Fraud Case in reoprting or accounting

Pick a public company that has recently (in the past 1-2 years) been featured prominently in the news as having experienced fraud and/or gross negligence (reporting or accounting), on the part of its management such as ENRON, WORLD Com. etc. Then in an essay oF Two pages.
discuss how a good system of internal control may have prevented the problem and or detected it sooner.
Describe what could have been done differently and by whom.

Please use the following Outline in the writting of the paper

Introduction/Thesis: Dell Inc was a pioneer in marketing innovation, selling computers directly to customer demands and needs se...parating them from the rest of PC makers. Dell faced extensive serious ethical and accounting violations.

I. Key Players
A. Michael S. Dell
1.Founder of the company
2. His role in the fraud was reviewing, signing and approving annual reports during the period that the fraud was conducted.
3. He signed the Sarbanes-Oxley certification during 2003 and 2004 and he made public statements concerning the report.
B. Kevin B. Rollins
1. He replaces Michael Dell as CEO
2. His role in the fraud was reviewing, signing and approving annual report during the period that the fraud was conducted.
3. He benefited from strong stock performance.
C. James M. Schneider
1. Dell's CFO from 2000 to 2007
2. He signed, reviewed and approve all the annual reports related to the fraud.
3. He knew that Dell's improperly maintained excess reserves in the corporate contingencies for future period.
D. Leslie L. Jackson
1. Assistant Comptroller in 2003
2. She knew that the reserves funds was not in conformance with GAAP.
E. Nicholas A.R. Dunning
1. Vice President of Finance 2001
2. Senior official in this fraud case relied mainly in the value of their stock as an incentive to deliver positive information

II. Flows in Accounting Governance and Ethical Violations
A. GAAP Violation
1. Created and maintained excess accruals in multiple reserve accounts
2. Dell's manipulated bonus and profit sharing reserve accounts
3. Full disclosure principle
4. Disregard SEC rule 406 of the act in adopting a code of ethic

III. Impact of the fraud
A. Stakeholders
1. Financial restatement undermine stakeholder confidence in the veracity of the financial report
2. Revenue each year will be reduce by less than one percent that was previously report

IV. Recommendations
A. Improve Internal Controls
B. Ethical Training to Top manager
Conclusion:

Reference:
Dell inc overview. (2010). Retrieved from http://in.reuters.com/finance/stocks/companyProfile?symbol=DELL. O
Case: 1:10-cv-01245 security and exchange commission. (2010, July 22). Retrieved from http://www.sec.gov/litigation/complaints/2010/comp21599

Conduct a research of Dell Inc acccounting fraud and irregularity case as it relates to the ethical issue (e.g., personnel involved, specific flaws in accounting governance, recommended solutions, probable impacts on the accounting profession, etc.).  more

Summarize the overall viewpoint of the author, and discuss the major issues presented in the case.

Review the Questions for Thought. Answer these three questions using the business ethics pr...inciples.

1. What do you think Kozlowski?s motivation for trying to avoid sales taxes on his art purchases was? Explain.
2. Explain the concept of commingling assets with respect to the Tyco case.
3. Would it have been possible for the board of directors to see the adjustments taking place in the many different programs at Tyco? Explain.

TYCO: IM SURE THAT ITS A REALLY NICE SHOWER CURTAIN

THE RISE OF DENNIS KOZLOWSKI
On May 18, 2002, Tyco CEO Dennis Kozlowski, who had received his degree in accounting and finance from Seton Hall University in 1968, gave the commencement address to St. Ansell?s College in Manchester, New Hampshire. He talked about the difficult decisions that the graduates would have to address during their lifetime. He stated that the graduates would have questions that would test their moral standards. He told the students that the questions would get tougher and the potential consequences would be more severe, so his advice was to do not the easy thing, but the right thing. Less than two weeks later, on June 1, 2002, Dennis Kozlowski, who had worked at Tyco since 1975, announced to the board of directors for Tyco International that he was the subject of a criminal investigation in New York for evasion of sales taxes on a painting he had purchased in Manhattan. The board of directors demanded that he step down as CEO of Tyco, and he did on June 3, 2002. Tyco told the media that Kozlowski had resigned for personal reasons. By resigning and not being fired, Kozlowski was no longer eligible for a severance package that was valued at approximately $ 120 million. Previous Tyco CEO John Fort took over as interim CEO. Fort, Tyco?s CEO from 1982 to 1992, had stopped using the company jet and sold off the president?s house and other corporate- held apartments during his first reign. In an ironic example of dj vu, Fort, who was on the board of directors of Tyco, had to ad-dress the same issues in 2002 that he dealt with in 1982.
THE FINANCIAL TROUBLES BEGIN
It was not a pleasant time for Tyco because it had lost $ 86 billion in market capitalization because of concerns investors had about the company?s strategic focus. In addition,
a number of critics were complaining about the compensation levels given to Kozlowski and other members of Tyco?s management. Tyco's stock had fallen from $ 60 in December 2001 to $ 16.05 inDecem-ber2001to$16.05 in June 2002. In addition, Tyco had accumulated $ 27 billion in debt through various acquisitions. Kozlowski was called Deal a Month Dennis for his aggressive acquisition style. He said his goal was to create the new General Electric. Some of the major acquisitions are shown in Table 1. In his ten years as CEO, through growth via acquisition, Kozlowski grew the size of Tyco from $ 2 billion when he took over the CEO position to create a conglomerate with annual sales of $ 36 billion at the end of fiscal 2001. Tyco had a quarter of a million employees worldwide and had a market capitalization of $ 120 billion. At the time of his resignation, Kozlowski had exercised $ 240 million in stock options and had been paid close to $ 100 million over the previous three years. The estimated tax that Kozlowski avoided on the painting was $ 1 million. In addition, Kozlowski owned residences in New York, New Hampshire, Florida, and Nantucket Island. His New York apartment was reportedly bought for $ 18.5 million in 2000. His distaste for paying taxes led him to move the corporate headquarters to Bermuda from Exeter, New Hampshire, in 1997 to reduce Tyco?s tax liability to 20 percent, which is approximately half of the average corporate rate for United States based firms.
PAYING FOR EMPTY CRATES
It was alleged that Kozlowski had bought approximately $ 15 million worth of paintings in New York and had the art gallery ship them to New Hampshire to avoid paying the 8.25 percent New York State and Manhattan combined sales tax even though they were to be hung in his Fifth Avenue apartment.
On June 4, 2002, Kozlowski was indicted by a grand jury for tax evasion for avoiding paying more than $ 1 million in taxes on six paintings that he had purchased in the fall of 2001. In addition, he was also charged with tampering with evidence and willfully falsifying financial records. He was ordered to surrender his passport and was released on a million bond. One piece of evidence that prosecutors were able to obtain was a fax that listed the paintings Kozlowski had purchased, which were supposed to be shipped to New Hampshire, with the words wink, wink in parentheses. Kozlowski had bought approximately twelve paintings including a Renoir and a Monet that were valued at more than $ 15 million from August to December 2001. Karen Kozlowski, Dennis?s wife, worked with art director Christine Berry to help purchase the art for their Fifth Avenue apartment. Some of the paintings would be sent to the apartment to see how they would look on the wall before they were purchased. In December 2001 the Kozlowski?s purchased a Monet for close to $ 4 million from a private Manhattan dealer. The art dealer, Alexander Apsis, did not charge sales tax on the painting because Kozlowski gave him a written document that stated that the painting was going to be shipped to New Hampshire. However, the painting went to the Manhattan apartment, which is less than two blocks from the art dealer?s office. During the same time period, the Kozlowski?s purchased four additional paintings that were valued at close to $ 9 million and included a Renoir. For those purchases, Kozlowski told the art dealer to ship empty boxes to New Hampshire to represent the shipment of the paintings. On January 2, 2002, five empty boxes were shipped to New Hampshire and signed for by a Tyco employee.
THE INVESTIGATION EXPANDS
On June 6, 2002, prosecutors announced that the investigation had been expanded to include an examination to see whether Kozlowski used Tyco funds to finance the maintenance of his Florida homes as well as paying for other personal expenses. The investigation started to focus on whose money was used to purchase the artwork that was hanging in Kozlowski?s Fifth Avenue apartment. In addition, it appeared that Tyco money was used to purchase the $ 18.5 million apartment in Manhattan for the Kozlowski?s. The investigation also examined whether Tyco money was used to purchase the Kozlowski home in Boca Raton, Florida. The Boca Raton home had been owned by Lord Michael Ashcroft, who became a Tyco board member in 1997 when Tyco purchased ADT, which Ashcroft?s company owned. In October 1997 Ashcroft sold his house to his wife for $ 100. She sold it the same day for $ 2.5 million to a Tyco vice president, Byron Kalogerou. The investigation was to determine whether the home was purchased with Tyco funds and Kalogerous name was put on the title to avoid having the appearance that Tyco bought the home for Kozlowski from a Tyco board member. By June 9, 2002, Tyco?s stock had fallen from a high of more than $ 60 in December 2001 to $ 10.10, resulting in a reduction of market capitalization of approximately $ 95 billion.
On June 26, 2002, Dennis Kozlowski was indicted on two additional charges of tampering with evidence in the tax evasion case. The new indictment was based on the disclosure that Kozlowski had physically taken a bill of lading from the Tyco offices in Boca Raton that had falsified the shipment of the paintings from New York to New Hampshire before the files were sent to the New York district attorney?s office in May 2002. As with all the previous charges, Kozlowski pleaded not guilty to the new felony charges. On July 23, 2002, Tyco reported a third- quarter loss of $ 2.32 billion, com-pared with a net profit of $ 1.18 billion for the third quarter of 2001. On July 25, 2002, Tyco announced that it had hired Motorola?s president, Edward Breen, as the new CEO and chairman of the board. Breen had also previously been the CEO of General Instrument Corporation, which was acquired by Motorola in 2000.
On September 12, 2002, Dennis Kozlowski and CFO Mark Swartz were indicted for illegally obtaining hundreds of millions from Tyco for their own use. It was alleged that the two former Tyco executives were involved in racketeering by being involved in stock fraud, the disbursement of bonuses that were not authorized to employees, and the falsification of expense accounts. It was also alleged in the indictment that Kozlowski and Swartz paid off a Tyco board member and other employees to keep their fraudulent activities quiet. The prosecutors accused Kozlowski and Swartz of running a criminal enterprise, which is commonly used when indictments are applied to members of organized crime. The Manhattan district attorney?s office claimed that the two former Tyco executives started the covert fraudulent operation in 1995. The DAs office alleged that the two men had spent millions of Tyco?s dollars for their personal use. It was also alleged that the two Tyco executives would control the focus of Tyco?s internal audits and would file disclosure reports with the SEC without any input from the legal department to avoid any chance that their activities would be discovered. The prosecutors calculated that Kozlowski and Swartz had stolen $ 170 million directly from the company and had illegally gained another $ 430 million by selling Tyco stock while the price was artificially high due to financial statement manipulations. The prosecutors also alleged that Kozlowski had defrauded the company by giving himself and other Tyco employee?s unauthorized bonuses and loans that were not repaid to the company. It was alleged that Kozlowski used a Tyco program designed to help executives pay taxes on stock options to improperly borrow an estimated $ 242 million for his own use. Kozlowski used the money to purchase paintings, real estate, yachts, and jewelry for himself and his wife. Swartz allegedly used the same program to borrow $ 72 million for his personal investments. In addition, Kozlowski and Swartz used $ 78 million in loans from Tyco?s real estate relocation pro-gram, which was designed to help pay the costs of employees who were being transferred to the Boca Raton office from the New Hampshire office. The money was used by the two executives to purchase real estate and other personal expenses.
THE PAYMENT OF EXPENSES
On September 18, 2002, it was revealed that Dennis Kozlowski had approved without authorization the forgiveness of loans to fifty- one Tyco employees in the amount of $ 95 million in return for their silence. The company also released the results of an internal review headed by David Boies, who found that Tyco paid for personal expenses of Kozlowski including an $ 80,000 payment to American Express, a traveling toilet box that cost $ 17,100, an umbrella stand designed to look like a dog for $ 15,000, a sewing basket that cost $ 6,300, a $ 6,000 shower curtain, two sets of bed sheets that cost $ 5,960, a set of coat hangers that cost Tyco $ 2,900, a metal wastebasket that cost $ 2,200, a $ 1,650 notebook, and a pincushion that cost $ 445.
Tyco filed a lawsuit against Kozlowski, requiring the former CEO to return to Tyco his compensation and benefits since 1997 and the forfeiture of all of the components of his severance package.
HAPPY BIRTHDAY, KAREN!
One of the allegations was that Tyco paid $ 1.5 million of the $ 2.1 million total cost of the fortieth birthday party for Kozlowski?s second wife, Karen, at Island Sardinia in Italy. Kozlowski had met Karen when she was working as a waitress in a New Hampshire restaurant near Tyco?s U. S. headquarters. A memo given to The Wall Street Journal gave the details of the $ 2.1 million party. It was described as a Roman Empire theme with Kozlowski being the emperor. The party included gladiators, exotic animals, and an ice sculpture of Michelangelo?s David that disbursed Vodka through its genitals. Not to be outdone, there was also a woman- shaped birthday cake that had an exploding bosom when sparklers were inserted in the cake. The servers were dressed in togas with an open bar for the seventy- five guests and more than twenty- five staff members. Elvis appeared on a huge screen apologizing for not being able to appear in person, and an extravagant light show ended the evening. Jimmy Buffett also performed for a fee of $ 250,000. The guests did not to pay for anything, including flying over to Italy. The birthday week was so elaborate that a logo was made and it was included on bags, hats, and other gifts given to the guests. Also part of the week- long events were a scavenger hunt, horseback riding, water skiing, and trips on Kozlowski?s yacht. After the party was over, Karen and some of the guests took a Tyco jet and flew to Florence to participate in a cooking class. The only guidance Kozlowski gave the planners was not to do anything that he would be embarrassed to see on the front page of The Wall Street Journal. In Tyco?s 2001 annual report, which was published after the birthday celebration, Kozlowski informed Tyco investors that the company had a continuous drive to reduce costs throughout the organization. Kozlowski described the party as primarily a business function. At the retrial of the two executives, Mark Foley, who was the former senior vice president of finance, testified that the party was going to be a management meeting and would include a meeting with the board of directors.
MARK SWARTZ, CFO
Chief financial officer Mark Swartz was more involved in the deal making for the acquisitions than the financial statements of Tyco. He was considered the prot?g? for Kozlowski. From 1999 to 2002, Swartz received more than $ 170 million, which included a salary of $ 48 million and $ 125 million in stock options. His compensation was one of the highest for a CFO during that time period. Tyco?s new CEO, Edward Breen, asked Swartz to leave Tyco on August 1, 2002. In agreeing to step down as CFO, Swartz gave up his previous severance package, which was estimated to be worth $ 100 million, and settled for $ 9 million and other retirement benefits when Breen threatened to challenge the previous severance agreement in court. On September 11, 2002, David FitzPatick was hired by Tyco as the new CFO. He was previously a CFO and senior vice president for United Technologies Corporation. On February 19, 2003, Mark Swartz was indicted for tax evasion for not paying federal in-come taxes on a loan of $ 12.5 million that was given to him in 1999. The tax due for the bonus would have been close to $ 5 million. On April 1, 2003, Tyco filed a lawsuit against Swartz, asking for more than $ 400 million in money that Swartz had taken that had belonged to Tyco. The lawsuit was filed after Swartz refused to resolve the issue with arbitration. In September 2004 Mark Swartz?s Manhattan apartment near Central Park was sold by Tyco for $ 12 million. Swartz, using Tyco funds, bought the apartment in 2002 for $ 15.274 million.
On January 27, 2005, the retrial for Kozlowski and Swartz started in New York. During his retrial Swartz stated that he did not remember checking his 1999 W- 2 form to see whether he had reported the Tyco forgiveness loan of $ 12.5 million. The former accountant testified in court that he only remembered seeing the W- 2 two years later in the summer of 2002.
MARK BELNICK, TYCO LEGAL COUNSEL
On June 11, 2002, Tyco fired its general legal counsel, Mark Belnick, over disputed circumstances. Belnick, who had been at Tyco since 1998, stated that he was fired be-cause he lost a power struggle with one of Tyco?s board members, Joshua Berman, and the lawyer who was hired in April 2002 to be included in the Tyco corporate governance committee, David Boies. On the other hand, Tyco stated that the reason Belnick was fired was he was disrupting the internal investigation by having Tyco pay for executive?s personal expenses as well as issuing previously undisclosed loans to Tyco executives. Joshua Berman also became part of the investigation when it was discovered that Tyco was paying his law firm up to $ 2 million annually and Berman?s compensation until 2000 was tied, in part, to how much business he could bring to the law firm from Tyco. Belnick had complained that Tyco was depending too much on Berman?s law firm of Kramer Levin Naftalis & Frankel for its legal needs. Boies had stated that Belnick had been given $ 20 million in compensation without the payment being disclosed to the board. Belnick?s lawyer confirmed the payment of $ 20 million but stated that the proper disclosures had been made. The Securities and Exchange Commission required that the compensation for the five top- paid officers be disclosed. It was assumed that Belnick?s compensation would have put him in the top five, yet Tyco did not disclose this information to the SEC in its filings.
In addition, initial results of the internal investigation done by Boies?s firm, Boies, Schiller & Flexner LLP, raised questions as to whether Tyco money was used to buy Belnick?s residences in New York City and in Park City, Utah, without full approval by the board of directors. On June 17, 2002, Tyco filed a lawsuit against Mark Belnick that alleged that Belnick had accepted payments of $ 35 million from 1998 to 2001 without disclosing it to the compensation committee of the board of directors or to the SEC. In addition, the lawsuit also claimed that Belnick purposely deleted files relevant to the investigation on June 10, 2002, which was the day he was fired. On September 12, 2002, the Manhattan district attorney?s office announced that Belnick was criminally charged with defrauding Tyco. It was alleged that Belnick hid the fact he received a relocation loan from Tyco that he used to buy a resort home in Utah. The district attorney?s office claimed that Kozlowski paid off Belnick with the loan so Belnick would not say anything about the internal transactions that were occurring at Tyco.
On February 3, 2003, Mark Belnick was indicted for three more criminal charges, including obtaining a $ 12 million bonus that was not authorized. The three charges were grand larceny, fraud, and falsifying documents. During his trial, prosecutors claimed that Belnick did not disclose $ 14.9 million in company relocation loans that were used to purchase an apartment in New York and a home in Utah. Belnick was listed as the only Tyco employee in Utah. Belnick was accused of taking up to $ 32 million through loans and bonuses without proper authorization. After a two-month trial in which the jury deliberated for five days, Belnick was found not guilty on all charges. On May 2, 2006, Belnick agreed to pay the SEC a $ 100,000 penalty as part of the settlement for civil fraud charges. In addition, Belnick agreed not to serve as a corporate officer of a publicly traded company for five years.
TYCOS BOARD OF DIRECTORS
On June 13, 2002, it was also announced that the board of directors at Tyco was investigating the actions of interim CEO and board member John Fort for conflict- of-interest violations. Fort was an investor and advisor for DLJ Merchant Banking Partners II, which bought Tyco?s flow- control products division for $ 810 million in August 1999. Fort did not disclose this information to the board of directors at Tyco. In addition, it was alleged that Fort had sold a Rye, New Hampshire, house to Kozlowski in 1996, which was paid for with Tyco funds. Furthermore, another Tyco board member, Stephen Foss, had a business relationship with the leasing of an air-plane to Tyco. The lack of control by Tyco?s board of directors pertaining to the decision- making process by the top executives at Tyco is evident by examining the compensation levels given to Kozlowski and Swartz from 1998 to 2001 as shown in Table 2. While their salaries ranged from more than $ 1 million to $ 4 million per year, the issuing of stock bonuses and options ballooned the total compensation package for the two top Tyco executives combined to close to half a billion dollars for the four years.
On October 22, 2002, it was revealed that Kozlowski had a close financial relationship with another board member, Richard Bodman. Bodman had been a Tyco board member since 1992, and Kozlowski had invested $ 5 million into a private stock fund that was managed by Bodman. Bodman was a member of Tyco?s oversight board committees audit, corporate governance, and nominating. Bodman?s close relationship with Kozlowski did not hinder his opinion of a $ 20 million payment made to another board member, Frank Walsh. Bodman called the payment made without board approval corrupt and a complete violation of the responsibilities given to the board of directors by the investors.
On June 17, 2002, it was announced that former independent board member Frank Walsh, Jr., created a conflict of interest by taking a secret $ 20 million from Kozlowski for helping Tyco buy CIT Group. The fee was not disclosed when it took place, but six months later Tyco disclosed the fee, and it resulted in a decrease of $ 16.7 billion in market capitalization of Tyco stock. On December 17, 2002, Frank Walsh pleaded guilty to securities fraud. Walsh admitted that he had taken a payment of $ 20 million for helping Tyco acquire CIT Group, but he did not disclose that information

to any other members of the board of directors. In exchange for not being sentenced to jail, Walsh agreed to pay back the $ 20 million with an additional $ 2.5 million as a fine for his actions. The $ 20 million finder?s fee was given to Walsh so Tyco could buy CIT Group, which was owned by Walsh?s friend Albert Gamper, Jr. Tyco bought CIT for $ 9.2 billion and sold it in 2002 for a loss of $ 7 billion. In the first criminal trial against Kozlowski, evidence was presented that showed Kozlowski had admitted to Fort in a January 2002 phone conversation that the $ 20 million payment was a mistake and it was an action that should have been done only with board approval. Fort testified at the trial that board members usually arranged potential acquisitions with-out any additional compensation. Fort told Kozlowski that the payment would have been denied by the board if the board had been aware of the deal.
THE WONDERFUL WORLD OF TYCO ACCOUNTING
On June 13, 2002, the SEC announced that it was starting an investigation of Tyco based on its accounting procedures. The SEC wanted to determine whether Tyco was using its reserve accounts to artificially increase its level of profitability after a number of acquisitions by the conglomerate. The investigation was a reopening of an investigation the SEC had started in 1999 and finished in 2000 after Tyco had acquired more than 120 companies in six years during the 1990s. There were questions pertaining to the $ 3 billion in restructuring charges that Tyco realized after the acquisitions took place. The 1999 SEC investigation took place when Albert Meyer, from the firm David W. Tice, raised concerns about how Tyco was using aggressive accounting methods during its acquisition splurge. The internal audit to examine the books for Tyco took 25 lawyers, 100 accountants, and 65,000 hours to review the financial trans-actions of more than 45 Tyco operating units. On December 30, 2002, Tyco admit-ted that it had artificially inflated profits for years and would have to eliminate the $ 382 million in profits that had previously been reported by the company. The five-month internal investigation revealed that Tyco had a corporate culture that encouraged managers to bypass accounting rules to inflate the results of their department?s performances. One department memo stated that the employees for one of the Tyco divisions had to try to reduce costs through the process of financial engineering. Another division stated that the employees had to create stores to validate the ac-counting changes that occurred, which increased the level of profitability of the division. The internal audit also discovered that Tyco would force companies that it was acquiring to report lower performance numbers so when Tyco took over the company, it could present a dramatic increase in financial performance. The investigation also found that there was poor documentation of transactions, the policies and procedures in place to control for fraud were not adequate, and there were inadequate procedures for authorizations of employee?s actions. Some examples of improper authorizations included employees having company cars and also receiving car allowances and having a $ 150,000 charitable contribution given to an organization that was not a charity. By April 2003, Tyco had estimated that it had an additional $ 1.2 billion in accounting problems that had to be restated. This announcement came after two announcements in March in which Tyco had estimated restatement of its financial statements of $ 265 million and $ 325 million. From October 2002 to August 2003, Tyco had to revise or restate its financial statements on five separate occasions with the net result being a reduction of $ 2 billion in pretax profits from Tyco?s previous financial statements from 1998.
KEY EMPLOYEE LOAN PROGRAM
In 1983 then- CEO John Fort established the Key Employee Loan Program as a way in which top executives could borrow money from Tyco to pay for taxes on their stock options. The premise behind the program was that Tyco did not want the executives to be forced to sell shares in Tyco stock to pay the taxes when they exercised their stock options. The purpose of the program was to pay taxes only on stock options, and that was explicitly stated in Tyco?s 1995 proxy statement. Tyco?s former treasurer, Barbara Miller, testified in the first trial that in 1997 the scope of the program moved beyond loans for tax payments. Tyco?s former CFO, Swartz, told Miller that executives could now borrow money for any reason with the only restriction being that the total amount borrowed must not surpass a calculated percentage of the executive?s restricted stock holding based on the executive?s tax rate. As a result, Kozlowski and Swartz borrowed Tyco money through this program to buy real estate, jewelry, and other personal items. One of the charges was that Kozlowski and Swartz were stealing $ 37.5 million from the loan program. Kozlowski had loans worth $ 25 mil-lion wiped out while Swartz did not have to repay $ 12.5 million from the loan pro-gram. A third person, Barbara Jacques, who joined Tyco as a secretary in 1986, also had $ 1 million forgiven from the loan program. The prosecutors in the first trial asked why a secretary also benefited from the select Tyco forgiveness program. The reason was, they concluded, that Jacques had an affair with Kozlowski starting in 1986 when he was still married to his first wife. The prosecution also concluded that Kozlowski must have controlled the forgiveness program to allow only himself, Swartz, and Jacques to be able to participate in the program. Jacques would eventually be-come the event planner for Tyco and was in charge of coordinating the infamous fortieth birthday party in Sardinia, Italy, for Kozlowski?s wife. Linda Auger, head of Tyco?s accounting department, testified in court that Kozlowski used his loan account to buy an $ 8 million painting, $ 50,000 in flowers for a Christmas party, and restaurant tips that sometimes reached up to 50 percent of the bill on Kozlowski?s corporate credit card. In 1998 Kozlowski used his account to pay for his $ 8.3 million investment in the New Jersey Nets and to buy a 1999 Porsche Carrera for his future wife. In September 1999 he used the account to buy his own sailboat, Endeavour, for $ 13.5 million. In 2001 Kozlowski used his account to purchase a $ 5 million diamond ring for his wife.
KEY EMPLOYEE RELOCATION PROGRAM
The employee relocation program was designed to compensate employees when they moved to the New York office of Tyco. After the board approved the design and use of the program in 1995, it was alleged that Kozlowski and Swartz adjusted the scope of the program. The limited scope of the program was based on the legal opinion of a Boston law firm that concluded that if additional benefits were given to the executives as part of the relocation program, it would be considered additional compensation for the executives, which would require a disclosure of that information in Tyco?s proxy statements. The two executives told Barbara Miller, who was Tyco?s treasurer from 1993 to 1998, that the relocation program would now include additional expenses such as paying for second homes for executives and paying for private school tuition for children of the executives. At the time of this adjustment, Swartz had three school aged children. Miller had testified that Swartz would give her handwritten alterations to the criteria of the program.
TYCO BONUS PROGRAM
In 2002 the Tyco Bonus program was introduced even though it was not authorized by the board of directors. The purpose of the program was to forgive relocation loans for employees who had bought homes and moved to the Tyco offices in Boca Raton, Florida. As a result, Tyco paid for the homes of the employees transferred to Florida as well as the related taxes when they purchased the houses. When Patricia Prue, who was head of Tyco?s human resources department from 1998 to 2002, asked Swartz if this bonus plan had been approved by the board of directors, he and Kozlowski told her the program had been approved. Kozlowski received a forgiveness loan of $ 33 million from the program, while Swartz got $ 16.6 million. A total of $ 96 million was paid to approximately fifty employees in September 2000.
PRICEWATERHOUSECOOPERS, TYCOS EXTERNAL AUDITOR
On February 7, 2003, prosecutors accused PricewaterhouseCoopers (PWC) of knowing about the unauthorized bonuses and loans and not investigating them. It was re-ported that PWC met with Kozlowski and Swartz about the unauthorized transactions and PWC had determined that they were not material and did not need to be disclosed. The SEC accused Richard Scalzo, who was a partner at PWC and the chief external auditor for Tyco, of ignoring the accounting practices that were occurring at Tyco. The SEC claimed that Scalzo did not press for information pertaining to the unauthorized loans and bonuses and other extravagant perquisites that were given to the top executives at Tyco. Based on his actions in the Tyco account, Scalzo agreed to an SEC settlement that stated he would no longer be allowed to practice as an accountant before the SEC, meaning that he would not be allowed to be an auditor. An example of Scalzo not performing due diligence was that he knew that Tyco had a general reserve that was being used to offset expenses that management had not anticipated. The setting up of this reserve is not allowed under generally accepted ac-counting principles. In addition, Scalzo knew that Kozlowski and Swartz had borrowed $ 35.5 million and $ 8 million, respectively, interest free. Scalzo agreed with Swartz?s argument that the loans were not material. Tyco?s former senior vice president for finance testified in court that Scalzo knew of the $ 96 million in forgiveness loans that were implemented in Bonus 2000 and did not stop it when it was classified as a direct cost associated with an initial public offering of the Tyco optical fiber subsidiary. Scalzo reportedly stated that was an unusual accounting treatment but he would not overturn the transaction. In court, Scalzo testified that he did review how some of the bonuses and loans were accounted for on Tyco?s books. When asked if he ever verified that the board of directors had approved the bonuses and loans, Scalzo said that he did not because it was not part of the auditing procedure.
THE BEGINNING OF THE END
On September 29, 2003, the first trial of Dennis Kozlowski started in Manhattan. The prosecutor in the courtroom accused Kozlowski and Swartz of shamelessly violating the trust that investors had in the management of Tyco. In addition, the prosecutor accused the two former executives of considering Tyco assets to be their own and that they were using them when the executives wanted Tyco to pay for their expenses.
On November 4, 2003, Tyco announced a net loss of $ 297.1 million for the quarter and stated that it would close 219 operations and lay off seventy- two hundred employees, which represented 3 percent of its workforce. On November 11, 2003, Tyco announced that it had signed a five- year contract with Legal Knowledge Company so every employee could take ethics classes. It was the first comprehensive ethics training program ever at Tyco. On March 18, 2004, the prosecution in the trials of Kozlowski and Swartz concluded its closing arguments and the jury was sent out to reach a verdict. The chance of a mistrial became larger and larger as notes from the jury commented that the atmosphere within the jury room became poisonous with one jury member holding out. The suspected juror was Ruth Jordan, also known as Juror No. 4, who was a former teacher with a law degree. On March 26, 2004, Jordan gave the OK sign to the defense table as she walked past it. On April 2, 2004, Judge Michael Obus declared a mistrial after the judge had been informed that one of the jurors had complained about being pressured into convicting the two former Tyco executives. The other jurors stated that after twelve days of deliberations that the rest of the group was ready to convict both men on many of the most serious criminal charges presented by the prosecution. The Manhattan district attorney?s office immediately stated that it would have a retrial for Kozlowski and Swartz. In October 2004 Kozlowski?s New York apartment, home of the $ 6,000 shower curtain, was sold for $ 21 million. The price included many furnishings but not the shower curtain because prosecutors had taken it for evidence in his trial. On April 27, 2005, Dennis Kozlowski took the stand in defense of the charges against him in his retrial. He did not take the stand in the original trial. He denied that he had committed any crimes and that his goal was for Tyco to grow as a company. Kozlowski could not tell the court why the $ 25 million that was a forgiveness loan from Tyco was not reported as income on his 1999 W- 2 form. He stated in court that he wasn?t thinking that he had a forgiveness loan when he signed the tax form.
On May 31, 2005, the jury deliberations started for the retrial of the two executives. On June 17, 2005, L. Dennis Kozlowski and Mark Swartz were convicted of fraud for falsifying business documents, grand larceny, and conspiracy. After ten days of deliberations, both men were convicted on twenty- two criminal counts and were acquitted on one count of falsifying business records. Ruth Jordan, the OK juror from the first trial, commented that she was a little shocked because she still believed they were both not guilty. The jurors in the second trial stated that they felt that Kozlowski was not believable and that Swartz was a very good liar. An executive who is caught stealing money from his employer is guilty of an extremely egregious crime with the executive being sentenced to the maximum term allowed by law. No, this was not the prosecutions recommendation for the two Tyco executives; the author of this statement was L. Dennis Kozlowski, who wrote a letter to the sentencing authorities after a conviction of an assistant controller at Tyco in 1995. The prosecution weighed whether to include this letter when Kozlowski and Swartz were to be sentenced for their crimes.
After the conviction of Kozlowski and Swartz, the government inventoried both of their assets to determine what could be seized for restitution with the proceeds going back to Tyco and its investors. The government claimed that combined, the two executives looted Tyco of more than $ 600 million, which included illegal stock trans-actions. Some of the assets are listed in Table 3. On September 19, 2005, Dennis Kozlowski and Mark Swartz were both sentenced to the same prison terms. The judge sentenced them both to eight years and four months to twenty- five years for their crimes. Both men would be eligible for parole after six years, eleven months, and nine days. The maximum sentence they could have faced was fifteen to thirty years, and the minimum was one to three years. The court also ordered the two executives to pay $ 134 million in restitution to Tyco, and Kozlowski was fined $ 70 million and Swartz was fined $ 35 million. The prosecutors had asked for the maximum sentence and concluded that Tyco had become a global symbol of kleptocratic management. Because

Kozlowski and Swartz were convicted in state court and not federal court; they would be sentenced to a state prison, considered to be much harder to serve their time than a federal prison, which houses white- collar criminals. In New York State, if a convicted felon is sentenced to more than six years in jail, he or she is usually sent to a maximum- security state prison. The state prison houses mostly violent offenders and the inmates get paid $ 1.05 per day for doing six hours of work.
On the same day, the SEC recommended that an accounting fraud case be started against Tyco for allegedly inflating its profits by approximately $ 1 billion. A defense attorney for the executives complained that the SEC intentionally announced the investigation the same day as the sentencing to influence the length of the sentence for the two men. On April 17, 2006, Tyco settled with the SEC by paying a fine of $ 50 million for artificially inflating by $ 1 billion from 1996 to 2002 profits it reported to the SEC.
In an ironic twist, on May 3, 2006, Tyco sold two of the paintings that were shipped in empty boxes in New Hampshire for $ 7.8 million. Fleurs et Fruits by Renoir sold for $ 2.8 million and Pres Monte- Carlo by Monet sold for $ 5 million. Nine days later Kozlowski agreed to pay $ 21.2 million to settle tax evasion charges that had been filed against him in New York for the purchase of the artwork. Kozlowski also agreed to pay $ 3.2 million in sales taxes that were not paid and an additional $ 15 million for fines and penalties related to the tax evasion.
In June 2006 Kozlowski requested that Tyco reimburse his legal costs under his officer and director liability policy at Tyco. Kozlowski had submitted a claim of al-most $ 17.8 million to Corporate Officers & Directors Assurance Company, which had provided liability insurance for Tyco. In an apparent case of what have you done for me lately, Karen Kozlowski filed for divorce on July 31, 2006. Karen Kozlowski, who enjoyed her $ 2 million fortieth birthday party in Sardinia, had declared that their marriage had been irretrievably broken. She had requested that a lien be put on their Boca Raton mansion to protect the asset from the government and potential lawsuits. The fifteen- thousand- square- foot waterfront estate was purchased for $ 19 million using interest- free Tyco loans. The settlement requested that all of the assets of the couple be equally distributed with the additional stipulation that Dennis pay Karen financial support. A prisoner in the New York state penal system averages a wage rate of one dollar per day.
In an ironic full circle, on December 15, 2006, New York state sales tax charges against Kozlowski were dismissed when prosecutors reached a deal with the former CEO. Kozlowski had agreed to pay approximately $ 21.2 million to pay off his tax liabilities as they related to New York income and sales taxes. Along with the $ 21.2 mil-lion, Kozlowski had also agreed to pay $ 97.7 million in restitution. The dismissed charge came when Kozlowski had already liquidated $ 125 million in assets to pay for the penalties and fines.  more

AC562 Auditing
PLEASE I WANT THE WORK TO BE DONE BY: "goodgod2"
Fashioning A Fraud Case Study:

http://www.journalofaccountancy.com/Issues/2007/Oct/FashioningAFraud.htm

Read the case study, and discuss what type of fraud was presented in this case.
? Identify whether this case illustrates an example of the fraud flow in ?Mischaracterized or Overstated or Fictitious? Expenses? Which fraud flow and specific steps did the fraudster manipulate?
? How will the new processes installed deter, detect, or prevent this from recurring?

These are the steps on how to do my essy on the information i provided below
MCM 341 Cases in PR/Advertising Fall 2013
Case Brief Guidelines (30 points)


What:
The purpose o...f this assignment is to help develop your ability to use the ROSTE model for evaluation of PR (or even advertising) campaigns by analyzing a specific case study. I encourage you to find local or regional case studies since these will be more relevant to the kind of work you might be doing in the future. Alternatively, you can use any of the case studies I have uploaded on the portal.

When:
Submit this any time before the November 7th deadline. Late papers will not be accepted.

How:
You must examine one case in detail. You will apply the ROSTE model to your chosen case study similar to how they do it in the P&E textbook, but with an added discussion of the strengths and weaknesses at each stage.
Write a 3-5 page paper using the outline on the next page and the format recommendations from the syllabus. Remember to "quote" any sentences taken directly from the source and include an APA citation of the source document at the end of the paper.


Stick to the following outline to write your paper:
1. Introduction (1 paragraph)
b) Case Summary: What was the case? Who was involved? What was the context/setting/rationale? Did you get the case study from the portal or through your own search?
2. Research (1-3 paragraphs): What was known about the organization, its target audiences, any cultural considerations, etc.? How was this information collected by the researcher/ organization (e.g. quantitative/qualitative methods, secondary/primary research, etc.) and applied in the campaign?
a) What were the strengths and weakness of the data or the research techniques (Does it appear to have been valid & reliable? Was it suitable for the task? Should other things have been researched)?
3. Objective(s) (1 paragraph and/or bullet points): What were the campaigns objectives (as best as you can tell)?
a) What were their strengths and weakness? Were these clear? Measurable (time, change, and public)? Followed?
4. Strategies (1-2 paragraphs and/or several bullet points): What primary action and/or communication strategies were used?
a) What were the strategic strengths and weakness? Were their both action and communication strategies?
5. Tactics (1-3 paragraphs and/or several bullet points): What mix of advertising, mediated publicity and/or direct publicity was chosen from what you can tell? What specific tactics were used? Is there any information on how long these were used or how much they cost?
a) What were the tactical strengths and weakness? Were these appropriate?
6. Evaluation (1 short paragraph): Was the campaign successful or not? How can you tell? What are the indicators/measures of success?
a) What were the strengths and weaknesses of the evaluation? Was this even done? Are the measures/indicators related to the objectives? Are they reliable and valid?
7. Conclusion (1-2 paragraphs)
a) What are your final thoughts about this case study? What do you think could have been done better (you must state at least one good example)? What aspects of the campaign might you consider using in your own campaign? Why? Alternatively, are their things they did that you would recommend?
Remember: Do your own work and follow the formatting guidelines from the syllabus.

The Making of a Woman President: Hillary Clinton
From: http://psucomm473.blogspot.com/2007/10/making-of-woman-president-hillary.html
By: Kathryn Stetz

Research

I. Overview:

On January 20, 2007 Hillary Clinton officially announced that she would be running for president of the United States in the 2008 election. Clinton made her announcement by bluntly stating: ?I?m in? and I?m in to win? on her website.

Hillary Clinton is formerly the first lady of the United States to Bill Clinton, who was president from 1993-2001. Additionally, Clinton was elected the Democratic senator of New York on November 7, 2000. She was the first woman to be elected to the United States senate as well as the first woman elected statewide in New York.
Despite the vast assumptions that Clinton is the first woman to ever run for United States president, she is not. In 1872 Victoria Woodhull ran for president through the Equal Rights Party. Thereafter, many women ran for president primarily in third parties and were never frontrunners. Most recently in 2000, Cathy Gordon Brown ran for president through the independent party but only received ballot access in her home state of Tennessee where she received 1,606 votes.

Although other women have run for president, Clinton is the first widely recognized woman to run and pose a serious threat to other Democratic candidates for the nomination.

II. Candidates:

Currently, there are eight democratic candidates running for president in 2008. They include Hillary Clinton, Barack Obama, John Edwards, Bill Richardson, Dennis Kucinich, Joe Biden, Mike Gravel, and Chris Dodd. The latest poll has Clinton in the lead at 39%, Obama a second at 20%, and Edwards a close third with 15% of votes. Despite the fact that there are a large number of candidates, Clinton has maintained a position as a frontrunner among them.

III. SWOT Analysis:

Strengths:
i. Bill Clinton: Bill was president for two terms and still has a strong presence among American people. Additionally, Bill has the speaking skills in order to help persuade people that Hillary is the number one candidate.
ii. Experience: The fact that Hillary has experience both in the White House and as a Senator makes her a very strong competitor. The plans she proposes are backed up by experience and she can use this against her opponents.
iii. Money: Hillary Clinton has raised more money than any of the other candidates for the primaries. This gives her significant leverage when campaigning.
iv. Being a Woman: Simply by being a woman, Hillary Clinton is able to establish a connection to women throughout America and offer them something they have not been offered before. As a woman, she can help close the gender gap and gain respect for women throughout the world.

Weaknesses:
i. Iraq: Although Hillary?s current plan is appealing to people who want the war to end, she has gotten significant backlash due to the fact that she did support the war in 2002. She has become the new flip-flopper.
ii. Being a Woman: Being a woman can also be a weakness for Hillary because she is scrutinized more than the male candidates by the media and many people dislike her simply because they are not ready for a woman president.

Opportunities:
i. Gain support from critics: Through various campaign events and advertisements Hillary Clinton has the opportunity to gain more support and possibly win the primaries and go on the win the presidency.

Threats:
i. Bill Clinton: Although Bill is a valuable asset to Hillary; he also poses a threat due to his infidelity during his presidency. Many women dislike Hillary simply because of how she handled the situation.

IV. Debates:

There have been a total of 19 democratic debates thus far. The most groundbreaking debate was aired July 23, 2007 in Charleston, South Carolina. Anderson Cooper of CNN moderated the first democratic YouTube debate. This debate was different in that the questions given to the candidates were asked via YouTube video uploaded by people throughout the United States. Having people submit taped questions via YouTube created a more interactive forum and an entirely new way for the presidential debate to be viewed.

The new style of debate was criticized by some, saying it the questions were not difficult enough and lacked sufficient follow up questions. Recently, a new website came out called ?10 Questions.? It is similar to the YouTube debates in that people can videotape questions they have for candidates and submit them on the website. This site puts power back in the hands of the people because they get to vote on the best videos and the top ones will be used. After the questions are selected candidates will videotape their responses and people can decide online whether or not they feel the candidate accurately answered the question. On the surface, 10 Questions may appear better than the YouTube debate in that the power is entirely in the hands of the people. However, one must consider the fact that since candidates get to video tape their answers they will be much more scripted and lack the spontaneity of live television.

Clinton proved herself to be a very strong speaker during the debates and sparked a fascination for both herself and Barack Obama as the leaders of the Democrats.

Objectives:

V. The Gender Issue:

The debate among many is whether or not America is ready for a woman president. A 2006 CBS News poll squashed assumptions that Americans wouldn?t vote a woman into presidency. 92% of people agreed that they would vote for a woman for president if she were qualified. However, the question remains if Hillary Clinton is the right woman for the job.

?Girl power? may be one of Hillary?s key advantages against her male opponents. The gender gap in the United States is very real and has become increasingly apparent in the world of politics. Many women who want to see the gender gap close feel that only a woman will be able to accomplish this task. Hillary is able to take on an inspirational role for many women in the United States, giving her a tactic that the other candidates do not possess. When explaining this role, Clinton said: "As I go by, shaking hands and meeting people," Clinton said, building up to the apex of her speech, "I often hear a dad or a mom lean over to a little girl, and say, 'See, honey, you can be anything you want to be.'"

VI. Prominent Issues:

The 2008 election rests heavily on a variety of key issues that have kept America strongly divided. Some of these issues include the war in Iraq and universal health care. Hillary has taken a firm stance on all of these issues and has clearly outlined what she would do if elected president of the United States.
Some Issues Clinton included on her website:
a) Strengthening the Middle Class: In order to strengthen the middle class Hillary Clinton outlined several mechanisms she will employ when she is president. Including:
o Make health care affordable and accessible to every American.
o Reduce the cost of energy and make us energy independent.
o Expand access to affordable, high-quality childcare.
o Make college more affordable.
o Protect families from predatory lenders and help them avoid foreclosures.
o Increase the minimum wage.
o Create good jobs with good wages to expand the middle class.
o Balance the federal budget so we don't pass today's massive debts to the next generation.
o Reward savings, protect pensions, and provide greater retirement security.

b) Providing Affordable and Accessible Health Care: On September 17, 2007 Hillary Clinton unveiled her health care plan of $110 billion. Clinton?s ?America Health Choices Plan? would require every American to have health insurance. The plan would do three things in order to ensure health insurance for each American. It would provide tax credits to families to help them afford health insurance, provide federal subsidies to those who couldn?t afford health insurance, and large business would be required to provide or help pay for employee?s insurance.

Weary of criticisms, when announcing the plan, Clinton assured American?s that "I know my Republican opponents will try to equate this plan with government-run health care. Well don't let them fool you again," Clinton said, explaining that her plan would allow participants to "keep the doctors you know and trust" while it would expand "personal choice" and keep costs down. Still, critics attacked the proposed plan saying it was socialized medicine and was attacked by Republican congressmen as well as people in pharmaceutical industries. Moreover, competition John Edwards spoke out against the plan, claiming it was peculiarly similar to a plan he proposed months earlier and a plan Barack Obama announced the previous spring. Clinton was not fully prepared for the amount of backlash she received about her proposed plan and thus was defeated.

c) Ending the War in Iraq: The War in Iraq is one of the biggest factors in helping voters decide what candidate they support. Hillary Clinton has yet to promise a total withdrawal of troops from Iraq. However, she does plan to have fewer than 100,000 troops there for the purpose of narrowly tailored missions. Furthermore, Clinton has developed a roadmap in order to see a clear end to the war in Iraq.

Clinton is receiving negative attention regarding her stance on Iraq due to her support of a military threat in Iraq in 2002. Regardless of what the media hounds her on, she refuses to waiver in her stance: ?You know, we can talk about 2002 or we can look forward to what is a continuing involvement in a sectarian civil war with no end in sight, and I believe it?s imperative that we try to create a political consensus to move the president and the Republicans in Congress to extricating us from this civil war,? she told Mr. Russert during a ?Meet the Press? interview.

d) Promoting Energy Independence and Fighting Global Warming: Global warming has become an increasingly important issue in the United States over the past few years. Hillary Clinton has proposed to work towards aiding energy independence and fighting global warming if elected president. She will look to reduce pollution that contributes to global warming as well as investing in clean energy technologies and increase fuel efficiency. Clinton has taken a personal step in helping out with this particular cause by having a tour bus that is fueled by natural gas. Finally, Clinton proposed to congress the creation of a Strategic Energy Fund in order to aid in research to help fight global warming.

e) Restoring America?s Standing in the World: Several times Hillary Clinton has spoken out against President Bush?s tactics and the way the perception of the United States has been negatively affected by him. Therefore, Clinton hopes to restore America?s standing in the world if president. She plans to keep the United States in the forefront as a promoter of peace throughout the world and has already begun herself by visiting over 80 countries and by advocating freedoms for countries as senator.

f) A Champion for Women: Perhaps one of the most exciting roles Hillary Clinton is taking on is a strong advocator for women?s rights. Although women?s rights have always been an issue, the prospect of tangible change comes from a woman being in charge. Clinton plans to help women?s rights by standing against discrimination in the workplace, help to bring about equal pay between men and women, and continue to speak out against sex trafficking. Clinton has made it one of her goals as president to empower women throughout the United States and the world.

Programming:

VII. Changing Media:

One thing that can?t be disputed is the way in which media coverage has changed since a woman began running for president. Hillary has faced more scrutiny regarding her attire and physical features than any of the other candidates. On July 20, 2007, the fashion section of the Washington Post printed an article written by Robin Givhan titled ?Hillary Clinton?s Tentative Dip into New Neckline Territory.? The article detailed Clinton?s outfit when she spoke on the Senate floor July 18, 2007. Clinton was wearing a pink blazer and the neckline of the top underneath sat low on her chest. The article went on to evaluate Clinton?s conservative dress style throughout the years and scrutinized her for possibly becoming more fashion savvy since her campaign began. Givhan ended the article by stating what, according to her, showing cleavage means as a woman:
?With Clinton, there was the sense that you were catching a surreptitious glimpse at something private. You were intruding -- being a voyeur. Showing cleavage is a request to be engaged in a particular way. It doesn't necessarily mean that a woman is asking to be objectified, but it does suggest a certain confidence and physical ease. It means that a woman is content being perceived as a sexual person in addition to being seen as someone who is intelligent, authoritative, witty and whatever else might define her personality. It also means that she feels that all those other characteristics are so apparent and undeniable, that they will not be overshadowed.?

Hillary Clinton was quick with her response to the article calling it ?grossly inappropriate.? Clinton went on to use this article to her advantage by starting a fundraiser and encouraging donors to "to take a stand against this kind of coarseness and pettiness in American culture." Givhan responded to backlash by disagreeing that the article was in any way rude or inappropriate, and went on to say that "It's obviously not the most important thing in the campaign. It's obviously not the most important thing Hillary Clinton has ever done by any means."

The jury is still out on whether or not Clinton?s outfit was inappropriate that fateful day but it is of general consensus that the Washington Post article crossed the fine line between what the media should and should not focus on. A woman being a frontrunner in the presidential campaign is history in itself; however the media changed a great deal as well in what they choose to focus on. The general consensus about the article was summed up well by Lewis, who wrote the fundraising letter: "Frankly, focusing on women's bodies instead of their ideas is insulting. It's insulting to every woman who has ever tried to be taken seriously in a business meeting. It's insulting to our daughters--and our sons--who are constantly pressured by the media to grow up too fast."

VIII. Facebook and Myspace: The New Generation of Campaigning:

Hillary Clinton is on facebook. There are groups supporting her and groups against her. Currently, she has 48,615 ?supporters? or ?friends.? Could this help her win the 2008 presidential election? Quite possibly. Facebook and MySpace aren?t just social networking sites for high school and college students anymore; they are ways for presidential candidates to interact with a once hard-to-reach but undeniably important audience. These websites offer a forum for discussion among the audience, groups to join, and even as a way to raise campaign funds.

The laid back format allows candidates to promote themselves and post information about their stances on issues candidly. Clinton has taken full advantage of what facebook has to offer, yet she still lacks the personal touch that seems to come so easily to opponents like Barack Obama or John Edwards. As of May 2007, both Clinton and Barack had facebook groups ?One Million Strong for Barack Obama? and ?One Million Strong for Hillary Clinton.? Obama?s group had 320,000+ members while Clintons had a lowly 5,300 members.

While there are the occasional negative groups about Clinton (?One Million Against Hillary Clinton?), she has projected an overall positive image and by joining social networking sites has reached an entirely new audience and has created awareness. Only time will tell if facebook will help decide the 2008 presidential election.


IX. Advertisements/Slogan:

One of the most important tactics in developing a solid campaign is having a slogan that appeals to the audience and is memorable. Hillary Clinton?s campaign slogan is: ?Let the Conversation Begin.? Additionally, her tour bus is named the ?Middle Class Express Bus Tour.? Finally, Hillary has come up with advertisements to help reinforce her campaign slogan.

?Let the Conversation Begin? was introduced on Hillary?s first stop on her campaign tour, Iowa. Clinton stressed the need to communicate and work with one another. This helped Clinton establish a more intimate relationship with people through webcasts and question and answer sessions. Clinton said that thus far, the conversation coming from Washington was ?pretty one-sided.?

Reminiscent of John McCain?s tour bus in 2000, the ?Straight Talk Express,? Clinton has named her tour bus the ?Middle Class Express Bus Tour.? The name of the bus stems from Clinton?s goal to strengthen the middle class in America.

Clinton?s first advertisement stressed to people that she recognized their needs and will not let them go unheard. The advertisement assured people that they were not invisible to her and if president, they will never be invisible again. This advertisement not only helps to reinforce the campaign slogan but it also helps appeal to lower-class people who may feel they don?t have a voice in America or that no one recognizes their daily struggle. Additionally, Clinton has developed three more advertisements to support and emphasize her campaign goals. They include ?Ready for Change? and changing lives with her new Health Care plan. ?Stand By Us? works to reinforce Hillary?s healthcare plan, and although other candidates may claim they want to provide universal healthcare Hillary will follow through because she?s been standing up for it all along. Most recently, Clinton aired an ad about the Bush economy being like a ?Trap Door,? where people can easily fall through and lose everything.

Clinton uses an emotional appeal in all of her communications tactics. She appeals to the people she is speaking to by stepping down to their level and making them feel as though she understands their hardships.

X. Website:

Hillary Clinton?s website, www.hillaryclinton.com, is chalk full of background information, videos, ways to donate, and press releases. It encourages supporters by giving them a list of eight things they can do to get involved. Including getting access to web updates, setting a fundraising goal and meeting it, help build a list of supporters, plan an event, find an event, join/start a group, and start a blog. The website is an important tool for helping people find out information about Clinton and what her goals are if she becomes president. Furthermore, it is incredibly interactive and entices people to keep on clicking.

XI. Timing:

It is no coincidence that Hillary Clinton picked 2008 as the year she would run for president. First, when running for president it is often more difficult to win when running against an incumbent in office. Therefore, Hillary strategically chose 2008 to run for president to help her chances of winning the election. Additionally, the timing worked out well as far as scheduling and running for re-election as senator.

XII. Press Releases:

Almost daily, the Clinton campaign sends out press releases about what Hillary is doing, where she is visiting next or recent donations. All of the press releases are posted on the website. The press releases fail to mention any negative aspects in Clinton?s campaign. For example, although Clinton did respond to the July 20, 2007 Washington Post article about her cleavage through a fundraiser letter, there was no press release sent out about it. The press releases are only involving positive updates in Clinton?s campaign and subsequently fail to mention any bumps along the campaign trail.

XIII. Endorsements/Fundraisers:

When it comes to money, Hillary Clinton has a lot of it. Clinton is a strong leader against all of the other candidates in campaign fundraising. In the first quarter, Clinton raised a staggering $26 million, which is three times more than anyone has risen thus far in the election, ever. Currently, Clinton has $35 million raised to spend in the primary; however, Barack Obama recently began to catch up with a total of $32 million.

Despite Clinton?s seemingly endless funds, she had a negative experience in August 2007. One of Clinton?s biggest donors, Norman Hsu, who gave her campaign $23,000, had a warrant out for his arrest due to a 1991 fraud case. In response to the situation, Clinton gave all the money Hsu donated to charity.

Evaluation:

XIV. Bill?s Role:

Former President Bill Clinton is going to play an enormous role in Hillary?s presidential campaign. Initially, he stayed out of the limelight but has since stepped forward and spoken about her on many occasions. Bill can be seen as both an asset and a liability to her.

Is Hillary a strong woman for sticking with her husband after news of his affair broke and was she strong when she decided to protect the sanctity of marriage that she believed in? Or was she weak for staying by his side after he cheated on her for the entire world to see? Ironically, due to Bill?s charisma and presence, people still like him as a person. Hillary, however, does not have that luxury and she is forever scrutinized for her decision to stay with Bill and it may affect people?s willingness to vote for her.

However, Bill also is a key player in Hillary?s campaign and is very influential. Although it is Hillary?s presidential campaign and Bill is merely a passenger along for the ride, when he speaks positively about her people listen. Another way that Bill helps Hillary is due to the fact that he is the former president of the United States and therefore is very well known. Bill is merely a supporter of Hillary and when asked about his role if she became president said, "I think that I should be out there helping her solve problems and giving my best advice, maybe helping settle the domestic problems," Clinton said when asked if voters will be facing a "buy one, get one free" scenario that he touted when he ran for president.?

Whether positive or negative, asset or liability; Bill has a distinct role in Hillary?s campaign. And he will help her gain supporters as well as be a factor in whether or not Hillary is the next president of the United States.

XV. Professional Opinion:

For a professional opinion regarding Hillary Clinton?s campaign towards potentially being the first woman president of the United States I interviewed Mr. Garry Mauro. Currently Mauro is the State Director of Texas for Hillary Clinton?s campaign. Previously, he was the constitutional officer in Texas and he ran against President Bush for Texas governor in 1998. Mauro?s relationship with Hillary Clinton began in 1972 when she was working in Texas on voter registration. Their friendship grew over the years and Mauro has been close with the Clinton?s for many years. Additionally, Mauro worked on former President Clinton?s presidential campaign.

I proposed some the various problems Hillary has faced since she began to run and asked Mauro what he thought about her responses and if he would have done them differently:

1. Question: Hillary uses virtually every media tactic to reach people. What do you think her best tactic is? (advertisements/blog/events/website)

Garry Mauro: My personal opinion is that what she does best is look forward and not backward. Most presidential campaigns are replicating the previous presidents cycle. The strength Hillary has shown is that she looks forward and she has the most unusual mix of retail politics with an unusual way of using internet and non-stream forms of media communication. No one has ever run a campaign like she has run.

2. Q: When Hillary spoke about Iraq and her goals for the war if president she received a lot of criticism because in 2002 she supported the war. In a response she said: ?You know, we can talk about 2002 or we can look forward to what is a continuing involvement in a sectarian civil war with no end in sight, and I believe it?s imperative that we try to create a political consensus to move the president and the Republicans in Congress to extricating us from this civil war.? What is your opinion about her response? Was it appropriate? Would you have told her to say something different? Do you think it was effective?

GM: I personally think the way she?s dealt with the criticism on the war has been just about right. And I probably wouldn?t have done everything the way she?s done it but the way she?s done things have been successful. It would be silly to second guess a successful strategy. When it comes to the war in Iraq you have to think about it more than just as a tactic. I think her views, as the countries views have evolved as we?ve gotten more and more information. It?s not as black and white as people think.

3. Q: Hillary obviously has a strong following of women. However, some women dislike her because of the fact that she stayed with Bill after his affair with Monica Lewinsky. How do you think she can fix this image?

GM: If you look at the senate race in New York, and that?s the only accurate info we have, the people in New York have felt the strongest that Hillary should?ve left President Clinton over Monica Lewinsky. However, the significant majority came to be Hillary Clinton?s supporters. It?s my belief that as people examine the real Hillary, not the media caricature of her, they?ll make a new decision. There will always be those few that think she should?ve left her marriage but I think it?ll be a smaller percentage of the overall population of women. Some Christian marriage rules say should stick through marriages and are supposed to forgive and find a way to work through it, and as a 35 year friend of the Clintons I?ve always shared the general public?s fascination with their marriage but also been close enough to know they really are committed to each other.

4. Q: In July 2007 there was an article published in the Washington Post about Hillary Clinton's attire when speaking on the Senate floor and the fact that there may have been cleavage showing. In response to the article, the campaign sent out a fundraising letter calling a Washington Post fashion writer's column on Clinton's cleavage "grossly inappropriate" and asking donors "to take a stand against this kind of coarseness and pettiness in American culture." The letter went on to say: "Frankly, focusing on women's bodies instead of their ideas is insulting. It's insulting to every woman who has ever tried to be taken seriously in a business meeting. It's insulting to our daughters--and our sons--who are constantly pressured by the media to grow up too fast." Do you think Hillary handled it in the right way with her response? Was it appropriate to start a fundraiser? Do you think she would?ve been better off ignoring it?

GM: You can?t ignore it. That is the most obvious example of the double standard. The media is willing to exploit Hillary and all women, talking about that kind of stuff is at best laughable and at worst it shows how hard it is for a women to be taken seriously in a major leadership role in this culture. I would bet you that the fundraising campaign was very successful.

After asking Garry Mauro about a series of examples from Hillary?s campaign I asked if he had any final thoughts. To this he said: ?Historically in an open year early front runners collapse. It is interesting that she (Hillary Clinton) has been able to keep Washington, DC insiders calling her front runner but at same time she is building a true grass roots campaign. It is truly remarkable. For example, four years ago Lieberman was front runner and it collapsed over time because a grass roots campaign was never built. The things that made him front runner never appealed to average voter. The Clinton campaign has handled the delicate balancing act of appealing to voters while still holding front runner status in DC.?

XVI. Personal Opinion:

It is indisputable that Hillary Clinton has an extremely strong campaign. As a woman, Clinton has faced adversities that her male opponents cannot relate to. This has provided her leverage towards the female population of the United States. However, the fact that Clinton is a woman has also proved harmful to her in that she is far more scrutinized than other opponents. She is either too manly or too feminine.

In my opinion, Clinton has begun to learn to balance being a strong woman while maintaining a sensitive side, however she still lacks sincerity when speaking on various issues and interacting with people. Clinton uses virtually every media tactic there is, through press releases, online videos, and blogs she has maintained constant coverage of herself and her campaign.

Although the coverage posted on Clinton?s website is only positive, the negative press coverage seems to stick out like a sore thumb and Clinton seems unable to avoid the limelight when it comes to her attire, her sincerity, and her marriage to former president Bill Clinton. She has always been quick to respond to media scrutiny and often addresses faults before other people have the chance. Clinton?s campaign is powerful and her tactics are influential, but right now too much of her campaign seems staged and therefore comes across artificial and insincere at times. Clinton will need to prove herself human and separate herself from her past in order to win the election.




References:

Argetsinger, Amy. (2007, September 28). Style: Read Her Lips, And Hands, Oh And Eyes Too. Washington Post. http://www.washingtonpost.com/wp-srv/artsandliving/style/features/2007/analysis-092807/gallery.html?hpid=artslot%20WP:%20Read%20her%20lips,%20and%20hands,%20and%20eyes%20too

CNN. (2007, September 18). Clinton unveils mandatory health care insurance plan. CNN.com. http://www.cnn.com/2007/POLITICS/09/17/health.care/index.html

Healy, Patrick. (2007, September 23). The Clinton Sunday Show Blitz. New York Times, The Caucus. http://thecaucus.blogs.nytimes.com/2007/09/23/the-clinton-sunday-show-blitz/index.html?hp

Balz, Dan and Kornblut, Anne E. (2007, September 27). Democratic Rivals Press Clinton, Courteously. Washington Post, pg.A01. http://www.washingtonpost.com/wp-dyn/content/article/2007/09/26/AR2007092601339.html?hpid=topnews

Gaulin, Pam. (2007, February 2). Can Hillary Clinton Escape Her Husband?s Past and Win the Presidency?. AC, The People?s Media Company. http://www.associatedcontent.com/article/133359/can_hillary_clinton_escape_her_husbands.html.

Givhan, Robin. (2007, July 20). Hillary Clinton?s Tentative Dip into New Neckline Territory. Washington Post, pg.C01. http://www.washingtonpost.com/wp-dyn/content/article/2007/07/19/AR2007071902668.html.

The Trail. (2007, July 27). Let the Cleavage Conversation Begin. Washington Post. http://blog.washingtonpost.com/the-trail/2007/07/27/clinton_cashing_in_on_cleavage.html.

CNN. (2007, January 22). Hillary Clinton launches White House Bid: I?m In. CNN.com. http://www.cnn.com/2007/POLITICS/01/20/clinton.announcement/index.html

CNN. (2007, July 28). Clinton seeks ?cleavage? cash. CNN.com. http://politicalticker.blogs.cnn.com/2007/07/28/clinton-seeks-cleavage-cash.

Kuhnhenn, Jim. (2007, August 28). Clinton to Give Away Fundraiser?s Cash. Breibart.com. http://www.breitbart.com/article.php?id=D8RB03200&show_article=1.html

Kornblut, Anne E. (2007, October 14). Encouraged by Women?s Response, Clinton stresses Female Side. Washington Post, pg.A06. http://www.washingtonpost.com/wp-dyn/content/article/2007/10/13/AR2007101301274.html?hpid=topnews

CBS. (2006, February 5). Ready For A Woman President? CBS.com http://www.cbsnews.com/stories/2006/02/03/opinion/polls/main1281319.shtml

Darman, Jonathan. (2007, October 22). Not Really Feeling It. Newsweek. http://www.newsweek.com/id/43362

McIntire, Mike and Wayne, Leslie. (2007, August 30). Clinton Donor Under a Cloud in Fraud Case. New York Times. http://www.nytimes.com/2007/08/30/us/politics/30bundler.html?_r=1&ex=1189051200&en=00ee337c9e083c5f&ei=5099&partner=TOPIXNEWS&oref=slogin NYT: donor fraud

10 Questions. Created by: Rasiej, Andrew; Sifry, Micah L. and Colarusso, David. http://www.10questions.com/

Rawlinson, Linnie. (2007, May29). Will the 2008 USA election be won on Facebook? CNN.com. http://edition.cnn.com/2007/TECH/05/01/election.facebook/
Posted by Giulia Carando at 10:02 PM  more

Your task is to take a convincing position (Pro or against) on our current system of trial by jury.
Please read and edit my essay based on the task above.
The essay should be focus on the jury... system, not the different trials taken place.
You can rewrite or add your opinions to convince your position used other credible resources.

Trial By Jury

One of the most controversial issues today in the area of criminal justice is that of the right of all defendants to a trial by jury of his or her peers. Often, as seen in the pairing of the essays of the noted defense attorney, media personality, and Harvard Legal scholar Alan Dershowitz against the words of Christie Davies, the debate can be very polarized. Dershowitz calls juries ?Unsung Heroes,? stating that ?Juries Offer True Justice? in the populist and democratic spirit of America, while Christie Davies?s ?Trial by Jury Should Be Abolished? takes the contrary view, calling the right to trial by jury an outdated system that was viable only in eras of less complicated legal and technical questions, and in a more homogeneous America.
However, the polarized views of Dershowitz and Davies must be given more nuance with references to actual specifics of the jury system. A further consideration of specific issues and kinds of cases suggests that trial by jury should not be maintained an absolute right. Nor should it be abolished entirely. Instead, the idea of trial by jury can be retained in the American legal system through the use of introducing more exceptions and special courts. Thus, the best solution may be to compromise and to limit trial by jury to specific cases and courts. Having particular courts for particular legal issues, like medical malpractice or other highly technical issues would remedy many of the problems that critics of the current system currently grapple with as legal scholars and moral individuals.
Historically, it is important to remember that when trial by jury was introduced in England to replace trial by ordeal, ?it was unquestionably an improvement. Trial by jury enjoyed high favor in the enlightened world through the 18th century and was passed from England to the United States. And there it still rests in our Constitution's Sixth and Seventh amendments.?(Grenier, 1994) But, Davies and Richard Grenier both point out that ?during the last decade ignorant and often quite silly jurors have dished out awards of millions and even billions of dollars? in medical malpractice cases under questionable circumstances, more out of emotional sympathy than legal compliance with their duty as citizens or respect for medical facts and data. (Grenier, 1994)
Even supporters of the jury system question the ability of juries to nullify laws they find unfair. While Robert Anton Wilson believes that ?Jury Nullification: Freedom's Last Chance,? to have the common man or woman contest bad laws in the justice system, Mark S. Pulliam counters in ?Jury Nullification Should Not Be Allowed? that this gives too much power to individuals without a legal background who may be swayed by emotion rather than legal logic. Thus, even within the jury system, a balance must be struck between democracy and legal formalities. With that in mind, many areas of the law already do not include trial by jury as an absolute right for defendants. For example, ?in landlord tenant litigation, trial by jury is a rarity. Most leases contain a standard waiver of right to trial by jury, so cases are normally heard in special courts set up for landlords and tenants, with judges appointed from the ranks of legal aid lawyers.? (Potch & Doyle,1995)
This reality acknowledges within the legal system today that not all cases are appropriate for jury trials, given the complexity of the law at stake and the potential for bias against certain groups in the majority of the population, such as landlords. There could be special courts for medical malpractice and complex fraud cases, for example, heard by judges, so that inexperienced juries would not have to give up years of their life to hear about cases difficult for indivdiuals unfamilar with medical minutiae, or technical jargon in the case of some patent law, to understand the details about particular drug trials. ?Trial lawyers love drug companies: With deep pockets, poor reputations, and a customer base composed largely of people who are already sick and dying, they make the perfect targets for big-money lawsuits,? wrote The National Review in an editorial about the recent conflicting verdicts received by the medical company Merck, about its painkiller Vioxx. (The National Review, 2005)
However, to do away with all juries suggests that the American system of justice does not trust the common decenct and morality of the common individual. Barbara Gunnell offers an alternative, interesting perspective about the jury system from the point of view, not of an attorney or client, but a juror. ?Being on a jury is many people's only experience of active citizenship, and of having a genuinely important role to play in society. Increasingly accustomed to being dispensable at work and exercising no power at all as voters, few of us have much experience outside family life of being asked our views on matters of importance.? (Gunnell, 2000)
The jury system thus has a larger role in encouraging an active and engaged form of citizenship that is the glue that keeps America together. True, France, Germany and many other democratic European countries have an entirely different legal system that only occasionally uses juries. (Grenier, 1994) But America has always had an especially inclusive tradition of democratic opinion. Moreover, so-calledoccasional use is not no use at all. In cases where some emotion should come into play, such as matters of life and death when allocating the death penalty, including the voices of one?s peers in the debate seems appropriate, to add an additional and more expansive note of emotional understanding to the legal procedings. Likewise, in a rape case, several opinions rather than a single judge?s opinion might be a better way of determining a victim?s credbility on the stand. However, in other cases, where the facts must hold sway yet the defendants are unsympathetic?look to a judge.  more

MGT499 - Strategic Management

Toyota: A Visionary Company?

Read the information in the background material, look for more information, and then write a 3 to 4 pages report for your ...professor and the executives of Toyota Corporation by answering the following questions:

i) Discuss to what degree you believe Toyota is currently proceeding towards what the company identifies as its 'Global Vision'?

ii) Given Toyota's quality problems in 2010, do you think Toyota's current strategic direction is aligned with the needs of their stakeholders? Please explain your reasoning.

iii) Based on your analysis and findings, what would you recommend to the executives of Toyota corporations? Why? Please explain your reasoning.

Case expectations:
This paper should include:
An introduction stating the thesis of your paper.
A main body discussing:
Your interpretation of Toyota's mission and vision.
Your assessment of the stakeholders and their needs/goals.
Your critical assessment as to whether Toyota's mission and vision takes their stakeholders into account.

Your recommendations to Toyota corporation.

Readings:

McNamara, C. (2011). Basic description of strategic planning: Including key terms to know. Retrieved August, 2011, from http://managementhelp.org/plan_dec/str_plan/basics.htm

McNamara, C. (2011). Basics of developing mission, vision and values statements, free management library. Retrieved August, 2011, from http://www.managementhelp.org/plan_dec/str_plan/stmnts.htm

Case Assignment Readings:
Toyota. (2012) Annual Report 2011. Retrieved August, 2012 from http://www.toyota-global.com/investors/ir_library/annual/pdf/2011/

Toyota. (2012). Vision and Philosophy. Retrieved August, 2012, from http://www.toyota-global.com/company/vision_philosophy/

Patton, J. and B. Estep (2010). Toyota debacle could be largest consumer fraud case ever, expert says. Lexington Herald-Leader (KY). Retrieved August, 2011, from http://www.kentucky.com/2010/02/11/1132961/scott-county-plant-named-in-federal.html  more

Forum Description
Topic: Federal/State Jurisdiction

The United States of America is home to 2 distinct judicial systems?State and Federal. While appearing to be consistent across the n...ation, there is a great deal of diversity within each system. Likewise, Exodus 18 describes the appointment of leaders at different levels to resolve the disputes of God?s people.

Thread:

?Compare the federal court system to the court system in your particular state..
?Identify the location of the courthouse closest to where you live and the name of a current judge at each court level?lower, trial, appellate..
?Finally, describe how your state has followed the biblical model of creating levels of courts to address the demands of its citizens..
Replies:



Discussion Board Assistance:
If you were considering buying a new phone or new car, you would look at pictures, read the reviews, scan the manufacturer?s websites, and look at one in the store/showroom. If a friend asked your opinion, you would not print off a web page or car brochure and hand it to them because they are asking for your thoughts. So, do not cut and paste large sections of the court?s websites. Instead, develop a method to do the comparison that will work for both the thread and the reply. Then, submit posts that demonstrate your understanding of how the court systems are designed, why they differ, the unique qualities of yours versus mine, and how are the citizens of your state served by this type of structure.

I live in the state of Alaska. Fairbanks

The nature of the crimes brought to the Federal court differs from those appearing in state judiciaries. State courts handle primarily street crimes that require immediate action such as burglary, armed robbery, and murder. By contrast, with the exception of drug-related offenses, federal crimes concern immigration offenses, fraud cases, firearms violations, and money laundering. (Fradella & Neubauer, 2014)

I currently live in Fort Wainwright, AK and the nearest courthouse is 101 Lacy Street, Fairbanks Ak, 99581. Alaska has a unified, centrally administered court system, totally funded by the state. Municipal governments do not maintain separate court systems. There are four levels of courts in the Alaska Court System, each with different powers, duties and responsibilities. The Superior Court and District Court are trial courts, which initially hear and decide court cases. The Supreme Court and Court of Appeals are appellate courts, which review and decide appeals from decisions made by the trial courts.


Just a start and a little info
Alaska Website
http://www.courts.alaska.gov/ctinfo.htm#supreme


THIS ONLY HAS TO BE 300 WORDS NOT 2 PAGES!  more

Case Study #3 Read Case 11.1 in Boatright (pages 247-8) on Merrill Lynch and the Nigerian Barge Deal with Enron. Then, in an essay, 600-800 words minimum, answer the following questions. Try to put yo...urself in the position of Mr. Daniel Bayly. From the description of the case in the textbook, it appears that the primary concerns of Mr. Bayly and others at Merrill Lynch in considering this deal were economic and legal. Rather than approaching the proposal in these ways, offer an evaluation of the Enron proposal for Merrill Lynch to 'purchase' the Nigerian Barges from a moral point of view. Address the following questions: How would one apply Kantian moral theory to the case? How would one evaluate the case from a utilitarian perspective? What about virtue theory? Is virtue theory relevant to the case? How might it apply? In your discussion attend to the carefully to the facts of the case. Reveal to the reader that you understand the case and have carefully considered reasonable ways in which these moral theories may apply to the case. Next, after having explained how these three moral theories are relevant to evaluating the proposal that confronts Mr. Bayly, discuss the following question: Would a consideration of moral theory have helped Mr. Bayly or other Merrill employees see some of the inherent dangers and problems with Enron's proposal? Would moral theory help you in making a decision in this case? THE LATEST ON THIS CASE: http://www.sec.gov/litigation/litreleases/2010/lr21361.htm
I need this as simple writing as possible.  more

Case Study : Continental Airelines Flies High with Its Real -Time Data Warehouse


Please solve the case question in the uploaded files

( 5 questions )


Please make sure to write the question above the answer

Cases are to be summarized into no more than 4 pages and should be laid out with the following format:

1. Problem Statement --How extensive is the statement in terms of strategic analysis, relevance and in-depth understanding

2. Recommendation---how strategic is the recommendation and is it appropriate given the problem statement and rationale

3. Rationale --does it make effective use of the concepts from the book , case and in class discussions---does it consider alternatives and challenges

4. Implementation Tactics--Does this make sense and can it be done and how will the execution happen
There are faxes for this order.

Case Study

The case study for this class is to read Chapter 14, which relates to forecasting future trends in digital crime and digital terrorism. Learning from the past can help law enforcement forecast future trends in crime to facilitate creation of best practices for investigation and prosecution of computer crime along with researching all past, present, and future aspects of emerging methodologies in digital crime.

You are to research information related to forecasting future trends in digital crime and digital terrorism. Outline the eight primary forecasts as related to computer crime in Chapter 14 of your textbook. Based on the analysis of the authors and their eight predicted forecasts, analyze the forecasts and describe the important factors of each. Provide examples of each forecast and demonstrate how law enforcement can use these to improve the possibility of mitigating future forecasts.

Your case study should be at least five pages of text in 12-point, double-spaced, Times New Roman font. Please include an APA style reference for the in-text citations and references that you use. A minimum of three references should be used.

There are faxes for this order.

Customer is requesting that (dmusings) completes this order.

Case Study: The Rock Group
You are an attorney representing a rock group. Recently the group has told you that it wants to get out of its present recording contract in order to take advantage of... a much better offer. The group's contract is a "new kid" agreement common in the recording industry. The group complains, and you agree, that the terms of the contract heavily favor the recording company. For example, although the contract calls for the group to make eight records, the company can drop the group at any time. In contrast, however, under the contract, your client (the rock group) cannot terminate the agreement at will (i.e. whenever it wants to), but instead must stay with the recording company and make all eight recordings. These could take twelve years to produce, however.
The rock group entered into the contract, before you represented them, at a time when the members were all just out high school. In your opinion, however, had you been there to represent them, you probably could not have secured a much better deal because the above kinds of contractual terms are standard throughout the recording industry. In this regard, record companies say they have to rely upon "new kid" contracts to balance the financial risks of signing and producing many new artists, most of whom do not pan out.
A lawsuit requesting a court to release the group from its contract could go on for years. You know about another legal strategy, however, that could generate the same result much sooner -- declaring bankruptcy. Under federal bankruptcy law, the courts may free debtors from contracts the court views as burdensome. You realize, although you have not yet shared this with the rock group, that it might be able to get out of the contract if the group members all rapidly accumulated large debts that might convince a judge they are financially bankrupt.

Assignment: In a 3-page, typed paper identify the business problems and analyze the legal issues involved in this case study. Present recommendations or conclusions based on information you have learned. Use proper documentation when citing resources.  more

Case Study Analysis -- "Meg Whitman at eBay, Inc."

Answer the following questions in your analysis:

1. Summarize the key assumptions and values that formed the foundation of eBay...?s culture prior to Whitman?s arrival. How were these influenced by the personal ideas and values of Pierre Omidyar?

2. How were these assumptions and values reflected as artifacts (visible manifestations of the culture) in: (a) the relationships between the company and its customers; and (b) the internal structures, processes and employee relationships of the organization.

3. There is an inevitable tension between the freewheeling culture of an internet startup and the structure and discipline required to build a significant business. Evaluate the significant changes discussed in the case (system capacity, marketing strategy, streamlining and strengthening the organization, addressing community safety issues, and strategic partnership agreement with AOL) in terms of how the implementation of these changes: (a) impacted; and/or (b) was influenced by the culture.

4. At the end of the case, Whitman ponders the challenges of rapid growth and its impact on eBay?s culture. What are the underlying issues? If she chooses to continue on the path of explosive growth, what actions should she take to preserve the culture? If growth inevitably has an adverse impact on the culture, will the company lose its unique positioning and momentum? What should she do? Why?  more

Case Study: Internal Control

LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the futur...e. The President wants to be aware of any new regulations required of his company if they go public so he met with a colleague of yours at a local restaurant. The President of the company explained the current system of internal controls to your colleague. Your colleague has since been promoted to a tax position so she has passed on the information below so you can generate recommendations for the partner at your accounting firm to share with the President of LJB Company.

Since LJB Company is a relatively lean organization, they have a lot of faith in their long-term employees. They have one accountant who serves as Treasurer and Controller which streamlines many of their processes. In this dual role, he purchases all of the supplies and pays for these purchases. He also receives the checks and completes the monthly bank reconciliation. The accountant is so busy that the company handles petty cash a bit differently. All employees have access to the petty cash in a desk drawer and are asked to only place a note if they use any of the cash.

The accountant has recently started using pre-numbered invoices and wants to buy an indelible ink machine to print their checks. The President is waiting to hear from you if this is a necessary purchase before authorizing.
On payday, the checks are picked up by the accountant and left in his office for pick-up. Before he leaves for the weekend, he will move the checks into a safe in his office.

The President is still quite embarrassed because he had to fire one of his employees for viewing pornography on a company computer. He later found out this individual was a convicted felon who served time for molesting children. The company had a hard time getting the employee to admit it was him because the company does not assign individual passwords. The President expressed his frustration because both he and the accountant both interview and approve all of the new hires.

Required:
Based on the above information, prepare a Word document to address the following:

1. Inform the President of any new internal control requirements if the company decides to go public.

2. Advise the President of what the company is doing right (they are doing some things well) and also recommend to the President whether or not they should buy the indelible ink machine. When you advise the President, please be sure to reference the applicable internal control principle that applies.

3. Advise the President of what the company is doing wrong (they are definitely doing some things poorly). Please be sure to include the internal control principle that is being violated along with a recommendation for improvement.

You must prepare a formal report for the partner to distribute to the President so no abbreviations or short-hand answers.  more

Case Paper
Write a paper examining ?Nike, Inc. and Sweatshops? (p. 640) using the Wallace and Pekel 10-step process provided in Appendix C (use only steps 1-8) (2-page maximum, 12-pt. type, doubl...e-spaced)

Current Events
Find a current article describing an ethical dilemma currently in the news, focusing on a topic of your choice, and write a 1-page (maximum) summary of the article. For this assignment, use the ethical concept of ?duty? or ?duty-based ethics.?

Module Three, Question 1
How has technology changed ethics in your life? Do you believe it is harder to be a "good" person? Is it possible to use technology to be more ethical?

Module Three, Question 2
Reviewing the case about "Bosses Watching Employees" on p. 283, please respond to questions 2 and 3 after the case. How could you use one of the ethical approaches from Ch. 8 to respond?

Module Three, Question 3
What is the ethical issue related to genetically modified food? Is it the same ethical issue related to cloning animals and humans? Please discuss.

Practical Application Assignment
Discuss an ethical dilemma of your own (or use ?The Travel Billing Expense Controversy,? p. 628). Prepare a summary of the scenario and the result, then analyze using the Laura Nash questions in Appendix B. (2-page maximum, 12-pt. type, double-spaced)

Text book is MBA 5310 Business Thics  more

Case Project: 6-2 & 7-2

Write a 3-5 page reponse (combined) for the following two cases, including the graph.

Case Project 6-2:

An employee suspects that his password... has been compromised. He changed it two days ago, yet it seems that someone has used it again.

?Discuss what you think may be going on.
?Develop a strategy to address the issue and provide the steps you would take to resolve the problem.
?Use at least one outside research source including academic journals to support your view.
Case Project 7-2:

1.Research two popular GUI tools:
?Guidance Software EnCase
?Access Data FTK
2.Compare their features to other products, such as:
?ProDiscover www.techpathways.com
?Ontracks EasyRecover Professional www.ontrack.com/easyrecoveryprofessional
3.Create a bar chart outlining each tool?s current capabilities.
?The chart should clearly indicate which software product you would recommend.
4.Discuss the features you would find most beneficial in creating your own lab.
5.Use at least one outside research source including academic journals to support your view.

Directions for Submitting the Case Project

The paper:

?Length should be 3 ? 5 pages, excluding cover page and references page
?Viewpoint and purpose should be clearly established and sustained
?Assignment should follow the conventions of Standard American English (correct grammar, punctuation, etc.).
?Writing should be well ordered, logical, and unified, as well as original and insightful
?Your work should display superior content, organization, style, and mechanics
?Appropriate citation style should be followed
You should also make sure to:

?Include a title page with full name, class name, section number, and date
?Include an introductory and concluding paragraph and demonstrate college-level communication through the composition of original materials in Standard American English
?Use double-space and Arial or Times New Roman in 12 point font size
?Use examples to support your discussion
?Cite all sources on a separate reference page at the end of your paper and cited within the body of your paper using APA format  more

Case Paper - 3pages
This paper will be an ethical analysis, using our text concepts, of the following ethical scandals: (a) Enron, (b) World Com and (c) Tyco. You will compare and contrast the si...tuations using the tools developed in this course. (2-3 page maximum, 12-pt. type, double-spaced)

Current Events - 1page
Find a current article describing an ethical dilemma currently in the news, focusing on a topic of your choice, and write a 1-page (maximum) summary of the article. Use the ?virtue-based? ethics approach as your tool to analyze this article.

Module Four, Question 1 - 1page, respond to student entry
What is the issue was with the baby formula controversy? Which of our Ch. 8 ethical principles could relate to this issue? How would you handle this as CEO of Nestle?

Module Four, Question 2 - 1page, respond to student entry
An interesting ethical situation is presented on p. 309 in "An Innocent Revelation?" What is the ethical issue and can you respond to questions 2 and 3?

Module Four, Question 3 - 1page, respond to student entry
Can you pick a question from p. 320, "I Love My Job - Just Don't Ask How I Got It," and respond to at least one question from the case. Pick a question that has not been fully answered by your classmates, please.

Practical Application Assignment -2pages
Using the Wallace and Pekel guide in Appendix C, analysis the case ?Using Ex-Cons to Teach Business Ethics? on p. 626. You will only need to cover questions 1-7. (2-pg. limit, double-spaced, 12-pt. type)

? Textbook
Archie B. Carroll & Ann K. Buchholtz (2012), MBA 5310: Business Ethics, Mason, OH: Cengage Learning. ISBN 1-133-44421-0  more

Case Study Questions
To respond the following questions students are expected to use the internet or other resources in addition to the data/information provided in the case material uploaded on i...Learn.
1. Describe the factors that influenced Enron and led to its fall in 2000?
Your discussion should revolve around the internal and external environment of Enron. Also, describe in general terms the breaches of accounting and ethical conduct that occurred within Enron.
2. Why were Enron?s internal checks and balances system fail to prevent its demise?
3. How did the top leadership/Board of Directors at Enron undermine the foundational values of the Enron Code of Ethics?
4. How did Enron?s corporate culture promote unethical decisions and actions?
5. If you were an accountant at Enron, how would you have responded to what was going on, and why??
6. Using the lessons learned from the Enron case; describe the implications of unethical business practices on society.

Marking criteria:

1. Comprehensiveness of case analysis

2. Support of case analysis with evidence

3. Overall clarity

Refer Case Study Marking Rubric.

Deliverables: 1 x case analysis report (Approximately 3000 words excluding references).


Additional requirements:

Formatting: Standard 12 point font, 1.5 line spacing, side margins 2.5cm wide.

Referencing: All sources (ie the work and ideas of others) cited and referenced using a standard referencing system.


Preparation: In order to complete this task and understand its requirements you may attend week 8 open consultation on case study, either via email or face-to-face meetings with the UC. Take careful notes of the discussion and analysis of the case conducted by the Unit Convener.

Your Case Report MUST include the following FIVE sections:

Section 1: Abstract ? this opening section briefly describes the case, your analyses, the approach you used to respond the case questions, research you undertook to study additional material/resources to analyse/respond case questions, reflect on the NEW skills and knowledge you have learned from this case and reflect on the role of accounting professionals in the case organisation. Please note that this is NOT an executive summary ? write this section as your ?self-reflection? in your (own) words. This section should not exceed 300 words.

Section 2: Introduction ? in this section: (i) provide the overall summary for the case and background information about the case organisation; (ii) describe the environment/context of the case organisation, major players, its accounting & auditing practices, its corporate governance & culture, and ethical foundations within the case organisation; (iii) describe the specific issues/challenges you identified which arose within the case organisation. You may include tables, figures, sidebars, charts and graphs to highlight key points.This section should not exceed 500 words.

Section 3: Responses to the Case Questions ? this section is heart of your submission document. In this section provide response to each question (discretely). These questions will be uploaded on iLearn by the Unit Convener in week 6 of the session. In each question you are required to construct an argument about various situations and critically analyse the role of an accounting professional in those situations. Do NOT simply describe the situation or case or merely repeat information from Section 2. Limit descriptions to the Introduction Section. Specific details will vary according to the case question being analysed and the information necessary to support your argument. It is expected that you will undertake some research to construct and support your arguments. This section should not exceed 1850 words.

Section 4: Conclusion - provide overall conclusion of the case in this section. Conclude this section by evaluating the impact of the issues/challenges highlighted in the case (both positive and negative), discuss lessons learned from the case, and the steps to be taken to avoid similar issues/challenges as faced by the case organisation. This section should not exceed 350 words.

Section 5: References ? provide a list of additional resources/material (ie journals, websites, books etc) you used to write case analysis and responses to the question. Your case analysis may also be supported by material presented by the industry partners and academic and industry sources. Limit your list to a maximum of 10 references. There is no word limit for this section.  more

Case Study Analysis Format Guide

Following is the case analysis and writing format/guide.


1. Subheadings: You are required to use Subheadings as listed below for cl...arity and organization of your Case Study. This will help with organization and help you identify when you are being sufficiently specific and comprehensive.

2. Resources: This assignment is primarily a critical analysis and writing assignment, but you should include at least 3 (required) additional research resources as part of your analysis to support your analysis. You can find resources through typical research methods. The list of resources at the end of the case in the textbook is also a source for resources.

3. Prohibited Resources: You may NOT use as resources:
Course textbook;Wikipedia sites;Blogs;a company website;Newspapers, except you may use The Wall Street Journal.
4. Documentation/Citation:
1) include a minimum of 3 relevant outside research resources
2) document all references to outside resources with proper in-text citations, using APA citation style;
3) include a comprehensive bibliography of all resources used and cited, and include, for each entry, the author, title, publication and publisher's info, and page number (if applicable), according to APA style.

5. Typed Format:
1) Cover Page: include name, course info, title of case;
2) double spaced, in 12-point Times New Roman or Arial fonts with margins no wider than one inch;
3) paginated;
4) subheadings for each section of the case analysis.
6. Subheadings:
Facts
Issues
Alternatives
Recommendation
Implications
Conclusion
Bibliography



7. Grammar and Organization:

1) Grammatical accuracy, sentence and paragraph structure;
2) Clarity of expression and presentation of ideas;
3) Grammatically correct construction and correct spelling and punctuation.

8. Length: Each case study analysis must be 4 - 6 pages in length, excluding graphics, tables, appendices and other non-text materials.


The Case Study must include the following:
Case Analysis:
FACTS:
Summarize and explain all significant and relevant facts in the case.
Provide a succinct synthesis of the facts with an objective rather than evaluative statement, describing concrete aspects of the relevant situation or event(s) in the case in order to highlight a major ethical problem or dilemma that is frequently imbedded in the complex factual context.
You may list significant facts, but must begin this section with at least 1 brief paragraph. If you prefer, you may discuss the facts in paragraph format without listing.
ETHICAL ISSUES:
What is the most significant ethical issue(s) that will form the essential basis of your analysis? Issues in a case are usually phrased by raising normative questions: Should we?? Does the action?? For example: Do genetic testing and genetic susceptibility to certain traits have a place in hiring practices? The question is stated in a manner that can be answered yes or no. You must examine the issue(s) from a moral and ethical perspective (i.e., right or wrong, good or bad, fair or unfair, just or unjust). Issues may also be defined by identifying a specific ethical dilemma to be resolved. In any event, your position should be supported by well-reasoned arguments.
This section should be several paragraphs in length. Discuss EACH issue in 1-2
complete paragraphs. Explain why/how each issue is an ethical concern/issue.
ALTERNATIVES:
What alternatives would you identify to address and resolve the issues identified?
Alternatives are expressed in the form of propositions or prescriptive statements suggesting action and are framed by asking the normative question, what could or should the company do? Alternatives are specifically and succinctly stated incorporating a comprehensive list of at least three options for thorough investigation and analysis.
? Identify, analyze and evaluate in context all the relevant stakeholders, at least three or more, who are impacted either by being advantaged or disadvantaged as a result of the chosen proposition.
? Examine advantages and disadvantages of each alternative from a pro and con evaluative perspective, incorporating descriptive or normative analyses. The former asks ?why? and seeks specific empirical evidence from factual observation to evaluate proposed action. The latter asks ?what ought or should be? and reflects value judgments, beliefs, and assumptions of whether the proposition will work.
Apply ethical theories in context of your evaluations. For example, teleological or consequentialist theorists would examine who the stakeholders are, both internal and external to the company, and the positive and negative consequences for each group. Deontologists seek universality of principles from the facts, based on consistency and normative formulations of whether it should be universalized. Justice theorists ask what goods are being distributed, how they should be distributed, and what rights ensue from the type of distribution.
Suggest three (3) alternative resolutions for managing and addressing all the ethical issue(s) discussed in #2 above.
Answer in 1-2 complete paragraphs PER ALTERNATIVE. Your response in this section must be a minimum of 6 paragraphs in length.
Justify your answer.

RECOMMENDATION:
Which one (and only one) alternative do you recommend the company adopt and why? Compare, analyze, integrate, and support your recommendation based on synthesis and analysis of the relevant alternatives through factual analytic observations and normative inquiry, marshalling evidence or argumentation justifying, supporting or defending the reasoning for your choice in context of their impacts on relevant stakeholders, corporate and community interests. Who are the parties affected, what dichotomous interests may be at stake, and how would potential conflicts be accommodated? Extrapolate deductive evidentiary support for your position as postulated in at least three or more normative schools of thought including utilitarianism, deontology, justice, and virtue ethics.
Choose one (1), and only 1, of the alternatives discussed in #2 above as your recommendation. In making your decision, consider the effects of each alternative on all company stakeholders.
Explain and justify your recommendation. Persuasively justify your choice.
Answer in 2-3 paragraphs.

FUTURE IMPLICATIONS:
Discuss future implications of this case and its ethical issues for future business
organizations, both private and public organizations.

Answer in 2-3 paragraphs; be specific.
CONCLUSION:
Summarize the case and its ethical issues, implications in 1-2 paragraphs.
________________________

When writing the case study, do not reproduce the language in the case study. Doing so will reduce your grade. Paraphrase everything you use from the case study.







There are faxes for this order.  more

Fraud and Human Resource Management


Employee performance comes in many shapes and sizes. When it fails to measure up, there is a strong temptation to explain it as simply and efficie...ntly as possible. As a result, we hear about a badly qualified or "unmotivated" employee.

In the case below, we have an employee named Richard Painter who behaved in a way that clearly undermined his organization. The title of the case suggests a certain interpretation of the underlying problems he presented.

But, before we rush to judgment, my question to you begins with the fact that we have several human resource management functions, including selection, assignment, training, performance appraisal, and reward.

The Case Assignment

1. Please read (click on the title): The incentive to defraud The Internal Auditor; Altamonte Springs ; Oct 2000; Courtenay Thompson;

a. Abstract: Aligning employee performance goals with the organization's overall objectives is becoming more popular. However, unless carefully monitored, programs that link personal pay to nonfinancial measurements can prove problematic. Lessons learned: 1. Every action has a reason behind it 2. Poorly designed incentive plans may yield undesired results. 3. When one encounters blatant favoritism and manipulation of staff, the reasons behind such actions should be investigated. 4. Fraud perpetrators can come in any size, shape, or position. 5. Character and integrity are two of the most important traits in strong, effective leaders.



2. After carefully reading through the Module background material, and this article, please answer (in at least 3 pages), the following questions:

a. For which among these human resource management functions does the behavior of Richard Painter present a problem? Why?

c. How would you solve this problem? Suggest remedies for the reward system.  more

CASES SUMMARY INSTRUCTIONS

Since 1963, a series of United States Supreme Court case decisions have clarified that in criminal cases, prosecutors must disclose to the defense evidence favorable to the defendant. This includes information that may be used to impeach the credibility of government witnesses, including law enforcement officers. These decisions mean that police officers who have documented histories of lying in official matters are liabilities to their agencies, and these histories may render them unable to testify credibly.

Summarize the main issues that are involved in the following United States Supreme Court cases. You must have at least 2?3 pages, not including your title page.

? Brady v. Maryland, 373 U.S. 83 (1963)
? Giglio v. United States, 405 U.S. 150 (1972)
? United States v. Agurs, 427 U.S. 97 (1976)

Case Study
The CEO of eBay recently said that the popular online auction site is enabling a kind of e-commerce that didnt exist to any extent before, and thats person-to-person e-commerce. Like g...arage sales, online auctions bring together buyers and sellers. Web auction sites have been described as combining extensive classified ads with the excitement of a television game show. To foster trust in brokers and bidders, some online auctions even provide chat boards where people can share tips and feedback.

Web auction sites are particularly useful for buyers and sellers of unusual items. Pierre Omidyar, who founded eBay in 1995, started the site in an effort to add to his girlfriends collection of Pez candy dispensers. Today, you can use Web auction sites to buy everything from Beanie Babies and baseball cards to expensive jewelry and art.

Visit a Web auction site.
1) How does the site work?
2) What types of items are available on the site? Could you find similar items elsewhere?
3) What, if any, guarantees are available?
4) Are any additional services available (such as a chat board)?
5) Some people insist that, although Web auction sites are entertaining, they are not necessarily inexpensive (after all, the selling price is the highest price offered). In general, are costs at the Web auction site low or high?
6) Would you make a purchase at a Web auction site? Why or why not?

Write a brief report on the findings of your research as outlined above. You must have at least three sources (see the example Case Study on how to format your sources).  more

Case Incident 2: Whistle Blowers: Saints or Sinners
In essay format, please respond to the following questions. Include proper citations and references. Write a brief introduction to your responses and a conclusion. Do NOT include the questions when writing your brief essay.
1. Do you believe that whistle-blowing is good for organizations and its members, or is it, as David Stetler believes, often a means to extort financial gains from companies?
2. How might self-fulfilling prophecy affect a whistle-blower?s search for incriminating evidence against a company?
3. When frivolous lawsuits occur, how might these cases affect future whistle-blowers who have a valid legal claim against their company? Would they be more or less likely to come forward? How might their claims be evaluated? What should companies and the government do to prevent frivolous lawsuits?
4. Do you believe that employees of a company have an ethical obligation to first attempt to report wrong-doing to members of the company itself, or should they go straight to the authorities when they suspect illegal activity? What are some advantages and disadvantages of both actions?

Today, there are many industries that remain vulnerable to electronic fraud. For this assignment, you will need to research the Internet for organizations that remain vulnerable and the hacking or fr...aud techniques they have encountered in the recent years.

Write a 3-4 page paper in which you:

Identify and describe at least two forms of fraud techniques from your research. Include the identity of the government agencies that provide awareness for these types of fraud techniques.
Justify the threat cyber terrorism poses to society. Provide examples to support your justification.
Prioritize steps that should be completed in order to preserve evidence so that it may be used in court cases for trials against computer fraud offenders.
Defend or oppose the legal processes of civil law used to resolve cases against computer crimes offenders. Justify your decision.
Use at least four (4) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

Your assignment must follow these formatting requirements:

Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
Include a cover page containing the title of the assignment, the student?s name, the professor?s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcomes associated with this assignment are:

Explain the techniques of computer criminals and hackers.
Describe organized crime and cyber terrorism crime.
Categorize the civil matters related to computer crime.
Use technology and information resources to research issues in the investigation of computer crime.
Write clearly and concisely about computer crime investigation topics using proper writing mechanics and technical style conventions.


Use http://ebookbrowse.com/computer-crime-investigation-and-the-law-2011-pdf-d179075758 as a reference.  more