Report from our December 2nd Meeting… Well, we can’t make up our minds sometime. Back last May, the CPE (Clinical Pastoral Education) program at PBTS called itself “Shepherd’s Oikos” (household of the Shepherd). But when we decided to form a “real” organizaiton, we came up with the name “Asia Association of Pastoral Care and Supervision” (AAPCS). While that sounds really impressive… somehow “it just ain’t us”. Therefore, we are going back. The Pastoral Care program at Bukal Life Ministries will again be called “Shepherd’s Oikos”. It is headed by Pastor Joel Aguirre of West Baguio Baptist Church (and PBTS). Assisting him is Celia Munson of the Virginia Baptist Mission Board. It will be focusing on three major ministries at this time. They are: CPE … See Moretraining (9 week practicum), Disaster Relief Care Chaplain training (1-3 days), and Shepherd in Every Pew Seminar (1-2 days). Hope to do some symposium work, and an electronic journal (if we have time).

Here is what is coming up:

1. Medical Mission:
-Bagulin, La Union. December 4-5. Medical, Dental, Surgical, Crisis Counseling, Eye Glasses, Discipleship Training.
-Looking into others, but none are firmed up yet.

2. Kids Club.
-Christmas Party, Union School, Baguio City, December 19th. 9am-12nn

3. Shepherd’s Oikos.
-Clinical Pastoral Education. Starts March 29, 2010. Continues for 9 weeks.
-Crisis Counseling Seminars. Two are tentatively planned during April and May, 2010.

4. Community Development.
Two projects are presently being worked out. One is in the Sagada area. This will probably start in February. The second is in Macabebe Pampanga. This should start in March.

Erstellung von Postkarten mit “Photoshop”

-Postkarte 1 -Eigenansicht-

Zuerst wurde ein Hintergrund mit den Maßen 147,8 x 100,9mm erstellt. Danach wurde das spätere Hintergrundbild  in Photoshop geöffnet und mit dem Freistellungswerkzeug zugeschnitten und mit einer neuen Ebene auf die postkarte gelegt.  Im nächsten Schritt wurde eine Auswahl auf der Mitte des Bildes erstellt  und unter Auswahl – Auswahl umkehren konnte man die Auswahl auf das umliegende Feld anwenden. Auf einer neuen Ebende wurde die Transparenz für die Auswahl auf 50% gestellt, sodass man den umliegenden blassen Rahmen für das Hintergrundbild erhält.

Hintergrundbild mit trans. Rahmen

In einem weiteren Schritt entstand der goldne Schriftzug “Weidenthal”. Dazu schreibt man mit gewünschter Schriftart in ein Textfeld. Danach wird der Text gerastert und mit Klick auf die gerasterte Textebene und Alt+Strg entsteht eine Auswahl um die Buchstaben. Nun kann man mit dem Verlaufswerkzeug mit einem bestimmten horizontalen Verlauf (gelb-orange-gelb-orange) den Schriftzug ausfüllen. Danach wird mit den Ebeneneffekten (Abgeflachte Kante und Relief sowie Schlagschatten) der Schriftzug erstellt.

Dann wurde auf einem neuen Hintergrund die Vorlage für ein Polaroid-Layout erstellt. Dies geschieht in wenigen Schritten hauptsächlich mit dem Auswahlwerkzeug und 3 verschiedenen Ebenen (Polaroid, Rahmen und Schatten). Um ein etwas realistischeres Bild zu erhalten wird die Schattenebene zum Schluss unter Bearbeiten – Transformieren – Verzerren etwas unter dem Polaroid herausgezogen und mit dem Abwendler etwas verfeinert.

Polaroideffekt

 Danach wird das gewünschte Bild unter die Rahmen- und über die Polaroidebene geschoben und eingepasst. Dann auf Ebene-Auf eine Ebene reduzieren und darauf in die Postkarte eingefügt.

Mein Polaroidbild habe ich aufgrund der Trübheit etwas retuschiert. Die Wasserfläche wurde zuerst mit dem Zauberstab erfasst und dann mit Farbton/Sättigung in ein Azurblau umgefärbt.

Vorher - Nachher

Auf die gleiche Weise wurden alle 4 Polaroids eingefügt und barbeitet.

Im  nächsten Schritt wurde ein Bild(ineinander)lauf mit dem Waldboden und dem Hintergrundbild der Postkarte erstellt. Der Waldboden wurde in einem neuen Fenster geöffnet. Danach eine 2. Ebene erstellt und auf dieser eine horizontale Auswahl gezogen. Dann wurde auf Ebene 2 eine Ebenenmaske hinzugefügt und mit dem Verlaufswerkzeug von “Schwarz nach Weiß” ein transparenter Verlauf erzeugt. Dieses Bild wurde auf die Postkarte gezogen und eingepasst.

Horizontaler transparenter Verlauf

Im letzten Schritt wurde noch das Wappen der Gemeinde eingefügt und die Polaroids angeordnet.

-Postkarte 2-  Fremdansicht-

Dabei ging ich gleich wie in der 1. Postkarte vor. Ich generierte einen Hintergrund in den gleichen Maßen, fügte das Hintergrundbild mit einer neuen Ebene hinzu. Danach schnitt ich auf 2 weiteren Bildern Fasaden von zerfallenen Häußern auf der Hauptstraße aus und passte diese auf dem Hintergrundbild ein.

Fassadenausschnitt mit Polygon-Lasso-Werkzeug

Danach entstand auf einer 3. Ebene eine rechteckige Auswahl. Diese stellte ich auf 50%ige transparenz ein. Auf diese rechteckige halbtransparenten Fläche legte ich ein Textfeld für  “Weidenthal – an der B39″ an. Dazu fügte ich daneben das Wappen der Gemeinde.

Die Polaroids mit Kirche und Bahnhof wurden wie bei der 1. Postkarte in das bestehenden Hintergrund eingefügt.

Postkarte Fremdansicht

Ptr. Joel Aguirre will be leading another CPE (Clinical Practical Education) training for chaplaincy. It will be done in conjunction with Shepherd’s Oikos, Philippine baptist Theological Seminary, and CPSP. Contact us if you have any questions. The initial meeting for planning is December 2nd, 2009 at noon at PBTS.

Ce dossier vise à analyser les impacts économiques du programme du parti Québec-Solidaire. La première partie traitait de la santé et l’éducation, la seconde partie traite de la pauvreté, du travail, de la famille et de la culture.

- Lutte à la pauvreté:

Le parti Québec-Solidaire propose de hausser le salaire minimum au seuil de faible revenu (tel que défini par Statistiques Canada). Je ne mène pas une bataille contre le salaire minimum (il y a des problèmes beaucoup plus importants à régler dans notre société), mais bien qu’il soit basé sur une intention louable, les gens doivent être conscients de ses effets négatifs.

Le salaire minimum est un prix plancher imposé à une catégorie de travailleurs, et comme tout prix plancher supérieur au prix du marché, il crée des surplus (c’est la loi de l’offre et la demande, on ne peut rien y faire). Le salaire minimum diminue la compétitivité des entreprises qui ont alors un incitatif à déménager leur opérations dans un endroit où la main d’oeuvre est moins chère; la demande locale de travailleurs non-qualifiés est donc diminuée par le salaire minimum. L’offre quant à elle est augmentée par le salaire minimum, ce dernier assurant un revenu minimum  aux décrocheurs scolaires, facilitant ainsi ce choix. Le résultat net est un surplus, et sur le marché du travail, un surplus veut dire du chômage. Ainsi, les revenus supplémentaires que certains travailleurs gagneraient grâce à la hausse du salaire minimum proposée par le QS seraient en fait gagnés au détriment des chômeurs.

Quoi qu’il en soit, on ne peut nier qu’une hausse du salaire minimum aurait un effet négatif sur les profits des entreprises québécoises, et par conséquent sur les revenus d’impôt de l’État. Et cela n’est pas pris en compte dans le plan financier du QS, qui prend donc pour acquis que cela n’aura aucun impact.

D’autre part, le QS hausserait aussi les prestations d’aide-sociale de façon à ce qu’elles soient “suffisantes pour couvrir les besoins essentiels” (sans définir ce que cela signifie). Ils estiment le coût de cette mesure à $595 millions. Ils voudraient aussi construire 50,000 logements sociaux sur 5 ans (pourquoi 50,000?), mais cette proposition n’est pas chiffrée à leur budget. On comprend donc qu’ils comptent sur le privé pour le faire, mais ils ne spécifient pas comment ils vont subventionner ce projet. Par ailleurs, ils proposent d’augmenter le financement des organismes s’occupant des itinérants (non-chiffré dans le plan financier).

- Vacances, congés et travail:

Le QS veut imposer une hausse du nombre minimal de semaines de vacances (3 semaines après 1 an, 4 semaines après deux ans et 5 semaines après cinq ans). Ils voudraient aussi créer deux nouveaux congés ferriers. Ils mettraient en place une indemnité de liscenciement obligatoire et limiteraient la capacité des employeurs à exiger des heures supplémentaires. Évidemment, ils voudraient mettre en place un certain nombre de mesures visant à faciliter le syndicalisme et augmenter le pouvoir des syndicats.

Ces mesures feraient en sorte de réduire la productivité et la compétitivité des travailleurs Québécois et auraient un impact négatif sur l’économie québécoise. Ces mesures réduiraient aussi la flexibilité du marché du travail québécois. Le QS semble donc prêt à sacrifer une partie de notre niveau de vie en échange de ces avantages, mais il n’en comptabilise pas l’ensemble des coûts dans son plan financier. Le $550 millions indiqué dans son plan financier ne couvrivrait probablement que les fonctionnaires, mais le manque à gagner ne s’arrêterait pas là.

- Famille et culture:

Le QS voudrait élargir la couverture de l’assurance parentale, rendre universelles les allocations familiales, bonifier le supplément de revenu au travail, obliger les entreprises à offrir des horaires flexibles, créer 38,000 nouvelles places en CPE en milieu familial et faire en sorte que la Régie des Rentes reconnaisse comme un travail l’éducation des enfants par un parent qui reste à la maison. Dans son plan financier, la seule ligne qui fait référence à la famille indique un coût de $350 millions, en plus d’une somme de $265 millions pour les CPE, ce qui m’apparaît bien peu pour de telles demandes. De plus, certaines de ces demandes auront un effet négatif sur la productivité et la compétitivité de l’économie québécoise.

Au niveau culturel, le QS voudrait entre autres instaurer un filet social pour les artistes ainsi que des bourses pour les aider, et rendre l’accès aux musées gratuit le dimanche. Ils voudraient aussi relancer Télé-Québec et élargir son mandat. Ces demandes culturelles totalisent, toujours selon le plan financier du QS, $420 millions.

Donc, après seulement les deux premières parties de ce dossier sur le programme du parti Québec-Solidaire, nous en sommes déjà à une facture de près de $5 milliards pour financer toutes ces bonnes idées. De plus, le plan financier du QS ne tient pas compte de l’impact de la baisse de la productivité des travailleurs et de la compétitivité des entreprises sur les revenus de l’État. La partie 3 de ce dossier traiterat de justice, développement économique et environnement, alors que la partie 4 traitera de fiscalité et de finances. À suivre…

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Si vous me lisez de temps en temps ici ou sur Twitter, vous avez peut-être remarqué qu’en plus d’être marketer à temps plein, je suis papa de 3 merveilleux tout petits que j’adore.

Au cours des dernières semaines, vous avez peut-être vu cette publicité sociétale qui est parrainée par La Fondation Lucie et André Chagnon.

Mon coeur de papa est toujours très touché quand je la vois surtout que la petite fille me fait penser à ma propre fille!

Cette pub s’inscrit dans la toute première campagne publique de La Fondation Lucie et André Chagnon qui l’a baptisé  Bien grandir. Elle s’adresse aux parents d’enfants de moins de 5 ans. Si je vous en parle aujourd’hui, c’est parce qu’elle m’interpelle sous 2 volets qui me passionnent: en tant que jeune papa qui travaille de longues heures en marketing et, en tant que marketer qui désire s’investir de longues heures avec ses enfants.

En tant que jeune parent qui travaille de longues heures…

• C’est souvent quand on est jeune que l’on désire faire sa marque et se dépasser professionnellement;
• On le fait souvent en prenant les bouchées doubles au boulot;
• Or, c’est à peu près au même âge que l’on prend la belle décision de fonder une famille et d’avoir 1, 2 ou plusieurs petits monstres;
• C’est avec  l’arrivée du premier petit que  la quête perpétuelle du difficile équilibre entre le temps pour les enfants et le temps pour la job  se présente;
• C’est cliché et tous les jeunes parents l’ont entendu des dizaines de fois: 0 à 5 ans, ça passe comme un coup de vent;
• Or, comme beaucoup de spécialistes l’ont affirmé, tout se joue entre 0 et 5 ans;
• C’est à cet âge que le cerveau de notre enfant se prédispose à l’apprentissage, à la curiosité intellectuelle. Pour reprendre un autre cliché, il est littéralement comme un éponge;
• « Alors que le Québec se préoccupe au sujet des statistiques alarmantes du décrochage scolaire, il faut rappeler qu’une intervention précoce peut jouer un rôle déterminant sur l’intérêt et la capacité de l’enfant pour « l’accrocher » à l’école », soutient Germain Duclos, psychoéducateur et orthopédagogue.
• « Le cerveau d’un bébé à la naissance n’a que le quart de la grosseur de celui d’un adulte et il va tripler entre 0 et 3 ans pour atteindre 80 % de sa masse corporelle », explique Julie Brousseau, spécialiste de la petite enfance à la Fondation. « C’est à cette période que le potentiel d’apprentissage de l’enfant est le plus grand. Son cerveau est deux fois plus actif que celui d’un adulte. Dans les faits, il apprend à apprendre. Il faut nourrir directement le cerveau de l’enfant notamment par le toucher, le jeu et le langage. »

• Les meilleurs pour stimuler le cerveau des tout-petits, ce sont leurs parents: par leur folie, leur présence, leurs mises en scène, leurs chansons, leurs fous rires, leurs gestes, leurs histoires. Ces derniers sont les “idoles” de leurs enfants. Même la meilleure éducatrice ne rivalise pas avec le parent aux yeux d’un enfant;
• Encore faut-il que les parents en soient conscients et qu’ils fassent les choix de carrière leur permettant d’être présents pendant cette période unique et spéciale. Pas toujours facile…:-)

C’est pour ces raisons et bien d’autres reliées à mon rôle de papa que je trouve les initiaves de sensibilisation de la Fondation Chagnon tellement à propos. Collectivement, nous ne pouvons négliger ces années car elles représentent un investissement dans notre société de demain. Et, on ne petu malheureusement pas les rattraper. Cet investissement doit s’amorcer dès la petite enfance, pas seulement lors de l’entrée à l’école où le chemin est tracé par le Ministère de l’Éducation.

En tant que marketer qui désire s’investir de longues heures avec ses enfants

Si je vous parle ici sur ce blogue de marketing, c’est aussi parce que cette campagne utilise des moyens modernes et originaux pour en accroitre sa diffusion. Tel que décrit plus haut, j’avais vu les messages télé mais c’est un gentil courriel de la blogueuse Sophie Labelle qui m’a incité à vous parler de cette belle campagne. Le titre de son courriel était: Tu es papa? Tu es une vedette! J’ai trouvé cette approche personalisée fort intéressante et très originale. Je dois être honnête, malgré l’approche originale, c’est avant tout parce que la cause est importante à mes yeux si je vous en parle ici. Alors, voici en vrac quelques éléments de la stratégie 2.0 attachée à cette campagne de sensibilisation.

La Fondation a décidé de faire appel aux blogueuses et blogueurs  sachant que la plupart d’entre eux font partie du groupe cible : des papas et des mamans d’enfants de 5 ans et moins. De plus, les parents se réfèrent beaucoup à d’autres parents pour avoir des trucs et des conseils sur la vie de famille. Aussi, ils ont pris le pari  que de rejoindre la communauté des mamans blogueuses, qui est tissée très serrée, seraient une bonne idée.

La création de badges (ou widgets), telle que celle que je viens d’installer dans la colonne droite de mon blogue, est venue de l’idée de ne pas mettre trop de pression sur les blogueurs et de leur offrir le choix de montrer leur appui à la campagne sans nécessairement écrire un long billet. Moi, j’ai fait le choix d’en faire un billet mais j’aurais pu seulement faire paraître ce widget sur mon blogue.

La campagne Bien Grandir de la Fondation Lucie et André Chagnon s’échelonne sur 1 an et demi. Le site Internet biengrandir.com évoluera au fur et à mesure que la campagne se développera. Le volet blogueur s’effectue donc de façon “très soft”, sans de trop grandes contraintes de temps. On veut que les gens s’approprient le message, prennent le temps de s’informer, posent des questions, etc.

Le tout est jumelé à des démarches de relations de presse traditionnelles. Donc, on ne mise pas que que sur le web 2.0. Avouez par contre, que ca s’avère être un excellent complément aux relations publiques traditionnelles.

La grande majorité des parents est au courant de l’importance de stimuler tes enfants en bas âge. Toutefois, peu de parents savent que leurs gestes quotidiens ont aussi un impact majeur sur la réussite scolaire future de leurs enfants. Avec cette campagne, on veut que les parents sachent que c’est réellement dès la naissance jusqu’à 5 ans qu’ils permettront à leur enfant « d’apprendre à apprendre » et de se développer plus facilement à l’école. La Fondation souhaite revaloriser le rôle des parents, car, selon un récent sondage, près de 70 % des parents d’enfants de moins de 6 ans ne sentent pas que la société valorise le rôle parental…

La Fondation Lucie et André Chagnon a pour mission de contribuer au développement et à l’amélioration de la santé par la prévention de la pauvreté et de la maladie en agissant principalement auprès des enfants et de leurs parents.

En sensibilisant les parents au rôle crucial qu’ils jouent auprès des enfants de 0 à 5 ans, la Fondation compte les inciter à offrir aux tout-petits un environnement encore plus riche en expériences positives — sur tous les plans. Le résultat escompté : permettre aux jeunes enfants de développer leur plein potentiel et d’être bien préparés pour leur réussite éducative.

Cette campagne  se déploie en collaboration avec de nombreux partenaires et intervenants qui gravitent autour de la petite enfance. Merci à tous ceux qui y contribuent, de près ou de loin. C’est en travaillant de façon concertée que nous réussirons à améliorer la qualité de vie de nos enfants.

Investissons dans nos enfants!

Have you been thinking about the future of your firm, succession planning, and grooming the next generation to become leaders? If you missed this year’s conference, Buying, Selling, Merging, Advancing, Retiring: Planning for You and Your CPE Firm’s Future, you now have the opportunity to watch the video and hear the experts discuss the following topics:

Succession Planning Strategies: Buy, Sell, Merge, or Grow Independently – Which Will You Choose?

Succession Planning – The Time is Now for the Future of Your Firm

Finding Your Next Life – Cashing In On Your Wisdom

Selling/Retiring From Your Accounting Practice – What Should You Be Doing?

What the Future Holds – Personal Success Stories

To order for only $149, click here or call the CSCPA at (303) 773-2877, (800) 523-9082, and ask for the CPE department.

This video is not eligible for CPE credit.

Planlayout Eisenbahnausbesserungswerk Kaiserslautern

Die Aufgabe der zweiten Übung bestand darin, mithilfe des Programms Corel Draw ein Planlayout der Größe DinA1 zu erstellen. Folgende Plangrundlagen vom Bahnheim in Kaiserslautern standen uns zur Verfügung:

Stadtplanerisches Modell (Maßstab 1:5000)

Strukturkonzept (Maßstab 1:2500)

 Zuerst umrandeten wir die einzelnen Flächen um diese voneinander abzugrenzen und den jeweiligen Funktionen, die im stadtplanerischen Modell eingezeichnet sind, verschieden Farben zuzuordnen.

Kolorierung Stadtplanerisches Modell

 Anschließend bearbeiteten wir das Strukturkonzept auf die gleiche Weise. Hier übertrugen wir nach der Kolorierung zusätzlich die Geschosszahlen.

Kolorierung Strukturkonzept

Im letzten Schritt ordneten wir die beiden editierten Karten auf einem Plan der Größe DinA1 passend an und gestalteten das Layout. Hierbei erstellten wir zur Erklärung der Farben eine Legende und fügten Details (den Plankopf, den Nordpfeil, die Beschriftung usw.) hinzu.

Erstellung des Planlayouts

Planlayout

Erstellt von Matthias Wühl und Eva Becker

TU Kaiserslautern, CPE, im November 2009

Aξιωματικοί του Κέντρου Αντι-δράσης Ενάντια στον Εξτρεμισμό (CPE, νέο τμήμα ρωσικής πολιτικής αστυνομίας, που σχηματίστηκε τον Ιανουάριο του 2009), κατασκευάζουν κατηγορίες εναντίον μελών της ομάδας «Αυτόνομη Δράση» στην πόλη Ιζχέβσκ, πρωτεύουσα της Δημοκρατίας της Ουντμουρτίας.

Η Γκαλίνα Σούτοβα αντιμετωπίζει κατηγορίες σύμφωνα με το διάταγμα 207 του ρωσικού εγκληματικού κώδικα για «τρομοκρατική φάρσα». O Αντον Σομπόλεβ και ο Κιρίλ Σουμίκχιν είναι επίσης κατηγορούμενοι στην υπόθεση.

Οι μπάτσοι ισχυρίζονται ότι στις 4/11 γύρω στις 12.20 κάλεσαν σε αστυνομικό τμήμα και ισχυρίστηκαν ότι τοποθετήθηκε βόμβα στην Ιατρική Σχολή από συμμετέχοντες της ακρο-δεξιάς διαδήλωσης «Ρωσική Πορεία», και ότι η Γκαλίνα έκανε το τηλεφώνημα. Οι μπάτσοι ισχυρίζονται ότι αντι-φασίστες θέλησαν έτσι να σαμποτάρουν μια μεγάλη φασιστική εκδήλωση στην πόλη. Όλοι οι κατηγορούμενοι παρουσιάζουν άλλοθι: σύμφωνα με τις έρευνες, η φάρσα έγινε από δημόσιο τηλέφωνο κοντά στο καφέ «Turist», αλλά τη στιγμή του τηλεφωνήματος αυτοί ισχυρίζονται ότι ήταν σε απόσταση 2 χιλιομέτρων, στο κέντρο της πόλης.

Συνελήφθησαν τις επόμενες ώρες από μπάτσους του CPE. Η Γκαλίνα αρνήθηκε να κάνει τεστ αλήθειας. Οι μπάτσοι της απαγόρεψαν να καλέσει δικηγόρο, της πήραν το κινητό και τη φωτογράφησαν. Αυτή κατόπιν συμφώνησε να κάνει τεστ αλήθειας, με ασαφείς ερωτήσεις. Όταν της έδωσαν το τηλέφωνο πίσω, κάλεσε το Κέντρο Ανθρωπίνων Δικαιωμάτων στο Prikamsk. O Αντον βρισκόταν κι εκείνος υπό ανάκριση. Οι μπάτσοι του έδειξαν ένα βίντεο όπου απεικονίζονταν ένα ζευγάρι να παίρνει τηλέφωνο. Συνολικά η Γκαλίνα κρατήθηκε για 8 ώρες και ο Αντον για 9.

Στις 7/11 η Γκαλίνα ανακρίθηκε με δικηγόρο και της ανακοινώθηκε ότι τα αποτελέσματα του τεστ αλήθειας έδειξαν ότι αυτή έκανε το τηλεφώνημα-φάρσα.

Σύμφωνα με τους αντι-φασίστες και μέλη της Αυτόνομης Δράσης, αυτή η υπόθεση είναι άλλη μια εξέλιξη στην καμπάνια καταστολής ενάντια στους αντι-φασίστες και αναρχικούς του Ιζχέβσκ. Από τις αρχές του 2008 έγιναν συνεχείς συλλήψεις και παρακολουθήσεις. Πάνω από 100 άτομα έχουν συλληφθεί, 6 διώξεις έχουν γίνει, 4 προφυλακίστηκαν. Στις περισσότερες περιπτώσεις καταγγέλθηκαν ψυχολογικά βασανιστήρια. Ως κύριοι υπεύθυνοι καταγγέλλονται οι μπάτσοι Artyom Akhmetzyanov και Konstantin Polcherednikov Σε κάποιες υποθέσεις οι μάρτυρες κατηγορίας είναι νεοναζί που κατηγορούνται και οι ίδιοι για απόπειρες δολοφονίας, βαριές σωματικές βλάβες, βανδαλισμούς κ.ά).

Δημοσιεύτηκε από Αναρχικό Πυρήνα ΞΑΝΑ ΣΤΟΥΣ ΔΡΟΜΟΥΣ

CSCPA member Rod Goodrich knows who he is: a small town guy and a dedicated CPA. He strives to be an active member of his profession and the CSCPA. Since 1999, Ron has taken 548 hours of CPE with the CSCPA. He was also president of the Southeast Colorado chapter four times and always relished the opportunity to gather fellow CPAs for education and networking within the region.

Read the full interview with Ron in the December 2009 edition of Quick-Search (pdf).

Understand 2009’s tax law changes and major developments

The Worker, Homeownership, and Business Assistance Act (H.R. 3548) was signed by the President on November 6, 2009. The Act continues the $8,000 first-time home buyer tax credit through April 30, 2010, makes the credit available to higher income taxpayers, extends it to certain taxpayers who are not first-time home buyers, liberalizes the rules for certain military personnel, and makes several other changes to the credit, effective in 2009. The Act also allows taxpayers (regardless of the amount of gross receipts) with a loss in either 2008 or 2009 to carry back the net operating loss (NOL) for up to five years. Taxpayers with losses for both 2008 and 2009, generally, may only utilize the extended carry-back provision for one of the two years. In addition, the Act increases penalties for S corporations and partnerships that fail to file their tax returns and requires paid individual tax return preparers who expect to prepare more than 10 returns per year to file electronically.

Furthermore, there are approximately 60 income tax provisions that will expire on December 31, 2009, if Congress does not act. In addition, the estate tax is scheduled to be repealed for 2010 only. A bill extending some or all of the expiring income tax provisions, as well as legislation to prevent the repeal of the estate tax, is expected soon. Don will cover the provisions of this legislation.

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module SimpleLC3 (clock, reset, addr, din, dout, rd, complete);
 input clock;               // Global system clock
 input reset;               // Global system reset
 output [15:0] addr, din;   // Address and data-in lines for memory
 input [15:0] dout;         // Data-out lines from memory
 output rd;                 // Signal to indicate memory read or write
 input complete;            // Signal to indicate completion of read/write

wire F_Control, M_Control;
wire [1:0] W_Control;
wire [3:0] state;
wire [5:0] C_Control, E_Control;
wire [15:0] npc, pcout, aluout, dout, addr, DR_in;
wire [47:0] D_Data;
wire [2:0] sr1, sr2, dr;
wire [15:0] VSR1, VSR2;

RegFile R1 (VSR1, VSR2, sr1, sr2, dr, DR_in, state, clock, reset);
Controller C1 (clock, reset, state, C_Control, complete);
Execute E1 (E_Control, D_Data, aluout, pcout, npc);
Fetch F1 (clock, reset, state, addr, npc, rd, pcout, F_Control);
MemAccess M1 (state, M_Control, VSR2, pcout, addr, din, dout, rd);
Writeback W1 (W_Control, aluout, dout, pcout, npc, DR_in);
Decode D1 (VSR1, VSR2, clock, state, dout, C_Control, E_Control, M_Control, W_Control, F_Control, D_Data, DR_in, sr1, sr2, dr);
endmodule

module Controller(clock, reset, state, C_Control, complete);
 input clock, reset;         // system clock and reset
 output [3:0] state;        // system state
 input [5:0] C_Control;    // control from Decode module
 input complete;        // complete from memory

 reg [3:0] state;

always@ (posedge clock)
 if (reset) state = 4'b0001;
 else if (complete)  // use current state and C_Control to determine next state
 casex ({state, C_Control})
 10'b0001xxxxxx : state = 4'b0010;    // Fetch to Decode
 10'b0110xxxxxx : state = 4'b1001;    // Read Memory to Update Register File
 10'b1001xxxxxx : state = 4'b1010;    // Update Register File to Update PC
 10'b1010xxxxxx : state = 4'b0001; // Update PC to Fetch
 10'b0011xxxxxx : state = 4'b1001;    // Execute to Update Register File
 10'b1000xxxxxx : state = 4'b1010;    // Write Memory to Update PC
 10'b0111xxxxx0 : state = 4'b1000;    // Indirect Read to Write Memory
 10'b0111xxxxx1 : state = 4'b0110;    // Indirect Read to Read Memory
 10'b001000xxxx : state = 4'b0011;    // Decode to Execute
 10'b001001xxxx : state = 4'b0100;    // Decode to Compute Target PC
 10'b00101xxxxx : state = 4'b0101;    // Decode to Compute Memory Address
 10'b0100xx0xxx : state = 4'b1010;    // Compute Target PC to Update PC
 10'b0100xx1xxx : state = 4'b1001;    // Compute Target PC to Update Register File
 10'b0101xxx00x : state = 4'b0111;    // Compute Memory Address to Indirect Read
 10'b0101xxx01x : state = 4'b0110;    // Compute Memory Address to Read Memory
 10'b0101xxx10x : state = 4'b1000;    // Compute Memory Address to Write Memory
 10'b0101xxx11x : state = 4'b1001;    // Compute Memory Address to Update Register File      
 default : state = 4'b1111;    // Invalid state or C_Control
 endcase
endmodule

module Decode(VSR1, VSR2, clock, state, dout, C_Control, E_Control, 
 M_Control, W_Control, F_Control, D_Data, DR_in, sr1, sr2, dr);
 input [15:0] VSR1;       // Loopback from RegFile module
 input [15:0] VSR2;       // Loopback from RegFile module
 input clock;             // Global system clock
 input [3:0] state;       // System state from Controller
 input [15:0] dout;       // Data-out lines from memory
 input [15:0] DR_in;      // Data to be written to registerfile
 output M_Control;        // MemAccess control line
 output [1:0] W_Control;  // Writeback control lines
 output [5:0] C_Control;  // Controller control lines
 output [5:0] E_Control;  // Execute control lines
 output [47:0] D_Data;    // Data for Execute and MemAccess blocks
 output F_Control;        // Fetch control line
 output [2:0] sr1;       // Source Register 1 ID to RegFile
 output [2:0] sr2;       // Source Register 2 ID to RegFile
 output [2:0] dr;       // Destination Register ID to RegFile

reg [2:0] PSR, newpsr;
reg F_Control;
reg M_Control;
reg [1:0] W_Control;
reg [5:0] C_Control, E_Control;
reg [2:0] dr, sr1, sr2;
reg [15:0] IR;

assign D_Data [47:0] = {IR, VSR1, VSR2}; // Create D_Data wire output

always@ (posedge clock)
begin
 if (state == 4'b0010) IR = dout; // Decode
 if ((state == 4'b1001) && (IR[15:12] != 4'b0100) && (IR[15:12] != 4'b0000)) PSR = newpsr;
end // update PSR if state = Update RegFile and not a JSR, JSRR or BR

always@ (DR_in) // combinational logic used to create newpsr from high bit of DR_in
 begin
 if(DR_in[15])
 newpsr = 3'b100; // if negative
 else if(|DR_in)
 newpsr = 3'b001; //if positive
 else
 newpsr = 3'b010; // zero
 end

always@ (dout)    // determine the type of instruction being used
 case (dout[13:12])
 2'b01 : C_Control[5:4] = 2'b00; // Arithmetic Operation
 2'b00 : C_Control[5:4] = 2'b01; // GOTO Operation
 2'b10 : C_Control[5:4] = 2'b10; // Load Operation
 2'b11 : C_Control[5:4] = 2'b10; // Store Operation
 default : C_Control[5:4] = 2'b11; // Bad Opcode
endcase

always@ (IR or PSR)
begin
 case(IR[15:12])
 4'b0001: begin //ADD1 & ADD0 IR[5] = 1 = imm5
 E_Control = (IR[5]) ? 6'b001000 : 6'b000000;
 C_Control[3:0] = 4'b0000;
 W_Control = 2'b00; // Writeback = aluout
 F_Control = 1'b0;
 M_Control = 1'b0;
 dr  = IR[11:9];
 sr1 = IR[8:6];
 sr2 = IR[2:0];        
 end
 4'b0101: begin //AND1 & AND0 IR[5] = 1 = imm5
 E_Control = (IR[5]) ? 6'b011000 : 6'b010000;
 C_Control[3:0] = 4'b0000;
 W_Control = 2'b00; // Writeback = aluout
 F_Control = 1'b0;
 M_Control = 1'b0;
 dr  = IR[11:9];
 sr1 = IR[8:6];
 sr2 = IR[2:0];
 end
 4'b1001: begin //NOT
 C_Control[3:0] = 4'b0000;
 W_Control = 2'b00; // Writeback = aluout
 F_Control = 1'b0;
 E_Control = 6'b100000; // aluout = ~(VSR1)
 M_Control = 1'b0;
 dr  = IR[11:9];
 sr1 = IR[8:6];
 end
 4'b0000: begin //BR
 C_Control[3:0] = 4'b0000;
 W_Control = 2'b00; // Writeback = aluout
 F_Control = |(IR[11:9] & PSR);
 E_Control = 6'b000011; // pcout = npc + offset9
 M_Control = 1'b0;
 end
 4'b1100: begin //JMP & RET
 C_Control[3:0] = 4'b0000;
 W_Control = 2'b00; // Writeback = aluout
 F_Control = 1'b1; // Branch taken
 E_Control = 6'b000100; // pcout = VSR1 + offset6
 M_Control = 1'b0;
 sr1 = IR[8:6];
 end
 4'b0100: begin //JSR and JSRR
 E_Control = (IR[11]) ? 6'b000001 : 6'b000100;
 C_Control[3:0] = 4'b1000;
 W_Control = 2'b11;  // Writeback = npc
 F_Control = 1'b1; // Branch taken
 M_Control = 1'b0;
 dr = 3'b111; // store return address in R7
 sr1 = IR[8:6];
 end     
 4'b0010: begin //LD
 C_Control[3:0] = 4'b0010;
 W_Control = 2'b01; // Writeback = dout
 F_Control = 1'b0;
 E_Control = 6'b000011; // pcout = npc + offset9
 M_Control = 1'b0;
 dr = IR[11:9];
 end         
 4'b0110: begin //LDR
 C_Control[3:0] = 4'b0010;
 W_Control = 2'b01; // Writeback = dout
 F_Control = 1'b0;
 E_Control = 6'b000100; // pcout = VSR1 + offset6
 M_Control = 1'b0;
 dr = IR[11:9];
 sr1 = IR[8:6];
 end
 4'b1010: begin //LDI
 C_Control[3:0] = 4'b0001;
 W_Control = 2'b01; // Writeback = dout
 F_Control = 1'b0;
 E_Control = 6'b000011; // pcout = npc + offset9
 M_Control = 1'b1; // Indirect Mode
 dr = IR[11:9];
 end
 4'b1110: begin //LEA
 C_Control[3:0] = 4'b0110;
 W_Control = 2'b10; // Writeback = pcout
 F_Control = 1'b0;
 E_Control = 6'b000011; // pcout = npc + offset9
 M_Control = 1'b0;
 dr = IR[11:9];
 end
 4'b0011: begin //ST
 C_Control[3:0] = 4'b0100;
 W_Control = 2'b00; // Writeback = aluout
 F_Control = 1'b0;
 E_Control = 6'b000011; // pcout = npc + offset9
 M_Control = 1'b0;
 sr2 = IR[11:9];
 end
 4'b0111: begin //STR
 C_Control[3:0] = 4'b0100;
 W_Control = 2'b00; // Writeback = aluout
 F_Control = 1'b0;
 E_Control = 6'b000100; // pcout = VSR1 + offset6
 M_Control = 1'b0;
 sr1 = IR[8:6];
 sr2 = IR[11:9];
 end
 4'b1011: begin //STI
 C_Control[3:0] = 4'b0000;
 W_Control = 2'b00; // Writeback = aluout
 F_Control = 1'b0;
 E_Control = 6'b000011; // pcout = VSR1 + offset9
 M_Control = 1'b1;
 sr2  = IR[11:9];
 end
 default : begin // Bad Opcode
 E_Control = 6'b111111;
 C_Control[3:0] = 4'b1111;
 W_Control = 2'b11;
 F_Control = 1'b1;
 M_Control = 1'b1;
 sr1 = 3'b111;
 sr2 = 3'b111;
 dr = 3'b111;
 end
 endcase
end
endmodule

module Execute (E_Control, D_Data, aluout, pcout, npc);
 input [5:0] E_Control;         // control signals from Decode
 input [47:0] D_Data;             // data from Decode
 output [15:0] aluout;             // output of ALU
 output [15:0] pcout;                // output of address computation module
 input [15:0] npc;             // next PC from Fetch

 wire [15:0] IR, VSR1, VSR2, offset6, offset9, offset11, imm5;
 reg [15:0] aluout, pcout;

 assign IR = D_Data[47:32];
 assign VSR1 = D_Data[31:16];
 assign VSR2 = D_Data[15:0];
 assign imm5 = ({{11{IR[4]}}, IR[4:0]});     // sign extended 5 bit operand
 assign offset6 = ({{10{IR[5]}}, IR[5:0]});     // sign extended 6 bit offset
 assign offset9 = ({{7{IR[8]}}, IR[8:0]});     // sign extended 9 bit offset
 assign offset11 = ({{5{IR[10]}}, IR[10:0]});    // sign extended 11 bit offset

always@(E_Control or VSR1 or VSR2 or imm5)    // ALU Function
 casex (E_Control [5:3])
 3'b000: aluout = VSR1 + VSR2;    // ADD Mode 0
 3'b001: aluout = VSR1 + imm5;    // ADD Mode 1
 3'b010: aluout = VSR1 & VSR2;    // AND Mode 0
 3'b011: aluout = VSR1 & imm5;    // AND Mode 1
 3'b1xx: aluout = ~(VSR1);        // NOT
 endcase

always@(E_Control or npc or D_Data or VSR1 or offset11 or offset9 or offset6)    // Address Computer
 case (E_Control [2:0])
 3'b000: pcout = VSR1 + offset11;    // Register + offset
 3'b001: pcout = npc + offset11;    // Next PC + offset
 3'b010: pcout = VSR1 + offset9;
 3'b011: pcout = npc + offset9;
 3'b100: pcout = VSR1 + offset6;
 3'b101: pcout = npc + offset6;
 3'b110: pcout = VSR1;
 3'b111: pcout = npc;
 endcase
endmodule

module Fetch (clock, reset, state, addr, npc, rd, pcout, F_Control);
 input clock;            // system clock
 input reset;            // system reset
 input F_Control;        // signal from Decode, 1 means branch taken
 input [15:0] pcout;        // target address of control instructions
 input [3:0] state;        // system state from Controller
 output [15:0] addr, npc;    // current PC and next PC, i.e., pc+1
 output rd;            // memory read control signal

 wire [15:0] addr, node_A, node_B, node_C;
 reg [15:0] pc;

assign npc = pc+1;        // assures that npc is always pc+1
assign node_A = (F_Control) ? pcout : npc;
assign node_B = (state == 4'b1010) ? node_A : pc;
assign node_C = (reset) ? 16'h3000 : node_B;
assign addr = (state !=4'b0110 && state != 4'b1000 && state !=4'b0111) ? pc : 16'hzzzz;
assign rd = (state !=4'b0110 && state != 4'b1000 && state !=4'b0111) ? 1 : 1'bz;

always@(posedge clock)
 pc <= node_C;            // update pc on each rising clock edge
endmodule

module MemAccess (state, M_Control, VSR2, pcout, addr, din, dout, rd);
 input [3:0] state;       // System state from Controller
 input M_Control;         // Control signal indicating the source of memory address
 input [15:0] VSR2;       // Data for store operations
 input [15:0] pcout;      // Address for load/store operations
 output [15:0] addr;      // Address lines to memory
 output [15:0] din;       // Data-in lines to memory
 output rd;               // Signal to indicate memory read or write
 input [15:0] dout;       // Data-Out lines from Memory

 reg [15:0] addr, din;
 reg rd;

always@ (state or M_Control or VSR2 or pcout or dout)
 casex({state, M_Control})
 5'b01100 : begin  // Read Direct Data
 rd = 1'b1;
 addr = pcout; end
 5'b01101 : begin  // Read Indirect
 rd = 1'b1;
 addr = dout; end
 5'b10000 : begin  // Write Direct
 rd = 1'b0;
 din = VSR2;
 addr = pcout; end
 5'b10001 : begin  // Write Indirect
 rd = 1'b0;
 din = VSR2;
 addr = dout; end
 5'b0111x : begin  // Indirect Memory Read
 rd = 1'b1;
 addr = pcout; end
 default : begin  // set all outputs to high z
 rd = 1'bz;
 addr = 16'hzzzz;
 din = 16'hzzzz;
 end
 endcase
endmodule

module RegFile (VSR1, VSR2, sr1, sr2, dr, DR_in, state, clock, reset);
 output [15:0] VSR1;        // to Decode and Execute
 output [15:0] VSR2;        // to Decode and Execute
 input [2:0] sr1;        // from Decode
 input [2:0] sr2;        // from Decode
 input [2:0] dr;        // from Decode
 input [15:0] DR_in;        // from Memory
 input [3:0] state;        // from Controller
 input clock, reset;        // from Testbench

 reg [15:0] VSR1, VSR2;
 wire [15:0] R0, R1, R2, R3, R4, R5, R6, R7;
 reg [15:0] RegFile [0:7];

assign R0 = RegFile[0];        // Create wires that can be seen on SimVision
assign R1 = RegFile[1];
assign R2 = RegFile[2];
assign R3 = RegFile[3];
assign R4 = RegFile[4];
assign R5 = RegFile[5];
assign R6 = RegFile[6];
assign R7 = RegFile[7];

always@ (posedge clock)        // Set all Registers to 0
if (reset) begin
 RegFile[0] = 16'h0000;
 RegFile[1] = 16'h0000;
 RegFile[2] = 16'h0000;
 RegFile[3] = 16'h0000;
 RegFile[4] = 16'h0000;
 RegFile[5] = 16'h0000;
 RegFile[6] = 16'h0000;
 RegFile[7] = 16'h0000;
end
else if (state == 4'b1001) begin    // Update Register based on ID of dr
 case (dr[2:0]) //DR_in
 3'b000 : RegFile[0] = DR_in;
 3'b001 : RegFile[1] = DR_in;
 3'b010 : RegFile[2] = DR_in;
 3'b011 : RegFile[3] = DR_in;
 3'b100 : RegFile[4] = DR_in;
 3'b101 : RegFile[5] = DR_in;
 3'b110 : RegFile[6] = DR_in;
 3'b111 : RegFile[7] = DR_in;
 endcase
end

always@ (sr1 or sr2) begin
 case (sr1[2:0]) //VSR1
 3'b000 : VSR1 = RegFile[0];        // Set Variable Source Register 1
 3'b001 : VSR1 = RegFile[1];        // based on ID of sr1
 3'b010 : VSR1 = RegFile[2];
 3'b011 : VSR1 = RegFile[3];
 3'b100 : VSR1 = RegFile[4];
 3'b101 : VSR1 = RegFile[5];
 3'b110 : VSR1 = RegFile[6];
 3'b111 : VSR1 = RegFile[7];
 default : VSR1 = 16'h0000;
 endcase

 case (sr2[2:0]) //VSR2
 3'b000 : VSR2 = RegFile[0];        // Set Variable Source Register 2
 3'b001 : VSR2 = RegFile[1];        // based on ID of sr2
 3'b010 : VSR2 = RegFile[2];
 3'b011 : VSR2 = RegFile[3];
 3'b100 : VSR2 = RegFile[4];
 3'b101 : VSR2 = RegFile[5];
 3'b110 : VSR2 = RegFile[6];
 3'b111 : VSR2 = RegFile[7];
 default : VSR2 = 16'h0000;
 endcase
end
endmodule

module Writeback (W_Control, aluout, dout, pcout, npc, DR_in);
 input [15:0] aluout, dout, pcout, npc;      // Possible data to store
 input [1:0] W_Control;               // Control signal to choose what will be written
 output [15:0] DR_in;                   // Data that will be stored in the registerfile

 reg [15:0] DR_in;

 always @( W_Control or aluout or dout or pcout or npc )
 case(W_Control)
 2'b00 : DR_in = aluout;
 2'b01 : DR_in = dout;
 2'b10 : DR_in = pcout;
 2'b11 : DR_in = npc;
 default : DR_in = 16'hFFFF;
 endcase
endmodule

A la MBC, on cultive le mauvais goût. Vous me répondrez, « les goûts et les couleurs, ça ne se discute pas. » Vous n’avez pas tort. Mais admettez qu’à la Rue Pasteur, on pousse le bouchon du mauvais goût un peu trop loin. J’en veux pour preuve le nouvel habillage d’antenne de notre illustre télévision publique. Notamment les nouveaux génériques des journaux télévisés et des coupures pub. Ce sont des monuments du kitsch !

J’ai remarqué depuis longtemps qu’à la MBC, on aime faire péter la palette graphique. CNN, BBC, France 24 ou I Tele, font dans la sobriété. Mais pas de cela à la MBC. Quand les grandes chaînes internationales font dans les codes couleur basiques (2 à trois couleurs maxi), la télé nationale se la joue arc-en-ciel à fond. Du coup elle nous pond ça :

Un générique de JT surchargé. On dirait que les graphistes se sont fait un point d’honneur de caser dans ces génériques les millions de couleurs que peut générer leur palette graphique. Nous voici avec une belle illustration de notre bon vieux dicton « zaco fine gagn razoir ! » Sans doute très bien outillé, les graphistes de la MBC nous ont malgré tout concocté, pour l’énième fois, un générique à vomir !

Passons à la pub ! Avez vous seulement regardé la séquence de lancement des plages pub ? Celle où l’on voit une camionnette arpentant une petite route, pendant qu’un panneau de pub affiche le logo de la MBC ? Je ne sais pas pour vous. Mais moi ça m’a transporté droit au début des années 90. Quand l’animation 3D à la télé en était à ses balbutiements !

J’ai des amis parmi les graphistes de la MBC. Les gars, si vous passez par là…faites un effort la prochaine fois. Car vos « œuvres » sont d’une laideur affligeante. Avec leurs animations 3D surfaites et la diarrhée de couleurs !

Mais bon, je m’en prends aux exécutants. En effet, ces génériques ont bien été approuvés par un ou des grands manitous de la MBC. Alors, je pense que la palme du mauvais goût doit leur revenir de plein droit. Car après, tout, c’est avec leur aval et bénédiction qu’on nous sert ce vomi télévisuel.

En parlant de vomi télévisuel. Ce soir, la MBC nous a gratifié d’un grand moment de télévision. Ainsi, j’ai appris que la Voice of Hindu a fait une conférence de presse durant laquelle elle s’est notamment opposée à la réforme du Certificate of Primary Education. Allons donc!? Désormais, c’est une bande d’intégristes qui va nous faire des leçons de pédagogie et d’éducation ??? Quel sera donc le prochain épisode à la MBC? Le Mouvement Mauricien Kreol Authentique annonçant durant une conférence de presse que la Banque de Maurice doit revoir les taux d’intérêts à la hausse ???

J’ai une requête à faire à tous ceux qui ont cessé de regarder la télé nationale. S’il vous plait, zappez quand même de temps en temps sur le service public. Vous croyez que le MBC s’est déjà perdue dans les confins de la médiocrité ? Continuez à regarder ! Car MBC c’est comme Star Trek, (where no one has gone before) ils repoussent les limites. Et ne cessent de découvrir des contrées inexplorées de la médiocrité. Décidément, Mauritius (Broadcasting Corporation) c’est de la médiocrité !

Take note that the following guide is to improve signal quality received. It doesn’t mean that if you are not able to obtain the recommended numbers, you are not able to surf the internet normally.

1. Please ensure that you’re connecting to the modem directly (no router or switch in between the modem and your computer).

2. Access this URL: 10.1.1.254 (*) with an internet browser.

3. You’ll be expecting to see this page:

4. Log in with username: admin and password: admin123 (*).

5. After you’ve logged in, the first page you should see would be this (**):

6. The readings that you’ll be observing, would be in the Physical Status box.

7. You’d be repositioning the modem until you see RSSI above -80, CINR above 15 and TX Power under 15 (TX Power fluctuating is normal but it should be averaging under 15).

8. I’d suggest that you try repositioning the modem at different locations in your house/office although you’re already meeting the guideline in step 7, because you could get even better signal.

(*) default
(**) slight difference between DS300 and DV230

Read the full text of the feature-length article about CAAT in Government Technology!

From the article:

Consider this: The Rand Corp., a nonprofit research organization, reported in a 2008 document, U.S. Competitiveness in Science and Technology, that the European Union awarded 41,000 science and engineering doctorates in 2002 compared to America’s 27,000. In the paper, Richard Freeman, a research associate with the National Bureau of Economic Research, forecast that by 2010 Europe will produce twice as many doctorates in the field as the United States, and China will produce about 25 percent more than the U.S.

But an innovative endeavor in Chicago could become an example of how to improve America’s standing. On Sept. 8, 2009, the Chicago Academy of Advanced Technology (CAAT) opened its doors. The academy is the result of an effort — led by Mayor Richard M. Daley and CIO Hardik Bhatt — to fill the need for skilled IT workers and tech-savvy executives at Chicago companies and within city government.

Its a research paper on the Course study for Forensic Accounting at University of St Thomas, Houston,  from Journal of College Teaching & Learning – September 2007 Volume 4, Number 9, written by Vinita Ramaswamy.

RAPID CHANGES IN THE ACCOUNTING PROFESSION

The landscape of business has changed dramatically, and has taken the accountants along at warp speed.
First, the ability to automate many business functions has greatly streamlined operations in organizations across all industry lines, freeing accountants from the day-to –day tasks of debiting and crediting. Second, with the advent of the Internet, the accountants’ financial statements have been sidelined by numerous reports provided by management, analysts, mutual funds and scores of other players on the World Wide Web. Third, as the demands of a global economy accelerate, the accountants have to deal with international markets, their accounting rules and currencies, as well with financial derivatives, divestitures, spinoffs, tracking stocks and the many deals that occur in the financial marketplace. The accountant has had to develop an entire new set of skills to deal with this changing environment.

And then came

ENRON !

WORLDCOM !

GLOBAL CROSSING !

TYCO !

XEROX !

ADELPHIA !

These are just a few names on the Wall Street List of Infamy – companies that manipulated accounting rules to boost their earnings in a stock market gone wild. The year 2002 has gone down in the annals of accounting history as the Year Of Truth, when companies disclosed billions of dollars of financial fraud. The GAO reports that almost 10% of companies registered with the SEC issued earnings restatements between the years 1997 and 2002. The stock market went into a downward spiral as investors lost confidence in corporate governance and in the reported financial statements. The FASB and the SEC scrambled to find solutions to the problem of such ubiquitous financial fraud. Even the Congress stepped in with its Bill to regulate corporate accounting and managerial responsibility.

If such widespread fraud occurs with comparative infrequency in the long history of American accounting, let us get into the quieter waters of small business, banking, insurance, personal finance and vendor contracts. Fraud is as prevalent here in the day-to-day business as it seems to be in the corporate world. Some statistics quote a loss of $ 900 billion annually from fraud and embezzlement. The average company loses $9 per day due to  theft and pilferage. Companies routinely find themselves in court these days for everything from vendor fraud to employee embezzlement.In this environment of fraud and suspicion, there is great demand – even a clamor for a new kind of accountant: the forensic accountant. Part Sherlock Holmes, part financial wizard, these accountants investigate and interpret financial statements and testify in court. The expert witness testimony of the forensic accountant has forced businesses to restructure, and millions of dollars to be paid in damages; people have on occasion even gone to jail.

The practical and in-depth analysis that a forensic accountant brings to a case helps to uncover underlying problems in
a business.

A BRIEF HISTORY OF FORENSIC ACCOUNTING

Forensic accountants have been around for nearly 200 years. The earliest reference was found in 1824 in an
accountant’s advertising circular in Glasgow, Scotland. These special accountants gave testimony in court and in
arbitration proceedings. Interest in forensic accounting spread through the United States and England early in the
twentieth century. One of the first institutions to use the services of such investigative accountants was the IRS. The
story of Al Capone the famous mobster being caught on a tax evasion scheme is well-known. The FBI decided to use
forensic accountants and employed nearly 500 such agents during World War II. As a profession, forensic accounting
continued to grow during the latter half of the century, as GAAP and tax laws became widespread and mandatory.

The following are a few major milestones in forensic accounting:
•         1942: Maurice E. Peloubet published “Forensic Accounting: It’s place in today’s economy.”
•         1982: Francis C. Dykman wrote “Forensic Accounting: The Accountant as an Expert Witness.”
•         1986: The AICPA issued Practice Aid # 7, outlining six areas of litigation services – damages, antitrust
analysis, accounting, valuation, general consulting and analyses.
•         1988: Association of Certified Fraud Examiners established
•         1988: A new genre of detective novels where the forensic accountant was the star.
•         1992: The American College of Forensic Examiners was founded.
•         1997: The American Board of Forensic Accountants was founded
•         2000: The Journal of Forensic Accounting, Auditing, Fraud and Taxation was founded.

Forensic accounting is hardly a new field, but in recent years, banks, insurance companies and even police
agencies have increased the use of these experts. A study conducted by Kessler International ( a forensic accounting
and investigative firm) showed that there is a growing need for experienced forensic accountants. ABCnews.com
reports that industry insiders expect more companies to use forensic accountants as preventative measures as the
demand for trustworthy financial statements increases in the wake of the recent accounting scandals. Todd Avery,
president of the risk consulting firm, Kroll Worldwide, says that many executives are paying greater attention to
business controls and fraud prevention today than they were doing a few years ago. US News and World Report
recently named “Forensic Accountant” as one of the most secure career tracks over the next few years – the profession
made the “Twenty Hot Job Tracks” list.

Why is forensic accounting so popular now? According to some experts, this increased interest is because of
the struggling stock market and lack of investor confidence which has forced many organizations to take a long, hard
look at their financial statements. A sluggish economy with its attendant problems might also be an incentive to
commit fraudulent acts, thus requiring the services of an expert. The increase in white collar crime and the difficulties
faced by law enforcement agencies in uncovering fraud have also contributed to the growth of the profession. Many
accounting firms believe that the market is sufficiently large to support an independent unit devoted strictly to forensic
accounting. Whatever the reasoning may be, more and more forensic accountants are being called upon to use their
investigative skills to seek out irregularities in their companies’ financial statements.

WHAT IS FORENSIC ACCOUNTING?

Forensic accounting has been defined as “accounting analysis that can uncover possible fraud, that is suitable
for presentation in court. Such analysis will from the basis for discussion, debate and dispute resolution.” A forensic
accountant uses his knowledge of accounting, law, investigative auditing and criminology to uncover fraud, find
evidence and present such evidence in court if required to.

According to Dr. Larry Crumbley, a forensic accountant can be used in any of the following areas:

•        Shareholder/partnership disputes
•        Personal injury claims/accidents
•        Business interruption/insurance claims
•        Employee fraud
•        Divorce/bankruptcy
•        Professional negligence
•        Financial statement fraud
•        Retained by lawyers, law enforcement, banks and companies

Apart from knowledge of accounting, law and criminology, a forensic accountant also needs to be familiar
with corporate financial planning and management. He also needs to have computer skills, good communication and

interview skills.

The Role Of The Auditor

Fraud is no longer something that internal or external auditors can guard against with their periodic audits. A
new category of accountants is needed to examine the books of a company specifically for fraud. The auditing
profession has taken the position that it is not the responsibility of the external auditor to detect fraud. In its Statement
of Auditing Standards (SAS), the AICPA states the following: “the ordinary examination directed to the expression of
an opinion on financial statements is not primarily or specifically designed, and cannot be relied upon to disclose
defalcations and other similar irregularities….(or) deliberate misrepresentation by management.” At the beginning of
any assignment, however, the auditor should assess the possibility of material misstatements that could exist due to
unintentional errors or fraudulent irregularities. Based on the initial assessment, the auditor should design an audit
that provides reasonable assurance of detecting material errors and irregularities.
In response to current demand for greater corporate governance, the AICPA issued SAS 99 in 2002:
Consideration of Fraud in a Financial Statement Audit.

The new regulation encouraged auditors to:
•        Discuss all possibilities of fraud that could take place within an organization so that an appropriate audit program could be designed
•        Discuss with management and employees about the risk of fraud within the organization
•        Design unpredictable fraud tests so that the surprise element could aid in uncovering fraud
•        Pay special attention to any management override of the existing internal control system.

In “Forensic Accounting to the Forefront” by Wolosky, one of the investigative accountants talks about a
significant difference between auditing and forensic accounting. The most important concern in auditing is
materiality. However in investigative accounting, one small transaction that looks suspicious could be the thread that
unravels a big accounting fraud.

An internal audit is the audit performed by an employee mainly to determine whether prescribed operating
procedures are being followed. While doing this, many frauds can be discovered by internal auditors. But
management has significant influence over an internal auditor’s commitment to detect fraud. By limiting available
resources or the scope of the audit, top management can effectively conceal fraud. Therefore, the external fraud
auditor has a key role to play in uncovering fraud and presenting evidence.

he terms “fraud examination” and “forensic accounting” are often used interchangeably, but they refer to
different, but overlapping concepts. Forensic accounting is generally fraud examination done for litigation purposes.

TEACHING FORENSIC ACCOUNTING

Given the pervasiveness of fraud and the necessity of special skills in order to uncover such fraud, it becomes important to train forensic accountants – and colleges and universities have an important role to play. There are a number of universities and colleges offering a course in forensic accounting. Some universities, like the University of Toronto, offer a diploma in forensic accounting. The Association of Certified Fraud Examiners is actively encouraging universities to offer such courses by offering sample syllabi, videos and other material. Many universities report healthy enrolment in such classes.

Not all forensic accounting courses are taught in the same way. There are many approaches to teaching this
very new course, some of which are as follows:

•         A general course on all types of fraud perpetrated in all walks of life, including identity theft, telemarketing fraud, investment scams etc.
•         A course specifically looking at fraud against organizations perpetrated by employees, vendors and customers
•         A course specifically targeted at discovering financial statement fraud
•         A fraud auditing and investigation course, looking at internal and external audit procedures
•         A course dealing with gathering evidence of fraud, including testimonial, documentary, and surveillance evidence
•         A course specifically targeted toward presenting evidence in court.

There is, of course, a lot of information overlap between these courses and their common focus is identifying
and proving fraud. A sample syllabus for a general course in fraud would cover the following topics:

Defining Fraud

Albrecht (2003) defines fraud as a representation about a material fact which is false and intentionally or
recklessly so, which is believed and acted upon by the victim, to the victim’s damage.

Fraud can be classified into these categories:
•         Employee fraud: fraud committed by an employee against an organization
•         Management fraud: fraud committed by management using financial statements to defraud stockholders, lenders and others who rely on those statements.
•         Investment scams: fraud committed by individuals to trick their victims into investing their money in scams and false investments
•         Vendor fraud: fraud committed by vendors by overcharging or falsely charging a company
•         Customer fraud: fraud committed by customers that trick organizations into giving them something that they should not have.
•         Identity theft: fraud committed by individuals who steal personal information from a victim and then go on to purchase goods or services using this information
•         E-commerce fraud: fraud committed using the Internet and electronic transactions

Why Do People Commit Fraud?

Like any other crime, fraud can be analyzed using the three elements of motive, means and opportunity.
•         Motives: Why do people commit fraud? Fraud is usually committed to benefit oneself or benefit an
organization. Personal reasons could include financial pressures, gambling or drugs, and work related
pressures where an employee feels overworked and underpaid and unrecognized. For an organization,
financial statement fraud is usually for obtaining cheap capital or for increasing stock value and therefore the
value of stock options to management.

•     Means: Like a smoking gun, fraud can be committed using computers, telephones, the Internet, annual
reports, bank accounts, and things as simple as a cash register.

•     Opportunity: Within an organization, lack of adequate internal controls provides a prime opportunity for
fraud. Lack of audit trails and failure to punish the perpetrators also send signals encouraging fraud. In other
cases, lack of access to important information, and ignorance and apathy can breed fraud.

The Best Way To Control Fraud – Prevention

Fraud, as we have said before, is extremely expensive, and the best way to minimize this fraud is to take
measures to prevent fraud from occurring. This can be done in two ways:

•         Creating the right environment in an organization by making the right hiring choices, and disseminating a
well-understood code of conduct
•         Eliminating opportunities for fraud by installing a good system of internal controls, with physical control of
assets, proper authorizations, segregation of duties and proper documentation.
Such proactive fraud management can help the organization spot red flags and detect instances of fraud early.
However, in spite of all good intentions, fraud does occur – and the forensic accountant is then called into the picture.

Red Flags Of Fraud

Fraud is not an openly visible crime. It can be detected only through “red flags” that indicate that ethics and
honesty have been compromised within the company. Such red flags can be from the accounting system, lack of
segregation of duties and other crucial internal control features, lack of integrity in top management behavior, unusual
or extravagant behavior on part of employees, and numerous complaints or hotline tips. All these are indicators that
fraud may exist – not necessarily proof of fraud.

Fraud Investigation And Evidence

The fraud investigation process begins with a predication – circumstances under which a reasonable,
professionally trained expert could believe that fraud is taking place. Once there are such indications of fraud, the
investigator develops a hypothesis and looks for evidence to prove the hypothesis. Such evidence can come from
documents, interviews, observation and other physical clues like fingerprints. Based on the evidence acquired, the
initial hypothesis can be proved or revised.

Forensic Accountants In Court

In court, the forensic accountant can be an expert witness, a consultant, or play other roles such as trier of
fact, special master, court-appointed expert, referee, arbitrator, or mediator. A key piece of evidence is the report of
the forensic accountant. The fraud report should not be accusatory nor conclusive as to guilt. It is critical to ensure
that the tone of the report is not inflammatory or prejudicial. The fraud trial can be a civil or a criminal trial. In either
case, the role of the forensic accountant is to study relevant materials documents, and the authoritative literature
relating to the case on hand. Direct and cross examination questions will be asked, and the forensic accountant has the
responsibility to answer these questions clearly and concisely.

Other topics covered in a forensic accountant’s class can include a detailed analysis of evidentiary types,
embezzlement and other internal frauds, money laundering and external frauds, computer evidence and
cybercriminals.

TEXTBOOKS AVAILABLE

While forensic accounting is fairly new in the academic area, there are a variety of books available. Some of
the books are comprehensive, while others deal with specific topics. Here are some of the books available (topics
covered by the books are in italics):

•        Fraud Examination by W. Steve Albrecht, Wiley – Comprehensive coverage of all types of fraud
•        Forensic and Investigative Accounting by Larry Crumbley, CCH – Comprehensive coverage, with Instructor Manual and Test Bank
•        Principles of Fraud Examination by Joseph Wells, Wiley – New textbook with comprehensive coverage of various fraud schemes.
•        Forensic Accounting by Hopwood et. al., McGraw Hill – Comprehensive coverage, with Instructor Manual and Test Bank
•        Fraud Auditing and Forensic Accounting by G.Jack Bologna and Robert J. Lindquist, Wiley – Fraud against organizations, mainly by employees and vendors
•        Business Fraud: Know It and Prevent It by James Blanco, Humanomics Publishing – Fraud against businesses
•        Occupational Fraud and Abuse by Joseph T. Wells, Obsidian Publishing – Asset Misappropriation and Financial Statement Fraud
•        Fraud 101: Techniques and Strategies by Howard Davia, Wiley – General coverage of all types of fraud
•        Financial Investigation and Forensic Accounting by George Manning, CRC Press – Fraud auditing and investigative techniques within an organization

Other similar books are also available, although many of them are not set up as text books with end of the chapter questions and cases.

USEFUL WEBSITES

A search on key words like “Forensic Accounting”, “Fraud Examination”, “Fraud Investigation”, “Fraud
Auditing” and other similar terms yield a number of websites with useful information, articles and investigative
techniques. Here is a sampling of some of the most relevant websites:

•        The official website of the Association of Certified Fraud Examiners provides a wealth of information about fraud resources and links to other websites
•        The official website of the American College of Forensic Examiners : acfe.com – provides information about forensic accounting
•        www.forensicaccounting.com has a comprehensive definition of forensic accounting and the work involved during forensic accounting engagements
•        bus.lsu.edu/accounting/faculty/lcrumbley/forensic.html – website of Dr. Larry Crumbley, one of the pioneers in forensic accounting
•        myacademiconlyhomepage.com/Accounting_Forensic.html – provides links to many forensic websites

•        aicpa.org/antifraud – the AICPA’s website dealing with fraud, especially financial statement fraud
•        fraud.org, ckfraud.org, crimesandclues.com – websites that provide information about the various types of frauds and investigative techniques.

ADDING A FEW “EXTRAS”:

The term “forensic” conjures up images of exciting discoveries and crime detection especially after the
numerous TV shows based on the subject. In real life, forensic accounting is a patient examination of boxes of
documents and computer files, careful interviews and study of statements, and a slow build up of evidence, piece by
piece. While real life takes up a lot of leg work, forensic accounting classes can be turned into something more
exciting, involving students as more than passive listeners.

Here are some of the ideas that have been used in classes:

•         Setting up “mock trials” at the end of class where students present evidence and “try” a case in forensic accounting
•         Reading novels in forensic accounting – Dr. Larry Crumbley has written more than a dozen novels involving intrepid forensic accounting detectives
•         Role playing, taking on the perspectives of management, the auditor, the fraud perpetrator and the forensic accountant
•         Writing a short story involving fraud and presenting it in class.
•         Trying out different interview techniques on each other/watching TV interviews and analyzing them

•         Handwriting analysis/analysis of questioned documents
•         Watching videos – the Association of Certified Fraud Examiners has a number of really good videos to purchase
•         Guest speakers from accounting firms, the FBI, IRS and other agencies that investigate crime Litigation support and the intricacies of deposition testimony, direct testimony and cross examination during trials are important to any course in forensic accounting and getting in guest speakers who have experience in these areas adds enormous value.

QUALITIES AND QUALIFICATIONS OF A FORENSIC ACCOUNTANT

A forensic accountant must be part detective and part accountant while analyzing, investigating, testing and
examining evidence in order to present expert testimony on the occurrence of fraud. This requires knowledge of
financial and managerial accounting, corporate financial management, advanced computer skills, a good knowledge of
the legal environment, and strong communication skills. A naturally suspicious state of mind also helps the forensic
accounting during the task of uncovering fraud. Crumbley et. al. (2003) outline a number of courses and knowledge
content areas that would be necessary for a comprehensive program in Forensic Accounting:

•         Basic foundational courses in Accounting and Finance for a solid understanding of financial statements and the markets in which they operate
•         Financial Statement Analysis – for the ability to critically analyze financial statements and their related ratios
•         Taxation and Business Law – for a thorough understanding of the legal elements of fraud
•         Securities Law and Corporate Governance – for an indepth coverage of the specific regulations affecting companies and their behavior
•         Information Systems – covering computer essentials and the flow of funds and information through the electronic media
•         Business Valuation – the often complex methods of finding hidden assets and the correct value of a business are useful tools for the forensic accountant
•         Criminology – for the many aspects of criminal law and procedure
•         Psychology – for an understanding of human behavior that leads to fraud
•         Business ethics – general ethics and specific codes that cover many professionals working in the field of finance and accounting
•         Business Communication – for clear report writing and oral communication skills that are crucial for conducting interviews and expert testimony in court.

HOW DOES ONE BECOME A FORENSIC ACCOUNTANT?

•         One of the most popular certifications available is the CFE or the Certified Fraud Examiner. This is an examination offered by the Association of Certified Fraud Examiners. It consists of four parts: financial transactions, investigation, legal elements, and criminology.
•         The American College of Forensic Examiners offers the “Certified Forensic Accountant” or the CrFA. This program qualifies the accountant in the areas of Fraud and Expert Testimony.
•         The Certified Insolvency and Reorganization Accountant (CIRA) qualifies an accountant in the areas of insolvency and reorganizational accounting.
•         The Association of Certified Fraud Specialists offers the Certified Fraud Specialist Certification
•         Other resources include the Forensic Accounting Society of North America, the National Association of Certified Valuation Analysts and National Litigation Support Services Association.

CONCLUSION

Forensic accountants are currently in great demand, with the public need for honesty, fairness and transparency in reporting increasing exponentially. These forensic accountants need accounting, finance, law, investigative and research skills to identify, interpret, communicate and prevent fraud.

As more and more companies look for forensic accountants, and professional organizations offer certifications in the area, it is becoming evident
that the forensic accountant has a skill set that is very different from an auditor or a financial accountant. Universities must therefore be prepared to train such accountants to meet future needs of the profession.

REFERENCES

1.        ABCnews.com, Forensic Accounting is a Hot Job April 2002
2.        American Institute of Certified Public Accountants, SAS 99: Considerations of Fraud in a Financial
Statement Audit, 2002
Association of Certified Fraud Examiners, www.acfe.com
3.
4.        Association of Certified Fraud Examiners, Report to the Nation on Occupational Fraud and Abuse,
www.acfe.com, 2006
5.        Financial Restatements, General Accounting Office Report, 2002
6.        Forensic and Investigative Accounting by Crumbley, Heitger, Smith; CCH Publishing, 2003
7.        Fraud Examination, by Albrecht, W. S., Publisher: Thomson SouthWestern
8.        Kessler International Study Revealed That Forensic Accountants Needed as Economy Worsens. Press release, 2002
9.        USA Today, Twenty Hot Job Tracks, 2002 Survey
10.       Wolosky, H.W., Forensic Accountants to the Forefront, WebCPA, February 2004

]]> http://highroadnetwork.org/2009/10/29/microsoft-delegation-visits-caat-for-principal-for-a-day-event/ Thu, 29 Oct 2009 20:24:11 +0000 The Bridge http://highroadnetwork.org/2009/10/29/microsoft-delegation-visits-caat-for-principal-for-a-day-event/

On Thursday morning, a group of six Microsoft employees paid a visit to CAAT in honor of the Principal for a Day event. Following a light breakfast with a small group of students, the delegation joined the rest of the school for an assembly encouraging students to pursue career opportunities in technology.

After the assembly, each Microsoft representative visited a classroom to speak about their careers and answer questions. The students heard from Shelley Stern Grach, Community Affairs Director; Mary Monroy-Spampinato, Community and Operations Manager; Staci Trackey-Meagher, Enterprise General Manager; Colleen Healey, Financial Services General Manager; George Taylor, Enterprise Sales Manager; and Adam Hecktman, Microsoft Technology Center Director.

Photo gallery coming soon!

-Einstellen und Eröffnen eines Blogs-

Im Vorfeld muss erwähnt werden, dass dies mein erster Blog ist, den ich erstellt habe und ganz laienhaft und unbefangen an dieses Erstellen heran gegangen bin.

Zunächst war die Frage zu klären, welches Blog-System bzw. welche Plattform verwendet werden sollte. Die Auswahl als Amateur trifft man oftmals aus ganz einfachen Gründen; wie ansprechend wirkt die erste Seite des Blogsystems; wie übersichtlich empfindet man den Seitenaufbau. Meine Entscheidung fiel auf „wordpress.com“.

Benutzername, Passwort, E-Mail-Adresse, Blog-Name, wie bei Communities anzugeben fällt nicht schwer, die E-Mail mit dem Aktivierungslink kam prompt. drauf klicken, Anmelden, fertig!

Dort angemeldet wurde man allerdings von einer unübersichtlichen Seite, halb in englischer Sprache, halb auf deutscher Sprache förmlich erschlagen. Zu viele Wörter, die ich zuvor noch nie gehört oder gelesen hatte vielen mir ins Auge.

Zunächst schrieb ich dann meinen ersten Artikel „Über mich“. Das Schreibfeld ist übersichtlich. Die Formatzeile angelehnt an MS-Word. Das veröffentlichen war kein Problem. Ein großer Button „Veröffentlichen“ weist einem den Weg und auf „Vorschau“ konnte man gleich seinen Artikel auf der eigenen Blog-Seite bewundern.

Sehr hilfreich ist dabei die automatische Speicherfunktion. Sie verhindert das versehentliche Löschen des bereits erstellten Textes. Auch um den Text gewollt zu speichern konnte man einfach auf „Aktualisieren“ klicken.

 Um die Eigene Seite ansprechender zu gestalten gibt es im Menu viele Themes, die man durch anklicken auf die eigene Seite sofort übertragen konnte.

Widges sind dabei nicht wichtig sondern mehr eine Spielerei. Das Auswählen der einzelnen Optionen geht einfach und unkompliziert. Widgets auswählen und Reihenfolge festlegen.

Im Großen und Ganzen ging die Erstellung des Blogs sehr einfach. Die anfänglichen Startschwierigkeiten lassen sich schnell überwinden, sodass man schnell zum eigentlichen erstellen der Artikel kommen kann.

India is shining, and its middle class is becoming more and more IT savvy. Whereas the Wi-Fi market worldwide is growing at an exponential rate, this rate would not be applicable in the Indian Wi-Fi market. However, after all, there should soon be a notable increase in its Wi-Fi market due to its size.

The good sign for the Indian home is that there seem to be a steep decrease in the prices from some vendors in the past few months. A dream of Indian Wi-Fi home network connectivity at the rate of Rs.1 lacs seems to be a realizable. Their low price will inspire a good number of Indian home to be Wi-Fi enabled. The efforts of D-link, Linksys, Asus, Apple, Compex and Zeos Infotech are very encouraging for people thinking to set up their Wi- Fi home network .

There has also been some fresh good news in the indian Wi-Fi market that a new player in Ahmedabad who goes by the name of Spidigo is doing really well, with such fresh strong competition in the market other players are sure to join in.

Spidigo in Ahmedabad has launched plans as attractive as “Broadband plan for 2Mbps.Rs.350* Per Month”

I think i would just settle in Ahmedabad for this Spidigo fellow.

Last night, CLCR hosted an event for its board of directors in Austin Polytech’s new world-class machine shop, the Manufacturing Technology Center. Students have not yet used the brand-new shop, but the MTC will be used to help APA students and Austin residents earn industry-recognized NIMS certificates, which will give them an edge in the job market.

View the photo gallery!

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