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t'>Filename:</td>
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h:189pt'>FITN.ORG-Monthly_Meeting_Location_and_Topics.xlsx</td>
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  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
  <td class=3Dxl68 width=3D64 style=3D'width:48pt'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D9 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'>Forensic Information Technology Network (FITN)=
 Group
  Meeting of Expert Witnesses, Attorneys, and Computer Litigation Support
  Professionals</span></td>
  <td colspan=3D64 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D3 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a href=3D"http://www.fitn.org/" target=3D"_pa=
rent"><span
  style=3D'font-size:8.0pt'>http://www.FITN.Org fillout our contact screen =
&amp;
  be our guest speaker</span></a></span></td>
  <td colspan=3D70 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'>6-8 pm University of Miami, Holiday In, US1 &a=
mp; Um</span></td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'>1<font class=3D"font9"><sup>st</sup></font><fo=
nt
  class=3D"font5"> Thursday of every Month,</font></span></td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D19 style=3D'height:12.6pt;mso-igno=
re:colspan'>
  <form id=3DaspnetForm name=3DaspnetForm action=3Ddefault.aspx method=3Dpo=
st>
  <a href=3D"http://www.hicoralgables.com/" target=3D"_parent"><span
  style=3D'font-size:8.0pt'>Meet us every 1st Thursday 5-8 pm, at the U. of=
 Miami
  Holiday Inn, 1350 South Dixie Highway (US1) Coral Gables, Fl, 33145, Phone
  (305) 667-5611, Fax (305) 669-3153, Linda Cambell Food &amp; Beverage
  Director, Owen Howe, Guest Service Manager. http://www.hicoralgables.com =
the
  Holiday inn website.</span></a></td>
  </form>
  <td colspan=3D54 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 style=3D'height:12.6pt'>Monthly_Meeting</td>
  <td class=3Dxl87 align=3Dright>3/6/2008 18:00</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Meet
  us every 1st Thursday 6-8 pm,<span style=3D'mso-spacerun:yes'>&nbsp;</spa=
n></td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>at
  the U. of Miami Holiday Inn,<span style=3D'mso-spacerun:yes'>&nbsp;</span=
></td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D3 style=3D'height:12.6pt;mso-ignor=
e:colspan'>1350
  South Dixie Highway (US1) Coral Gables, Fl, 33145,<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></td>
  <td colspan=3D70 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D3 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Phone
  (305) 667-5611, Fax (305) 669-3153, Linda Cambell Food &amp;<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></td>
  <td colspan=3D70 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 style=3D'height:12.6pt'>Beverage Director,<s=
pan
  style=3D'mso-spacerun:yes'>&nbsp;</span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Owen
  Howe, Guest Service Manager.<span style=3D'mso-spacerun:yes'>&nbsp;</span=
></td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D3 style=3D'height:12.6pt;mso-ignor=
e:colspan'>http://www.hicoralgables.com
  the Holiday inn website.</td>
  <td colspan=3D70 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D3 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a href=3D"mailto:s.rushinek@miami.edu"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>Call Dr. Sara Rushinek=
 at
  (305)666-7890 s.rushinek@miami.edu<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D70 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D5 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a
  href=3D"http://www2.bus.miami.edu/index.php?option=3Dcom_content&amp;task=
=3Dview&amp;id=3D482&amp;Itemid=3D625"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>http://www2.bus.miami.=
edu/index.php?option=3Dcom_content&amp;task=3Dview&amp;id=3D482&amp;Itemid=
=3D625<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D68 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D9 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a
  href=3D"http://www.onafree.com/Expert_Witness/1a-1st_Thursday_5-7_pm_Book=
s_and_Books_CGables_Forensic_Information_Technology_Network.mht"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>http://www.onafree.com=
/Expert_Witness/1a-1st_Thursday_5-7_pm_Books_and_Books_CGables_Forensic_Inf=
ormation_Technology_Network.mht<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D64 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D37 style=3D'height:12.6pt;mso-igno=
re:colspan'><span
  style=3D'line-height:115%'>FITN is an international network of profession=
als
  providing forensic services, expert witness testimony and computer litiga=
tion
  support.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>It will also
  provide CPE, CEE, CLE, CME (Continuing Professional, Engineering, Legal,
  &amp; Medical Education) to the attending professionals, using members&#8=
217;
  case-studies including current litigations.<span
  style=3D'mso-spacerun:yes'>&nbsp; </span>FITN publishes a journal that in=
cludes
  articles, blogs, and wikis about the same topics, and a FITN directory of
  forensic professionals. FITN publishes meeting videos on Google Video, as
  follows:</span></td>
  <td colspan=3D36 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D4 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a
  href=3D"http://video.google.com/videosearch?q=3DIS+Audit+Rushinek+888&amp=
;hl=3Den&amp;sitesearch"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>http://video.google.co=
m/videosearch?q=3DIS+Audit+Rushinek+888&amp;hl=3Den&amp;sitesearch=3D<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D69 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D11 style=3D'height:12.6pt;mso-igno=
re:colspan'><span
  style=3D'line-height:115%'>Following is a sample of tentative possible to=
pics
  (we invite additional topics for about 1 hour of presentation and discuss=
ion,
  please contact us and suggest a new topic):</span></td>
  <td colspan=3D62 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl70 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D3 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a
  href=3D"http://www.edwardspub.com/journals/JFA/I-2/241.pdf" target=3D"_pa=
rent"><span
  style=3D'font-size:8.0pt'>The Role of the Forensic Accountant in Calculat=
ing
  Damages using ...</span></a></span></td>
  <td colspan=3D70 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  style=3D'line-height:115%'><a
  href=3D"http://209.85.207.104/search?q=3Dcache:RhaiHBsMRhUJ:www.edwardspu=
b.com/journals/JFA/I-2/241.pdf+Forensic+Sara+Avi+Rushinek&amp;hl=3Den&amp;c=
t=3Dclnk&amp;cd=3D13&amp;gl=3Dus"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>File Format: PDF/Adobe=
 Acrobat
  - View as HTML</span></a></span><span style=3D'line-height:115%'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t'>Avi
  Rushinek<font class=3D"font5"> and </font><font class=3D"font10">Sara</fo=
nt><font
  class=3D"font5"> F. </font><font class=3D"font10">Rushinek</font><font
  class=3D"font5">*. University of Miami, Coral Gables, FL USA. This is a s=
tudy
  of the role of the </font><font class=3D"font10">forensic</font><font
  class=3D"font5"> accountant in calculating damages </font><font class=3D"=
font10">...</font></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t'></span><span
  style=3D'line-height:115%'><a
  href=3D"http://www.google.com/search?hl=3Den&amp;q=3Drelated:www.edwardsp=
ub.com/journals/JFA/I-2/241.pdf"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>www.edwardspub.com/jou=
rnals/JFA/I-2/241.pdf
  - Similar pages</span></a></span><span style=3D'line-height:115%'><span
  style=3D'mso-bidi-font-family:"Times New Roman"'><nobr></span></nobr></sp=
an></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D3 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a
  href=3D"http://www.edwardspub.com/journals/JFA/I-1/125.pdf" target=3D"_pa=
rent"><span
  style=3D'font-size:8.0pt'>Internet Fraud Auditing: A Simulated Health Care
  Industry Case Study</span></a></span></td>
  <td colspan=3D70 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  style=3D'line-height:115%'><a
  href=3D"http://209.85.207.104/search?q=3Dcache:cwVyi51VZa4J:www.edwardspu=
b.com/journals/JFA/I-1/125.pdf+Forensic+Sara+Avi+Rushinek&amp;hl=3Den&amp;c=
t=3Dclnk&amp;cd=3D14&amp;gl=3Dus"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>File Format: PDF/Adobe=
 Acrobat
  - View as HTML</span></a></span><span style=3D'line-height:115%'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t'>Avi
  Rushinek<font class=3D"font5"> and </font><font class=3D"font10">Sara Rus=
hinek</font><font
  class=3D"font5">*. University of Miami, Coral Gables, FL USA. </font><font
  class=3D"font10">Forensic</font><font class=3D"font5"> audits are investi=
gative
  audits that aim at detecting the likelihood, </font><font class=3D"font10=
">...</font></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t'></span><span
  style=3D'line-height:115%'><a
  href=3D"http://www.google.com/search?hl=3Den&amp;q=3Drelated:www.edwardsp=
ub.com/journals/JFA/I-1/125.pdf"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>www.edwardspub.com/jou=
rnals/JFA/I-1/125.pdf
  - Similar pages</span></a></span><span style=3D'line-height:115%'><span
  style=3D'mso-bidi-font-family:"Times New Roman"'><nobr></span></nobr></sp=
an></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl67 width=3D127 style=3D'height:12.6pt;width:95p=
t'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl73 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl74 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  lang=3DEN style=3D'mso-ansi-language:EN'>A FORENSIC METHOD FOR EVALUATING=
 JOURNAL
  QUALITY</span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl73 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  lang=3DEN style=3D'mso-ansi-language:EN'><a
  href=3D"http://www.acm.org/ubiquity/views/a_rushinek_2.html" target=3D"_p=
arent"><span
  style=3D'font-size:8.0pt'>&quot;Evaluating the quality of a journal publi=
sher
  is many times a controversial issue. This is especially the case as it
  pertains to the promotion and tenure decisions of faculty members.&quot; =
In
  &quot;What Makes a Publisher Important? Maximization of Internet Citations
  Methodology&quot; (Ubiquity, vol. 4, issue 12, May 13-19, 2003) Avi Rushi=
nek
  and Sara Rushinek, professors at the University of Miami, describe their
  study which, employing what they term a &quot;forensic approach,&quot; us=
es a
  search engine citation test as a supplement to the traditional academic
  methods of ranking journal quality. The complete article is available onl=
ine
  at http://www.acm.org/ubiquity/views/a_rushinek_2.html</span></a></span><=
/td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl73 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl75 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  lang=3DEN style=3D'mso-ansi-language:EN'>Ubiquity<font class=3D"font13"> =
is a free,
  Web-based publication of the Association for Computing Machinery,
  &quot;dedicated to fostering critical analysis and in-depth commentary on
  issues relating to the nature, constitution, structure, science, engineer=
ing,
  technology, practices, and paradigms of the IT profession.&quot; For more
  information, contact: Ubiquity, email: ubiquity@acm.org; Web:
  http://www.acm.org/ubiquity/</font></span><span lang=3DEN style=3D'mso-an=
si-language:
  EN'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t'><a
  href=3D"http://www.acm.org/" target=3D"_parent"><span style=3D'font-size:=
8.0pt'>For
  more information on the ACM, contact: ACM, One Astor Plaza, 1515 Broadway,
  New York, NY 10036, USA; tel: 800-342-6626 or 212-626-0500; Web:
  http://www.acm.org/<span style=3D'mso-spacerun:yes'>&nbsp;</span></span><=
/a></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl73 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  style=3D'line-height:115%'><a
  href=3D"http://its.unc.edu/tl/infobits/bitjun03.html" target=3D"_parent">=
<span
  style=3D'font-size:8.0pt'>http://its.unc.edu/tl/infobits/bitjun03.html<sp=
an
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl76 colspan=3D7 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'mso-fareast-font-family:"Times New Roman"'>Sarbanes-Oxley
  Microsoft&reg; Accelerator Forensic Accounting, Expert Witness Testimony,=
 and
  Computer Litigation Support<span style=3D'mso-spacerun:yes'>&nbsp;</span>=
</span></td>
  <td colspan=3D66 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl77 style=3D'height:12.6pt'>Description/Objectiv=
es:</td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D39 style=3D'height:12.6pt;mso-igno=
re:colspan'>Sarbanes-Oxley
  Microsoft Accelerator Forensic accounting workshop demonstrates 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.</td>
  <td colspan=3D34 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D50 style=3D'height:12.6pt;mso-igno=
re:colspan'>We
  will discuss R&amp;D for experienced expert witnesses, including the issu=
es
  of dealing with the forensic team of professionals. This workshop focuses=
 on
  using forensic accounting techniques in general, and providing Computer
  Litigation Support in particular. The workshop objectives include helping
  experienced expert witnesses to review their skills and upgrade them, whi=
le
  demonstrating to prospective expert witnesses the nature of the work, its
  intellectual challenges and financial 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 a=
nd
  arguments of pros and cons of various issues.</td>
  <td colspan=3D23 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl77 style=3D'height:12.6pt'>Format/Structure:</t=
d>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D22 style=3D'height:12.6pt;mso-igno=
re:colspan'>DVDs
  for litigation support, including the pros and cons of different standards
  such as DVD+/-RW/VR (Digital Versatile Disk, Read Write, and Video
  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.</td>
  <td colspan=3D51 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl77 style=3D'height:12.6pt'>Intended Audience:</=
td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D42 style=3D'height:12.6pt;mso-igno=
re:colspan'>This
  study targets practicing and academic litigation and litigation support t=
eam
  members, including lawyers, economists, accountants, auditors, doctors,
  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.</td>
  <td colspan=3D31 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl77 style=3D'height:12.6pt'>Presenters:</td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Sara
  Rushinek, University of Miami</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Avi
  Rushinek, University of Miami</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl77 style=3D'height:12.6pt'>Sponsor:</td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Teaching
  and Curriculum Section</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a href=3D"http://aaahq.org/AM2005/cpe/cpe02.h=
tm"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>http://aaahq.org/AM200=
5/cpe/cpe02.htm<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl78 style=3D'height:12.6pt'>Audited Google Video
  Professors' e-Store Pod-Casts: How to Teach, Service &amp; Research using=
 WWW
  Assessment DVD of Microsoft&reg; Office Accounting Technologies for the
  Wireless Classroom</td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl79 style=3D'height:12.6pt'>(Accounting)</td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl80 colspan=3D70 style=3D'height:12.6pt;mso-igno=
re:colspan'>This
  workshop focuses on Audited Google Video Professors' e-Stores Podcasts. It
  describes how university professors record lectures to Podcast them, and
  distributes them offline and online. It deals with how to stream free
  trailers, upload and download clips, Page-View Counts, Buy High Quality,
  Day-Pass, or View the Full Length of a Clip. It evaluates methods of
  &quot;How-to&quot; Teach, Service, and Research the WWW (World Wide Web)
  Assessment DVD, applied not only to supplement instructions and testing,
  e-learning and CPE distance learning, but also to improve teaching
  effectiveness, fund other activities, and facilitate business continuity
  backup and recovery. Thus, you can back up your computers and lectures on=
 to
  a DVD, and distribute it from a remote WWW server. We use the new Free
  Microsoft&reg; Office Accounting Technologies as an instructional tool an=
d an
  example of how to teach, service, and research using new Wireless Bluetoo=
th,
  Wi-Fi, Blu-ray technologies.</td>
  <td colspan=3D3 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl81 style=3D'height:12.6pt'>Presenters:<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl80 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Avi
  Rushinek, University of Miami</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl80 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Sara
  Rushinek, Unversity of Miami</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl81 colspan=3D5 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Sponsor:<font
  class=3D"font13"> Teaching and Curriculum Section AAA (American Accounting
  Association).</font></td>
  <td colspan=3D68 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a href=3D"http://aaahq.org/AM2007/cpe/cpe03.h=
tm"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>http://aaahq.org/AM200=
7/cpe/cpe03.htm<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl78 style=3D'height:12.6pt'><span style=3D'mso-f=
areast-font-family:
  "Times New Roman"'>Assessment CPE Video Podcasts and Blogs
  &quot;Hands-on:&quot; Consult, Publish &amp; Teach Forensic Auditing, Exp=
ert
  Witness Testimony &amp; Microsoft&reg; Office Accounting Computer Litigat=
ion
  Support</span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl79 style=3D'height:12.6pt'><span style=3D'mso-f=
areast-font-family:
  "Times New Roman"'>(Specialized Knowledge &amp; Applications)</span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl81 style=3D'height:12.6pt'>Description/Objectiv=
es:</td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl80 colspan=3D73 style=3D'height:12.6pt;mso-igno=
re:colspan'>Repurpose
  DVD-recorded lectures using new Blu-ray&reg; and HD-DVD&reg; in the class=
room
  and CPE, for the CPA, CMA, CIA, CISA/M WWW certificate Preps. Demonstrate
  download of the Microsoft Office Accounting, and upload the lecture on
  iTunesU&reg;, Google Video&reg;, and YouTube&reg;. Review test automation
  compliance with NASBA, AACSB, COSO, Sarbanes-Oxley, HIPAA, and Basel II.
  Publish for students, alumnus, professionals, and the general public. Web
  cast using multi-media streaming tools to be more effective and efficient,
  and provide a more enjoyable experience. Use the new Microsoft&reg; Office
  2007 Accounting, and Vista&reg; involving Effective Learning Strategies,
  Emerging and Innovative Research, and Internet Research Forums. Instructo=
rs
  encourage existing and prospective faculty and students to be involved and
  contribute in Assessing Submissions, Publications, Faculty Development,
  Teaching, Research, Practice, Service, Awards, and Placement streamline
  automation and SEO (Search Engine Optimization).</td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl81 style=3D'height:12.6pt'>Presenters:</td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl80 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Avi
  Rushinek, University of Miami</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl80 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Sara
  Rushinek, University of Miami</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl81 style=3D'height:12.6pt'>Sponsor:</td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl80 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Teaching
  and Curriculum Section.</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a href=3D"http://aaahq.org/AM2007/cpe/cpe08.h=
tm"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>http://aaahq.org/AM200=
7/cpe/cpe08.htm<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl80 colspan=3D2 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Using
  financial ratios to predict insolvency</td>
  <td colspan=3D71 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl82 colspan=3D23 style=3D'height:12.6pt;mso-igno=
re:colspan'><span
  style=3D'mso-fareast-font-family:"Times New Roman"'>Abstract: The purpose=
 of
  this study is to explore the feasibility of using financial ratios as an
  analytical technique to predict financial insolvency. Using discriminant
  analysis, a credit-risk score was calculated to determine if a lender sho=
uld
  accept or reject a prospective borrower. This study reveals that 80% of t=
he
  cases were correctly predicted by this model.<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></td>
  <td colspan=3D50 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl80 colspan=3D8 style=3D'height:12.6pt;mso-ignor=
e:colspan'>Address
  correspondence to Avi Rushinek, Department of Accounting, University of
  Miami, Coral Gables, Florida 33124, USA.</td>
  <td colspan=3D65 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'height:12.6pt'>
  <td height=3D17 colspan=3D73 class=3Dxl68 style=3D'height:12.6pt;mso-igno=
re:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl69 colspan=3D6 style=3D'height:12.6pt;mso-ignor=
e:colspan'><span
  style=3D'line-height:115%'><a
  href=3D"http://www.sciencedirect.com/science/article/B6V7S-45K1JNH-C5/2/f=
c92296def4a603f3668ae0709a8b65f"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>http://www.sciencedire=
ct.com/science/article/B6V7S-45K1JNH-C5/2/fc92296def4a603f3668ae0709a8b65f<=
span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D67 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl66 style=3D'height:12.6pt'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  style=3D'line-height:115%'>Title:<font class=3D"font5"> Accounting softwa=
re
  evaluation: hardware, audit trails, backup, error recovery and security<s=
pan
  style=3D'mso-spacerun:yes'>&nbsp;</span></font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  1'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span style=3D'line-height:115%'>Auth=
or(s):<font
  class=3D"font5"> Avi Rushinek, Sara F. Rushinek<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  2'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span style=3D'line-height:115%'>Jour=
nal:<font
  class=3D"font5"> Managerial Auditing Journal<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  3'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  4'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  5'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  6'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  7'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span style=3D'line-height:115%'>Abst=
ract:<font
  class=3D"font5"> Illustrates the selection of accounting software package=
s (AP)
  by correlating user needs to system specifications. A recommendation repo=
rt
  ranks the software in descending order of their correlations to user need=
s.
  As a by-product the system educates the consultant or user by explaining =
the
  specifications, making their expectations more realistic and avoiding
  unpleasant &#8220;after the fact&#8221; surprises.<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  8'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span style=3D'line-height:115%'>Keyw=
ords:<font
  class=3D"font5"> Accounting systems, Applications software, Computer hard=
ware,
  Database packages, Purchasing, Systems development<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  9'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  10;mso-yfti-lastrow:yes'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span lang=3DFR><a
  href=3D"http://www.emeraldinsight.com/10.1108/02686909510100887"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>Article URL:
  http://www.emeraldinsight.com/10.1108/02686909510100887</span></a></span>=
</td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl67 width=3D127 style=3D'height:12.6pt;width:95p=
t'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl84 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  style=3D'mso-fareast-font-family:"Times New Roman"'>The University of DVD=
 <font
  class=3D"font19">Universities and training organizations increasingly use
  technology to record and distribute original material, bringing on a new
  class of technological and legal issues.</font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl85 width=3D127 style=3D'height:12.6pt;width:95p=
t'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl86 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  style=3D'mso-fareast-font-family:"Times New Roman"'>By Avi Rushinek and S=
ara
  Rushinek</span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl85 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  style=3D'mso-fareast-font-family:"Times New Roman"'>The topics of DVD cop=
ying,
  distributing, Web-casting, publishing, ecommerce and peer-to-peer file
  sharing bring to mind illegal copying of the entertainment industry's
  proprietary digital contents. Often overlooked is the other side of the c=
oin,
  original material that authors and publishers want to distribute in a
  cost-effective and timely basis.<span style=3D'mso-spacerun:yes'>&nbsp;</=
span></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  style=3D'line-height:115%'><a
  href=3D"http://www.acm.org/ubiquity/views/v4i41_rushinek.html" target=3D"=
_parent"><span
  style=3D'font-size:8.0pt'>http://www.acm.org/ubiquity/views/v4i41_rushine=
k.html<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl67 width=3D127 style=3D'height:12.6pt;width:95p=
t'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t'><span
  style=3D'line-height:115%'>Title:<font class=3D"font5"> Forecasting sales,
  expenses and stock market values by quarterly financial statement ratio
  analysis: a microcomputer software development model<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  1'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span style=3D'line-height:115%'>Auth=
or(s):<font
  class=3D"font5"> Avi Rushinek, Sara F. Rushinek<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  2'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  3'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  4'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  5'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  6'>
  <td height=3D17 class=3Dxl83 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  7'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span style=3D'line-height:115%'>Abst=
ract:<font
  class=3D"font5"> Presents a case study demonstrating financial statement =
ratio
  analysis (FSRA). This analysis matches company to industry data and builds
  sales forecasting models. FSRA imputes forecast standards of sales and co=
sts,
  and applies them to a budgeted financial statement variance analysis for =
the
  EE (electronic and electrical) industry. Develops the concept of industry
  base standards, integrating them into the more traditional statistical and
  accounting concepts of quality control standards. Provides an implementat=
ion
  example, and reviews possible improvements to the current methodology and
  approach. Uses a similar methodology to forecast the stock market value w=
ith
  some exceptions. Models sales and costs of an individual company and an
  industry based largely on aggregate industry databases. For this purpose,
  uses a multivariate linear trend regression analysis for the sales
  forecasting model. Defines and tests related hypotheses and evaluates the=
ir
  significance and confidence levels. For an illustration uses the EE indus=
try
  and the APM company. Also demonstrates a microcomputer-based FSRA software
  that speeds, facilitates, and helps to accomplish the stated objectives. =
The
  FSRA software uses industry financial statement databases, computes finan=
cial
  ratios and builds forecasting models.<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  8'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span style=3D'line-height:115%'>Keyw=
ords:<font
  class=3D"font5"> Budgeting, Financial statements, Models, Ratios, Sales
  forecasting, Statistics<span style=3D'mso-spacerun:yes'>&nbsp;</span></fo=
nt></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  9'>
  <td height=3D17 class=3Dxl72 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span style=3D'line-height:115%'>Arti=
cle
  Type:<font class=3D"font5"> Case study<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></font></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
 </tr>
 <tr height=3D17 style=3D'mso-height-source:userset;height:12.6pt;mso-yfti-=
irow:
  10;mso-yfti-lastrow:yes'>
  <td height=3D17 class=3Dxl71 width=3D127 style=3D'height:12.6pt;width:95p=
t;
  padding-bottom:0in;padding-top:0in'><span lang=3DFR><a
  href=3D"http://www.emeraldinsight.com/10.1108/02686909510079620"
  target=3D"_parent"><span style=3D'font-size:8.0pt'>Article URL:
  http://www.emeraldinsight.com/10.1108/02686909510079620<span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></a></span></td>
  <td colspan=3D72 class=3Dxl68 style=3D'mso-ignore:colspan'></td>
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  <td width=3D64 style=3D'width:48pt'></td>
  <td width=3D64 style=3D'width:48pt'></td>
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  <td width=3D64 style=3D'width:48pt'></td>
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  <td height=3D19 style=3D'height:14.4pt'></td>
  <td>Maps</td>
  <td>Images</td>
  <td>Links</td>
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 <tr height=3D19 style=3D'height:14.4pt'>
  <td height=3D19 colspan=3D3 style=3D'height:14.4pt;mso-ignore:colspan'></=
td>
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 <tr height=3D19 style=3D'height:14.4pt'>
  <td height=3D19 colspan=3D3 style=3D'height:14.4pt;mso-ignore:colspan'></=
td>
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  <td></td>
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  <td height=3D19 colspan=3D3 style=3D'height:14.4pt;mso-ignore:colspan'></=
td>
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  <td>Slides</td>
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