I= nternational Journal of Digital Enterprise Technology (IJDET)
ISSN (Online): 175= 6-2562 - ISSN (Print): 1756-2554

Editor in Chief

Prof. Pingyu Jiang
Xi'an Jiaotong University
CAD/CAM Institute
School of Mechanical Engineering
Xi'an, Shaanxi 710049
CHINA
pjiang@mail.xjtu.edu.cn

Dear Prof. Pingyu Jiang,

Enclosed is our article for your journal. What do you think? We = need to hire a CIS professor do you know of a qualified candidate?

Thank you

Professor Sara Rushinek, University of = Miami, Computer Information Systems (CIS), 421 Jenkins, Coral Gable Fl, USA, 33124 arush@miami.edu (305)66= 6-7890

F:\_Papers\_Digital enterprise multimedia

10-13-10_Wed_Digital enterprise multimedia_Intelligence_Security_of_Forensic_Investigative_Accou= nting_Classroom_Technology_Podcast

Digital enterprise multimedia Intelligence And Security of Forensic and Investigative Accounting Classroom Technology Podcast

<= /span>

Abstract

Recently = internati= onal refereed research journal are trying to integrate the disciplines of intelligent computing, information security, digital enterprise multimedia processing, communication and applications into a cohesive framework, as so= me call for papers demonstrate. (Shiguo Lian, and, Frank Y. Shin, 2010)[1] The objectives of this paper are to provide a forum to information technology educators, researchers, and practitioners to demonst= rate the integration of Digital enterprise multimedia Intelligence and Securi= ty Audit with Forensic Accounting courses.&nb= sp; Adding the digital enterprise multimedia into Expert Systems (ES), it describes how to adopt digital enterprise digital enterprise multimedia intelligence in security related applications, such as forensic audit teach= ing and practice. This study prov= ides a vehicle to help professionals, academics, researchers and policy makers, working in the field of digital enterprise digital enterprise multimedia da= ta processing, management, engineering and applications, to disseminate information and to learn from each other's work, by repurposing classroom surveillance audio/video (AV). This is an original paper that reviews technical aspects of case studies and= AV conferences about special Issues devoted to importance of digital enterpris= e digital enterprise multimedia intelligence repurposed security surveillance IP syst= ems for forensic audit instructions and practice. This paper focuses especially on <= /span>International Digi= tal Enterprise Technology, specifically looking at educational organizations co= ping with the Mobility in digital lecture capture enterprises, Collaborati= on and competition, Infrastructure, requirement analysis, Recycling and repurposing, issues in digital enterprises, Product service systems, Workflow Project management, Globalization, e-tech= nologies, e-design, e-manufacturing, e-service, e-maintenance, e-commerce, e-business, e-marketing, etc.[2] (Pingyu Jiang, = 2010)

&nbs= p;

Introduction

T= his case study deals with digital enterprise digital enterprise multimedia processing and content understanding. How can professors help students understand the content of the IP surveillance camera output, while the secu= rity and audit infrastructure of a university uses the same real-time streams an= d archives for surveillance and campus security purposes, while sharing the cost and producing additional revenues? Using the digital enterprise digital enterpr= ise multimedia data mining methodology students can retrieve lecture captured f= or exam preparation and deficiency remediation. Using digital enterprise digital enterprise multimedia e-communication (Electronic communication) remote use= rs can video conference with the classroom instruction from a cell-phone, using the Pant Tilt and Zoom (PTZ) capabilities of such 2-Way full duplex Internet Protocol (IP) network surveillance systems. Such systems enable internet/mobil= e digital enterprise digital enterprise multimedia (m-digital enterprise multimedia) = sharing from a portable tablet or a Personal Digital Assistant (PDA) device, and ev= en a camera, cell-phone wrist watch. Using an intelligent digital enterprise digital enterprise multimedia interface, a cell phone users, uses the numeric telephone keypad, as a remo= te PTZ control for the cameras. Pressing the numeric key of 3, pants the camera to the left, for example, pressing the key of 6, pants the camera to the right, etc.

Using intelligent digital enterprise digital enterprise multimedia services, such as automated transcription of the lecture audio by Google Video, improves retrieval, indexing, and Search Engine Optimization (SEO) on the World Wide Web (WWW). This is especially important in biological/medical image processing, such as in a university hospital teaching about cadavers surgery practices,= and forensic actual surgery audit of medical malpractice litigations. Using intelligent e-heath based on= digital enterprise digital enterprise multimedia analysis, a forensic auditor can monitor such activities in real-time provided supervision, and error contro= ls. Likewise, the digital enterprise d= igital enterprise multimedia database management system, integrated into an innova= tive digital enterprise digital enterprise multimedia systems or devices, servic= es forensic auditors, acting as expert witnesses providing expert witness testimony and computer litigation support.

To promote digital enterprise digital enterprise multimedia content security, and digital enterprise digital enterprise multimedia copy detection along with digital enterprise digital enterprise multimedia copyr= ight protection, the system embeds the sponsors Universal Resource Locator (URL)= domain name and vanity telephone number in every frame. This helps maintain the Digital Ri= ghts Management (DRM) system. It provides for= object detection and tracking system of the videos, by enabling automated call-back and porting of the viewer during the playback of the AV files. The embedded URL vanity telephone = number in each frame extends traditional surveillance into more intelligent surveillance, so management can monitor also the number of hits, downloads,= and users of the archived videos and podcasts for event detection and tracking = on the intranet or Internet WWW.

Using the IP of a cell-phone, the system can use person identification from digital enterprise digital enterprise multimedia conten= t, and further customize the content. For example, for a student that takes a test online, the system can identifies the questions that the student missed, and streams only the clips that describe this specific topic, excluding the remainder of the content.<= span style=3D'mso-spacerun:yes'> This way the system avoids inundat= ing the user, with irrelevant content. <= /span>Likewise, for crime detection based on digital enterprise multimedia analysis, the sy= stem uses the users IP to track a variety of violations, including but not limit= ed to homeland security based on digital enterprise multimedia analysis such a= s a terrorist using a cell phone to detonate bombs. Such system can use sensitive cont= ent retrieval/filtering over Internet, by detecting key words in the transcript promoting security and privacy in digital enterprise multimedia social netw= orks

Analyses, Comparisons and Summaries

Analyses=

This study integrates diff= erent areas that are traditional completely separate, such as forensic accounting, and auditing related to digital enterprise multimedia surveillance systems. Examining any typical textbooks in any one of the above domain will reveal that there is hardly a= ny mention of the other domain. = For example typical[3] books dealing with one subject will be completely devoid from cross referen= cing the other subject and vice versa. The same applies to more professional research articles forensic auditors typically ignore digital enterprise multimedia surveillance system= s, which are usually under the control of physical security and police service= s.

Comparisons

Comparing the cross refere= nces among the different domain, the authors found no cross reference beyond the= few that will be listed in this study. Accounting and auditing curriculum in higher education is completely devoid of any Audio Video (AV) digital enterprise multimedia surveillance systems. Likewise, most higher education studies dealing with AV digital enterprise multimedia are complet= ely devoid of accounting and auditing.

Summaries

In summary, it is very difficult to pioneer an academic inquiry, if no academic has ever done anything about it[4]. Uncook= ing the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry has recently been in the news. Due to the crisis chall= enges and counterparty surveillance of collateralized debt obligations International Economist and Accountants started to look into the technology, but in a very limited way. Br= eaking the barriers among different domains takes time and therefore increases the= challenge.

Related References, the St= ate Of The Art, and Open Issues or Challenges in This Research Field

Related References

Due to the novelty of the ideas some organizations have started to offer cross-reference training to their members.[5] For example the connection between Cell Phone Real Time Fore= nsic Audits of Tele-Medicine e-Bill Records over the WWW AV IP Network Security Surveillance Reconnaissance PTZ Camera Systems appears as incompatible subjects. Most auditors do not associate Closed Circuit TV (CCTV) and DVD-Recording as tools of the trade.= Rather, they view it as a "Re= purposed" application. As the 2009 AAA American Accounting Association, Annual Meeting Proceedings reveal.

Typically such pioneering research will have very little reference in the literature. It will start in = academic conferences[6] and = will encounter a lot of resistance from both domains, each claiming that it does= not belong to its area of inquiry. For example, smart mobile cell IPhone, IPods; PDAs (Java HTML) can obvio= usly be used in auditing interactive WWW applications. Yet, professors of AIS (Accounting Information Systems) cannot integrate them into their course work and textbooks, especially as they relate to AV digital enterprise multimedia surveillance audit applications.

Thus, it has been reported in some research studies as part of an "Automated Diversity Compliance real-time AV audit." By integrating the network security camera surveillance systems into the disaster planning, backup and recovery= planning the auditors become more and more familiar with such domains. Likewise, elements of costs reduct= ion sponsor ad funding, Ecommerce podcast revenues from digital media streaming= also helps acquaint accountants with such topics. Another area of Assessing punitive damage awards upheld by the courts when academics retaliate, or de= fame each other and are caught on surveillance cameras, recorded and used as evidence in a court of law helps forensic accountants and auditors realized= the utility of such tools. Especi= ally in area of Anti sex-discrimination EEOC (Equal Employment Opportunity Commission) Gender compliance cases, AV evidence can be very effective. Without it, it is an inconclusive = futile "he says she says" debate. Forensic WWW Audit and archived AV surveillance clips can easily cla= rify the controversy. Likewise, it= can be used in Salary Forecast Class Action Lawsuit Controls- using digital enterprise multimedia and Multivariate Regression of eMBA Rankings, for forensic audit, expert witness testimony and computer litigation suppor= t.

<= /em>

The State Of The Art<= /o:p>

The state of the art is very rudimentary as of yet= . Academics do not get sufficient financial reward from the tremendous extra efforts of podcasting, webcasting and archiving lecture videos. Instead, it is used many times against them, in addition to consuming significant amount of time that could have otherwise been devoted to more traditional research and publications.&nbs= p; Eventually it should work like turning on the lights in an automated way, with motion detection and preprogramming class schedule for example. Integrating the surveillance netwo= rk security cameras and the classroom schedule, will enable the automated lect= ure capture to take place. As soo= n as the instructor and or the students get into the class, the motion detector detects it turns on the lights and the AV surveillance recording, archiving, streaming, and DVD-burning, podcasting, etc. Unless the instructor presses the "Cancel" button, this process will continue automatically. But this ideal state of the art ha= s not been reached yet.

Today most lecture capture systems are not integra= ted properly into the organizational infra structure. In some organization, where rudime= ntary network surveillance IP cameras have been installed and connected to a DVD-Recorder and the instructor desktop computer with a document camera, et= c, they have not been installed properly.&nbs= p; Much time they are not configured properly due to multiple jurisdict= ions such as "too many hands" involved and "the one hand does not know what the other hand is doing."&n= bsp; Authority and control are mismatched and the end user, in this case = the instructor and the students suffer. If it is a portable system, the instructor has to lug it to the classroom unless the university provides a teaching assistant, which are ha= rd to obtain. When the lecture c= apture system fails and has to be repaired the instructor has to spend time and mo= ney with technical support to resolve the problem. Technical support is split among t= he "teaching effectiveness" department, the internal audit departmen= t, the "computer center" and the "campus police and physical security" division of the institutions, as well as the academic instru= ctional departments if it is a university. None of the organizational sub-systems wants to take full control of= the problems, since it is not entirely their responsibility. So it ends up being in a "no = man's land."

Then after initial funding has been provided by so= me grants, all the trouble starts, the funds run out and the process cannot continue. This is where the o= pen issues and/or the challenges in this research field appear.=

Counterparty AV Surveillance for Financial Fraud Prevention, Reduction, Detection State of The Art

Counterparty AV surveillance = for financial fraud prevention, reduction, detection state of the art is a dual part process. On the one hand, forensic auditors have to forecast accurately the business activities and t= he frauds using analytical tools.[7] (Rushinek and Rushinek, 2010)   External auditors and competitors have to deploy quantities methods = to accurately survey and statistically forecast the activities, using publical= ly available information. For ex= ample, to examine promoters of Oil ETN Trading and "Oil and Gas investment opportunities" audits. T= hey have to deploy expert systems using rules of Linear & Polynomial Daily = Open & Close Regression Forecasts" of programmed trading systems, which= is an Automated Software Development, executing entry and Exit Strategy And Automated Stop Rules for industry specific securities trading such as in th= e Oil, Gas, & Energy sectors. Another example is promoters of in= ternet WWW domain "investment opportunities." Such auditors may have to survey t= he promoters comparing their "promotional seminars" to Assessment Automation Software for Acco= unting of Domain Name Auctions." Then they compare the promises made by the promoters to the Forensic Audit Appraisal produced by quantitative methods = such as ANOVA of Price and Cost, ROI Univariate and Multivariate Linear Regressi= on Forecasting Models. Such expe= rts in International Managerial and Financial Accounting can "sniff" quickly the fraudsters that = are running a variety of ponzy-scheme to defraud the investing public, leading = to a more physical network cameras digital enterprise multimedia AV surveillance= of the standard suspects to collect more evidence and verify their suspicions.= Such surveillance will collect AV records along with documents representing phony accounting records and over= lay optimistic ROI (Return on Investment) forecasts.

Such forensic audits will focus on unc= ooking the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial statements.= Then the auditors will conduct a cost benefit analysis to determine = whether the benefits from preventing or stopping this fraud exceed the costs in a specific company and industry, such as the financial services industry. Economic crisis challenges and counterparty surveillance of collateralized debt obligations have been especially prominent in the International Economics and Accounting research literature, as companies th= at are "too large to fail," have almost collapsed.

Open Issues or Challenges = in This Research Field

Using Ecommerce for podcast revenues from digital = media streaming of lecture capture repurposed from surveillance network cameras i= s an open issue. Even in area such= as MIS, CIS IS & CS, where professors are more competent to deal with computer problems, survey shows that lectures supplemented by lecture capture HD (Hi= gh Definition) AV (Audio Video) are rare.&nbs= p; The challenges in this research field as well as in the deployment of the technology are to monetize these activities to raise enough funds. Using ecommerce to sell the media together with built-in sponsor ads, video hyper text technology, automated transcription, translation and indexing remains a challenge. It is simple enough to upload such= AV lecture capture content to the popular social media networks, such as ITune= sU, YouTube or Google Video, but to find them on the WWW using Search Engine Optimization (SEO) among millions of videos is still a challenge.[8]

=

Espec= ially automated repurposed surveillance network camera system classroom lecture recording and web-casting integrated with social media Search Engine Optimization (SEO)are basically none existant, especially for diversity compliance audit.   =

For F= orensic & Investigative Accounting (FIA) users compare an institution to nation= al standards producing a variance analysis of standard deviants of diversity measures. It is an automated FIA cloud computing expert system (ES) open-so= urce development to warn management of illegal sex-discrimination at an early st= age 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 & continuing education to further enhances these RSS feeds.

The challenge remains in the Assessment Automation Software for Accounting, and Ecommerce of Lecture Capture DVDs &= amp; VOD Casting WWW Methodology, finding a way to monetize and fund such activity and research. As eve= nt the American Accounting Association struggles to accomplish in its accounting programs assessment by national, international, or regional organizations. Targeting Internet Publishing Lec= ture Capture Video DVD/CD Recording, and web-casting or multi-media streaming remains a challenge, and therefore researching it is even a bigger challeng= e.

Students & Professors are Reluctant to broa= dcast their Lecture Capture Materials over the Internet WWW=

Another cha= llenge is e-Collaboration[9]<= /a> Publishing Lecture Capture Contents on the Internet. Using Surveillance Net= work Camera Technologies it fairly simple technically to collaborate among University Administrators, Professors, Students, Auditors, A/V Security, Au= dio to Text Transcribers, but it is organizationally challenging. Most instructors may feel that it = is an invasion of their privacy, to record and distribute their lecture materials to anybo= dy that is interested in it over the WWW, without their explicit permission and without proper fiduciary rewards. They are afraid that when the make a mistake it will quickly spread over the internet, and will be too difficult and embarrassing to correct, hurting the future professional job opportunities and careers.

Likewise, students may feel that their privacy is compromised, especially if they are under some kind of "wit= ness protection plan," and they are in fear for their life, due to previous events of exposing a notorious mobster or financial fraudster. Such individuals may not want= to broadcast their presence in a specific university course at a specific time= and day to facilitate their capture, and let these fraudsters retaliate against them.

Likewise, the university may n= ot want to bear the responsibility, that such an individual has been hardened = due to the lack of security and privacy at a specific university. This is a study of International e-Collaboration the World Wide Web (WWW) can greatly enhance, since people around the world can participate in classes in real-time. However, there is some added risk associated with it, beyond the= invasion of privacy. Security personne= l tend to close ports of the firewalls for fears of intrusions and computer vulner= abilities of various kinds and the challenge is to strike a balance. Such balance will quantify the ris= k for various levels of e-collaboration and find some kind of optimal balance. To find a method for a proper bala= ncing act is still a challenge.

Reluctance to Integrate AV Surveillance into Engineering Audit Fields of Study

Forensic auditor are reluctant to integrate digital ente= rprise multimedia AV surveillance IP network cameras into their academic curriculu= m, work and practice, since they feel that it is not their domain of expertise= . Even though auditors may concede t= hat an AV surveillance Automated Internet Analysis/Alert System for Employer Compliance with EEOC/ADA (Equal Employment Opportunity Commission/ American with Disabilities Act) maybe effective for Discrimination Regulations.[10] (Rushinek and Rushinek, 2010) For example, if a university employee continues to remo= ve and wheelchair ramp from a classroom entry, against ADA regulations, the auditor may agree that placing it under AV surveillance will help. It may help the university to enfo= rce the regulations, as well as to the disabled community, disabled professors = and students, to report about such violations in time, so they can get into the classroom in time. Yet the sa= me auditor is reluctant to take such AV clips and incorporate them into the au= dit process and the working audit papers, since they are not familiar with AV processing. For similar reaso= ns accounting and auditing professors are reluctant to teach about it, since t= hey do not know much about it and are not required to do so.<= /p>

On the other hand, digital enterprise multimedia enginee= ring professionals, who are more familiar with AV processing, compared to accountants and auditors professors and practitioners, are not familiars nor are they interested in learning about financial derivative fraud prevention= and accounting matters, most of them have never even taken a cost accounting, w= hich is traditionally available in engineering education. As the research literature shows t= his reluctance is slowly diminishing, as some Forensic AV Surveillance Audit Podcasts for E-Competence of Academics= and Staff – Repurposed Traditional Instructions for Blended, Distance And Self-Study E-Learning to Maximize Lecture Capture ROI becomes more prominen= t in International Continuing Engineering Education (CEE) And Life-Long Learning. However, it will take much longer = to fully integrate such topics into engineering in general and CEE in particular. Similarly journal editor are reluctant to publish papers that are dealing with areas that are= not within the core competencies of its target audience, but are in a "no man's land" between the different domains.

=

=

Digital enterprise multimedia IP Surveillance Security = Forensic Investigative Audit Technology Podcast Case Studies

The authors describe a case study based on actual cases related to different issues and aspects of the topic Digital enterpri= se multimedia IP Surveillance Security Forensic Investiga= tive Audit Technology Podcast. They describe a case of a security surveillance IP Network camera sy= stem is repurposed for educational webcasting and AV (Audio/Video) recording, and DVD-Recording. While the authors provide adequate information regarding the organization u= pon which the case is based, they have avoided any unnecessary specifics. The discussion of the issues invol= ved, coverage of any experiments such as letting the instructor conduct the lect= ure capture activities, or let another authority in the university administer it.

Tria= ls of Techniques of Recording, Storage, Distribution, Podcasting, and Multicastin= g

The = trials of techniques, which resolutions, length, or format of the AV media, should= be used? Or maybe the best approach is to use simultaneously multiple formats,= for multiple applications. For ex= ample, use highly compressed 3gp for cell-phone playback, standard definition mp4 videos for low-bandwidth streaming and for removable media recorded inside = the surveillance IP network cameras, wmv for recording inside the computers usi= ng Microsoft Windows operating systems, and High Definition (HD) mp4 for HD-DVDs or Blu-= ray Disk (BD) media. Where should= the initial video recorded be stored? Should it be stored in the source in the classroom initially, on the instructor's computer desktop (requiring a 2 Gig External hard-drive to sto= re all media for all 10 instructor in an average classroom, in multiple formats including HD BD) NAS (Network Addressable Storage).

Shou= ld we duplicate the AV content on the instructors NAS in their laptop, offices an= d at home so they will easily be able to modify, update and improve the content,= as well as secure the backup. Should be also store the AV content on the remov= able media (64 Gig Secure Digital (SD) card) and FTP it to a more robust mainfra= me campus server. Should one ena= ble FTP, multicasting from the surveillance security cameras including PTZ (Pan= t, Tilt, and Zoom) functionality to all real-time surfers, in the hope that th= ey will help focusing the camera on the instructional topic, if the audio and video tracking is not optimal? Or is the risk that students will be more interested in focusing on the best looking prospect in the class instead of the instructional materials?<= /o:p>

Mana= gerial Approaches Keep Changing As The Technology Changes, From GoogleVideo, To Yo= uTube, To Facebook, etc.

Camp= us Wide Security Surveillance, Systems Backup, & Disaster Recovery Planning

Shou= ld such lecture capture digital enterprise multimedia recording systems be fully integrated into the Campus Wide Security Surveillance, Systems Backup, & Disaster Recovery Planning? S= o in the event of a disaster such as a hurricane submerging the university under water for prolonged periods of time, the classes can easily be resumed using the digital media from prior lecture, as students and instructors are busy moving away from the flooded areas, without losing much time and students, = and supplementing more traditional methods.

Uplo= ading, File Naming Conventions, Cross-referencing, Updating AV Content and SEO

While uploading media to social networking sites, such as ITunesU, GoogleVideo, YouTube, should the AV clips be cut to optimize them for the sites SEO (Sea= rch Engine Optimization). Should a typical 1 hour lecture be cut to 6 10 minute segments to comply with recomm= endations by sites like YouTube? What s= hould the naming convention of the clips be? Should they include information such= as the Date, Day, Time, Building, Room, Course, Chapter topic, and Instructor's name (10-13-2010 Wed 3.30pm MM212 CIS490 MIS Web Development); Should the lecture capture system,= and the surveillance system pull the file name components automatically from the mainframe course catalog into the storage of the media. Should it further integrate it wit= h the course syllabus, indicating changes during the course of a semester? Should the lecture capture system further update automatically the course syllabus with hypertext links to the various URLs where the classroom AV content resides, including RSS feeds, a= nd CDs or DVDs online.

Wire= less Surfing of Real-time AV Content and NAS Archived Content for Speedy Diagnos= tics

Shou= ld we enable wireless surfing of the classroom content during the class, in progr= ess while the instructor is teaching, by students cell-phones and laptops so th= ey can alert the instructor in real-time of problems such as no-audio, etc, so= the instructors can remediate the problem if their wireless microphone lost its battery in the middle of the class, and quickly replace the battery? That will be at the risk that the students will be preoccupied in clicking on their wireless devices, such as cell-phones, PDAs and laptops, instead of listening and participating in the class? After they are done with checking the recorded lecture, they will probably distract each other, leading to a worst retention of the material.=

Keep The Privacy by Removing Any S= uperfluous Identifying Information that is not essential

The = discussion of any lessons learned or conclusions drawn from this study ensure that the anonymity of any companies, organizations, and so forth will be maintain, especially when dealing with public social network. It seems that at the present stage of novelty, the "Start-up&qu= ot; approach is the most appropriate; minimize the bureaucracy with a strict fo= cus on improving the deployment of the technology, sometime at the expense of security. For example, to facilitate the educational applications, it maybe better not to enable all = the best security features of the system, involving IT (Information Technology) Legal departments, campus police, etc.&nbs= p; Keeping such departments "out of the loop" maybe better si= nce most of them are incompetent to effectively deal with such issues. Furthermore, they will change the = focus on the activity to a whole host of irrelevant topics that will slow down th= e embryonic state of research and development of the lecture capture methodology.

That may raise the risk of IT, Computer Security problems, and legal and policing issues, due to not optimizing the system to deal with such matters. Furthermore, it may lead to sub optimization of some of the systems feature= s, some of these features include but limited to keeping the default user name and password for the administrator, keep the default of an 'Off' status for many of the security features such = as changing user names and password, keep FTP, DNS, SMTP, Trigger in an "Off" status. For example, such policies invited thieves that looted classroom's equipment; <= span style=3D'mso-spacerun:yes'> for classrooms that remain unlocked&nbs= p; during Spring Break, w= hen no students or faculty were present, and the security surveillance system fail= ed to record the intruders. Like= wise, the automated security surveillance triggers and alert systems did not func= tion properly. Even though such IP= network cameras surveillance systems have been designed to snap stills and short vi= deo clips of the intruders as they steal equipments. Likewise, the systems have been de= signed to call & e-mail the campus police, attaching the stills and clips to t= he e-mail, and sounding the speakers in the classroom, so the intruders will k= now that the surveillance systems track them and the security personnel are abo= ut to detain them, convincing the thieves to quit stealing and leave the premi= ses as soon as possible.

The trouble is that the resolutions to all these issues requires time and money= , and many time, as in these case-studies, such resources are not available, at a= n embryonic stage of development of such lecture capture technologies. Therefore, the IT is not familiar = enough with digital enterprise multimedia IP PTZ network surveillance systems, the= police departments are usually barely trained to handle old fashion analog CCTV (Closed Circuit TV) systems. = The legal department and the laws lag too far behind the rapidly changing technology, and thus are not equipped to deal effectively with such issues. Likewise, instruction= al technology departments are underfunded and suffer from all the other proble= ms combined. They are usually co= ming from educational background lacking IT, Security, and legal knowledge and training.

Sensitive Protected Company, Organization, Publisher, Public Information Anonymity, Infrastructure Valuable Financial Information, & Hacker High Value Targ= ets Due Diligence

Such sensitive case study issues must be protected by anonymity. Even though some of the informatio= n is provided by the authors about the company, organization, and so forth, to the publis= her, may be sufficient to reveal the identity of some such organization, it will require some additional investigative resources, knowledge and will not be immediately apparent. Even if= the information presented in some such case studies is practically public information, due to the fact that the organizations do not know how and why they need to change the defaults for their security systems and how to ensu= re that only authorized personnel can access the system, they do not intend to make it public. The reason they do not intend to make it public is primarily because it is rather embarrassing and it may invite some thieves to steal s= ome equipment, on the one hand. <= /span>

On the other hand, do the configurations of most of these systems, they are not fu= lly integrated into the financial infrastructure of these organizations making = it rather difficult to steal valuable financial information, such as credit ca= rds, or sensitive medical information, making it primarily a target for hacker, = who are interested in high value targets rather than educational information. It is quite obvious, the in the ca= ses above, a researcher cannot provide the publisher with the permission grante= d in hard copy format by such organizations, because it will never go past the l= egal departments, etc. Therefore i= t is essential to maintain anonymity and diligently guard the privacy of such matters.

FORENSIC & INVESTIGATIVE ACCOUNTING CLASSROOM TECH= NOLOGY PODCAST: SPREADSHEETS, VIDEOS, POWERPOINT, WWW E-COMMERCE SITES, & MOCK TRIALS PLAYING COPS & ROBBERS GAMES- WHAT WORKS?

Forensic & Investigative Accounting Classroom Tech= nology Podcast: Spreadsheets, Videos, PowerPoint, WWW E-Commerce, & Mock Trials Playing Cops & Robbers Games

Using new Digital enterprise multimedia technologies f= or integrating the PowerPoint slides, a surveillance video camera, and a CD/DVD burner, the instructor of Forensic & Investigative Accounting uses tech= nology in the classroom. The instruc= tor also demonstrates how spreadsheets, videos, PowerPoint, WWW e-Commerce sites can be used in Mock Trials by playing Cops & Robbers Games. To see an example of such technolo= gy in action, see the MediaSite example (http://www.sonicf= oundry.com/mediasite/recorders/). The instructors podcast such video= s, so that any device such computer= s, cell phone, PDA (Personal Digital Assistant), or Blu-Ray DVD-players, can download and play them automatically every time that the cameras release another video, without any human intervention, using RSS (Real Simple Syndication) feeds.

Creating Automatic Test Banks Out of the Transcripts of Instructor Recorded Lectures

This study focuses on the creative and innovative stud= ies employing research methodologies that highlight important academic forensic accounting, auditing, fraud, and litigation services issues, combining them with instructional technology multi-media and data engineering. It develops software that tests and improves forensic accounting research skills, tools, and techniques, of the students and the instructional staff, by creating automatic test banks out = of the transcripts of instructor recorded lectures. The fraud simulations stimulate discussion and experimentation in instructional means, methods, and materia= ls, automatically producing instructional videos, transcripts (using Dragon Naturally Speaking software) and academic content in the fields of MIS (Management Information Systems) in general, and forensic accounting and auditing in particular.

The E-Collaboration Open-Source Journal Systems (OSJ) = & Microsoft© Office Live

Using the e-collaboration of Open-Source Journal Syste= ms (OSJ) & Microsoft Office Live, this study demonstrates integrating technology into the classroom, research, and consulting.

The e-collaboration leads to the exchange of ideas and findings about developments related to instructional multi-media, learning, teaching, training, and automatically publishing in the double blind refere= ed IT (Information Technology), secured, and public (unsecured) Journals, such= as ISIT (Information Systems & IT) Journal, & ITIS (Information Techno= logy & IS) Journal

(https://ejo= urnals.library.miami.edu/index.php/it/index, http://itisjournal.com/defa= ult.aspx, http://isitjournal.com/site= map.aspx). As the transcriber completes the lecture transcripts, they are automatically uploaded to the journal for the editing and referee process.

These journals solicit authors, especially instructors that can transcribe their lectures into articles of unpublished manuscripts not currently under consideration by another journal or publisher. Each article will be edited = by the authors, which will produce additional revised versions that are upload= ed and stored on the journal's sites. The articles would be published electronically as soon as the editors complete their work, based upon advice from referees, that together determines that the manuscript meets the objectives and standards set forth by the journal's editorial board, and its board of devisors.

OJS (Open-Source Journal S= ystem) Software Review Process

Using the "Open Journal Systems (OJS)" (http://pkp.sfu.ca/?q=3Dojs) each manuscript submitted to the IT Journa= l is automatically subject to systems' review procedures, depending on the area = of specialty of the author and the topic of the article: using IT automation, and the OJS (Open-Source Journal System) software, the system spell checks the manuscript and checks the grammar, flagging it to t= he editor for language and/or format deficiencies. Giving the editor a review = period of several weeks, and the author the opportunity to revise the manuscript a= nd re-submit it for the spell, grammar, and style check. It defaults to alert = the chief editor and domain editor to review the article and approve, disapprov= e, or make other suggestions, after the author has had a chance to revise, and re-revise the article. The cy= cle repeats itself until the article is approved for further processing, or is rejected and released back to the author.

If the manuscript passes the initial editorial screeni= ng, it goes to the next stage of double blind-referee review, by at least two reviewers, in the area of the article. The double blind referee review cycl= es through a similar process as the initial review. As the blind referees make their comments and recommendations, under the review of the chief and domain editors, the authors can revise their article again. In light of the review= ers' recommendations, the chief and domain editors will decide whether to clear = the manuscript for publication, repeat the referee process, or reject the artic= le and release it to the author. This cycle should take roughly a month or two, after the initial submission. The editor may overrule this proce= ss and/or the referee’s decision, and the OJS will document the editor's decision in a log.

BACKUP & DISASTER RECOVERY, FORENSIC AUDITS, E-COM= MERCE, DIGITAL SECURITY OF CD, DVD, & MEDIA VIDEOS

Recent advances in computing, networking, storage, and information technology have enabled the collection and distribution of vast amounts of digital enterprise multimedia data in a variety of applications, such as forensic education and entertainment. This study focuses on environmental protection backup and disaster recover forensic audits and its e-commerce digital security of manufacturing CD and DVD media. The proliferation of digital enterprise multimedia data and its rich semantics = have created the needs for advanced techniques for in-depth content processing, analysis, indexing, learning, mining, searching, management, and retrieval = of classroom surveillance videos. We focus on International Digital enterpr= ise multimedia Data Engineering & Management issues, challenges, new theories, algorithms, technologies, system design, and implementation of classroom surveillance videos.

Digital enterprise multimedia Qos HD P2P RSS PTZ IP GSM Surveillance Cams Full Duplex POTS & Digital TV

The Digital enterprise multimedia systems, architecture, and applications are totally automated, these PTZ IP surveillance camera are part of the institutional security systems. At the same time they are also a Digital enterprise multimedia networking and QoS (Quality of Service), such as HD (= High Definition) video. It includes, but is not limited to, Peer-to-Peer (P2P) d= igital enterprise multimedia systems and streaming, so the public can surf these P= 2P cameras, without the traditional requirement of a central server. Not only = are these digital enterprise multimedia systems and streaming available to the public in real-time, these cameras podcast the archives using RSS (Real Sim= ple Syndication) algorithms. These cams facilitate pervasive and interactive di= gital enterprise multimedia systems; including remote mobile systems like cell ph= one wrist watch cameras controlling the PTZ IP GSM surveillance cams from the numeric key pad of the phone, with 2-way full duplex (enabling people to interrupt each other like on POTS (Plain Old Telephone System). It enables pervasive gaming, such = as classroom forensic mock trials and digital TV recording Hard Disk Drives (H= DD).

----- Insert Figure 1 about here -------------

This project includes Software development using digital enterprise multimedia techniques, such as Digital enterprise multimedia signal process= ing including audio, video, image processing, and coding that enables a device = to surf a website and dial a vanity toll-free number at a trigger of a video watcher, or web surfer, on an embedded URL toll-free number, on a video clip that they watch or download, etc.

This mock-trial gaming environment for uncooking the books provides for Visualization of a Virtual Reality, of a court of law, plaintiffs, defendan= ts, lawyers, expert witnesses, and others.

Face Recognition Technology Retrieves Media Base on Instructors Face Ima= ges

The Sony © PMB (Picture Motion Browser, free with the cameras) Digi= tal enterprise multimedia file systems automatically strips videos from removab= le media such as CDs, DVDs, Sony Memory Stick (MS), Secure Digital (SD) cards, stores them in a Face Recognition databases, indexing them based on the fac= e of the instructor, places their thumb nail images in a calendar, according to = the creation date and time, in their own folders, and retrieves them based on t= he face of the instructor.

Search by Shooting Date on Calendar Display

By selecting Calendar in image management, thumbnails of all photos and videos taken over the course of a year are displayed. Just search for pictures by month, date, and time, much like flipping through the pages= of a calendar (http:/= /vaioonline.sony.com/prod_info/software/picture_motion_browser/index.html= ). You can find your favorite instruc= tor's videos, just by recognizing their face photo on the calendar.

Find the Movie Scene You Want at a Glance

Multiple scenes from an imported movie are displayed as thumbn= ails of key scenes. You can smoothly search through lengthy footage for scenes t= hat you want to watch. Watch only the lectures that you missed or misunderstood, instead of having to watch what you already know. PMB is also equipped with Highlight Index, which automatically detects and displays highlights of mov= ies. This allows you to find specific action scenes - for example, with laughter= or cheering. It’s easy to search for the images you want using Filter by Faces, which hunts for the same face in photos and video images, and Scene Search, which locates specific scenes such as Landscapes, Portraits, and Smiles.

International Collaboration among Local Instructors Students and Remote Counter Parties

The US instructor uses Digital enterprise multimedia collaboration, with= the students in the classroom and outside the classroom, via Google Docs ©, and P2P file-sharing, SMS, MMS, Chat, Voice Mail Services, Broadcast Message, synchronous and asynchronous communication, Skype (VOIP) with remote students and foreign (China and India based) instructors assist= ants that outsources the real-time audio transcription/translation. These remote transcribers/translators listen to the Skype lecture and/or view it on the = IP PTZ Cam server, around the world. They transcribe and/translate the lecture, in real-time, on a court reporting machine, sending the output back into the classroom overla= ying it on the streaming video into the DVD-Bruner, and an additional free real-= time streaming website (USteam.TV) complying with ADA and GAAS (Generally Accept= ed Auditing Standards).

Automated Instant Journal Submission & Referee Process Initiation

This system automatically posts the lecture to the refereed journals for possible publication, with the agreement of the instructor and pending prop= er editing and acceptance of the referees. These journals, double blind refere= ed IT (Information Technology) Journal, secured, and public (unsecured) Journa= ls, such as ISIT (Information Systems & IT) Journal, & ITIS (Information Technology & IS) Journal (https://ejournals.library.miami.= edu/index.php/it/index, http://itisjournal.com/default.aspx, http://isitjournal.com/sitemap.aspx).

Automatic Upload of the Lecture Video DVD to the E-Commerce Video on Dem= and Site

Using Rich media enabled E-commerce, with a shopping card (ala kunaki.co= m) the DVD that the surveillance cameras burn in real-time during the class, is automatically uploaded to the WWW on demand DVD-Burner server. Applying computational intelligent networks, and algorithms that make it completely automated, all the instructor has to do is to press a button to start recording, insert an additional blank DVD when the current DVD is complete,= and finally press the stop recording button, and take out the newly burned DVD.=

Branding Video Banner Ad URL & Vanity Toll-free Telephone Number Hyperlinks

The Sony © PMB Intelligent digital enterprise multimedia content creation, distribution, and analysis software, integrated with VOIP Internet telephony and hypermedia technologies and systems branding the URL vanity t= oll-free telephone numbers (1(888) Fin-Stat.Com toll-free vanity number, that spells 1(888) 436-7828, its telephone number, and the URL with the same domain nam= e http://www.fin-stat.com). To further illustrate this let's l= ook at these names:

1(888) Fin-Stat.Com, with the theme of FINancial STATment COMpany

1(888) 436-7828, where F spells 4, i=3D3,n=3D6,S=3D7,8=3Dt,a=3D2,& 8= =3Dt, etc, and the domain name is:

Fin-Stat.com, which again is carrying the same theme as the vanity telep= hone number and the specialty of the described Expert Witness team, and the Expert-systems that they are developing.

This embedded banner on the videos allows surfers to click on it, while watching the video, on a computer, blu-ray DVD-Player, and on a mobile phon= e, triggering the software to dial the telephone number, and port the surfer to the advertized URL, if the device supports it. Such system draws sponsors, funds, and underwrites such projects. Such surveillance Digital enterprise multimedia security camera systems including digital watermark and encrypti= on provide services to Mobile Digital enterprise multimedia Systems such as ce= ll and land phones and VOIP Services.

Brand Management & Brand Development

Brand Management is a challenge for both practitioners and scholars. The objective of this study is simultaneously making significant contributions to knowledge of forensic accounting, teaching and practice, a= nd some product and brand issues, related to them.

This manuscripts offer meaningful implications and recommendations for practitioners, but also tries to be conceptually or theoretically sound and offer significant research findings or insights.   Our theory is that if the instructor and the institution teaching forensic accounting and auditing and using expensive instructional technologies branding issues may become very important from both an academic and a practical funding perspective.

This manuscripts report the findings of original research, the methodology and findings that should be scientifically defensible and presented clearly and to the extent that readers with limited backgrounds in research methods and statistical analyses are encouraged to = read the article, and learn something.

This research is a case analyses, of teaching forensic accounting and auditing to university students while repurposing it for practitioners and = academics (professors of accounting) for CPE (Continuing Professional Education). This manuscript tries to be though= t-provoking manuscripts that illustrates to the forensic expert witness teams, how to d= evelop a proper brand related to their area of specialty, in our case study it is Financial Statement Analysis (Fin-Stat.com).

International Real-time AV Transcription, Translation, Distribution & Advertising Underwriting

Further, we have an international perspective, in the sense that we are demonstrating some technologies. These technologies deal with Real-time AV Transcription (ADA complia= nt), Translation, Distribution & Advertising. The AV transcription lets an ADA (American with Disabilities Act) students and/or instructor to read the aud= io (for example) in the event that they are deaf, on a playing level field, compared to their counter parts that are not hearing impaired. The outsourced transcriber with li= sten to the lecture transcribe it in real-time back into the video camera, which will display it on a monitor along with the lecture, to be read by the view= ers, like closed caption TV. Likew= ise, the development of a brand-name such as 1(888) Fin-Stat.com, and its embedd= ed hyperlinked video banner, on the instruction videos, should help promote th= e brand name and underwrite and fund some of the costs.

The translation to multiple languages, such as English to Spanish, will = extend the contents to a more international audience, letting remote foreign instructors, students and practitioners participate from around the world.<= span style=3D'mso-spacerun:yes'> It is especially important in fore= nsic accounting where a lot of the trails lead to offshore locations. Much like the Bernard Madoff Ponzy Scheme case, whose operations extended well beyond the US, so do many other cases like the current tax evasion case related to the UBS investigation ("UBS Tax Crackdown Widens to Hong," Konghttp://online.w= sj.com/article/SB125047236827035711.html ). The fraud has become an international global market and therefore teaching and practicing has become an international global issue, with its international brand management and development.

Instructional Videos of Distance Blended Education Improve Retention, Performance & Financing

A forensic expert team is often trying to build and defen= d a growing market share. For this purpose they have to know how to value their brand name portfolio, human experts. In our case they hav= e to deal with multiple target marketing, including remote and local and domestic and foreign university students, as well as professional practitioners and academics (professors of accounting) learning to teach, practice, and or consult about forensic accounting, while earning CPE.

The elements of student retention for universities is very important, providing instructional videos of classroom instruction, along w= ith distance blended education in addition to the traditional teaching method c= an promote learning flexibility, raise instructors and students retention, whi= le improving their performance and financing.

Free Search Engine Optimization (SEO), Digital enterprise multimedia Editing, & Video Face Recognition Tools

It considers Multimodal Interaction, including Human Factors, such as student’s tendency to copy and distribute videos without paying for t= hem, and imbeds the ads to reward the publishers, authors, the developers and the sponsoring university organizations. We are using off the shelf Digital enterprise multimedia tools including authoring (StreamAuthor), analyzing (= SEO Google tools), editing (Panasonic DVD-Movie Album), and browsing (Sony PMB)= , to minimize the cost and approaching the marginal cost to zero. To see an exam= ple of the highest-ranking position of videos on Google, see how Google retriev= es the videos on the search of certain key words (http://video.google.com/videosea= rch?hl=3Den&q=3Dnets-expert&num=3D100#) as "Nets-Expert." D= r. A. Rushinek, and S. Rushinek, Ph.D.s occupy almost of the top 100 positions on this Google search, as of 10-28-2009.

The Demand for More Entertaining and Interesting Techn= ology in the Classroom

"The Demand for More Entertaining and Interesting Technology in the Classroom" is rising as editors are seeking articles about such topics. D. Larry Crumbley, Editor-In-Chief of the "Journal of Forensic & Investigat= ive Accounting (JFIA)" Calls for Short Papers for the Next Issue." du= ring the 2009 American Accounting Association (AAA) = Annual Meeting NY, NY. Monday August 3, 2009, retrieved 10-27-2009 (http://aa= ahq.org/fia/attachments/FIA-Newsletter-V1N2.pdf) is calling for such papers. This journal as well as= many other journal editors is looking for <= span style=3D'color:#333333;mso-fareast-language:ZH-TW'>instructional technology applications of International Digital enterprise multimedia Data Engineering and Management, 10-28-2009 retrieved from: http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Policy.htm .

Playing Games in the Accounting Classroom Cook the Boo= ks with Cops as Auditors

The authors describe "Playing Games in the Accoun= ting Classroom." In the games of the forensic accounting classroom, the ins= tructor splits the class into cops-auditors and robbers-accountants. The robbers-accountants "cook= the books," perpetrating a simulated fraud on the financial statements of a publically traded company, and the cops-auditors have to detect the fraud, = figure out the amounts and accounts, and suggest some action. The instructor alternates between the cops and robbers by flipping has hat, with the White side out the instructor plays the cops leader, and with the Black side out,= the instructor plays the robbers leader.

Mock Trials Playing Cops & Robbers, Counter Party Surveillance Video Repurposed for CPE

Using the Internet 2 technology in the classroom, the robbers groups take the publically available financial statement spreadshee= ts of a local company, and over or under state matching debit and credit accou= nts, such as a tax fraud. The robb= ers understate taxes, while overstating income, for example. The cops-auditors review the surveillance videos, which are recorded automatically from a remote PTZ IP = security surveillance camera outside the computer, and spyware from inside the computer. The students invite company executive, auditors, lawyers, & accountants to view and/or participate a mock trial during which together with the students they are u= sing Microsoft © PowerPoint & Excel (to be converted to test questions = for the next exam) playing the roles of expert witnesses, plaintiffs, defendant= s, judge, jury, cops and robbers, and the press media team which uploads the m= ock trial to Google © and/or YouTube © Video.

WHAT WORKS AND WHAT DOESN'T WORK?

What works is when the students know in advance this material will be in the upcoming test, and will determine their grade, and = the instructor confirms it by the midterm. What doesn't work is when the studen= ts think that it will not affect their grade.= Concerning, professional and practitioners, as well as university students, bring in guest speakers in various specialties, not only enhance = the class and making it more interesting, but make it also a bit easier for the instructor to teach.

Investigative Accounting Testimony Train the Trainer o= f the American Accounting Association

Rushinek, A. & Rushinek, S., (2009, August), have been conducting workshops for th= e AAA about: "IFRS (International Financial Reporting Standards) 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, & Computer Litigation Support, Effective Learning Strategies." Such workshops help accounting professor learn how to teach and practice forensic accounting.

AICPA's (American Institute of Certified Public Accoun= tants) Vision Project Framework

The AAA describes the workshops as follows: "Atte= nd this session to learn how to use a Group Learning - Teamwork teaching strat= egy to help teach specific elements of the selected core competencies that are included in the AICPA's (American Institute of Certified Public Accountants= ) Vision Project framework.

The Instructor Demonstrates Compliant Real-Time Audio/= Video Forensic Recording Audit

The instructor demonstrates 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 Focus= es on Investigative Accounting Testimony, & Computer Litigation Support. T= he Presenters, Avi Rushinek, University of Miami, and Sara Rushinek, University of Miami, describe it as follows: "Effective Learning Strategies (ELS) that repurposes stand-up traditional classroom instruction AV (Audio Video) surveillance recorded to a DVD, for real-time auditing, distance learning, = CPE courseware, as well as Tutor CDs and DVDs. As soon as the class is over, the instructor's PC uploads the AV session to Google Video, and to a WWW DVD-burner.[11]

Cell Phone Real Time Forensic Audit of Tele-Medicine o= n the World Wide Web (WWW)

Rushinek, A. & Rushinek, S., (2009, August) demonstrate and describe new technolog= y about "Cell Phone Real Time Forensic Audit of Tele-Medicine e-Bill Records o= ver the WWW AV IP Network Security Surveillance Reconnaissance PTZ (Pant, Tilt = and Zoom) Cam Systems, CCTV (Closed Circuit TV) & DVD-Recording: Repurposed Stand-Up Instructions for Distance or Blended Education and CPE, Emerging a= nd Innovative Research Session" As the Americ= an Accounting Association (AAA) describes on the website about the Annual Meet= ing NY, NY., Tuesday August 4, 2009, retrieved 10-27-2009 (http://aaahq.org/AM2009/Emerg= ing.cfm).

This is a study of cell phone real time auditing. To complement the traditional after-the-fact auditing, this case study deals w= ith real-time auditing. Meaning, that the auditor watches the activities in real-time. It is using the World Wide Web (WWW) internet instead of limiting the access to the intranet; adding profitable online distance learning.[12]

Health Care Fraud Prevention, Early Detection, Using a Network of Forensic IT Experts

Rushinek, A. & Rushinek, S., (2009, August) demonstrate and teach about "Heal= th Care Forensic Information Technology Networks of Expert (FITN) Witnesses Te= ams Researching Investigative Tax, Accounting and Auditing (FIA) Forecasts Arch= ives of Testimony, Assessment, Publishing, Teaching, Service, and WWW Multi-Media Consulting." As the American Accounting Association (AAA) Annual Meeting NY, NY described it on Tuesday August 4, 2= 009, retrieved 10-27-2009 (http://aaahq.org/AM2009/Emerging.cfm).

As the AAA describes it "Emerging and Innovative Research highlights promising Forensic IT (Information Technology) Networks= of Expert (FITN) Witnesses Research that focuses on Forensic Investigative Accounting and Auditing (FIA) research ideas. Authors describe their work in progress soliciting others to research it and help them.[13] To see an example of = such website of experts (http://drarush.web.officelive.com/default.aspx) checkout the database of FITN, Forensic Information Technology Network of Experts.

Mock Trial & Forensic Faculty WWW Marketplace, Jur= y, Judge and Attorneys

Some of the forensic accounting CPE workshops illustra= te the classroom technologies that the authors deploy in both teaching and practice following as some of such technologies:

[14]Rushinek, A. & Rushinek, S., (2008, August). "Mock= Trial & Forensic Faculty
WWW (World Wide Web) Marketplace, Jury, Judge & Attorneys — Court= room & Classroom Instructional Technology Research & Service" 2008 = American Accounting Association (AAA) Annual Meeting Anaheim, CA., CPE Session, Saturday, August 2, 2009, retrieved 10-27-2009

http= ://aaahq.org/AM2008/cpe/cpe02.htm

Accounting Education News Volume 36 Issue 2 • Co-Editors Gary J. Previts & Tracey E. Sutherland Published four times a year • 5717 Bessie Drive, Sarasota, FL 34233 • 941-921-7747 • aaahq.org The= Newsletter of the American Accounting Association

http://aaahq.org/pubs/AEN/2008/AM2008.pdf<= /p>
CPE #2 - Mock Trial & Forensic Faculty WWW Marketplace

Jury, Judge and Attorney= s – Accounting - Basic

To promote this sessi= on in the 2008 Annual Meeting Issue of

Accounting Education = News mailed to all AAA members note

that this is a hands-= on workshop dealing with: Unauthorized

Disclosure, Identity Theft, Money Laundering, Fraud

investigations, Office Accounting Cops & Robber Simulations,

Phony Sales & Fra= ud detections. Presenters: Avi and Sa= ra

Rushinek, University of Miami

CPE #11 - Role Play Fore= nsic Accounting, Auditing & Tax

Expert Witness: Providing Testimony and Computer

Litigation Support Teach= ing, Services, Research and

Development <= b>– Accounting – Basic
To promote this sessi= on note that this is a hands-on workshop

dealing with: WWW Net= work URL TCP/IP HTTP, stealth Data

Intelligence Office Accounting Information Systems Demos

“But-for/IfR= 21; Analytics Metrics Trap Door Trojan Horses, Spying

& Due Diligence E= nterprise Risk & Damage Assessment Market

Rates. Malpractice &a= mp; Business Valuation. Presenters: Avi and

Sara Rushinek, Univers= ity of Miami

The AAA reports on its web site the following: "The workshop deals with: E-Discovery Testimony, Accounting Corporate Information Unauthorized Disclosure, Identity Theft, Money Laundering, Fraud investigations, Office Accounting Cops & Robber Simulations, Phony Sales & Fraud detection= s, Spreadsheet Database Research Tracking, Digital Media Evidence CDs & DV= Ds, CYBER CRIME, Security ethical hacking anti-Virus controls, Cell Phones & PDAs Evidence, Trade Secrets Alleged Theft, Electronic Evidence Management. Threats Software & Hardware tool Integration Scenarios Deposition Preps, Jury Deliberation Litigation Arbitration & Mediation Industry Specific Academia, Hedge Fund, Government & Medical Shenanigans, Plagiarism, The= ft & Misrepresentation Controls Red-flags White-color Schemes, Scams Cons Crooks Drug & Human Trafficking Certification Qualification Monitor Confessions Boiler-Plate Rooms, Schemes, Counsels, Judges, & Lawyers Go= ne Wild (900)Sue-U2.com Foreign Offshore Banking, Tax Avoidance Evasion, & Wealth Management PI Family Divorce Real-estate Stock-Market Litigations Hi= red Guns Cross Examination Structured Settlements."
The AAA suggested some Advance Preparation, and communicating wi= th the instructor prior to the workshop to customize the workshop to the atten= ding audience:
"Email and or call presenters (arush@miami.edu, arushine@aol.com, (305) 666-7890) about cases, articles, issues, or any relevant suggestions and/or materials, and/or ideas for discussion and analysis during the works= hop to presenters. Dr. Avi Rushinek, University of Miami, Accounting Department, Jenkins 421, C. Gables, Fl, 33124 USA (Run)Air-Webs/Phone (Cell) U. Miami, = 5250 University Drive, C.I.S. Dept. Jenkins 421, C. Gables, Fl, 33124 (786)247-9327/7466 (Cell) Acc. Dept. 314 Jenkins, UM, Coral Gables, Fl, 331= 24, USA or 1205 Mariposa Ave. #208, Coral Gables, Fl, 33146." Furthermore, they provide addition= al websites for review, as follows:

http://www.onafree.com/default.aspx
http://drjd.net/default.aspx
http://dvdu.org/default.aspx
http://moax.org/default.aspx
http://www.webjobnet.com

Role Play Forensic Accounting, Auditing & Tax Expe= rt Witness: Providing Testimony

Rushinek, A. & Rushinek, S., (2008, August). "Role Play Forensic Accounting, Auditing & Tax Expert Witness: Providing Testimony and Computer Litigat= ion Support Teaching, Services, Research and Development" 2008 American Accounting Association (AAA) Annual Meeting Anaheim, CA., CPE Session, Saturday, August 2, 2009, retrieved 10-27-2009

http= ://aaahq.org/AM2008/cpe/cpe11.htm [15]

The AAA describes this CPE workshop as follows: "= The workshop deals with: Rogue Wireless Access Points, Internal Threat Manageme= nt, Vulnerability Exploits Web, Intrusion Detection, Eaves Dropping AV, Surveillance Recording Audit, On Demand Live Consulting, Internet Access Da= ta points, Consumer Electronics Gone Wild, IT (Information Technology) Governa= nce, Log Forensics Stealth Regulatory Compliance Audit Trails, Mobile Device Dig= ital Consumer Electronics Transcription Stenography, voice to text automation, C= ell Phone Video Cam Justice & Court TV Shows Camera Imaging Distribution, Lawsuit Incident Response, WWW Network URL TCP/IP HTTP, Stealth Data Intelligence Office Accounting Information Systems Demos "But-for/If&q= uot; Analytics Metrics Trap Door Trojan Horses, Spying & Due Diligence Enter= prise Risk & Damage Assessment Market Rates & Charges Malpractice & Business Valuation "Lost Profits" Board of Directors Litigation Service Confessions Acting Telling a Story Sound-byte Tips & Tricks Interrogate Terror Home-land Security Bribery Black-mail Corruption & W= here is the Money Laundering."

Using Wireless Cell Phone & Surveillance Technolog= y in the Forensic Accounting Classroom

Let's review how forensic accounting instructors can u= se some of the above technologies in the classroom. For example, the instructors can demonstrate "Wireless Access Points" buy sharing the classroom surveillance videos wirelessly with students in the class, letting them str= eam the media in real-time into their devices, and recording the in-coming video signal as it is displayed on their media player. This also demonstrates "AV (A= udio Video), Surveillance Recording," the students see how the camera situa= ted at the back of the class, can PTZ (Pant Tilt and Zoom) into their laptop showing the display on their screen."= The instructor can let students, with a cell phone and internet conn= ectivity; control the PTZ IP (Internet Protocol) surveillance camera, using the phone= as a remote control. That helps illustrate the technology of "Mobile Device Digital Consumer Electroni= cs Transcription Stenography." As the rem= ote transcribers in China or India listen to the lecture in real-time of the fr= ee VOIP (Voice over IP) Skype service. The transcribers type the lecture on a Transcription Stenography machine, which output the text, sending it back in real-time (UStream.TV free service) over the internet into the camera's AV stream to display over the streaming vide= o of the lecture (with a slight time delay) which the students view on their devices, laptops, PDAs, and cell phones.&n= bsp; The ADA students (hearing impaired without knowledge of sign languag= e) in the class read the transcripts, like close caption TV, in compliance with ADA regulations for universities, and can understand the ongoing lecture.

Clicking the Vanity Toll-free Telephone Number Link on= the WWW Network URL TCP/IP HTTP Demonstration Video Hyperlinks and a Forensic Practice Branding Strategy

To demonstrate the World Wide Web (WWW) technology the instructor can demonstrate the wireless university network connected to the= WWW, by investigating the search engine position of a URL (Universal Resource Locator) such as a forensic accounting web site, like Fin-Stat.com. The instructor can teach about, wh= ile demonstrating, TCP/IP (Transmission Control Protocol/Internet Protocol) and HTTP (Hyper Te= xt Transmission Protocol) and how surfers can click on the banner video with t= he ad of (888) Fin-Stat.com, and the phone of the PC (personal computer) tries= to dial the number and surf to the server at fin-stat.com, using the " WWW Network URL TCP/IP HTTP" technology.

How to Use New Med= ia and Technology to Repurpose Classroom Instruction for the Accounting and Busine= ss Educator

Rushinek, A. and R= ushinek, S. "Case studies from a litigator and an Expert Witness Point of View: How to Use New Media and Technology to Repurpose Classroom Instruction for the Accounting and Busine= ss Educator" 2008 International Fraud and Forensic Accounting Education Conference, May 9, 2008, Las Vegas, Nevada= [16]

<= /span>

This is a "Ca= se studies from a litigator and an Expert Witness Point of View" and from= the Las Vegas, Nevada casino hotel point of view. To illustrate a sophist= icated surveillance system that is closely tied to the revenues, we have picked the casino industry. Where we have set up a classroom, teaching accounting professors about forensic accounting and demonstrating the surveillance applications, in both the classroom and in reality. As the director of the surveillanc= e and security for the casino, as our guest speaker, we could illustrate the use = of surveillance cameras to audit, monitor and convict fraudsters, while at the same time record the lectures, and repurpose the videos for CPE.=

<= /span>

AAA Brands Imprint of Forensic Accounting on its Membe= rs Psyche - And Keep It There

Branding methods & technologies have been developi= ng recently with the advent of internet advertising. This is especially important in new areas of study, such as forensic accounting & IT (Information Technology). Even more so, fo= r the accounting profession, which is notoriously conservative, and includes the conservatism, as one of its pillars of GAAP (Generally Accepted Accounting Principles) and GAAS (Generally Accepted Auditing Standards)? Professional associations, such as the AAA develop branding strategies. They employ these strategies to im= print your brand firmly on the consumer psyche - and keep it there. In our case the consumers are acco= unting professors and accountants members in the AAA. By repetitively advertising these = CPE workshops, and writing about them over and over again in different combinat= ions and publications, they tend to imprint them in the psyche of the members. Notice how the AAA varies the form= at of the write-up about the following CPE workshops:

Rushinek, A. & Rushinek, S., (2007, August). " Audited Google Video Professors’ e-Store Podcasts: How-to Teach, Service and Research using WWW Assessment DVD of Microsoft® Office Accounting Technologies for the Wireless Classroom (Accounting)" 2007 American Accounting Association (AAA) Annual Meeting Chicago, Illinois, CPE Session, Saturday, August 2, 2009, retrieved 10-27-2009 Retrieved 10-30-2009, http://aaahq.org/AM2008/cpe/cpe11.htm [17]

= http://aaahq.org/pubs/AEN/2007/AM2007.pdf and

"CPE Session 3 8:00 AM – 11:00 AM

Audited Google Video Professors’ e-Store Podc= asts: How

to Teach, Service and Research using WWW Assessment=

DVD of Microsoft® Office Accounting Technologies for the<= /o:p>

Wireless Classroom (Accounting)

This session promotes effective teaching, service, and research

deploying new technologies to save time and raise

productivity. Entertaining and educating the participants, this

session is an interactive demonstration, discussions, and

analysis of the= issues involved in Audited Google Video

Professors̵= 7; e-Stores Podcasts and various distributions.

Presenters: Avi Rushinek, University of Miami; Sara Rushinek,

University of Miami. Sponsor: Teaching and Curriculum Section.

Audited Google Video Professors’ e-Store Podc= asts Teach, Service and Research DVD of Microsoft® Office Accounting Technologies for the Wirel= ess Classroom (Accounting)

The Audited Google Videos forensic case study descr= ibes a medical Professors’ e-Store Podcasts. In the podcasts the videos Teach d= octors how to conduct surgeries, service patients and Research new drugs. The videos are free, but their compression rate is too high to read the detailed blackboard writing. Therefore, the university produces= also high definition (HD) DVDs for CME (Continuing Medical Education) and sells them = at $500 a pop. The forensic acco= unting case study Riggs the books using Microsoft® Office Accounting Technologies for the Wirel= ess Classroom (Accounting), in which the university employees divert the univer= sities revenues into their own pocket, by setting up a competing e-store that coll= ect the money for the DVDs, sending unauthorized copies of the DVDs to the unsuspecting public of doctors. The instructor splits the class into cops and robbers. The robbers cook the university bo= oks, while creating their ghost company books on the university time and computers. The cops (auditors= ) are in the other half of the class, trying to figure out what the robbers are doing, document it, and bring the robbers to justice. Each group makes a presentation fo= cusing on effective teaching presentation, preventive and detective forensic audit controls and services, and research= ing deploying new technologies to save time and raise productivity. The case st= udy focuses on Entertaining and educating the participants. This session is an interactive demonstration, discussions, and analysis of the issues involved= in Audited Google Video

Professors̵= 7; e-Stores Podcasts, using wireless technology in the classroom, where the students Cops-Auditors penetrate the students Robber-Accounting Fraudsters, record their screen and keystrokes in real-time, uncooking their books and returning the money back to the universities coffer, while convicting the crooks. In the process, the s= ession covers various new media distributions, such as e-books, CDs, CD-RW, CD-R, DVD-R, DVD+R, downloadable digital media formats, such as MP3, MP4, MP5, MP= 6, AVI, MPEG, MOV, 3GP, PPT, XLS, PPTX, XLSX, DOC, DOCX, ASCII, XML, etc. The Presenters: Avi Rushinek, Univ= ersity of Miami; Sara Rushinek,

University of M= iami are Sponsored by the Teaching and Curriculum Section of the AAA.=

This CPE workshop about "Assessment CPE Video Podcasts and Blogs “Hands-On”:

Consult, Publish and Teach Forensic Auditing, Expert Witness Testimony and Microsoft® Office Accounting Computer Litigation Support (Specialized Knowledge & Applications)," demos the use of = IT in the forensic accounting classroom: Rushinek, A. & Rushinek, S., = (2007, August). "Assessment CPE Video Podcasts and Blogs “Hands-On”: Consult, Publish and Teach Foren= sic Auditing, Expert Witness Testimony and Microsoft® Office Accounting Computer Litigation Support" 2007 Amer= ican Accounting Association (AAA) Annual Meeting Chicago, Illinois, CPE Session, Saturday, August 2, 2009, retrieved 10-27-2009 Retrieved 10-30-2009, http://aaahq.org/pubs/AEN/2007/AM20= 07.pdf [18]

Assessment CPE Video Podcasts and Blogs “Hands-On”:

Consult, Publish and Teach Forensic Auditing, Exper= t

Witness Testimony and Microsoft® Office Account= ing

Computer Litigation Support (Specialized Knowledge = &

Applications)

Repurpose DVD-recorded lectures using new Blu-ray® & HDDVD<= /p>
® in the classroom and CPE, for the CPA, CMA, CIA,

CISA/M WWW certificate Preps. Demonstrate download of the

Microsoft Office Accounting and upload the lecture on iTunes

U®, Google Video® and You Tube®. Review test automation

compliance with NASBA, AACSB, COSO, Sarbanes-Oxley,

HIPAA, and Basel II. Presenters: Avi Rushinek, University of

Miami; Sara Rushinek, University of Miami. Sponsor: Teaching

and Curriculum Section."

<<<<<<<<<<<<<&l= t;<<<<<<<<<<<<<<<<<<&= lt;<<<<<<<<<<<<

Assessment CPE Video Podcasts and Blogs “Hands-On” Forensic Auditing of Expert

Witness Testimony and Computer Litigation Support (Specialized Knowledge & Applications)

Unlike the 1st session, the 2nd session is more advanced; targeting more experienced foren= sic accountants and auditors, and produced during the 2nd phase of the course. = It deals with the assessment aspects of CPE video podcasts and blogs= . It provides “hands-on” forensic auditing of expert<= /p>
witness testimony and computer litigation support, requiring specialized knowledge & applications, such as Microsoft Offic= e, and Microsoft Office Accounting or QuickBooks, and some VBA (Microsoft Visu= al BASIC for Applications programming languages). While demonstrating the technologi= es of Repurposed DVD-recorded lectures using= new Blu-ray® & HDDVD

® in the classroom for CPE, the instructor uses forensic materials for preparation of standardized tests such as, for the CPA (Certified Public Accountants®), CMA (Certified Management Accounts®), CIA (Certified Internal Auditors®),

CISA/M (Certifi= ed Information Systems Auditors/Managers®) and their WWW certificate Preps course providers.

Regarding assessment, testing, and automated test generation, and the instructors demonstrates how they automatically transcribe the lecture, parse the transcripts into an automated test bank, automatically generating quizzes a= nd tests to review the lecture and test the students, placing the classes' gra= des in an automatic grade book on a web server, just like the professional certification organizations above. The automatically generated tests and quizzes are in the Java Script programming language, so they can run on any device that has Java built-in = such as PCs, Servers (Lynx & Windows), Blu-ray DVD® Players, PDA, etc. The participant's blog and podcast= their teams work, sharing it with the rest of the class in a short presentation.<= span style=3D'mso-spacerun:yes'> The tests produced during the class provide the instructor with a test bank that can be used for the assessment= of the class.

Demonstrate download of the Microso= ft Office Accounting® and upload the lecture on iTunes U®, Google Video® and You Tube®. Review test automation compliance with NASBA, AACSB, COSO, Sarbanes-Oxley,<= o:p>

HIPAA, and Base= l III.

The Presenters,= Avi Rushinek, University of Miami and Sara Rushinek, University of Miami, Spons= ored by the AAA Teaching and Curriculum Section teaches forensic accounting professors computer technology for compliance testing of various regulations. Such regulations include, but are not limited to: NASBA, AACSB, COSO, Sarbanes-Oxley expert witness testimony, HIPAA, and Basel III, etc.   In general, all of the compl= iance audit software technology use similar approaches of a web portal based data= base (that runs also on a stand-alone PC) that collects all the compliance issue= s, classifying them into compliant and non-compliant items, generating a report about compliance remediation. For example, anti-fraud Sarbanes-Oxley expert witness instructor will let the students develop an interactive questionnaire using Microsoft SharePoint Server technology®, generating an online questionnaire rating and ranking non-compliance items.

As Rushinek and Rushinek (2005) descri= be in “What Makes Users Unhappy: Share-Point Team Services Web Se= rver Security”, ACM: UBIQUITY, Volume 6, Issue 2, February 2005. retrieved 10-31-2009 http://www.acm.org/ubiquity/views/v6i2_rushinek.html [19] their article. [20] Following are sample compliance assessment scoring surveys:

http://www.onafree.com/Lists/Microsoft= %20Office%20Accounting%20Survey%20Focus%20Group/NewForm.aspx?Source=3Dhttp%= 3A%2F%2Fwww%2Eonafree%2Ecom%2FLists%2FMicrosoft%2520Office%2520Accounting%2= 520Survey%2520Focus%2520Group%2Foverview%2Easpx

http://www.onaf= ree.com/InternalControlEval/1securepolicyvideo.htm

As one part of the class, the cops-auditor role, creat= e the survey in about 10 minutes, copying it from paper into the web server, the other participants, the robbers-fraudsters-accountants fill-in the survey, letting the cops-auditors find deficiencies in Sarbanes-Oxley anti-fraud in= compliance. Then, the expert witness team come= s in and produces court testimony to convict the crooks, by exporting the replie= s to the survey into Microsoft Excel, and explaining to the mock court how it violates proper internal controls and due diligent auditing principles. Importantly, for university professors, the hosting of SharePoint Team Serv= er Services is free for a month, so no funding issues interfere with using and teaching the technology during the course of the sessions, on a local host = with the free Evaluation package, or on a remote host inside or outside the university.

Finally, as the surveillance videos recording has ende= d, they are automatically archived and uploaded to social video websites for viewing. Such website include= but are not limited to: on iTunes U®, Google Video® and You Tube®.   = The Forensic Accounting instructor uses the videos to analyze the performance of the expert witnesses together with the session participants they highlight = the pros and cons of the court behavior of the experts, letting the experts exp= ress their views. In this activity= the participant learn about search engine optimization (SEO) of videos on the WWW. They learn how to garnis= h the top 100 positions, on Google Video®, using meta-tags, lecture transcription, video transcription, court-reporters techniques to index and search on the WWW and on court document databases.<= span style=3D'mso-spacerun:yes'> They learn how an expert witness c= an promote his brand on Google Video®, by monopolizing the top 100 videos on certain search key-wo= rd meta-tags, such as Nets-Expert (http://video.google.com/videosearch?hl=3Den&q=3Dnets-expert&n= um=3D100#). Bringing in real attorneys guest speakers, acting as themselves, judges, prosecutors, etc, they cross examine the experts, making it a very entertaining educational experience for all. =

Rushinek, A. & Rushinek, S., (2006, August). " Assessment Automation Software for Accounting, Teaching, and Recruiting Programs" 2006 Am= erican Accounting Association (AAA) Annual Meeting Washington D.C., CPE Session, Saturday, August 5, 2006, retrieved 10= -27-2009 Retrieved 10-30-2009, Accounting Education News, Volume 34, Issue No. 2, Annual Meeting 2006, August 6-9, Washington D.C. http://aaahq.org/pubs/AE= N/2006/AM2006.pdf http://aaahq.org/AM2006/c= pe/cpe01.htm

Assessment Automation Software for Accounting,

Teaching and Recruiting Programs

Assessment of accounting programs by national, international, or

regional organizations, and Recruiting Candidates lends itself to<= /p>
computer automation. Compliance with the EEOC and Sarbanes-

Oxley, as well as CPA, CMA, CIA, CISA/M Computer Preps target

Internet Publishing Video DVD/CD Recording, and web-casting or

multi-media streaming tools. Presenters: Avi Rushinek, University of<= /p>
Miami; Sara Rushinek, University of Miami. Sponsor: Teaching and=

Curriculum Section.

>>>>>>>>>>>>>&g= t;>>>>>>>>>>>>>>>>>>&= gt;>>>>>>>>>>>>

Rushinek, A. and Rushinek, S.”Litigation in Pe= nnzoil and the Petroleum Refining Industry: A Financial Ratio Automated Peer Review Analysis of Variance Internet Software Development” OIL, GAS & EN= ERGY QUARTERLY, Vol.47, No.1, September, 1998, 17-32.

Rushinek, A. and Rushinek, S.”Correlating Investors’ Preferences to Stock Characteristics: An Algorithm for Int= ernet Software Decision Support System Development in the Crude Oil & Refining Industry” OIL, GAS & ENERGY QUARTERLY, Vol. 48, No.1, September, 1999, 87-101.

Rushinek, A. and Rushinek, S. ”Oil & Gas Market, Sector & Company Relative Strength Congruity Trading Theory (MSCRSSCTT): An Internet Automation Approach Applied to Chevron Corporation’s Stocks” OIL, GAS & ENERGY QUARTERLY, Vol. 48, No.4, June, 2000, 671-682.=

Rushinek, A. and Rushinek, S. “Internet Fr= aud Auditing: A Simulated Health Care Industry Case Study”, JOURNAL OF FORENSIC ACCOUNTING, Vol. 1, No. 1, 125-234, 2000.

Rushinek, A. and Rushinek, S. “The Role of the Forensic Account= ant in Calculating the Damages Using the ‘But-if Analysis in a Case of Internet Day Trader & Online Broker Misconduct Litigation”, JOURN= AL OF FORENSIC ACCOUNTING, Vol. 1, No. 2, 241-250, 2001. http://www.rtedward= s.com/journals/JFA/contents.html<= /p>

Rushi= nek, A. and Rushinek, S. “E-Commerce Security Measures: Are They Worth It?= 221; ACM: UBIQUITY, Volume 3, issue 39, November 12, 2002 pp. 1-12.

Rushinek, = A. and Rushinek, S. “Short Selling Opportunity Cost Of Stock Market Losses Damages Software: Internet Mathematical Power, = Log, Polynomial, Exponential & Insider Trading Programs”, JOURNAL OF FORENSIC ACCOUNTING, (Accepted for Publication).

<= /o:p>

Rushinek, A.= and Rushinek, S. &quo= t;Forensic Audits of Stock Market Forecasts For Texaco & The International Oil and= Gas Industry & Financial Models for Online Broker Litigation", = OIL, GAS, & ENERGY QUARTERLY, Vol. 51, No. 4, June, 2003, 659-678.

Rushinek, A.= and Rushinek, S. “Automated Internet Trading Forecast Variance Analysis: An Oil and Gas Industry And BP Corporation Case Study”, OIL, GAS, & ENERGY QUARTERLY, Volume 52 Number 1 September 2003, 35-54.

Rus= hinek, A. and Rushinek S. “What Makes a Publisher Important? Maximization of Internet Citations Methodology”, ACM: UBIQUITY, Volume 4, Issue 12, May 13 - 19,= 2003.

Rushinek, A. and Rushinek S. “The University of DVD”, ACM: UBIQUITY, Volume 4, Issue 41, May 13 - 19, 2003.

Rushinek, A. and Rushinek, S. "Patents & Provisional Business Method Patent Application (PPA) Disclosure Document Program (DDP) For Building & Testing Quality Resear= ch Productivity Of Expert Witness Testimony & Computer Litigation Support = Of Trade Secrets & IP”, PRODUCTIVITY AND QUALITY MANAGEMENT FRONTIERS, Vol X (2004).

Rushinek, A. and Rushinek S. “What Makes Users Unhappy: Share-Point Team Services Web Server Security”, ACM: UBIQUIT= Y, Volume 6, Issue 2, February 2005.

Rushinek, A. and Rushinek S. “Internet Web Ser= ver Comparative Forecasting Sales Models: Reversed Accounting of Texaco Corp and The Oil & Gas Industry linear, Exponential, Power, Polynomial & Logarithmic Univariate Regressions”, OIL, GAS, & ENERGY QUARTERLY, Volume 54, No. 2, November 2005, 87-95

&nb= sp;

Mark Fri= edman, Avi Rushinek, Sara Rushinek “The Effect on Achievement of Using Emerg= ing Technology in the Managerial Accounting Course”, THE ACCOUNTING EDUCATORS' JOURNAL, Volume 16 (2006)

Rushinek, A. and Rushinek S. "An Automat= ed 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", OIL, GAS, & ENERGY QUARTERLY, Volume 56, No. 2, November 2007, 435-448.

Rushinek, A. and Rushinek S. "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 & DVD-Record= ing: Repurposed Stand-Up Instructions for Distance or Blended Education and CPE," 2009 AAA American Accounting Association, Annual Meet= ing Proceedings, August 1-5, 2009, New York, New York.

Rushinek, A. & Rushinek, S., (2= 009, August). "Cell Phone Real Time Fore= nsic Audit of Tele-Medicine e-Bill Records over the WWW AV IP Network Security Surveillance Reconnaissance PTZ Cam Systems, CCTV & DVD-Recording: Repurposed Stand-Up Instructions for Distance or Blended Education and CPE, Emerging and Innovative Research Session" 2009 American Accounting Association (AAA) Annual Meeting NY, NY., Tuesday August 4, 2009, retrieved 10-27-2009 http://aaahq.org/AM2009/Emerging.cfm

Rushinek, A. and Rushinek S. “Uncooking The Books From Toxic Paper Sub-Prime

Mortgages CDS And CSOS Mate= rial Misstatements Of The Financial Services Industry: Crisis Challenges And Counterparty Surveillance Of Collateralized Debt Obligations”, The International Journal of Economics and Accounting, Volume 1, No. 1/2, 2010, 138-160.

Rushinek, A. and Rushinek S. “Oil ETN Trading Rule Linear & Polynomial Daily Open & Close Regression Forecasts- An Automated Software Development- Exit Strategy And Automated Stop Rules”, Oil, Gas, & Energy Quarterly, June 2010, Volume 58, No. 4,683-698.

Rushinek, A. and Rushinek S. “Assessm= ent Automation Software For Accounting Of Domain Name Auctions, Forensic Audit Appraisal, ANOVA Of Price And Cost, ROI Univariate And Multivariate Linear Regression Forecasting Models”, International Journal of Managerial and Financial Accounting, accepted for publication, Issue 4, 2010.

Rushinek, A., Rushinek, S. and Stutz, J. &q= uot;An Automated Internet Analysis/Alert System For Employer Compliance With EEOC/= ADA Discrimination Regulations", accepted for publication in the Journa= l of Forensic and Investigative Accounting, September 2010.

Rushinek, A. and Rushinek S. "For= ensic-Free AV Surveillance Audit Podcasts For E-Competence Of Academics And Staff R= 11; Repurposed Traditional Instructions For Blended, Distance And Self-Study E-Learning To Maximize Lecture Capture ROI", International Journal of Continuing Engineering Education And Life-Long Learning, accepted for publication, Volume 20, 2010.

Rushinek, A. and Rushinek,= S. 'e-Collaboration Publishing Lecture Capt= ure Contents on the Internet Using Surveillance Technologies among University Administrators, Professors, Students, Auditors, A/V Security, Audio to Text Transcribers', American Accounting Association Annual Meeting 2010, San Francisco, CA., August 4, 2010.&= nbsp; Accessed 9/10/2010: http://aaahq.org/AM2010/Emerging.cfm

Rushinek, A. and Rushinek, S. “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,” American Accounting Association Annual Meeting 2010, San Francisco, CA., Aug= ust 4, 2010. http://aaa= hq.org/AM2010/abstract.cfm?submissionID=3D969

Rushinek, A., Rushinek, S., Stutz, J. “Auditing Employer Discriminat= ion Compliance Analysis/ Alert System and the Convergence of Forensic Expert in Accounting and Computing” Annual AAA Forensic and Investigative Accounti= ng Section Research Conference, Baton Rouge, LA. May 7 - 8, 2010. http://aaahq.org/mee= tings/2010FIA_program.htm

Rushinek, A., Rushinek, S., Stutz, J. “Automated Diversity Compliance real-time AV audit, network security, disaster planning, backup & recov= ery costs reduction sponsor ad funding, Ecommerce podcast revenues from digital media streaming” American Accounting Associa= tion Annual Meeting 2010, San Fran= cisco, CA., August 3= , 2010. Retrieved 10-10-10 http://aaahq.= org/AM2010/abstract.cfm?submissionID=3D1368<= /span>

Rushinek, A. and Rushinek, S. 'Assessment Automation Software for Accounting, Teaching, and Recruiting Programs: Ecommerce of Lecture Capture DVDs & VOD Casting WWW Methodology', American Accounting Association Annual Meeting 2010, San Francisco, CA. August 4, 2010.

Accessed 9/10/2010: http://aaahq.org/A= M2010/ELS01.cfm   http://aaahq.org/AM2010/Emerg= ing.cfm

Rushinek, A. and Rushinek, S. (2010j) 'Lect= ure Capture Cell Phone Forensic Audit of Business Continuity Contingency Planni= ng, Emergency Preparedness Response, Disaster & Backup Recovery Using AV Recordings Online via the World Wide Web', American Accounting Association AAA Annual Meeting 2010, San Francisco, CA., August 4, 2010. Ac= cessed 9/10/2010: http://aaahq.or= g/AM2010/Emerging.cfm

End = of References

]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]

Appendix:

Figures:

////////////////////////////////////////////////////////////////////////= /////////////////////////

Figure 1

Sample Pictures of New Technologies Used in the Classroom

Archos TV+ (250GB)

Description:

The ARCHOS TV+ is the first WiFi Digital Video Recorde= r that provides the easiest access to content, and the most advanced features of a= ny DVR today. ARCHOS TV+ combines a WiFi Media Player with a high-capacity DVR= for enjoying movies, music, photos, podcasts, Web video, the full Internet and = more right on your widescreen TV. With up to 250GB of

Figure 1. [Archos TV+ (250GB)]. (Adapted [© http://shopper.cnet.com= /digital-video-recorders-dvrs/archos-tv-250gb/4014-6474_9-32751294.html], [http://www.archos.com/p= roducts/gen_5/archos_tv/index.html?country=3Dau&lang=3Den]. Used with permission.).

\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\= \\\\\\\\\

Mobile Cell Phone Wristwatch w/ Bluetooth, MP3, Games, Camera

Image 1

ad Band Touch Screen Dual SIM Mobile Phone Watch (Lady Jaguar) [TLPDM-63= B]

ad Band Touch Screen Dual SIM Mobile Phone Watch (Lady Jaguar) [TLPDM-63= B]

Archos TV+ (250GB)

The W848 supports the four global standard GSM frequencies (850MHz, 900MHz, ... Onboard Slots/Buttons: Micro SD Card Slot, Mi= cro USB, Camera, Mini Numeric Key Pad .... 1PC D188i Tri-Band Wrist Watch Phone w/ Bluetooth, Camera, Card S= lot

Description:

Mobile Cell Phone Wristwatch Manufacturer Specificatio= ns

GSM Compatibility: 900MHz, 1800MHz, 1900MHz

Screen: 1.3 inch TFT LCD Touch Screen

Screen Resolution: 128x160

Screen Palette: 260,000 Colors

Bluetooth Profiles: Hands-free and Headset and A2DP (l= isten to music over Bluetooth!)

Digital enterprise multimedia:
- Camera: Still 128x160, Video 128x104
- Movie Formats: MPEG4 (AVI), 3GP with audio
- Music Sound Formats: MP3, WMA, WAV, AMR
- Voice Recording: AMR

Cell Phone Menu: Phonebook, Messages, Call History, Settings, Digital enterprise multimedia, Games, Profiles, Organizer, Servic= es

Support for GPRS and WAP

Languages: English, French, Spanish, Portuguese, Itali= an, Turkish, Arabic, Chinese

Storage: Trans Flash/MicroSD card up to 2GB (1GB inclu= ded)

Power Source: 3.7 Volt Li Ion Battery, USB Charging and Separate Battery Charger

Dimension: 50x17x45mm (LxWxD) Watch Face, 250mm Length= with Strap

Bluetooth Headset Support: Version 1.2, Class 2 (10 Me= ters)

Profiles: Headset, Hands-free, A2DP

Battery Life:
- Talk Time: Up to 3 hrs
- Music Play: Up to 12 hrs
- Stand By: Up to 25 hrs

Dimensions: 53.6x25.5x23.6mm (Main Body)

Figure 2. [Mobile Cell Phone Wristwatch w/ Bluetooth, = MP3, Games, Camera] (Adapted [©http://ep.yimg.com/ca/I= /yhst-35059533983997_2077_936835], [http://www.ecrater.com/= product.php?pid=3D5608734#]. Used with permission.).

Image 2

1.3 Mpx Unlocked Tri-Band Wrist Watch GSM Cell phone with Camera, Video, MP3, MP4 player, Sound recorder and more. 1.3-inch Color TFT LCD touch scre= en

http://www.amazon.com/gp/customer-media/product-gallery/B001D53RVA/ref= =3Dcm_ciu_pdp_images_0?ie=3DUTF8&index=3D0

Image 3

Super Cool Mobi= le Phone Wrist Watch [CVSL-700]

http://chinamp3= .en.ec21.com/GSM_Mobile_Phone_Wrist_Watch--2838843_2838852.html<= /p>
Image 4

[CVSL-M5= 1] At a Glance...<= /strong>

Quadband

On board camera

MP3 + MP4 Player

NOTE: This product is compatible with GSM at the four frequencies of 850MHz, 900M= Hz, 1800MHz, and 1900MHz. This can be used throughout the world.

Image 5

$135.74 x1 =3D $135.74

http://www.chin= avasion.com/product_info.php/pName/quad-band-cell-phone-watch-touch-screen-= bluetooth-watch/

Manufacturer Specifications

Main Functions: Digital cell phone watch with touch sc= reen display and Bluetooth earpiece

Additional Functions: Portable Media Player

GSM Compatibility: Quad-band 850MHz, 900MHz, 1800MHz, 1900MHz

Display: 1.5 inch TFT Touch Screen, 128 x 160 pixels w= ith 260,000 Colors

Memory: 1GB TF/microSD Card included (expandable to 2G= B)

Color: Black with platinum metal face

GPRS Support: YES

Mobile internet: YES - WAP, Email (if supported by your network data plan)

Bluetooth Type: MTK BT DEVICE

Bluetooth Profiles: Hands-free, Headset, A2DP, AVRCP, = FTP, SPP, DUN, OPP

SIM Card Slot: YES - 1

Call Settings: Speed Dial, Call Waiting, and Call Dive= rt, Call Barring, Auto Redial, Fixed Dial

Built-In MIC: YES

Messaging Types: SMS, MMS, Email (EMS), Voicemail

Power Source: Rechargeable Li-ion Battery (2 included)=

Battery Life:
- Talk Time: Up to 2.5 hours
- Music Play: Up to 8 hours
- Stand By: Up to 120 hours (depending on usage mix)

Languages: English, French, Spanish, Portuguese, Itali= an, German, Arabic, Chinese (simplified), Chinese (traditional)

Dimensions: Watch Face Only - 165mm x 45mm x 17mm (L x= W x D); Strap - Adjustable one-size-fits-all

Manufacturer Ref: W59Z0340NLDM

Digital enterprise multimedia:

Still Camera
- Resolution: 1280x1024, 640x480, 320x240, 160x120, 128x160
- Image Quality (compression): High, Normal, Low
- Snapshot Options: Digital Zoom, Timer, Continuous Shot, Scene Mode= s
- Picture Settings: Effects, White Balance, Add Frame
- EV: 8 steps (+4 to -4)
- Banding: 50Hz, 60Hz

Video Camera
- Resolution: 176x144
- Capture Format: MPEG4
- Video Quality (compression): High, Normal, Low
- Video Settings: Digital Zoom, Effects, White Balance, Scene Modes =
- Recording Settings: Recording Timer, File Size Limit Option, Record Audio OFF/ON
- EV: 8 steps (+4 to -4)
- Banding: 50Hz, 60Hz

Video Player: Yes

Video Player Extras: pair with Bluetooth, portrait or landscape display, snapshot from video

Audio Player: Yes

Audio Player Extras: pair with Bluetooth, shuffle play, repeat play, equalizer

Sound/Voice Recorder: YES

Viewing and Listening Formats
- Video Formats: MPEG4 (AVI), 3GP
- Picture Formats: JPEG, BMP, GIF
- Music and Sound Formats: MP3, WAV, AMR, and AWB

Product Notes

This is an unlocked cell phone; feel free to use it wi= th your favorite network provider

Messaging Types: SMS, MMS, Email (EMS), Voicemail

Pre-loaded software tools include; Calendar, To Do Lis= t, Calculator, Alarm, World Clock, E-Book Reader, Bluetooth Manager, User Prof= ile Manager

Contact Manager with multiple media association option= s

Built-in stereo speakers

Has energy saving profile mode - extend your standby t= ime to 150 hours

Resellers, alternate titles for this product can inclu= de; Cell phone watch, Digital enterprise multimedia MP3/MP4 watch, Mobile phone wrist watch

Package Contents

Model CVSCX-9303 Cell Phone Watch

Bluetooth clip with stereo earphones and built-in MIC<= /p>
1GB MicroSD Card

2x Rechargeable Li-ion Battery (700mAh)

USB Cable - for Bluetooth clip

USB Cable - for watch

Power Adapter (110-240V 50/60Hz)

Extra-soft Cleaning Cloth

Stylus

User Manual - English

Image 6

The Jaguar merges communication and music entertainment into one superb wrist watch cell phone. Coming with two SIM c= ard slots, a micro SD card slot with a 1GB card and a key pad make operating th= is all black and stylish cell phone watch easy and fun. The Jaguar= is a newly designed mobile phone watch that has been enhanced with customer re= quested features such as 4-band GSM and a numeric keypad to make this the best digi= tal wrist watch mobile phone on the market today!

The Jaguar supports the four global standard GSM frequenci= es (850MHz, 900MHz, 1800MHz, 1900MHz) so you can be confident that it will work anywhere around the world. This cell phone watch comes fully unlocked, mean= ing you can you use it with the network of your choice. Let's not forget, this = is still a fully functioning digital watch with time, date and day display with programmable alarms and to do lists for keeping you on schedule and in style.

The W840 (a.k.a. Jaguar) is built with onboard speake= rs that lets you hear your callers voice loud and clear. The touch screen interface comes with touch sensitive icons and is carefully calibrated to h= elp make navigating through this mobile phone watch fast and efficient. The Jag= uar is provided with a Bluetooth headset and a pair of earphones along with two high capacity lithium-ion rechargeable batteries, making this a complete co= mmunication tool for use as soon as you open the box.

This magnificent combo cell phone and wrist watch is available for single a= nd bulk purchases. Get yours today and an incredible factory direct wholesale price from the leaders in wholesale electronics, GadgetGreats.

Primary Function: Mobile Phone Watch

Menu Options: Phone Book, Messages, Call Center, File Explorer, Music, Camera, Video Recorder, Video Player, Fun & Games, Internet, Digital enterprise multimedia, Extra, Settings, User Profiles, Organizer, Bluetooth

Screen Type: Touch Screen

Screen Size: 1.5 Inches

Memory: 1 GB TF card included

Color: Black

Battery Life:
- Talk Time: Up to 2.5 hours
- Stand By: Up to 150 hours

Bluetooth: Yes

Services:
- WAP: Yes (If supported by your data plan)
- Data Account: GSM Data, GPRS

Onboard Slots/Buttons: Micro SD Card Slot, Micro USB, Camera, Mini Numeric Key Pad, Speakers, MIC, Power, Stylus, SIM Card Slots = x 2, UP/Down Touch Key, Call Button Touch Key, Drop Call Button Touch Key, Exit Button Touch Key, OK Button

Primary Functions:
- Phone Book: Quick Search, Search Contact, Add New Contact Copy All, Delet= e, Caller Groups, Extra Number Settings, Caller Picture, Caller Ring tone = ;
- Messages: SMS, MMS, Chat, Voice Mail Server, Broadcast Message
- Call Center: SIM1/2 Caller Settings, Auto Redial, Speed Re-dial, IP Dial, Call History
- File Manager: Access Phone or Micro SD Card Memory
- Services: WAP, Interactive, DATA Account
- Digital enterprise multimedia: Sound Recorder, Image Viewer, FM Radio&nbs= p;
- Settings: Dual SIM Settings, Pen Calibration, Phone Setup, Network Setup, Security Setup, Sound Effect
- Phone Setup: Language, Display, Greeting text, Date and Time, Hand Writin= g, UART Setup
- User Profile: General Meeting, Outdoor, Indoor, Headset, Bluetooth <= br> - Bluetooth: Power, Inquiry Device, My Device, Active Device, Settings = ;
- Organizer: Time & Date, Schedule Power ON/OFF, Calendar, TO List, Ala= rm, World Clock

Model W840

Bluetooth Head Set

Earphones

USB Cable

Rechargeable Lithium Battery x2

Power Adapter 110-260 Volts

User Manual English

Bluetooth Headset User Manual English

Bibliography

Shiguo Lian, and, Frank Y. Shin, "Call for paper," International Journal of Digital enterprise multimedia Intelligence and Security (IJ= MIS) ISSN (Online): 2042-3470 - ISSN (Print): 2042-3462, Retrieved 10-6-2010: http://www.inderscience= .com/browse/index.php?journalID=3D359

Pingyu Jiang, = "International Journal of Digital Enterprise Technology (IJDET)" ISSN (Online): 1756-2562 - ISSN (Print): 1756-2554, retrieved 10-13-10:

ht= tp://www.inderscience.com/browse/index.php?journalID=3D298