C:\_Call4Papers
8-11-2010_doc_User Modeling through Real Sense Media for
Adaptive and Personalized Systems
8-11-2010_mht_User Modeling through Real Sense Media for
Adaptive and Personalized Systems
8-11-2010_pdf_User Modeling through Real Sense Media for
Adaptive and Personalized Systems
8-11-2010_User Modeling through Real Sense Media for Adaptive and Personali=
zed
Systems
Special Issue on: "User Modeling through Real Sense Med=
ia
for Adaptive and Personalized Systems"
Guest Editors: Frederic Andres, National Institute of Informatics, Japan/CV=
CE,
Luxembourg
Rajkumar Kannan, Bishop Heber College (Autonomous), India George Ghinea, Br=
unel
University, UK
Important Dates: Manuscript due: 15 August, 2010, Notificati=
on
of acceptance: 15 October, 2010,
Revised paper due: 15 November, 2010, Submission of final revised paper: 30
November, 2010
Prof. Rajkumar Kannan
Bishop Heber College (Autonomous)
Department of Computer Science
Tiruchirappalli
India
Email: rajkumar@bhc.edu.in
Prof. Frederic Andres
National Institute of Informatics, Tokyo, Japan
CVCE, Luxembourg
Email: andres@nii.ac.jp
rajkumar@bhc.edu.in, andres@nii.ac.jp
Dear Prof. Kannan and Prof. Andres
Enclosed is our paper for your publication. What do you think?
Thank you
Sincerely yours
Professor Sara Rushinek, arush@miami.edu (305)666-7890
Computer Information Systems
University of Miami
Coral Gables Fl 33124
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
User Modeling through Real Sense Media =
for
Adaptive and Personalized Systems
Avi Rushinek
Sara Rushinek
University of Miami
305.666.7890
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
|
Internet World Wide =
Web (WWW)
Spy Cam With Audio Monitoring For Remote Audit Has Multiple Applications,
Including But Not Limited To Lecture Capture, Document Camera, Blended,
Distance & Continuing Ed Podcast, & Security Net Surveillance
Functionality.
Internet WWW Spy Cam Audio Monitoring Devices Remo=
te
Audit
Overview
Internet World Wide Web (WWW) Spy Cam with Audio
Monitoring Devices for Remote Audit has multiple applications, including but
not limited to lecture capture, document camera, blended, distance and
continuing education, in addition to the traditional security surveillance
functionality. The repurposin=
g of
the surveillance audio video (AV) for instructional and emergency applicati=
ons
spreads the costs more widely, leading to a much lower cost per service, pl=
us
the opportunity to sell real-time access to the instructions, as well as
selling archived on demand AV, in the forms of progressive downloads or
DVDs/CDs, etc. Thus, the Return on Investment (RO=
I) on
the cost of the equipment and services related to the equipment grows propo=
rtionately
with the additional revenue producing activities such as teaching, and
socializing. To further enhan=
ce the
revenues and reduce the cost, such AV can use the free social media sites, =
such
as YouTube, GoogleVideo, to distribute the compressed AV for free, while
charging a premium for the higher resolution AV, such as High Definition (H=
D)
videos on Blu-ray disks (BD), which are important for near perfect visibili=
ty
of the videos.
Accounting and Popular Culture of Consumer
Electronics, Home Surveillance, Multimedia, Social Networks & Lecture
Capture
The objective of this manuscript=
is
to demonstrate the integration and the inter-linkages between accounting and
popular culture. Traditionally the accounting and auditing professionals ha=
ve
been very conservative in deploying new technologies such as “=
Consumer Electronics, Home
Surveillance, & Lecture Capture,” into their work environment, however, such trends may change as the technologies beco=
me
more and more power as well as pertinent to the objectives of accounting and
accountability, and most importantly real-time audit opinions and preventive
internal controls.
Such topics have been regarded as
trivial and unworthy of academic attention; research into the regular ritua=
ls
that pervade the everyday is now a legitimate field of scholarly inquiry am=
ong
social theorists and practitioners. Accounting researchers however, have
remained relatively aloof from this general trend, preferring to seek solac=
e in
the sphere of the corporation rather than the coffee shop. However, corpora=
tion
and educational institutions are deploying such consumer electronic
technologies, since they are best suited for certain tasks. For example, the home security
surveillance systems (“nanny spy cam”) have had the most sophis=
ticated
and cost effective wireless AV (Audio Video) communication and recording
capabilities, including the deployment of cell phone technologies. In such a case, a person can inser=
t a
cell phone subscriber identity module (SIM) card into a PTZ (Pant Tilt & Zoom) home surveillance=
camera
that assumes the behavior of a cell phone providing 2 way full duplex
communication, plus video conferencing, and recording to an SD (Secure Digi=
tal
Card).
Consequently, the aim of this pa=
per
is to broaden the scope of accounting scholarship beyond the confines of the
traditional business hours, to explore, for example, the deployment of such
popular culture technologies in the accounting and auditing work. In the case of providing real-time
operational audit integration with video conferencing integrated surveillan=
ce
system, in instructional institutional settings, auditors can monitor the w=
ork
of an employee, and in real-time provide invaluable feedback from across the
world without having to travel.
As the consumer electronics move
into the corporate environment, the corporate activities extend into the
popular culture. This research
direction inevitably implies moving the focus of accounting scrutiny beyond=
the
site of the professional firm, financial intermediary or manufacturing faci=
lity
to engage more directly with the media of mass culture. Such activities may include, but not
limited to, brand name audit through social networks. Such activities have traditionally=
been
limited to the marketing domains; however, many times such activities requi=
re
the deep knowledge and experience of the accounting and auditing profession=
s,
especially when it involves issues such as toxic paper, the collapse of some
banks and the massive Ponzi schemes and frauds of late.
While the accounting discourse m=
ay
not be so instantly identifiable within these unconventional contexts, the =
forensic
and investigative accounting domains should reap rich returns in not only
furthering an understanding of accounting, but also the ways and means in w=
hich
accounting and auditing practices and notions of accountability permeate our
everyday lives.
This manuscript illustrates the
linkages between accounting and popular culture. For example, it explores t=
he
role of accounting, audit, or forms of accountability within, but not
restricted to, the following technologies of popular culture, technologies =
that
we normally deploy in the following environments:
Most accountants and auditors wo=
uld
be hard pressed to connect topics like: “Leisure and entertainment, t=
he
pursuit or spectatorship of sporting activities, the cinema going experienc=
e, the
home entertainment phenomenon, Mass media and the internet, Television and
radio, The Internet and social networking sites, Consumption practices̶=
1;
with their profession, as the call for papers is promoting… This pape=
r is
theoretical and methodological in nature. The paper adopts an historical an=
d contemporary
perspective, drawing on a range of theoretical approaches.” (AAAJ 20010)
CCTV Camera 3G
mobile phone SIM to provide remote dial in/out access using a standard 3G
mobile phone for real time audio video&nbs=
p;
(AV) monitoring.
Imagine forensic auditors that g=
et a
cell phone call from the CCTV (Close circuit TV) Mobile Observation Camera =
that
uses a 3G (Generation) mobile phone subscriber identity module (SIM)
card to provide wireless remote access. After the auditor dropped the=
camera
in a restricted access investigated financial crime cording zone, prohibiti=
ng
certain traffic, in an attempt to catch an intruder dial using an unauthori=
zed
computer system to perpetrate spam scam fraud. The auditors programmed the remote=
3g
Cam to listen to the sound and call back any time certain sounds appear in =
the
office between 1am and 7am.
At 1.30 am the auditors get a call from the camera and when they res=
pond
to the call they see and record an unauthorized intruder abusing the comput=
er
systems to conduct an extensive spam scam fraud. Several auditors that responded to=
the
call can conduct a conference call with the intruder, as the camera has a
speaker connection that enables the intruder to hear the auditors, and a
microphone that sends the intruders reply to the auditors. The auditor can alert the police t=
o an
internet WWW site, to monitor the site in real time, and arrest the intrude=
r. Likewise, all the AV recorded and
archived in multiple places, included but not limited to the auditors phone=
s,
the camera’ SD (Secure Digital) card, as well as in the network PTZ (=
Pant
Tilt & Zoom) camera SD card.
Thus, the auditors can subsequently use the archived AV recording, f=
or
the following expert witness testimony, to convict the intruding fraudster,=
and
“nip the problem in the bud.”
Such 3g wireless phone access is=
using
a standard 3G mobile phone with video calling to enable the user to have re=
al
time video monitoring and video call conferencing. The ConnectVu 3G CCTV Observation =
camera
is the modern day equivalent of the popular Nokia Observation Camera. It provides: Two Ways Audio, Infra=
red
for night vision, Equipped with an internal battery, more than150 hours in
standby, 4 hours in continuous video call and External power supply supplie=
d in
the kit, to recharge the camera, any time power becomes available. It has Pan-Tilt-Zoom Function, and =
AV Recording
on to a 2GB Micro SD card.
To
supplement external recording from stand-alone cameras and voice recorders,
such lecture capture recording systems use also internal recording from wit=
hin
the instructor’s computer, using recording and screen-casting software
such as Microsoft Media Encoder, Camtacia, etc. This way the time line of recordin=
g can
sync the various recording for integrated playback for the viewing and
listening public.
Literature Review
The Teaching Company
Corporation represents the traditional selection of instructors for life-lo=
ng
video education, as they describe in their own language: The problem with the traditional m=
ethod
is that it is expensive, time consuming and most importantly presumptuous. =
It
is assuming that somebody can pick the best instructor for the target audie=
nce.
In contrast, the authors’ approach of a self-vetting top lecturer
selection system, assumes that the audience can pick the best speakers by t=
heir
hit rates, downloads, etc. Furthermore, this way they do not have to pick a
single instructor for an entire course, but rather a single instructor for =
every
subject for each course. A course may have hundreds of subjects, and
sub-subjects. This way one instructor may rank the highest in one subject, =
such
as break-even analysis in management accounting, while another instructor m=
ay
top the first instructor in the subject of budgeting. This way, the student
gets the best of the best in each subject category. Each subject maybe a
chapter in a DVD and a video clip on the World Wide Web and maybe as short =
as 1
minute2 or as long as 27 minutes.3
Likewise, it gives the
authors of this study the flexibility of multiple recording modes. The
traditional video camera recording mode, such as a surveillance PTZ camera,
recording from outside of the computer from a remote location on the ceilin=
g of
a classroom. Another recording mode from inside the computer, the lecture
capture includes the screen images and the audio recorded through the
microphone on the computer.4 This example
illustrates the lecture capture of a picture in picture approach, where the
instructor teaches about Microsoft Office Accounting demonstrating the
software, while the webcam displays her face on the monitor and the microph=
one
of the computer amplifies her voice through the speakers, and records it on=
the
instructors local removable flash drive, on the hard drive, and on a network
drive, with a WWW HTTP Server, as well as a DVD-Recorder in standard definition, and =
a BD
(Blu-ray Disk) in high definition. We can playback and podcast these separa=
te
but related video stream archives, in sync by their common sound files, and
time lines.
‘Time is moneyR=
17;
and a short time to market is important to maximize the ROI. Especially in
cases of emergency, and fast-moving high-tech industries, a short time to m=
arket
maybe the difference between life and death, or profit and loss. Instructors
have the opportunity to use current multimedia technologies for the integra=
tion
of PowerPoint presentations with a surveillance video camera and a CD/DVD
recorder. To see an example of such technology in action, see the Media Sit=
e example
(http://www.sonicfoundry.com/mediasite/recorders/). The instructors podcast
such videos, so that any device such as a computer, cell phone, PDA (Person=
al
Digital Assistant), or a Blu-Ray DVD player can download and play the videos
automatically at the time that the cameras stop recording. This is done wit=
hout
any human intervention, using RSS (Real Simple Syndication) feeds (Rushinek=
and
Rushinek, 2003b).
This study focuses on
employing research methodologies that highlight the importance of forensic
accounting, auditing, fraud mitigation, and litigation service issues. These
instructional methodologies include multi-media capabilities, data manageme=
nt
and data engineering (Rushinek and Rushinek, 2000b; Rushinek and Rushinek,
2001). Software was developed=
that
analyses and improves forensic accounting research skills, research tools a=
nd
research techniques for all that use the software. This improvement is
facilitated with automated test banks (software created test/exam
records/databases) taken from the transcripts of recorded lectures and pres=
entations.
The fraud simulations generate
discussion and experimentation in instructional means, methods, and materia=
ls.
From the instructional videos produced with the available in-house surveill=
ance
systems, transcripts (using Dragon Naturally Speaking software) are computer
generated. We have used this approach for the academic content in the field=
of
Management Information Systems in general and forensic accounting and audit=
ing
in particular.
Using the e-collaboratio=
n of
Open-Source Journal (OSJ) Systems and Microsoft Office Live, one can
demonstrate the integration of technology into the classroom, performing re=
search,
and consulting. The e-collabo=
ration
leads to the exchange of ideas and findings about developments related to
instructional multimedia, learning, teaching, and training. Lectures and
presentations can automatically be published in the double blind referee=
d
IT (Information Technology), secured, and public (unsecured) journals
(https://ejournals.library.miami. edu/index.php/it/index) (this is a
‘local’ journal at the UM library website). The transcriber via=
the
web transcribes in real time, and can automatically upload to the journal f=
or
the editing and referee (peer review) process. These journals can solicit unpubli=
shed
manuscripts by authors/instructors that are willing to have their lectures
transcribed into articles of not currently under consideration by another
journal or publisher. Each article will be edited by the authors, which will
produce revised versions that are uploaded and stored on the journal’s
sites. The articles can be published electronically as soon as the editors
complete their work, based upon advice from referees (peers), that together
determine whether the manuscript meets the objectives and standards set for=
th
by the journals’ editorial board and its board of advisors.
Best practice examples
concerning instructional design and course concepts can best be done by peer
evaluation. We are developing an automated journal of peer lecture evaluati=
on.
The instructor’s lecture will be transcribed and the transcript with =
be
automatically published in the journal subject to revisions and peer review
acceptance. Using the OJS
(http://pkp.sfu.ca/?q=3Dojs) each manuscript submitted to the journal is
automatically subject to systems’ review procedures. This will depend=
on
the area of specialty of the author and the topic of the article. Using IT
automation, and the OJS software, the system spell checks the manuscript and
checks the grammar, flagging it to the editor for language and/or format
deficiencies. Rushinek and Ru=
shinek
(1997, 1998, 1999, 2000a) demonstrate a self-vetting system for ‘Rati=
ng
and Ranking Best Practices of the British Petroleum Oil Company and the Oil
& Gas Industry’. As the system runs repeatedly, eventually the
‘Sales to Cash Forecasting Univariate Regression Trend Analysis’
emerges as the best practice among a large variety of ‘Computer Model=
ing’
(Rushinek and Rushinek, 2005c; Rushinek and Rushinek, 2007). Even though, t=
his
was done for the Oil and Energy industry, the lessons apply to any search f=
or
best practices. This study promotes audio visual (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 e=
ducational
materials.
Standards for the evalua=
tion
of skills and e-competences are different in the USA and EU. Such differenc=
es
have to be closed for the purpose of consolidated financial statements. To
close such difference in different time zones, different continents, differ=
ent
language, require minimal IT skills and e-competences. Rushinek et al. (1983) reported abo=
ut
empirical models of ‘Development and Testing of a Discriminate Model =
for
Measuring Changes in Instructor Evaluations Due to Using Computer Assisted
Instruction (CAI)’. They demonstrated software programs based on a
discriminate linear function for automating the gain of instructors’
ratings for applications of computers in mathematics and science teaching
(Rushinek et al., 1983). Rushinek and Rushinek (1983) show that such CAI and
testing that are fast and responsive satisfying users in ‘An Evaluati=
on
of Mini/Micro Computer Systems’, using ‘An Empirical Multivaria=
te
Analysis’. The results of the evaluations are stored in a database, f=
or
comparative time series analysis (Rushinek and Rushinek, 1983; Friedman et =
al.,
2006).
Rushinek and Rushinek
(2009a), have been conducting workshops for the American Accounting Associa=
tion
(AAA) about International Financial Reporting Standards (IFRS). These works=
hops
raised the issue of compliance with multiple sets of unrelated standards in=
one
integrated compliance efforts. On the one hand, the AAA enfo=
rces
some teaching effectiveness academic standards, while the accounting
profession imposes another set of new professional accounting standa=
rds
IFRS. The IFRS standards are currently enforced in the EU, but not in the U=
SA. Another standard of compliance is t=
he
legal compliance enforced by the US courts on forensic accounting expert
witnesses. A compliant and effective learning strategy for expert
witness’s audio/video (AV) recording that is made in real-time, two w=
ays,
high definition (HD) for forensic IT networks multiplies the compliance iss=
ues.
The research that focuses on investigative accounting testimony, and comput=
er
litigation support, combined with effective learning strategies can be too
expensive to justify, unless it leads to additional revenues and cost
savings. Workshops can help l=
ocal
accounting professors learn how to teach and practice forensic accounting,
while developing blended, distance and self-study educational tools. Such I=
FRS
workshops require international collaboration to help in closing the gap
between the common US standards of Generally Accepted Accounting Principles
(GAAP) and the EU standards of IFRS.
The AAA describes t=
he
workshops as follows: “Attend this session to learn how to use a Group
Learning – Teamwork teaching strategy to help teach specific elements=
of
the selected core competencies that are included in the American Institute =
of
Certified Public Accountants (AICPA’s) Vision Project framework.̶=
1;
Course Programmes for
E-competences (CPE) for accountants are training programmes and workshops f=
or
e-competences, making sure that they can keep their Certified Public Accoun=
tant
(CPA) or similar certificates current. The following is a description of tr=
aining
course programmes and workshops for e-competences. Automating the process of
recording, distributing, making the instructor an instant author of the
materials, and rewarding them further with royalties of sales of the videos,
the transcripts, the tests and assessments automatically generated from the=
se
transcripts will improve their overall competencies and performance (Rushin=
ek
and Rushinek, 2004). The presenters, Avi Rushinek, Unive=
rsity
of Miami, and Sara Rushinek, University of Miami, describe it as follows:
“Effective Learning Strategies (ELS) that repurposes stand-up
traditional classroom instruction AV (Audio Video) surveillance recorded to=
a
DVD, for real-time auditing, distance learning, CPE courseware, as well as =
tutor
CDs and DVDs. As soon as the class is over, the instructor’s PC uploa=
ds
the AV session to Google Video, and to a DVD-burner” (Rushinek and
Rushinek, 2009b).
To complement the
traditional after-the-fact auditing, this case study deals with real-time
auditing. This means that the auditor watches the activities in while they
occur; hence the term ‘real-time’. The system is using the World
Wide Web instead of limiting the access to the intranet; adding a potential=
ly
profitable online distances learning service (Rushinek and Rushinek, 2005a;
Rushinek and Rushinek, 2009b). Rushinek
and Rushinek (2003c, 2008) demonstrate how surveillance video playback, peer
evaluation and discussion of the ‘Role Play Forensic Accounting, Audi=
ting
and Tax Expert Witness’, can be very effective in ‘Providing
Testimony and Computer Litigation Support Teaching, Services, Research and
Development’. It shows that such visual aids, as AV surveillance
materials can dramatically enhance existing instructional technologies, whi=
le
improving the security for the participants (Rushinek and Rushinek, 2008). =
Let us review how forens=
ic
accounting instructors can use some of the above technologies in the classr=
oom.
The instructors can demonstrate ‘Wireless Access Points’ by sha=
ring
the recorded classroom videos wirelessly with students in the class, letting
them download 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 (Audio Video), Surveillance Recording’, the
students see how the camera that is situated at the back of the classroom c=
an
pan, tilt, and zoom (PTZ) an image 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
by using the phone as a remote control. An instructor/lecturer could have
anyone in the world be the cameraperson since class is being broadcasted re=
al
time over the Internet Protocol. As
the surveillance video recording ends, the videos are automatically stored =
and
uploaded to social video websites for viewing. Such websites include but are
not limited to iTunes U®,
Google Video® and You Tube®. The
Forensic Accounting instructor uses the videos to analyse the performance of
the expert witnesses together with the session participants. The discussion
highlights the pros and cons of the court behaviour of the experts, letting=
the
experts express their views. =
This activity also instructs the participants about Search Eng=
ine
Optimisation (SEO) of videos on the web (Rushinek and Rushinek, 2003a). They
learn how to garnish the top 100 positions, on Google Video®,
using meta-tags, lecture transcriptions, video transcriptions, court-report=
er
techniques to index and internet searches of court document databases. They
learn how an expert witness can promote his brand on Google Video
Lecturers and academic s=
taff
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 they produce a set of surveillance AV DVDs, with
e-books, test banks, and off/online CPE quizzes. Being professors in an
accredited Association to Advance Collegiate Schools of Business (AACSB)
business schools, they have to comply with the publication requirements of
AACSB. When they teach forensic accounting to students and professionals th=
ey
have to comply with National Association of State Boards of Accountancy (NA=
SBA)
and the American Institute of Certified Public Accountants (AICPA). When th=
ey
conduct an audit and certify the publicly traded companies’ financial
statements they have to comply with Committee of Sponsoring Organizations
(COSO). If it is a banking audit they may have to comply also with Basel=
II.
Likewise, if it is a healthcare organisation (like a university hospital and
wellness centre) they have to comply with Health Insurance Portability &=
amp;
Accountability Act (HIPAA). When they also serve as chairs of an academ=
ic
accounting department they have to comply with the Equal Employment Opportu=
nity
Commission (EEOC) in the USA. In addition, when they teach about it, for th=
ese
organisations they may have to comply with all of the above.
Recording, editing,
distributing and viewing DVDs created using repurposed surveillance equipme=
nt
enhances the live classes and improves the instructional quality through
personal and peer review. Revenues generated by this repurposing can be sha=
red
with both the institution and the faculty. Product/services in the manner of
course/lecture blending, distance instruction and self-study education all =
add
to additional funds generated for all parties involved. If security
surveillance equipment is already in place and working, the cost of equipme=
nt
is already been realised by the institution and only minimum capitalisation=
may
be needed to begin revenue generation (Rushinek and Rushinek, 2002).
In summary this study shows why SMS=
D (Single Media Single Device) on
one device is no longer good enough.
The system needs low resolution fast uploading media optimized for
streaming over free public social media site with low bandwidth, and
restrictions on the length (10 minutes) and size of the media (.5 gig max).=
In
contrast, the system need HD (High Definition) extreme clarity, when it com=
es
to securely identifying an intruder quickly before the intruder commits
additional criminal incidents, or extreme accuracy is need to view medical
procedures such as high risk operations, or high risk fast moving day-tradi=
ng
operations, where a mistake of a single character in a security symbol can
result in trading the wrong security. Likewise, a voice recorder optimized =
for
accurate lecture transcription is different from a MP3 recording device
optimized for streaming over the internet.=
Similarly, recording from within the computer, screen casting, that =
cannot
capture activities outside the computer, versus multiple external network a=
nd
cell surveillance cameras, each one having a unique angle, even-thought use=
rs
can PTZ the cameras.
Much like multiple devices that can
interact better with each other and with institutional infra structure such=
as
cameras, cell-phones, PDAs (Personal Digital Assistants) DVD-Recorders, voi=
ce recorders,
computers, routers, modems, servers and client devices, yet perform special
tasks better than other devices. As
some of these are becoming more and more personal, so will the modeling of
personal behaviour increase. =
With
GPS (Global Positioning Systems) and Face Recognition technologies prolifer=
ate
tracking of individuals and objects will become more and more common, with =
the
loss of privacy that goes with it.
Likewise, globalizatio=
n will
become more and more pervasive as technology closes the gap between the =
220;haves”
and the “have not.”
Some of the mobile media and the mobile devices no longer require he=
avy
infra-structure that can easily be controlled by a central administration,
reducing the barriers to entry, and the speed of change. Decentralization may become more a=
nd
more common, as competition becomes more and more intense. Therefore, research and developmen=
t of
new media, new devices, and interaction among them will become more and more
important.
References
AAAJ Special Issue Call for Pape=
rs:
Accounting and Popular Culture
Special issue call for papers fr=
om
Accounting, Auditing & Accountability Journal
Special Issue on Accounting and
Popular Culture (retrieved August 1, 20010)
=
http://www.emeraldinsight.com/authors/writing/calls.htm?=
id=3D1690
Jae-Kwan Yun, Jong-Hyun Jang, Kwang-Ro Park and =
Dong-Won Han, ̶=
0;Real-Sense Media Representation Technology Using Mult=
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pringerlink.com/content/m58n15543ut07650/
Rajkumar Kannan, Frederic Andres, Accessed on 8-11-2= 010, http://www.wikicfp.com/cfp/servlet/event.showcfp?event= id=3D9195©ownerid=3D7760
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and Rushinek, S. (2006) ‘The effect on achievement of using emerging =
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pp.37–47.
Rushinek, A., Rushinek, =
S.
and Stutz, J. (1983) ‘Development and testing of a discriminant model=
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instruction’,
The
Journal of Computers in Mathematics and Science Teaching,
Vol. 2, No. 4, pp.17–25.
Rushinek, A. and Rushine=
k,
S. (1997, December) ‘Rating and ranking best practices of the British=
petroleum
oil company and the oil & gas industry: sales to cash forecasting
univariate
regression
trend analysis and computer modeling’, Oil and Energy Quarterly.
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industry: a financial ratio automated peer review analysis of variance inte=
rnet
software
development’, Oil, Gas & Energy Quarterly, Vol. 47, No. 1,
pp.17–32.
Rushinek, A. and Rushinek, S. (1999, September) ‘Correla=
ting
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, pp.87–101.
Rushinek,
A. and Rushinek, S. (2000a) ‘Oil & gas market, sector & compa=
ny
relative strength congruity trading theory (MSCRSSCTT): an internet automat=
ion
approach applied to Chevron Corporation’s Stocks’, Oil, Gas
& Energy Quarterly, Vol. 48, No. 4, pp.671–682.
Rushinek,
A. and Rushinek, S. (2000b) ‘Internet fraud auditing: a simulated hea=
lth
care industry case study’, Journal of Forensic Accounting, Vol=
. 1,
No. 1, pp.125–234.
Rushinek,
A. and Rushinek, S. (2001) ‘The role of the forensic accountant in
calculating the damages using the “but-if” analysis in a case of
internet day trader & online broker misconduct litigation’, Jo=
urnal
of Forensic Accounting, Vol. 1, No. 2, pp.241–250.
Rushinek,
A. and Rushinek, S. (2002) ‘E-commerce security measures: are they wo=
rth
it?’, ACM: Ubiquity, Vol. 3, No. 39, pp.1–12.
Rushinek,
A. and Rushinek, S. (2003a) ‘What makes a publisher important?
Maximization of internet citations methodology’, ACM: Ubiquity,
Vol. 4, No. 12.
Rushinek,
A. and Rushinek, S. (2003b) ‘The University of DVD’, ACM:
Ubiquity, Vol. 4, No. 41.
Rushinek,
A. and Rushinek, S. (2003c) ‘Forensic audits of stock market forecasts
for Texaco & The International Oil and Gas Industry & Financial Mod=
els
for Online Broker Litigation’, Oil, Gas, & Energy Quarterly,
Vol. 51, No. 4, pp.659–678.
Rushinek,
A. and Rushinek, S. (2004) ‘Patents & Provisional Business Method
Patent Application (PPA) Disclosure Document Program (DDP) For Building &am=
p;
Testing Quality Research Productivity Of Expert Witness Testimony &
Computer Litigation Support Of Trade Secrets & IP’, Productivi=
ty
and Quality Management Frontiers.
Rushinek, A. and Rushinek, S. (2005a) ‘What makes users unhappy: share-point te= am services web server security’, ACM: Ubiquity, Vol. 6, No. 2. <= o:p>
Rushinek,
A. and Rushinek, S. (2005b) ‘Sarbanes-Oxley Microsoft®
Accelerator Forensic Accounting, Expert Witness Testimony, and Computer
Litigation Support’, 2005 American Accounting Association (AAA) An=
nual
Meeting, San Francisco, California.
Rushinek,
A. and Rushinek, S. (2005c) ‘Internet web server comparative forecast=
ing
sales models: reversed accounting of Texaco Corp and The Oil & Gas Indu=
stry
linear, exponential, power, polynomial & logarithmic univariate
regressions’, Oil, Gas, & Energy Quarterly, Vol. 54, No. 2,
pp.87–95.
Rushinek,
A. and Rushinek, S. (2007, November) ‘An automated business intellige=
nt
stock market matching engine for the oil and gas industry: materiality of
violating the normality assumption of linear regression control
analysis’, Oil, Gas, & Energy Quarterly, Vol. 56, No. 2,
pp.435–448.
Rushinek,
A. and 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 Americ=
an
Accounting Association (AAA) Annual Meeting Anaheim, CA. Available onli=
ne
at: http://aaahq.org/AM2008/cpe/cpe11.htm (accessed on 27 October 2009).
Rushinek,
A. and Rushinek, S. (2009a) ‘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,
effective learning strategies’, 2009 American Accounting Associati=
on
(AAA) Annual Meeting, 3 August 2009, New York. Available online at:
http://aaahq.org/ AM2009/ELS01.cfm (accessed on 27 October 2009).
Rushinek,
A. and Rushinek, S. (2009b) ‘Cell Phone Real Time Forensic Audit of
Tele-Medicine e-Bill Records over the WWW AV IP Network Security Surveillan=
ce Reconnaissance
PTZ Cam Systems, CCTV & DVD-Recording: Repurposed Stand-Up Instructions=
for
Distance or Blended Education and CPE, Emerging and Innovative Research
Session’, 2009 American Accounting Association (AAA) Annual Meetin=
g,
Tuesday 4 August 2009, NY. Available online at:
http://aaahq.org/AM2009/Emerging.cfm (accessed on 27 October 2009).
Appendix:
Appendix 1
3G
CCTV / GSM Observation Camera
Connect Vu Cam 3G
CCTV Mobile Observation Camera uses a 3G mobile phone SIM to provide remote
dial in access using a standard 3G mobile phone with video calling to enable
the user to have real time video monitoring.
The ConnectVu 3G CCTV Observation camera is the modern day equivalent of the
popular Nokia Observation Camera.
- Two Ways Audio
- Infrared LEDs for night vision.
- Equipped with an internal battery, more than150 hours in standby, 4 hours=
in
continuous video call. External power supply is supplied in the kit.
- Pan-Tilt-Zoom Function
- Recording on 2GB Micro SD card
Connect
Vu 3G Camera Brochure
http://www.gsmsave.com/acatalog/3G_Data_Cards_and_3G_Wireless_Rout= ers.html
Notes:
Wireless Router 3G SIM
Novatel Wireless MiFi 2352 unboxing video:
Wireless router hidden audio live monitoring device.