common questions about the CPA Exam

winter 2010
A publication of the
Wisconsin Institute
of Certified Public
Accountants
Winter 2010
in this issue
•Explore common questions about the CPA Exam
•Navigating the Exam
application process
•How to find the right
employer: Do your
homework
•Landing a dynamic career in the travel industry
• Internship expands
technical, time
management skills
Explore
common questions
about the CPA Exam
By Robert Gruber, Ph.D., CPA and Cindy Gruber, MBA, CPA
T
he Uniform CPA Examination
consists of four sections: Auditing
(AUD), Business Environment and
Concepts (BEC), Financial Accounting and
Reporting (FAR), and Regulation (REG). It
is administered on an on-demand basis
each quarter in a two-on/one-off pattern;
i.e., candidates can take the CPA Exam in
January and February, but not March; April
and May are “on months,” but June is an
“off-month,” and so on.
structure of
Chart 1Current
the CPA Exam
Section
Format
Auditing
(AUD)
• 3 multiple-choice
question (MCQ)
testlets containing a total of 90
questions
Business
Environment
and Concepts
(BEC)
Financial
Accounting
and Reporting
(FAR)
Regulation (REG)
• 3 MCQ testlets
containing a total
of 90 questions
• 3 MCQ testlets
containing a total
of 90 questions
• 3 MCQ testlets
containing a total
of 72 questions
• 2 simulations
(long format)
• 2 simulations
(long format)
• 2 written communication tasks
• 2 written communication tasks
4.0 hours
3.0 hours
• 2 simulations
(long format)
• 2 written communication tasks
NEWS FOR THE CPA2B
Editor, Amy E. Gaeth
Director of PR/Communications
Wisconsin Institute of CPAs
[email protected]
The current structure of the CPA Exam
varies slightly by section, as summarized
below (Chart 1). However, significant
changes in the format of each section have
been approved by the AICPA for the CPA
Exam beginning in January 2011. (An upcoming article in the WICPA’s MAR/APR On
Balance magazine will thoroughly discuss
these changes.)
Testing time
4.5 hours
2.5 hours
continued on pg. 3
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R U Ready?
The CPA Exam
Growing the CPA profession is a top priority for the
Wisconsin Institute of CPAs. If you are on the path to
becoming a CPA, take advantage of the following discounts
for Society members to help you reach your goals. Whether
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•A unique test each time
WICPA members receive a $25 discount on the complete four-part
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Young Professional Committee involvement
Write for the member magazine, On Balance
Access to members-only events
Sign up for membership
online at www.wicpa.org.
Student membership is $30.
Wisconsin CPA Firms
Sponsor CPA2B
Thank you to our CPA2B sponsors. Without these firms this
publication wouldn’t be possible. Make sure to visit their Web sites
to learn more about the firm as well as career opportunities!
RitzHolman CPAs
wicpa.org
news for the cpa2b • winter 2010
www.ritzholman.com
Komisar, Brady
& Co., LLP
www.komisarbrady.com
continued from pg. 1
Common questions about the CPA Exam
A complete description of the content tested within each section can
be found in the CPA Candidate Bulletin, which can be downloaded via
http://www.cpa-exam.org/cpa/bulletin.html. In addition, a
wealth of information about the CPA Exam can be found on the WICPA’s
Web site (www.wicpa.org). For example, if you click on the Becoming a
CPA link, you can find information on the following topics:
•
•
•
•
How to become a CPA
Uniform CPA Exam
CPA Exam review courses
150-hour educational requirement
If you follow the Uniform CPA Exam folder, you will find a complete
description of how to apply for the CPA Exam, including (a) the registration form itself, (b) cost of applying for ($255 in Wisconsin) and taking
the CPA Exam ($823 for all four sections in Wisconsin), and (c) how to
schedule an exam section.
But despite the abundance of information about the CPA Exam, there
still are several important questions that students ask each semester.
Interestingly, the answers to these questions are primarily based on personal opinions, and as such, will vary between advisors (e.g., professors,
practitioners, parents, peers, etc.). Thus, it is a good idea to ask several
people what they think before developing your own answer or plan of
action.
Here are a few of those tough, yet important, questions that we have
been asked over the years.
(1)
Question: How soon should I start
the registration process?
My answer: In Wisconsin, the Accounting Examining Board recommends that candidates allow six weeks for their application materials to
be processed. However, our personal experience indicates that it is not
unusual to wait for up to eight weeks, particularly for candidates
who are applying to sit for the CPA Exam before they graduate; i.e.,
within 60 days prior to their completion of 150 hours (aka: units or
credits) of academic course work.
Two things to remember: (1) Students can take the CPA Exam
before they graduate; i.e., 60-days (or less) before they complete
150-hours. This is a significant advantage since the CPA Exam is
primarily a book exam and students will never be nearer to their
books than right before graduation. (2) Filling out forms, tracking
down academic records, and filing application materials on time is
seldom an enjoyable experience. The earlier you start the application process, the less stress you will experience and the more time
you will have to locate additional items, if necessary.
What order should
(2)Question:
I take the sections in?
My answer: Three strategies come to mind, although we are sure
there are others: (1) Recentness, (2) Power, and (3) Efficiency. It
should be noted that candidates are allowed to take the CPA Exam
in any order.
The Recentness strategy suggests beginning with the sections of
the CPA Exam that are nearest to the corresponding courses. For
example, if a student recently had auditing, it would make sense to
start with the AUD section.
The Power strategy suggests students start with the sections
that are their strongest content areas. For example, students who
continued on pg. 4
much time should
Chart 2How
I allow for each section?
AUD
BEC
FAR
REG
Courses covered in an
accounting program
• Auditing
• Information Systems
•
•
•
•
Microeconomics
Macroeconomics
Corporate Finance
Managerial/
Cost Accounting
• Information Systems
• Management
• Principles of Financial
Accounting
• Intermediate Accounting
• Advanced Accounting
• Governmental & NFP
• Accounting Theory
• Individual Taxation
• Corporate Taxation
• Business Law
Hours of structured review
20
20
36
28
Hours of additional study
40
60
64
52
Total review time *
60
80
100
80
* assumes a concentrated focus, no distractions, and well-rested study
news for the cpa2b • winter 2010
continued from pg. 3
Common questions about the CPA Exam
excelled in taxation (individual and corporate) and business law
should take the REG section first.
The Efficiency strategy suggests that students begin with sections that are easiest for them to review. For example, the BEC
section is currently tested with all MCQs. A student is a good
multiple-choice test taker and who is comfortable with economics,
finance, and cost accounting might start with the BEC section.
How much time should
(3)Question:
I allow for each section?
My answer: We feel more uncomfortable with this question than
any other question related to the CPA Exam. The reason is that the
answer depends on so many personal and academic factors; e.g.,
study habits, time management skills, GPA, instructor quality in
your accounting program, test-taking skills, strength of support
systems, etc.
But please note that the above answer is a cop-out! If you ask us
a genuine and sincere question, we really should give you more
than an “it depends” answer! So, with a high degree of variability
and uncertainty, to see our answer review chart 2 on page 3.
Should I take a review course
(4)Question:
(in-class or online) or self-study?
My answer: Each alternative has significant benefits that one
should consider before selecting one over the other. For example,
in-class reviews are (a) structured with specific meeting times and
a detailed study outline, (b) similar to the classroom setting in
which the material was originally mastered (i.e., chapter readings,
homework assignments, etc.), and (c) incorporates the positive
consequences of “peer pressure.” Online reviews provide scheduling flexibility and allows the candidate the freedom to “order and
conduct” their review specifically to their individual strengths
and weaknesses. Self-study requires significant levels of self-discipline, organization, and persistence. It is also the least expensive.
In conclusion, there is no one correct answer to any of these
questions. Many different routes will lead you to the same destination; i.e., the successful completion of the CPA Exam. Candidates should begin by reading the CPA Candidate Bulletin and then
research their options and seek advice before developing their
individual best routes.
Robert Gruber, Ph.D., CPA is an accounting professor at the University
of Wisconsin-Whitewater. Cindy Gruber, MBA, CPA is an accounting
instructor at Marquette University. Their e-mail addresses are
[email protected] and [email protected].
wicpa.org
news for the cpa2b • winter 2010
Nav
By Becker
Professional Review
I
t’s important to know the
prerequisites of the state
or jurisdiction in which you
will apply for the CPA Exam and
to plan to meet their individual
requirements. States generally
require the completion of all
educational requirements before
a candidate is qualified to take
the CPA Exam. However, some
states have adopted provisional
clauses allowing candidates to
sit prior to meeting those
requirements.
Most states require a bachelor’s
or higher degree, and some
states require 150 hours in
specific subject areas as
determined by the applicable
State Board of Accountancy.
To learn more about your
specific state requirements,
visit www.becker.com/state.
igating
the CPA Exam application process
Navigating the CPA
Exam process
What to expect
after you apply
Candidates should apply with the state or
jurisdiction in which they intend to practice.
The process consists of submitting forms,
transcripts and fees, to the State Board or its
designee.
Approved candidates are sent a Notice to
Schedule (NTS) by mail, e-mail, or fax. Candidates must have the NTS to schedule an actual
test date at a Prometric Test Center across the
United States and the five additional jurisdictions that are approved to administer the CPA
Exam.
Important items to note:
• Candidates may apply to any state or jurisdiction assuming requirements are met, but
may only register to take the exam in one
jurisdiction at a time.
• Candidates may take the exam at any
authorized test center in the United States.
The test center doesn’t need to be located
within the jurisdiction in which a candidate
applies.
• Application and exam fees for first-time
candidates vary by state, but range from
$900 to $1,000 for all four parts of the exam.
• Applications can be submitted at any time.
• The application process usually takes from
six to eight weeks for first-time candidates.
• Accuracy and thoroughness are important.
Incomplete applications are generally
rejected.
• The name on the application submitted
must exactly match the name on the two
forms of valid identification that will be
needed for admission to the testing center.
• Official school transcripts must be provided. Note: International degrees may
also need to be submitted to an evaluation
service. This may add time to the application process.
Candidates are generally allowed a rolling
18-month timeframe to take and pass all four
exam parts. If a candidate fails to successfully
pass the next three parts within that window,
credit for the first part is lost. Credit for subsequent parts passed will also be invalidated
18 months after the exam dates.
Sandi Chase is a field marketing specialist with
Becker Professional Review. She can be reached at
[email protected] or 262-895-7479.
Generally, candidates must sit for their first
exam within six months of receiving the
NTS, although this can vary by jurisdiction.
Exams must be scheduled at least five days in
advance of your choice of date. However, it is
best to contact Prometric at least 45 days in
advance to get your first choice of date and
time. Test Center locations are available at
www.prometric.com/cpa.
The CPA Exam process
The four parts of the CPA Exam (Financial
and Reporting, Auditing and Attestation,
Regulation and Business Environment and
Concepts) can be taken in any order, and one
at a time if a candidate prefers.
Candidates can sit for the exam in the first
two months of every calendar quarter. The
third month of each quarter, when the exam
is not administered, is set aside to maintain
the database, perform administrative tasks,
and issue exam grades. A candidate may not
take the same part of the exam more than
once in a two-month testing window. For
instance, a candidate who failed an exam in
January would be required to wait until April
to retake that part.
news for the cpa2b • winter 2010
That 9 dollar lunch is worth
more than you think.
Like 19,000 dollars more.
Pack your own lunch instead of going out.
$6 saved a day x 5 days a week x 10 years x
6% interest = $19,592.
That could be money in your pocket.
Small changes today.
Big Bucks tomorrow.
Go to feedthepig.org
for free money saving tips.
AICPA
F O U N D AT I O N
wicpa.org
news for the cpa2b • winter 2010
welcome new members
Ronard Acquah, Edgewood College
ThatUniversity
9 dollar
lunch
Natasha Amundson,
of Wisconsin–Whitewater
Fariba K. Anaraki,
University ofmore
Wisconsin–Whitewater
is worth
than
Heather Athey, University of Wisconsin–Green Bay
you think. Like 19,000
Ryan Beld, University of Wisconsin–Whitewater
dollars
more.
Erika Berg, University
of Wisconsin–Whitewater
Jessica Burg, University of Wisconsin–Whitewater
Karyn Camacho, State of Wisconsin-Legislative Audit Bureau
Pack ofyour
own lunch instead
Darin Clay, University
Wisconsin–Whitewater
Dave K. Daane,of
Hagen
CPA LLC
going
out. $6 saved a day
Brian DelVecchio, University of Wisconsin–Whitewater
x 5University
days a ofweek
x 10 years x
Hannah Edwards,
Wisconsin–Whitewater
Adam Faltersack,
of Wisconsin–Green
Bay
6%University
interest
= $19,592. That
Katharine C. Fehr,
Marquette
University
could be money in your pocket.
Jacqueline F. Flood, Komisar, Brady & Co., LLP
Small
changes
today. Big bucks
Morgan Fredericks,
University
of Wisconsin–Whitewater
Ana Glaaser, University
of Wisconsin–Whitewater
tomorrow.
Go to feedthepig.org
Mike Henika, University of Wisconsin–Whitewater
for free savings tips.
Kelcey Hoehnen, University of Wisconsin–Whitewater
Alex Husslein, University of Wisconsin–Whitewater
Alyssa Jensen, University of Wisconsin–Stevens Point
Chelsea Knutson, University of Wisconsin–Whitewater
Phillip Koerner, University of Wisconsin–Whitewater
Chris Konz, University of Wisconsin–Whitewater
Wendy Kopplin, University of Wisconsin–Whitewater
Megan Krummen, University of Wisconsin–Whitewater
John J. Larsen, University of Wisconsin–Milwaukee
Deb Lawrence, University of Wisconsin–Whitewater
Bethany Manteufel, University of Wisconsin–Whitewater
Julie A. Martin-Schnell, Feeding America
Alexander Matveev, University of Wisconsin–Whitewater
Maria L. Mejia, University of Wisconsin–Whitewater
Robert Monroe, MBA, Marquette University
Megan Passella, University of Wisconsin–Whitewater
Kimberly Perschke, University of Wisconsin–Whitewater
Daniel Pfankuch, University of Wisconsin–Whitewater
Mary G. Pierce, Richard A. Mamer, S.C.
Jason Race, University of Wisconsin–Whitewater
Nicole Rudolph, University of Wisconsin–Whitewater
Amanda M. Schroepfer, KPMG LLP
Debra A. Sibley, Hack CPA, S.C.
Allison Stoll, University of Wisconsin–Whitewater
Leslie Suring, University of Wisconsin–Whitewater
Volha Sutton, University of Wisconsin–Whitewater
Joseph F. Tregellas, Concordia University
Jason Trifilo, University of Wisconsin–Whitewater
Halle M. Viste, University of Wisconsin–Whitewater
Matthew Westphal, University of Wisconsin–Whitewater
Looking
for that
perfect fit?
WICPA launches new
online career center
The WICPA Career Center at a glance:
Free online job search: All job-seeker functions are available
at no charge.
On Jan. 4, the Wisconsin Institute of Certified Public
Accountants (WICPA) launched their interactive job board,
the WICPA Career Center. With its focus on accounting
industry companies and professionals, the WICPA Career
Center offers its members—and the industry at large—
an easy-to-use and highly targeted resource for online
employment connections.
Confidential resume posting: Make your resume available to
employers, and release your contact information only when
you are ready.
Both members and non-members can use the WICPA
Career Center to reach qualified candidates. Employers
can post jobs online, search for qualified candidates based
on specific job criteria, and create an online resume agent
to e-mail qualified candidates daily. They also benefit from
online reporting that provides job activity statistics.
Saved jobs capability: Save up to 100 jobs to a folder in your
account so you come back to apply when you are ready.
For job seekers, WICPA Career Center is a free service that
provides access to employers and jobs in the accounting
industry. In addition to posting their resumes, job seekers
can browse and view available jobs based on their criteria
and save those jobs for later review if they choose. Job
seekers can also create a search agent to provide e-mail
notifications of jobs that match their criteria. For more
information, go to wicpa.org/CareerCenter.
Job search agent: Create a password-protected account and
receive automatic email notification of new jobs that match
your search criteria.
Post your resume today!
WICPA Career
C
e
n
t
e r
An easier way to find a job.
A better way to fill a position.
news for the cpa2b • winter 2010
?
Do your
How to find the
right employer
W
hen you close the books and close
the chapters on school projects,
you will turn your attention to a
much bigger and more important project –
life itself. As a new graduate, you lose the
security blanket of college and suddenly
feel all of the pressures of the world. Your
goal is to be successful and your career is
just one component of that success. A career
that not only fulfills your professional
needs, but also compliments your family,
personal and other life needs will be a journey that requires careful planning.
Finding an employer who appreciates the
same core values as you do is as important as the skills you acquired in school.
At Clifton Gunderson LLP, our core values
define who we are and what we stand for:
integrity, trust, caring, competence and
continual learning. Finding the right job
and right fit is a daunting task for anyone,
especially new grads. But just as critical is
knowing who you want to work for and why
before even sending a resume or requesting an interview. It’s essential you do your
homework — because finding the right fit
won’t happen by accident.
You may be asking yourself, where do I
begin? The best first step is to start a shortlist of companies you would love to work
for. Research these companies and review
their Web sites to learn as much as possible
about their culture, benefits and training.
Conduct Internet searches of recent news
and blog stories, and talk to current and
past employees if possible. Then, get your
resume in order — making sure that it’s
wicpa.org
news for the cpa2b • winter 2010
By Michelle Osman
homework
written in a way that markets your skills for that particular company
or industry. Even if the company isn’t currently hiring, still send a
resume and cover letter if you believe it’s a good fit for the future.
Human Resource teams keep the resumes they believe will be of value
for the future. And, not all job postings are advertised.
Some other helpful guidance includes:
• Ask for an informational interview. Many times, a company is
more than willing to grant an informational interview, especially
for someone who they believe might be a fit for the future.
• Work for free. Sometimes to land the perfect position, you have to
offer yourself up for a small period of time. Whether it’s a
traditional internship, or a 30-day job shadowing opportunity,
presenting a potential employer with “no strings attached” is a
terrific way for the employer to get to know you, but also, for you
to get to know them.
• Network, network, network. There are a multitude of
professional groups that can offer everyone from new graduates to
seasoned job seekers incredible networking opportunities.
• The Internet is your friend. Creating a LinkedIn profile is a terrific
way for potential employers to find you, as well as for you to find
them. Other Web sites can be of significant value, too, such as
jobbound.com for resume help or gradspot.com.
Finding an employer
who appreciates the same
core values as you do is as
important as the skills you
acquired in school.
CPA EXAM REVIEW
Understanding what sets certain companies apart from the rest is
another facet of your search that is essential. At Clifton Gunderson
LLP, the Project Life initiative aims to help employees maximize
life and provide staff with the flexibility and career development
resources needed for each individual’s success, including:
•
•
•
•
•
An exciting and challenging work environment
Hands-on training
Professional development opportunities
A one-of-a-kind mentor program
Flexible career path training
Finding the right opportunity takes time and patience. However,
once you do — all of the work you’ve placed into that process will pay
off with a rewarding career for years to come.
Kaplan Schweser CPA Review is the featured
CPA Review provider of the WICPA. Members save
30% off Kaplan Schweser Online Review Courses.
Contact the WICPA at 800-772-6939
for the special discount code.
Michelle Osman is director of recruiting and retention for
Clifton Gunderson LLP, headquartered in Milwaukee. She can be reached
at 414-476-1880 or [email protected].
news for the cpa2b • winter 2010
Landing a dynamic
career in the
travel
industry
Why did you become a CPA?
I pursued my CPA license to substantiate the accounting knowledge
that I obtained as a college student. I also thought it would help set me
apart and make me more valuable to my employer.
How would you describe a
typical day at The Mark
Travel Corporation?
There really isn’t a typical day at work for
me but I can describe a high-level overview
of a typical month. During the first half of the
month I am involved in the entire process of
financial close. I am also responsible for billing the services provided by our technology
companies Trisept Solutions and VAX Vacation Access Worldwide. I analyze the variances on the income statements and I meet with
the business leaders to discuss the financial
results. I complete a metrics report that explains and shows all of the relevant statistics
for Trisept Solutions. During the second half
of the month I complete other ad hoc reports
and come up with process improvements.
Why did you choose a career
in the travel industry?
When I began interviewing for my first job
out of college, I was looking for a dynamic
organization that would give me the opportunity to work with a lot of different people
while gaining a vast breadth of experience.
The Mark Travel Corporation is a large company with 20 strategic business units (SBUs)
and more than 1,200 team members. As a
result there are many opportunities to learn
about the different aspects that make up the
business as well as learn from people in all
levels of the company.
wicpa.org
news for the cpa2b • winter 2010
What are the unique opportunities
of your position?
This is my first job out of college and I have
been with the company for almost five years. I
obtained my CPA license in June 2008. During
my first year with the organization, I worked
on the accounting for the vacation brand
MGM Mirage Vacations, Trisept Solutions and
cooperative marketing agreements. I soon
took over the accounting for all of the fixed
assets of The Mark Travel Corporation and its
subsidiaries. In the past couple years I have
taken on more financial analysis responsibilities in addition to the accounting for Trisept
Solutions. I also started doing accounting and
analysis for VAX Vacation Access Worldwide
which is a subsidiary that provides a vacation
booking platform for travel agents. I have
been more involved in the budgeting recently.
I also look forward to taking on more special
projects in the future.
I work with people in several different
departments and levels of the organization
including project managers, Web developers,
marketing team members, internal auditors
and the business leaders. I also work with the
external auditors for a couple months in the
winter.
The company conducts quarterly in-house
leadership training sessions that focus on
strategic planning, future focus, organization,
and working together in teams. The training
and knowledge I have gained has proven to be
very valuable.
What are the unique challenges
of your position?
At The Mark Travel Corporation, the finance
department strives to be a value-added department. We are not just preparing financial
statements. We are business partners and
advisors to the SBUs. The finance department
is a shared service and not tied to any one
business unit, which adds to the variety and
challenges of the job. Another unique challenge of my position is the level of complexity of the company. It makes the accounting
and analysis more challenging; however it
provides great experience and opportunities
for learning and growth.
The travel industry had many significant
challenges in the past several years. It is rewarding to see how the business leaders and
team members work together to strategize on
solutions to successfully address each challenge.
John Wise, CPA is an accountant with The Mark
Travel Corporation in Milwaukee. He can be
reached at [email protected] or 414-934-1461.
By John Wise, CPA
I work with people
in several different
departments and levels
of the organization
news for the cpa2b • winter 2010
internships
Internship expands technical,
time management skills
By Adam Faltersack
I
n order to gain more experience
within the accounting profession,
I wanted to find an internship.
At the time, I wasn’t exactly sure
what aspect of accounting to pursue
— industry, public or governmental. Being a junior, I wanted to seize
any opportunities available to me.
Schreiber Foods provided me with the
chance to explore the industry side of
accounting.
Schreiber Foods is the world’s largest customer-brand dairy company.
Based in Green Bay, the company has
more than $3 billion dollars in sales
and serves clients from Pennsylvania
to Arizona and overseas. Despite the
current economic situation, the company continues to generate growth
year-after-year.
During my internship, I was able to
be part of the sales finance team and
also provided support in general accounting. For the sales finance team,
I provided financial analyses relating
to forward contracts, cost quotes and
sales performance. I used Schreiber’s
different software packages to find
the information needed to complete
my projects. I spent the majority of
my time digging into the costs of
the product and determining how
wicpa.org
news for the cpa2b • winter 2010
to adequately price them to ensure
a sustainable profit. Pricing cheese
isn’t an easy task. The raw materials
are sold on a rapidly changing open
market. The finance department dedicates a substantial amount of effort
to ensuring the company doesn’t lose
profit due to these cost swings. Ultimately, the price of the product needs
to reflect these changes; otherwise,
the company would not cover its
costs. As for general accounting, I reconciled the monthly bank statements
for each of the plants and audited
the sales and use tax for employee
expense reports.
I greatly appreciated the opportunity to be part of the sales finance
team. I participated in weekly meetings learning the different financial
dynamics of the company. Also,
Schreiber offered a mentor program
where I could learn more from individuals outside my day-to-day work
setting. We set up several interview
sessions with partners at Schreiber
including the treasurer.
I also gained a high amount of
technical expertise in Excel and other
software packages. In addition to
manipulating the data, an accountant
has to have the ability to paint a clear
picture with the numbers laid out.
Companies are looking for individuals
who are able to critically think and
problem solve rather than just crunch
the numbers. In addition to developing these skills, I greatly improved my
time management skills as I completed several projects for many different
people.
The experience I had at Schreiber
Foods has helped me immensely. Not
only have I been able to apply what
I’ve learned, having this internship
assisted in finding subsequent positions. Recruiters are looking for more
than grades when hiring candidates.
Internships have allowed me to stand
out from the crowd. For this reason,
I’d highly recommend obtaining an
accounting-related position while in
college.
Adam Faltersack is an accounting student
and a WICPA college ambassador at the
University of Wisconsin-Green Bay. He
can be reached at [email protected].