Question: 21. The iris begins to form at

> 1. Any object that contains handwriting or typescript and whose source or authenticity is in doubt is referred to as a(n) ___________. 2. Variations in mechanical, physical, and mental functions make it (likely, unlikely) that the writing of two differe

> 41. The explosive core in detonating cord is ___________. 42. A high explosive is normally detonated by a(n) ___________ explosive contained within a blasting cap. 43. An obvious characteristic of a high explosive is the presence of a(n) ___________ at

> 31. True or False: Chemicals that supply oxygen are known as oxidizing agents. ___________ 32. Explosives that decompose at relatively slow rates are classified as ___________ explosives. 33. The speed at which low explosives decompose is called the sp

> 21. A search of the fire scene must focus on finding the fire’s ___________. 22. True or False: The probable origin of a fire is most likely closest to the lowest point that shows the most intense characteristics of burning. ___________ 23. The collect

> 11. A chemical reaction in which heat is absorbed from the surroundings is said to be ___________. 12. True or False: All reactions require an energy input to start them. ___________ 13. The minimum temperature at which a fuel burns is known as the ___

> 1. True or False: The absence of chemical residues always rules out the possibility of arson. ___________ 2. The combination of oxygen with other substances to produce new chemical products is called ___________. 3. True or False: All oxidation reactio

> 31. True or False: Y-STR data is normally entered into the CODIS database collection. ___________. 32. Small amounts of blood are best submitted to a crime laboratory in a (wet, dry) condition. 33. True or False: Airtight packages make the best contain

> 21. Used as markers for identification purposes, ___________ are locations on the chromosome that contain short sequences that repeat themselves within the DNA molecule and in great abundance throughout the human genome. 22. (CODIS, AFIS) maintains loca

> 11. ___________ are derived from a combination of up to 20 known amino acids. 12. The production of an amino acid is controlled by a sequence of ___________ bases on the DNA molecule. 13. True or False: Enzymes known as DNA polymerase assemble new DNA

> For each of the following pieces of evidence, indicate whether the item is more likely to possess class or individual characteristics and explain your answers. a. An impression from a new automobile tire b. A fingerprint c. A spent bullet cartridge d. A

> 1. The fundamental unit of heredity is the ___________. 2. Each gene is actually composed of ___________, specifically designed to carry out a single body function. 3. A(n) ___________ is a very large molecule made by linking a series of repeating unit

> 31. The sex of an offspring is always determined by the (mother, father). 32. Genes that influence a given characteristic and are aligned with one another on a chromosome pair are known as ___________. 33. When a pair of allelic genes is identical, the

> 21. The distribution of type A blood in the United States is approximately (42, 15) percent. 22. The distribution of type AB blood in the United States is approximately (12, 3) percent. 23. (All, Most) blood hemoglobin has peroxidase-like activity. 24

> 11. Serum contains proteins known as ___________, which destroy or inactivate antigens. 12. An antibody reacts with (any, only a specific) antigen. 13. True or False: Agglutination describes the clumping together of red blood cells by the action of an

> 1. Karl Landsteiner discovered that blood can be classified by its ___________. 2. True or False: No two individuals, except for identical twins, can be expected to have the same combination of blood types or antigens. ___________ 3. ___________ is the

> 31. True or False: The ultimate value of soil as evidence depends on its variation at the crime scene. _________ 32. To develop an idea of the soil variation within the crime-scene area, standard/reference soils should be collected at various intervals

> 21. The two most important components of dried paint from the criminalist’s point of view are the _________ and the _________. 22. The most important physical property of paint in a forensic comparison is _________. 23. Paints can be individualized to

> 11. A line spectrum of an element (is, is not) characteristic of the element. 12. Three important subatomic particles of the atom are the _________, _________, and _________. 13. The total number of protons and neutrons present in a nucleus is known as

> 1. The presence of _________ elements in materials provides useful “invisible” markers when comparing physical evidence. 2. The proton and electron (are, are not) of approximately equal mass. 3. A proton imparts the nucleus of an atom with a _________

> 31. Both _________ and _________ tests must be incorporated into the drug-testing protocol of a toxicology laboratory to ensure the correctness of the laboratory’s conclusions. 32. The gas _________ combines with hemoglobin in the blood to form carboxy-

> The following are three possible combinations of DNA characteristics that may be found in an individual’s genetic profile. Using the product rule, rank each of these combinations of DNA characteristics from most common to least common. The number after e

> 21. Failure to add a preservative, such as sodium fluoride, to blood removed from a living person may lead to a(n) (decline, increase) in alcohol concentration. 22. Most states have established _________ percent w/v as the impairment limit for blood-alc

> 11. The amount of alcohol exhaled in the _________ is directly proportional to the concentration of alcohol in the blood. 12. Alcohol is eliminated from the blood at an average rate of _________ percent w/v. 13. Alcohol is absorbed into the blood from

> 1. The most heavily abused drug in the Western world is _________. 2. True or False: Toxicologists are employed only by crime laboratories. _________ 3. The amount of alcohol in the blood (is, is not) directly proportional to the concentration of alcoh

> 51. The study of the absorption of light by chemical substances is known as _________. 52. An (ultraviolet, infrared) absorption spectrum provides a unique “fingerprint” of a chemical substance. 53. The gas chromatograph, in combination with the ______

> 41. The _________ color test reagent turns orange-brown in the presence of amphetamines. 42. The Duquenois–Levine test is a valuable color test for _________. 43. The _________ test is a widely used color test for cocaine. 44. _________ tests tentativ

> 31. True or False: Cocaine is a powerful central nervous system depressant. _________ 32. The two drugs usually associated with drug-facilitated sexual assaults are _________ and _________. 33. _________ steroids are designed to promote muscle growth b

> 21. _________ are called “downers” because they depress the central nervous system. 22. Phenobarbital is an example of a (short-, long-) acting barbiturate. 23. _________ is a powerful sedative and muscle relaxant that possesses many of the depressant

> 11. A legally manufactured drug that is chemically related to heroin and heavily abused is _________. 12. True or False: Methadone is classified as a narcotic drug, even though it is not derived from opium or morphine. _________ 13. Drugs that cause ma

> 1. True or False: Underlying emotional factors are the primary motives leading to the repeated use of a drug. _________ 2. Drugs such as alcohol, heroin, amphetamines, barbiturates, and cocaine can lead to a (high, low) degree of psychological dependenc

> 31. True or False: A first step in the forensic examination of fibers is to compare color and diameter. _________ 32. The micro-spectrophotometer employing _________ light is a convenient way for analysts to compare the colors of fibers through spectral

> Arrange the following tasks in order from the one that would require the least extensive testing procedure to the one that would require the most extensive. Explain your answer. a. Determining whether an unknown substance contains an illicit drug b. Dete

> 21. A(n) _________ hair root is a likely candidate for DNA typing. 22. True or False: The onset of postmortem changes to the root portion of hair is only observed in anagenic and catagenic hairs. _________ 23. A minimum collection of _________ full-len

> 11. True or False: Much of a hair’s resistance and stability is attributed to the cuticle. _________ 12. The three stages of hair growth are the _________, _________, and _________ phases. 13. True or False: Individual hairs can show variable morpholog

> 1. Hair is an appendage of the skin, growing out of an organ known as the _________. 2. The three layers of the hair shaft are the _________, the _________, and the _________. 3. True or False: The scales of most animal hairs can be described as lookin

> 41. True or False: It is easy to determine from the size and shape of a hole in glass whether it was made by a bullet or some other projectile. ___________ 42. True or False: Stress marks on the edge of a radial crack are always perpendicular to the edg

> 32. The two most useful physical properties of glass for forensic comparisons are ___________ and ___________. 33. True or False: Automobile headlights and heat-resistant glass, such as Pyrex, are manufactured with lime oxide added to the oxide mix. ___

> 21. True or False: Color is a usual indication that substances selectively absorb light. ___________ 22. The distance between two successive identical points on a wave is known as ___________. 23. True or False: Frequency and wavelength are directly pr

> 11. The attraction forces between the molecules of a liquid are (greater, less) than those in a solid. 12. Different ___________ are separated by definite visible boundaries. 13. Mass per unit volume defines the property of ___________. 14. If an obje

> 1. Anything that has mass and occupies space is defined as ___________. 2. The basic building blocks of all substances are the ___________. 3. The number of elements known today is ___________. 4. An arrangement of elements by similar chemical propert

> 31. Tool marks compare only when a sufficient number of ___________ match between the evidence and test markings. 32. Objects bearing tool marks should be submitted intact to the crime lab or a(n) ___________ should be taken of the tool mark. 33. An im

> 21. Determining whether an individual has fired a weapon is done by measuring the elements ___________ and ___________ present on the hands. 22. True or False: Firings with all types of ammunition can be detected by hand swabbings with nitric acid. ____

> During his search of a homicide scene, investigator David Gurney collects evidence that includes a bloody shirt. After the crime-scene team has completely processed the scene, Investigator Gurney packages the shirt in a paper bag, seals the bag, and labe

> 11. True or False: A cartridge case can be individualized to a single weapon. ___________ 12. The automated firearms search system developed by the FBI and ATF as a unified system incorporating both DRUGFIRE and IBIS technologies available in prior year

> 1. The ___________ is the original part of the bore left after rifling grooves are formed. 2. The diameter of the gun barrel is known as its ___________. 3. True or False: The number of lands and grooves is a class characteristic of a barrel. _______

> 21. True or False: A bridge is used to join two independent objective lenses into a single binocular unit to form a comparison microscope. _______ 22. Two monocular compound microscopes properly spaced and aligned describe the ______ microscope. 23.

> 11. A microscope that remains in focus regardless of which objective lens is rotated into place is _________. 12. A microscope with only one eyepiece is ________; one with two eyepieces is ______. 13. Each microscope lens is inscribed with a number s

> 1. A microscope uses a combination of ______ to magnify an image. 2. A type of image that cannot be viewed directly is called a(n) ______ image. 3. A(n) ________ microscope consists of two lenses mounted at each end of a hollow tube. 4. The lens cl

> 31. A significant advantage of automated facial recognition, as compared to the other different forms of biometrics, is that it does not require subjects to participate. Millions of people can be walking by a _________ each day without realizing that the

> 11. A second process known as the _________ module compares all collected files to the system’s database. 12. The first process that each biometric system must perform is _________. 13. True or False: The human iris will undergo significant changes dur

> 1. _________ is a cutting-edge type of access control that accurately and efficiently identifies humans. 2. The two main functions of biometrics are _________ and _________. 3. One of the main causes of stolen accounts and information in computer syste

> 31. Fingerprints on hard and nonabsorbent surfaces are best developed by the application of a(n) _____. 32. Fingerprints on porous surfaces are best developed with ______ treatment. 33. _______ vapors chemically combine with fatty oils or residual wate

> Officer Martin Guajardo is the first responder at an apparent homicide scene. After securing the area, interviewing the sole witness, and calling for backup, he begins to search for evidence. He makes note of a bloody knife lying next to the body, with a

> 21. Arches (have, do not have) type lines, deltas, and cores. 22. ACE-V is an acronym for a four step process: _______ , ______ , _______ , and _____. 23. True or False: Level 2 details cannot individualize a fingerprint. ______ 24. The presence or a

> 11. The three general patterns into which fingerprints are divided are ______ , _____ , and . 12. The most common fingerprint pattern is the ______. 13. Approximately 5 percent of the population has the ______ fingerprint pattern. 14. A loop pattern

> 1. The first systematic attempt at personal identification was devised and introduced by ______. 2. A system of identification relying on precise body measurements is known as _____. 3. The fingerprint classification system used in most English speakin

> 41. True or False: A definite identification of remains cannot be made through the analysis of the decedent’s DNA profile, fingerprints, or medical records. ____ 42. True or False: A site where human remains are found must be treated as a crime scene, a

> 31. ____ is the redistribution of drugs after death. 32. True or False: General testing for poisons is not a routine procedure carried out by the pathologist. ____ 33. A body that displays a cherry-red discoloration often leads a pathologist to suspect

> 21. True or False: For gunshot victims, the cause of death can be listed as a gunshot wound. ____ 22. True or False: Because drug abuse is so common, the forensic pathologist will routinely test for the presence of drugs in nearly all investigations. __

> 11. Asphyxia encompasses a variety of conditions that involve interference with the intake of ____. 12. True or False: Death at a fire scene is primarily caused by the extremely toxic gas carbon monoxide. ____ 13. The protein in red blood cells that tr

> 1. The titles of ____ and ____ are often used interchangeably, but there are significant differences in their job descriptions. 2. True or False: The medical examiner is an elected official and is not required to possess a medical degree. ____ 3. Altho

> 21. The edges of a bloodstain generally _________ within 50 seconds of deposition and are left intact even if the central area of a bloodstain is altered by a wiping motion. 22. A(n) _________ pattern commonly originates from repeated strikes from weapo

> 11. _________ is the most common type of blood spatter found at a crime scene and is produced when an object forcefully contacts a source of blood. 12. True or False: Forward spatter consists of the blood projected backward from the source, and backspat

> Officer Bill Walter arrives at the scene of an apparent murder: a body bearing several gunshot wounds lies on the floor of a small, un-air-conditioned house in late July. A pungent odor almost overwhelms him when he enters the house, so he opens a window

> Most crime labs in the United States are funded and operated by the government and provide services free to police and prosecutors. Great Britain, however, uses private laboratories that charges fees for their services and keep any profits they make. Sug

> On 1 October 2005 Omega granted 50 employees options to purchase 500 shares in the entity. The options vest on 1 October 2007 for those employees who remain employed by the entity until that date. The options allow the employees to purchase the shares fo

> Oliver is a qualified accountant who is employed by Zanger, an unquoted company that manufactures electronic components. Zanger operates from a single, large factory that is the largest employer in Corrtown. Oliver is assisting with the preparation of Za

> A 2016 article by Alison Parker, CPA and Cheryl Hartfield, CPA, both executive editors of PPC products for the Tax & Accounting business of Thomson Reuters reflects on the arguments for and against US companies following International Financial Reporting

> Ridgeway Ltd is a company that has manufactured steel shelving systems for sale to retail customers. In 2017 the directors decided following the Brexit vote to expand into the industrial market. On 1 April 2018 it raised a five year loan of fi6.4m at 8%

> The following are criticisms that could be made of the IASB’s latest Conceptual Framework document. (a) The framework does not consider the meaning of the term ‘true and fair view’ despite this being a fundamental characteristic discussed in Internationa

> The IASB has a number of projects underway to promote the effective communication of information in the financial statements. Key projects include Principles of Disclosure. The objective of this research project is to improve existing guidance in IFRS th

> (a) The draft income statement of the Verti Group as at 30 April 2016 shows profit attributable to ordinary shareholders of the parent entity of $12 million and a loss from discontinued operations attributable to the parent entity of $8 million. Verti ha

> Explain the nature of XBRL (eXtensible Business Reporting Language) and describe how it helps businesses to operate more efficient accounting systems. We have seen that IFRSs are intended to standardise the content of financial reports in order to make i

> Psilon is a listed entity. You are the financial controller of the entity and its consolidated financial statements for the year ended 31 March 20X9 are being prepared. The board of directors is responsible for all key financial and operating decisions,

> Plymbridge Ltd is a company which manufactures and sells modular pre-cast buildings to retail customers. The directors have adopted a policy of steady expansion following the Brexit decision in 2016 into the manufacture and sale of modular warehouse faci

> The following trial balance relates to Amethyst as at 31 March 2015: The following information is relevant: 1 After the year end stock take it was discovered that goods worth $4 million, which were stored in a temporary holding facility, had been acc

> (a) The issued share capital of Manfred, a quoted company, on 1 November 2004 consisted of 36,000,000 ordinary shares of 75 cents each. On 1 May 2005 the company made a rights issue of 1 for 6 at $1.46 per share. The market value of Manfred’s ordinary sh

> The following information is available for X Ltd for the year ended 31 May 20X1: Notes: 1 Share options have been granted to directors giving them the right to subscribe for ordinary shares between 20X1 and 20X3 at £1.20 per share. The optio

> Gamma plc had an issued share capital at 1 April 20X0 of: ● £200,000 made up of 20p shares; and ● 50,000 £1 convertible preference shares classified as equity receiving a dividend of £2.50 per share. These shares were convertible in 20X6 on the basis of

> On 1 January 2017 Picus acquired 8 million $1 equity shares in Sol for $20 million cash. The consideration paid was considerably lower than the market price because the vendor required a quick sale due to cash flow problems. The financial statements of P

> The following Statements of Profit or Loss and other Comprehensive Income relate to Allen plc (Allen) and its investee companies, Corrib plc (Corrib) and Neagh plc (Neagh). Neagh is based in Northern Ireland. It produces, sells, and is managed autonomous

> The following are the financial statements of two trading companies, Arch and Roads, for the financial year ended 31 August 20x1. // The following information is available: (i) Arch acquired 90% of the ordinary shares in Roads for $480m on 1 September 20

> Prepare the statements of financial position of Parent Ltd and the consolidated statement of financial position as at 1 January 20X7 after each transaction, using for each question the statements of financial position of Parent Ltd and Daughter Ltd as at

> Concordia is a construction company. On 1 October 2015, Concordia entered a three-year fixed price contract to build a bridge for $30 million. Further details of the contract are shown below: Concordia’s performance obligations are deem

> On 1 January 20X8, Grabbit plc entered into an agreement to lease a widgeting machine for general use in the business. The agreement, which may not be terminated by either party to it, runs for seven years and provides for Grabbit to make an annual renta

> Aurora is a manufacturer and retailer of beauty products. Extracts from Aurora’s draft financial statements for the year ended 30 September 2017 are shown below: You are currently in the process of finalising Aurora’s

> Rustled has just completed its financial year and has produced the following balances from its books at 31 October 20x6. Additional information is available as follows: 1 An impairment review of receivables was carried out as at 31 October 20x5 and it wa

> Lightfooted purchases a machine for client Multiproductions and undertakes the installation and modifications at the premises of Multiproductions. The machine cost £63,000 and shipping and installation cost another £3,384 for a total cost of £66,384. The

> (i) Duct, a public limited company, is preparing annual financial statements for the year ended 30 April 2016. The entity wishes to early adopt IFRS15 Revenue from Contracts with Customers and requires advice on how the following transactions should be a

> Rosinca is an information technology (IT) company specialising in bespoke computer systems for small and medium-sized entities. On 1 November 2016 Rosinca agreed contract terms in writing with ClientCo to source and install a new IT system and provide on

> The Perry Company (‘Perry’) provides trust and investment services in an offshore location. Perry’s main financial statements are prepared annually on an accruals basis with the last year end being the 31 December 2015. During the preparation of the annu

> Aspers is a long-established manufacturer and retailer of children’s safety equipment. Due to difficult trading conditions and increased competition, the directors decided to sell off its loss-making manufacturing division and focus on

> CSC is a furniture retailer which operates in out of town retail parks. The following information is relevant for the year ended 30 April 2016: During the year CSC commissioned the construction of a new retail store which cost $5 million to build. On 1 M

> IAS 20 Accounting for Government Grants and Disclosure of Government Assistance sets out the requirements for recognising as income any grants received from government agencies, together with any repayments of such grants. On 1 January 2014, Gilmartin pl

> The move from the preparation of accounts under UK GAAP to the users of IFRS by United Kingdom quoted companies for years beginning 1 January 2005 had an effect on the level of profits reported. How will those profits arising from the change in accountin

> The following extract is from the IASB Conceptual Framework for Financial Reporting published in March 2018: The Conceptual Framework for Financial Reporting (Conceptual Framework) describes the objective of, and the concepts for, general-purpose financi

> A. Bell has kept records of his business transactions in a single entry form, but he did not realize that he had to record cash drawings. His bank account for the year 2018 is as follows: Records of cash paid were: Sundry expenses £180; Tra

> You have extracted a trial balance and drawn up accounts for the year ended 31 December 2017. There was a shortage of £78 on the credit side of the trial balance, a suspense account being opened for that amount. During 2018 the following errors made in 2

> Journalise the matters arising from the following items in the books of B. Danby, including the narrative in each case. Note that for this purpose cash and bank items may be journalized. In the case of those items which gave rise to a difference in the t

> Waban prepared draft financial statements for the year ended 31 March 2024, which showed a draft profit for the year of £43,750. His draft financial statements were prepared by a Trainee Accountant. The trial balance failed to agree and contained ledger