Question: A woman reports being mugged by a
A woman reports being mugged by a masked assailant, whom she scratched on the arm during a brief struggle. The victim is not sure whether the attacker was male or female. DNA analysts extract and amplify the amelogenin gene from the epithelial cells under the victim’s fingernails (allegedly belonging to the attacker) and from a buccal swab of the victim. The sample is separated by gel electrophoresis with the result shown here. The victim’s amelogenin DNA is in lane 2, and the amelogenin DNA from the fingernail scraping is in lane 4. What conclusion can you draw about the attacker from this result? How did you reach this conclusion? 
> Reflections Mirrors, Ltd. offers a 3-year warranty on all its products. In Year 1, the company reported income before warranty expense of $620,000 and estimated that warranty repairs would cost the company $150,000 over the 3-year period. Actual repairs
> Bobby James Puppet Company acquired a new plastic molding machine at the beginning of the current year at a cost of $420,000. The asset has a 6-year useful life for financial reporting purposes and is depreciated on a straight-line basis with no residual
> Hondell Industries offers a 3-year basic warranty on all its products. At the beginning of the current year, the estimated warranty liability had a balance of $110,000. Actual repairs cost $35,000, and the company accrued an additional $60,000 for the cu
> Immox Company has conformity between its taxable income and income before taxes. If Immox’s taxes payable are $140,000, and its tax rate is 40%, what is its net income?
> IFRS. Using the information provided in BE16-7, prepare the entries assuming that Turner Tires, Inc. is an IFRS reporter. Turner plans to trade the securities. Prepare the journal entries required on the date of acquisition and at the end of the year. D
> IFRS. Using the information provided in BE16-7, prepare the entries assuming that Turner Tires, Inc. is an IFRS reporter and elects to report these securities at fair value through other comprehensive income. Turner is not holding the investment for trad
> Turner Tires, Inc. acquired 40,000 shares of Fenwick Corporation stock at a price of $35 per share during 2016. This investment does not allow Turner to participate in the decision making of Fenwick, and the company therefore does not have the ability to
> IFRS. Using the information provided in BE16-5, prepare the entry to record the fair value adjustment if Ruban plans to hold the bonds to generate cash flows by selling the bonds. Data from BE16-5: IFRS. Ruban Company, an IFRS reporter, acquired $3,500,
> IFRS. Ruban Company, an IFRS reporter, acquired $3,500,000 face value, 8% bonds on January 1 of the current year when the market rate of interest was 10%. Ruban plans to hold the bonds to generate cash flows by collecting contractual cash flows but could
> IFRS. Gills Products, an IFRS reporter, acquired $2,960,000 face value, 5% bonds on January 1 of the current year when the market rate of interest was 10%. Gills plans to hold the bonds to generate cash flows by collecting contractual cash flows only, an
> IFRS. Tank Top Menswear, Ltd., an IFRS reporter, reported net plant and equipment of $1,600,000. These assets cost $2,500,000 with accumulated depreciation taken to date of $900,000. Based on recently assessed negative evidence, Tank Top’s management con
> Using the information provided in BE16-2, prepare the entry to record the fair value adjustment if Kuban classified this investment as a trading security. Data fromBE16-2: Kuban Company acquired $3,500,000 face value, 8% bonds as an available-for-sale i
> Kuban Company acquired $3,500,000 face value, 8% bonds as an available-for-sale investment on January 1 of the current year when the market rate of interest was 10%. Interest is paid annually each December 31. Kuban purchased the bonds, which mature in 1
> For each debt investment in the following table, compute the impairment loss, if any, and determine whether the loss is reported in net income. Assume that the investor is not expected to sell the investments prior to full recovery of the decline in fair
> IFRS. For each debt investment in BE16-17, compute the impairment loss, if any, and determine whether the loss is reported in net income or other comprehensive income under IFRS. The available-for-sale investments are classified as fair value through oth
> For each debt investment in the following table, compute the impairment loss, if any, and determine whether the loss is reported in net income. All of the investments were purchased in the current year. Assume that the investor is not expected to sell th
> Fill in the blanks in the following statements: a. Level 1: Fair values are determined based on ____________ for identical assets. b. Level 2: Fair values are determined using ____________. Other observable inputs could include ____________ based on si
> Thornwood Consultants, Ltd. adopted the fair value option for a recent acquisition of debt investment securities that were originally classified as held to maturity. Thornwood acquired bonds of Wicker Enterprises at a cost of $1,100,000. The year-end fai
> Aaron Anatole accepted a $250,000, 4-year, non-interest-bearing note receivable upon a sale. The current market rate of interest is 8%. The note is not publicly traded. Prepare the journal entry to record the sale. Ignore cost of goods sold.
> Natale Enterprises, a major real estate developer, recently accepted a $10,000,000, 5-year, 2% note receivable in exchange for products sold. Interest is paid annually. The current market rate of interest is 6%. The note is not publicly traded. Prepare t
> On January 1, Newman acquired a 30% interest in the common shares of MultiGram Entertainment at a cost of $4,295,000. During the year, MultiGram reported a net loss of $630,000 and paid no dividends. At acquisition, MultiGram’s market value equaled the b
> IFRS. Fillepeel Manufacturing, Inc., an IFRS reporter, has only one plant asset used in production. The asset had a cost of $500,000 and was depreciated for 2 full years since the date of acquisition. This accounting resulted in a total accumulated depre
> Almonzo’s Flower Box, Inc. operates a floral delivery service. The company has three delivery trucks. It recently signed a contract to make deliveries for two local florists. The delivery route for one of the florists has been unprofitable. Are the three
> 1. _________ is the method used to support a likely sequence of events at a crime scene by the observation and evaluation of physical evidence and statements made by individuals involved with the incident. 2. Reconstructing the circumstances of a crime
> 11. The believability of _________ accounts, confessions, and informant testimony can all be disputed, maligned, and subjected to severe attack and skepticism in the courtroom. 12. True or False: Physical evidence cannot be used to exclude or exonerate
> If there is a GPS capability on a smartphone, how might the investigator make use of it? Is it useful for correlation? What kind and how would such correlation be accomplished?
> What is the IMSI, where might it reside, and what is it used for? How would the digital forensic investigator use it?
> What are SIMs and SD cards and why does a mobile device need them? Do all mobile devices have one or both of these? If not, what substitutes?
> How are today’s generations of mobile devices different from and the same as personal computers?
> How can law enforcement make use of the locations of cell phone towers?
> Differentiate chain of evidence and chain of custody and give examples of both in the context of an investigation where mobile devices play an important part.
> What precautions should the examiner take when seizing/ analyzing a live, turned-on mobile device?
> You are examining two computers to determine the IP address from which several threatening e-mails were sent. The first computer uses Microsoft Outlook as an e-mail client and the second uses a web-based e-mail client. Where would you probably look first
> What kind of search pattern(s) would investigators be most likely to employ in each of the following situations? a. Two people searching a small area with well-defined boundaries b. Several people searching a large area c. A single person searching a lar
> You are investigating a case in which an accountant is accused of keeping fraudulent books for a firm. Upon examining his computer, you notice that the suspect uses two different accounting programs that are capable of reading the same types of files. Gi
> Criminalist Tom Parauda is investigating the scene of a crime involving a computer. After he arrives, he photographs the overall scene and takes close-up shots of all the connections to the single computer involved, as well as photos of the serial number
> If a file system defines a cluster as six sectors, how many bits of information can be stored on each cluster? Explain your answer.
> You have been asked to determine whether a handwritten will, supposedly prepared 30 years ago, is authentic or a modern forgery. What aspects of the document would you examine to make this determination? Explain how you would use thin-layer chromatograph
> In each of the following situations, indicate how you would go about recovering original writing that is not visible to the naked eye. a. The original words have been obliterated with a different ink than was used to compose the original. b. The original
> Criminalist Julie Sandel is investigating a series of threatening notes written in pencil and sent to a local politician. A suspect is arrested and Julie directs the suspect to prepare writing samples to compare to the writing on the notes. She has the s
> Criminalist Matt Weir is collecting evidence from the site of an explosion. Arriving on the scene, he immediately proceeds to look for the crater caused by the blast. After finding the crater, he picks through the debris at the site by hand, looking for
> Which color test or tests would you run first on a suspect sample to test for evidence of each of the following explosives? Explain your answers. a. Tetryl b. TNT c. Chlorate d. Nitrocellulose
> The following pieces of evidence were found at separate explosion sites. For each item, indicate whether the explosion was more likely caused by low or high explosives, and explain your answer: a. Lead azide residues b. Nitrocellulose residues c. Ammoniu
> Classify the following chromatograms of ignitable liquids as low, medium, or high petroleum distillates. Refer to Figure 17–10.
> You are the first officer at the scene of an outdoor assault. You find the victim bleeding but conscious, with two of the victim’s friends and several onlookers standing nearby. You call for backup and quickly glance around but see no one fleeing the sce
> Criminalist Mick Mickelson is collecting evidence from a fire scene. He gathers about a quart of ash and soot debris from several rooms surrounding the point of origin. He stores the debris in a new, clean paint can, filled about three-quarters full. See
> It is late August in Houston, Texas, and you are investigating a fire that occurred at a facility that stores motor oils and other lubricating oils. A witness points out a man who allegedly ran from the structure about the same time that the fire started
> Indicate which method of heat transfer is most likely to be responsible for each of the following: a. Ignition of papers in the room where a fire starts b. Ignition of electrical wiring in a room adjoining the fire’s point or origin c. Ignition of roof t
> At a crime scene, you encounter each of the following items. For each item, indicate the potential sources of DNA. The five possible choices are saliva, skin cells, sweat, blood, and semen.
> You are a forensic scientist performing DNA typing on a blood sample sent to your laboratory. While performing an STR analysis on the sample, you notice a four-peak pattern. What conclusion should you draw? Why?
> Police discover a badly decomposed body buried in an area where a man disappeared some years before. The case was never solved, nor was the victim’s body ever recovered. As the lead investigator, you suspect that the newly discovered body is that of the
> The following sequence of bases is located on one strand of a DNA molecule: C–G–A–A–T–C–G–C–A–A–T–C–G–A–C–C–T–G List the sequence of bases that will form complementary pairs on the other strand of the DNA molecule.
> Criminalist Cathy Richards is collecting evidence from the victim of a sexual assault. She places a sheet on the floor, asks the victim to disrobe, and places the clothing in a paper bag. After collecting pubic combings and pubic hair samples, she takes
> Police investigating the scene of a sexual assault recover a large blanket that they believe may contain useful physical evidence. They take it to the laboratory of forensic serologist Scott Alden, asking him to test it for the presence of semen. Noticin
> What important elements are missing from the following crime-scene sketch?
> Criminalist Jared Heath responds to the scene of an assault, on an unpaved lane in a rural neighborhood. Rain had fallen steadily the night before, making the area quite muddy. A suspect with very muddy shoes was apprehended nearby but claims to have pic
> Only a handful of crime laboratories worldwide have access to a nuclear reactor to carry out neutron activation analysis. What are some possible reasons why this is so?
> A forensic analyst at the local crime lab receives pieces of a disfigured bullet from a crime scene. She then obtains an exemplar bullet fired by the firearms analyst from the suspect’s firearm. What is the next step in analysis?
> You are investigating a hit-and-run accident and have identified a suspect vehicle. Describe how you would collect paint to determine whether the suspect vehicle was involved in the accident. Be sure to indicate the tools you would use and the steps you
> You are investigating an arson scene and you find a corpse in the rubble, but you suspect that the victim did not die as a result of the fire. Instead, you suspect that the victim was murdered earlier, and that the blaze was started to cover up the murde
> You are a forensic scientist who has been asked to test two blood samples. You know that one sample is suspected of containing barbiturates and the other contains no drugs; however, you cannot tell the two samples apart. Describe how you would use the co
> Following is a description of four individuals who have been drinking. In which (if any) of the following countries would each be considered legally drunk: the United States, Australia, Sweden? a. Bill, who weighs 150 pounds and has consumed three 8-ounc
> Following is a description of four individuals who have been drinking. Rank them from highest to lowest blood-alcohol concentration: a. John, who weighs 200 pounds and has consumed eight 8-ounce drinks on a full stomach b. Frank, who weighs 170 pounds an
> Answer the following questions about driving risk associated with drinking and blood-alcohol concentration: a. Randy is just barely legally intoxicated. How much more likely is he to have an accident than someone who is sober? b. Marissa, who has been dr
> When investigating a potential warehouse for storing illegal drugs, the police collected a variety of drugs. The drugs were tested with presumptive color tests for determining their possible identity. The test tubes shown in the following figure display
> Evidence Processing at the Crime Laboratory You are the evidence technician at the front desk of the state crime lab. You receive the following items of evidence to check in on a very busy day. You must indicate which unit each piece of evidence should b
> The following figure shows a chromatogram of a known mixture of barbiturates. Based on this figure, answer the following questions: a. What barbiturate detected by the chromatogram had the longest retention time? b. Which barbiturate had the shortest ret
> A police officer stops a motorist who is driving erratically and notices a bag of white powder on the front seat of the car that he suspects contains heroin. The officer brings the bag to you, a forensic scientist in the local crime lab. Name one screeni
> Following are descriptions of four hypothetical drugs. According to the Controlled Substances Act, under which drug schedule would each substance be classified? a. This drug has a high potential for psychological dependence, it currently has accepted med
> Following are descriptions of behavior that are characteristic among users of certain classes of drugs. For each description, indicate the class of drug (narcotics, stimulants, and so on) for which the behavior is most characteristic. For each descriptio
> An individual who has been using a drug for an extended period of time suddenly finds himself unable to secure more of the drug. He acts nervous and irritable and is hyperactive. He seems almost desperate to find more of the drug, but experiences no sick
> What is Locard’s exchange principle?
> How did Calvin Goddard advance the science of firearms examination?
> What was Francis Galton’s principal contribution to forensic science?
> A young child is kidnapped from her school playground. Shown below is a reference sample of the kidnapped child’s hair. The only cars that left the parking lot before the child was discovered to be missing were those of four cafeteria w
> Why is Mathieu Orfila considered “the father of forensic toxicology”?
> How does the textbook define forensic science?
> What aspect of the hair cortex is most important for the criminalist and why?
> Name two analytical devices used by forensic scientists to determine the class of a fiber.
> How can micro-spectrophotometry and chromatography be used to analyze fiber evidence?
> What is the first and most important step in the examination of a fiber? What physical characteristics of fibers might help an examiner identify it?
> How has mass production limited the value of fiber evidence?
> How is the hair cuticle used to identify different animal species?
> What physical change occurs when a substance undergoes the following changes of state: (a) From liquid to solid, and (b) From liquid to gas?
> Name the three forms, or states, of matter and explain how the shape and volume of matter are expressed in each state.
> The most common scale patterns found on hairs are generally classified as coronal, spinous, and imbricate. Examine the scale casts of animal hairs shown here and indicate the scale pattern of each.
> Define element and compound and name the smallest unit of each.
> Define weight and mass and explain the difference between the two concepts.
> List the two most commonly used temperature scales and their respective reference points.
> What reference points are most often chosen when constructing a temperature scale?
> List the basic units of length, mass, and volume in the metric system.
> How can an investigator determine the order in which several successive penetrations of a glass occurred?
> What is the 3R rule and how is it applied to the analysis of glass fractures?
> What is the Becke line and how is it used to determine the refractive index of a glass sample?
> Describe the process of flotation and explain what it is used for.
> Why is the metric system of measurement easier to use than the “English system”? Which system is used in the United States?
> For each of the following human hair samples, indicate the medulla pattern present.
> List two factors that make it difficult for criminalists to compare glass samples.
> What two models do scientists use to explain the nature of light? Under what conditions does each model best describe the behavior of light?
> What is color? What determines the color of an opaque object?
