARxwAABANAAAFHQAAAQAAAIiHB0DRRQdAsAQAANQcAAAWAAAATAAAAAQAAAAAAAAAAAAAANgn
AACQMwAAeAAAAEMAdQByAHIAZQBuAHQAIABBAGMAYQBkAGUAbQBpAGMAIABSAGEAbgBrADoAYQAA
AGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAA
YgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAACUAAAAMAAAAAQAAACUAAAAMAAAAAQAAACUAAAAM
AAAAAQAAAFQAAABYAAAAEQ0AAE8cAADTDQAAAR0AAAEAAACIhwdA0UUHQBENAADUHAAAAgAAAEwA
AAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgACAAYQAAAGIAAABUAAAAwAAAANQNAABPHAAAEBUA
AAEdAAABAAAAiIcHQNFFB0DUDQAA1BwAABMAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAAB0AAAA
QQBzAHMAbwBjAGkAYQB0AGUAIABQAHIAbwBmAGUAcwBzAG8AcgAAAGEAAABiAAAAYQAAAGIAAABh
AAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGIA
AABUAAAAVAAAABEVAABPHAAAdBUAAAEdAAABAAAAiIcHQNFFB0ARFQAA1BwAAAEAAABMAAAABAAA
AAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGQAAAASAAAADAAAAAEAAAAlAAAADAAAAAIAAAAlAAAA
DAAAAAIAAAAlAAAADAAAAAIAAABUAAAAwAAAALAEAAADHQAA6wsAAMEdAAABAAAAiIcHQNFFB0Cw
BAAAkB0AABMAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAAB0AAAAUAByAGkAbQBhAHIAeQAgAEQA
ZQBwAGEAcgB0AG0AZQBuAHQAOgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAA
AGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAAAlAAAADAAAAAEAAAAlAAAA
DAAAAAEAAAAlAAAADAAAAAEAAABUAAAAWAAAAOwLAAALHQAArgwAAL0dAAABAAAAiIcHQNFFB0Ds
CwAAkB0AAAIAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAgAGIAAABhAAAAVAAAANwA
AACvDAAACx0AANMVAAC9HQAAAQAAAIiHB0DRRQdArwwAAJAdAAAYAAAATAAAAAQAAAAAAAAAAAAA
ANgnAACQMwAAfAAAAEQAZQBwAGEAcgB0AG0AZQBuAHQAIABvAGYAIABBAGMAYwBvAHUAbgB0AGkA
bgBnAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABh
AAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYgAAAFQAAABUAAAA1BUAAAsd
AAA3FgAAvR0AAAEAAACIhwdA0UUHQNQVAACQHQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMA
AFAAAAAgAAAAZAAAABIAAAAMAAAAAQAAACUAAAAMAAAAAgAAACUAAAAMAAAAAgAAACUAAAAMAAAA
AgAAAFQAAACUAAAAsAQAAMAdAABBCQAAfh4AAAEAAACIhwdA0UUHQLAEAABNHgAADAAAAEwAAAAE
AAAAAAAAAAAAAADYJwAAkDMAAGQAAABDAGkAdABpAHoAZQBuAHMAaABpAHAAOgBhAAAAYgAAAGEA
AABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAAAlAAAADAAAAAEAAAAlAAAADAAA
AAEAAAAlAAAADAAAAAEAAABUAAAAWAAAAEIJAADIHQAABAoAAHoeAAABAAAAiIcHQNFFB0BCCQAA
TR4AAAIAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAgAGEAAABiAAAAVAAAAGAAAAAF
CgAAyB0AACoLAAB6HgAAAQAAAIiHB0DRRQdABQoAAE0eAAADAAAATAAAAAQAAAAAAAAAAAAAANgn
AACQMwAAVAAAAFUAUwBBAAAAYQAAAGIAAABiAAAAVAAAAFQAAAAqCwAAyB0AAI0LAAB6HgAAAQAA
AIiHB0DRRQdAKgsAAE0eAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABkAAAA
EgAAAAwAAAABAAAAVAAAAFQAAACwBAAAiR4AABMFAAA7HwAAAQAAAIiHB0DRRQdAsAQAAA4fAAAB
AAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABkAAAAIQAAAAgAAAAeAAAAGAAAAAAA
AAAAAAAA2CcAAJAzAAAiAAAADAAAAP////8SAAAADAAAAAEAAAAlAAAADAAAAAIAAAAlAAAADAAA
AAIAAAAlAAAADAAAAAIAAABUAAAArAAAALAEAAA6HwAAyAoAAPgfAAABAAAAiIcHQNFFB0CwBAAA
xx8AABAAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABsAAAASABJAEcASABFAFIAIABFAEQAVQBD
AEEAVABJAE8ATgBhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIA
AABhAAAAYgAAAGEAAABiAAAAVAAAAFQAAADICgAAOh8AACgLAAD4HwAAAQAAAIiHB0DRRQdAyAoA
AMcfAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABhAAAAEgAAAAwAAAABAAAA
JQAAAAwAAAABAAAAJQAAAAwAAAABAAAAJQAAAAwAAAABAAAAVAAAAFQAAACwBAAAAyAAABMFAAC1
IAAAAQAAAIiHB0DRRQdAsAQAAIggAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAA
AABkAAAAEgAAAAwAAAABAAAAJQAAAAwAAAACAAAAJQAAAAwAAAACAAAAJQAAAAwAAAACAAAAVAAA
AKAAAAAIBwAAsyAAAFwMAABxIQAAAQAAAIiHB0DRRQdACAcAAEAhAAAOAAAATAAAAAQAAAAAAAAA
AAAAANgnAACQMwAAaAAAAEkAbgBzAHQAaQB0AHUAdABpAG8AbgBhAGwAOgBhAAAAYgAAAGEAAABi
AAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAFQAAABUAAAAXQwAALMg
AAC9DAAAcSEAAAEAAACIhwdA0UUHQF0MAABAIQAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMA
AFAAAAAgAAAAYQAAABIAAAAMAAAAAQAAACUAAAAMAAAAAQAAACUAAAAMAAAAAQAAACUAAAAMAAAA
AQAAAFQAAABUAAAAsAQAAHwhAAATBQAALiIAAAEAAACIhwdA0UUHQLAEAAABIgAAAQAAAEwAAAAE
AAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAAABIAAAAMAAAAAQAAAFQAAABsAAAAsAQAADki
AACWBgAA6yIAAAEAAACIhwdA0UUHQLAEAAC+IgAABQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMA
AFgAAAAgACAAIAAgACAAAABhAAAAYgAAAGEAAABiAAAAYQAAAFQAAAAYAQAAlwYAADkiAACKEwAA
6yIAAAEAAACIhwdA0UUHQJcGAAC+IgAAIgAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAJAAAABU
AGgAZQAgAFUAbgBpAHYAZQByAHMAaQB0AHkAIABvAGYAIABUAGUAeABhAHMAIABhAHQAIABBAHUA
cwB0AGkAbgAgAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAA
AGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAA
YgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGIAAABUAAAAVAAAAIsTAAA5IgAA7hMAAOsiAAAB
AAAAiIcHQNFFB0CLEwAAviIAAAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGQA
AAASAAAADAAAAAEAAABUAAAAbAAAALAEAAD2IgAAlgYAAKgjAAABAAAAiIcHQNFFB0CwBAAAeyMA
AAUAAABMAAAABAAAAAAAAAAWEAAAJgYPACIgV01GQwEAAAAAAAEAAAAAAAAABAAAAAAgAADcBwAA
3GcAAAAAAADYJwAAkDMAAFgAAAAgACAAIAAgACAAAABhAAAAYgAAAGEAAABiAAAAYQAAAFIAAABw
AQAAAwAAAFn///8AAAAAAAAAAAAAAACQAQAAAAAAAARAADBDAG8AdQByAGkAZQByACAATgBlAHcA
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABvC6z6bwsYAAAAEP5v
C5D7bwsiUCJlEP5vCwj7bwsYAAAAePxvC/T9bwv0TyJlEP5vCwj7bwsgAAAAakXOWQj7bwsQ/m8L
IAAAAP/////sEk4AF0bOWf///////wGA//8CAI8CAYD/////AOwAAAAIAAAACAAAAAAAAAEAAAAA
AAAAsAQAAAIAAAA/PZABAAACBwMJAgIFAgQE/yoA4EN4AMAJAAAAAAAAAP8BAAAAAAAAQwBvAHUA
cgBpAGUAAAAgAE4AZQB3AAAAM8g9wcwSTgBoXUEAPPtvCx5QxlkIAAAAAQAAAHj7bwt4+28LPVLE
WQgAAACg+28L7BJOAGR2AAgAAAAAJQAAAAwAAAADAAAAJQAAAAwAAAADAAAAJQAAAAwAAAADAAAA
JQAAAAwAAAABAAAAJQAAAAwAAAABAAAAJQAAAAwAAAABAAAAVAAAAGwAAACXBgAA9iIAAH4IAACo
IwAAAQAAAIiHB0DRRQdAlwYAAHsjAAAFAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAWAAAAE0A
YQBqAG8AcgAAAGIAAABhAAAAYgAAAGEAAABiAAAAJwAAABgAAAAEAAAAAAAAAAAAAAIAAAAAJQAA
AAwAAAAEAAAATAAAAGQAAACXBgAAoiMAAH4IAACoIwAAlwYAAKIjAADoAQAABwAAACEA8AAAAAAA
AAAAAAAAgD8AAAAAAAAAAAAAgD8AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACUAAAAM
AAAAAAAAgCgAAAAMAAAABAAAAFQAAAAkAQAAfwgAAPYiAAA0FgAAqCMAAAEAAACIhwdA0UUHQH8I
AAB7IwAAJAAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAJQAAAA6ACAAIABBAGMAYwBvAHUAbgB0
AGkAbgBnACAAJgAgAEkAbgBmAG8AcgBtAGEAdABpAG8AbgAgAFMAeQBzAHQAZQBtAHMAIABhAAAA
YgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABi
AAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIA
AABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABUAAAAVAAAADUWAAD2IgAAmBYAAKgjAAABAAAAiIcH
QNFFB0A1FgAAeyMAAAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGQAAAASAAAA
DAAAAAEAAABUAAAAbAAAALAEAACzIwAAlgYAAGUkAAABAAAAiIcHQNFFB0CwBAAAOCQAAAUAAABM
AAAABAAAAAAAAAAAAAAA2CcAAJAzAABYAAAAIAAgACAAIAAgAAAAYQAAAGIAAABhAAAAYgAAAGEA
AAAlAAAADAAAAAEAAAAlAAAADAAAAAEAAAAlAAAADAAAAAEAAABUAAAAoAAAAJcGAACzIwAA6wsA
AGUkAAABAAAAiIcHQNFFB0CXBgAAOCQAAA4AAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABoAAAA
UwBwAGUAYwBpAGEAbABpAHoAYQB0AGkAbwBuAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABh
AAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAJwAAABgAAAAEAAAAAAAAAAAAAAIAAAAAJQAAAAwA
AAAEAAAATAAAAGQAAACXBgAAXyQAAOsLAABlJAAAlwYAAF8kAABVBQAABwAAACEA8AAAAAAAAAAA
AAAAgD8AAAAAAAAAAAAAgD8AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACUAAAAMAAAA
AAAAgCgAAAAMAAAABAAAAFQAAABcAQAA7AsAALMjAAAPHQAAZSQAAAEAAACIhwdA0UUHQOwLAAA4
JAAALQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAKgAAAA6ACAAIABDAG8AbQBwAHUAdABlAHIA
IABBAHAAcABsAGkAYwBhAHQAaQBvAG4AcwAgACYAIABEAGEAdABhACAAQgBhAHMAZQAgAFMAeQBz
AHQAZQBtAHMAIAAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABh
AAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEA
AABiAAAAYQAAAGIAAABhAAAAYgAAAFQAAABUAAAAEB0AALMjAABzHQAAZSQAAAEAAACIhwdA0UUH
QBAdAAA4JAAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAAABIAAAAMAAAA
AQAAAFQAAABsAAAAsAQAAG8kAACWBgAAISUAAAEAAACIhwdA0UUHQLAEAAD0JAAABQAAAEwAAAAE
AAAAAAAAAAAAAADYJwAAkDMAAFgAAAAgACAAIAAgACAAAABhAAAAYgAAAGEAAABiAAAAYQAAACUA
AAAMAAAAAQAAACUAAAAMAAAAAQAAACUAAAAMAAAAAQAAAFQAAACIAAAAlwYAAG8kAABlCgAAISUA
AAEAAACIhwdA0UUHQJcGAAD0JAAACgAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAGAAAABTAGUA
YwBvAG4AZABhAHIAeQAgAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABU
AAAAoAAAAGYKAABvJAAAug8AACElAAABAAAAiIcHQNFFB0BmCgAA9CQAAA4AAABMAAAABAAAAAAA
AAAAAAAA2CcAAJAzAABoAAAAUwBwAGUAYwBpAGEAbABpAHoAYQB0AGkAbwBuAGIAAABhAAAAYgAA
AGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAJwAAABgAAAAEAAAA
AAAAAAAAAAIAAAAAJQAAAAwAAAAEAAAATAAAAGQAAACXBgAAGyUAALoPAAAhJQAAlwYAABslAAAk
CQAABwAAACEA8AAAAAAAAAAAAAAAgD8AAAAAAAAAAAAAgD8AAAAAAAAAAAAAAAAAAAAAAAAAAAAA
AAAAAAAAAAAAACUAAAAMAAAAAAAAgCgAAAAMAAAABAAAAFQAAADoAAAAuw8AAG8kAACiGQAAISUA
AAEAAACIhwdA0UUHQLsPAAD0JAAAGgAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAIAAAAA6ACAA
IABSAGUAcwBlAGEAcgBjAGgAIABNAGUAdABoAG8AZABvAGwAbwBnAHkAIAAmACAAYgAAAGEAAABi
AAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIA
AABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGIAAABUAAAAVAAAAKMZAABvJAAABhoA
ACElAAABAAAAiIcHQNFFB0CjGQAA9CQAAAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAA
IAAAAGQAAAASAAAADAAAAAEAAABUAAAADAEAALAEAAAsJQAA3xAAAN4lAAABAAAAiIcHQNFFB0Cw
BAAAsSUAACAAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAACMAAAAIAAgACAAIAAgACAAIAAgACAA
IAAgACAAIAAgACAAIAAgACAAIAAgACAAIAAgACAAIAAgACAAIAAgACAAIAAgAGEAAABiAAAAYQAA
AGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAA
YgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABi
AAAAVAAAAMwAAADgEAAALCUAAN8YAADeJQAAAQAAAIiHB0DRRQdA4BAAALElAAAVAAAATAAAAAQA
AAAAAAAAAAAAANgnAACQMwAAeAAAAFEAdQBhAG4AdABpAHQAYQB0AGkAdgBlACAATQBlAHQAaABv
AGQAcwAgAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABiAAAAVAAAAFQAAADgGAAALCUAAEMZAADe
JQAAAQAAAIiHB0DRRQdA4BgAALElAAABAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAA
AABkAAAAEgAAAAwAAAABAAAAVAAAAGwAAACwBAAA6SUAAJYGAACbJgAAAQAAAIiHB0DRRQdAsAQA
AG4mAAAFAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAWAAAACAAIAAgACAAIAAAAGEAAABiAAAA
YQAAAGIAAABhAAAAJQAAAAwAAAABAAAAJQAAAAwAAAABAAAAJQAAAAwAAAABAAAAVAAAAHAAAACX
BgAA6SUAAN8IAACbJgAAAQAAAIiHB0DRRQdAlwYAAG4mAAAGAAAATAAAAAQAAAAAAAAAAAAAANgn
AACQMwAAWAAAAEQAZQBnAHIAZQBlAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAACcAAAAYAAAABAAA
AAAAAAAAAAACAAAAACUAAAAMAAAABAAAAEwAAABkAAAAlwYAAJUmAADfCAAAmyYAAJcGAACVJgAA
SQIAAAcAAAAhAPAAAAAAAAAAAAAAAIA/AAAAAAAAAAAAAIA/AAAAAAAAAAAAAAAAAAAAAAAAAAAA
AAAAAAAAAAAAAAAlAAAADAAAAAAAAIAoAAAADAAAAAQAAABUAAAAqAAAAOAIAADpJQAAlg4AAJsm
AAABAAAAiIcHQNFFB0DgCAAAbiYAAA8AAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABsAAAAOgAg
ACAAUABoAC4ARAAuACwAIAAxADkANwA5ACAAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABUAAAAVAAAAJcOAADpJQAA+g4AAJsmAAAB
AAAAiIcHQNFFB0CXDgAAbiYAAAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGQA
AAASAAAADAAAAAEAAABUAAAAVAAAALAEAACmJgAAEwUAAFgnAAABAAAAiIcHQNFFB0CwBAAAKycA
AAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGQAAAASAAAADAAAAAEAAABUAAAA
bAAAALAEAABjJwAAlgYAABUoAAABAAAAiIcHQNFFB0CwBAAA6CcAAAUAAABMAAAABAAAAAAAAAAA
AAAA2CcAAJAzAABYAAAAIAAgACAAIAAgAAAAYQAAAGIAAABhAAAAYgAAAGEAAABUAAAAMAEAAJcG
AABjJwAAEBUAABUoAAABAAAAiIcHQNFFB0CXBgAA6CcAACYAAABMAAAABAAAAAAAAAAAAAAA2CcA
AJAzAACYAAAAVABlAGwAIABBAHYAaQB2ACAAVQBuAGkAdgBlAHIAcwBpAHQAeQAsACAAVABlAGwA
IABBAHYAaQB2ACwAIABJAHMAcgBhAGUAbAAgAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABh
AAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEA
AABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAA
AGIAAABiAAAAVAAAAFQAAAARFQAAYycAAHQVAAAVKAAAAQAAAIiHB0DRRQdAERUAAOgnAAABAAAA
TAAAAAQAAAAAAAAAAAAAANgnAACQMwAAUAAAACAAAABkAAAAEgAAAAwAAAABAAAAVAAAAGwAAACw
BAAAICgAAJYGAADSKAAAAQAAAIiHB0DRRQdAsAQAAKUoAAAFAAAATAAAAAQAAAAAAAAAAAAAANgn
AACQMwAAWAAAACAAIAAgACAAIAAAAGEAAABiAAAAYQAAAGIAAABhAAAAJQAAAAwAAAABAAAAJQAA
AAwAAAABAAAAJQAAAAwAAAABAAAAVAAAAGwAAACXBgAAICgAAH4IAADSKAAAAQAAAIiHB0DRRQdA
lwYAAKUoAAAFAAAATAAAAAQAAAAAAAAAAAAAANgnAACQMwAAWAAAAE0AYQBqAG8AcgAAAGIAAABh
AAAAYgAAAGEAAABiAAAAJwAAABgAAAAEAAAAAAAAAAAAAAIAAAAAJQAAAAwAAAAEAAAATAAAAGQA
AACXBgAAzCgAAH4IAADSKAAAlwYAAMwoAADoAQAABwAAACEA8AAAAAAAAAAAAAAAgD8AAAAAAAAA
AAAAgD8AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACUAAAAMAAAAAAAAgCgAAAAMAAAA
BAAAAFQAAADoAAAAfwgAACAoAABlEgAA0igAAAEAAACIhwdA0UUHQH8IAAClKAAAGgAAAEwAAAAE
AAAAAAAAAAAAAADYJwAAkDMAAIAAAAA6ACAAIABBAGMAYwBvAHUAbgB0AGkAbgBnACAAJgAgAEUA
YwBvAG4AbwBtAGkAYwBzACAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAA
AGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAA
YQAAAGIAAABUAAAAVAAAAGYSAAAgKAAAyRIAANIoAAABAAAAiIcHQNFFB0BmEgAApSgAAAEAAABM
AAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGQAAAASAAAADAAAAAEAAABUAAAAbAAAALAE
AADcKAAAlgYAAI4pAAABAAAAiIcHQNFFB0CwBAAAYSkAAAUAAABMAAAABAAAAAAAAAAAAAAA2CcA
AJAzAABYAAAAIAAgACAAIAAgAAAAYQAAAGIAAABhAAAAYgAAAGEAAAAlAAAADAAAAAEAAAAlAAAA
DAAAAAEAAAAlAAAADAAAAAEAAABUAAAAcAAAAJcGAADcKAAA3wgAAI4pAAABAAAAiIcHQNFFB0CX
BgAAYSkAAAYAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABYAAAARABlAGcAcgBlAGUAYgAAAGEA
AABiAAAAYQAAAGIAAABhAAAAJwAAABgAAAAEAAAAAAAAAAAAAAIAAAAAJQAAAAwAAAAEAAAATAAA
AGQAAACXBgAAiCkAAN8IAACOKQAAlwYAAIgpAABJAgAABwAAACEA8AAAAAAAAAAAAAAAgD8AAAAA
AAAAAAAAgD8AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACUAAAAMAAAAAAAAgCgAAAAM
AAAABAAAAFQAAACcAAAA4AgAANwoAADTDQAAjikAAAEAAACIhwdA0UUHQOAIAABhKQAADQAAAEwA
AAAEAAAAAAAAAAAAAADYJwAAkDMAAGgAAAA6ACAAIABCAC4AQQAuACwAIAAxADkANwA1AAAAYgAA
AGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAFQAAABUAAAA
1A0AANwoAAA3DgAAjikAAAEAAACIhwdA0UUHQNQNAABhKQAAAQAAAEwAAAAEAAAAAAAAAAAAAADY
JwAAkDMAAFAAAAAgAAAAZAAAABIAAAAMAAAAAQAAAFQAAABUAAAAsAQAAJkpAAATBQAASyoAAAEA
AACIhwdA0UUHQLAEAAAeKgAAAQAAAEwAAAAEAAAAAAAAAAAAAADYJwAAkDMAAFAAAAAgAAAAZAAA
ABIAAAAMAAAAAQAAACUAAAAMAAAAAgAAACUAAAAMAAAAAgAAACUAAAAMAAAAAgAAAFQAAACIAAAA
sAQAAEoqAAB+CAAACCsAAAEAAACIhwdA0UUHQLAEAADXKgAACgAAAEwAAAAEAAAAAAAAAAAAAADY
JwAAkDMAAGAAAABFAFgAUABFAFIASQBFAE4AQwBFAGEAAABiAAAAYQAAAGIAAABhAAAAYgAAAGEA
AABiAAAAYQAAAGIAAABUAAAAVAAAAH8IAABKKgAA3wgAAAgrAAABAAAAiIcHQNFFB0B/CAAA1yoA
AAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGEAAAASAAAADAAAAAEAAAAlAAAA
DAAAAAEAAAAlAAAADAAAAAEAAAAlAAAADAAAAAEAAABUAAAAVAAAALAEAAATKwAAEwUAAMUrAAAB
AAAAiIcHQNFFB0CwBAAAmCsAAAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGQA
AAASAAAADAAAAAEAAAAlAAAADAAAAAIAAAAlAAAADAAAAAIAAAAlAAAADAAAAAIAAABUAAAAhAAA
AAQHAADEKwAAdQoAAIIsAAABAAAAiIcHQNFFB0AIBwAAUSwAAAkAAABMAAAABAAAAAAAAAAAAAAA
2CcAAJAzAABgAAAAQQBjAGEAZABlAG0AaQBjADoAAABhAAAAYgAAAGEAAABiAAAAYQAAAGIAAABh
AAAAYgAAAGIAAABUAAAAVAAAAHYKAADEKwAA1goAAIIsAAABAAAAiIcHQNFFB0B2CgAAUSwAAAEA
AABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGEAAAASAAAADAAAAAEAAAAlAAAADAAA
AAEAAAAlAAAADAAAAAEAAAAlAAAADAAAAAEAAABUAAAAVAAAALAEAACMLAAAEwUAAD4tAAABAAAA
iIcHQNFFB0CwBAAAES0AAAEAAABMAAAABAAAAAAAAAAAAAAA2CcAAJAzAABQAAAAIAAAAGQAAAAl
AAAADAAAAA4AAIAlAAAADAAAAA4AAIAbAAAAEAAAAAAAAAAAAAAANgAAABAAAAAAAAAAkDMAADYA
AAAQAAAA2CcAAJAzAAA2AAAAEAAAANgnAAAAAAAANgAAABAAAAAAAAAAAAAAABsAAAAQAAAAAQAA
AAEAAAA2AAAAEAAAAAEAAACPMwAANgAAABAAAADXJwAAjzMAADYAAAAQAAAA1ycAAAEAAAA2AAAA
EAAAAAEAAAABAAAAGwAAABAAAAACAAAAAgAAADYAAAAQAAAAAgAAAI4zAAA2AAAAEAAAANYnAACO
MwAANgAAABAAAADWJwAAAgAAADYAAAAQAAAAAgAAAAIAAAAbAAAAEAAAAAMAAAADAAAANgAAABAA
AAADAAAAjTMAADYAAAAQAAAA1ScAAI0zAAA2AAAAEAAAANUnAAADAAAANgAAABAAAAADAAAAAwAA
ABsAAAAQAAAABAAAAAQAAAA2AAAAEAAAAAQAAACMMwAANgAAABAAAADUJwAAjDMAADYAAAAQAAAA
1CcAAAQAAAA2AAAAEAAAAAQAAAAEAAAAGwAAABAAAAAFAAAABQAAADYAAAAQAAAABQAAAIszAAA2
AAAAEAAAANMnAACLMwAANgAAABAAAADTJwAABQAAADYAAAAQAAAABQAAAAUAAAAbAAAAEAAAAAYA
AAAGAAAANgAAABAAAAAGAAAAijMAADYAAAAQAAAA0icAAIozAAA2AAAAEAAAANInAAAGAAAANgAA
ABAAAAAGAAAABgAAABsAAAAQAAAABwAAAAcAAAA2AAAAEAAAAAcAAACJMwAANgAAABAAAADRJwAA
iTMAADYAAAAQAAAA0ScAAAcAAAA2AAAAEAAAAAcAAAAHAAAAGwAAABAAAAAIAAAACAAAADYAAAAQ
AAAACAAAAIgzAAA2AAAAEAAAANAnAACIMwAANgAAABAAAADQJwAACAAAADYAAAAQAAAACAAAAAgA
AAAbAAAAEAAAAAkAAAAJAAAANgAAABAAAAAJAAAAhzMAADYAAAAQAAAAzycAAIczAAA2AAAAEAAA
AM8nAAAJAAAANgAAABAAAAAJAAAACQAAABsAAAAQAAAACgAAAAoAAAA2AAAAEAAAAAoAAACGMwAA
NgAAABAAAADOJwAAhjMAADYAAAAQAAAAzicAAAoAAAA2AAAAEAAAAAoAAAAKAAAAGwAAABAAAAAL
AAAACwAAADYAAAAQAAAACwAAAIUzAAA2AAAAEAAAAM0nAACFMwAANgAAABAAAADNJwAACwAAADYA
AAAQAAAACwAAAAsAAAAbAAAAEAAAAAwAAAAMAAAANgAAABAAAAAMAAAAhDMAADYAAAAQAAAAzCcA
AIQzAAA2AAAAEAAAAMwnAAAMAAAANgAAABAAAAAMAAAADAAAABsAAAAQAAAABAQAACYGDwD+B1dN
RkMBAAAAAAABAAAAAAAAAAQAAADcBwAAAAAAANxnAAANAAAADQAAADYAAAAQAAAADQAAAIMzAAA2
AAAAEAAAAMsnAACDMwAANgAAABAAAADLJwAADQAAADYAAAAQAAAADQAAAA0AAAAbAAAAEAAAAA4A
AAAOAAAANgAAABAAAAAOAAAAgjMAADYAAAAQAAAAyicAAIIzAAA2AAAAEAAAAMonAAAOAAAANgAA
ABAAAAAOAAAADgAAABsAAAAQAAAADwAAAA8AAAA2AAAAEAAAAA8AAACBMwAANgAAABAAAADJJwAA
gTMAADYAAAAQAAAAyScAAA8AAAA2AAAAEAAAAA8AAAAPAAAAGwAAABAAAAAQAAAAEAAAADYAAAAQ
AAAAEAAAAIAzAAA2AAAAEAAAAMgnAACAMwAANgAAABAAAADIJwAAEAAAADYAAAAQAAAAEAAAABAA
AAAbAAAAEAAAABEAAAARAAAANgAAABAAAAARAAAAfzMAADYAAAAQAAAAxycAAH8zAAA2AAAAEAAA
AMcnAAARAAAANgAAABAAAAARAAAAEQAAABsAAAAQAAAAEgAAABIAAAA2AAAAEAAAABIAAAB+MwAA
NgAAABAAAADGJwAAfjMAADYAAAAQAAAAxicAABIAAAA2AAAAEAAAABIAAAASAAAAGwAAABAAAAAT
AAAAEwAAADYAAAAQAAAAEwAAAH0zAAA2AAAAEAAAAMUnAAB9MwAANgAAABAAAADFJwAAEwAAADYA
AAAQAAAAEwAAABMAAAAbAAAAEAAAABQAAAAUAAAANgAAABAAAAAUAAAAfDMAADYAAAAQAAAAxCcA
AHwzAAA2AAAAEAAAAMQnAAAUAAAANgAAABAAAAAUAAAAFAAAABsAAAAQAAAAFQAAABUAAAA2AAAA
EAAAABUAAAB7MwAANgAAABAAAADDJwAAezMAADYAAAAQAAAAwycAABUAAAA2AAAAEAAAABUAAAAV
AAAAGwAAABAAAAAWAAAAFgAAADYAAAAQAAAAFgAAAHozAAA2AAAAEAAAAMInAAB6MwAANgAAABAA
AADCJwAAFgAAADYAAAAQAAAAFgAAABYAAAAbAAAAEAAAABcAAAAXAAAANgAAABAAAAAXAAAAeTMA
ADYAAAAQAAAAwScAAHkzAAA2AAAAEAAAAMEnAAAXAAAANgAAABAAAAAXAAAAFwAAABsAAAAQAAAA
GAAAABgAAAA2AAAAEAAAABgAAAB4MwAANgAAABAAAADAJwAAeDMAADYAAAAQAAAAwCcAABgAAAA2
AAAAEAAAABgAAAAYAAAAGwAAABAAAAAZAAAAGQAAADYAAAAQAAAAGQAAAHczAAA2AAAAEAAAAL8n
AAB3MwAANgAAABAAAAC/JwAAGQAAADYAAAAQAAAAGQAAABkAAAAbAAAAEAAAABoAAAAaAAAANgAA
ABAAAAAaAAAAdjMAADYAAAAQAAAAvicAAHYzAAA2AAAAEAAAAL4nAAAaAAAANgAAABAAAAAaAAAA
GgAAABsAAAAQAAAAGwAAABsAAAA2AAAAEAAAABsAAAB1MwAANgAAABAAAAC9JwAAdTMAADYAAAAQ
AAAAvScAABsAAAA2AAAAEAAAABsAAAAbAAAAGwAAABAAAAAcAAAAHAAAADYAAAAQAAAAHAAAAHQz
AAA2AAAAEAAAALwnAAB0MwAANgAAABAAAAC8JwAAHAAAADYAAAAQAAAAHAAAABwAAAAbAAAAEAAA
AB0AAAAdAAAANgAAABAAAAAdAAAAczMAADYAAAAQAAAAuycAAHMzAAA2AAAAEAAAALsnAAAdAAAA
NgAAABAAAAAdAAAAHQAAABsAAAAQAAAAHgAAAB4AAAA2AAAAEAAAAB4AAAByMwAANgAAABAAAAC6
JwAAcjMAADYAAAAQAAAAuicAAB4AAAA2AAAAEAAAAB4AAAAeAAAAGwAAABAAAAAfAAAAHwAAADYA
AAAQAAAAHwAAAHEzAAA2AAAAEAAAALknAABxMwAANgAAABAAAAC5JwAAHwAAADYAAAAQAAAAHwAA
AB8AAAAbAAAAEAAAACAAAAAgAAAANgAAABAAAAAgAAAAcDMAADYAAAAQAAAAuCcAAHAzAAA2AAAA
EAAAALgnAAAgAAAANgAAABAAAAAgAAAAIAAAABsAAAAQAAAAIQAAACEAAAA2AAAAEAAAACEAAABv
MwAANgAAABAAAAC3JwAAbzMAADYAAAAQAAAAtycAACEAAAA2AAAAEAAAACEAAAAhAAAAGwAAABAA
AAAiAAAAIgAAADYAAAAQAAAAIgAAAG4zAAA2AAAAEAAAALYnAABuMwAANgAAABAAAAC2JwAAIgAA
ADYAAAAQAAAAIgAAACIAAAAbAAAAEAAAACMAAAAjAAAANgAAABAAAAAjAAAAbTMAADYAAAAQAAAA
tScAAG0zAAA2AAAAEAAAALUnAAAjAAAANgAAABAAAAAjAAAAIwAAABsAAAAQAAAAJAAAACQAAAA2
AAAAEAAAACQAAABsMwAANgAAABAAAAC0JwAAbDMAADYAAAAQAAAAtCcAACQAAAA2AAAAEAAAACQA
AAAkAAAAGwAAABAAAAAlAAAAJQAAADYAAAAQAAAAJQAAAGszAAA2AAAAEAAAALMnAABrMwAANgAA
ABAAAACzJwAAJQAAADYAAAAQAAAAJQAAACUAAAAOAAAAFAAAAAAAAAAQAAAAFAAAAAQAAAADAQgA
BQAAAAsCAAAAAAUAAAAMAhkDZAIEAAAALgEYABwAAAD7AgEAAAAAAAAAvAIAAAAAAQICIlN5c3Rl
bQAATVMgU2hlbGwgRGxnAAAAAAAAAAAAAAAABAAAAC0BAAAEAAAALQEAABwAAAD7Avb/AAAAAAAA
kAEAAAAABEAAMUNvdXJpZXIgTmV3AAAAAAAAAAAAAAAAAAAAAAAAAAAABAAAAC0BAQAEAAAALQEB
AAQAAAAtAQEABAAAAAIBAQAFAAAACQIAAAACHQAAADIKUABIAAwABAAAAAAAZAIYA0F2aSBSdXNo
aW5lawYABgAGAAYABgAGAAYABgAGAAYABgAGAA0AAAAyClAAkAABAAQAAAAAAGQCGAMgAJAAEwAA
ADIKUAAgAQUABAAAAAAAZAIYA1BhZ2UgZQYABgAGAAYABgANAAAAMgpQAD4BAQAEAAAAAABkAhgD
MQAGAA0AAAAyClAARAEBAAQAAAAAAGQCGAMgAKIAGQAAADIKUADmAQkABAAAAAAAZAIYAzcvMjUv
MjAxMAEGAAYABgAGAAYABgAGAAYABgANAAAAMgpQABwCAQAEAAAAAABkAhgDIAAGAAMAAAAeAAQA
AAAsAQAABwAAABYEGANkAgAAAAAEAAAAJwH//wQAAAACAQEADgAAADIKzQJIAAIABAAAAAAAZAIY
A0M6BgAGAA0AAAAyCs0CVAABAAQAAAAAAGQCGANcAAYAEwAAADIKzQJaAAUABAAAAAAAZAIYA19W
aXRhZQYABgAGAAYABgANAAAAMgrNAngAAQAEAAAAAABkAhgDXAAGAA0AAAAyCs0CfgABAAQAAAAA
AGQCGAMzAAYADQAAADIKzQKEAAEABAAAAAAAZAIYAy0ABgA6AAAAMgrNAooAHwAEAAAAAABkAhgD
MDlfZG9jX0F2aV9SdXNoaW5la19VTV9WaXRhLmRvYwAGAAYABgAGAAYABgAGAAYABgAGAAYABgAG
AAYABgAGAAYABgAGAAYABgAGAAYABgAGAAYABgAGAAYABgAGABMAAAAyCs0CRAEFAAQAAAAAAGQC
GAMgICAgIGUGAAYABgAGAAYAEAAAADIKzQJiAQMABAAAAAAAZAIYAyAgICAGAAYABgATAAAAMgrN
AnQBBQAEAAAAAABkAhgDUGFnZSBlBgAGAAYABgAGAA0AAAAyCs0CkgEBAAQAAAAAAGQCGAMxAAYA
DQAAADIKzQKYAQEABAAAAAAAZAIYAyAABgAQAAAAMgrNAp4BAwAEAAAAAABkAhgDb2YgZQYABgAG
AA0AAAAyCs0CsAEBAAQAAAAAAGQCGAMxAAYADQAAADIKzQK2AQEABAAAAAAAZAIYAyAABgADAAAA
HgAEAAAALAEAAAcAAAAWBBgDZAIAAAAABAAAACcB//8EAAAAAgEBAA4AAAAyClwAegECAAQAAAAA
AGQCGANDOgYABgANAAAAMgpcAIYBAQAEAAAAAABkAhgDXAAFABMAAAAyClwAiwEFAAQAAAAAAGQC
GANfVml0YWUGAAYABgAGAAYADQAAADIKXACpAQEABAAAAAAAZAIYAyAABgAEAAAAAgEBAA0AAAAy
CmcAegEBAAQAAAAAAGQCGAM3AAYADQAAADIKZwCAAQEABAAAAAAAZAIYAy0ABgAOAAAAMgpnAIYB
AgAEAAAAAABkAhgDMjYFAAYADQAAADIKZwCRAQEABAAAAAAAZAIYAy0ABgAEAAAAAgEBADQAAAAy
CnIAegEbAAQAAAAAAGQCGAMxMF9Nb25fMTIuNTBhbV9taHRtbF9TUl9BdmkABgAGAAUABgAGAAYA
BgAGAAYABQAGAAYABgAGAAYABgAFAAYABgAGAAYABgAFAAYABgAGAAYABAAAAAIBAQA0AAAAMgp+
AHoBGwAEAAAAAABkAhgDX1J1c2hpbmVrX1VNX1ZpdGFfVXB0b19BQUEyAAYABgAFAAYABgAGAAYA
BgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAGAAYABQAGAAYABgAGAAQAAAACAQEAFgAAADIKiQB6
AQcABAAAAAAAZAIYAzAxMF9TYW5jBgAGAAUABgAGAAYABgANAAAAMgqJAKMBAQAEAAAAAABkAhgD
LQAGABEAAAAyCokAqQEEAAQAAAAAAGQCGANGcmFuBgAFAAYABgANAAAAMgqJAMABAQAEAAAAAABk
AhgDIAAGAAQAAAACAQEADQAAADIKlAB6AQEABAAAAAAAZAIYAzcABgANAAAAMgqUAIABAQAEAAAA
AABkAhgDLQAGAA4AAAAyCpQAhgECAAQAAAAAAGQCGAMxNgUABgANAAAAMgqUAJEBAQAEAAAAAABk
AhgDLQAGAAQAAAACAQEANAAAADIKoAB6ARsABAAAAAAAZAIYAzEwX21odG1sX1NSX0F2aV9SdXNo
aW5la19VTQAGAAYABQAGAAYABgAGAAYABgAFAAYABgAGAAYABgAGAAUABgAGAAYABgAGAAUABgAG
AAYABgAEAAAAAgEBACwAAAAyCqsAegEWAAQAAAAAAGQCGANfVml0YV9VcHRvX0FBQTIwMTBfU2Fu
BgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAGAAYABgAFAAYABgAGAAYABgANAAAAMgqrAPsBAQAE
AAAAAABkAhgDLQAFABEAAAAyCqsAAAIEAAQAAAAAAGQCGANGcmFuBgAGAAYABgANAAAAMgqrABgC
AQAEAAAAAABkAhgDIAAGAAQAAAACAQEADQAAADIKtgB6AQEABAAAAAAAZAIYAzcABgANAAAAMgq2
AIABAQAEAAAAAABkAhgDLQAGAA0AAAAyCrYAhgEBAAQAAAAAAGQCGAMyAAUADQAAADIKtgCLAQEA
BAAAAAAAZAIYAy0ABgAEAAAAAgEBADQAAAAyCsIAegEbAAQAAAAAAGQCGAMxMF9taHRtbF9TUl9B
dmlfUnVzaGluZWtfVU0ABgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAGAAYABgAFAAYABgAGAAYA
BgAFAAYABgAGAAYABAAAAAIBAQAsAAAAMgrNAHoBFgAEAAAAAABkAhgDX1ZpdGFfVXB0b19BQUEy
MDEwX1NhbgYABgAFAAYABgAGAAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAGAAYADQAAADIK
zQD7AQEABAAAAAAAZAIYAy0ABgAEAAAAAgEBABcAAAAyCtgAegEIAAQAAAAAAGQCGANGcmFuLmRv
YwYABgAFAAYABgAGAAYABgANAAAAMgrYAKkBAQAEAAAAAABkAhgDIAAGAAQAAAACAQEADQAAADIK
5AB6AQEABAAAAAAAZAIYAyAABgAEAAAAAgEBAA0AAAAyCu8AegEBAAQAAAAAAGQCGAM3AAYADQAA
ADIK7wCAAQEABAAAAAAAZAIYAy0ABgANAAAAMgrvAIYBAQAEAAAAAABkAhgDMgAFAA0AAAAyCu8A
iwEBAAQAAAAAAGQCGAMtAAYABAAAAAIBAQA0AAAAMgr6AHoBGwAEAAAAAABkAhgDMTBfZG9jX1NS
X0F2aV9SdXNoaW5la19VTV9WAAYABgAFAAYABgAGAAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYA
BgAGAAYABQAGAAYABgAGAAQAAAACAQEAKQAAADIKBgF6ARQABAAAAAAAZAIYA2l0YV9VcHRvX0FB
QTIwMTBfU2FuBgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAGAAYABgAFAAYABgAGAA0AAAAyCgYB
7wEBAAQAAAAAAGQCGAMtAAYABAAAAAIBAQAXAAAAMgoRAXoBCAAEAAAAAABkAhgDRnJhbi5kb2MG
AAYABQAGAAYABgAGAAYADQAAADIKEQGpAQEABAAAAAAAZAIYAyAABgAEAAAAAgEBAA0AAAAyChwB
egEBAAQAAAAAAGQCGAMgAAYABAAAAAIBAQAaAAAAMgooAXoBCgAEAAAAAABkAhgDQXByaWwgMjAx
MAYABgAFAAYABgAGAAYABgAGAAUADQAAADIKKAG0AQEABAAAAAAAZAIYAyAABgAEAAAAAgEBAA0A
AAAyCjMBWgABAAQAAAAAAGQCGAM0AAYADQAAADIKMwFgAAEABAAAAAAAZAIYAy0ABgAOAAAAMgoz
AWYAAgAEAAAAAABkAhgDMjkGAAUADQAAADIKMwFxAAEABAAAAAAAZAIYAy0ABgA+AAAAMgozAXcA
IgAEAAAAAABkAhgDMTBfZG9jX1NSX0F2aV9SdXNoaW5la19VTV9WaXRhLmRvYwYABgAGAAYABQAG
AAYABgAGAAYABgAFAAYABgAGAAYABgAFAAYABgAGAAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYA
DQAAADIKMwE+AQEABAAAAAAAZAIYAyAABgAEAAAAAgEBACgAAAAyCj4BWgATAAQAAAAAAGQCGANV
bml2ZXJzaXR5IE9mIE1pYW1pAAYABgAGAAUABgAGAAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYA
DQAAADIKPgHJAAEABAAAAAAAZAIYAyAABgAEAAAAAgEBACYAAAAyCkoBWgASAAQAAAAAAGQCGANT
Y2hvb2wgb2YgQnVzaW5lc3MGAAYABgAFAAYABgAGAAYABgAFAAYABgAGAAYABgAGAAUABgANAAAA
MgpKAcMAAQAEAAAAAABkAhgDIAAVAA0AAAAyCkoB2AABAAQAAAAAAGQCGAMgACQADQAAADIKSgH8
AAEABAAAAAAAZAIYAyAAJAANAAAAMgpKASABAQAEAAAAAABkAhgDIAAkAA0AAAAyCkoBRAEBAAQA
AAAAAGQCGAMgACQADQAAADIKSgFoAQEABAAAAAAAZAIYAyAAJAANAAAAMgpKAYwBAQAEAAAAAABk
AhgDIAAkAA0AAAAyCkoBsAEBAAQAAAAAAGQCGAMgAAYABAAAAAIBAQANAAAAMgpVAUgAAQAEAAAA
AABkAhgDIAAGAAQAAAACAQEADQAAADIKYAFIAAEABAAAAAAAZAIYAyAABgAcAAAA+wL2/wAAAAAA
ALwCAAAAAARAADFDb3VyaWVyIE5ldwAAAAAAAAAAAAAAAAAAAAAAAAAAAAQAAAAtAQIABAAAAC0B
AgAEAAAALQECAAQAAAACAQEAHQAAADIKawEPAQwABAAAAAAAZAIYA0F2aSBSdXNoaW5lawYABgAF
AAYABgAGAAYABgAFAAYABgAGAA0AAAAyCmsBVQEBAAQAAAAAAGQCGAMgAAYABAAAAAIBAQAEAAAA
LQEBAAQAAAAtAQEABAAAAC0BAQANAAAAMgp3ATIBAQAEAAAAAABkAhgDIAAGAAQAAAACAQEALAAA
ADIKggHjABYABAAAAAAAZAIYA0hvbWUgUGhvbmU6ICAoMzA1KSA2NjYGAAYABQAGAAYABgAGAAYA
BgAFAAYABgAGAAYABgAGAAUABgAGAAYABgAGAA0AAAAyCoIBZAEBAAQAAAAAAGQCGAMtAAUAEQAA
ADIKggFpAQQABAAAAAAAZAIYAzc4OTAGAAYABgAGAA0AAAAyCoIBgQEBAAQAAAAAAGQCGAMgAAYA
BAAAAAIBAQAuAAAAMgqOAeAAFwAEAAAAAABkAhgDT2ZmaWNlIFBob25lOiAgKDMwNSkyODQABgAG
AAYABQAGAAYABgAGAAYABgAFAAYABgAGAAYABgAFAAYABgAGAAYABgAGAA0AAAAyCo4BZwEBAAQA
AAAAAGQCGAMtAAUAEQAAADIKjgFsAQQABAAAAAAAZAIYAzU0OTIGAAYABgAGAA0AAAAyCo4BhAEB
AAQAAAAAAGQCGAMgAAYABAAAAAIBAQBBAAAAMgqZAcwAJAAEAAAAAABkAhgDSG9tZSBBZGRyZXNz
OiAgMTIwNSBNYXJpcG9zYSBBdmVudWUgBQAGAAYABgAGAAYABgAFAAYABgAGAAYABgAGAAUABgAG
AAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAGAAYABgAFAAYADQAAADIKmQGeAQEABAAAAAAA
ZAIYAyAABgAEAAAAAgEBADUAAAAyCqQB4AAcAAQAAAAAAGQCGANDb3JhbCBHYWJsZXMsIEZsb3Jp
ZGEgIDMzMTQ2BgAGAAYABQAGAAYABgAGAAYABgAFAAYABgAGAAYABgAFAAYABgAGAAYABgAGAAUA
BgAGAAYABgANAAAAMgqkAYQBAQAEAAAAAABkAhgDIAAGAAQAAAACAQEADQAAADIKsAFIAAEABAAA
AAAAZAIYAyAABgAEAAAAAgEBAAQAAAAtAQIABAAAAC0BAgAEAAAALQECACwAAAAyCrsBSAAWAAQA
AAAAAGQCGANDdXJyZW50IEFjYWRlbWljIFJhbms6BgAGAAYABQAGAAYABgAGAAYABQAGAAYABgAG
AAYABgAFAAYABgAGAAYABgAEAAAALQEBAAQAAAAtAQEABAAAAC0BAQAOAAAAMgq7AckAAgAEAAAA
AABkAhgDICAFAAYAKAAAADIKuwHUABMABAAAAAAAZAIYA0Fzc29jaWF0ZSBQcm9mZXNzb3IABgAG
AAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAGAAYABgANAAAAMgq7AUQBAQAEAAAAAABkAhgD
IAAGAAQAAAACAQEABAAAAC0BAgAEAAAALQECAAQAAAAtAQIAKAAAADIKxgFIABMABAAAAAAAZAIY
A1ByaW1hcnkgRGVwYXJ0bWVudDoABgAGAAYABQAGAAYABgAGAAYABQAGAAYABgAGAAYABgAFAAYA
BgAEAAAALQEBAAQAAAAtAQEABAAAAC0BAQAOAAAAMgrGAbcAAgAEAAAAAABkAhgDICAGAAYALwAA
ADIKxgHDABgABAAAAAAAZAIYA0RlcGFydG1lbnQgb2YgQWNjb3VudGluZwYABQAGAAYABgAGAAYA
BgAFAAYABgAGAAYABgAGAAUABgAGAAYABgAGAAUABgAGAA0AAAAyCsYBTwEBAAQAAAAAAGQCGAMg
AAYABAAAAAIBAQAEAAAALQECAAQAAAAtAQIABAAAAC0BAgAdAAAAMgrRAUgADAAEAAAAAABkAhgD
Q2l0aXplbnNoaXA6BgAGAAYABQAGAAYABgAGAAYABQAGAAYABAAAAC0BAQAEAAAALQEBAAQAAAAt
AQEADgAAADIK0QGOAAIABAAAAAAAZAIYAyAgBgAGABAAAAAyCtEBmgADAAQAAAAAAGQCGANVU0Ey
BgAGAAUADQAAADIK0QGrAAEABAAAAAAAZAIYAyAABgAEAAAAAgEBAA0AAAAyCt0BSAABAAQAAAAA
AGQCGAMgAAYAAwAAAB4ABAAAACwBAAAHAAAAFgQYA2QCAAAAAAQAAAAnAf//BAAAAAIBAQAEAAAA
LQECAAQAAAAtAQIABAAAAC0BAgAjAAAAMgroAUgAEAAEAAAAAABkAhgDSElHSEVSIEVEVUNBVElP
TgYABgAGAAUABgAGAAYABgAGAAUABgAGAAYABgAGAAYADQAAADIK6AGmAAEABAAAAAAAZAIYAyAA
BQAEAAAAAgEBAAQAAAAtAQEABAAAAC0BAQAEAAAALQEBAA0AAAAyCvQBSAABAAQAAAAAAGQCGAMg
AAYABAAAAAIBAQAEAAAALQECAAQAAAAtAQIABAAAAC0BAgAgAAAAMgr/AWwADgAEAAAAAABkAhgD
SW5zdGl0dXRpb25hbDoGAAYABgAFAAYABgAGAAYABgAFAAYABgAGAAYADQAAADIK/wG+AAEABAAA
AAAAZAIYAyAABgAEAAAAAgEBAAQAAAAtAQEABAAAAC0BAQAEAAAALQEBAA0AAAAyCgoCSAABAAQA
AAAAAGQCGAMgAAYABAAAAAIBAQATAAAAMgoVAkgABQAEAAAAAABkAhgDICAgICBkBgAGAAYABQAG
AD4AAAAyChUCZQAiAAQAAAAAAGQCGANUaGUgVW5pdmVyc2l0eSBvZiBUZXhhcyBhdCBBdXN0aW4g
BgAGAAYABgAFAAYABgAGAAYABgAGAAUABgAGAAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAG
AAYABgAFAAYABgANAAAAMgoVAiwBAQAEAAAAAABkAhgDIAAGAAQAAAACAQEAEwAAADIKIQJIAAUA
BAAAAAAAZAIYAyAgICAgZAYABgAGAAUABgAcAAAA+wL2/wAAAAAAAJABAAAAAARAADBDb3VyaWVy
IE5ldwAAAAAAAAAAAAAAAAAAAAAAAAAAAAQAAAAtAQMABAAAAC0BAwAEAAAALQEDAAQAAAAtAQEA
BAAAAC0BAQAEAAAALQEBABMAAAAyCiECZQAFAAQAAAAAAGQCGANNYWpvcmQGAAYABgAGAAUABwAA
APwCAAAAAAACAAAEAAAALQEEAAwAAABACSEA8AAAAAAAAAABAB0AIwJlAAcAAAD8AgAA////AAAA
BAAAAC0BBQAEAAAA8AEEAEEAAAAyCiECggAkAAQAAAAAAGQCGAM6ICBBY2NvdW50aW5nICYgSW5m
b3JtYXRpb24gU3lzdGVtcyAGAAYABgAGAAYABgAFAAYABgAGAAYABgAFAAYABgAGAAYABgAGAAUA
BgAGAAYABgAGAAYABQAGAAYABgAGAAYABQAGAAYABgANAAAAMgohAlUBAQAEAAAAAABkAhgDIAAG
AAQAAAACAQEAEwAAADIKLAJIAAUABAAAAAAAZAIYAyAgICAgZAYABgAGAAUABgAEAAAALQEBAAQA
AAAtAQEABAAAAC0BAQAgAAAAMgosAmUADgAEAAAAAABkAhgDU3BlY2lhbGl6YXRpb24GAAYABgAG
AAUABgAGAAYABgAGAAYABQAGAAYABwAAAPwCAAAAAAACAAAEAAAALQEEAAwAAABACSEA8AAAAAAA
AAABAFIALgJlAAQAAAAtAQUABAAAAPABBABPAAAAMgosArcALQAEAAAAAABkAhgDOiAgQ29tcHV0
ZXIgQXBwbGljYXRpb25zICYgRGF0YSBCYXNlIFN5c3RlbXMgAgYABgAGAAUABgAGAAYABgAGAAYA
BQAGAAYABgAGAAYABgAFAAYABgAGAAYABgAFAAYABgAGAAYABgAGAAUABgAGAAYABgAGAAYABQAG
AAYABgAGAAYABQAGAA0AAAAyCiwCvgEBAAQAAAAAAGQCGAMgAAYABAAAAAIBAQATAAAAMgo3AkgA
BQAEAAAAAABkAhgDICAgICBkBgAGAAYABQAGAAQAAAAtAQEABAAAAC0BAQAEAAAALQEBABoAAAAy
CjcCZQAKAAQAAAAAAGQCGANTZWNvbmRhcnkgBgAGAAYABgAFAAYABgAGAAYABgAgAAAAMgo3AqAA
DgAEAAAAAABkAhgDU3BlY2lhbGl6YXRpb24GAAUABgAGAAYABgAGAAUABgAGAAYABgAGAAYABwAA
APwCAAAAAAACAAAEAAAALQEEAAwAAABACSEA8AAAAAAAAAAAAI0AOgJlAAQAAAAtAQUABAAAAPAB
BAAyAAAAMgo3AvIAGgAEAAAAAABkAhgDOiAgUmVzZWFyY2ggTWV0aG9kb2xvZ3kgJiAFAAYABgAG
AAYABgAGAAUABgAGAAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAGAAYADQAAADIKNwKKAQEA
BAAAAAAAZAIYAyAABgAEAAAAAgEBADsAAAAyCkMCSAAgAAQAAAAAAGQCGAMgICAgICAgICAgICAg
ICAgICAgICAgICAgICAgICAgIAYABgAGAAUABgAGAAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYA
BgAGAAYABQAGAAYABgAGAAYABgAFAAYABgArAAAAMgpDAgMBFQAEAAAAAABkAhgDUXVhbnRpdGF0
aXZlIE1ldGhvZHMgAQYABgAGAAYABQAGAAYABgAGAAYABQAGAAYABgAGAAYABgAFAAYABgAGAA0A
AAAyCkMCfgEBAAQAAAAAAGQCGAMgAAYABAAAAAIBAQATAAAAMgpOAkgABQAEAAAAAABkAhgDICAg
ICBkBgAGAAYABQAGAAQAAAAtAQEABAAAAC0BAQAEAAAALQEBABQAAAAyCk4CZQAGAAQAAAAAAGQC
GANEZWdyZWUGAAYABgAGAAUABgAHAAAA/AIAAAAAAAIAAAQAAAAtAQQADAAAAEAJIQDwAAAAAAAA
AAEAIwBQAmUABAAAAC0BBQAEAAAA8AEEACIAAAAyCk4CiAAPAAQAAAAAAGQCGAM6ICBQaC5ELiwg
MTk3OSAABgAGAAYABgAGAAUABgAGAAYABgAGAAUABgAGAAYADQAAADIKTgLgAAEABAAAAAAAZAIY
AyAABgAEAAAAAgEBAA0AAAAyClkCSAABAAQAAAAAAGQCGAMgAAYABAAAAAIBAQATAAAAMgplAkgA
BQAEAAAAAABkAhgDICAgICBlBgAGAAYABQAGAEQAAAAyCmUCZQAmAAQAAAAAAGQCGANUZWwgQXZp
diBVbml2ZXJzaXR5LCBUZWwgQXZpdiwgSXNyYWVsIAYABgAGAAYABQAGAAYABgAGAAYABgAFAAYA
BgAGAAYABgAFAAYABgAGAAYABgAGAAUABgAGAAYABgAGAAYABQAGAAYABgAGAAYABgANAAAAMgpl
AkQBAQAEAAAAAABkAhgDIAAGAAQAAAACAQEAEwAAADIKcAJIAAUABAAAAAAAZAIYAyAgICAgZQYA
BgAGAAUABgAEAAAALQEBAAQAAAAtAQEABAAAAC0BAQATAAAAMgpwAmUABQAEAAAAAABkAhgDTWFq
b3JlBgAGAAYABgAFAAcAAAD8AgAAAAAAAgAABAAAAC0BBAAMAAAAQAkhAPAAAAAAAAAAAQAdAHIC
ZQAEAAAALQEFAAQAAADwAQQAMgAAADIKcAKCABoABAAAAAAAZAIYAzogIEFjY291bnRpbmcgJiBF
Y29ub21pY3MgBgAGAAYABgAGAAYABQAGAAYABgAGAAYABQAGAAYABgAGAAYABgAFAAYABgAGAAYA
BgAGAA0AAAAyCnACGwEBAAQAAAAAAGQCGAMgAAYABAAAAAIBAQATAAAAMgp7AkgABQAEAAAAAABk
AhgDICAgICBlBgAGAAYABQAGAAQAAAAtAQEABAAAAC0BAQAEAAAALQEBABQAAAAyCnsCZQAGAAQA
AAAAAGQCGANEZWdyZWUGAAYABgAGAAUABgAHAAAA/AIAAAAAAAIAAAQAAAAtAQQADAAAAEAJIQDw
AAAAAAAAAAAAIwB+AmUABAAAAC0BBQAEAAAA8AEEAB8AAAAyCnsCiAANAAQAAAAAAGQCGAM6ICBC
LkEuLCAxOTc1AgYABgAGAAYABgAFAAYABgAGAAYABgAFAAYADQAAADIKewLUAAEABAAAAAAAZAIY
AyAABgAEAAAAAgEBAA0AAAAyCocCSAABAAQAAAAAAGQCGAMgAAYABAAAAAIBAQAEAAAALQECAAQA
AAAtAQIABAAAAC0BAgAaAAAAMgqSAkgACgAEAAAAAABkAhgDRVhQRVJJRU5DRQYABgAGAAUABgAG
AAYABgAGAAUADQAAADIKkgKCAAEABAAAAAAAZAIYAyAABgAEAAAAAgEBAAQAAAAtAQEABAAAAC0B
AQAEAAAALQEBAA0AAAAyCp0CSAABAAQAAAAAAGQCGAMgAAYABAAAAAIBAQAEAAAALQECAAQAAAAt
AQIABAAAAC0BAgAZAAAAMgqoAmwACQAEAAAAAABkAhgDQWNhZGVtaWM6AAYABgAGAAUABgAGAAYA
BgAGAA0AAAAyCqgCoQABAAQAAAAAAGQCGAMgAAUABAAAAAIBAQAEAAAALQEBAAQAAAAtAQEABAAA
AC0BAQANAAAAMgq0AkgAAQAEAAAAAABkAhgDIAAGAAQAAAAtAQAABAAAAC0BAAAFAAAAFAIAAAAA
BQAAABMCGAMAAAUAAAATAhgDZAIFAAAAEwIAAGQCBQAAABMCAAAAAAUAAAATAhgDAAAFAAAAEwIY
A2QCBQAAABMCAABkAgUAAAATAgAAAAAFAAAAEwIYAwAABQAAABMCGANkAgUAAAATAgAAZAIFAAAA
EwIAAAAABQAAABMCGAMAAAUAAAATAhgDZAIFAAAAEwIAAGQCBQAAABMCAAAAAAUAAAATAhgDAAAF
AAAAEwIYA2QCBQAAABMCAABkAgUAAAATAgAAAAAFAAAAEwIXAwAABQAAABMCFwNkAgUAAAATAgAA
ZAIFAAAAEwIAAAAABQAAABMCFwMAAAUAAAATAhcDZAIFAAAAEwIAAGQCBQAAABMCAAAAAAUAAAAT
AhcDAAAFAAAAEwIXA2QCBQAAABMCAABkAgUAAAATAgAAAAAFAAAAEwIXAwAABQAAABMCFwNjAgUA
AAATAgAAYwIFAAAAEwIAAAAABQAAABQCAQABAAUAAAATAhcDAQAFAAAAEwIXA2MCBQAAABMCAQBj
AgUAAAATAgEAAQAFAAAAEwIXAwEABQAAABMCFwNjAgUAAAATAgEAYwIFAAAAEwIBAAEABQAAABMC
FwMBAAUAAAATAhcDYwIFAAAAEwIBAGMCBQAAABMCAQABAAUAAAATAhcDAQAFAAAAEwIXA2MCBQAA
ABMCAQBjAgUAAAATAgEAAQAFAAAAEwIXAwEABQAAABMCFwNjAgUAAAATAgEAYwIFAAAAEwIBAAEA
BQAAABMCFwMBAAUAAAATAhcDYwIFAAAAEwIBAGMCBQAAABMCAQABAAUAAAATAhcDAQAFAAAAEwIX
A2MCBQAAABMCAQBjAgUAAAATAgEAAQAFAAAAEwIXAwEABQAAABMCFwNjAgUAAAATAgEAYwIFAAAA
EwIBAAEABQAAABMCFwMBAAUAAAATAhcDYwIFAAAAEwIBAGMCBQAAABMCAQABAAUAAAATAhcDAQAF
AAAAEwIXA2MCBQAAABMCAQBjAgUAAAATAgEAAQAFAAAAEwIXAwEABQAAABMCFwNjAgUAAAATAgEA
YwIFAAAAEwIBAAEABQAAABMCFwMBAAUAAAATAhcDYwIFAAAAEwIBAGMCBQAAABMCAQABAAUAAAAT
AhYDAQAFAAAAEwIWA2MCBQAAABMCAQBjAgUAAAATAgEAAQAFAAAAEwIWAwEABQAAABMCFgNjAgUA
AAATAgEAYwIFAAAAEwIBAAEABQAAABMCFgMBAAUAAAATAhYDYwIFAAAAEwIBAGMCBQAAABMCAQAB
AAUAAAATAhYDAQAFAAAAEwIWA2ICBQAAABMCAQBiAgUAAAATAgEAAQAFAAAAEwIWAwEABQAAABMC
FgNiAgUAAAATAgEAYgIFAAAAEwIBAAEABQAAABQCAgACAAUAAAATAhYDAgAFAAAAEwIWA2ICBQAA
ABMCAgBiAgUAAAATAgIAAgAFAAAAEwIWAwIABQAAABMCFgNiAgUAAAATAgIAYgIFAAAAEwICAAIA
BQAAABMCFgMCAAUAAAATAhYDYgIFAAAAEwICAGICBQAAABMCAgACAAUAAAATAhYDAgAFAAAAEwIW
A2ICBQAAABMCAgBiAgUAAAATAgIAAgAFAAAAEwIWAwIABQAAABMCFgNiAgUAAAATAgIAYgIFAAAA
EwICAAIABQAAABMCFgMCAAUAAAATAhYDYgIFAAAAEwICAGICBQAAABMCAgACAAUAAAATAhYDAgAF
AAAAEwIWA2ICBQAAABMCAgBiAgUAAAATAgIAAgAFAAAAEwIWAwIABQAAABMCFgNiAgUAAAATAgIA
YgIFAAAAEwICAAIABQAAABMCFgMCAAUAAAATAhYDYgIFAAAAEwICAGICBQAAABMCAgACAAUAAAAT
AhYDAgAFAAAAEwIWA2ICBQAAABMCAgBiAgUAAAATAgIAAgAFAAAAEwIWAwIABQAAABMCFgNiAgUA
AAATAgIAYgIFAAAAEwICAAIABQAAABMCFgMCAAUAAAATAhYDYgIFAAAAEwICAGICBQAAABMCAgAC
AAMAAAAAAA==

------=_NextPart_01CB2C44.8A771790
Content-Location: file:///C:/1EF4D48E/7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran_files/themedata.thmx
Content-Transfer-Encoding: base64
Content-Type: application/vnd.ms-officetheme
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------=_NextPart_01CB2C44.8A771790
Content-Location: file:///C:/1EF4D48E/7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran_files/colorschememapping.xml
Content-Transfer-Encoding: quoted-printable
Content-Type: text/xml

<?xml version=3D"1.0" encoding=3D"UTF-8" standalone=3D"yes"?>
<a:clrMap xmlns:a=3D"http://schemas.openxmlformats.org/drawingml/2006/main"=
 bg1=3D"lt1" tx1=3D"dk1" bg2=3D"lt2" tx2=3D"dk2" accent1=3D"accent1" accent=
2=3D"accent2" accent3=3D"accent3" accent4=3D"accent4" accent5=3D"accent5" a=
ccent6=3D"accent6" hlink=3D"hlink" folHlink=3D"folHlink"/>
------=_NextPart_01CB2C44.8A771790
Content-Location: file:///C:/1EF4D48E/7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran_files/header.htm
Content-Transfer-Encoding: quoted-printable
Content-Type: text/html; charset="us-ascii"

<html xmlns:v=3D"urn:schemas-microsoft-com:vml"
xmlns:o=3D"urn:schemas-microsoft-com:office:office"
xmlns:w=3D"urn:schemas-microsoft-com:office:word"
xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml"
xmlns:st1=3D"urn:schemas-microsoft-com:office:smarttags"
xmlns=3D"http://www.w3.org/TR/REC-html40">

<head>
<meta http-equiv=3DContent-Type content=3D"text/html; charset=3Dus-ascii">
<meta name=3DProgId content=3DWord.Document>
<meta name=3DGenerator content=3D"Microsoft Word 12">
<meta name=3DOriginator content=3D"Microsoft Word 12">
<link id=3DMain-File rel=3DMain-File
href=3D"../7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_S=
an-Fran.htm">
<![if IE]>
<base
href=3D"file:///C:\1EF4D48E\7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vi=
ta_Upto_AAA2010_San-Fran_files\header.htm"
id=3D"webarch_temp_base_tag">
<![endif]><o:SmartTagType
 namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags" name=3D"PlaceT=
ype"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"PlaceName"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"place"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"City"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"PostalCode"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"country-region"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"address"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"date"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"Street"/>
<o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags"
 name=3D"State"/>
<!--[if gte mso 9]><xml>
 <o:shapedefaults v:ext=3D"edit" spidmax=3D"6146"/>
</xml><![endif]-->
</head>

<body lang=3DEN-US link=3Dblue vlink=3Dpurple>

<div style=3D'mso-element:footnote-separator' id=3Dfs>

<p class=3DMsoNormal><span style=3D'mso-special-character:footnote-separato=
r'><![if !supportFootnotes]>

<hr align=3Dleft size=3D1 width=3D"33%">

<![endif]></span></p>

</div>

<div style=3D'mso-element:footnote-continuation-separator' id=3Dfcs>

<p class=3DMsoNormal><span style=3D'mso-special-character:footnote-continua=
tion-separator'><![if !supportFootnotes]>

<hr align=3Dleft size=3D1>

<![endif]></span></p>

</div>

<div style=3D'mso-element:endnote-separator' id=3Des>

<p class=3DMsoNormal><span style=3D'mso-special-character:footnote-separato=
r'><![if !supportFootnotes]>

<hr align=3Dleft size=3D1 width=3D"33%">

<![endif]></span></p>

</div>

<div style=3D'mso-element:endnote-continuation-separator' id=3Decs>

<p class=3DMsoNormal><span style=3D'mso-special-character:footnote-continua=
tion-separator'><![if !supportFootnotes]>

<hr align=3Dleft size=3D1>

<![endif]></span></p>

</div>

<div style=3D'mso-element:header' id=3Dh1>

<p class=3DMsoHeader>Avi Rushinek<span style=3D'mso-tab-count:1'>&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Page
<!--[if supportFields]><span style=3D'mso-element:field-begin'></span><span
style=3D'mso-spacerun:yes'>&nbsp;</span>PAGE <span style=3D'mso-element:fie=
ld-separator'></span><![endif]-->1<!--[if supportFields]><span
style=3D'mso-element:field-end'></span><![endif]--><span style=3D'mso-tab-c=
ount:
1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp; </span><!--[if supportFields]><span
style=3D'mso-element:field-begin'></span> DATE \@ &quot;M/d/yyyy&quot; <span
style=3D'mso-element:field-separator'></span><![endif]--><span style=3D'mso=
-no-proof:
yes'>7/25/2010</span><!--[if supportFields]><span style=3D'mso-element:fiel=
d-end'></span><![endif]--></p>

</div>

<div style=3D'mso-element:footer' id=3Df1>

<p class=3DMsoFooter><!--[if supportFields]><span style=3D'mso-element:fiel=
d-begin'></span><span
style=3D'mso-spacerun:yes'>&nbsp;</span>FILENAME \p <span style=3D'mso-elem=
ent:
field-separator'></span><![endif]--><span style=3D'mso-no-proof:yes'>C:\_Vi=
ta\3-09_doc_Avi_Rushinek_UM_Vita.doc</span><!--[if supportFields]><span
style=3D'mso-element:field-end'></span><![endif]--><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;</span>Page <!--[if supportFie=
lds]><span
style=3D'mso-element:field-begin'></span><span
style=3D'mso-spacerun:yes'>&nbsp;</span>PAGE <span style=3D'mso-element:fie=
ld-separator'></span><![endif]-->1<!--[if supportFields]><span
style=3D'mso-element:field-end'></span><![endif]--> of <!--[if supportField=
s]><span
style=3D'mso-element:field-begin'></span><span
style=3D'mso-spacerun:yes'>&nbsp;</span>NUMPAGES <span style=3D'mso-element=
:field-separator'></span><![endif]-->1<!--[if supportFields]><span
style=3D'mso-element:field-end'></span><![endif]--></p>

</div>

</body>

</html>

------=_NextPart_01CB2C44.8A771790
Content-Location: file:///C:/1EF4D48E/7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010_San-Fran_files/filelist.xml
Content-Transfer-Encoding: quoted-printable
Content-Type: text/xml; charset="utf-8"

<xml xmlns:o=3D"urn:schemas-microsoft-com:office:office">
 <o:MainFile
  HRef=3D"../7-26-10_Mon_12.50am_mhtml_SR_Avi_Rushinek_UM_Vita_Upto_AAA2010=
_San-Fran.htm"/>
 <o:File HRef=3D"preview.wmf"/>
 <o:File HRef=3D"themedata.thmx"/>
 <o:File HRef=3D"colorschememapping.xml"/>
 <o:File HRef=3D"header.htm"/>
 <o:File HRef=3D"filelist.xml"/>
</xml>
------=_NextPart_01CB2C44.8A771790--

