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1. XYZ Inc. changes its method of valuation of inventories from weighted-average method to first-in, first-out (FIFO) method. XYZ Inc. should account for this change as (a) A change in estimate and account for it prospectively. (b) A change in accounting policy and account for it prospectively. (c) A change in accounting policy and account for it retrospectively. (d) Account for it as a correction of an error and account for it retrospectively. Answer: (c) 2. Change in accounting policy does not include (a) Change in useful life from 10 years to 7 years. (b) Change of method of valuation of inventory from FIFO to weighted-average. (c) Change of method of valuation of inventory from weighted-average to FIFO. (d) Change from the practice (convention) of paying as Christmas bonus one month s salary to staff before the end of the year to the new practice of paying one-half month s salary only.

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a car to get In short I was jealous This was something that I just couldn t do I had spent my entire short career striving to stay in the shadows and the idea of actually knocking on the door and speaking to our subject freaked me out Then during one long job in the North I happened to be browsing through a bookshop and came across a copy of Kevin Mitnick s The Art of Deception I devoured that book then read it again immediately My respect goes to Kevin for what is an excellent book However, nothing changed I still couldn t knock on doors But the seeds had been sown Social engineering is a very personal skill I believe anybody can do it In fact I know now that anyone can because we re all doing it all the time.

Since its foundation, the Web has been eminently decentralized and based on consensus cooperation among its participants. Its standards are recommendations, its ruling bodies advisory, and its overall compliance driven by individual self-interest rather than absolute regulation. Collaboration processes share these characteristics. Not surprising, since the ongoing development of the Internet as a whole rests on collaborative efforts. Why, therefore, should small-scale collaborative efforts be locked into tools and protocols that re ect a different, server-centric mindset New Forms of Collaboration Many Web resources are repositories for information gathered from diverse, geographically separated sources. The traditional, centrally managed server model has the bottleneck that all updates must pass through one or more webmasters to be published and become accessible to others. Bit 4.4 In the new Web, sources are responsible for their resources

The parties to this agreement are ________________ herein called co-signer(s), and owner. Co-signer(s) acknowledges that he/she has read the residential lease agreement and addendum for the property at ___________________________, between the owner, and _________________, herein called resident, dated ___________________, and understands its terms. Co-signer(s) agrees to personally guarantee the payment of any monetary damages suffered by owner including but not limited to actual attorney s fees incurred in the enforcement of said residential lease rental agreement. Co-signer is not entitled to service of any statutory notices required by law to be provided occupants. This co-signer(s) agreement shall continue in full force and effect for the entire term of resident s tenancy, including any extension and any rental increases in effect during such tenancy. _________________________________________________

It s done unconsciously a lot of the time and deliberately some of the time Every time we negotiate a lift in a friend s car or try to minimize the damage from forgetting a birthday we are using social engineering Realizing this changed things for me I reasoned that I had to find methods that fitted my personality There would be no point in my pretending to be an extroverted character if I wasn t one deep down I would just be creating another opportunity to get caught out Working as a private detective in England is, I suspect, a lot different from doing the same job in many states of the US We have no license, no ID, no authority, no weapons, and, most importantly, no access (legally anyway) to a lot of sources of information.

Using plain old MS-Word, I was able to print up the proper sized barcode to fit on the back of my card. Using my friend s ID number on my card, we went up to the lunch line. Lunch was almost over so it was fairly quiet. I had the lunch lady check the balance on the account and, sure enough, my friend s name showed up on the screen. She reminded me that I only had $5 left in my account and we happily returned back to the art room. Once we got there I got to thinking.