LEADER 04688oam 2200673I 450 001 9910462126603321 005 20170815170837.0 010 $a1-315-72173-2 010 $a1-317-52288-5 010 $a1-283-74260-8 010 $a1-4557-3156-0 024 7 $a10.4324/9781315721736 035 $a(CKB)2670000000274856 035 $a(EBL)1061965 035 $a(OCoLC)818819770 035 $a(SSID)ssj0000790776 035 $a(PQKBManifestationID)12343297 035 $a(PQKBTitleCode)TC0000790776 035 $a(PQKBWorkID)10748340 035 $a(PQKB)11541839 035 $a(MiAaPQ)EBC1061965 035 $a(MiAaPQ)EBC1798354 035 $a(OCoLC)897455602 035 $a(EXLCZ)992670000000274856 100 $a20180706e20152013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aDevelopments in handwriting and signature identification in the digital age /$fHeidi H. Harralson ; series editor, Larry S. Miller 210 1$aLondon ;$aNew York :$cRoutledge,$d2015. 215 $a1 online resource (149 p.) 225 0 $aForensic studies for criminal justice 300 $aFirst published 2013 by Anderson Publishing. 311 $a1-138-15407-5 311 $a1-4557-3147-1 320 $aIncludes bibliographical references. 327 $aFront Cover; Developments in Handwriting and Signature Identification in the Digital Age; Copyright Page; Table of Contents; Preface; 1 Introduction; 1.1 Key Concepts in Forensic Handwriting Examination; 1.2 Forgery and Simulation; 2 The Decline of Handwriting; 2.1 The Need for Handwriting Instruction; 2.2 The Importance of Handwriting; 2.3 Handwriting Instruction Methods; 2.4 Influence of Learning Disabilities on Handwriting; 2.5 Forensic Problems with Illegible and Printed Handwriting; 2.6 Summary; 3 Advances in Handwriting Research and Technology; 3.1 Handwriting and Movement Disorders 327 $a3.2 Handwriting and Psychiatric Disorders3.3 Other Factors Influencing Handwriting; 3.4 Handwriting and Simulation; 3.5 Handwriting and Disguise; 3.6 Handwriting and Neuro-technology; 3.7 Summary; 4 Digital and Electronic Handwriting; 4.1 The Electronic Signature Act; 4.2 Applications for Electronic Signatures; 4.3 Security and Privacy Issues; 4.4 Digital Technology; 4.5 Digital and Electronic Signatures; 4.6 Digitization of Signatures: Optical Scanning and Facsimile; 4.7 Digital Tablets; 4.8 The Stylus and Other Writing "Instruments"; 4.9 Handwriting Recognition Technology 327 $a4.10 Automated Forensic Handwriting Analysis Technology4.11 Standardization; 4.12 Summary; 5 Forensic Analysis of Electronic Signatures; 5.1 Practical Application; 5.2 E-signature Signing Process and Standardization; 5.3 Technological Considerations; 5.4 Evaluating Static and Dynamic Handwriting Features; 5.5 Forgery and System Attacks; 5.6 Limitations; 5.7 Legal Implications; 5.8 Proposed Methodology; 5.9 Summary; 6 The Law, Science, and Handwriting Identification; 6.1 Forensic Science Reform; 6.2 A Critical Review of Forensic Handwriting Examination 327 $a6.3 Status of Forensic Handwriting Identification6.4 Education and Training; 6.5 Certification and Laboratory Accreditation; 6.6 Proficiency Testing; 6.7 Scientific Validity and Reliability; 6.8 Terminology and Methodology; 6.9 Advances in Handwriting Identification Technology; 6.10 Legal Challenges to Scientific Admissibility; 6.11 Summary; Glossary; References 330 $a The examination of handwriting and signatures has a long and established history as a forensic discipline. With the advancement of technology in the use of digital tablets for signature capture, changes in handwriting examination are necessary. Other changes in handwriting, such as in increase in printed writing styles and the decrease in handwriting training in schools necessitates a re-examination of forensic handwriting identification problems. This text takes a fresh and modern look at handwriting examination as it pertains to forensic, legal, and criminal justice applications. 410 0$aForensic studies for criminal justice. 606 $aWriting$xIdentification 606 $aGraphology 608 $aElectronic books. 615 0$aWriting$xIdentification. 615 0$aGraphology. 676 $a363.2565 700 $aHarralson$b Heidi H.$0859526 701 $aMiller$b Larry$f1953 August 26-$0859527 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910462126603321 996 $aDevelopments in handwriting and signature identification in the digital age$91918281 997 $aUNINA LEADER 00990nam a2200265 i 4500 001 991003135919707536 005 20230510170419.0 008 070117s1998 it |||||||||||||||||ita d 020 $a9788871447704 035 $ab13635463-39ule_inst 040 $aISUFI - Sett. Patrimonio Culturale$bita 082 04$a302.2307 100 1 $aMcLuhan, Marshall$0445405 245 10$aMedia e nuova educazione :$bil metodo della domanda nel villaggio globale /$cH. Marshall McLuhan ; a cura di Ester Gandini Gamaleri 260 $aRoma :$bArmando,$c1998 300 $a175 p. ;$c22 cm 440 0$aIl villaggio globale 650 0$aMass media 700 1 $aGandini Gamaleri, Ester 907 $a.b13635463$b28-03-22$c08-01-08 912 $a991003135919707536 945 $aLE016 302.2307 MCL 01.01$g1$i2016000087093$lle016$op$pE11.00$q-$rn$so$t0$u0$v0$w0$x0$y.i14745598$z07-05-08 996 $aMedia e nuova educazione$93377857 997 $aUNISALENTO 998 $ale016$b08-01-08$cm$da$en$fita$git$h0$i0 LEADER 05043nam 22005774a 450 001 9910831078803321 005 20230828214343.0 010 $a1-119-20194-2 010 $a1-280-34987-5 010 $a9786610349876 010 $a0-471-92824-0 035 $a(CKB)1000000000354596 035 $a(EBL)252658 035 $a(OCoLC)64560574 035 $a(SSID)ssj0000096580 035 $a(PQKBManifestationID)11130565 035 $a(PQKBTitleCode)TC0000096580 035 $a(PQKBWorkID)10081577 035 $a(PQKB)11263151 035 $a(MiAaPQ)EBC252658 035 $a(EXLCZ)991000000000354596 100 $a20051110d2006 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounts payable and Sarbanes-Oxley$b[electronic resource] $estrengthening your internal controls /$fMary S. Schaeffer 210 $aHoboken, N.J $cWiley$dc2006 215 $a1 online resource (207 p.) 300 $aIncludes index. 311 $a0-471-78588-1 327 $aAccounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCE 327 $aCONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILE 327 $aELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGE 327 $aTHE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts Payable 327 $aChapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTS 327 $aChapter 9: 1099s and Other IRS-Related Information Reporting 330 $a""Accounts Payable and Sarbanes-Oxley cements Mary Schaeffer's reputation as the premier authority on accounts payable. She provides great detail on all aspects of the payables systems needed to comply with Sarbanes-Oxley. A must for every controller's bookshelf!""-Steven Bragg, Premier Data Services ""Mary Schaeffer has done it again! America's most accomplished accounts payable expert has written another authoritative and comprehensive work. This time she takes aim at internal controls and the Sarbanes-Oxley Act as they impact the payables function. Whether or not you are 606 $aAccounts payable$xManagement 615 0$aAccounts payable$xManagement. 676 $a657.74 676 $a658.15/26 700 $aSchaeffer$b Mary S$01611185 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910831078803321 996 $aAccounts payable and Sarbanes-Oxley$94029716 997 $aUNINA