...Investigators Guide: Telephone Records Requesting, Obtaining and Analyzing in Support of Criminal Investigations The purpose of this guide is to provide investigators with a quick guide to assist them in the process of requesting, obtaining and analyzing telephone records Investigators are faced with increasingly complex investigations every day. Many of those investigations require the use of telephone, particularly wireless telephone, records and information. Whether its incoming & outgoing calls, text messages, cell tower registrations or anything else that a cell phone can do, you may find that your investigation may benefit from that informa6 STEP tion. If you have a lot of experience requesting, obtaining and analyzing telephone records then you surely know it is a time consuming and complex process. If you are just starting out you will quickly learn a few things right away. The process of requesting and obtaining the records you need can take weeks to several months and in some instances you may never get the records for various reasons. very important information that will avoid unnecessary delays, return requests for legal authority or worse, loss of information. The concepts in this Quick Guide also pertain to Internet investigations in many ways. Below are the six proven steps to requesting and obtaining telephone records in support of criminal investigations. PROCESS— STEP 1 Determine what information you need 1. Determine what information you need...
Words: 3845 - Pages: 16
...tools and techniques in the hands of primary users in making business decisions. Specific topics include cost behavior analysis, cost management systems, relevant cost analysis, performance measurement, and value-based management control systems. The course also includes presentations in teams whereby the students apply the course material. Course objectives At the conclusion of this course the student should be able to communicate cost information orally and in writing and should demonstrate managerial level analysis and decision making in the following areas: 1.Cost-Profit-Volume Analysis 2.Master budgeting 3.Relevant revenues 4.Management control systems 5.Performance measurement 6.Activity based costing 7.Job order costing 8.Ethical issues and the impact of Sarbanes-Oxley 9.The use of production data and information technology to solve business problems Text and Course Materials 1.Horngren, Foster & Datar “Cost Accounting A Managerial Emphasis”, Twelfth Edition, Prentice Hall, 2006 2.Harvard Business School Case 9-198-117 Rev. September 17, 1998, “Classic Pen Company: Developing an ABC Model” 3.Harvard Business School Case 9-197-097 Rev. June 11, 2003, “Prestige Telephone Company” 4.Harvard Business School Case 0-100-066 June 7, 2000, “Hollydazzle.com” 5.Calculator 6.Laptop computer Grading Homework Class participation Classic Pen case Prestige Telephone case...
Words: 897 - Pages: 4
...Salem Telephone Company Case Study 1. Variable Expenses with respect to revenue hours: Power expense, hourly personnel salaries expense. Fixed expenses with respect to revenue hours: Rent, custodial services, computer leases, maintenance, depreciation of computer equipment and office equipment and fixtures, operations salaried staff, systems development and maintenance, administration, and sales, sales promotions, corporate services. 2. Units: dollars per hour January February March Power expense 4.7 4.7 4.7 personnel salaries expense 24 24 24 Total Variable cost per revenue hour 28.7 28.7 28.7 3. Income statement for Salem Data Services From the article, I know that intracompany work was billed at $400 per hour, and commercial sales were billed at $800 per hour. So, intracompany contribution margin: $400-$28.7= $371.3/hr Commercial contribution margin: $800-$28.7=$771.3/hr Sales revenue $192,400 Variable cost $9844.1 Contribution margin $182,555.9 Fixed cost $212,939 Net loss ($30,383.1) 4. Revenue = Variable Costs + Fixed Costs 205(400) + X (800) =(X+205) (28.7) +212,939 X= 177.39 commercial hours sold to break-even 5. Original March: P= Net Income= ($23,700) For option 1: P=205(400)+1000(96.6)-301.6(28.7) -212,939= -42,994.92 For option 2: P=205(400) +600(179.4)-384.4(28.7) -212,939= -34,331.28 For option 3: P=205(400) +800(179.4)-384.4(28.7) -212,939 = 1548.72 In conclusion, for option1 and 2, both will decrease in net income. For option3, net income will increase to a benefit...
Words: 1246 - Pages: 5
...MK609 - Marketing Case Analysis for SR Corporation: Decisions for an Emerging Technology October 7, 2009 Introduction SR Corp was formed in 1986 to develop and commercialize advanced speech recognition technology. The company's mission was to deploy a new generation of speech transaction technologies, products, and systems that could be easily integrated into telephone and computer networks. The company's goal was to become the leader in a new realm of human communications. SR Corp was financed by private investors. For the past eight years the company focused on developing its core technologies of large-scale speech recognition systems. SR Corp based their solution requirements on feedback from large companies in their target market segment. The solutions developed by SR Corp are targeted at three distinct niches within the telephony segment of the speech recognition market: • Fortune 500 corporations • Telephone companies • Telephone switch OEM's Each niche market provides both opportunities and risks. SR Corp products have shown to be much further advanced then the leading market research firms and industry experts expected at this point in time. The company also had several other advantages including: • Seven US and foreign patents with other pending that will be in force into the next century • SR Corp technology is different then AT&T and other larger competitors • The product and solutions are distinguished...
Words: 2245 - Pages: 9
... Topics/Case Descriptions Measuring Product Costs Case: Seligram, Inc.: Electronic Testing Operations Case Description: Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost centers and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems. In addition, the case demonstrates how cost systems can induce subtle and not so subtle shifts in the strategy of the firm. In particular, we see how certain businesses are made to look inappropriately attractive or unattractive. Cost Behavior, Capacity Analysis and the Downward Demand Spiral Case: Bridgeton Industries: Automotive Component & Fabrication Plant Case Description: Bridgeton Industries was experiencing reduced sales. To become more competitive it introduced a classification procedure for products based upon their productivity and other factors. Products were classified into three groups: world class, potentially world class, and non-world class. The firm outsources the non-world class products. This outsourcing causes the costs on the remaining products to increase because some fixed costs associated with the outsourced products did not go away. These residual costs caused more products to become non-world class and hence candidates for outsourcing. The firm has entered the death spiral. Activity-Based Costing Case: Destin Brass...
Words: 1304 - Pages: 6
...Case Study Analysis: Salem Telephone Company Contents Summary 2 Analysis 2 Questions 3 Recommendations 5 Works Cited 6 Summary In 2000, Peter Flores, president of Salem Telephone Company (STC) told the Public Service Commission that a profitable computer service subsidiary would reduce pressure for telephone rate increases. Once approval was received from Public Service Commission, STC, a regulated public utility, established Salem Data Services (SDS) in 2001, an unregulated wholly owned subsidiary, to perform data processing for the telephone company and, additionally, to sell computer services to other companies and organizations in its immediate metropolitan region. Following three years of operations, SDS has not been able to post profits and the president of STC is now faced with a challenge of whether the subsidiary SDS will be a profitable business venture. The president of STC, Peter Flores, is preparing to meet with Cynthia Wu, manager of SDS, to assess and determine the profitability of the subsidiary SDS. Our group’s tasks are to: ▪ analyze and review common cost behavior, distinguishing different types of costs (variable or fixed) as they pertain to business activities; ▪ construct a contribution margin income statement; ▪ review net income relative to reduction and commercial price increases; and ▪ formulate recommendations to the president of STC based on our financial analysis on whether or...
Words: 1092 - Pages: 5
... Topics/Case Descriptions Measuring Product Costs Case: Seligram, Inc.: Electronic Testing Operations Case Description: Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost centers and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems. In addition, the case demonstrates how cost systems can induce subtle and not so subtle shifts in the strategy of the firm. In particular, we see how certain businesses are made to look inappropriately attractive or unattractive. Cost Behavior, Capacity Analysis and the Downward Demand Spiral Case: Bridgeton Industries: Automotive Component & Fabrication Plant Case Description: Bridgeton Industries was experiencing reduced sales. To become more competitive it introduced a classification procedure for products based upon their productivity and other factors. Products were classified into three groups: world class, potentially world class, and non-world class. The firm outsources the non-world class products. This outsourcing causes the costs on the remaining products to increase because some fixed costs associated with the outsourced products did not go away. These residual costs caused more products to become non-world class and hence candidates for outsourcing. The firm has entered the death spiral. Activity-Based Costing Case: Destin Brass...
Words: 1304 - Pages: 6
... Topics/Case Descriptions Measuring Product Costs Case: Seligram, Inc.: Electronic Testing Operations Case Description: Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost centers and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems. In addition, the case demonstrates how cost systems can induce subtle and not so subtle shifts in the strategy of the firm. In particular, we see how certain businesses are made to look inappropriately attractive or unattractive. Cost Behavior, Capacity Analysis and the Downward Demand Spiral Case: Bridgeton Industries: Automotive Component & Fabrication Plant Case Description: Bridgeton Industries was experiencing reduced sales. To become more competitive it introduced a classification procedure for products based upon their productivity and other factors. Products were classified into three groups: world class, potentially world class, and non-world class. The firm outsources the non-world class products. This outsourcing causes the costs on the remaining products to increase because some fixed costs associated with the outsourced products did not go away. These residual costs caused more products to become non-world class and hence candidates for outsourcing. The firm has entered the death spiral. Activity-Based Costing Case: Destin Brass...
Words: 1304 - Pages: 6
...CASE STUDY APPROACH A Case study is an analytical system of examining one’s understanding. Every case study invariably consists of the following elements. (a) Introduction of the case. (b) A situation (c) Solution for the situation (d) Benefits (e) Conclusion with specific inputs (f) Issues to be discussed /addressed. How to approach a Case Study ---Student Perspective. As a case needs to be studied analytically, the approach should also be in the form of analysis. The following steps form the part of analysis. (a) Read the case carefully from the beginning till the end. (b) Underline the important features of the case which forms the fact. (c) Write the facts which are identified collectively. (d) Study the situation and identify them with the issue asked for addressing the situation. (e) Provide individual opinions on the situation based on the solution indicated. SAMPLE CASE STUDY Introduction of the Case The following case is dealing about the Tri-State Telephone Operation. Situation:- John Godwin, Chief executive of Tri—State Telephone, leaned back in his chair and looked at the ceiling. How was he ever going to get out of this mess? At last night’s public hearing. 150 angry customers had marched in to protest Tri –State’s latest rate request. After the rancorous shouting was over and the acrimonious...
Words: 740 - Pages: 3
...Introduction This is an individual project. Each student must complete a Case Study that provides the requirements analysis and a proposed solution for converged network solution. The target audience will be the organization’s Chief Information Officer (CIO). The Case Study deliverable is an MS Word document. The completed Case Study deliverable is due by 11:59 PM Eastern Time on the due date shown in the Course Schedule. See the Additional Information section of the syllabus for the penalty for late or missed assignments and projects. The Case Study is valued at 12% of the course grade. Case Study Company Overview Catacomb, Inc. is a global logistics provider that offers fully integrated freight and supply chain services through managed warehousing and domestic and international freight forwarding. Services range from door-to-door domestic and international delivery services to total supply chain management. With branches across the United States and Europe and partners worldwide, Catacomb continues to expand, and it has experienced rapid growth through acquisitions. Note: The term supply chain refers to all the elements involved in bringing an organization's products from the raw-goods stage to the customer. The Association for Operations Management (APICS) dictionary ((http://www.apics.org/Resources/APICSDictionary.htm) defines “supply chain management (SCM)” as the design, planning, execution, control, and monitoring of supply chain activities with the...
Words: 878 - Pages: 4
...PRESTIGE TELEPHONE COMPANY . Assignment The purpose of this case is to give you an opportunity to exercise your CVP analysis skills in a mixed non-profit/profit service context. As the controller of Prestige Telephone Company, you have been asked for an analyses of the 1997 first-quarter operating results for Prestige Data Services (a fully-owned subsidiary) and possible alternative courses of action to improve performance of Prestige Data in the future. Write a memo to Mr. Rowe (President, Prestige Telephone Company) and Ms. Bradley (Manager, Prestige Data Services) summarizing your analysis and recommending a course of action for Prestige Data Services. Mr. Rowe is considering four different course of action to improve the performance of Prestige Data Services. Discuss each of the options and the outcome you would predict from choosing that option. In addition to these four options, also discuss (1) the change in operating income you would expect for Prestige Telephone Company if Prestige Data Services was shut down, and (2) the number of hours Prestige Data Services needs to sell to outsiders to break even (as noted in guidance question #3 below). You will need to make some assumptions to proceed with your estimates --- you must describe and justify those assumptions. You must include well-labeled exhibits that support your assumptions, analyses and conclusion. Finally, suggest changes to the reports provided to Mr. Rowe for decision-making. The following...
Words: 984 - Pages: 4
...Managing in the global environment Respected Professor Michael Altamirano Week 7 Assignment Submitted by Jayamoorthy Arulmani 1. Do a SWOT analysis of the Nokia-Microsoft Strategic Alliance in the Global Mobile phone industry. SWOT Analysis is referred in 4 terms which is used in competitor analysis of each company must care about four terms as follows as Strength: * World biggest cell organization, * Extension more than 50 nations and a business’s offer of 31%, * Continuous innovative work area, * Cells are incredible value extent making it reasonable by any social class and signifying its prevalence, | Weakness: * Claims a backup serving its advanced mapping and route, * Amassing of the administration areas in the created nations when contrasted with creating ones, * Presenting telephones aren't utilize cordial so couldn't accomplish the normal achievement, * The new promptings are basically for the high innovation telephones as opposed to advancements with respect to low value sparing telephones, | Opportunities: * Nation telephones for prominent telephones are hard to interpret, * Nokia have a high game changer over its rivals regarding brand mentally separate biggest piece of the overall industry and infiltration, * Has the crest time to enter developing markets in India | Threats: * Advancements are liable to expand piece of the overall industry alongside deals, * Contenders like Samsung, Sony Ericson, and Motorola...
Words: 1203 - Pages: 5
...Telecommunications and Economic Development: Empirical Evidence from Southern Africa by James Alleman Carl Hunt Donald Michaels Milton Mueller Paul Rappoport Lester Taylor 2 International Telecommunications Society • Sydney TABLE OF CONTENTS 1 Executive Summary1-5 1.1 Methodology / Economic Analysis 1-2 1.2 Reasons for Under-Investment in the Telecommunications Sector 1.3 Conclusions 1-3 2 Overview 2-1 2.1 Introduction 2-1 2.2 Purpose of this Paper 2-1 3 Methodology 3-1 3.1 Literature Review 3-1 3.1.1 Macroeconomic statistical studies 3.1.2 Policy Implications 3-6 3-3 4 Data 4-1 4.1 Data Deficiencies for Southern Africa 4-1 4.2 Data Problems 4-2 4.3 Limited data 4-2 5 Results 5-1 5.1 GDP and Telephone penetration 5-2 6 Conclusions Error! Bookmark not defined. 7 Selected Bibliography and References 7-1 1-2 4 International Telecommunications Society • Sydney "... telecommunications policies affect not only telecommunications..., but also the economic development... and social, cultural and political growth." Pekka Tarjanne1 1 Executive Summary 2 Many countries in the developing world must decide how to best allocate scarce resources for improved economic development. An ITU study of telecommunications and development, The Missing Link, concluded that "telecommunications can increase the efficiency of economic, commercial, and administrative activities, improve the effectiveness...
Words: 10138 - Pages: 41
...INTRODUCTION Telecom Connections is a web based application through which user can effectively use the benefits of Telephone Provider. We have analyzed the needs of the users, and thus developed a web based application, for providing telephone connections and associated services online. Because now a days people became so busy with their work and they don’t want to waste their time by going and waiting for long time or waiting in a queue for applying for new connections or to get their bills or to give the complaints regarding the service. Also they are not sure whether waiting for that much time , they will get their turn or not. If so they will get out with frustration .By considering all this issues associated with the manual process we have developed a web application for the telecom users , where in the user can apply for new connections online , can view the bill status online , can send the feedback and do complaints regarding the service provided by the telecom company. 1. PURPOSE OF THE PROJECT: We are going to build an automated system where user can online apply for phone connections and they can view their telephone bills and they can also post the complaints details. EXISTING SYSTEM AND PROPOSED SYSTEM 2. EXISTING SYSTEM AND PROPOSED SYSTEM 2.1 PROBLEMS EXISTING IN SYSTEM: In existing system user has no option of online. He has to go to telecom office to perform any actions. To apply for new connections...
Words: 2792 - Pages: 12
...I will discuss what makes computers different from other technology and how this difference makes a difference in ethical considerations. In particular, I want to characterize computer ethics and show why this emerging field is both intellectually interesting and enormously important. On my view, computer ethics is the analysis of the nature and social impact of computer technology and the corresponding formulation and justification of policies for the ethical use of such technology. I use the phrase "computer technology" because I take the subject matter of the field broadly to include computers and associated technology. For instance, I include concerns about software as well as hardware and concerns about networks connecting computers as well as computers themselves. A typical problem in computer ethics arises because there is a policy vacuum about how computer technology should be used. Computers provide us with new capabilities and these in turn give us new choices for action. Often, either no policies for conduct in these situations exist or existing policies seem inadequate. A central task of computer ethics is to determine what we should do in such cases, i.e., to formulate policies to guide our actions. Of course, some ethical situations confront us as individuals and some as a society. Computer ethics includes consideration of both personal and social policies for the ethical use of computer technology. Now it may seem that all that needs to be done is the mechanical...
Words: 1695 - Pages: 7
