Online CPE - getting easier all the time: web-based study finally is living up to its potential.Did you have to rush to meet your last CPE (Customer Premises Equipment) Communications equipment that resides on the customer's premises. CPE - Customer Premises Equipment reporting deadline? Do you repeatedly face such pressure because traveling to "classroom" sessions and working on paper-based correspondence courses isn't is·n't Contraction of is not. isn't is not isn't be the best use of your time? Does your firm want to make its training program more flexible and cost-effective cost-effective, n the minimal expenditure of dollars, time, and other elements necessary to achieve the health care result deemed necessary and appropriate. ? If you answered "yes" to any of these questions, online CPE may be just what you need. Many U.S. corporations are enthusiastic about the convenience and economy of online learning and have greatly increased their spending for it. The resulting boost in CPE providers' revenue, in turn, has enabled them to expand their course offerings and develop enhanced features, such as immediate test results, that make online instruction more attractive to busy practitioners. This article evaluates the current status of online CPE for CPAs and discusses the changes that have occurred since our 1998 JofA article on the subject (see "Plug-In An auxiliary program that works with a major software package to enhance its capability. For example, plug-ins are widely used in image editing programs such as Photoshop to add a filter for some special effect. to CPE," Nov. 98, page 59). In May of this year, as then, we searched the Internet Internet Publicly accessible computer network connecting many smaller networks from around the world. It grew out of a U.S. Defense Department program called ARPANET (Advanced Research Projects Agency Network), established in 1969 with connections between computers at the and surveyed the online CPE vendors we found. Our findings and conclusions are based on their responses. THE GOOD NEW DAYS We spoke with 14 vendors now offering online courses to CPAs--double the number we contacted for our 1998 survey. The number of Web-based courses they offer has soared to more than 3,000 from only a few dozen. Much of this growth was in tax-related subjects: These vendors offer 902 online taxation courses vs. the 19 we reported in 1998. See exhibit 1 on page 65, which charts significant gains in accounting, auditing, computing computing - computer and other professional development courses over the five-year period. Moreover, both enrolling online for courses and getting test results are easier than ever before. All surveyed providers offer these features--a vast improvement over 1998 when 71% offered online registration and payment and only 57% provided immediate online notification of test scores. And vendors have significantly expanded the array of other services they offer. One provider offers access to all the courses and features of its product via a free trial subscription. All but one offer either complimentary online. courses or previews, course materials and certificates of completion. A preview typically explains how to navigate (1) "Surfing the Web." To move from page to page on the Web. (2) To move through the menu structure in a software application. the online course, summarizes the topics it covers, lists the course's learning objectives, describes the glossary A term used by Microsoft Word and adopted by other word processors for the list of shorthand, keyboard macros created by a particular user. See glossaries in this publication and The Computer Glossary. of terms used in the course and explains how to take the course exam after studying the instruction material. Twelve providers also maintain an online record of the courses each individual has completed. Previously, just two vendors offered free online courses, one issued electronic course-completion certificates and one an online record of continuing education continuing education: see adult education. continuing education or adult education Any form of learning provided for adults. In the U.S. the University of Wisconsin was the first academic institution to offer such programs (1904). . Efficiency remains one of the major advantages of online CPE: There are no travel costs, and time spent unproductively is minimal. Plus, fees for online courses are significantly lower than those for more traditional forms of in-person adj. 1. undertaken by an individual in person; as, an in-person appearance s>. Adj. 1. in-person - an appearance carried out personally in someone else's physical presence; "he carried out the negotiations in person"; "a and self-study self-stud·y n. 1. Study or examination of oneself. 2. A form of study in which one is to a large extent responsible for one's own instruction. continuing education. So today, CPAs who choose from the wide variety of online CPE vendors and courses can save time and money without compromising on quality. With a personal computer, a printer and Web access, practitioners anywhere in the world can complete a worthwhile course online 24 hours a day, 7 days a week and immediately receive a certificate of completion. TAKE YOUR PICK Exhibit 2 on page 66 gives address and contact information for each vendor, shows cost per CPE hour and briefly explains what features the product or service provides. We do not endorse To sign a paper or document, thereby making it possible for the rights represented therein to pass to another individual. Also spelled indorse. endorse (indorse) v. any specific vendor or course. (The vendors themselves supplied the exhibit's data, which are subject to change.) The following capsule capsule In botany, a dry fruit that opens when ripe. It splits from top to bottom into separate segments known as valves, as in the iris, or forms pores at the top (e.g., poppy), or splits around the circumference, with the top falling off (e.g., pigweed and plantain). summaries of each vendor's course offerings complement the information in exhibits 1 and 2. * AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Online CPE (www.cpa2biz biz n. Informal Business. biz Noun Informal business Noun 1. .com). The AICPA's online learning tools are available exclusively through the CPA2Biz Web site. AICPA InfoBytes, the site's flagship product A primary product of a company, which is typically why the company was founded and/or what made it well known. For example, MS-DOS, Windows and the Microsoft Office suite have been flagship products of Microsoft. CorelDRAW is a flagship product of Corel Corporation. , was launched in 2000 and includes hundreds of courses on a broad range of topics at an average cost as low as 53 cents (21 cents for AICPA members) per credit hour. Selected as one of Accounting Today's top 100 products for 2003, AICPA InfoBytes offers a free trial subscription to the entire product. Members pay $149 for a new subscription and $119 for the annual renewal. Also available online are two new CPE subscription programs, AICPA Financial Pro and AICPA Practice Pro, which feature streaming video A one-way video transmission over a data network. It is widely used on the Web as well as company networks to play video clips and video broadcasts. Computers in home networks stream video to digital media hubs connected to a home theater. and easy-to-follow course outlines. Rounding out the AICPA offerings is the Learn2 Library of courses that provides instruction on using Microsoft (Microsoft Corporation, Redmond, WA, www.microsoft.com) The most successful and influential software company. Microsoft's software and Intel's hardware pioneered the PC and revolutionized the computer industry. desktop applications such as Excel A full-featured spreadsheet for Windows and the Macintosh from Microsoft. It can link many spreadsheets for consolidation and provides a wide variety of business graphics and charts for creating presentation materials. and PowerPoint A presentation graphics program from Microsoft for Macintosh and Windows. It was the first desktop presentation program for the Mac and provides the ability to create output for overheads, handouts, speaker notes and film recorders. . * ASCE ASCE abbr. American Society of Civil Engineers (www.asce.com). A relatively new vendor, ASCE offers 95 courses, of which 50 are in taxation. At an average cost of only $3.95 per credit hour, ASCE's courses are among the least expensive available. * CCH CCH Colegio de Ciencias y Humanidades (Spanish) CCH Certified Clinical Hypnotherapist CCH Cook County Hospital CCH Certified in Classical Homeopathy CCH Country Club Hills (Fairfax City, VA, USA) Learning Center (tax.cchgroup.com/learningcenter). Sixty-five of CCH'S 76 courses cover taxation and are integrated with its Internet-based Tax Research Network, which contains additional information on topics studied. The remaining courses cover financial and estate planning Estate Planning The overall planning of a person's wealth, including the preparation of a will and the planning of taxes after the individual's death. Notes: Contrary to popular belief, estate planning involves much more than preparing a will, and it is not only for the and accounting/ auditing. All courses include practice tools, such as worksheets and sample letters to clients, to help practitioners implement what they've they've Contraction of they have. they've have learned. Offerings are moderately priced at $15 per credit hour. Individual practitioners also can sign up for a $295 one-year adj. 1. completing its life cycle within a year. Adj. 1. one-year - completing its life cycle within a year; "a border of annual flowering plants" annual phytology, botany - the branch of biology that studies plants subscription to CCH Learning Center and gain access to all courses, including those released during the subscription period. * CE OneSource (www.fp.edu See .edu. (networking) edu - ("education") The top-level domain for educational establishments in the USA (and some other countries). E.g. "mit.edu". The UK equivalent is "ac.uk". ). Known in 1998 as CPE Internet, CE OneSource has increased its course offerings to 80 from 17. Of these, 30 are on taxation, computing or accounting/auditing. Although CE OneSource's average per-hour cost is, at $25, the highest among the surveyed vendors, it offers an unlimited annual CPE package for $195. * CPEasy (www.cpeasy.com). One of the vendors mentioned in the 1998 article, CPEasy, increased the number of its courses to 126 from 17 and now issues online certificates of completion. Course topics are evenly distributed among accounting, auditing, tax and computing, enabling CPAs to satisfy all their CPE requirements at one location. Although the cost per credit hour ranges from $8.25 to $15, CPAs can buy a year's supply at reduced prices in blocks of 20, 40 or 80 hours. Block purchases can be used either by individuals or by a group. CPEasy is affiliated with Bisk Education  Bisk Education, Inc. is a United States corporation, founded in 1971 to provide distance test preparation for accountants. , a provider of CPA exam preparation courses. * eMIND (www.emind.com). Formerly known as Yipinet, eMind is the largest vendor represented here with 955 available online courses--800 on computing, 110 on taxation and 45 on accounting/auditing. On average, eMind's products and services cost $20 per credit hour. * Journal CPE Online (www.agacgfm.org See .org. (networking) org - The top-level domain for organisations or individuals that don't fit any other top-level domain (national, com, edu, or gov). Though many have .org domains, it was never intended to be limited to non-profit organisations. RFC 1591. ). Journal CPE Online differs from other CPE vendors in that customers can receive continuing education credits only by completing online quizzes Online quizzes are quizzes that are published on the internet and are generally for entertainment purposes. Introduction Online quizzes are a popular form of entertainment for web surfers. based on quarterly issues of The Governmental Accountant's Journal. (The vendor provided no cost information in the online survey.) * JN Productions (www.jn-productions.com). JN Productions is an attractive option for CPAs who need to satisfy continuing education requirements in computer-related subjects. The company offers a total of 136 courses including 82 on computing and 22 on continuing education topics outside of accounting, auditing and tax. At an average cost of $4.50 per hour, its products are inexpensive. * MicroMash (www.micromash.net). MicroMash did not appear in the 1998 article. It offers 142 courses at an average cost of $15 per credit hour and recently released an 8-hour course on SAS (1) (SAS Institute Inc., Cary, NC, www.sas.com) A software company that specializes in data warehousing and decision support software based on the SAS System. Founded in 1976, SAS is one of the world's largest privately held software companies. See SAS System. no. 99, Consideration of Fraud in a Financial Statement Audit. * National Tax Institute (www.nationaltaxinstitute.com). In addition to NTI's catalog catalog, descriptive list, on cards or in a book, of the contents of a library. Assurbanipal's library at Nineveh was cataloged on shelves of slate. The first known subject catalog was compiled by Callimachus at the Alexandrian Library in the 3d cent. B.C. of 90 courses, including accounting and tax, the company offers the ethics ethics, in philosophy, the study and evaluation of human conduct in the light of moral principles. Moral principles may be viewed either as the standard of conduct that individuals have constructed for themselves or as the body of obligations and duties that a course required in 12 states. The cost ranges from $5 to $10 per hour, depending on the number of hours purchased. * PassOnline (www.passonline.com). PassOnline has 175 courses on a wide variety of topics; 38 of them cover taxes. The company also offers the same state-required ethics course as the National Tax Institute. Its courses are moderately priced at an average of $12.47 per credit hour. * PPC See Pocket PC, PowerPC and pay-per-click. PPC - PowerPC University (www.ppcuniversity.com). PPC University offers 189 courses--on everything except computing--at an average cost of $16.95 per hour. Seven of these courses are on risk-based auditing and can be purchased individually for $118.65. Or, as part of a $109 annual subscription, practitioners can have access to them and all other courses for one year. * SmartPros Ltd. (www.smartpros.com). A CPE provider for 22 years, SmartPros offers CPE for corporate financial managers and public accountants. The 300 courses available through its various products cover a wide variety of topics. These products include FMNOnline, AICPA Practice Pro, AICPA Financial Pro, SmartPros Advantage and CPA Report--Government & Not-for-Profit Not-for-profit An organization established for charitable, humanitarian, or educational purposes that is exempt from some taxes and in which no one in profits or losses. Online. AICPA members receive a discounted rate of $199 for one year of unlimited CPE through AICPA Practice Pro or AICPA Financial Pro. SmartPros courses range in price from $2 to $10 per hour depending on the product ordered. * WiseGuides (www.wiseguides.com). WiseGuides offers 110 courses including 70 on taxation and 20 on accounting/auditing. Prices range between $4.99 and $12.50 per CPE hour, depending on the number purchased. WiseGuides also provides online professional certification Professional certification, trade certification, or professional designation, often called simply certification or qualification, is a designation earned by a person to assure that he/she is qualified to perform a job or task. review materials. THE VALUE OF ONLINE LEARNING CPAs from all areas of the profession agree that a commitment to professional growth adds value to the CPA credential credential verb To determine or verify titles, qualifications, documents, completion of required training, and continuing education, in those persons who function in a professional or official capacity–eg, ER physician, neurosurgeon, etc. Cf Credentials. (see "CPA Vision 2011 and Beyond: Focus on the Horizon," JofA, Dec.98, page 15). To this end, the AICPA and all 50 state boards state boards Examinations administered by a US state board of medical examiners to license a physician in a particular state; these examinations play an ever-decreasing role in state medical licensure, as these bodies now rely on standardized national examinations have some form of mandatory CPE requirement. In recent years, online CPE offerings have become a convenient and cost-effective way to meet such requirements and to stay abreast of developments in our rapidly changing profession. While the number of online CPE providers, the range of course offerings and the level of customer service have increased dramatically over the last five years, providers also have improved the quality of their offerings. Both participants and providers of CPE programs must adhere to adhere to verb 1. follow, keep, maintain, respect, observe, be true, fulfil, obey, heed, keep to, abide by, be loyal, mind, be constant, be faithful 2. the AICPA/NASBA Statement on Standards for Continuing Professional Education Programs (www.aicpa.org/cpe/stds/index.htm), a joint effort by the AICPA and NASBA NASBA National Association of State Boards of Accountancy NASBA Nucleic Acid Sequence-Based Amplification (assay used to detect HIV viral load in blood plasma) to ensure high-quality CPE standards for both participants and providers. Practitioners considering taking online CPE should determine first whether their respective state boards have approved the intended provider's courses. With growing numbers of practitioners choosing to satisfy their CPE requirements online, it may be time you did the same. There are thousands of courses to choose from, so open your Web browser The program that serves as your front end to the Web on the Internet. In order to view a site, you type its address (URL) into the browser's Location field; for example, www.computerlanguage.com, and the home page of that site is downloaded to you. , look them over and begin earning those credits the modern, convenient way. EXECUTIVE SUMMARY * THE NUMBER OF VENDORS offering online courses to CPAs has grown considerably since 1998 when the JofA first reported on the subject. * THE NUMBER OF ONLINE COURSES reported in a survey of CPE providers grew sixtyfold to more than 3,000. * EMPLOYEES AND CPAs WHO STUDY online spend less time and money on travel. * COMPANIES ARE SPENDING MORE on online learning because of the overall cost savings it makes possible. * ALL VENDORS OFFER FEATURES that make the online CPE experience richer and more rewarding than ever before. They include free previews Free preview is a term, most commonly used by cable television, referring to when cable systems offer a pay-TV service to customers for free for a short period of time. History of courses and now--all online--registration, payment, course materials, testing, grading, record of CPE courses taken and certificates of completion. * CPE PROGRAMS MUST ADHERE to AICPA/NASBA standards governing gov·ern v. gov·erned, gov·ern·ing, gov·erns v.tr. 1. To make and administer the public policy and affairs of; exercise sovereign authority in. 2. the quality of professional education. * PRACTITIONERS CONSIDERING TAKING ONLINE CPE should determine first whether their respective state boards have approved the intended provider's courses. Practical Tips for Choosing Online CPE Providers Practitioners considering satisfying some or all of their professional education requirements online should * Check, before enrolling in a CPE course, with their state board of accountancy to confirm it will grant credit for completing that vendor's courses. * Get a good sense of whether a vendor's courses meet their needs, by signing up for the complimentary courses and "previews" most vendors offer. * Carefully compare the various services and products each vendor offers. It'll it'll Contraction of it will. it'll it will or it shall it'll will increase the odds of finding the provider most capable of meeting their specific needs. * Avoid automatically selecting the least expensive offerings. If courses lack time-saving time-saving adj → que ahorra tiempo time-saving adj → qui fait gagner du temps time-saving time adj → or efficiency-producing features, the experience could wind up costing CPAs more than it would have if they had purchased a higher-quality product. Find Out How You're you're Contraction of you are. you're you are you're be Doing The AICPA Competency COMPETENCY, evidence. The legal fitness or ability of a witness to be heard on the trial of a cause. This term is also applied to written or other evidence which may be legally given on such trial, as, depositions, letters, account-books, and the like. 2. Assessment Tool (CAT) can help CPAs, students and financial professionals get a good sense of how well they've mastered the core competencies A core competency is something that a firm can do well and that meets the following three conditions specified by Hamel and Prahalad (1990):
CAT contains several competency models, each tailored to assess the professional skills of individuals working in, or curious about, the following areas: * Fraud prevention, detection and investigation. * Audit. * Business and industry/new finance. * Government. * Personal financial planning Financial planning Evaluating the investing and financing options available to a firm. Planning includes attempting to make optimal decisions, projecting the consequences of these decisions for the firm in the form of a financial plan, and then comparing future performance against . * Elder care. By producing a personalized per·son·al·ize tr.v. per·son·al·ized, per·son·al·iz·ing, per·son·al·iz·es 1. To take (a general remark or characterization) in a personal manner. 2. To attribute human or personal qualities to; personify. analysis of an individual's strengths and weaknesses, CAT confirms his or her strengths, identifies where further development is needed and provides insights for a career change or advancement.
Exhibit 1: Growth of Online CPE
1998 2003
Number of vendors: 7 14
Total number of courses: 54 3,235
Accounting and auditing 18 632
Taxation 19 902
Computing 9 1,036
Other 8 665
Percentage of vendors offering:
Complimentary course(s) 29% 93%
Online registration 71% 100%
Online payment 71% 100%
Online course materials 86% 93%
Online testing 100% 100%
Online grading 57% 100%
Online record of CPE 14% 86%
Online certificates 14% 93%
Saving Money by Studying Online
By conducting more of its employee education
online, Deloitte Consulting cut its travel
costs, which were a substantial part of its
training budget.
Training cost Cost
Year per employee reduction
1999 $7,500 n/a
2002 $3,000 60%
Source: "Enterprise E-Learning," Learning Circuits, American Society
for Training and Development, www.learningcircuits.org, 2003.
Exhibit 2: Review of Online CPE Providers
AICPA
Program Online CPE ASCE
Vendor AICPA ASCE
Harborside 1755 W. Brandon
Financial Center Blvd.
201 Plaza Three Building D
Jersey City, NJ Brandon, FL
07311-3881 33511
Phone 888-777-7077 800-596-3441
Fax 800-362-5066 800-713-3555
E-mail service@cpa2biz.com dawn@asce.com
Web site www.cpa2biz.com www.asce.com
Total number of courses 761 95
Accounting and auditing 268 22
Taxation 220 50
Computing 49 14
Other 224 9
Average cost per hour $0.53-$4.91 * $3.95
Complimentary course(s) Y Y
Online registration Y Y
Online payment Y Y
Online course materials Y Y
Online testing Y Y
Online grading Y Y
Online record of CPE Y Y
Online certificates issued Y N
CCH
Program Learning Center CE OneSource
Vendor CCH Inc. College for
Financial Planning
4025 W. 6161 S. Syracuse Way
Peterson Ave. Greenewood Village,
Chicago, IL CO 80111
60626
Phone 773-866-3648 800-237-9990
Fax 773-866-3084 N/A
E-mail heftyg@cch.com webmaster@fp.edu
Web site tax.cchgroup.com/ www.fp.edu/
learningcenter
Total number of courses 76 80
Accounting and auditing 9 1
Taxation 65 15
Computing 0 14
Other 2 50
Average cost per hour $15 $25
Complimentary course(s) Y Y
Online registration Y Y
Online payment Y Y
Online course materials Y Y
Online testing Y Y
Online grading Y Y
Online record of CPE Y Y
Online certificates issued Y Y
Program CPEasy eMind
Vendor Bisk eMind
Education, Inc.
9417 Princess 3 West 18th St.
Palm Ave. New York, NY
Tampa, FL 10011
33619
Phone 800-874-7877 866-553-6463
Fax 800-345-8273 212-929-8991
E-mail info@cpeasy.com sales@emind.com
Web site www.cpeasy.com www.emind.com
Total number of courses 126 955
Accounting and auditing 32 45
Taxation 35 110
Computing 24 800
Other 35 N/A
Average cost per hour $8.25-$15 * $20
Complimentary course(s) Y Y
Online registration Y Y
Online payment Y Y
Online course materials Y Y
Online testing Y Y
Online grading Y Y
Online record of CPE Y Y
Online certificates issued Y Y
Journal
CPE Online JN Productions
Vendor Association of JN Productions
Government
Accountants
2208 Mount P.O. Box 293024
Vernon Ave. Lewisville, TX
Alexandria, VA 75029
22301
Phone 703-684-6931 800-479-5636
Fax 703-548-9367 443-222-0698
E-mail llatham@agacgfm.org info@
jn-productions.com
Web site www.agacgfm.org www.jn-productions
.com
Total number of courses N/A 136
Accounting and auditing N/A 4
Taxation N/A 28
Computing N/A 82
Other N/A 22
Average cost per hour N/A $4.50
Complimentary course(s) N Y
Online registration Y Y
Online payment Y Y
Online course materials Y N
Online testing Y Y
Online grading Y Y
Online record of CPE Y N
Online certificates issued Y Y
National
MicroMash Tax Institute
Vendor MicroMash National
Tax Institute, Inc.
6402 S. Troy Circle 87 Terrace Hall Ave.
Englewood, CO Burlington, MA
80111-6424 01803
Phone 800-272-7277 781-272-7773
Fax 303-799-1425 781-272-9258
E-mail info@micromash.net fust@aol.com
Web site www.micromash.net www.national
taxinstitute.com
Total number of courses 142 90
Accounting and auditing 35 10
Taxation 50 30
Computing 32 0
Other 25 50
Average cost per hour $15 $5-$10 *
Complimentary course(s) Y Y
Online registration Y Y
Online payment Y Y
Online course materials Y Y
Online testing Y Y
Online grading Y Y
Online record of CPE Y Y
Online certificates issued Y Y
PASSOnline PPC University
Vendor Positive Practitioners
Systems, Inc. Publishing Co.
5014B Little 801 Cherry Street
Valley Rd. Suite 1300
Leander, TX Fort Worth, TX
78641 76102
Phone 512-260-9433 817-332-3709
Fax 512-260-9437 817-252-4008
E-mail lynda@ winford.paschall@
passonline.com ppcnet.com
Web site www.passonline.com www.ppcuniversity.com
Total number of courses 175 189
Accounting and auditing 12 74
Taxation 38 91
Computing 18 0
Other 107 24
Average cost per hour $12.47 $16.95
Complimentary course(s) Y Y
Online registration Y Y
Online payment Y Y
Online course materials Y Y
Online testing Y Y
Online grading Y Y
Online record of CPE N Y
Online certificates issued Y Y
SmartPros Ltd. WiseGuides
Vendor SmartPros Ltd. WiseGuides, Inc.
12 Skyline Drive 4833 Darrow Rd.
Hawthorne, NY Suite 105
10532 Stow, OH
44224
Phone 914-345-2620 800-713-2098
Fax 914-345-2660 330-342-7343
E-mail info@smartpros.com andyr@wiseguides.com
Web site www.smartpros.com www.wiseguides.com
Total number of courses 300 110
Accounting and auditing 100 20
Taxation 100 70
Computing 0 3
Other 100 17
Average cost per hour $2-$10 * $4.99-$12.50 *
Complimentary course(s) Y Y
Online registration Y Y
Online payment Y Y
Online course materials Y Y
Online testing Y Y
Online grading Y Y
Online record of CPE Y Y
Online certificates issued Y Y
N/A: Information not provided by vendor.
Note: Information supplied by vendors (as of May 2003) and subject to
change. Contact vendors for latest information.
* Vendor supplied a range of costs instead of an average cost.
ROBERT Robert, Henry Martyn 1837-1923. American army engineer and parliamentary authority. He designed the defenses for Washington, D.C., during the Civil War and later wrote Robert's Rules of Order (1876). Noun 1. A. SEAY, CPA, DBA, is professor of accounting at Murray State University Publications Its student newspaper, The Murray State News, has been awarded two Pacemaker awards in the last decade, the highest award given to collegiate newspapers; in addition, the school yearbook, The Shield, , Murray, Kentucky Murray is a city in Calloway County, Kentucky, United States. The population was 15,725 as of 2006 census estimates and has a micropolitan area population of 35,421. It is the county seat of Calloway CountyGR6 and is the home of Murray State University. . His e-mail address See Internet address. e-mail address - electronic mail address is rob.seay@murraystate.edu. HOLLY R. RUDOLPH Rudolph: see Raoul, king of France. Rudolph his red nose lit the way for Santa and his sleigh. [Am. Pop. Music: “Rudolph the Red-Nosed Reindeer”] See : Nose , CPA, DBA, is associate professor of accounting at Murray Murray, river, Australia Murray, principal river of Australia, 1,609 mi (2,589 km) long, rising in the Australian Alps, SE New South Wales, and flowing westward to form the New South Wales–Victoria boundary. State. Her e-mail address is holly.rudolph@murraystate.edu. MARGARET Margaret, 1930–2002, British princess, second daughter of King George VI and sister of Queen Elizabeth II, b. Glamis, Scotland. In 1960 she married a commoner, the photographer Antony Armstrong-Jones, who was created earl of Snowdon in 1961. N. BOLDT is assistant professor of accounting at Murray State. Her e-mail address is margie.boldt@murraystate.edu. |
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