CURRICULUM VITA

 

JOSEPH T. KUVSHINIKOV MBA, CPA, CFE

 

 

 

 

 

 

 

 

 

 

UNIVERSITY ADDRESS

3300 Lake Road West        

Ashtabula, OH  44004       

(440)964-4284                                 

jkuvshin@kent.edu

            http://www.jtkcpa.net

                       

                                                           

 

ACADEMIC RANK

 

 

TENURED ASSOCIATE PROFESSOR

 

PROFESSIONAL CREDENTIALS

 

 

CERTIFIED PUBLIC ACCOUNTANT

  • Ohio

Granted in 1997

                        Certificate No. (Available per request)

 

  • Pennsylvania

Granted in 1993

                        Certificate No. (Available per request)

 

CERTIFIED FRAUD EXAMINER

  • International

Granted in 2007

 

 

ACADEMIC CREDENTIALS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EDUCATION

 

  • Master of Business Administration - Business Administration

            Pennsylvania State University, December 1992

           

  • Bachelor of Science - Accounting

            Pennsylvania State University, May 1987

            Graduated Cum Laud

 

  •  Note:  Currently taking post graduate classes in preparation for entering a PhD Program in Organizational Learning and Leadership (Gannon University)

Projected Coursework Completion: Summer 2011

ACADEMIC ACHIEVEMENTS AND RECOGNITIONS

 

·         Pennsylvania Institute of Certified Public Accountants'

            Award for Excellence in Accounting Studies

 

 

CONTINUING PROFESSIONAL EDUCATION

 

CONTINUING PROFESSIONAL EDUCATION

 

  • To maintain my Certified Public Accountant license in Ohio and Pennsylvania, I have participated in at least 80 hours of Continuing Professional Education in the accounting and related disciplines every 2 years since 1993.  

 

  • To maintain my Certified Fraud Examiner license, I have participated in at least 20 hours of Continuing Professional Education in fraud examination and related disciplines every year since 2007.

 

 

ACADEMIC AND CURRICULAR EXPERIENCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

·                  Tenured Associate Professor, Technology, Regional Campuses

                          Kent State University Ashtabula (1984-Present)

Lead Faculty - Accounting, Business and Related Technologies

            Courses taught:

§      Accounting I - Financial Accounting

§      Accounting II - Managerial Accounting

§      Accounting III - Intermediate Financial Accounting

§      Accounting IV - Intermediate Financial Accounting II

§      Accounting for Entrepreneurs I

§      Case Studies in Fraud Examination

§      Cost Control and Analysis for Management

§      Computerized Accounting Systems

§      Lab for Financial Accounting

§      Individual Investigation in Technology

§      Intro to Business  

§      Intro to Corporate Tax Preparation

§      Introduction to Cost Accounting

§      Introduction to Entrepreneurship

§      Introduction to Web Page Design

§      Payroll Accounting

§      Principles of Fraud Examination

§      Ethical Issues in Fraud Examination

§      Seminar in Fraud Examination

§      Spreadsheet Applications

 

·         Instructor

            Pennsylvania State University

            1992-1994

             Courses taught:

            •       Management Information Systems 106,

                             Specialized Microcomputer Applications in

                             Business

            •       Peachtree Complete Accounting for DOS

 

§  Instructor

            Gannon University

             1993-1994

            Courses taught:

            •       Peachtree Accounting for Windows

            •       Peachtree Complete Accounting for DOS

           

§  Instructor

            Northwest Institute of Research

             1993-1994   

            Courses taught:

            •       Peachtree Accounting for Windows

            •       Windows 3.1

 

§  Computer Lab Coordinator

            Pennsylvania State University

            1992-1993

            •       Worked in coordination with Systems Manager and faculty to provide support to faculty and students in all areas of computer related instruction.

            •       Supervised Novell network.

 

§  Graduate Research Assistant

            Pennsylvania State University

1991-1992

            •       Increased faculty research capabilities by writing access codes to CRISP and COMPUSTAT II on-line business databases.

            •       Trained business faculty in utilization of                               on-line business databases.

            •       Trained both graduate and undergraduate students in accounting applications of spreadsheets.

 

 

CURRICULUM DEVELOPMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UNIVERSITY COORDINATOR INVOLVED IN FRAUD EXAMINATION DEGREE TRACK DEVELOPMENT

COURSES DEVELOPED

TECH 36110:  Principles of Fraud Examination

TECH 36120:  Ethics Relating to Fraud

TECH 36318:  Computer Fraud

TECH 46170:  Case Studies in Fraud

TECH 46180:  Seminar in Fraud

 

LEAD FACULTY INVOLVED IN BMRT ENTREPRENEURIAL TRACK DEVELOPMENT

COURSES DEVELOPED

·         ACTT 21095: Accounting I Computer Lab

·         ACTT 21095:    Accounting for Entrepreneurs I & II

·         ACTT 21095 & BMRT 21095:  Strategic Business Simulations

·         COMT 21095:Introduction to Webpage Design   

 

APPLICATION OF EMERGING SUBJECTS/

MATERIALS INTO COURSES AND CURRICULA AND INSTRUCTIONAL INNOVATION (DIFFERENT WAYS OF TEACHING OR TESTING, PEDAGOGICAL SKILLS)

 

 

 

 

 

 

 

 

 

 

 

CROSS-DISCIPLINARY CAPSTONE CORPORATE SIMULATION

 

DATES OFFERED

Spring 2007, 2008, 2009 

 

CLASSES INVOLVED:

·         Introduction to Cost Accounting

  • Introduction to Marketing
  • Seminar in Management Technology
  • Select Information Technology students

 

MID-LEVEL COMMERCIAL ACCOUNTING SOFTWARE SYSTEMS

 

·         MAS 90 for Windows

 

  • Great Plains Dynamics

 

ENTRY-LEVEL COMMERCIAL ACCOUNTING SOFTWARE SYSTEMS

 

  • Peachtree Complete Accounting Software

 

BUSINESS SIMULATIONS DEVELOPED IN-HOUSE

·         Virtual Corporation

 

COMMERCIAL GRADE BUSINESS SIMULATIONS

 

  • The Game Of Income/OutcomeTM

 

  • The Game of Monopoly

INTERNET BASED CLASS MANAGEMENT

·         Accounting Technology Student Website

 

 

TEACHING AWARDS

 

 

·         Key to the City of Ashtabula.  Recognition for excellence in teaching accounting skills to the administration of the city of Ashtabula, Ohio.

·         Nominated for the Kent State University Distinguished Teacher Award by Professor Mahmoud Najafi.

 

 

PROFESSIONAL EXPERIENCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

·         Senior Researcher

            Keystone University Research Corporation

1990-1994

            •           Prepared grant proposals for various Commonwealth of Pennsylvania contracts.

            •           Designed, supervised and administered the logistical database for the Commonwealth of Pennsylvania Office of Drug and Alcohol Programs semi-annual week long training conference.

            •           Analyzed data and prepared sociological reports.

            •           Supervised computer operations and provided consultation services.

                                                           

·         Staff Accountant

            Coleman, Abbondanza & Schaney, Inc. CPAs

            1989-1990

•           Promoted and implemented cost- and time-saving computer system expansion projects.

            •           Supervised computer operations and provided consultation services.

 

·         Accountant

            First National Bank of Pennsylvania

            •           Designed and supervised implementation of accounting control procedures for East Bay Mortgage Corp. and First National Pennsylvania Investment Corp.

•           Monitored daily operations and maintained subsidiaries' financial records.

 

CONFERENCE PRIMARY ORGANIZER/CO-ORGANIZER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

·         Polish/American Entrepreneurial Business Cooperation Project Workshop I.  Lublin, Poland. January 10-14, 2005.   Organizing trips: (Meetings with Government, Academic and Business Leaders)

Ø  August 2003

Ø  June 2004

Ø  August 2004

Ø  November 2004

Ø  January 2005

 

·         Uruguayan American Entrepreneurial Business Cooperation Project Workshop I.  Montevideo, Uruguay. June 10-12, 2008.   Organizing Trips: (Meetings with Government, Academic and Business Leaders)

Ø  June 2007

Ø  June 2005

 

·         Eastern European/American Entrepreneurial Business Cooperation Project Workshop II.  Lublin, Poland. Projected date:  late July or early August 2011.

Projected participating countries: 

Ø  Poland

Ø  Belarus

Ø  Bulgaria

Ø  Lithuania

Ø  Spain

Ø  Ukraine

Ø  United States

Organizing trips: (Meetings with Government, Academic and Business Leaders)

Ø  August 2008

Ø  July-August 2007

Ø  July-August 2006

Ø  July-August 2005

 

  • West African/American Business Cooperation Project.  Senegal & Burkina Faso.  Dates to be determined.  Exploratory trip:

Ø  January 2007

 

 

 

  • Russian American Business Cooperation Project.  Exploratory trip:  (Meetings with Government, Academic and Business Leaders)

Ø  May 2010

Ø  July 2009

Ø  March 2007

 

  • Argentine American Business Cooperation Project.  Exploratory trip:  (Meetings with Government, Academic and Business Leaders)

Ø  June 2008

 

AUTHORSHIP OF TECHNICAL/

PROFESSIONAL BOOKS, OR CHAPTERS IN TECHNICAL BOOKS

 

·         Kuvshinikov, Joseph T.  A Pedagogical Model for Imparting Cross-Disciplinary Communication Skills Necessary to Develop and Operate the Infrastructure of Virtual Corporations.  Collaborative Business Ecosystems and Virtual Enterprises.  L.M. Camarinha-Matos. 2002.

             579-586.

 

 

AUTHORSHIP OF TECHNICAL/

PROFESSIONAL REFEREED ARTICLES IN PROFESSIONAL PUBLICATIONS

 

 

 

 

 

·         Kuvshinikov, Joseph T.  VBOTZ:  A Pedagogical Cross-Disciplinary, Multi-Academic Level Manufacturing Corporate Simulation.  Association for Business Simulation and Experiential Learning.  Developments in Business Simulation and Experiential Learning.

            Vol. 29. 2002.  102-104.

 

·           Kuvshinikov, Joseph T., and Lindeman, Ralph W.     CPA Survey:  Engagement Letters Used by Most Firms, But Many Doubt Their Legal Value.  The Ohio CPA Journal.  July-September, 1997.  Vol. 56.  No. 3.  39-42.

 

·         Kuvshinikov, Joseph T., and Lindeman, Ralph W.  Ohio CPA Survey:  Implications for Teaching and Curriculum.  The Ohio Business Teacher. Official Journal of The Ohio Business Teachers Association. LV. 1996.  44-48.


 

AUTHORSHIP OF TECHNICAL/

PROFESSIONAL REFEREED ARTICLES IN CONFERENCE PROCEEDINGS

 

 

 

 

 

 

 

 

 

 

 

 

 

  • Kuvshinikov, Joseph T., Strategies for Preventing Corporate Unethical Behavior.  International Simulation and Gaming Association.  2005 International Conference.  “Serious Play:  Form, Function, and Fun.”  Presentations. 

 

  • Kuvshinikov, Joseph T.,  Using Business Simulations in Entrepreneurial Education to Develop Critical Thinking Skills Necessary to Successfully Create Innovative Products and Services.  International Society for Professional Innovation Management.  XV International Conference. Successfully creating innovative products and services: integrating academia, business and consulting.  Compact Disk.   

 

  • Kuvshinikov, Joseph T., A Pedagogical Model using Business Simulations to Teach the Cross-Disciplinary Communication Skills Necessary for Participation in Strategic Business Alliances.  International Society for Professional Innovation Management.  XIV International Conference. Innovation through Collaboration:  Clusters, Networks, Alliances. Compact Disk.   

 

·         Kuvshinikov, Joseph T., Bringing Interdisciplinary Business Understanding to the Masses:  Using Simulations to Bridge Learning and Communication Styles.  Association for Business Communication.  2003 Spring Conference. The World Within the Words:  Business Practice in Plain Language. 24.

 

·         Kuvshinikov, Joseph T.  A Pedagogical Model for Development of Cross-Disciplinary Communication Skills through Corporate Projects involving Students from both Hard and Soft Sciences.  Association for Business Communication.  2002 ABC European Convention.              Abstracts.  2002. 42.

 

 

AUTHORSHIP OF TECHNICAL/

PROFESSIONAL NON-REFEREED ARTICLES

 

 

 

·         Kuvshinikov, Joseph T., Use of the Income/Outcome Business Simulation as a Capstone Project in the Kent State University College of Technology at the Ashtabula Campus.  Income Outcome University 2008 Resource Binder.  May 15, 2008.

 

·         Kuvshinikov, Joseph T., The Development of a Sister City Platform and Component Symposium to Foster Polish-American Entrepreneurial Business Cooperation. Income Outcome University 2008 Resource Binder.May 14, 2008.

 

·         Kuvshinikov, Joseph T., A Pedagogical Model for Teaching Cross-Disciplinary Business Communication Skills Through the Use of Corporate Simulations.  Financial Reporting & Business Communication Conference.  Third Annual Conference.  Cardiff Business School.  Abstracts.

 

·         Kuvshinikov, Joseph T.  Teaching Application Skills Through An Accounting/Management Cross-Disciplinary Group Project.  AURCO Journal.  Spring 2000.  170-177.

 

 

 

 

PRESENTATIONS IN PROFESSIONAL MEETINGS (ORAL OR POSTER) IN OWN DISCIPLINE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

·         “The Role of Faculty as Innovation and Knowledge Brokers in Student-Led Cross-Disciplinary Entrepreneurial Simulation Networks,” International Simulation and Gaming Association. 2010 International Conference. Spokane, WA. July 6, 2010.

 

·         “Power Players in the Classroom: Student Power and Influence in Team-Based Business Simulations,” International Simulation and Gaming Association. 2010 International Conference. Spokane, WA. July 6, 2010.

 

·         “ Use of the Income/Outcome Business Simulation as a Capstone Project in the Kent State University College of Technology at the Ashtabula Campus,”  Income Outcome University 2008. Chapel Hill, NC.   May 15, 2008.

 

·         “The Development of a Sister City Platform and Component Symposium to Foster Polish-American Entrepreneurial Business Cooperation,”  Income Outcome University 2008. Chapel Hill, NC. .May 14, 2008.

 

  • “The Game of Income-Outcome:  Business Basics,” Basic Business English.  Lublin, Poland.  August 1-5, 2005.

 

  • “Strategies for Preventing Unethical Corporate Behavior,”  International Simulation and Gaming Association.  2005 International Conference.  Atlanta, Georgia.                June 27 – July 1, 2005.

 

  • “Diagramming Finite Option Nash Equilibrium in Non-Random Number Based Simulations,”  Association for Business Simulation and Experiential Learning.  23rd Annual Conference.  Orlando, Florida,                     March 16-18, 2005.

 

  • “Using The Game of Income-Outcome to Simulate Businesses Involving Combined Polish and American Management Teams I,” The Polish American Entrepreneurial Business Cooperation Workshop.  Lublin, Poland.  January 11-14, 2005.

 

  • “Using Business Simulations in Entrepreneurial Education to Develop Critical Thinking Skills Necessary to Successfully Create Innovative Products and Services,”  International Society for Professional Innovation Management.  XV International Conference.  Oslo, Norway, June 20-23, 2004.    

 

  • “Utilizing Business Simulations to Enable Students to Envision the Effect of Ethical Decision Making in the Business Environment,” Association for Business Communication.  2003 Annual Meeting.  Albuquerque, New Mexico, October 22-25, 2003.

 

  • “A Pedagogical Model using Business Simulations to Teach the Cross-Disciplinary Communication Skills Necessary for Participation in Strategic Business Alliances,” International Society for Professional Innovation Management.  XIV International Conference.   Manchester, United Kingdom, June 8-11, 2003. 

 

·         “Bringing Interdisciplinary Business Understanding to the Masses:  Using Simulations to Bridge Learning and Communication Styles,” Association for Business Communication, 2003 Spring Conference, Toronto, Ontario, April 3-5, 2003.

 

·         “Strategies for Implementation and Assessment of Ethics Applications in Business Simulations,” Association for Business Simulation and Experiential Learning,  2003 Conference, Baltimore, Maryland, March 20-22, 2003.

 

·         “A Pedagogical Model for Development of Cross-Disciplinary Communication Skills through Corporate Projects Involving Students from Both Hard and Soft Sciences,” Association for Business Communication, 2002 ABC European Convention, The Aarhus School of Business, Aarhus, Denmark, May 23-25, 2002.

 

·         “A Pedagogical Model for Imparting the Cross-Disciplinary Communication Skills Necessary to Develop and Operate the Infrastructures of Virtual Organizations,”  PRO-VE’02,  3rd IFIP Working Conf. on Infrastructures for Virtual Enterprises, Sesimbra, Portugal, May 1-3, 2002.

 

·         “VBOTZ:  A Pedagogical Cross-Disciplinary, Multi-Academic Level Manufacturing Corporate Simulation,” Association for Business Simulation and Experiential Learning,  2002 Conference, Pensacola Beach, Florida, March 20-22, 2002.

 

·         "Virtual Corporation,"  Teachers of Accounting at Two-Tear Colleges 2000,  Northern Virginia Community College, Alexandria, Virginia, May 19, 2000.

 

·         “Teaching Computerized Accounting Skills Through the Use of a Customizable, Internet Accessible Accounting Package,”  Ohio Business Teachers Association Convention, October 9, 1999. 

 

  • “A Pedagogical Model for the Teaching of Cross-Disciplinary Business Communication Skills Through the Use of Corporate Simulations,”  Cardiff Business School & The Association of Chartered Certified Accountants, Financial Reporting & Business Communication Conference.  Third Annual Conference. Cardiff Business School, Cardiff, Wales, United Kingdom, July 2, 1999.

 

 

  • “Audit, Review, and Compilation Module Workshop,” Kent State University/ Kent Campus,

November 14, 1997. 

 

·         “Statement of Cash Flows Seminar,” S.R. Snodgrass, A.C.  CPAs, Fall 1996

 

·         “Utilizing Business Simulations to enable Students to Envision the Effect of Ethical Decision Making in the Business Environment, “  Association for Business Communication.  2003 National Conference.  Albuquerque, New Mexico, October 22-25, 2003. 

 

·         "Ohio CPA Survey:  Implications for Teaching and Curriculum," (With Prof. Ralph Lindeman),  Ohio Business Teachers Association, 69th Annual Convention, Cleveland, Ohio,       October 19, 1996.

 

·         "An Investigation of Engagement Letters as a Form of Legal Protection by Northeastern Ohio CPAs,"  American Accounting Association, 1996 Ohio Region Meeting, Aurora, Ohio,

            May 3, 1996.

           

DISCUSSANT

 

  • “Communication Skills of Entry-Level Accountants in Malaysia,” Mazlina @ Norzila bt Mat Zain (Universiti Multimedia Telekom), Shireenjit Kaur Johl (Universiti Multimedia Telekom) and Noraza Mat Udin (Universiti Utara Malaysia.  Cardiff Business School & The Association of Chartered Certified Accountants, Financial Reporting & Business Communication Conference.  Third Annual Conference. Cardiff Business School, Cardiff, Wales, United Kingdom, July 2, 1999.

IN PROCESS AND PENDING SUBMISSION

 

·         Power Players in the Classroom: Student Power and Influence in Team-Based Simulations  

 

·         “An Overview of the “Pros” and “Cons” Involved in Distance Learning

 

  • “Serious Learning:  Strategies for Teaching Ethics Applications Skills through Business Simulations”

 

RESEARCH PAPERS WRITTEN, SUBMITTED TO REFEREED CONFERENCES, AND CURRENTLY UNDER REVISION

·         “Using Cross-Disciplinary Virtual Student Corporations to Model Cybernetic Management Systems”

Ø  Submitted to:  Association of Technology, Management and Applied Engineering, 2010 Conference

 

·         “A Pedagogical Model for Teaching Ethics Application Skills Through the Use of Cross-Disciplinary Corporate Simulations.”

Ø  Submitted to:  American Accounting Association, Fourth Symposium on Ethics in Accounting, August, 1999.

 

·         “The Effect of CPA Firm Demographics on the Perception of Importance and Legal Protection Provided by Engagement Letters in Compilations, Reviews, and Audits.”

Ø  Submitted to:  American Accounting Association, 1999 Ohio Regional Meeting, April 1999. 

 

 

 

TECHNICAL PRESENTATIONS AT OTHER DEPARTMENTS OR INSTITUTIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

      SIX SIGMA BLACK BELT COMPONENT PRESENTATION

 

·         “The Game of Income-Outcome,” Six Sigma Black Belt Class, Kent State University Ashtabula Campus, December 4, 2006.

 

COLLOQUIA

 

·         “The Game of Income-OutcomeTM Basic Manufacturing Program,”  The Lakeside High School Honors Colloquium, Kent State University Ashtabula Campus,  November 21, 2003.

 

CONFERENCE PRESENTATIONS

 

·         “Teaching Application Skills through the Use of an Accounting/Management Technology Cross-Disciplinary Business Simulation,” Fifth Annual AURCO Conference, Wright State University-Lake Campus, Ohio, April 10, 1999.

 

·         "Accounting Technology Website Design and Maintenance," Kent State Regional Campus Multimedia Conference 1997, New Philadelphia, Ohio, November 7, 1997.

·         "Excellence in Teaching at the Regional Campuses,"  Panelist, University Teaching Council Day, Kent State University, Ohio, October 11, 1996.

·         "Interactive Accounting Technology for Small Businesses:  Peachtree Accounting for Windows V3.0," Kent State Regional Campus Multimedia Conference 1995, Salem, Ohio, November 3, 1995

·         “Peachtree Accounting for Windows,” Gannon University CIE/CIM Center, Erie, Pennsylvania, July 19, 24, 26,     & 31, 1995.

 

 

 

PROPOSALS SUBMITTED  (FUNDED)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PROPOSALS SUBMITTED  (FUNDED)

Cont.

 

 

 

 

 

 

SUMMER TEACHING DEVELOPMENT AWARDS

 

·         “The Development of a Cross-Disciplinary, Multi-Academic Level Virtual Corporation Instructional Environment”, Kent State University Regional Campus 1999 Summer Teaching Development Award.  (Summer 1999)

 

  • "The Development of Financial Statement Compilation, Review and Audit Supplement Modules For Financial Accounting Students", Kent State University Regional Campus 1997 Summer Teaching Development Award. (Summer 1997).

 

SABATICAL:  SPRING 2007

 

EXTERNAL PROPOSALS

 

·      MAS90 Accounting System for Windows and Client/Server (Unlimited User License) along with user training.  The following modules were provided:

            •  Library Master                                                        •  Accounts Payable

            •  Accounts Receivable                                                       •  Bill of Materials

            •  Bank Reconciliation                                                         •  Custom Office

            •  Crystal Reports                                                      •  Explorer

            •  Fixed Assets                                                                     

•  General Ledger

            •  Inventory Management                                        •  Job Cost

            •  Materials Requirements Planning                                 •  Magnetic Media (Tax Return Filing)

            •  Purchase Order                                                    

•  Payroll

            •  Sales Order                                                                                    •  Time and Billing

            •  Timecard                                                                             •  Work Order

 

·         Ohio House Bill Grant for purchase of a Dell Poweredge 2400 Computer Network Server.

 

·         "Survey of Engagement Letter Use by Northeastern Ohio CPAs", Ohio Business Teachers Association. Academic Year 1995/1996.

 

 

PROPOSALS SUBMITTED (APPLIED)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UNIVERSITY TEACHING COUNCIL

 

·         A Summer 2003 Kent State University Teaching Council Summer Teaching Development Award Proposal for the Development of Business Management Simulations for Business and Non-Business Majors

 

 

SUMMER TEACHING DEVELOPMENT AWARDS

 

·         A Summer 2010 Teaching Development Award Proposal for The Development of Business Management Simulations for Business and Non-Business Majors

 

·         A Summer 2004 Professional Development Award Proposal for Education in Advanced Business Strategy Synthesis and Corresponding Pedagogies  

 

·         A Summer 2002 Field Experience Award Proposal for Training and Research Regarding Accountants’ Cross-Disciplinary Team Leadership Roles in Highly Dynamic Corporate Environments

 

·         A Summer 2001 Professional Development Award Proposal for the Development of Cross-Disciplinary Team Leadership Skills in an Age of Change

 

 

EXTERNAL PROPOSALS

 

·                     A Sister Cities International Award proposal in the category of  “Outstanding Achievement in Global Citizenship Innovation Award for Sustainable Development Between Cities Greater than 100,000.”  The proposal was entitled, “The Development of a Sister City Platform and Component Workshop to Foster Polish-American Entrepreneurial Business Cooperation”

 

 

 

TECHNICAL OR PROFESSIONAL BOOK REVIEWS, EDITORSHIPS OF JOURNALS

 

 

 

 

 

 

 

 

 

REVIEWER OF TEXTBOOK

 

  • Diary Keeper for South-Western College Publishing (96/97)

REVIEWER FOR REFEREED CONFERENCE

 

  • Association for Business Simulation and Experiential Learning

Ø  2005 Annual Conference – 4 Papers Reviewed

Ø  2002 Annual Conference – 2 Papers Reviewed

 

  • American Accounting Association.

Ø  1999 Ohio Regional Meeting – 3 Papers Reviewed

 

 

 

CONFERENCE

TRACK

MODERATOR AND/OR SESSION CHAIR

 

 

  • “Sensible Simulations.”  Association for Business Simulation and Experiential Learning.  32nd Annual Conference.  Orlando, Florida, March 16-18, 2005.

 

  • “Corporate – University Linkages.” International Society for Professional Innovation Management.  XV International Conference.  Oslo, Norway, June 20-23, 2004.    

 

·         Association for Business Simulation and Experiential Learning,  2004 Conference, Las Vegas, Nevada, March 24-26, 2004.

 

 

 

PROFESSIONAL CERTIFICATIONS, OR ANY OTHER TYPE OF PROFESSIONAL ACCOMP-LISHMENT

 

 

 

 

 

CERTIFIED BUSINESS SIMULATION FASCILITATOR

  • Income/OutcomeTM-Advanced

                        March 2004

  • Income/OutcomeTM-Basic

              December 2002

  • Income/OutcomeTM-Intermediate

                        December 2002

 

 

SAGE SOFTWARE ACCOUNTING SOFTWARE TRAINING (SELF STUDY)

 

  • MAS 90 for Windows Technical Support Course

 

SAGE SOFTWARE ACCOUNTING SOFTWARE TRAINING (ON SITE)

 

  • MAS 90 for Windows Installation

            May 19-21, 1999

  • 90/W Manufacturing (Inventory Management, Bill of Materials, Work Order, & Materials Resource Planning Modules

            February 2-5, 1999

 

STATE OF THE ART ACCOUNTING SOFTWARE TRAINING (ON SITE)

 

  • 90/W Payroll

            August 14, 1998

  • 90/W Custom Office

            August 7, 1998

  • 90/W Crystal Reports

            June 25-26, 1998

  • 90/W Library Master, General Ledger, Accounts Payable, and Receivable

            June 15-18, 1998

 

 

 

PROFESSIONAL EXPERIENCE, E.G.

CONSULTING 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I have provided accounting, auditing, computer, educational and tax consulting services to the companies, organizations and individuals in the geographic area served by Kent State University Ashtabula Campus. 

 

(Confidentiality prevents disclosure of client names without prior client authorization)

·         IRS Reform Town Hall Meeting (As representative of CPA profession) Radio WQLN; November 21, 1997.

·         Explained Form 1099-Misc Miscellaneous Income Reporting Laws to Engineering Students at KSU/Ashtabula Campus  

  • Provide accounting assistance to Bret Cimeroll for a local accountant who passed away

 

 

 

 

 

 

INTERNATIONAL

CONSULTING

 

 

 

 

 

 

Member of the Consulting Team working on Building the National Technology Platform of Poland

 

Consulting services have been provided to various academic, business and governmental entities throughout North America, South America, Europe, Africa and Asia.

 

 

 

INTEGRATION OF EMERGING SUBJECTS/

MATERIALS INTO COURSES AND CURRICULA

 

 

 

RESEARCH SURVEY

 

·         Research Survey Concerning CPA's Use of Engagement Letters for Compilations and Reviews

 

WORK IN PROGRESS

 

  • 5 Year Survey of Kent State University Regional Campus Accounting Technology Graduates and Their Employers

 

 

 

AUTHORSHIP IN TECHNICAL/

PROFESSIONAL EDUCATION OR TEACHING RELATED PUBLICATIONS, INCLUDING RELATED MATERIALS

 

 

·         FINANCIAL STATEMENT COMPILATION, REVIEW, & AUDIT SUPPLEMENTAL MODULES FOR FINANCIAL ACCOUNTING STUDENTS

            I developed financial statement compilation, review, and audit supplemental modules for beginning and intermediate financial accounting students.  These modules are in the form of a workbook and serve as an additional "chapter" to supplement  the textbook. 

 

 

 

SOFTWARE DEVELOPMENT

 

 

  • I have prepared software modifications and cross-software package data linking solutions to several of the clients listed in the “Professional Experience” section.

 

 

 

PUBLICATION OF NON-REFEREED MAGAZINE ARTICLES, NEWSPAPER ARTICLES, WWW PAGES, ETC.

 

 

 

 

 

 

 

CORPORATE WEBPAGE

·         News:  Letter from Prof. Joseph T. Kuvshinikov, MBA, CPA, Income/Outcome™ Facilitator.  Located on the world wide web:  http:/www.income-outcome.com/news.htm

 

CORPORATE NEWSLETTER

 

·         Brunswick Integrated Computer Solutions Newsletter Article. "Kent State University School of Technology Introduces First “Virtual Corporation”" (Summer 1999)

 

LOCAL NEWSPAPER

 

  • Ashtabula Star Beacon newspaper article.  "Virtual Classroom/Real Business."  (Spring 1999)

 

  • Ashtabula Star Beacon newspaper article discussing the Accounting Technology Program at KSU/Ashtabula Campus. (Fall 1994) 

 

 

 

PRESENTATIONS IN SERVICE ORGANIZATIONS OR IN PROFESSIONAL ORGANIZATIONS OUTSIDE AREA OF EXPERTISE

 

 

 

 

“English is Friendly ” English Coversation Camp. I served as an English instructor in foreign countries.   Each morning consisted of 3 hours in-class instruction.  Afternoons were spent on various field trips which required students to practice the English they were learning. 

 

·         Lublin, Poland, August 3-7, 2009

 

·         Lublin, Poland, August 4-8, 2008

 

·         Lublin, Poland, August 6-10, 2007

 

  • Lublin, Poland, July 31-August 4, 2006

 

  • Lublin, Poland, August 1-5, 2005

 

  • Lublin, Poland, August 9-13, 2004

 

  • Lublin, Poland, August 4-8, 2003

                             

Guest Lecturer of English at “Liceum Sobieskeigo” Polish High School

  • Lublin, Poland, June 14-16, 2003

 

 

 

INTER-

INSTITUTIONAL

COOPERATION

LIAISON

 

 

I am serving as a liaison in developing an articulation  agreement between Kent State University School of Technology and the Production Engineering School of Warsaw, Poland. 

 

 

MENTOR RESPONS-IBILITIES

 

 

 

 

 

 

 

I SERVED AS MENTOR TO THE FOLLOWING FULL AND PART TIME INSTRUCTORS

Academic Years Indicated In ( )

 

·         Susan Gustavson(08/09)

 

·         Daryl Upole (06/07)(07/08)(08/09)

 

·         Lawrence Abbondanza (04/05)

 

·         Jeff Piotrowski (02/03)

 

·         Trish Shoulders (02/03)

 

·         Denise Wilson (01/02)

 

·         David Dalessandro (96/97)

 

·         Joseph Pedro (96/97)

 

·         Daryl Upole (95/96)

 

·         Christine Naylor (95/96)

 

·         Jared Efantis (95/96)(96/97)

 

·         Dale Reffner (94/95)

 

 

I SERVED AS MENTOR TO THE FOLLOWING FULL TIME TENURE TRACK PROFESSOR

                               

·         Nicole Bissessar (Beginning Fall 2009)

 

·         Jeffrey Wheeler (Beginning Fall 2006)

 

·         Dwight Beebe (Beginning Summer 1998)

 

 

 

 

PEER REVIEWS PROVIDED

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ASSOCIATE PROFESSOR PEER REVIEW

 

·         Professor Ralph Lindeman on November 23, 2002

 

·         Professor Ralph Lindeman on January 19, 1999

           

 

PROMOTION PEER REVIEW

 

·         Professor Ralph Lindeman on May 4, 1996

TENURE TRACK PEER REVIEW

 

  • Nicole Bissessar on November 2, 2009

 

  • Professor Gale Sewell on June 7, 2005

 

·         Professor Brian Castellani on March 19, 2003

 

·         Professor Dwight Beebe on November 9, 1998

 

·         Professor Mahmoud Najafi, PhD on April 22, 1998

           

           

TERM FACULTY PEER REVIEW

 

·         Marna Drum on December 5, 2006

 

·         Joseph Muscatello on November 13, 2006

 

·         Daryl Upole, on November 6, 2006

 

·         Natalie Huya on December 1, 2005

 

·         Professor Chris Naylor on December 14, 2004

 

·         Professor Irene Edge on May 22, 2003

 

·         Professor Jean Freeman on March 13, 2001

 

·         Professor Robert Burhanna on November 11, 2000

 PART TIME INSTRUCTOR PEER REVIEW

 

  • Jane Ross on November 11, 2006

 

  • Mario Mastrandrea on November 6, 2006

 

  • Jeff Piotrowski on November 23, 2002

 

·         Diana Spencer on November 23, 2002

 

  • Denise Wilson on November 6, 2001

 

·         Sandy Deak on October 10, 1998

 

·         Sirijun Buranapalanamai on April 23, 1998

 

·         Chris Naylor on November 25, 1997 & December 3, 1998

 

·         David Licate on November 19, 1997

 

·         Jane Ross on October 21, 1997

 

·         David Dalessandro on April 29, 1997

 

·         Joseph Pedro on March 17, 1997

 

·         Jared Efantis on May 30, 1996.

 

·         Daryl Upole on April 18, 1996.

 

 

 

COMMITTEE PARTICIPATION INSIDE AND OUTSIDE THE UNIVERSITY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
COMMITTEES SERVICING REGIONAL CAMPUSES

 

Chair Positions Held

 

·         Accounting Technology Subcommittee (94/95)(95/96)

   AlternateChair,96/97)(Chair,97/98)(98/99)(99/00)(00/01) (01/02)(02/03)(03/04)(04/05)(05/06)

 

·         School Curriculum Committee (Chair, 97/98)

 

·         Teaching Development Summer Awards Committee (97/98)(99/00)(Chair,00/01)

 

Active Membership

·         University Priorities and Budget Advisory Committee (06/07)

 

·         School of Technology Handbook Committee (05/06)

 

·         University Priorities and Budget Action Committee (04/05)

 

·         School of Technology School Advisory Committee (04/05)(05/06)

 

·         School of Technology Reappointment/Tenure/Promotion Committee (04/05)(05/06)

 

·         Regional Campus Faculty Advisory Committee (01/02)

      (Secretary,02/03)

 

·         Dr. Shirley Barton Scholarship Award Committee  (02/03)

 

·         Teaching Development Award Committee (00/01)

 

·         Participated in School of Technology Strategic Planning Discussions with Interim Provost Gordon Keller and       Dr. Shirley Barton

               

·         Participated in School of Technology Dean Search Interviews

 

·         Tech Prep Consortium

 

·         Accounting Technology Curriculum Subcommittee Representative to Computer Technology Curriculum Committee (96/97)

 

·         Alternative Regional Campus Representative to College of Business Committee (95/96)(96/97)

 

·         University Teaching Council Conference Subcommittee (95/96)(96/97)

 

·         Business Technologies Curriculum Committee (94/95)(95/96)(96/97)

 

·         On-Line Transcript Evaluation Program (94/95)

COMMITTEES SERVICING THE ASHTABULA CAMPUS

 

Chair Positions Held

 

·         Faculty Council (94/95)(95/96)(96/97)(98/99)(Vice Chair,99/00)(Vice Chair,00/01)(Chair,01/02) (Chair,02/03)(04/05)(05/06)(06/07)

 

·         Facilities Planning and Space Utilization Committee (Chair,95/96)(Chair,96/97)

            (Chair,97/98)(Chair,98/99)(Chair,99/00)(Chair,00/01)

 

·         Reappointment/Tenure/Promotion (01/02)(02/03)(03/04) (04/05)(05/06)(06/07)

 

·         Student Complaints (04/05)

 

·         Hardware/Software Committee (94/95)(95/96)(Chair,96/97)

 

·         ITV Committee (Chair,95/96)

 

 

Active Membership

 

 

·         Dean Stocker Decanal Review Committee (07/08)

 

·         Research/Creative Activity (03/04,04/05)

 

·         Assistant Dean Search Committee (03/04)

 

·         Diversity Committee (02/03)

 

·         Participated in KSU/Ashtabula Dean Search Interviews

 

·         Dean Search (01/02)

 

·         Dean’s Advisory Group

 

·         Dean’s Cabinet

 

·         Travel Committee (98/99)(99/00)(00/01)

 

·         Beitler Award Committee (98/99)

 

·         Network Systems Manager Search Committee (98/99)

 

·         Engineering Advisory Committee(98/99)

 

·         Part Time Faculty Review Committee (97/98)

 

·         Business Management Technology Search Committee (97/98)

 

·         Computer Technology Search Committee (97/98)

 

·         Mathematical Sciences Search Committee (97/98)

 

·         Faculty Advisors to the Dean Committee (97/98)

 

·         Academic Affairs Committee (96/97)

 

·         ITV Liaison (96/97)

 

·         Instructional Technologies Committee (96/97)

 

·         Semester Scheduling Team (96/97)

 

·         Faculty Merit Committee (96/97)

 

·         Student Commencement Speaker Committee (95/96)(96/97)

 

·         Task Force on  Advising (95/96)

 

·         Ohio Board of Regents Regional Campus Goals Committee (95/96)

 

·         Financial Stability Task Force (94/95)(95/96)

 

·         Library Committee (94/95)(95/96)

 

·         Research/Creative Activity Committee (94/95)(95/96)

 

·         Technology Building Brainstorming Committee (94/95)

 

·         House Bill 790 Committee (94/95)

 

·         Mathematical Sciences Search Committee (94/95)

 

·         Commencement Committee (94/95)

 

COMMITTEES SERVICING THE COMMUNITY SERVED BY THE REGIONAL CAMPUS

 

Chair Positions Held

·         Ashtabula Accounting Community Advisory Committee (Chair,94/95)(Chair,95/96)(Chair,96/97)

 

Co-Chair Position Held

 

·         Business Technology Advisory Committee (99/00)(06/07)

 

 

 

SERVICE AWARDS (OUTSIDE FIELD OF DISCIPLINE)

 

 

Kent State University - Ashtabula Campus Student Government Award for Outstanding Contribution to Student Life

(Academic Years 1995-1996 and 1996-1997)

 

 

 

POSITIONS HELD BY APPOINTMENT (CHAIR, COORDINATOR, ETC.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LEAD FACULTY

 

  • Accounting Technology Department

            Responsibilities at KSU/Ashtabula Campus include:

Ø  Advising all students in the ACTT program.

Ø  Preparation of graduation paperwork for all                                                    potential ACTT graduates.

Ø  Scheduling and staffing all ACTT classes.

Ø  Selecting and/or approving textbooks adopted.

 

 

ADDITIONAL ADVISING RESPONSIBILITIES

 

  • Business Management and Related Technologies Advisor

 

  • 2+2 Program Advisor

 

  • Pre-Business Advisor

 

JUDICIAL HEARING OFFICER

 

ALTERNATE CONDUCT HEARING OFFICER

 

 

 

DEVELOPMENT OF  INTERNSHIPS, CO-OPS AND PRACTICUMS

 

 

 

I have work with students and their employers to develop internships in the ACTT and BMRT disciplines.  Representative internships:

  • Internship for Carol Lennon with Pressright Corporation during Fall 1997.
  • Internship for Erika Butts with Vocational Guidance

 

  • Internship developed for Cheryl Moster

 

 

 

ADVISING STUDENT ORGANIZATIONS

 

 

  • Inter-Varsity Christian Fellowship (96/97)(97/98)(98/99)            (99/00)(000/01)(01/02)(02/03)(03/04)

Ø  Table and Small Group Leader (Various Student Conferences)

 

  • Business/Accounting Club (94/95)(95/96)(96/97)(97/98)

 

 

 

 

PROFESSIONAL ASSOCIATION ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OFFICER POSITIONS HELD IN PROFESSIONAL ASSOCIATIONS

 

·         Pennsylvania Institute of Certified Public Accountants – State Council Member

 

·         Pennsylvania Institute of Certified Public Accountants – Erie Chapter

 

Ø  Executive Committee (April 2004 to Current)

 

Ø  President (May 2007-April 2008)

 

Ø  President-Elect (April 2006 to May 2007)

 

Ø  Secretary (April 2005 to March 2006)

 

Ø  Treasurer (April 2004 to March 2005)

 

·      Pennsylvania Institute of Certified Public Accountants – Erie Chapter Committees:

 

Ø  50th Anniversary Committee

 

Ø  Passport to Opportunity Committee

 

Ø  Celebrate Erie Promotional Committee

 

 

·      Rotary International

 

·      International Society for Professional Innovation Management

 

Ø  North American Liaison

 

 

MEMBERSHIPS IN ACADEMIC AND PROFESSIONAL ORGANIZATIONS

ACTIVE MEMBERSHIPS

 

·         Association for Business Communication

 

·         Association for Business Simulation and Experiential Learning

 

·         International Society for Professional Innovation Management 

 

·         North American Simulation and Gaming Association

 

·         Ohio Society of Certified Public Accountants

 

·         Pennsylvania Institute of Certified Public Accountants

 

 

 

 

CHARITABLE SERVICE

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

POSITIONS HELD

 

City of Erie, Pennsylvania

 

  • Vice Chairman, Sister City Committee (Academic Partnership Specialist)

 

Ø  Hosted Mayoral delegation visit from Zibo, China.  October 22-26, 2007.

 

 

Ø  Hosted Mayoral delegation visit from Dungarvn, Ireland to Erie, PA. August 21-26, 2007.

 

Ø  Co-led Mayor’s delegation to Germany and Poland.  May 2006.

 

Ø  Hosted Mayoral delegation visit from Lublin, Poland to Erie, PA. October 17-19, 2005.

 

Ø  Represented City of Erie internationally since January 2005.

 

 

Christian and Missionary Alliance National Headquarters

 

  • Missions Subcommittee Committee Member

 

 

Western Pennsylvania District of the Christian and Missionary Alliance Missions Mobilization Team

 

  • Short Term Missions & Missionary Partnering Specialist/Trainer

 

Ø  Emporium, PA.  April 12, 2008.

 

Ø  Saegertown, PA. March 30, 2008.

 

Ø  Mars, PA.  November 11, 2006.

 

Ø  Punxsatawny, PA. October 28, 2006

 

 

First Alliance Church (Erie, PA)

 

  • Director of Global Short Term Missions Ministry

 

·         Director of Global Impact Ministry Team

 

  • Short Term Missions Trip Organizer and Leader

 

Ø  English is Friendly, Lublin, Poland.  August 7-18, 2008.

 

Ø  English is Friendly, Lublin, Poland.  July 27-August 8, 2007.

 

Ø  English is Friendly.  Lublin, Poland.  July 27-August 8, 2006.

 

Ø  English is Friendly.  Lublin, Poland.  July 29-August 8, 2005.

 

Ø  English is Friendly.  Lublin, Poland.  August 3–15, 2004.

 

·         East Africa Outreach Planning Committee

 

Slavic Church of Evangelical Christians (Erie, PA)

 

  • Director of Slavic Mission of Evangelical Christians

 

·         Accountant

 

  • Argentinean Mission Trip

 

MISCELLANEOUS CHARITABLE SERVICE EVENTS

Guest Speaker by Invitation: (Representative Entries)

 

·         Regarding Uruguayan/American Cooperation to the Montevideo, Uruguay Rotary.  June 10, 2008.

 

·         Regarding Russia outreach opportunities to Franklin Alliance Church.  May 4, 2008.

 

·         Regarding Africa to Girard Alliance Christian Academy. January 9, 2008.

 

·         Junior Achievement.  Spoke at Western Reserve High School regarding ethics.  November 29, 2007.

 

·         Regarding global short term missions opportunities to Corry Alliance Church.  September 16, 2007.

 

·         Regarding West Africa Business Relationship Building to Western Pennsylvania District of the Christian and Missionary Alliance.  April 18, 2007.

 

·         Regarding Africa to First Alliance Church’s Women to Women Community Group.  April 3, 2007.

 

·         Girard Alliance Church to Alliance Women’s Fellowship. March 24, 2007.

 

·         Wesley Woods Camp.  February 25, 2007.

 

·         American Evangelical Christian Churches Pennsylvania Regional Conference. August 12, 2006.

 

·         To “at-risk” youth at Lighthouse Café (06/07)

·         Joni and Friends Wheels for the World Mission Outreach (Wheelchair distribution in Poland) (04/05)

 

·         September 11, 2001 Remembrance Service Facilitator

 

·         Student Memorial Service Leader (2000)

 

·         To Entrepreneurship class. (96/97)

 

·         Post-Soviet Union Executive Training (95/96)

 

·         Humanitarian Aid to Eastern Europe Mission (94/95)(95/96)(96/97)