ACC 7155

Research Paper

Each student will write a research paper in the course.  The final paper will run from 5 to approximately 8 pages long, double spaced.  The paper is written with the Turabian (sometimes called Chicago) citation style, using footnotes -- not endnotes, and not parethetical in-text references -- and will include a cover page and a works cited (i.e., bibliography) page. The cover page and the references page do not count toward the minimum 5 page requirement.

Facts.  The facts in this case are those set forth in the district court opinion of Four Seasons Hotels & Resorts B.V. v. Consorcio Barr, S.A., 267 F. Supp. 2d 1268, 2003 U.S. Dist. LEXIS 8717 (S.D. Fla. 2003). The district court opinion is available from the  Lexis-Nexis Academic Universe database.  A copy of the district court opinion (and a copy of the original complaint in the case) are available in the Course Documents area of the Blackboard site for this course. Refer to these materials for facts. However, for purposes of your research paper assume that the trial in this case has not occurred, and that the district court opinion (applying the law to the facts), has not been issued.

Required. There were eleven counts in the original complaint, and (the first) ten of those counts are addressed by the court in the distrct court opinion.  Select any five of Counts I through X, and do some research to learn about the law pertaining to each of the counts  you have selected.  Then, based on your research of forensic accounting software, select four forensic accounting software programs that would be useful in proving the five counts you have selected. Your research paper will consist of a very detailed set of instructions explaining how one or more of the forensic accounting software programs will be used to to support the plaintff's claims in regard to each of the five counts you have selects.  Assume that you have been engaged by the plaintiff, but that you are personally too busy to involve yourself in the case.  Therefore, your research paper will serve as a forensic investigation guide, or "instruction manual," to be used by your associates as they fulfill the responsibilities of the engagement. Be sure to clearly explain exactly what needs to be proved for each of the five counts you have selected (making reference to statutes, cases, or other appropriate legal authorities).  Then, provide detailed instructions (including, where appropriate, step by step instructions, search terms, etc.) for using forensic software program(s) to assist in providing such proof. As you do, make refer to, and make use of, the actual facts available in the case.

• Organize the paper by Counts.
• Explain the legal elements that must be proved for each Count.
• For example, for a claim of fraud by the plaintiff, the burden of proof is on the plaintiff to establish by clear and convincing evidence each of the following elements.
• First, that defendant made a false representation of fact to the plaintiff.
• Second, that the defendant knew or believed it to be false.
• Third, that defendant intended to deceive plaintiff.
• Fourth, that plaintiff believed and justifiably relied upon the statement and was induced by it to (action taken or omitted).
• Fifth, that as a result of plaintiff's reliance upon the statement, the plaintiff has sustained damage.
• Refer to statutes, cases, and other legal authorities to support the descriptions of these elements.
• Quote, as appropriate, sections of statutes, excerpts from cases, etc.
• Provide footnote references, using the Turabian/Chicago method. The Turabian-style references format should be used for this paper, with footnotes at the bottom of each page and a works cited page after the end of the paper.
  
• The style guide for the paper is the Turabian citation style with footnotes and a references page at the end. There are many sites available on the Internet that offer assistance with the Turabian citation style:  a Google search (or other search engine search) for the words Turabian and Chicago, for example, will turn up many such sites. For example, the Georgetown University Library provides an online style guide.
  
• Refer to all outside sources with a proper footnote citation. Also add a references page at the end of your paper, and properly cite - in Turabian citation format -- any outside web pages, articles, or other resources that you draw from in your paper.
• For legal references not covered by Turabian guidelines, use  The Bluebook:  A Uniform System of Citation, 17th Edition (Cambridge, MA: Harvard Law Review Association). A more recent addition (than the 17th Edition) may also be used. Known as "The Harvard Citator," this book is the style guide for basic legal citation format for citations not covered by Turabian guidlines. The Harvard Citator is available for purchase at most college and law bookstores, and is available for use at the Neef Law Library. As a general rule, the Turabian guidelines cover all of the types of journals required for the paper in this course.  If court cases, statutes, or regulations are cited, the Harvard Citator format should be adopted.
• Explain, for each element, how the forensic accounting consultant will help to identify, gather, and analyse evidence.
• For those elements for which forensic software will be used to identify, gather, and/or analyse evidence, provide detailed instructions for using the software.
• Include, where appropriate, step by step instructions, search terms, and similar details.
• Where appropriate, make specific reference to people, places, and other facts gleaned from the district court opinion in the Four Seasons case.
  

Presentation of Research with Handout.  As noted on the Schedule of Assignments, time will be alloted so that each student can present her or his research. Specifically, the student will provide an oral explanation of how one or two forensic software programs [other than software program(s) mentioned in the district court opinion] will be used to support the plaintiff's case in regard to one or two counts. The student has two options for this:
• In Person.
  
• The presentation, including the five minute time limit, should approximate the presentation that would be made if the student had been hired as a consultant and was explaining to the plaintiff's board of directors exactly how the forensic accounting software would be used to assist the plaintiff's case in the matter. No Powerpoint slides, overheads, or other graphics or other features are required or permitted for this presentatin.
  
• The student will also be prepared to answer questions from the instructor and from other classmates regarding the legal requirements for proving the count(s), and also regarding the use of the forensic accounting sofware.
• The questions (and answers) should approximate the type of questions that might be asked by members of an organization's board of directors (e.g., the questions should not inquire about research or matters outside the very narrow confines of the student's explanation as presented).
• The student should arrive at the presentation with a dozen hard copies of his or her presentation handout.
  
• Video Presentation.  Alternatively, the student may produce his or her own digitized five- to ten-minute presentation and upload it as a attachment (in addition to her or his handout), on the Discussion Board prior to the date and time noted in the Schedule of Assigments.
• The content of the video presentation is identical to the content of an in-person presentation (above), and should run between five and ten minutes.  Closer to five minutes is preferred.
• The video should only show the student speaking.  No Powerpoint slides or other graphics or other features are required or permitted.  The video should provide the same thing that an in-class presentation would provide:  the student speaking.  Any graphics or other creative devices should be confined to the one-page handout that is separately uploaded onto the Discussion Board.
  
• The presentation must be uploaded in a "movie" format generally compatible with Windows Media Player or RealMedia (e.g., wmv, .mov, .mpg, or .avi).  If you are not sufficiently familiar with this technology (or are otherwise unable to produce a simple five- to ten-minute video recording of your presentation), simply plan to attend and make your presentation during the in-person presentations as scheduled in the Schedule of Assignments.
• Many ordinary digital cameras (and even some camera-equipped cell phones) have the capacity to make a five minute video recording.  No special equipment is necessary:  a simple recording produced with an ordinary digital camera will suffice, so long as the file can be viewed with Windows Media Player or RealMedia.
• The video file must be less than 65 mb in order to be uploaded onto Blackboard.
• The .wmv format seems to be the most Blackboard-friendly, so long as the file is less than 65 mb. Some students find software such as the Blaze Media helpful as they attempt to produce or compress a .wmv file so that it is less than 65 mb.
• As a general rule, a ten minute video presentation recorded on a standard digital camera at 15 frames per second, recorded with (or converted to) a resolution of 160 x 120 pixels, will result in a file size well below the 65 mb limitation.  (If you are unfamiliar with this terminology, find your way to someone who is more familiar with digital cameras.)
• When all else fails, students (who don't mind having their presentation available for the world to see) may, if they wish, upload theirpresentation to YouTube, and provide a link on the Discussion Board.  However, this approach is not optimal.
• This optional video presentation provides an opportunity to demonstrate your resourcefulness.  Graduate students in this course who were initially unfamiliar with producing and uploading a video presentation have found themselves consulting a variety of sources, including lab assistants at the School of Business computer labs (or other Wayne State University computer labs), the instruction manual for any fairly new digital camera, salespeople at places like Circuit City and Best Buy, and, well, just about any teenager (or 12 year old) who has grown up with this technology.
• Due to the extra work and resourcefulness required to produce and upload a video presentation (as compared to simply showing up to present in person), students who instead produce and upload their presentations by the deadline will earn a maximum of twenty (20) points extra credit.
• Students who upload their presentations to YouTube, and provide a link, will earn a maximum of ten (10) points extra credit instead of the maximum of 20 points.
  

Final Research Paper.  The final term paper is submitted  twice, that is, in both of two separate formats:  (1) first, electronically by the time and date indicated in the Schedule of Assignments, by way of the "Student Drop Box" section of the "Student Tools" area in the Blackboard Site for This Course; and also (2) second, in hard copy faxed (313-577-2000),, or physically delivered to the Department of Accounting, 100 Rands House, 5229 Cass Avenue, 1st Floor, during business hours so that it can be placed in Prof. Spalding's campus mailbox.

• With regard to the Student Drop Box submission, the file should be in Microsoft Word (not, for example, Works or WordPerfect).  To be safe, save the file in a format no higher than Microsoft Office 2003.  That is, when you go to save your final version of your paper, "Save As" Word 2003, not Word 2007.
  
• You will upload your file onto the Blackboard system by "Sending" it to Prof. Spalding via the Student Drop Box function at the Student Tools area of the Blackboard website for this course.  Name the file as follows:  lastname-paper.doc.
• Be sure to select the Send File button in order to get the file to Prof. Spalding on time.
• Enter "Research Paper from <your name> " in the Title section of the file information and the Comment section of the file information, and add the section number for this course in the Comment section of the file information.
• Do not submit the file in a .ZIP format or similar compressed format.
• Again, be sure to select the Send File button in order to get the file to Prof. Spalding on time (do NOT click on "Add File"). Enter "Research Paper from -your name-" in the Title section of the file information and the Comment section of the file information, and add the section number for this course in the Comment section of the file information.
• Also fax or deliver a hard copy of your paper.
• The delivery location is the Department of Accounting, 100 Rands House, 5229 Cass Avenue, on Main Campus during business hours.  Ask a student assistant or administrative person to place your paper in Prof. Spalding's mailbox. Do not shove your paper under an office door.
• The fax number is (313) 577-2000.  If you plan to fax your paper, do not ask for, and do not expect, a confirmation of the receipt of your fax; if you are unsure about sending a fax, choose another delivery method (e.g., hand delivery, Fedex, etc.).  Also, if you plan to fax your paper, do not wait until the last minute to fax your paper, as the fax line will likely be busy and you will miss the deadline.
• The final term paper should be neat and professional in appearance.
• Use 12 point courier type, double spaced, with one inch margins all around.
• The final paper should generally run from 5 to 8 pages long, double spaced. There is no problem with longer papers, but be sure your writing is succinct, tightly packed, and scholarly.
• Pages should be numbered.  A cover page should include paper title, student's name and student number, course call number (CRN), and date.  The following suggestions will help students enhance their grade on the research paper:
•  Develop your topic so that your conclusion provides "new information," that is, an understaning about something new that is the result of your carefully constructed analysis.
• Emphasize reason and argumentation, and ignore appeals to the emotions.
• The qualities and characteristics of the last five paragraphs, above, such as the use of headings and subheadings, should also be included in the Research Paper itself.
• The final Research Paper should be well-written.  For example:
1.  Avoid alliteration.  Always.
2.  Prepositions are not words to end sentences with.
3.  Avoid cliches like the plague.  (They're old hat)
4.  DON'T use bold, underlines, italics, CAPITAL LETTERS, font changes, and other stylistic flourishes simply for EMPHASIS!
5.  Ampersands & abbreviations, etc. are N.A.
6.  Parenthetical remarks (however relevant) are unnecessary.
7.  It is wrong to ever split an infinitive.
8.  Contractions aren't necessary.
9.  Foreign words and phrases are not apropos.
10.  One should never generalize.
11.  Eliminate quotations.  As Ralph Waldo Emerson said, "I hate quotations. Tell me what you know."
12.  Comparisons are as bad as cliches.
13.  Don't be redundant; don't use more words than necessary; it's highly
superfluous.
14.  Be more or less specific.
15.  Understatement is always best.
16.  One-word sentences?  Eliminate.
17.  Analogies in writing are like feathers on a snake.
18.  The passive voice is to be avoided.
19.  Go around the barn at high noon to avoid colloquialisms.
20.  Even if a mixed metaphor sings, it should be derailed.
21.  Who needs rhetorical questions?
22.  Exaggeration is a billion times worse than understatement.
23.  Eschew obfuscation.
24.  Don't use a big word where a diminutive one will suffice.
25.  Proofread carefully to see if you any words out.
26.  You should not address your writing to the second person (i.e., you should not use the word "you").  I don't recommend that you or I use the first person, either (i.e., I should not find the word "I" or "me" or "my" when I read your paper).
27.  The word "feel" is not "fair", so don't use either word.

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Revised 08/01/2008. Copyright 2001 and 2008:  Albert D. Spalding, JD, CPA      All rights reserved.