...Services. In this issue of Forensic Matters, Fionna Oliver-Taylor, a director in our Melbourne office, discusses the key revisions to APES 215, which include: • Guidance on the types of services that constitute Forensic Accounting Services. • Extending the definition of Expert Witness to include Members ‘otherwise obligated’. • Expert Witnesses may provide opinion or Other Evidence. The revised Standard The Australian Professional and Ethical Standards Board (‘the APESB’) revised APES 215 last month (December 2013) to replace the existing standard which was originally issued in December 2008. The revised Standard is effective for Engagements1 or Assignments2 commencing on or after 1 April 2014, with earlier adoption permitted. The revised Standard: • provides assistance to determine whether a particular service is a Forensic Accounting Service and if so, what type • requires the explicit identification of opinions in the Report of the Expert Witness which are not based wholly or substantially on the Member’s specialised knowledge derived from training, study and experience • clarifies that Expert Witnesses may provide opinion or Other Evidence to the court • extends the definition of an Expert Witness to include Members ‘otherwise obligated’ • explains that working papers are not considered...
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...Truro Police Department CRIMINAL INVESTIGATION Policy Number: OPS-6.02 REFERENCE: TPDM Policy OPS-6.02.1 Effective Date: June 1, 2000 Revised Date: October 20, 2004 Accreditation Standards: Mass. Gen. Law: Chap. 90, Sec.22B, MRCP 14(a)(1)(A)(viii) Other: Comm. v. DiGiambattista, District Attorney’s Guidelines on Identification Procedures _________________________ POLICY: It shall be the policy of the Truro Police Department to conduct criminal investigations for the purpose of clearing crimes by arrest and/or complaint; to prosecute lawbreakers; and to recover stolen property. Whenever members of this department conduct an investigation, which requires the interrogation of a suspect, or an interview, connected therewith, all constitutional and statutory rights guaranteed under the law shall be afforded to the individual. The Truro Police Department will ensure that there is a screening of all reported offenses to assure adequate follow-up investigation whenever appropriate. Whenever possible, the District Attorney’s Guidelines on Identification Procedures with attached forms and checklists will be used when dealing with photo line ups, arrays, show ups and taped interrogations and identifications. (Revised October 20, 2004) PROCEDURES: 1. UNIFORM PATROLMEN CONDUCT PRELIMINARY INVESTIGATIONS: Most preliminary investigations will be conducted by members of the patrol force since they are usually the first to arrive at the scene and can start the investigation without delay. Patrolmen...
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...Accident Investigation and Reporting 1 Definitions Accident Any unplanned or unintentional events that result in harm or loss to personnel, property, production or nearly anything that has some inherent value Incident An event that could happened under different conditions: Accident Near miss 2 1 3 Impact of Accident Increase of organization’s operational costs Higher production costs Decreased efficiency Long term effects of decreased employee morale and unfavorable public opinion 4 2 Purpose of Accident Investigations Identify what had happened Prevent occurrence of similar accidents in future Uncover existing of new hazards Devise adequate control measures Lessons learned Future designs Awareness of the problem Other regulatory preventive mechanisms 5 Reasons to Conduct Investigation Immediately Produce accurate information – longer time span fade the memories Collect any evidence before it is removed, change or destroyed Before witnesses begin to change their stories Shows of management’s commitment to prevent future accidents 6 3 Accident Investigation Investigation guided words: 1H’s and 5 W’s How, Who, What, When, Where,Why Accident investigation frequently identify the following underlying causes: Failure of employer to provide an adequate safe system of work Failure of employer to provide adequate information, instruction, training or supervision Failure of employer to provide adequate personal protective equipment ...
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...discusses how to qualify as an expert witness, gives tips for testifying at a deposition or trial, and points out the potential liability that accountants risk when they testify at trial. Litigation in the United States ¶8001 U.S. Tort Costs Climbing The U.S. tort system cost $248.1 billion in 2009, which was about $808 per U.S. citizen ($12 in 1950). U.S. tort costs accounted for 1.74 percent of GDP (2.09 in 2002). Increasingly inefficient, the U.S. tort system returns less than 50 cents on the dollar to people it is designed to help; only about 22 cents to compensate for actual loss. ¶8006 A Dispute Begins There are two different courtroom environments: civil and criminal. Some experts believe it is more difficult to convict in a criminal trial (e.g., Casey Anthony). Types of Litigation Services Provided by Accountants ¶8011 Consultant An accountant may be hired by an attorney to gather and interpret facts, prepare analyses, help the attorney interpret evidence, advise about issues and strategies involved in a legal matter, locate other accountants to act as consultants or expert witnesses, and help expert witnesses form their opinions. Accountants acting as consultants will not be asked to testify in a judicial or regulatory proceeding, and their work usually will be protected from disclosure by the attorney work product privilege. ¶8016 Expert Witness An accountant may be retained by an attorney or court as an expert witness to testify in a judicial or administrative...
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...Calvin to be an Expert witness in the court. The following are a list of mistakes that the expert witness (Calvin) made in his engagement: * Insufficient preparation and experience in litigation support. (He have no experience in this field and He only attended a 3 day seminar before marketing for those services) * Calvin should have mentioned to the lawyer that he testified only once before in a divorce case and it was on tax services that he provided. * Calvin signed the engagement letter without carefully reviewing it. (Must importantly he should have reviewed it for any restrictions imposed on use and disclosure of his work, any conflict of interest exist with the attorney, fees and payment arrangements) * If Calvin has reviewed the engagement letter, he would have avoided the issue of independency related to fees, because the fees were tied to the trial results. * Lack of communication with his client, Lack of information (such as Plaintiff was disabled), inadequate examination of the issues presented, and wrong assumptions used for calculating potential damages. (An expert should review and rely on industry practices and professional standards instead of relying on opinion of single individuals. Also, an expert should establish a proper communication with his client in order to enable him to develop a clearer picture of the assumptions used) * He shouldn’t lie about the expert report. (An expert should discuss the report with attorney and list...
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...|OCR Assignment front sheet | |Qualification |Unit number and title | |OCR Level 3 Cambridge Technical Diploma in Health and Social Care |Unit 1:Developing Effective Communication In Health and Social Care | |Year 1 | | |Learner name | Assessor name | | |R.BENNETT / V.VINCENT / A.ISLAMI / S.TAYLOR | |Date issued |Deadline |Submitted on | |Tasks will be launched throughout the |All criteria to be met by January 15th 2016 | | |semester to meet needs of individual teaching| | | |groups | | | |...
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...Calculation book H R A 3 WPS&PQR AWS D1.1 AWS D1.1 Welding Book H R A 4 Welder Qualification Certificates AWS D1.1 AWS D1.1 Certificates H R 5 NDT procedures AWS D1.1 AWS D1.1 Procedures H R 6 NDE Personnel Certificates AWS D1.1 AWS D1.1 Certificates H R 7 Painting Procedure SSPC SSPC Procedure H R Materials 8 Visual Inspection of Materials for General Appearance, Corrosion and Dimension ASTM ASTM Original Material Certificates H H 9 Welding Material Control ASME II/AWS ASMEII/AWS Report H W 10 Review of Certificates ASTM ASTM Certificates H H 1 A A www.inspection for industry.com 11 Inspection of Bolt , Nut and Washers (General Appearance, Corrosion and Dimension, Chemical Composion and Mechanical Properties) ASTM ASTM Report H W 12 Material Identification ASTM ASTM Report H H During Fabrication 13 Fit Up Inspection AWS D1.1 AWS D1.1 Report H SW 14 Dimensional and Visual Inspection for Correct Location, Orientation, strightness and Dimension DWG DWG Report H W 15 Visual Inspection of Welds for Weldment Quality/Defects, Weld Apperance and etc. AWS D1.1 AWS D1.1 Report H W 16 NDE Examination Procedure Procedure Report H SW Final Inspection 17 ...
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...victim choked to death. Although a non-testifying expert created an autopsy report, it was not introduced into evidence. The questions before this Court are (1) whether the testifying expert violated the Confrontation Clause when he (a) opined about the victim’s cause of death and (b) recited his stomach contents, and (2) if so, whether the violation harmed the defendant. BRIEF ANSWER Dr. Dyer’s independently-derived opinions did not violate the Confrontation Clause because they were subjected to the defendant’s cross-examination. However, Dyer’s testimony on the stomach contents is a violation of the Confrontation Clause because it was based on the...
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...Key Terms and Concepts Accident-analysis report is defined as a report that is completed when the accident in questions is serious. This analysis report requires special skills and should be undertaken only by an individual with those skills. The term also means at any of the following circumstances result from the accident in question: death, loss of consciousness, professional medical, etc. (Goetsch, p.166). Accident investigation is defined as an investigation its purpose is to collect facts not to find fault. The term also means a determination of all the events that led to an accident including understanding causal relationships between events (Goetsch, p.166). Accident report is defined as a report that’s completed when the accident in question represents only a minor incident. The term also means to record the findings of an accident investigation, the cause or causes of an accident, and recommendations for corrective action (Goetsch, p.165). Accident scene is defined as an area where the accident happened that is usually blocked off by barriers or heavy yellow tape. The term also means the area where an accident occurred (Goetsch, p.169). Causes is defined as the primary focus. Personal beliefs and feelings, decision to work unsafely, mismatch or overload are some common causes of accidents. The term also means a person or thing that acts, happens, or exists in such a way that some specific thing happens as a result (Goetsch, p.166). Decision to...
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...the Ohio Rules of Evidence or the Federal Rules of Evidence. Respond to each scenario using the formula detailed in class: 1) respond to the question 2) state the pertinent rule or concept, and 3) correctly apply the rule to the case. Papers must be word processed. No handwritten work will be accepted. Projects are due at the beginning of class on the day of your class meeting during the week beginning October 6, 2014. Due to the nature of the assignment, NO LATE PAPERS WILL BE ACCEPTED!!! Feel free to turn the project in early. 1. To impeach Walt Dipsey’s primary witness, the Evil Stepmother, Snow White plans to introduce testimony of seven diminutive witnesses in the neighborhood who will testify that the Evil Stepmother has a reputation for untruthfulness. On what basis can Dipsey exclude some of the witnesses? 2. Charles Foster Kane is arrested for possession of cocaine, which the prosecution asserts was contained in a “snowy” paperweight on Kane’s desk. The prosecutor offers as evidence a lab report stating, “The “snow” in the subject paperweight is 95% pure cocaine hydrochloride.” Is the report hearsay? Why or why not? 3. Peter Pan gives John, Wendy and Michael fairy dust to fly. He is arrested on narcotics charges. Wendy is called as a witness at trial. She can’t remember exactly what happened, but, when she is shown some notes she made at the time of the incident, she is able to remember the events perfectly without further reference...
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...[**1] CIVIL APPEAL FROM WARREN COUNTY COURT OF COMMON PLEAS. Case No. 07CV69537. CASE SUMMARY: PROCEDURAL POSTURE: Appellant personal injury victim filed suit against appellee store alleging that it was negligent in its cleaning of a coffee spill, upon which she slipped and fell. The store filed a motion for summary judgment. The Warren County Court of Common Pleas (Ohio) granted summary judgment for the store. The victim appealed. OVERVIEW: The victim argued that the trial court erred by failing to consider the incident report and corresponding witness statements. The appellate court held that the trial court did not err by disregarding the document due to its lack of authenticity. There was no indication that the document, purported to be an employee witness statement, was sworn or certified, nor was there any evidence presented to establish its authenticity by affidavit. Further, the incident report, and the alleged corresponding witness statements, did not meet the admissibility requirements of Civ. R. 56, and therefore, were not entitled to consideration by the trial court for summary judgment purposes. Finally, summary judgment was properly granted. Because the victim could not identify or explain what caused her to slip and fall as...
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...QUESTION- 1) Bincangkan bagaimanakah pengecaman (identification) seseorang suspek boleh dibuat menurut Seksyen 9 (Akta Keterangan 1950). 2) Nyatakan juga permasalahan dan cabaran-cabaran (jika ada) yang terdapat dalam teknik pengecaman tersebut dengan merujuk kepada autoriti yang relevan. Identification of Person a)Identification by fingerprint Fingerprint Identification is the method of identification using the impressions made by the minute ridge formations or patterns found on the fingertips. No two persons have exactly the same arrangement of ridge patterns, and the patterns of any one individual remain unchanged throughout life. Fingerprints offer an infallible means of personal identification. Other personal characteristics may change, but fingerprints do not. By comparing fingerprints at the scene of a crime with the fingerprint record of suspected persons, officials can establish absolute proof of the presence or identity of a person. Fingerprint is a biometric modality that is often used in a security setting. Fingerprint databases are in use worldwide for the purposes of personal identification, border control as well as to facilitate criminal forensic investigation. Many countries have multiple fingerprint databases, with each database serving a specific purpose. In Malaysia, there are at least 4 different fingerprint databases; namely PDRM-MAFIS (Polis Di Raja Malaysia- Malaysian Automated Fingerprint Identification System), PDRM-BIOFIS (Polis...
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...when He has been asked about IHSAN : " …….then tell me about IHSAN : He said : it is to worship Allah as though you are seeing Him , and while you see Him not you truly, He sees you… " ( Related By Muslim ). سئل رسول الله صلى الله عليه وسلم عن الإحسان , فقال : " أن تعبد الله كأنك تراه , فإن لم تكن تراه فإنه يراك ............." ( رواه مسلم عن إبن عمر رضى الله عنه ) Auditing in Islamic Methodology CONTENTS Preface - Meaning of Auditing in Islamic Methodology. - Objectives of Auditing in Islamic Methodology. - Features of Auditing in Islamic Methodology... - Principles of Auditing in Islamic Methodology. - Standards of Auditing in Islamic Methodology. - Reports of Auditing in Islamic Methodology. PREFACE Moslems – certainly believe that, Islam is a way of life, it is a believe, jurisprudence, a state, strength, a sward, etc. It is a whole system. They also believe that Islamic jurisprudence is universal for all mankind, perfect and comprehensive for all things and affairs, permanent for all times and indivisible and inseparable. It should be applied as a whole system. Allah says: “We have neglected nothing in the book” (Al-Anaam- 38) . ( مَّا فَرَّطْنَا فِي الكِتَابِ مِن شَيْءٍ ثُمَّ إِلَى رَبِّهِمْ يُحْشَرُونَ ( (الأنعام: 38) Islamic as a whole system, consists of a set of sub-systems which integrate and act together to achieve spiritual and secular satisfaction for mankind...
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...EVIDENCE OUTLINE Prof. Mark Bonner Fall 2012 |1 • INTRODUCTION | I. Trial Context A. types of evidence at trial 1. witnesses 2. real evidence – something tangible related to the case 3. demonstrative evidence – not part of the story, but lawyer wishes to show the jury something to demonstrate something about the case (e.g., experiment; picture of intersection) B. competing stories at trial – two ways stories can compete 1. factual differences 2. differences in inferences drawn from the same facts II. Policy Overview [values that the evidence rules protect] A. accuracy 1. rationality – does evidence have a rational relationship to the case? 2. reliability – is the evidence credible? B. efficiency – see FRE 403 C. fairness – rules should be party-neutral 1. but note: some rules exclude evidence to one party’s advantage (e.g., evidence that Δ fixed the steps after the accident excluded, b/c we want to encourage Δs to make steps safer) (e.g., Confrontation Clause, guarantees rt of accused in a criminal trial to confront witnesses brought against him) D. danger of misuse of information 1. one solution: limiting instructions 2. but sometimes we’re so skeptical of jury’s willingness/ability...
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...drug gang dubbed The Greeks (Organized crime group). The alleged gangsters are being represented by 15 lawyers, 5 more than the Crown prosecution team. Among the 5 accused, Dale Sipes, Les Podolski and Sheldon O'Donnell have been charged with the first-degree murder of Dave Marnuik and none of them have pleaded guilty. Due to the seriousness of the case and lengthy court proceedings, the trail is expected to last until July of 2012. From our observation, the lawyer represented Crown (plaintiff) began direct examination of a girl(witness) who claimed to have seen the defendants return to the apartment that she was living in. Crown’s lawyer asked her if she did truthfully report to the police officer what she saw and accurately draw the diagram of the location. We did not see any of the defendants giving opening statement and been examined. After the direct examination by Crown’s lawyer, the defendants’ lawyer stated the evidence that the witness is not capable of describing the truth since she told...
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