<= ins cite=3D"mailto:a" datetime=3D"2009-11-15T06:52">11-15-9_Wed_7pm_Forensic Surveillance Audit for E-Competence of Lecturers and Academic Staff

11-4-9_Wed_7pm_Forensic Surveillance Audit for E-Competence of Lecturers and Academic Staff

11-2-9_Sat_7pm_Forensic Surveillance Audit for E-Competence of Lecturers and Academic Staff

11-1-9_Sat_7pm_Forensic Surveillance Audit for E-Competence of Lecturers and Academic Staff

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:05">12-8-9_Tue_1pm_Forensic Surveillance Audit for E-Competence of Lecturers and Academic Staff

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:08">12-8-9_Tue_1pm_rtf_Forensic Surveillance Audit for E-Competence of Lecturers and Academic Staff

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:08">12-8-9_Tue_1pm_MHT_Forensic Surveillance Audit for E-Competence of Lecturers and Academic Staff

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:09">12-8-9_Tue_1pm_MHT_KeyPad K= eyBaord Wrist Watch Phone keypad Card slot MicroSD (TransFlash) Quad Band Dual SIM = Card Mp3 Mp4 3gp Camera MicroSD

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:17">12-8-9_Tue_1pm_MHT_KeyPad K= eyBaord Wrist Watch Phone MicroSD Quad Band Dual SIM Mp3 Mp4 3gp Camera<= /ins>

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:08">

Forensic Free AV Surveillance Audit Podcast for E-Competence= of Lecturers and Academic Staff- Repurposed Traditional Instructions for Blend= ed, Distance, & Self-Study e-Learning.

Abstract

This study describes forensic free AV (Audio Video) surveill= ance audit podcast. Since the surveillance systems are typically funded for security reasons, any additio= nal applications such as e-learning, training, are free of charge. Such forensic audits will deal with fraud recovery efforts, similar to the case of "Bernie Madoff." The single most important question= is where is the money? It is onl= y a matter of splitting the video cable of a surveillance camera and inserting = it into the instructor's computer, for example. Thereafter, administrators and stu= dents can monitor the e-competence of lecturers and academic staff and evaluate i= t at their convenient time and place. For example, they can view and participate in a lecture from their c= ell phone in a remote physical location. Likewise, the instructor can repurpose the videos of such lecture- f= rom the traditional stand-up Instructions offline, into blended, distance, & self-study= e-Learning online and with CAI (Computer Assisted Instructions). Furthermore, this study illustrate= s how videos of regular academic courses, to undergraduate and graduate students, such as forensic accounting, can be repurposed for CPE (Continuing Professi= onal Education), to practicing professionals and alumni. Using new podcasting methods stude= nts no longer need to manually download multi-media materials, such as videos from= a website, and wait for hours of narrow bandwidth, or wait for traditional ma= il to get a DVD in the mail to playback the DVD.= Instead, they can simply subscribe to such Real Simple Syndication (= RSS) service and the videos will automatically download themselves into the devi= ce ASAP, alerting the users that they have arrived and are available for playb= ack, by a ringtone, a beep, e-mail, etc.

Keywords:

Forensic, Accounting, Continuing Education, Distance learnin= g, Blended Learning, Repurposing, Surveillance, Audio Video, Real Simple Syndication, Podcasting, e-Learning, Computer Assisted Instructions, Expert= , Witness, Testimony, Litigation Support, Anti-Fraud, Multi-media

International Continuing Engineering Education (CEE), Professional Education (CPE) Medical Education (CME), Legal Education (CLE)= and

Learning in general. Another focus= of this manuscript it to promote E-Competence for Lecturers and Academic St= aff through the use of information and communication technology (ICT) in their courses, the will raise the quality= of instruction. This study devel= ops and test the theory that added surveillance, bundled with additional revenu= es and professional promotion will motivate the instructors, lecturer and acad= emic staff to be more competent and more effective.

In the past few ye= ars, there has been a huge growth of educational technology at the level of high= er education. However, the integration of auditing surveillance video into the= ITC of e-learning, as a strategic approach to security and learning integration= has never been done. Yet, for individuals and organizations such approach can be very rewarding financial= ly and educationally.

This study focuses on Forensic Studies, including forensic medicine, engineering, and business, and especially fore= nsic accounting. There already exi= sts a number forensic accounting education and training course programs at differ= ent universities and colleges in order to certify the acquisition of e-competen= ce. The current study focuses on repurposing such regular academic courses for CPE, CEE, CME, and CLE, without the traditional extra cost. Instead, this study leverages the existing surveillance infrastructure, repurposing the classroom videos for continuing education and lifelong learning of university alumni.=

In this regard, educators and lecturers are conceived as «gate keepers», i.e. they have the key for a susta= inable implementation of e-learning in high schools and universities. Therefore, a scientific discussion dealing with beneficial settings, curricular innovati= ons and instructional methods for these training programs could provide valuable information to compare the quality and the results of different qualificati= on programs. Potential means are best practice examples or case studies that c= an unfold advantages and benefits of the integration in institutional human resources development programs. This special issue attempts to identify significant international activities in this field and to bring up guidelin= es for successful strategies.

Introduction= to Forensic IT & Forensic Accounting Integration- Historical Perspective

Courses for e-competence in human resources develop= ment programs

Rushinek, A. and Rushinek, S. (19= 85) have designed Courses for e-competence in human resources development programs specifically for specific applications such as For such applications they ev= aluated "Computer User Satisfaction developing "An Interactive On= 209;line Expert System Using Diagnostic Audit Trails Through Telecommunication Networks" Such syst= ems will use MODELLING AND SIMULATION to train Human Resource (HR) professionals to deal with specific issues[1] These audit trails will docum= ent the best practices, that later will be converted to more formal courses for e-competence in human resou= rces development programs. The current effort is to supplement such training materials with videos th= at the surveillance systems record, making the courses much more visual, entertaining, and most importantly much more effective.

<= /span>

Reports and empirical evaluation of training progra= ms

Without Reports and empirical evaluation of training programs it is = hard to tell how successful these programs actually are. Rushinek, A. and Rushinek, S. (1989) developed reports and empirical evaluation keep<= /span>&q= uot; control of computerized information relating to branch manpower management&= quot; for long term "follow-up systems for banks." ACM SIGCPR (American Computing Mac= hinery Special Interest Group for Corporate Computer Personnel should use such rep= orts over time to assess to progress of these training programs.[2]

Ideally organizations should first explore existing training programs if they are available. In cases tha= t many off the shelf programs are available, organizations may be better off to buy them, otherwise they may have to built them. At any case, reports and emp= irical evaluation of the feature of these programs, should be produced to plan the= se actions. Rushinek, A. and Rushinek, S. (1989) developed " T= raining software (TS)" in a case study of "feature selection system (FSS)= for computer personnel" it help select the most desirab= le set of features of training programs that COMPUTER PERSONNEL can acquire or develop. Such systems will su= rvey the potential features and find which features are the most optimal for a specific situation, producing empirical customized reports for each situati= on.[3]

= ;

Ultimately= reports of the analysis process ca= n also be very helpful. Rushinek, A., Rushinek, S. and Stutz, J. (1= 983) have developed such "An Empirical Analysis of the Computerization of Interactive Software Evaluation Systems." Such systems will inform mana= gement about user reaction to the systems. These empirical reports will enable managers to correctly assess the long term affect of these training programs leading to better performance a= nd higher competence of systems and people.[4]

Rushinek, A., Rushinek, S. and Stutz, J. (1984) eventually have converted the empirical reports into a more complete " Methodology for Interactive Evaluation of User Reactions to Software Packages," leading to " An Empirical Analysis of Sy= stem Performance, Interaction, and Run Time." this is an international man-machine study that applies to any country using such software packages. .= [5]

Concepts, definitions and levels of e-competence

Rushinek, A. and Rushinek, S. (19= 89) have developed "Training Software" "Product Evaluation = and Selection System (PESS).[6] This way decision makers can = find off-the-shelf product that are most suitable for a specific time and p= lace. By generating a score for each system, and its features, the PESS defines the perceived usefulness of= a certain class of product, such as Computer Aided Instruction (CAI) training software, in this case.

· = Rushinek, A. and Rushinek, S.(2002) have taught accounting and auditing professors about &qu= ot;DVD Burning, Audio/Video Strea= ming" as a part of Business Continuity, Disaster Planning & Backup & Reco= very audit, for CPE credit. Likewi= se, they have demonstrated a secondary objective, "Webcasting & Publis= hing Your Classes As Expert System Components." This illustrates the concept of repurposing "A Web Server Internet Computer Based Training and Testing= ." This turns into a Case Study of Information Systems, Managerial Accounting, and Excel Spreadsheets." The AV surveillance recording, tog= ether with the lecture transcripts, and the instructor evaluation leads to "= Continuous Improvement (CI) and the Assurance of Learning on the Internet World Wide W= eb (WWW).” the SEAAA (SOUTHEAST AMERICAN ACCOUNTING) provides CPE credits to professors who are also CPAs. The transcript= s lead to the automated production of test prep review e-book, and a short test on= line for self-study CPE credit approved by the AICPA, in accordance with NASBA..= [7]

Mark Friedman, Avi Rushinek, Sara Rushinek (2006) demonstrates R= 20;The Effect on Achievement of Using Emerging Technology in the Managerial Accoun= ting Course.” The participan= ts in the course download a spreadsheet (Microsoft Excel) program (VBA Visual BAS= IC for Applications), fill in the blanks, producing about 50 page financial statement reports, upload them back to the server for grading and posting t= o a consolidated grade book on the server.&nbs= p; Using the logs of several hundred participants the empirical multiple regression analysis shows gains in competence and achievement with a minimal cost, the ultimate e-competence testing.[8]

FORENSIC & INVESTIGATIVE ACCOUNTING CLASSROOM TECH= NOLOGY PODCAST

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

Using new Multimedia technologies for integrating the<= span style=3D'mso-spacerun:yes'> PowerPoint slides, a surveillance = video camera, and a CD/DVD burner, the instructor of Forensic & Investigative Accounting uses technology in the 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 technology in action, see the MediaSite example (http:= //www.sonicfoundry.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.

SPREADSHEETS, VIDEOS, POWERPOINT, WWW E-COMMERCE SITES, & MOCK TRIALS PLAYING COPS & ROBBERS GAMES- WHAT WORKS?

Creating Automatic Te= st 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 materials, automatical= ly 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.

BEST PRACTICE EXAMPLES CONCERNING INSTRUCTIONAL DESIGN AND COURSE CONCEPTS =

Best practice examples concerning instructional design and course concepts can best be done by peer evaluation. Therefore, we are= developing an automated journal of peer lecture evaluation. The instructors lecture will be transcribed and the transcript with be automatically published in the IT Journal subject to revisions and peer review acceptance. =

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 Journa= l System) software, the system spell checks the manuscript and checks the gram= mar, flagging it to the editor for language and/or format deficiencies.

Rushinek, A. and Rushinek, S.(1977) demonstrate self vetting system for ”Rating and Ranking Best Practice= s of the British Petroleum Oil Company and the Oil & Gas Industry." As the system runs over and over a= gain, eventually the "Sales to Cash Forecasting Univariate Regression Trend Analysis" emerges as the best practice among a large variety of " Computer Modeling.” Even though, that was done for the OIL AND ENERGY industry, the lessons apply to= any search for best practices.[9] This study promotes AV surveillance publications, and their download and viewing rates, ranking and rating publication, as a self vetting system of best practices of e-learning and educational materials.

STANDARDS FOR THE EVALUATION OF SKILLS AND E-COMPETENCES

Standards for the evaluation of skills and e-competences are different in the US and EU. Such differences have to be closed= for the purpose of consolidated financial statements. To close such difference in differ= ent time zones, different continents, different language, require minimal IT sk= ills and e-competences.

Rushinek, A. and Rushinek, S. (1981) studied "The Effects of Computer Assisted Instruction Upon Computer Facility and Instructor Ratings." They reported that CAI ( COMPUTER= 209;BASED INSTRUCTION) tend to improve students ratings of both the facilities and the instructors evaluation, even if the instructor had nothing to do with the development of these CAI. [10]

Rushinek, A., Rushinek, S. and Stutz, = J.(1982) have confirmed earlier finding that "Improving Instructor Evaluations = by the Use of Computer Assisted Instruction in Business Data Processing,"= leads to improved instructor and ac= ademic staff competence motivating them to continue the improvements.[11]

Rushinek, A., Rushinek, S. and Stutz, = J. (1983) reported about empirical models of "Development and Testing of a Discriminant Model for Measuring Changes in Instructor Evaluations Due to U= sing Computer Assisted Instruction." They demonstrated software programs= based on a discriminant linear function for automating the gain of instructors ratings for applications of computers in mathematics and science teaching. [12] Rushinek, A. and Rushinek, S. (1983) show that such CAI, and testing that a= re fast and responsive satisfy users in "An Evaluation of Mini/Micro Comp= uter Systems," using "An Empirical Multivariate Analysis."&nbs= p; The results of the evaluations are stored in a Data-Base, for comparative time series analysis.[13]

IFRS Compliant AV HD Recording Audit of Standards of Effective Learning Strategi= es

Rushinek, A. & Rushinek, S., (2009, August), have been conducting workshops for th= e AAA (American Accounting Association ) about: "= ;IFRS (International Financial Reporting Standards). This raises the issues of complian= ce with multiple sets of unrelated standards in one integrated compliance efforts. On the one hand the = AAA enforces some teaching effectiveness academic standard, while the accounting profession imposes another set of new professional accounting IFRS standards (currently enforced in the EU, but not yet in the US). Another set of compliance is the le= gal compliance enforced by the courts on a forensic accounting expert witness. = Compliant Real-Time 2-Way AV (Audio/Video) HD (High Definition) Recording Audit of Effective Learning Strategies for Forensic IT Networks of Expert Witnesses multiplies the compliance issues. This Research that Focuses on Investigative Accounting Testimony, &a= mp; Computer Litigation Support, combined with Effective Learning Strategies ca= n be too expensive to bear, unless it leads to additional revenues and cost savi= ngs." Such workshops help local accounting professor learn how to teach and pract= ice forensic accounting, while at the same time developing blended, distance and self-study educational maters. Such IFRS requires international collaboration closing the gap between the commo= n US standards of GAAP (Generally Accepted Accounting Principles) and the EU standards of IFRS, for example.

Organizational strategies for the development of e-competences for academic staff

the AICPA (American Institute of Certified Public Accountants) and the AAA (American Accounting Association) have Organizational strategies for the developm= ent of e-competences for academic staff, much like universities around the world. Following are some exa= mples of repurposing university classes on Forensic Accounting and Auditing for continuing education and life-long learning, driving the cost down and promoting e-competencies of the academic staff, both the instructors and the learners.

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.

DESCRIPTION OF TRAINING COURSE PROGRAMS AND WORKSHOPS FOR E-COMPETENCES

CPE for accountants are training course programs and workshops for e-competences, making sure that they can keep th= eir CPA (Certified Public Accountant) or similar certificates. Following is a Description of trai= ning course programs and workshops for e-competences. Automating the process of recordin= g, distributing, making the instructor an instant author of the materials, and rewarding them further with royalties of sales of the videos, the transcrip= ts, the tests and assessments automatically generated from these transcripts wi= ll all improve their competencies and performance.

The Presenters, = ;Avi Rushinek, University of Miami, and Sara Rushinek, University of Miami, desc= ribe 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 coursewar= e, 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.[14]

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

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.[15]

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."[16] A= s 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 (FI= A) research ideas. Authors describe their work in progress soliciting others to research it and help them.[17] 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.

Rushinek, A. & Rushinek, S., (2008, August) demonstrate how surveillance video pla= yback peer evaluation and discussion of the "Role Play Forensic Accounting, Auditing & Tax Expert Witness," can be very effective in "Pro= viding Testimony and Computer Litigation Support Teaching, Services, Research and Development." It shows that such visual aids, as AV surveillance mater= ials can dramatically enhance existing technologies, while improving the security for the participants.

http= ://aaahq.org/AM2008/cpe/cpe11.htm [18]

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 connectivity, control the PTZ IP (Internet Protocol) surveillance camera, u= sing the phone as a remote control

Clicking the Vanity Toll-free Telephone Number Link on= the WWW Network URL TCP/IP HTTP Demonstration Video Hyperlinks Like Regular Hyperli= nks but on Video

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 survey 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= [19]

<= /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.

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

&n= bsp;

By repe= titively advertising these CPE workshops, and writing about them over and over again= in different combinations and publications, they tend to imprint them in the psyche of the members. Notice= how the AAA varies the format of the write-up about the following CPE workshops= :

&n= bsp;

Rushinek, A. & Rushinek, S., (2007, August). Podcast WWW (World Wide Web) automa= ted Assessment online and offline on a DVD.[20] Rushinek, A. & Rushinek, S., (2007, August). <= span style=3D'mso-spacerun:yes'> use Assessment CPE Video Podcasts and Blogs automation to test the competency of forensic experts fo= r Computer Litigation Support.[21]

Assessment CPE Video Podcasts and Blogs “Hands-On&#= 8221; Forensic Auditing of Expert

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

Unlike the 1st sessio= n, the 2nd session is more advanced, targeting more experienced forensic 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

witness testimony and computer litigation support, requir= ing specialized knowledge & applications, such as Microsoft Office, and Microsoft Office Accounting or QuickBooks, and some VBA (Microsoft Visual B= ASIC for Applications programming languages).&n= bsp; While demonstrating the technologies of Repurposed DVD-recorded lectures using new Blu-ray® & HDDVD

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

CISA/M (Certified Inf= ormation Systems Auditors/Managers®) and their WWW certificate Preps course providers.

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.ac= m.org/ubiquity/views/v6i2_rushinek.html [22] the= ir article. [23] Following are sample complian= ce assessment scoring surveys:

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

http://www.onafree.co= m/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 v= iewing. Such website include but are not l= imited to: on iTunes U, Google Video= ® and You Tube The Forensic Accounting instructor uses the videos to ana= lyze the performance of the expert witnesses together with the session participa= nts they highlight the pros and cons of the court behavior of the experts, lett= ing the experts express their views. In this activity the participant= learn about search engine optimization (SEO) of videos on the WWW. They learn how to garnish 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. They learn how an expert witness can promote his brand on Google Vid= eo®, by monopolizing the top 100 videos on certain search key-= word meta-tags, such as Nets-Expert (http://video.google.com/videosearch?hl=3Den&q=3Dnets-expert= &num=3D100#). Bringing in real attorneys guest sp= eakers, acting as themselves, judges, prosecutors, etc, they cross examine the expe= rts, 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/cpe/cpe01.htm [24]] have presented a CPE 1 day workshop for the AAA. This workshop teaches about assess= ment automation technology aimed at forensic accounting, in the way that it helps investigators assess the competency of audited employees of an organization= , as well as participate in EEOC type of discrimination cases. In such cases, the forensic audito= r will be involved in determining the adequacy of the employees, whether discrimination exists, and if it exists, is it worth litigating, as well as assess the cost benefits analysis, the damage and the present value of the litigation.

CPE Workshop Content Descriptions:

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 &<= o:p>

Applications)

Repurpose DVD-recorded lectures using new Blu-ray® & HDDVD

® 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 Videoand 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."

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

computer automation. Compliance with the EEOC and Sarbanes-

Oxley, as well as CPA, CMA, CIA, CISA/M Computer Preps target<= o:p>

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

multi-media streaming tools. Presenters: Avi Rushinek, Univers= ity of

Miami; Sara Rushinek, University of Miami. Sponsor: Teaching a= nd

Curriculum Section.

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

Surveillance Audit AV improves E-Competence of Lecturers and Academic Staff

Lecturers and Academic Staff have to demonstrate e-Competence to satisfy multiple partially overlapping required skills. They get twice the credit if they = teach such courses, and become instant authors if the produce a set of surveillan= ce AV DVDs, with e-books, test banks, and off/online CPE quizzes. Being professors in an accredited = AACS (association to advance collegiate schools<= /span> of business) business schools, they have to comply with the publication requirements of AACSB. When they teach forensic accountin= g to students and professionals they have to comply with NASBA (National Association of State Boards of Accou= ntancy) and the AICPA (American Institute of Certified Public Accountants). When they conduct an audit and cer= tify the publicly traded companies financial statements they have to comply with COSO (Comm= ittee of Sponsoring Organizations).&= nbsp; If it is a banking audit they may have to comply also with Basel II. Likewise, if it is a heal= th care organization (like a university hospital and wellness center) they hav= e to comply with HIPAA(Health Insurance Portability & Accountability Act)= . When they also serve as chairs of = an academic accounting department they have to comply with the EEOC (Equal Employment Opportunity Commission) in the US. And, when they teach about it, for these organizations they may have= to comply with all of the above.

To maintain their certificates (CPA-Certified Public Accounta= nt, CMA-Certified Management Accountant, CIA-Certified Internal Auditor, CISA/M-Certified Information Systems Auditor/Manager, CFA-Certified Fraud Examiner/Financial Analyst) they have to keep up their e-competence = with all of these professional organization.&nb= sp; Some of them maintain multiple certificates such as CPA and CFA. Producing, playing back and distri= buting surveillance AV DVD enhances the live classes, improves the instruction, the revenue streams to the providers (by selling HD DVDs or Videos), facilitati= ng blended, distance, and self-study education, as well as improving physical security, which underwrites the cost.

Sarbanes-O= xley Microsoft® Accelerator Forensic Accounting, Expert Witness Testimony, and Computer Litigation Support=

Rushinek, A. & Rushinek, S., (2005,= August) presented automation methods of providing&= nbsp; "Sarbanes-Ox= ley (SOX) Microsoft® Accelerator" competencies for Forensic Accounting Expert Witnesses providing Testimony, and Computer Litigation Support. Such skills will help expert witne= ss testify as to whether a company complies with Sarbanes-Oxley regulations in= an automated and cost effective way. " 2005 American Accounting Association (AAA) Annual Meeting San Francisco, California, CPE Session, Saturday, August 6, 2005, retrieved 10-27-2009 Retrieved 10-30-2009, Accounting Education News, Volume XIV, Issue No. 4, Annual Meeting 2005, August 6, San Francisco, California .[25] Auditors that specialized in= this area may certify companies, indicating that the companies are in compliance with SOX. To automate and spe= ed this certification for companies, executives, academics and lecturers, soft= ware developer, such as Microsoft have developed tool to speed and improve the e-competence and skills in this area. The Microsoft® SOX Accelerator is an example of such tools.

SUMMARY, CONCLUSIONS & IMPLICATIONS

Summary

We have review organizational strategies o= f universities, professional associations such as AAA and AICPA. For the development of e-competences for academic staff, we looked at the areas of academic courses such as teaching math, sciences, data-procession, and forensic accounting. = We have reviewed CPE Courses for e-competence in human resources development programs, for university professor who maintain professional certificates s= uch as CPAs. The description of training course programs and workshops for e-competences of using surveilla= nce video for auditing and instructional materials, as well as CAI, Computer Assisted Instructions. We loo= ked at Best practice examples concerning of the oil and gas industries with implications for instructional design and course concepts. We have reviewed reports and empir= ical evaluation of training programs about the impact of various instructional techniques on the instructor and facilities evaluation gains. We looked at concepts, definitions= and levels of e-competence of both students and instructor, for students we loo= ked at automated test generation from lecture transcripts, and for instructor t= he instructor evaluation gains due to using CAI, etc. Finally, we reviewed standards for= the evaluation of ICT-skills and e-competences, as set by accreditation organiz= ations such as the AACSB.

Conclusions

We have experienced tremendous improvement= s in ITC over the last 20 years from the emergence of the PC (Personal Computers= ) to the current growth of mobile devices, such as cell phones. We have illustrated, cell phone au= dit ICT, and implied that such trends are intensifying, and become more and more powerful and prominent. Integ= rating AV from a variety of traditionally unrelated area, are converging, such are= as include but are not limited to ICT, security surveillance AV, auditing, exp= ert witness testimony and computer litigation support as well as CPE, CME, CEE, etc.

Implications

The future of e-learning is going to become more and more prominent, leading to blended, distance and self-study educational development, spreading over a global international arena, as automated translation supplements automated real-time transcription and subtitling. Likewise, the integration of technology, will lead to productivity gains, such as instruc= tors being able to teach traditional academic classes, and at the same time entertain online, blended and distance education student, author videos, transcripts, and generate test data-banks parsed from the transcripts of th= eir lectures.

The authors are professors at the University of Miami and board members of The Institute of Internal Auditors. They will provide additional information on this topic upon written request. Avi Rushinek (arush@miami.edu) research interests include e-commerce security and controls; HIPAA (Health Insurance Portability & Accountability), Sarbanes-Oxley & Basel II Compliance Forensic Accounting, Web marketing ROI, e-learning, and Internet domain copyright, trademarks and patents ROI. Sara Rushinek research interests inc= lude business intelligence and data mining for decision-making, electronic stock trading; and e-commerce security of enterprise resource management.=

References=

Rushinek, A. and Rushinek, S. ”Litigation in Pennzoil and the Petroleum Refining Industry: A Financial Ratio Automated P= eer 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.

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.

Retrieved 11-1-9: http://www.rte= dwards.com/journals/JFA/contents.html

Rushinek, A. and Rushinek, S. “E-Commerce Security Measures: Are They Worth It?”, ACM: UBIQUI= TY, 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).

Rushinek, A. and Rushinek, S. "Forensic Audits of Stock Market Forecasts For Texaco & The International Oil and Gas Industry &a= mp; 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, & ENER= GY QUARTERLY, Volume 52 Number 1 September 2003, 35-54.

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

<= /o:p>

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

<= /o:p>

Rushinek, A. and Rushinek, S. "<= strong>Patents & Provis= ional Business Method Patent Application (PPA) Disclosure Document Program (DDP) = For Building & Testing Quality Research 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

Mark Friedman, Avi Rushinek, Sara Rushinek “The Effect on Achievement of Using Emerging 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.

Appendix:

Appendix 0

CPE Workshop Content Descriptions:

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 &<= o:p>

Applications)

Repurpose DVD-recorded lectures using new Blu-ray® & HDDVD

® 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 Videoand 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 Sectio= n."

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

computer automation. Compliance with the EEOC and Sarbanes-

Oxley, as well as CPA, CMA, CIA, CISA/M Computer Preps target<= o:p>

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

multi-media streaming tools. Presenters: Avi Rushinek, Univers= ity of

Miami; Sara Rushinek, University of Miami. Sponsor: Teaching a= nd

Curriculum Section.

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

Rushinek, A. & Rushinek, S., (2005, Aug= ust). ["Sarbanes-Oxley Microsoft® Accelerator Forensic Accounting, Expert Witness Testimony, and Computer Litigation Supp= ort" = 2005 American Accounting Association (AAA) Annual Meeting = San Francisco, California, CPE Session, Saturday, August 6, 2005, retrieved 10-27-2009 Retrieved 10-30-2009, Accounting Education News, Volume XIV, Issue No. 4, Annual Meeting 2005, August 6, San Francisco, California

Retrieved 11-1-9: http://aaahq.org/TeachCurr/newsletters/Summer05/June2= 005.pdf

http://aaahq.org/AM20= 05/cpe/cpe02.htm

http:= //aaahq.org/TeachCurr/newsletters/Summer05/June2005.pdf

An International Meeting of <= br> the American Accounting Association<= o:p>

2005 Annual Meeting

August 7–10, 2005
San Francisco, California

Come to the Cit= y by the Bay!

CPE Session 2: Saturday, August 6, 8:00 AM – 4:00 PM

Sarbanes-Oxley Microsoft® Accelerator Forensic Accounting,
Expert Witness Testimony, and Computer Litigation Support

Description/Objectives:
Sarbanes-Oxley Microsoft Accelerator Forensic accounting workshop demonst= rates how Accounting academics and practitioners can use Microsoft Share Point = Team Services and Share Point Server to assist an internal audit team in implementing, investigating, and improving compliance audit services. It describes how to become an Accounting Expert Witness and how to provide Expert Witness Testimony, with an emphasis on HIPAA (Health Insurance Portability and Accountability), Sarbanes-Oxley, and Basel II Compliance Forensic Accounting.

We will discuss R&D for experienced ex= pert witnesses, including the issues of dealing with the forensic team of professionals. This workshop focuses on using forensic accounting techniq= ues in general, and providing Computer Litigation Support in particular. The workshop objectives include helping experienced expert witnesses to review their skills and upgrade them, while demonstrating to prospective expert witnesses the nature of the work, its intellectual challenges and financi= al opportunities and rewards. We plan to meet such objectives, by lectures, = role playing, demonstrations, and most importantly active participation of the audience as well as discussions and arguments of pros and cons of various issues.

Format/Structure:<= span style=3D'color:black'>
DVDs for litigation support, including the pros and cons of different standards such as DVD+/-RW/VR (Digital Versatile Disk, Read Write, and Vi= deo Recording), DVD-RAM (Random Access Memory), HD (High Definition)-DVD, Blu= -Ray DVD, DVD Copying, dubbing, burning, and recording, focusing on the techni= cal and legal facets.

Intended Audience:=
This study targets practicing and academic litigation and litigation supp= ort team members, including lawyers, economists, accountants, auditors, docto= rs, engineers, corporate executives, expert witnesses, plaintiffs and defenda= nts, as well as students and others interested in the topic. This workshop will review the financial opportunities for expert witnesses, fee structures, relationship with the legal profession, opportunities for students that w= ant to specialize in the area of forensic accounting and litigation support, and/or combine the study of accounting and law, and computer information systems.

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

Sponsor:
Teaching and Curriculum Section

* Denotes special requirements or prerequisite

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

Figures:

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

Figure 1

Sample Pictures of New Technologies Used= in the Classroom

Arches TV+ (250GB)

Description:

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

Figure 1. [Arches 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/ Bluetoo= th, MP3, Games, Camera

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

Arches TV+ (250GB)

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

Description:

Mobile Cell Phone Wris= twatch Manufacturer Specifications

GSM Compatibility: 900= MHz, 1800MHz, 1900MHz

Screen: 1.3 inch TFT L= CD Touch Screen

Screen Resolution: 128= x160

Screen Palette: 260,00= 0 Colors

Bluetooth Profiles: Ha= nds-free and Headset and A2DP (listen 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: Phone= book, Messages, Call History, Settings, Multimedia, Games, Profiles, Organizer, Services

Support for GPRS and W= AP

Languages: English, Fr= ench, Spanish, Portuguese, Italian, Turkish, Arabic, Chinese

Storage: Trans Flash/M= icroSD card up to 2GB (1GB included)<= /o:p>

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 Supp= ort: Version 1.2, Class 2 (10 Meters)

Profiles: Headset, Han= ds-free, A2DP

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

Dimensions: 53.6x25.5x= 23.6mm (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.).

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

http://www.amazon.c= om/gp/customer-media/product-gallery/B001D53RVA/ref=3Dcm_ciu_pdp_images_0?i= e=3DUTF8&index=3D0

Super Cool Mobile Phone Wrist Watch [CVSL-700]

http://chinamp3.en.ec21.com/GSM_Mobile_Phone_Wrist_Watch--2838= 843_2838852.html

China Vision

Quadband Cell phone Wrist Watch in Gold Color with Leather Straps

[CVSL-M51] At a Glance...<= /strong>

Quadband

On board camera <= /o:p>

MP3 + MP4 Player =

N= OTE: 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/Mobile_Pho= ne_Quadband_Cell_Phone--2838843_3750692.html

<= /o:p>

&nbs= p;

$135.74 <= /span>x1 =3D $135= .74

&nbs= p;

http://www.chinavasion.com/product_info.php/p= Name/quad-band-cell-phone-watch-touch-screen-bluetooth-watch/

http://www.chinavasion.com/product= _info.php/pName/quad-band-cell-phone-watch-touch-screen-bluetooth-watch/

Manufacturer Specifications

Main Functions: Digital cell phone watch with touch screen 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 with 260,000 Colors<= /span>

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

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, Call Divert, 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, Italian, 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

Multimedia:

Still Camera
- Resolution: 1280x1024, 640x480, 320x240, 160x120, 128x160
- Image Quality (compression): High, Normal, Low
- Snapshot Options: Digital Zoom, Timer, Continuous Shot, Scene Modes
- 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, AWB

Product Notes

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

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

Pre-loaded 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-in stereo speakers

Has energy saving profile mode - extend your standby time to 150 hours

Resellers, alternate titles for this product can include; Cell phone watch, 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

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

&nbs= p;

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 entertainmen= t into one superb wrist watch cell phone. Coming with two SIM card slots, a micro = SD card slot with a 1GB card and a key pad make operating this all black and stylish cell phone watch easy and fun. The Jaguar is a new= ly 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 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 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, Gadget Greats. <= /o:p>

Primary Function: Mobi= le Phone Watch

Menu Options: Phone Bo= ok, Messages, Call Center, File Explorer, Music, Camera, Video Recorder, Video Player, Fun & Games, Internet, Multimedia, Extra, Settings, User Profil= es, Organizer, Bluetooth

Screen Type: Touch Scr= een

Screen Size: 1.5 Inche= s

Memory: 1 GB TF card i= ncluded

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 <= /p>
Primary Functions:&nbs= p;
- 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 B= attery x2

Power Adapter 110-260 = Volts

User Manual English

Bluetooth Headset User= Manual English

http://www.chinavasion.com/product_info.php/p= Name/jaguar-quad-band-touchscreen-mobile-phone-watch-keypad/

<= span style=3D'color:#286083;text-decoration:none;text-underline:none'>

The Jaguar merges communication and music entertainment= into one superb wrist watch cellphone. Coming with two SIM card slots, 1GB of me= mory and a full keypad to make this wristphone very easy for anyone to use. Actually, 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 frequencies (850MHz, 900MHz, 1800MHz, 1900MHz) so you c= an be confident that it will work anywhere around the world. This cellphone wa= tch comes fully unlocked, meaning you can you use it with the network of your choice. Let's not forget, this is still a fully functioning digital watch w= ith time, date and day display with programmable alarms and to do lists for kee= ping you on schedule and in style.

The CVSL-M48 (a.k.a. The Jaguar) is built with onboard speakers that let you hear your callers voice loud and clear without the need for earphones. The touch screen interface comes with touch sensiti= ve icons and is carefully calibrated to help make navigating through this mobi= le phone watch fast and efficient. The Jaguar is also provided with a Bluetooth headset and a pair of earphones if you need them, and also includes 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 cellphone and wrist wa= tch is available for single and bulk purchases. It is in stock in our warehouse ri= ght now, so order yours today at our incredible factory direct wholesale price = and we will ship it out to you tomorrow!

At a Glance...

Dual SIM<= /li>
MP3 + MP4 Players

Comfortable to wear

Premium digital watch features

On board photo + video camera=

Easy to use touchscreen and keypad<= /o:p>

Quad Band - use this around the world!

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

= GSM F= requency Information<= /span>

This Cell Phone works with the following GSM Frequencies:

850 + 900 + 1800 + 1900 MHz=

Please check that the local cell network ma= tches the phone's GSM standard.

Click here= to view frequencies for all major worldwide cell phone networks.

&n= bsp;

Writst_= Cell-Phone_2SIM-1GB-RAM_4-band_GSM-Bluetooth_quad-band-touchscreen-mobile-p= hone-watch-keypad

DOES NOT Record = 3gp MicroSD

&n= bsp;

http://= www.chinavasion.com/product_info.php/pName/jaguar-quad-band-touchscreen-mob= ile-phone-watch-keypad/

&n= bsp;

&n= bsp;

The Jag= uar merges communication and music entertainment into one superb wrist watch cellphone. Coming with two SIM card slots, 1GB of memory

and a f= ull keypad to make this wristphone very easy for anyone to use. Actually, the Jaguar i= s a newly designed mobile phone watch that has <= /p>

been en= hanced 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!

&n= bsp;

The Jag= uar supports the four global standard GSM frequencies (850MHz, 900MHz, 1800MHz,= 1900MHz) so you can be confident that it will work

anywher= e around the world. This cellphone watch comes fully unlocked, meaning you can you u= se 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.

&n= bsp;

The CVS= L-M48 (a.k.a. The Jaguar) is built with onboard speakers that let you hear your callers voice loud and clear without the need for <= /span>

earphon= es. The touch screen interface comes with touch sensitive icons and is carefully calibrated to help make navigating through this

mobile = phone watch fast and efficient. The Jaguar is also provided with a Bluetooth head= set and a pair of earphones if you need them, and

also in= cludes TWO high capacity lithium-ion rechargeable batteries, making this a complete communication tool for use as soon as you open the =

box.

&n= bsp;

This ma= gnificent combo cellphone and wrist watch is available for single and bulk purchases.= It is in stock in our warehouse right now, so <= /p>

order y= ours today at our incredible factory direct wholesale price and we will ship it out to= you tomorrow!

&n= bsp;

At a Gl= ance...

&n= bsp;

= ■= Dual SIM

= ■= MP3 + MP4 Players

= ■= Comfortable to wear

= ■= Premium digital watch features

= ■= On board photo + video camera

= ■= Easy to use touchscreen and keypad=

= ■= Quad Band - use this around the world!

&n= bsp;

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

Manufac= turers Specification

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

Screen Type: Touch Screen

Screen Size: 1.5 Inches=

Memory: 1 GB (TF card included) 8GB Maxi= mum

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 pl= an)
- Data Account: GSM Data, GPRS

Onboard Slots/Buttons: Micro SD Card Slo= t, 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 Bu= tton Touch Key, Exit Button Touch Key, OK Button

Primary Functions: <= span lang=3DEN style=3D'font-size:6.0pt;font-family:"Tahoma","sans-serif"; mso-ansi-language:EN'>
- Phone Book: Quick Search, Search Conta= ct, Add New Contact Copy All, Delete, Caller Groups, Extra Number Settings, Caller Picture, Caller Ring tone
- Messages: SMS, MMS, Chat, Voice Mail S= erver, Broadcast Message - Call Center: SIM1/2 Caller Settings, A= uto Redial, Speed Re-dail, IP Dial, Call History
- File Manager: Access Phone or Micro SD= Card Memory - Services: WAP, Interactive, DATA Accou= nt
- Multimedia: Sound Recorder, Image View= er, FM Radio
- Settings: Dual SIM Settings, Pen Calibration, Phone Setup, Network Setup, Security Setup, Sound Effect =
- Phone Setup: Language, Display, Greeti= ng text, Date and Time, Hand Writing, UART Setup
- User Profile: General Meeting, Outdoor, Indoor, Headset, Bluetooth
- Bluetooth: Power, Inquiry Device, My D= evice, Active Device, Settings
- Organizer: Time & Date, Schedule P= ower ON/OFF, Calendar, TO List, Alarm, World Clock<= /span>

Still Camera
- Format: JPEG
- Resolution: 640x480, 320x240, 160x120, 80x60, 160x120 - Image Quality (compression): High, Nor= mal, Low
- Snapshot Options: Timer, Continuous Sh= ot, Scene Modes - Picture Settings: Effects, White Balan= ce, Add Frame, - EV: 8 steps (+4 to -4)
- Banding: 50Hz, 60Hz

Video Camera
- Format: AVI
- Resolution: 176x144
- FPS (Frames per Second): 20fps <= /span>
- Video Settings: Effects, White Balance, Scene Modes, Night Mode
- EV: 8 steps (+4 to -4)
- Banding: 50Hz, 60Hz

Watchphone Media Players: <= /span>
- Video Player
- Audio Player
- FM Radio
- Image Viewer

Supported Media File Formats:
- Music: AAC, MIDI, MP3, WAV
- Video: AVI
- Image: JPEG, GIF, PNG=

Languages: English, French, Spanish, Portuguese, Italian, German, Arabic, Chinese

System: Windows 98SE / ME / 2000 / XP / = Vista (32 bit version only) / Windows7, Mac OS 9.x and later

Dimensions:
- Watch: L:50 x W:60 x H:18 (mm) <= /span>
- Strap: Adjustable One Size<= /ins>

Manufacturers Ref: LDFBB9HKA425

&n= bsp;

Product= Notes

Communication and multimedia merged into= a wrist watch

Dual SIM with Dual Standby

Wristband has stylus holder + stylus

Voice Recorder feature included

&n= bsp;

Package= Contents

Model CVSL-M48

Bluetooth Head Set

Earphones=

USB Cable=

Rechargeable Lithium Battery x2

Power Adapter 110-260 Volts

User Manual English

Bluetooth Headset User Manual English

FAQ - F= requently Asked Questions

How can I access the micro SD card?
Before you insert the micro SD card, swi= tch off the mobile phone wrist watch, insert the micro SD card and then sw= itch the cellphone wrist watch ON.

Is the CVSL-M48 waterproof?=
NO. This model mobile phone wrist watch = is not waterproof because of its keyboard. The watchphone should be kept dry = at all times.

Login For Wholesale Price Discount<= /o:p>

Written By: A.D.=

Photos By: L.H.<= /span>

&n= bsp;

Current= Reviews:    7

This pr= oduct was added to our catalog on Thursday 17 September, 2009.

GD910 Quad-Band Watch Cellphone Touch Screen Bluetooth Black

(2 customer reviews)

Model: BW-03888

[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[= [[[[[[[[[[[[[[[[[[[

1.         &nbs= p; Quad Band Dual SIM Unlocked Motion Cellphone (Black Diamond Ed.)

This is= a top of the line GSM quad band dual SIM card cell phone provided = to you at a rock bottom budget price. ... MP3/MP4 pla= yers, digital camera and video recorder, image viewer, ... Mi= croSD/TransFlash memory card slot with 256MB card included. .... Ja= guar - Quad Band Touchscreen Mobile Phone Watch + Keypad ...
www.chinavasion.com › ... › Classic / Fo= ld Cell Phones - Cached - Similar

]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]= ]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:02">http://www.sourcinggate.com= /gd910-quadband-watch-cellphone-touch-screen-bluetooth-black-p-3888.html

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:03">

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:03">

GD910 super cool wrist Watch Phone comes with 1.55 TFT touch display, six t= ouch buttons were placed beside the screen, four functional buttons and= number keys were placed below the display. A tiny 0.3MP camera we= re placed on the top of the display, USB port and 3D loudspeaker were housed on the right side. On the rear you can see a clasp, push it downward then you can take the shell placed on the top the screen down, you= can install your SIM card and TF card.
It supports Bluetooth; Calls are simple with Bluetooth headset, or by provided wired earphone built in microphone and speakers. Ea= sy charging is achieved via USB, as is data transfer. The watch itself feature= s a durable rubber blend strap, metal gloss surround and chrome detailing.
With all of the features of a modern mobile phone slapped on your wrist you= 'll never have to worry about forgetting to carry your phone, and you'll lighten the load, and provide a unique talking point for your friends. Buy directly form Sourcinggate China, we will provide you the wholesale discount and cheap retail price.
1GB TF card for free,= Optional color: Bronze, Golden, and Silver.<= /ins>
One-Year warranty was provided by sourcinggate.

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

GSM Frequency Information=

This Unlocked Cell Phone = works with the following GSM Frequencies:<= /span>

= ;            &n= bsp;            = ;         850/900/1800/1900 MHz<= /span>

<= span class=3DmsoIns>Alway= s confirm with your carriers or providers before buying this item.
Please check that the local cell network matches the phone's GSM standard.

Click her= e to view frequencies for all major worldwide cell phone networks.

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:03">Features:   =
• Operating Frequency: GSM850/900/1800/1900
• Language: English, French, Spanish, Portuguese, Italian, Dutch and Arabic etc
• LCD Size: 1.5 inch, QVGA high vivid touch screen, 128*160 pixels
• Vibration: yes
• Supports Bluetooth
• Color: silver
• GPRS support
• Shape: wrist watch phone

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:03">Specification:  &= nbsp;
• Camera: High defini= tion camera, supports video-shoot, the duration depends on storage
• Rom: TF card slot (1GB TF card was attached)
• Ring tone: supports MP3 audio record as ring tone
• Media format: MP3, MP4
• Messages and Multimedia Messaging Service
• Games: built-in games
• More information: E-book reader, FM radio, MP3, Audio player, Video recorder, Sound recorder, Image viewer, Sound recorder, Alarm, Calculator, Currency converter, Calendar, etc.

<= ins cite=3D"mailto:a" datetime=3D"2009-12-08T10:03">Package Content:
• 1 x wrist watch Phone
• 1 x Battery Charger (with Bluetooth charger)
• 1 x USB Cable
• 1 x English Manual
• 1 x Bluetooth earphone

Guarantee Period:
We provide all items from Sourcinggate.com for one year warranty
Accessories possess 1—3 Months Warranty
Please note that if the item from Sourcinggate does not have any quality problems, the shipping cost will be non-refundable.=

*GSM Frequency Information*=	This Unlocked Cell Phone = works with the following GSM Frequencies:<= /span>
= ; &n= bsp; = ; 850/900/1800/1900 MHz<= /span>
<= span class=3DmsoIns>Alway= s confirm with your carriers or providers before buying this item. Please check that the local cell network matches the phone's GSM standard. Click her= e to view frequencies for all major worldwide cell phone networks.

Retrieved 11-1-9: http://aaahq.org/TeachCurr/newsletters/Summer05/June2= 005.pdf

http://aaahq.org/AM20= 05/cpe/cpe02.htm

2005 Annual Meeting

August 7–10, 2005 San Francisco, California

Come to the Cit= y by the Bay!

CPE Session 2: Saturday, August 6, 8:00 AM – 4:00 PM

Sarbanes-Oxley Microsoft® Accelerator Forensic Accounting, Expert Witness Testimony, and Computer Litigation Support

Mobile Cell Phone Wristwatch w/ Bluetoo= th, MP3, Games, Camera

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

http://www.amazon.c= om/gp/customer-media/product-gallery/B001D53RVA/ref=3Dcm_ciu_pdp_images_0?i= e=3DUTF8&index=3D0

Quadband Cell phone Wrist Watch in Gold Color with Leather Straps

This Cell Phone works with the following GSM Frequencies:

850 + 900 + 1800 + 1900 MHz=

GD910 Quad-Band Watch Cellphone Touch Screen Bluetooth Black

This Unlocked Cell Phone = works with the following GSM Frequencies:<= /span>

August 7–10, 2005
San Francisco, California

Sarbanes-Oxley Microsoft® Accelerator Forensic Accounting,
Expert Witness Testimony, and Computer Litigation Support