F:\_Papers\_MultiMedia

10-6-10_Wed_mht_Multimedia_Intelligence_Se= curity_of_Forensic_Investigative_Accoun= ting_Classroom_Technology_Podcast

Multimedia Intelli= gence And Security of Forensic and Investigative Accounting Classroom Technology Podcast

<= /span>

Abstract

Recently international refereed research journal are trying to integr= ate the disciplines of intelligent computing, information security, biometrics, multimedia processing, communication and applications into a cohesive framework, as some 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 demonstrate the integration of Multimedia Intelligence and Security Audit with Forensic Accounting courses. Adding the multimedia into Expert Systems (ES), it describes how to adopt multimedia intelligence in security related applications, such as forensic audit teaching and practice. = This study provides a vehicle to help professionals, academics, researchers and policy makers, working in the field of multimedia data processing, manageme= nt, 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 t= hat reviews technical aspects of case studies and AV conferences about special Issues devoted to importance of multimedia intelligence repurposed security survei= llance IP systems for forensic audit instructions and practice.<= /p>

Introduction

This case study deals with multimedia proces= sing and content understanding. Ho= w can professors help students understand the content of the IP surveillance came= ra output, while the security and audit infrastructure of a university uses the same real-time streams and archives for surveillance and campus security purposes, while sharing the cost and producing additional revenues? Using t= he multimedia data mining methodology students can retrieve lecture captured for exam preparation and deficiency remediation.&nb= sp; Using multimedia e-communication (Electronic communication) remote u= sers 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/mobile multimedia (m-multimedia) sharing from a portable tablet or a Personal Digi= tal Assistant (PDA) device, and even a camera, cell-phone wrist watch. Using an intelligent multimedia interface, a cell phone users, uses the numeric telephone keypad, as a remo= te PTZ control for the cameras. Pres= sing the numeric key of 3, pants the camera to the left, for example, pressing t= he key of 6, pants the camera to the right, etc.

Using intelligent 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 bi= ological/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 multimedia analysis, a forensic auditor can monitor such activities in real-time provided supervision, and error controls. Likewise, the multimedia database management system, integrated into an innovative multimedia systems or devi= ces, services forensic auditors, acting as expert witnesses providing expert wit= ness testimony and computer litigation support.

To promote multimedia content security, and multimedia copy detection along with multimedia copyright protection, the system embeds the sponsors Universal Resource Locator (URL) domain name and vanity telephone number in every frame. This h= elps maintain the Digital Rights Management (DRM) system. It provides for object detection a= nd 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 multimedia content, and further customize the content.<= span style=3D'mso-spacerun:yes'> For example, for a student that ta= kes a test online, the system can identifies the questions that the student misse= d, and stream only the clips that describe this specific topic, excluding the remainder of the content. Thi= s way the system avoids inundating the user, with irrelevant content. Likewise, for crime detection base= d on multimedia analysis, the system uses the users IP to track a variety of violations, including but not limited to homeland security based on multime= dia analysis such as 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 multimedia social networks

10-31= -9_Th_9.40am_AH_FORENSIC & INVESTIGATIVE ACCOUNTING CLASSROOM TECHNOLOGY PODCAST

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 Multimedia technologies for integrating the PowerPoint slides, a surveillance video camera, and a CD/DVD burner, the instructor of Forensic & Investigative Accounting uses technology in th= e classroom. The instructor also demonstrates h= ow 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 Syndi= cation) 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 Journal 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 the editor for language and/or format deficiencies. Giving the editor a review period of several we= eks, and the author the opportunity to revise the manuscript and 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, disapprove, or make other suggestions, after the author has had a chance to revise, and re-revise the article. The cycle repeats it= self 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 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 secu= rity of manufacturing CD and DVD media. The proliferation of 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 Multimedia Data Engineering & Management issues, challenges, new theories, algorithms, technologies, system design, and implementation of classroom surveillance videos.

Multimedia Qos HD P2P RSS PTZ IP GSM Surveillance Cams= Full Duplex POTS & Digital TV

The 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 Multimedia networking and QoS (Quality of Service), such as HD (High Definition) video. It includes, = but is not limited to, Peer-to-Peer (P2P) multimedia systems and streaming, so = the public can surf these P2P cameras, without the traditional requirement of a central server. Not only are these multimedia systems and streaming availab= le to the public in real-time, these cameras podcast the archives using RSS (R= eal Simple Syndication) algorithms. These cams facilitate pervasive and interac= tive multimedia systems; including remote mobile systems like cell phone wrist w= atch cameras controlling the PTZ IP GSM surveillance cams from the numeric key p= ad of the phone, with 2-way full duplex (enabling people to interrupt each oth= er like on POTS (Plain Old Telephone System).= It enables pervasive gaming, such as classroom forensic mock trials = and digital TV recording Hard Disk Drives (HDD).

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

This project includes Software development using multimedia techniques, = such as Multimedia signal processing including audio, video, image processing, a= nd 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, defendants, 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) Mult= imedia file systems automatically strips videos from removable media such as CDs, DVDs, Sony Memory Stick (MS), Secure Digital (SD) cards, stores them in a F= ace Recognition databases, indexing them based on the face 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 the 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 W= ant at a Glance

Multiple scenes from an imported mo= vie are displayed as thumbnails of key scenes. You can smoothly search through lengthy footage for scenes that you want to watch. Watch only the lectures = that you missed or misunderstood, instead of having to watch what you already kn= ow. PMB is also equipped with Highlight Index, which automatically detects and displays highlights of movies. This allows you to find specific action scen= es - 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 pho= tos and video images, and Scene Search, which locates specific scenes such as <= /span>Landscapes, Portraits, and Smiles.

International Collaboration Among Local Instructors Students and Remote Counter Parties

The US instructor uses 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 multimedia content creation, distributio= n, and analysis software, integrated with VOIP Internet telephony and hypermed= ia technologies and systems branding the URL vanity toll-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 name 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 Multimedia security camera systems including digital watermark and encryption provides services= to Mobile Multimedia Systems such as cell and land phones and VOIP Services. <= o:p>

Brand Management & Brand Development

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

Editorial criteria<= /o:p>

this manuscripts offer me= aningful 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 audi= ting and using expensive instructional technologies branding issues may become v= ery important from both an academic and a practical funding perspective.

This manuscripts rep= ort 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 analys= es are encouraged to read the article, and learn something.<= /p>

This research is a case a= nalyses, of teaching forensic accounting and auditing to university students while repurposing it for practitioners and academics (professors of accounting) f= or CPE (Continuing Professional Education).&n= bsp; This manuscript tries to be thought-provoking manuscripts that illustrates to the forensic expert witness teams, how to develop a proper b= rand related to their area of specialty, in our case study it is Financial State= ment Analysis (Fin-Stat.com).

<= /p>

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

Further, we have an inter= national perspective, in the sense that we are demonstrating some technologies. These technologies deal with Real-= time AV Transcription (ADA compliant), Translation, Distribution & Advertising. The AV transcrip= tion lets an ADA (American with Disabilities Act) students and/or instructor to = read the audio (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.

<= /p>

The translation to multip= le languages, such as English to Spanish, will extend the contents to a more i= nternational audience, letting remote foreign instructors, students and practitioners participate from around the world. It is especially important in forensic 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 ev= asion case related to the UBS investigation ("UBS Tax Crackdown Widens to Hong," Konghttp://online.wsj.com/article/SB= 125047236827035711.html ). The fraud has become an international global market and therefore teaching and practicing has becom= e an international global issue, with its international brand management and development.

Instructional Videos of D= istance Blended Education Improve Retention, Performance & Financing

A forensic= expert team is often trying to build and defend a growing market share. For this purpose they have to know= how to value their brand name portfolio, human experts. In our case they have to deal with multiple target marketing, including remote and local and domestic and fore= ign 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 elemen= ts of student retention for universities is very important, providing instructional video= s of classroom instruction, along with distance blended education in addition to= the traditional teaching method can promote learning flexibility, raise instruc= tors and students retention, while improving their performance and financing.

Free Search Engine Optimization (SEO), Multimedia Editing, & Video F= ace 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 Multimedia tools including authoring (StreamAuthor), analyzing (SEO Google tools), edi= ting (Panasonic DVD-Movie Album), and browsing (Sony PMB), to minimize the cost = and approaching the marginal cost to zero. To see an example of the highest-ran= king position of videos on Google, see how Google retrieves the videos on the se= arch 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 edit= ors is looking for instructional technology applications of International 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 instructor 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 surve= illance videos, which are recorded automatically from a remote PTZ IP security surv= eillance camera outside the computer, and spyware from inside the computer. The students invite company execut= ive, auditors, lawyers, & accountants to view and/or participate a mock trial during which together with the students they are using Microsoft © Pow= erPoint & Excel (to be converted to test questions for the next exam) playing t= he roles of expert witnesses, plaintiffs, defendants, judge, jury, cops and robbers, and the press media team which uploads the mock trial to Google &c= opy; 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 enhances= the class and making it more interesting, but makes it also a bit easier for th= e 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, th= e instructor's PC uploads the AV session to Google Video, and to a WWW DVD-burner.[2]

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 technology about "Cell Phone Real Time Forensic Audit of Tele-Medicine e-Bill Rec= ords over the WWW AV IP Network Security Surveillance Reconnaissance PTZ (Pant, = Tilt and Zoom) Cam Systems, CCTV (Closed Circuit TV) & DVD-Recording: Repurp= osed 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/Emerging.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.[3]

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/Emerg= ing.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.[4] To see an example of s= uch 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:

[5]= 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<= o: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 Enterprise 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 Con= fessions Boiler-Plate Rooms, Schemes, Counsels, Judges, & Lawyers Gone Wild (900)Sue-U2.com Foreign Offshore Banking, Tax Avoidance Evasion, & Weal= th Management PI Family Divorce Real-estate Stock-Market Litigations Hired 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 [6]

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 Enterprise Risk & Damage Assessment Market Rates & Charges Malpract= ice & Business Valuation "Lost Profits" Board of Directors Litiga= tion 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 remote transcribers in China or India listen to the lecture in real-tim= e of the free 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 video of the lecture (with a slight ti= me delay) which the students view on their devices, laptops, PDAs, and cell phones. The ADA students (hea= ring impaired without knowledge of sign language) in the class read the transcri= pts, 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 Pract= ice 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 Resour= ce 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

<= /span>

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= [7]

<= /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 Bra= nds Imprint of Forensic Accounting on its Members Psyche - And Keep It There

&n= bsp;

Brandin= g methods & technologies have been developing recently with the advent of internet advertising. This is especial= ly important in new areas of study, such as forensic accounting & IT (Information Technology). Eve= n more so, for 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)? Pr= ofessional 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:

&n= bsp;

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 [8]

= 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 accounting case study Riggs the books using Microsoft® Office Accounting Technologies for the Wireless Classroom (Accounting), in which the universi= ty employees divert the universities revenues into their own pocket, by settin= g up a competing e-store that collect the money for the DVDs, sending unauthoriz= ed copies of the DVDs to the unsuspecting public of doctors. The instructor splits the class in= to cops and robbers. The robbers= cook the university books, 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 wh= at the robbers are doing, document it, and bring the robbers to justice. Each group makes a presentation fo= cusing on effective teaching presentation, prev= entive and detective forensic audit controls and services, and researching deployi= ng new technologies to save time and raise productivity. The case study focuse= s 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 [9]

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&= reg;),

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

Regarding asses= sment, 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 and tests to review t= he lecture and test the students, placing the classes' grades in an automatic = grade book on a web server, just like the professional certification organizations above. The automatically gene= rated 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 & Windo= ws), 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.= The tests produced during the class provide the instructor with a te= st 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 compli= ance 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 Se= rver 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 Server Security”, ACM: UBIQUITY, Volume 6, Issue 2, February 2005. retrieved 10-31-2009 http://www.acm.org/ubiquity/views/v6i2= _rushinek.html [10] their article. [11] 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. Imp= ortantly, for university professors, the hosting of SharePoint Team Server 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&num=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 & ENERGY QUARTERLY, V= ol.47, No.1, September, 1998, 17-32.

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

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 Fraud Auditing: A Simul= ated 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.rtedwards.com/journals/JFA/contents.html=

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)

&nb= sp;

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.

Published proceedings:
Deci, E. L., & Ryan, R. M. (1991). A motivational approach to self: Integration in personality. In R. Dienstbier (Ed.), Nebraska Symposium on Motivation: Vol. 38. Perspectives on motivation (pp. 237-288). Lincoln: University of Nebraska Press.

Unpublished doctoral dissertation or master’s thesis:
Wilfley, D. (1989). Interpersonal analyses of bulimia: Normal-weight and obese. Unpublished doctoral dissertation, University of Missouri, Colum= bia.

A presented paper:
Lanktree, C., & Briere, J. (1991, January). Early data on the Trauma Symptom Checklist for Children (TSC-C). Paper presented at the meeting = of the American Professional Society on the Abuse of Children, San Diego, CA.<= o:p>

Web site:
VandenBos, G., Knapp, S., & Doe, J. (2001). Role of reference elements = in the selection of resources by psychology undergraduates. Journal of Bibliographic Research, 5, 117-123. Retrieved October 13, 2001, from http://jbr.org/articles.html

Horwood, R. M. 2000. Corporate Reorganizations,= 52-3rd Tax Mgmt. Portfolio (B= NA), at A-25.

Sample Entries for Legislative Sources

An Internal Revenue Code Section: I.R.C. §61.

An enacted bill: H.R. 3838, 99th Cong., 2d Sess. (1986) (enacted).

Congressional committee report: H.R. Rep. No. 1043, 99= th Cong., 2d Sess.11 (198= 5), 1985-1

C.B. 412.

Congressional hearing: Senate Hearings before the Comm= ittee on Finance on Tax Reform

Proposal-1, 99th Cong., 1st Sess. 3 (1985) (Sta= tement of Sen. Chafee).

Sample Entries for Administrative Sources

Treas. Reg. §1.162-4(a).

Rev. Rul. 83-137, 1983-2 C.B. 41.

Rev. Proc. 85-37, 1985-2 C.B. 66.

T.D. 7522, 1978-1 C.B. 59.

Priv. Ltr. Rul. 91-10-003 (March 15, 1991).=

Tech. Adv. Mem. 85-04-005 (September 18, 1985).

I.R.S. Notice 89-29, 1989-1 C.B. 33.

Sample Entries for Judicial Sources

United State Supreme Court opinion: United States v. Mitchell, 403 U.S. 190 (1971).

Regular Tax Court opinion: Pope v. Commissioner= , 114 T.C. 789 (2000).

Memorandum Tax Court opinion: Brown v. Commissioner= , 65 T.C.M. (CCH) 666 (1983),

T.C.M. (RIA) 93.039.

Circuit Court of Appeals opinion: White v. Commissi= oner, 32 F.3d 108 (CA-6 2000).

United States District Court opinion: Grey v. United States, 222 F. Supp. 109 (M.D. Georgia,

1955).

Court of Federal Claims opinion: Green v. United St= ates, 405 F.2d 890 (Fed.CI. 1993

Appendix:

Figures:

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

Figure 1

Sample Pictures of New Technologies Used in the Classroom

3D32751294-2-200-SD-2 3D32751294-2-200-RMT-4 3D32751294-2-200-BK-3

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

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!)

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, Se= ttings, Multimedia, Games, Profiles, Organizer, Services

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.).

3D9E-SDWristPhoneCameraWatch-TriBand4GigMicro

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

<= !--[if gte vml 1]> <= !--[if gte vml 1]>

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

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

China Vision

<= !--[if gte vml 1]> = <= !--[if gte vml 1]> <= !--[if gte vml 1]>

<= !--[if gte vml 1]> <= !--[if gte vml 1]> <= !--[if gte vml 1]>

Quadband Cell phone Wrist Watch in Gold Color with Leath= er Straps

[CVSL-M51] At a Glance...

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.

http://chinamp3.en.ec21.com/Mobi= le_Phone_Quadband_Cell_Phone--2838843_3750692.html

<= !--[if gte vml 1]>

<= /p>

<= !--[if gte vml 1]> <= !--[if gte vml 1]> <= !--[if gte vml 1]>

<= /p>

$135.74 x1 =3D $13= 5.74

<= /p>

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

Manufac= turer Specifications

Main Fu= nctions: Digital cell phone watch with touch screen display and Bluetooth earpiece

Additio= nal Functions: Portable Media Player

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

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

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

Color: = Black with platinum metal face

GPRS Su= pport: YES

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

Bluetoo= th Type: MTK BT DEVICE

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

SIM Car= d Slot: YES - 1

Call Se= ttings: Speed Dial, Call Waiting, and Call Divert, Call Barring, Auto Redial, Fixed Dial

Built-I= n MIC: YES

Messagi= ng Types: SMS, MMS, Email (EMS), Voicemail

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

Battery= Life: <= br> - Talk Time: Up to 2.= 5 hours <= br> - Music Play: Up to 8= hours <= br> - Stand By: Up to 120= hours (depending on usage mix)

Languag= es: English, French, Spanish, Portuguese, Italian, German, Arabic, Chinese (simplified), Chinese (traditional)

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

Manufac= turer Ref: W59Z0340NLDM

Multime= dia:

Still C= amera <= br> - Resolution: 1280x10= 24, 640x480, 320x240, 160x120, 128x160
- Image Quality (compression): High, Normal, Low
- Snapshot Options: D= igital Zoom, Timer, Continuous Shot, Scene Modes
- Picture Settings: E= ffects, White Balance, Add Frame
- EV: 8 steps (+4 to = -4) <= br> - Banding: 50Hz, 60Hz=

Video C= amera <= br> - Resolution: 176x144= <= br> - Capture Format: MPE= G4 <= br> - Video Quality (compression): High, Normal, Low
- Video Settings: Dig= ital Zoom, Effects, White Balance, Scene Modes
- Recording Settings: Recording Timer, File Size Limit Option, Record Audio OFF/ON <= br> - EV: 8 steps (+4 to = -4) <= br> - Banding: 50Hz, 60Hz=

Video P= layer: Yes

Video P= layer Extras: pair with Bluetooth, portrait or landscape display, snapshot from v= ideo

Audio P= layer: Yes

Audio P= layer Extras: pair with Bluetooth, shuffle play, repeat play, equalizer

Sound/V= oice Recorder: YES

Viewing= and Listening Formats
- Video Formats: MPEG= 4 (AVI), 3GP
- Picture Formats: JP= EG, BMP, GIF
- Music and Sound For= mats: MP3, WAV, AMR, and AWB

&n= bsp;

Product= Notes

This is= an unlocked cell phone; feel free to use it with your favorite network provide= r

Messagi= ng Types: SMS, MMS, Email (EMS), Voicemail

Pre-loa= ded software tools include; Calendar, To Do List, Calculator, Alarm, World Cloc= k, E-Book Reader, Bluetooth Manager, User Profile Manager

Contact= Manager with multiple media association options

Built-i= n stereo speakers

Has ene= rgy saving profile mode - extend your standby time to 150 hours

Reselle= rs, alternate titles for this product can include; Cell phone watch, Multimedia MP3/MP4 watch, Mobile phone wrist watch

&n= bsp;

Package= Contents

Model C= VSCX-9303 Cell Phone Watch

Bluetoo= th clip with stereo earphones and built-in MIC

1GB Mic= roSD Card

2x Rech= argeable Li-ion Battery (700mAh)

USB Cab= le - for Bluetooth clip

USB Cab= le - for watch

Power A= dapter (110-240V 50/60Hz)

Extra-s= oft Cleaning Cloth

Stylus<= o:p>

User Ma= nual - English

&n= bsp;

3D"China_Gadget_watch_phone_W840_02"

3D"China_Gadget_watch_phone_W840_06"

<= /p>

3D"China_Gadget_watch_phone_W840_07"

<= /p>

3D"China_Gadget_watch_phone_W840_08"

http= ://chinagrabber.com/1-5-quad-band-dual-sim-card-watch-phone-w-dual-standby-= mp3-mp4-camera---w840.aspx

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 requested features such as 4-band GSM and a numeric keypad to make this the best digital 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 styl= e.

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 communication 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, Multimedia, Extra, Settings, User Profiles, Organizer, Bluetooth<= o:p>

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
- Multimedia: Sound Recorder, Image Viewer, FM Radio
- 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 Multimedia Intelligence and Securit= y (IJMIS) ISSN (Online): 2042-3470 - ISSN (Print): 2042-3462, Retrieved 10-6-2010: http:= //www.inderscience.com/browse/index.php?journalID=3D359