nugent full vitae jan 2016

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1 CURRICULUM VITAE John H. Nugent January 2015 (940) 898-5123 work phone Windy Hill Farm email: [email protected] (972) 562-8295 home phone 2469 CR 855 email: [email protected] (214) 682-8025 wireless phone McKinney, TX 75071-6870 email: [email protected] Education : Degree Year Subject/Major Institution LLM 2010 IT & Telecom Law Univ. of Strathclyde Law School (Post Doc Degree) DBA 1989 Strategy Business School Lausanne MSA 1978 Accounting Southeastern University BA 1970 Government Columbia University Dissertations : LLM Title: Privacy in the Digital Age: Fact or Fiction? Date; August 2, 2009 Dissertation Chair: Professor Dr. Ian Lloyd Degree authorized by University Senate: September 30, 2009, Awarded July 2010 DBA Title: Corporate Decline: Cause, Symptoms, and Prescriptions for a Turnaround Date: April 26, 1989 UMI Product No. 8921884-04350 Dissertation Committee: 1) John Hobbs, DBA., President, Business School Lausanne (BSL), Lausanne, Switzerland 2) Simon-Pierre Jacot, Ph.D., Universite de Lyon, 1961, Professor, BSL; former Managing Board of Director member, Ciba-Geigy, Vevey, Switzerland (now Novartis, Basel, Switzerland) 3) Charles Levinson, Ph.D., University of Paris (Sorbonne), Professor, BSL; former Secretary General, International Federation of Chemical, Energy, Mine & General Workers Union (the largest union in the world, now ICEM: www.ICEM.org), Vice Chairman Dow Chemical Corporation, and acclaimed prognosticator of the requirement for (the so called “Jules Verne” of) the Internet, termed by Levinson in 1972 as “telematics,” Geneva, Switzerland. Committee Chair and Dissertation Director. Professional Licenses & Certifications : Certified Public Accountant (CPA - Washington, D.C. Cert. No. 3909) Certified Public Accountant (CPA - Virginia - License No.008262)

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Page 1: Nugent FULL vitae Jan 2016

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CURRICULUM VITAE

John H. Nugent January 2015

(940) 898-5123 work phone Windy Hill Farm email: [email protected] (972) 562-8295 home phone 2469 CR 855 email: [email protected] (214) 682-8025 wireless phone McKinney, TX 75071-6870 email: [email protected]

Education:

Degree Year Subject/Major Institution LLM 2010 IT & Telecom Law Univ. of Strathclyde Law

School (Post Doc Degree) DBA 1989 Strategy Business School Lausanne MSA 1978 Accounting Southeastern University BA 1970 Government Columbia University

Dissertations: LLM Title: Privacy in the Digital Age: Fact or Fiction? Date; August 2, 2009 Dissertation Chair: Professor Dr. Ian Lloyd Degree authorized by University Senate: September 30, 2009, Awarded July 2010 DBA Title: Corporate Decline: Cause, Symptoms, and Prescriptions for a Turnaround Date: April 26, 1989 – UMI Product No. 8921884-04350 Dissertation Committee:

1) John Hobbs, DBA., President, Business School Lausanne (BSL), Lausanne, Switzerland 2) Simon-Pierre Jacot, Ph.D., Universite de Lyon, 1961, Professor, BSL; former Managing Board of Director member, Ciba-Geigy, Vevey, Switzerland (now Novartis, Basel, Switzerland) 3) Charles Levinson, Ph.D., University of Paris (Sorbonne), Professor, BSL; former Secretary General, International Federation of Chemical, Energy, Mine & General Workers Union (the largest union in the world, now ICEM: www.ICEM.org), Vice Chairman Dow Chemical Corporation, and acclaimed prognosticator of the requirement for (the so called “Jules Verne” of) the Internet, termed by Levinson in 1972 as “telematics,” Geneva, Switzerland. Committee Chair and Dissertation Director.

Professional Licenses & Certifications:

Certified Public Accountant (CPA - Washington, D.C. Cert. No. 3909)

Certified Public Accountant (CPA - Virginia - License No.008262)

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Certified Public Accountant (CPA – Texas – Registered St. Bd. Member #300034//Registration #99109)

Certified Fraud Examiner (CFE – ACFE Certificate No. 00482)

Certified in Financial Forensics (CFF - AICPA – Certificate No. 1529) – dropped 2014

Certified Information Security Manager (CISM – ISACA Certificate No. 0405114)

Forensic Certified Public Accountant (FCPA – Certificate No. 10041) Principal Employment: Years Title Institution 2009 to Present Associate Professor (Tenured) Texas Woman’s Univ., SOM 1999 to 2009 Associate Professor (Tenured) University of Dallas GSM 2007 to 2010 Board of Director Member Digital Defense Group 2002 to 2006 Founder & Director, MBA IA

& MM IA programs University of Dallas GSM 2002 to 2006 Founder & Director of the National Center for Information

Assurance – a CAE IA Univ. University of Dallas 2009 to 2009 Managing Director Huron Consulting Group (NASDAQ)

Partner Calloway Partners bought by Huron above

2005 to 2010 Adjunct Professor James Madison University Executive MBA Program 2002 to 2012 National Seminar Leader AICPA 1999 to Present CEO Hilliard Consulting Group, Inc. 1998 to 1998 Managing Director Cordoba Capital, LLC 1997 to 1997 Senior Manager Ernst & Young, CPAs 1995 to 1997 Interim President & BoD Member SA Telecommunications, Inc. (NASDAQ Listed Company) 1993 to 1995 CEO JH Nugent Consulting 1985 to 1993 Various Executive AT&T Positions AT&T (NYSE Listed Company) 1985 to 1992 CEO / BoD Member AT&T Datotek 1993 to 1993 CEO / BoD Member AT&T Aviation Technologies &

Systems, Inc. 1992 to 1993 BOD Member AT&T Gretag, GMBH 1989 to 1991 BOD Member Tecnicas de Cifra, an AT&T sub. 1982 to 1985 President Group L Corporation 1979 to 1982 Controller HDS, Inc. 1973 to 1979 VP Accounting and BoD International Bank subsidiaries Member of 12 subsidiaries

Teaching

TWU Graduate Courses Taught:

School of Management – Texas Woman’s University (2009-present) BUS 5433: Managerial Accounting – taught & co-developed course 2009 – present BUS 5893: EMBA/MBA Capstone/Strategy – developed & taught course 2009 - 2013

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BUS 5423: Advanced Auditing – developed and taught course 2010 – present BUS 5903: Accounting and Auditing Research – developed and teach course 2015 to present BUS 5903: Forensic Accounting – developed & taught course 2014 to present BUS 5903: Standards, Regulations, Tax and Law – developed & taught course 2013 to present BUS 5463: Tax Research – developed & taught course 2013 to present

TWU Undergraduate Courses Taught:

School of Management – Texas Woman’s University (2009-present) BUS 3103 Cost Accounting – developed & taught course

Non TWU Courses Taught

Graduate School of Management University of Dallas (1999-2009) ACCT 5F 20: Foundations of Financial Accounting – taught 2007-2009 ACCT 5325: Intermediate Accounting I – developed and taught 2008-2009 ACCT 5350 Accounting Information Systems – developed and taught 2008-2009 ACCT 5360: Auditing – developed and taught 2008-2009 MGT 7368: Advanced Accounting – developed and taught 1987-1992 ACCT 8300: Fraud Detection – developed and taught – 2008-2009 ACCT 8395 Accounting Theory - developed and taught 2008-2009 MGT 8350/MANA 8310: Strategic Management- developed and taught 2001-2009 MGT 8390/BAUD 8390: Interdisciplinary Capstone- developed and taught 2002-2009 MGT 8390/BAUD 8390: Information Assurance Capstone – developed and taught 2003-2006 MGT 8390/BAUD 8390: Corporate Finance Capstone – developed and taught 1999 and 2006 MGT 7338: Global Entrepreneurship – developed and taught - 2002 MGT 5387: Foundations of Information Assurance – co-developed and taught 2002-2006 MGT 7363: Wireless Directions – developed and taught 1999- 2003 MGT 7370: Telecommunication Business Issues – developed and taught 1999-2003 MGT 8362: Entrepreneurship Environment- developed and taught 2003 MGT 6319: Telecommunications for Managers – co-developed and taught – 1999 - 2003 MGT 7394: Financial Policy Management – taught 2002 MGT 7328: Advanced Entrepreneurship: Business Plan Development- developed and taught

2002.

James Madison University Executive MBA Program (2005-2010) MBA 682 Managerial Digital Forensics – developed and taught 2005-2010

Swiss Management Center University – Doctoral Residencies (2009 – 2012), Accra,

Ghana; Vienna, Austria and Zug, Switzerland (performed in holiday periods from TWU).

Northern Virginia Community College (developed and taught 1979-1982) Principles of Accounting I, II, and III Intermediate Accounting II Introduction to Taxation: Individual and Corporate Cost Accounting

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Doctoral Dissertations - Advisor

Wu, Tung-Wei, Ph.D. in Kinesiology candidate, Texas Woman’s University, Dissertation Committee Member, 2011 to present.

Zasha Romero, Ph.D. in Kinesiology candidate, Texas Woman’s University, Dissertation Committee Member, 2010. Degree awarded May 2012.

Mahama Wayo, Doctor of Finance Degree, SMC University, Zug, Switzerland. Degree awarded 2014.

Gideon Amenyador, Doctor of Finance Degree, SMC University, Zug, Switzerland. Degree awarded October 2012.

Carlos Lazo Martinez, Doctor of Finance Degree, SMC University, Zug, Switzerland. Degree awarded October 2012.

Igor Gvozdanovic, Doctor of Finance Degree, SMC University, Zug Switzerland. Degree awarded May 2012.

Jaafar Al Mahdi, Doctor of Finance Degree, SMC University. Zug, Switzerland. Degree awarded May 2012.

Olivier Raison, Doctor of Finance Degree, SMC University. Degree awarded Feb. 2012.

Igor Pustylnick, Doctor of Finance Degree, SMC University. Zug, Switzerland. Degree awarded 2010.

Urmi Chatterjee, Department of Management Studies, Indian Institute of Science (IIS), Bangalore, India. Degree awarded 2003.

Scholarship/Creative Achievements

Books - Published:

Nugent, J.H., et al. 2009. American Bar Association (ABA) – Deputy Chair and co- author of The Model Cyber Crime Statute Toolkit, published by the United Nations (UN) International Telecommunications Union (ITU), May 2009. Peer Reviewed. http://www.itu.int/ITU-D/cyb/cybersecurity/docs/itu-toolkit-cybercrime-legislation.pdf

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Nugent, J.H. et al. 2008. ISACA Model Curriculum for Information Security Management, Information System Audit and Control Association, Rolling Meadows, Il. Published 2008. Peer Reviewed publication. http://www.isaca.org/ContentManagement/ContentDisplay.cfm?ContentID=46955 Nugent, J.H. et al. 2005. Jody Westby, Editor. Roadmap to an Enterprise Security Program, American Bar Association, Peer reviewed. ISBN 1590315014 Nugent, J.H., Plan to Win: Analytical and Operational Tools – Gaining Competitive Advantage, 2003. McGraw-Hill, 2nd Edition, ISBN 0-07293161-2, March 2003, 148 pages. Book is an updated and expanded strategy primer that demonstrates proprietary and/or novel, but fundamental, tools to gain competitive advantage. Published Book. Selected Best Seller, Denmark, 2007. Recommended text at Hong Kong Polytechnic University, Hong Kong (http://158.132.160.9/record=b2121929 and www.lib.polyu.edu.hk/addlist/book_mth/6.htm Nugent, J.H., Plan to Win: Analytical and Operational Tools - Gaining Competitive Advantage. 2002. McGraw-Hill, ISBN 0-07-283120-0, April 2002, 132 pages. Book is a strategy primer that demonstrates proprietary and novel, but fundamental, tools to gain competitive advantage. Published Book. Chapters in Published Books: Nugent, J. H. 2011. “Data Privacy: Is it Possible?” Readings and Cases in Information Security 1e, Part III, Personnel & Privacy, Cengage Publishing and Delmar Learning, ISBN 13: 9781435441576. http://edu.cengage.co.uk/catalogue/product.aspx?isbn=1435441575 Nugent, J.H. and D. Gordon. 2010. “Critical Trends, Tools, and Issues in Telecommunications.” The Encyclopedia of Information Science and Technology, Second Edition, pgs. 831 – 839. ISBN 10: 1605669865. Information Resources Management Association publishers. http://www.igi-global.com/bookstore/Chapter.aspx?Titled=13673. Nugent, J.H. and D. Gordon. 2010. “Critical Trends, Tools, and Issues in Telecommunications.” Networking and Telecommunications: Concepts, Methodologies, Tools and Applications. ISBN 10: 1605660264. Information Resources Management Association publishers. http://www.igi-global.com/bookstore/TitleDetails.aspx?Titled=3726.

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Nugent, J.H. 2010. “Data Privacy: Is it possible?” 2010. Course Technology - Readings and Cases in Management of Information Security: Law & Ethics, Vol. 2. Cengage Publishers. ISBN: 10: 1435441575. Nugent, J.H. 2010. “Governance of IT Information Security using CISM® Review Manual and BMIS™ Caselets, Case Study, and Teaching Notes.” Information Security Audit Control Association (ISACA). Contributor and editor. http://www.isaca.org Nugent, J.H., Mahesh Raisinghani. 2009. Information Security: Guidance for Executives, Managers, and Professionals in Defining “The Information Security Manager” Position and Career Paths, Information Systems and Audit Control Association (ISACA), a 65,000 member professional association that certifies qualified parties as CISMs and CISAs. Peer Reviewed. http://www.isaca.org/Template.cfm?Section=Home&Template=/ContentManagement/ContentDisplay.cfm&ContentID=46451 Nugent, J.H. and David Gordon. 2008. “Critical Trends, Tools, and Issues in Telecommunications,” article in Encyclopedia of Information Science and Technology, 2nd Ed. ISBN: 978-1-60566-026-4; Peer Reviewed. IGI Publishing, Hershey, PA. Nugent, J.H. 2007. “Best IA Practices” authored by Nugent used by the State of Oregon as the foundation for the State’s Best Practices in Security Awareness Training Program as published on its Information Security Resource Center web site: http://www.oregon.gov/DAS/EISPD/ISRC/bestpractices.shtml. Nugent, J.H. and Mahesh Raisinghani, 2007. “Bits and Bytes vs. Bullets and Bombs: A New Form of Warfare,” Encyclopedia of Cyber Warfare and Cyber Terrorism, Peer reviewed publication, chapter accepted. IGI

Publishing, Hershey, PA. ISBN: 978-1-59140-991-5. Nugent, J.H., and Mahesh Raisinghani, 2005. “Intelligent Agents for Competitive Advantage,” article in Encyclopedia of Information Science and Technology, Volume I - V, Idea Group Publishing, Hershey, PA. Peer reviewed publication. Article in Published Book, 2005, pgs 3,807. ISBN 1-591-40-553-X. Nugent, J.H. 2005. “Critical Trends in Telecommunications,” article in Encyclopedia of Information Science and Technology, Volume I - V, Idea Group Publishing, Hershey, PA. Peer reviewed publication. Article in Published Book, 2005, pgs 3,807, ISBN 1-591-40-553-X. http://www.idea-group.com/encyclopedia/details.asp?ID=4455&v=contributors

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Nugent, J.H. 2004. “The Telecom Downturn: Could it have been predicted?” in the Annual Review of Communications, Vol. 57, International Engineering Consortium, Chicago, IL. Peer reviewed publication. Article in Published book. Fall 2004, pgs 1418, ISBN 0-931695-28-8. http://www.iec.org/pubs/print/aroc57_toc.html. Peer Reviewed. Nugent, J.H., Mahesh Raisinghani. 2004. “Intelligent Agents for Competitive Advantage: Requirements and Issues,” in Business Intelligence in the Digital Economy: Opportunities, Limitations and Risks, Idea Group Publishing. 2004. ISBN 1-59140-206-9. Peer reviewed publication. Chapter in Published Book. Nugent, J.H. 2004. American Bar Association (ABA) – Republished work. Co-Author of the Best Practices Chapter (4) of the ABA International Guide for Cyber Security republished by the World Bank. Chapter in Published Book. Committee and Editorial Reviewed. ISBN-13: 9781590313329. http://wnln0018.worldbank.org/html/FinancialSectorWeb.nsf/ (attachmentweb)/ABA_iscs/$FILE/ABA_iscs.pdf Nugent, J.H. 2003. Book Chapter, “Directions in Wireless Telecommunications: Analytical and Operational Pathfinders”, in Wireless Communications and Mobile Commerce, Idea Group Publishing. ISBN 1-59140-212-3 (s/c). Fall 2003. Peer reviewed publication. Chapter in Published Book. Nugent, J.H. 2003. American Bar Association (ABA) – Deputy Chair and co- author of the Best Practices chapter of the Standards, Best Practices & Resources Working Group sub-committee of the ABA International Guide for Cyber Security Committee (2002-present) – ABA Policy book published August 2003. ISBN 1-59031-332-1. Chapter in Published Book. Committee and Editorial Reviewed. Hanebeck, H.C., John Nugent, Mahesh Raisinghani, and Stan Kroder. 2002. “Globe Ranger Corporation,” Cases in Worldwide E-Commerce: Theory in Action. Published January 2002, IDEA Group Publishing, Hershey, PA. ISBN 1-930708-27-0. Peer Reviewed publication. Case in Published Book. Refereed and Published Papers: Nugent, J. and Gilbert Werema (2015). "Does Profit Maximization Impact Sustainability? - An Examination", Social Science Research Network (SSRN) – (http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=859544), August 2015, Paper 2637407. Paper won Nine SSRN ‘Top Ten’ paper journal awards (as of August 9, 2015) as follows:

1) Corporate Governance: Social Responsibility & Social Impact eJournal 2) Microeconomics: Intertemporal Firm Choice & Growth, Investment,

Financing, & Capacity eJournal

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3) SRPN: Corporate Social Responsibility Issues (Topic) 4) Sustainability & Economics eJournal 5) Corporate Governance Network (CGN): Other Corporate Governance:

Social Responsibility & Social Impact (Topic) 6) Economic Research Network (ERN): Other Microeconomics:

Intertemporal Firm Choice & Growth, Investment, Financing, & Capacity (Topic)

7) Economic Research Network (ERN): Other Organizations & Markets: Formal & Informal Structures (Topic)

8) ERN: Other Organizations & Markets: Policies & Processes (Topic) 9) SRPN: Sustainable Capitalism (Topic).

Nugent, J. Gilbert Werema (2015). "Does Profit Maximization Determine Sustainability? - An Examination", Academy of Business Research, October, 2015. Nugent, J. and D. Crews (2014). "A Case Study in Direct Assessment of Student Learning Outcomes," Business Journal for Entrepreneurs, Cabell’s Listed Journal, September 15, 2014 Issue. ISSN 1548-1859. Nugent, J. and D. Crews (2012). "A Case Study in Direct Assessment of Student Learning Outcomes," Society for Advancement of Management (SAM), Paper #13070 accepted December 2012. Presented at the SAM International Conference, March 2013, Arlington, VA.- published in conference proceedings. . (www.samnational.org). Nugent, J.H. 2012. “Are Large Corporate Fines Levied on the Right Party and Do They Have Long Term Negative Consequences?” Social Science Research Network. Recently listed on SSRN’s Top Ten download list for four journals. Please see: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2050093 Nugent, J.H., M. Tengesdal, L. Zou. 2012. “Do large corporate fines have a long term negative effect on stock prices, and are such fines levied on the right party under ‘Agency Theory’, ‘The Honest Services Law’, and ‘The Responsible Corporate Officer Doctrine’? Paper No. C12057. Society for Advancement of Management, Las Vegas, NV. (www.samnational.org). Nugent, J.H., M. Tengesdal, and G. McElvay. 2011. “SOX 2002: Unintended Consequences?” Social Science Research Network. Paper No. 1802025. SSRN: Your paper, "SOX 2002: Unintended Consequences - Should the CFO be the COO?" was recently listed on SSRN's Top Ten download list for the following journals: Accounting Technology & Information Systems eJournal, CGN: Accounting Practice, CGN: Leadership, CGN: CEOs and CGN: Executives Other than

the CEO (Sub-Topic). Please see: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1802025

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Nugent J.H, M. Tengesdal, and N. Clemens. 2011. “SOX 2002: Should the CFO be the COO?” Paper No. C11056. Society for Advancement of Management conference proceedings, Orlando, FL. www.samnational.org. Nugent, J.H. and Vicki Taliaferro. 2010. “SAS 109: The Renaissance or Demise of the Accounting Profession.” Social Science Research Network (SSRN). Awarded “Top 10” paper status. Please see: http://papers.ssrn.com/abstracts=1569925. Nugent, J.H. et al. 2010. The Going Concern Opinion: A Time for a Referendum?” Social Science Research Network (SSRN). Please see: http://papers.ssrn.com/abstracts=1579785. Nugent, J.H. and Igor Pustylnick. 2010. “Inflection Point Analysis: The Going Concern Opinion.” Paper # C10030. Paper published in April 2010 in the Society for the Advancement of Management (SAM) Conference proceedings. http://www.samnatonal.org Nugent, J.H. 2010. “Privacy in the Digital Age: Fact or Fiction?” Social Science Research Network (SSRN. Awarded “Top 10” paper status on March 15, 2010. Please see: http://papers.ssrn.com/abstracts=1510427 . Nugent, J.H. 2010. “Privacy in the Digital Age: Fact or Fiction?” Social Science Research Network (SSRN). http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1510427 Nugent, J.H. 2009. “Let your fingers do the fighting: Pre-acquisition exploits – The Technology Crucible,” accepted by the 4th International Conference on Information Warfare and Security (http://academic –conferences.org.iciw/iciw2009/iciwop-call-papers.htm . Paper accepted February 04, 2009. Peer Reviewed. Nugent, J.H. 2008. Cylab’s “Governance of Enterprise Security Survey,” Carnegie Mellon University, Peer Reviewed. http://www.bankinfosecurity.com/external/CMU-Governance-report-120408.pdf Nugent’s paper, “Corporate Officer and Director Information Assurance (IA) Liability Issues: A Layman’s Perspective,” is referenced and quoted on page 20 of this publication. Nugent, J. H., David Gordon, Fernando Arelleano. 2008. “The Hidden Threat: Technology Exploitation.” Paper published on conference web site 2008. Conference on Information Warfare at Northeastern University, Boston, MA. Peer Reviewed. http://t08.cgpublisher.com/proposals/26/index_html

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Nugent, J.H. 2008. “Data Privacy: Is it possible?” Readings and Cases in the Management of Information Security, Volume II, Legal and Ethical Issues in Information Security Management. ISBN-10: 0619216271. Peer Reviewed. Accepted Nov.23, 2008. Nugent, J.H. 2004. Information Security: A Legal, Business and Technical

Handbook, American Bar Association, 2004. ISBN 1590313003. Nugent’s paper, “Corporate Officer and Director Information Assurance (IA) Liability Issues: A Layman’s Perspective,” is referenced and quoted on page 43 of this book. Peer Referred Publication. Nugent, J.H., 2002. “Directions in Telecommunications – Analytical Pathfinders” – 10th International Conference on Telecommunication Systems Management, Naval Postgraduate School, Monterey, CA, October 3-6, 2002. Paper and presentation will demonstrate empirical and proprietary models for predicting business and industry future performance and how to lever this understanding for competitive advantage. Paper accepted with revisions. Presentation and Peer Refereed publication. Nugent, J.H. and Mahesh Raisinghani. 2002. “E-Business Security: Issues and Drivers,” Dallascon Information Security Conference, Plano, TX, paper published as part of the conference proceedings. Co-wrote paper with Dr. Michael Raisinghani and presented paper on May 4. (www.dallascon.com), May 4, 2002. Peer Refereed publication Nugent, J.H. and Mahesh Raisinghani. 2002. “The Information Technology and Telecommunications (or e-Business) Security Imperative: Important Issues and Drivers,” Journal of Electronic Commerce Research, California State University, Long Beach, Volume 3, March 2002 Special Edition. ISSN 15266133. (http://www.csulb.edu/journal. Peer Refereed publication. Also used as a graduate course assigned reading by the University of Auckland Business School, a triple accredited business institution in course Electronic Commerce – INFOSYS 734. http://www.business.auckland.ac.nz/comwebContent/sitemanager Nugent, J.H. and Mahesh Raisinghani. 2001. “An Automated Executive and Managerial Performance Monitoring, Measurement and Reporting System:

Information Variance and Analysis Notices (IVAAN),” Journal of Electronic Commerce Research, California State University, Long Beach, February 2001 (http://www.csulb.edu/journal. Peer Refereed publication. Nugent, J.H. 2001. A Disaggregate Valuation Model: A Discriminant Weighting Approach, February 2001, Paper presented at Predator or Prey II Conference, London, UK, published, SMI Group, conference proceedings, committee reviewed. Paper presented a new approach and methodology in measuring “tailored enterprise value.” Peer Refereed publication.

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Peer Reviewer for: “Identifying the strengths and concerns of OpenCourseWare design: An exploratory study” ID IJOPCD Manuscript # 2012-009. International Journal of Online Pedagogy and Course Design. November 2012. “Developing an Online Counseling Skills Course Manuscript,” 2012. International Journal of Online Pedagogy and Course Design. October 2012. “Spontaneous Group Decision Making in Distributed Collaborative Learning: A Quantitative Exploratory Study,” 2012. International Journal of Online Pedagogy and Course Design. January 2012. “The Construction of a Web-based Learning Platform from the Perspective of Computer Support for Collaborative Design.” 2012. International Journal of Online Pedagogy and Course Design. January 2012. “Examining the Causes of Failure and Success of Multi-user Virtual Environment in Higher Education.” 2012. International Journal of Online Pedagogy and Course Design. January 2012. Kurato, D. 2009. Entrepreneurship: Theory, Process, Practice, 8e. Southwest Cengage Publishing. ISBN: 0-0324-59091-0 (http://www.cengagebrain.com/shop/content/kuratko90911_0324590911_01.01_toc.pdf) Journal of Business Research, 2010 to present. ISSN 0855-806X. “A Tale of Two Journeys: Thoughts on Action Research as a Mechanism for Collaborative Reflective Thinking,” International Journal of Online Pedagogy and Course Design, May 2010. Handbook of Research on Telecommunications Planning and Management for Business, Vols. I & II. 2009. ISBN 978-1-60566-194-0. Reviewed numerous chapters in these volumes. “Web Applications: Vulnerabilities and Remediation,” in Course Technology Readings and Cases in the Management of Information Security. Published in 2009. “Coordination between an Information Technology Department and a Human Resources Department: A Case Study and Analysis,” Course Technology Readings and Cases in the Management of Information Security. Published in 2009.

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“An Information Security Certification Exam,” Course Technology Readings and Cases in the Management of Information Security. Published in 2009. “The Role of Government in the Evolving Market Structure of the Wireless Telephony Industry.” Handbook of Research on Telecommunications Planning and Management for Business, IGI Publishers, Hershey, PA, 2008. “Predictive Data Mining: A Survey of Regression Methods.” Encyclopedia of Information Science and Technology, 2nd ed., IGI Publishers, Hershey, PA, 2007. “Business Process Management: An Architecture Approach.” Encyclopedia of Information Science and Technology, 2nd ed., IGI Publishers, Hershey, PA, 2007. “Three Perspectives of Local Government e-Consultation: A Practical Example.” Encyclopedia of Information Science and Technology, 2nd ed., IGI Publishers, Hershey, PA, 2007. “Enterprise Security Governance Activities,” 25 pgs., in Governing for Enterprise Security: Implementation Guide trilogy, The U.S. National Computer Emergency Response Center (CERT), Carnegie Mellon University, http://www.cert.org/governance, February/March 2007. “Defining an Effective Enterprise Security Program,” 15 pgs., in Governing for Enterprise Security: Implementation Guide trilogy, The U.S. National Computer Emergency Response Center (CERT), Carnegie Mellon University, http://www.cert.org/governance, February/March 2007. “Characteristics of Effective Security Governance,” 12 pgs, in Governing for Enterprise Security: Implementation Guide trilogy, The U.S. National Computer Emergency Response Center (CERT), Carnegie Mellon University, http://www.cert.org/governance, February/March 2007. Detecting Earnings Management,” Association of Certified Fraud Examiners, Fraud Magazine, January/February 2007, p. 58. Reviewed book for this professional association journal. ACBSP Standards and Criteria for Demonstrating Excellence in Baccalaureate/Graduate Degree Accounting Programs, April 2006. Reviewed for the ACBSP pre-publication accreditation standards for ACBSP accredited accounting programs.“

“Guide to Computer Forensics and Investigations,” Association of Certified Fraud Examiners, Fraud Magazine, May/June 2006. Reviewed book for this professional association journal.

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Encyclopedia of Information Science and Technology, Vol. 1-3, 2004, Idea Group Publishing. Peer reviewed three chapters for inclusion in these volumes. Wireless Communications and Mobile Commerce, Editor Shi Nansi, Ph.D., Idea Group Publishing, 2003. Peer reviewed three chapters for inclusion in this book.

Judge: Nugent, J.H. November 2012 and 2013. National Judge for the Annual Small Business Institute Business Plan Competition. Small Business Institute®, 134 Fairmont Street,

Suite B, Clinton, MS 39056. http://www.smallbusinessinstitute.org/

Editor: Nugent, J. H. Editorial Review Board Member, The International Journal of Online Pedagogy and Course Design (IJOPCD). IJOPCD is an official publication of the Information Resources Management Association (IRMA). http://www.irma-international.org/journals/details.asp?id=35024 . 2009 to the present. Nugent, J.H. Associate Editor, The International Journal of Technology, Knowledge and Society, ISSN: 1832-3669, 2008, Publisher Site: http://www.Technology-Journal.com . 2008 to 2009. Nugent, J.H. 2002. Co-Editor, Journal of Electronic Commerce Research, Vol. 3, 2002, ISSN 15366133, 294 pgs. http://www.jecr.org. Volume was dedicated to Information Security. Conference Presentations, Non-Refereed Publications, Professional Society Presentations, national TV and radio appearances, and other Achievements Nugent, J. Gilbert Werema (2015). "Does Profit Maximization Determine Sustainability? - An Examination," Academy of Business Research, October, 2015, San Antonio, TX. Nugent, J.H. 2012. “Identifying and Fraudulent Financial Transactions” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs for the Texas Society of CPAs, September 20, 2012, Dallas, TX. Nugent, J.H. 2012. “Identifying and Fraudulent Financial Transactions” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs for the Texas Society of CPAs, September 21, Houston, TX.

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Nugent, J.H. 2012. “Internal Control Design, Evaluation, and Communication for Smaller Entities,” an eight hour professional development seminar co-developed and put on for the Arizona Society of CPAs, October 16, 2012, Phoenix, AZ. Nugent, J.H. 2012. “Real World Fraud: War Stories From the Front Lines,” an eight hour professional development seminar co-developed and put on for the Arizona Society of CPAs, October 17, 2012, Phoenix, AZ. Nugent, J.H. 2012. “Internal Control Design, Evaluation, and Communication for Smaller Entities,” an eight hour professional development seminar co-developed and put on for the Arkansas Society of CPAs, October 23, 2012, Little Rock, AR. Nugent, J.H. 2012. “Real World Fraud: War Stories From the Front Lines,” an eight hour professional development seminar co-developed and put on for the Arkansas Society of CPAs, October 22, 2012, Little Rock, AR. Nugent, J.H. 2012. “Real World Fraud: War Stories From the Front Lines,” an eight hour professional development seminar co-developed and put on for the Louisiana Society of CPAs, December 14, 2012, Lafayette, LA. Nugent, J.H., M. Tengesdal, L. Zou. 2012. “Do large corporate fines have a long term negative effect on stock prices, and are such fines levied on the right party under ‘Agency Theory’, ‘The Honest Services Law’, and ‘The Responsible Corporate Officer Doctrine’? Paper No. C12057. Presented at Society for Advancement of Management Annual Conference, Las Vegas, NV, April 2012. (www.samnational.org). Nugent J.H, Mark Tengesdal, and N. Clemens. (2011). “Sox 2002: Should the CFO be the COO?” Paper C11056. Presented at the Society for Advancement of Management annual conference. Orlando, FL. Nugent, J.H. 2011. “Auditing for Internal Fraud” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Louisiana Society of CPAs, December 13, 2011. Shreveport, LA. Nugent, J.H. 2011. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Louisiana Society of CPAs, December 12, 2011. Shreveport, LA. Nugent, J.H. 2011. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Utah Society of CPAs, November 15, 2011. Salt Lake City, UT.

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Nugent, J.H. 2011. “Common Frauds and Internal controls for Revenue, Purchasing, and Cash Receipts” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Utah Society of CPAs, November 14, 2011. Salt Lake City, UT. Nugent, J.H. 2011. “Common Frauds and Internal controls for Revenue, Purchasing, and Cash Receipts” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Florida Society of CPAs, November 11, 2011. Orlando, FL. Nugent, J.H. 2011. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs for the Oklahoma Society of CPAs, October 21,2011, Oklahoma City, OK. Nugent, J.H. 2011. “Internal Controls Deficiencies: Assessment and reporting under SAS 115” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs for the Texas Society of CPAs, October 27,2011, Ft. Worth, TX. Nugent, J.H. 2011. “Internal Controls Deficiencies: Assessment and reporting under SAS 115” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs for the Texas Society of CPAs, September 20,2011, Austin, TX. Nugent, J.H. 2011. “Internal Controls Deficiencies: Assessment and reporting under SAS 115” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs for the Texas Society of CPAs, October 19,2011, San Antonio, TX. Nugent, J.H. 2011. “Identifying and Fraudulent Financial Transactions” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs for the Texas Society of CPAs, August 30, 2011, San Antonio, TX. Nugent, J.H. 2011, Jan 23. Written response to THE HONORABLE GARY LOCKE, SECRETARY OF COMMERCE, UNITED STATES OF AMERICA, WASHINGTON, D.C. RE: Respondent’s Comments on the Departments’ Green Paper titled: Commercial Data Privacy and Innovation in the Internet Economy: A Dynamic Policy Framework. Comments may be viewed at: http://www.ntia.doc.gov/comments/101214614-0614-01/attachments/DOC%20Commercial%20Data%20Privacy%20and%20Innovation%20in%20The%20Internet%20Economy%20Comments%20Nugent.pdf

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Hughes, P.A. and J. Nugent, 2010. “The Tracking ePortfolio: Using Technology for Program Assessment.” ACBSP Region 6 Fall Conference, 2010 Regional Meeting, San Antonio, Texas. Nugent, J.H. 2010. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs for Radio Shack, Inc., September 29, 2010 Ft. Worth, TX. Nugent, J.H. “2010. Internal Controls and IT: Reliable Reporting and Fraud Prevention” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oklahoma Society of CPAs, July 27, 2010, Tulsa, OK. Nugent, J.H. 2010. “Forensic Accounting: Fraudulent Reporting and Concealed Assets,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oklahoma Society of CPAs, July 26, 2010, Tulsa, OK. Nugent, J.H. 2010. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Florida Society of CPAs, June 15, 2010, Tampa, FL. Nugent, J.H. 2010. “Advanced Forensic Techniques for Accountants” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the New Mexico Society of CPAs, June 9, 2010, Albuquerque, NM. Nugent, J.H. 2010. “Internal Controls and IT: Reliable Reporting and Fraud Prevention” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oregon Society of CPAs, June 2, 2010, Lake Oswego, OR. Nugent, J.H. May 2010. Written testimony before the OFFICE OF THE SECRETARY UNITED STATES DEPARTMENT OF COMMERCE, NATIONAL TELECOMMUNICATIONS AND INFORMATION ADMINISTRATION, INTERNATIONAL TRADE ADMINISTRATION, and the NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY: In the Matter of: Information Privacy and Innovation in the Internet Economy. Nugent’s written testimony may be found at: http://www.ntia.doc.gov/comments/100402174-0175-01/

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Nugent, J.H. 2010. “Inflection Point Analysis: The Going Concern Opinion”. Paper present at the academic Society for the Advancement of Management (SAM) April 2010 Conference in Arlington, VA. Paper # C10030. Nugent, J.H. 2009. “International Financial Reporting Standards”” a sixteen hour AICPA professional development seminar co-developed and put on for the American Institute of CPAs to the Wisconsin Society of CPAs, November 16-17, 2009, Brookfield, WI. Nugent, J.H. 2009. “Forensics and Financial Fraud” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Louisiana State Society of CPAs, November 10, 2009. Kenner, LA. Nugent, J.H. 2009. “Information Security Critical Guidance for CPAs in Public Practice,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Louisiana State Society of CPAs, November 9, 2009. Kenner, LA. Nugent, J.H. 2009. “Forensic Accounting” an eight hour professional development seminar co-developed and put on for the AICPA to the Missouri Society of CPAs, October 29, 2009, St. Louis, MO. Nugent, J.H. 2009. “Auditing: Real World Frauds” an eight hour professional development seminar co-developed and put on for the AICPA to the Missouri Society of CPAs, October 28, 2009, St. Louis, MO. Nugent, J.H. 2008. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Texas Society of CPAs, September 23 and 24, 2008, Houston and Austin, TX. Nugent, J.H. 2009. “Ready or Not for IFRS,” an eight hour AICPA professional development seminar co-developed and put on for the American Institute of CPAs to the Ohio Society of CPAs September 17, 2009. Nugent, J.H. 2009. “Fraudulent Financial Transactions,” an eight hour AICPA professional development seminar co-developed and put on for the American Institute of CPAs to the Maryland Society of CPAs, Columbia MD. September 9, 2009. Nugent, J.H. 2009. “Financial Statement Fraud,” an eight hour AICPA professional development seminar co-developed and put on for the American Institute of CPAs to the Resnick CPA Firm, Baltimore, MD. August 17, 2009.

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Nugent, J.H. 2009. “Ready or Not for IFRS,” an eight hour AICPA professional development seminar co-developed and put on for the American Institute of CPAs to the New Jersey Society of CPAs June 10, 2009. Nugent, J.H. 2009. “Ready or Not for IFRS,” WebCPA, 2009. Nugent provided guidance on the requirements for the implementation of IFRS in the U.S. http://www.webcpa.com/article.cfm?articleid=29264&page=5 Nugent, J.H. 2009. “International Financial Reporting Standards”” a sixteen hour AICPA professional development seminar co-developed and put on for the American Institute of CPAs to the Connecticut Society of CPAs, June 25-26, 2009, Rocky Hill, CT. Nugent, J.H. 2009. “Forensics and Financial Fraud: Real World Issues and Answers,” an eight hour AICPA professional development seminar co-developed and put on for the American Institute of CPAs to the New Jersey Society of CPAs, June 11, 2009. Nugent, J.H. 2009. “International Financial Reporting Standards”” a sixteen hour AICPA professional development seminar co-developed and put on for the American Institute of CPAs to the Rhode Island Society of CPAs, June 22-23, 2009, Providence, RI. Nugent, J.H. 2008. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Washington Society of CPAs, December 9, 2008, Sea-Tac, WA. Nugent, J.H. 2008. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Washington Society of CPAs, December 8, 2008, Bellingham, WA. Nugent, J.H. 2008. “International Financial Reporting Standards”” a sixteen hour professional development seminar co-developed and put on for the American Institute of CPAs to the Texas of CPAs, Nov. 17 and 18, 2008, Dallas, TX. Nugent, J.H. 2008. “Financial Reporting and Concealed Assets,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Louisiana Society of CPAs, Nov. 11, 2008, Shreveport, LA. Nugent, J.H. 2008. “International Financial Reporting Standards”” a sixteen hour professional development seminar co-developed and put on for the American Institute of CPAs to the Texas of CPAs, Nov. 4 and 5, 2008, Houston, TX.

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Nugent, J.H. 2008. “Internal Controls and IT: Reliable Reporting and Fraud Prevention” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Arkansas Society of CPAs, October 22, 2008, Little Rock, AR. Nugent, J.H. 2008. “Forensics and Financial Fraud: Real World Issues and Answers,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Tennessee Society of CPAs, October 9, 2008, Jackson, TN. Nugent, J.H. 2008. “Internal Control Deficiencies” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Missouri Society of CPAs, October 2, 2008, Bloomington, MN. Nugent, J.H. 2008. “Auditing for Internal Fraud” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Arkansas Society of CPAs, September 29, 2008, Springdale, AR. Nugent, J.H. 2008. “Auditing for Internal Fraud” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oklahoma Society of CPAs, September 25, 2008Tulsa, OK. Nugent, J.H. 2008. “Internal Controls and IT: Reliable Reporting and Fraud Prevention” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oklahoma Society of CPAs, September 24, 2008, Tulsa, OK. Nugent, J.H. 2008. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to large CPA form, Fresno, CA, Aug. 28, 2008, Fresno, CA. Nugent, J.H. 2008. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Missouri Society of CPAs, Aug. 14, 2008, Springfield, MO. Nugent, J.H. 2008. “Forensics and Financial Fraud: Real World Issues and Answers,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Minnesota Society of CPAs, June 19, 2008, Bloomington, MN.

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Nugent, J.H. 2008. “Financial Reporting and Concealed Assets,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Florida Society of CPAs, June 8, 2008, Miami, FL. Nugent, J.H. 2007. “Forensics and Financial Fraud: Real World Issues and Answers,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Louisiana Society of CPAs, December 7, 2007, Shreveport, LA. Nugent, J.H. 2007. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oklahoma Society of CPAs, November 29, 2007, Oklahoma City, Oklahoma. Nugent, J.H. 2007. “Advanced Forensic Techniques for Accountants” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oklahoma Society of CPAs, November 28, 2007, Oklahoma City, OK. Nugent, J.H. 2007. “Identifying Fraudulent Financial Transactions” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the New Mexico Society of CPAs, November 20, 2007, Albuquerque, NM. Nugent, J.H. 2007. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the New Mexico Society of CPAs, November 19, 2007, Albuquerque, NM. Nugent, J.H. 2007. “Forensics and Financial Fraud: Real World Issues and Answers,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Washington Society of CPAs, October 30, 2007, Spokane, WA. Nugent, J.H. 2007. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Washington Society of CPAs, October 29, 2007, Seattle, WA. Nugent, J.H. 2007. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the West Virginia Society of CPAs, October 25, 2007, Parkersburg, WV.

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Nugent, J.H. 2007. “Forensics and Financial Fraud: Real World Issues and Answers,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Florida Society of CPAs, October 23, 2007, Orlando, FL. Nugent, J.H. 2007. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Wisconsin Society of CPAs, October 3, 2007, Neenah, WI. Nugent, J.H. 2007. “Internal Controls: Essentials for Financial Managers, Accountants and Auditors” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Wisconsin Society of CPAs, October 2, 2007, Brookfield, WI. Nugent, J.H. 2007. “Internal Controls and IT: Reliable Reporting and Fraud Prevention” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Utah Society of CPAs, September 14, 2007, Salt Lake City, UT Nugent, J.H. 2007. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Utah Society of CPAs, September 13, 2007, Salt Lake City, UT Nugent, J.H., 2007. “Fraud in the Financial Statement Audit,” eight hour professional development seminar co-developed and presented for the AICPA to the New York State Society of CPAs, August 8, 2007, Albany, NY. Nugent, J.H. 2007. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Florida Society of CPAs, June 26, 2007, Ft. Lauderdale, FL. Nugent, J.H. 2007. “Fraud in the Financial Statement Audit,” eight hour professional development seminar co-developed and presented for the AICPA to the Oklahoma State Society of CPAs, June 19, 2007, Oklahoma City, OK. Nugent, J.H. 2007. “Internal Controls and IT: Reliable Reporting and Fraud Prevention” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oklahoma Society of CPAs, June 18, 2007, Oklahoma City, OK. Nugent, J.H. 2007. “Forensic Accounting: Fraudulent Reporting and Concealed Assets,” eight hour professional development seminar co-developed and

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presented for the AICPA to the Oregon Society of CPAs, June 8, 2007, Lake Oswego, Oregon Nugent, J.H., 2007. “Fraud in the Financial Statement Audit,” eight hour professional development seminar co-developed and presented for the AICPA to the Arkansas State Society of CPAs, June 1, 2007, Springdale, AR. Nugent, J.H. 2007. “Forensics and Financial Fraud,” eight hour professional development seminar co-developed and presented for the AICPA to the Michigan Society of CPAs, Plymouth (Detroit), May 22, 2007. Nugent, J.H. 2007. “Forensics and Financial Fraud,” eight hour professional development seminar co-developed and presented for the AICPA to the Michigan Society of CPAs, Grand Rapids, May 21, 2007. Nugent, J.H. 2007. “Alltel reported to be courting rivals,” interview with John Nugent by Bill Hornaday, business reporter, Arkansas Democrat Gazette, May 16, 2007. Nugent provided professional insights and industry trends regarding potential Alltel sale to three hedge funds. Nugent, J.H. 2007. “What’s Going on in Telecom? March 20, 2007, paper presented before the Global Telecommunication Society of North Texas (NTGTS). Nugent, J.H. 2007. “Alltel Acquisition,” interview with John Nugent by Bloomberg News, reporter Creighton Harrison, March 8, 2007. Nugent provided industry background and compelling reason for the Alltel sale. Nugent, J.H. 2007. “Reported Alltel Sale,” on air interview with John Nugent by KARN Radio, FM102.9 / AM 920, host Bob Steele, Little Rock, AR, March 8, 2007. Nugent provided guidance and insights on industry trends and compelling reasons for the sale of Alltel at this time. Nugent, J.H. 2007. “Alltel reported to be courting rivals,” interview with John Nugent by Bill Hornaday, business reporter, Arkansas Democrat Gazette, March 7, 2007. Nugent provided professional insights and industry trends regarding potential Alltel sale. Nugent, J.H. 2007. “Courting of rivals by Alltel Reported,” interview with John Nugent by Bill Hornaday, business reporter, Arkansas Democrat Gazette, March 7, 2007. Nugent provided professional view on potential acquisition. Nugent, J.H. and Derek Paulsen. 2007. “Cyberterrorism,” co developed and presented this three day course for the U.S. Department of State, Office of Anti-

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Terrorism Assistance, presented in Nairobi, Kenya. Course presented to senior Kenyan government officials. February 26-28, 2007 Nugent, J.H., 2006. “Degrees of caution attract a growing crowd,” main interviewee for lead story in the Fort Worth Star Telegram, December 27, 2006, written by Anna M. Tinsley, Staff Writer. Nugent, J.H., 2006. “Auditing for Internal Fraud,” eight hour professional development seminar co-developed and presented for the AICPA to the Iowa Society of CPAs, Dec 19, 2006, Cedar Rapids, IO Nugent, J.H., 2006. “Forensic Accounting: Fraudulent Reporting and Concealed Assets,” eight hour professional development seminar co-developed and presented for the AICPA to the Iowa Society of CPAs, Dec 18, 2006, Cedar Rapids, IO Nugent, J.H., 2006. “Identifying Fraudulent Financial Transactions,” eight hour professional development seminar co-developed and presented for the AICPA to the Oklahoma State Society of CPAs, Dec. 12, 2006, Oklahoma City, OK. Nugent, J.H., 2006. “Fraud in the Financial Statement Audit,” eight hour professional development seminar co-developed and presented for the AICPA to the Oklahoma State Society of CPAs, Dec. 11, 2006, Oklahoma City, OK. Nugent, J.H. 2006. “Internal Controls and IT: Reliable Reporting and Fraud Prevention” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Colorado Society of CPAs, Dec. 8, 2006, Denver, CO Nugent, J.H., 2006. “Forensic Accounting: Fraudulent Reporting and Concealed Assets,” eight hour professional development seminar co-developed and presented for the AICPA to the Colorado Society of CPAs, Dec 7, 2006, Denver, CO Nugent, J.H. 2006. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the New Jersey Society of CPAs, Nov. 30, 2006, West Hanover, NJ Nugent, J.H., 2006. “Forensic Accounting: Fraudulent Reporting and Concealed Assets,” eight hour professional development seminar co-developed and presented for the AICPA to the New Jersey Society of CPAs, Nov. 29, 2006, Iselin, NJ

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Nugent, J.H. 2006. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Iowa Society of CPAs, Nov. 16 2006, Des Moines, IW. Nugent, J.H. 2006. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Iowa Society of CPAs, Nov. 15, 2006, Des Moines, IW. Nugent, J. H. 2006. Attended 2006 NSA / DHS CAE PI Conference, Baltimore, MD. Made presentation on UD’s Information Assurance program. November 12-14, 2006 Nugent, J.H., 2006. “Financial Fraud, Now What?” eight hour professional development seminar co-developed and presented for the AICPA to the Idaho Society of CPAs, Nov. 7, 2006, Boise, ID. Nugent, J.H. 2006. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Idaho Society of CPAs, Nov. 6, 2006, Boise, ID. Nugent, J.H., 2006. “Financial Fraud, Now What?” eight hour professional development seminar co-developed and presented for the AICPA to the Tennessee Society of CPAs, Nov. 2, 2006, Jackson, TN. Nugent, J.H., 2006. “Financial Fraud, Now What?” eight hour professional development seminar co-developed and presented for the AICPA to the Arkansas Society of CPAs, October 31, 2006, Fayetteville, AR. Nugent, J.H. 2006. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the West Virginia Society of CPAs, October 26, 2006, Morgantown, WV. Nugent, J.H. 2006. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Ohio Society of CPAs, October 24, 2006, Columbus, OH. Nugent, J.H., 2006. “Forensic Accounting: Fraudulent Reporting and Concealed Assets,” eight hour professional development seminar co-developed and presented for the AICPA to the Ohio Society of CPAs, Oct. 23, 2006, Cleveland, OH. Nugent, J.H. 2006. “Reliable Reporting and Fraud Prevention” an eight hour professional development seminar co-developed and put on for the American

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Institute of CPAs to the Washington Society of CPAs, October 19 2006, Seattle, WA. Nugent, J.H. 2006. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Wisconsin Society of CPAs, October 5, 2006, Brookfield, WI. Nugent, J.H. 2006. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Wisconsin Society of CPAs, Oct. 4, 2006, Brookfield, WI. Nugent, J.H. 2006. “Financial Fraud What Now?” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Alabama Society of CPAs, September 29, 2006, Birmingham, AL. Nugent, J.H. 2006. “Financial Fraudulent Transactions” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Alabama Society of CPAs, September 18, 2006, Baton Rouge, LA Nugent, J.H. 2006. “AT&T is far from Alone on Data Breaches,” San Antonio Express-News, August 30, 2006. John Nugent interviewed and quoted by business writer Sanford Nowlin as principle source for this article. Nugent, J.H. 2006. “Internal Controls: Design and Evaluation Under COSO and AS 2” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Alabama Society of CPAs, August 25, 2006, Montgomery, AL. Nugent, J.H. 2006. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oklahoma Society of CPAs, August 22, 2006, Tulsa, OK. Nugent, J.H. 2006. “Internal Controls and IT: Reliable Reporting and Fraud Prevention” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Holthourse Carlin, CPAs, August 9, 2006, Santa Monica, CA. Nugent, J.H. 2006. “Auditing for Internal Fraud” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Missouri Society of CPAs, June 28, 2006, Kansas City, MO.

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Nugent, J.H. 2006. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Missouri Society of CPAs, June 27, 2006, Kansas City, MO. Nugent, J.H., 2006. “Forensic Accounting: Fraudulent Reporting and Concealed Assets,” eight hour professional development seminar co-developed and presented for the AICPA to the Texas Society of CPAs, June 22, 2006, Austin, TX.

Nugent, J.H. 2006. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Maryland Society of CPAs, June 14, 2006, Hagerstown, MD. Nugent, J.H., 2006. “Financial Fraud, Now What?” eight hour professional development seminar co-developed and presented for the AICPA to the Kansas Society of CPAs, June 20, 2006, Wichita, KS. Nugent, J.H., 2006. “Fraudulent Financial Transaction,” eight hour professional development seminar co-developed and presented for the AICPA to the Kansas Society of CPAs, June 19, 2006, Wichita, KS. Nugent, J.H., 2006. “Forensic Accounting: Fraudulent Reporting and Concealed Assets,” eight hour professional development seminar co-developed and presented for the AICPA to the Texas Society of CPAs, June 23, 2006, Dallas, TX. Nugent, J. H. 2006. Attended 2006 NCISSE NSA / DHS Conference, Adelphi, MD. Accepted UD’s successful remapping to CNSS 4012, 4013 and 4014 award, and redesignation as a National Center of Academic Excellence in Information Assurance for years 2006 – 2008. Nugent, J.H., 2006. “Forensic Accounting: Fraudulent Reporting and Concealed Assets,” eight hour professional development seminar co-developed and presented for the AICPA to the Oregon Society of CPAs, June 5 2006, Eugene, OR. Nugent, J.H. 2006. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and presented for the AICPA to the Oregon Society of CPAs, May 22, 2006, Portland, OR.

Nugent, J.H. 2006. “Identity Theft,” panel member on KERA TV (PBS) regarding identity theft, filmed, October 7, 2003, aired again for the third time nationally, February19, 2006, program #1223, a production of the McCuistion Company. Nationally broadcast on PBS.

Nugent, J.H. 2005. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American

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Institute of CPAs to the Oklahoma Society of CPAs, Dec 15, 2005, Oklahoma City, OK. Nugent, J.H., 2005. “Fraud in the Financial Statement Audit,” eight hour professional development seminar co-developed and presented for the AICPA to the Oklahoma State Society of CPAs, Dec. 14, 2005, Oklahoma City, OK. Nugent, J.H. 2005. “Information Assurance Requirements,” an hour presentation to the Law Firm Locke, Liddell, & Sapp, Dec. 7, 2005, Dallas, TX. Nugent, J.H. “Internal Controls: Design and Evaluation” an eight hour professional development seminar put on for the American Institute of CPAs to the New Jersey Society of CPAs, Dec. 12,, 2005, East Hanover, NJ. Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Florida Society of CPAs, Nov. 29, 2005, West Palm Beach, FL. Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Texas Society of CPAs, Nov. 16, 2005, Dallas, TX. Nugent, J.H. 2005. “Information Security Critical Guidance for CPAs in Public Practice,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the South Carolina State Society of CPAs, Nov. 14, 2005. Columbia, SC. Nugent, J.H., 2005. “Forensic Accounting Fraudulent Reporting,” eight hour professional development seminar co-developed and presented for the AICPA to the Microsoft Corporation, Nov 10, 2005, Bellevue, WA. Nugent, J.H. 2005. “Detecting Misappropriations Schemes,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Maryland Society of CPAs, Nov.2, 2005, Timonium, MD. Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Maryland Society of CPAs, Nov. 1, 2005, Timonium, MD. Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Minnesota Society of CPAs, Oct. 10, 2005, Bloomington, MN. Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Kentucky Society of CPAs, Oct. 18, 2005, Louisville, KY.

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Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Missouri Society of CPAs, Oct. 20, 2005, Kansas City, MO. Nugent, J.H. 2005. “Information Security Critical Guidance for CPAs in Public Practice,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the North Carolina State Society of CPAs, Sept. 27, 2005. Greensboro, NC. Nugent, J.H. 2005. “Information Security Critical Guidance for CPAs in Public Practice,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Washington State Society of CPAs, Aug. 22, 2005. Bellevue, WA. Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Utah Society of CPAs, Aug, 23, 2005, Salt Lake City, UT. Nugent, J.H. 2005. “Information Assurance Requirements,” an hour presentation to the Dallas Bar Association St. Thomas More Society, Sept. 1, 2005, Dallas, TX. Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Ohio Society of CPAs, Sept 6, 2005, Akron, OH. Nugent, J.H., 2005. “Forensic Accounting Fraudulent Reporting,” eight hour professional development seminar co-developed and presented for the AICPA to the Ohio Society of CPAs, Sept. 7, 2005, Cleveland, OH. Nugent, J.H., 2005. “Forensic Accounting Fraudulent Reporting,” eight hour professional development seminar co-developed and presented for the AICPA to the Tennessee Society of CPAs, Sept. 21, 2005, Chattanooga, TN. Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Tennessee Society of CPAs, Sept 22, 2005, Chattanooga, TN. Nugent, J.H., 2005. “Forensic Accounting Fraudulent Reporting,” eight hour professional development seminar co-developed and presented for the AICPA to the North Carolina Society of CPAs, Sept. 26, 2005, Greensboro, NC.

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Nugent, J.H., 2005. “Forensic Accounting Fraudulent Reporting,” eight hour professional development seminar co-developed and presented for the AICPA to the Missouri Society of CPAs, Oct. 21, 2005, Kansas City, MO. Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Texas Society of CPAs, Oct. 27, 2005, Austin, TX. Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Wisconsin Society of CPAs, August 16, 2005.

Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Alabama Society of CPAs, July 21, 2005, Tuscaloosa, AL.

Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oregon Society of CPAs, June 22, 2005, Eugene, OR.

Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and presented for the American Institute of CPAs to the Oregon Society of CPAs, June 21, 2005, Wilsonville, OR Nugent, J.H. 2005. “Information Security Critical Guidance for CPAs in Public Practice,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the North Carolina State Society of CPAs, Sept. 27, 2005. Greensboro, NC. Nugent, J.H., 2005. “Forensic Accounting Fraudulent Reporting,” eight hour professional development seminar co-developed and presented for the AICPA to the North Carolina Society of CPAs, Sept. 26, 2005, Greensboro, NC. Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Tennessee Society of CPAs, Sept 22, 2005, Chattanooga, TN.

Nugent, J.H., 2005. “Forensic Accounting Fraudulent Reporting,” eight hour professional development seminar co-developed and presented for the AICPA to the Tennessee Society of CPAs, Sept. 21, 2005, Chattanooga, TN.

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Nugent, J.H., 2005. “Forensic Accounting Fraudulent Reporting,” eight hour professional development seminar co-developed and presented for the AICPA to the Ohio Society of CPAs, Sept. 7, 2005, Cleveland, OH.

Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Ohio Society of CPAs, Sept 6, 2005, Akron, OH. Nugent, J.H. 2005. “Information Assurance Requirements,” an hour presentation to the Dallas Bar Association St. Thomas More Society, Sept. 1, 2005, Dallas, TX. Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Utah Society of CPAs, Aug, 23, 2005, Salt Lake City, UT. Nugent, J.H. 2005. “Information Security Critical Guidance for CPAs in Public Practice,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Washington State Society of CPAs, Aug. 22, 2005. Bellevue, WA. Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Wisconsin Society of CPAs, August 16, 2005.

Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Alabama Society of CPAs, July 21, 2005, Tuscaloosa, AL.

Nugent, J.H., 2005. “Fraud in the Financial Statement Audit,” eight hour professional development seminar presented for the AICPA to the Arkansas State Society of CPAs, Ft. Smith, AR, June 17, 2005. Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and put on for the American Institute of CPAs to the Oregon Society of CPAs, June 22, 2005, Eugene, OR.

Nugent, J.H. 2005. “Internal Controls: Design and Documentation” an eight hour professional development seminar co-developed and presented for the American Institute of CPAs to the Oregon Society of CPAs, June 21, 2005, Wilsonville, OR. Nugent, J.H., 2005. “Fraud in the Financial Statement Audit,” eight hour professional development seminar presented for the AICPA to the Arkansas State Society of CPAs, Ft. Smith, AR, June 17, 2005.

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Nugent, J.H., 2005. Colloquium for Information System Security Education, National Security Agency Annual Conference for National Centers of Academic Excellence, conference attendee, June 6-10, 2005, Atlanta, GA. Nugent, J.H. 2005. “Financial Statement Basis for Management Advice,” a four hour professional development seminar co-developed and presented for the American Institute of CPAs to J.H. Cohn CPAs, N.J, May 26, 2005, Roseland, NJ.

Nugent, J.H. 2005. “Information Security Critical Guidance for CPAs in Public Practice,” a four hour professional development seminar co-developed and presented for the American Institute of CPAs to J.H. Cohn CPAs, N.J, May 26, 2005, Roseland, NJ.

Nugent, J.H. 2005. “Auditing for Internal Fraud,” an eight hour professional development seminar co-developed and presented for the American Institute of CPAs to the Oregon Society of CPAs, May 24, 2005, Salem, OR.

Nugent, J.H. 2005. “Internal Controls: Design and Evaluation Under COSO and AS No. 2,” an eight hour professional development seminar co-developed and presented for the American Institute of CPAs to the Connecticut Society of CPAs, May 16, 2005, Rocky Hill, CT. Nugent, J.H., 2005. “Identity Theft: Fighting Back Against Phishing and Account Highjacking,” Capstone Speaker, Federal Deposit Insurance Corporation National Symposium, May 13, 2005, CNN Center, Atlanta, GA.

Nugent, J.H. 2005. “Identity Theft: A Security Imperative,” Texas Association of Business, Presenter. April 6, 2005, Fort Worth Petroleum Club, Ft. Worth, TX. Nugent, J. H. 2005. “Why Privacy Matters and Internet Security: How to Protect on a Non Profit Budget,” Presenter and Panel Member. March 11, 2005. Center for Nonprofit Management, Infomart, Dallas, TX.

Nugent, J.H. 2005. “How to Effectively Address Security Requirements in an ESP,” American Bar Association CLE course presented internationally and telephonically, March 9, 2005. Co-presenter and panel member. www.abanet.org/cle/programs/nosearch/teasmo.html Nugent, J.H. 2005. “Identity Theft Symposium: Slowing The Rising Tide of Phishing and Account-Highjacking,” Capstone Speaker, Federal Deposit Insurance Corporation (FDIC) symposium sponsor, Washington, D.C., February 11, 2005, also aired on CSPAN TV, February 11, 2005. http://www.fdic.gov/news/conferences/identity_theft/

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Nugent, J. H. and Bentz, D., 2005. “Identity Theft,” seminar co-leader at Fort Worth Chamber of Commerce, Ft. Worth, TX, January 25, 2005 held in conjunction with U.S. Secret Service and the University of Dallas Graduate School of Management. Nugent, J.H., 2005. “Information Assurance,” seminar leader for Nortel Networks Leadership Team, January 20, 2005, Nortel Network’s U.S. Headquarters, Richardson, TX. Nugent, J.H. 2004. “Misappropriations Schemes,” an eight hour professional development seminar co-developed and presented for the American Institute of CPAs to the Maryland Society of CPAs, February 2, 2004, Columbia, MD. Nugent, J.H. 2004. “Corporate Officer and Director Information Assurance (IA) Liability Issues: A Layman’s Perspective,” 2003, University of Dallas, http://gsmweb.udallas.edu/info_assurance , referenced in U.S. Congressional testimony of Jody R. Westby, Esq., before the House Committee on Government Reform, September 22, 2004. http://www.reform.house.gov/UploadedFiles/Westby1.pdf Nugent, J.H. 2004. “Identity Theft,” panel member on KERA TV (PBS) regarding identity theft, filmed, October 7, 2003, aired nationally, August 1, 2004 on PBS, program #1223, a production of the McCuistion Company. Nugent, J.H., 2003. “Fraud in the Financial Statement Audit,” eight hour professional development seminar co-developed and presented for the AICPA to the firm of Resnick, Fedder and Silverman, Sacramento, CA. December 8, 2003. Nugent, J.H. 2003. “Identity Theft,” panel member on KERA TV (PBS) regarding identity theft, filmed, October 7, 2003, aired nationally, November 9, 2003, program #1223, a production of the McCuistion Company. Nugent, J.H. 2003. “Misappropriations Schemes,” an eight hour professional development seminar co-developed and presented for the American Institute of CPAs to the Nevada Society of CPAs, Nov.6, 2003, Las Vegas, NV. Nugent, J.H., 2003. “Fraud in the Financial Statement Audit,” eight hour professional development seminar co-developed and presented for the AICPA to the Washington State Society of CPAs, Bellevue, WA, October 29, 2003. Nugent, J.H., 2003. “What’s Going on in Telecom?” Executive education seminar presented over three days for Ericsson Corporation, October 9, 23, and 30, 2003.

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Nugent, J.H., 2003. “The Digital Security Imperative,” speech to the attendees at the U.S. Secret Service’s inaugural commencement meeting of its Electronic Crimes Task Force, Irving, TX, September 2003. Nugent, J.H., 2003. “Financial Fraud Transactions,” eight hour professional development seminar co-developed and presented for the AICPA to the Alabama Society of CPAs, Huntsville, AL, September 4, 2003. Nugent, J.H., and Mike Morris, Supervisory Special Agent, FBI, 2003. “Information Security Imperative,” a one hour panel presentation to the Ft. Worth Chamber of Commerce, Ft. Worth, TX, September 3, 2003. Nugent, J.H., 2003. “Fraud in the Financial Statement Audit,” eight hour professional development seminar presented for the AICPA to the Nevada Society of CPAs, Las Vegas, NV, August 26, 2003.

Nugent, J.H., 2003. “On Guard: Making Information Security a Top Priority,” Alliance Magazine, a publication of VHA, Inc. interviewed in article, August 2003, pgs 14-18. Nugent, J. H., 2003. “Information Security,” Alliance Magazine, VHA, Inc., August 2003. Nugent interviewed and quoted in this article on essential elements of Information Security and HIPAA requirements. Nugent, J.H., 2003. “The Health Care Security Imperative: Important Issues and Drivers,” VHA Corporation, Irving, TX, February 27, 2003. A presentation for 25 major medical centers regarding Information Assurance and HIPAA Requirements. Nugent, J.H. 2002. “Corporate Officer and Director Information Assurance (IA)

Liability Issues: A Layman’s Perspective,” December 15, 2002, http://gsmweb.udallas.edu/info_assurance. Referenced in Toward a Universal Order of Cyberspace: Managing Threats from Cybercrime to Cyberwar,” Report & Recommendations, World Federation of Scientists: Permanent Monitoring Panel on Information Security, August 2003, http://www.unicttaskforce.org/community/documents/257947542_wfs_cyb ersecurity.pdf , www.itu.int/dms_pub/itu-s/md/03/wsis/c/S03-WSIS-C- 0006!!MSW-E.doc also referenced in Information Security: A Legal, Business, and Technical Handbook, American Bar Association, 2004, page 43, ISBN 1-59031-300-3. http://books.google.com/books?id=ahzxwsxZqiMC&dq=%22john+h+nugent%22

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Nugent, J.H., 2003. “Information Assurance: A Strategic Imperative,” a presentation broadcast worldwide to Nortel Networks Leadership Council members, July 31, 2003, Richardson, TX. Nugent, J.H., 2003. “Telecommunications and SCADA Systems,” a presentation at the Executive Breakfast session of GovSec, a major industry conference, July 24, 2003, The Washington Convention Center, sponsored by Northrop Grumman Corporation. Nugent, J.H., 2003. “Telecommunications and SCADA Systems,” a presentation before a joint-session of the U.S. House of Representatives and U.S. Senate Staff Members, Cannon Office Bldg., Washington, D.C., July 21, 2003. Nugent, J. H., 2003. “Has Technology By-passed Regulation and Legislation?” International Rights of Way Annual Conference, March 28, 2003, Irving, TX Nugent, J.H. 2003. KURV Radio, Edinburg, TX. Interviewed on “Technology and War,” March 21, 2003, with Davis Rankin. Nugent, J. H., 2003. “Future Directions in Wireless Communications,” 5th Annual Telecommunications Law Conference, The University of Texas at Austin, March 6-8, 2003; Richardson, TX. Presentation. Wireless technology presentation for UT Austin in conjunction with the Texas Bar Association. Nugent, J.H. 2002. Co-Chair representing the University of Dallas College of Business Graduate School of Management with the Information Systems Security Association (ISSA) in sponsoring a presentation at the University of Dallas by Charles Cresson Wood entitled, “Take Charge of Your Information Security Policies,” December 2, 2002, Irving, TX. Nugent, J.H. 2002. Co-Chair representing the University of Dallas College of Business Graduate School of Management with the Information Systems Audit and Control Association (ISACA) in developing and presenting a one-day professional CPE seminar entitled: “Audit Strategies for Firewalls,” November 14, 2002, City Place, Dallas, TX. Nugent, J.H., 2002. “Directions in Telecommunications – Analytical Pathfinders” – 10th International Conference on Telecommunication Systems Management, Naval Postgraduate School, Monterey, CA, October 3-6, 2002. Paper and presentation will demonstrate empirical and proprietary models for predicting business and industry future performance and how to lever this understanding for competitive advantage. Paper accepted.

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Nugent, J.H., 2002. “Business Security Imperative: Important Issues and Drivers,” Presentation before the Fort Worth Chamber of Commerce, October 2, 2002, Fort Worth, TX. Nugent, J.H. 2002. Session Speaker - The National Association of Telecommunications Officers and Advisors Annual Conference, Chicago, IL, September 20, 2002, “Future Trends in Telecom and the Possible Impact on Traditional ‘Right of Way’ Pricing Paradigms.” Nugent, J.H., 2002. Keynote Speaker, Texas Coalition of Cities for Utility Issues

(TCCFUI) Annual Municipal Regulators Conference, San Antonio, TX, August 2, 2002. Presentation addressed “Future Directions in Telecom: Analytical Pathfinders,” and why it is important for these bodies to consider modifying their strategies presently, relative to the industry bodies they regulate in order to optimize future long term performance. Nugent, J.H., 2002. “Telecom Analytical Pathfinders,” presentation to the North Texas Global Telecommunications Society Quarterly Meeting, University of Dallas Graduate School of Management Plano Campus, May 23, 2002. Nugent, J.H. 2002. “Developing and Utilizing Analytical Tools for Gaining Competitive Advantage”, Nortel Networks, Worldwide Executive Leadership Presentation from Richardson, TX. May 7, 2002. Nugent, J.H. and Mahesh Raisinghani, 2002. “E-Business Security: Issues and Drivers,” Dallascon Information Security Conference, Plano, TX, paper published as part of the conference proceedings. Co-wrote paper with Dr. Michael Raisinghani and presented paper on May 4. (www.dallascon.com), May 4, 2002. Presentation and refereed publication. Nugent, J.H., 2002. ITEC National Information Security Conference, Information Systems Security Association (ISSA) Wireless Security Panel Member and Presenter, “Wireless Security in the Age of Terrorism,” April 18, 2002, Dallas Convention Center, Dallas, TX. Nugent, J.H., 2002. “Future Directions in Telecom: Analytical Pathfinders,” a presentation to the Council of Governments, 616 Six Flags Drive, Arlington, Texas, April 4, 2002. Nugent, J.H. 2001. Global Wireless Internet Forum 2001, North Texas Global Telecommunications Society, Richardson, TX, November 14-15, 2001, Planning Committee Member.

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Nugent, J.H., 2001. “Telecom Downturn was No Surprise,” Dallas Fort Worth TechBiz (www.dfwtechbiz.com), September 10-18, 2001, p.22. Article provided the analysis that permitted all to see the rapid decline in the telecommunications sector based upon key market driver satiation or mitigation. Nugent, J.H. 2001. WBAP Radio 820 AM (ABC) Dallas, TX, Tech and Touch with Kym Yancey, Guest speaker, “Wireless Drivers, Technologies and Directions,” September 9, 2001. Nugent, J.H. 2001. Star-Telegram. “Automated ID Devices are Taking Off at Airports,” by Hornaday, B.W. Nugent, J.H. interviewed for and quoted in article, June 20, 2001. Nugent, J.H. 2001. The Dallas Morning News, “MobileStar cites Starbucks Project as Its Grounds,” by Graham, Lee. Nugent, J.H. interviewed and quoted in article. February 20, 2001. Nugent, J.H. 2001. The Dallas Morning News, “Good News or Bad?” by Quinn Steve and Lee Graham. Nugent, J.H. interviewed and quoted in article. February 17, 2001. Nugent, J.H., 2001. A Disaggregate Valuation Model: A Discriminant Weighting Approach, February 2001, Paper presented at Predator or Prey II Conference, London, UK, published, SMI Group, conference proceedings, committee reviewed. Paper presented a new approach and methodology in measuring “tailored enterprise value.” Presentation and Refereed publication. Nugent, J.H. 2000. KRLD Radio 1080 AM (CBS), Dallas, TX, "Tech and Touch" with Kym Yancey, Guest speaker for discussions on high technology and telecommunications, July 23, 30, and December 3, 2000. Nugent, J.H., 2000. DFW Telecommunications and Technology Review Newsletter, monthly, September 2000 to August 2001, published by The Hilliard Consulting Group, Inc. for the Ministry of Economics, Trade and Industry (METI), Japan. Republished with permission by the North Texas Global Telecommunication Society. Nugent, J.H., and Julie Hughes, 2000. Broadband Market Analysis in the North American Market, August 2000, published by Hilliard Consulting Group, Inc. Extensive research study concerning the U.S. broadband markets written and published privately for a major, international telecommunications equipment manufacturer (Marconi).

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Nugent, J.H., 2000. Chair, “Telecommunications Management, E-Commerce and Multimedia Workshop” and Presentation, The Millennium EU Summit, European University, Montreux Palace, Montreux, Switzerland, May 3-6, 2000. Nugent, J.H., "Y2K and Telecom," December 1999, Special Supplement to The Dallas Morning News, Beyond 2000. Nugent, J.H. 1999. KLIF Radio, 570 AM, Dallas, TX, "Over the Top," with Kym Yancey, Guest speaker for a discussion on Telecommunications, June 20, and October 24, 1999. Nugent, J.H., 1998. “Comments on Strengthening Public Audit Requirements,” August 8, 1998, submitted to the United States Securities and Exchange Commission in support of the SEC’s attempt to strengthen public company audit requirements for CPA firms performing such audits. Cited by the SEC in its decision to strengthen such requirements despite significant opposition from the accounting profession (17CFR 201 [Release Nos. 33-7593; 35-26929; IA-1771; IC-23489, File No. S7-16-98: RIN 3235-AH47] – Amendment to Rule 102(e) of the Commission’s Rules of Practice). Nugent, J. H., 1997. with contributions from Arve Kjoelen and Christopher Nichols, 1997. The INFOSEC Hierarchy Model, 1997. Published by Ernst & Young, LLP. Communications Security, May 13, 1992, Launchtech, Inc. Industry video sold to information security professionals on Communications Security, participated as an industry professional panel member, Dallas, TX. Nugent, J.H., 1992. “Foreign Competitive Intelligence: A Personal View,” March 6, 1992, Society of Competitive Intelligence Professionals, Conference Presenter, Washington, D.C., Seventh Annual International Conference, March 25-27, 1992, paper and presentation published as part of conference proceedings. Received recognition from the U.S. National Security Agency for comprehensiveness of topic coverage. Peer Refereed publication. Nugent, J.H., 1989. “Bits and Bytes vs. Bullets and Bombs: A Future War,” June 1989, AT&T Datotek, Inc., Dallas, TX. Company sponsored Industry paper described future “digital” wars in contrast to historical “hot” wars.

Honors

National Association of Black Accountants (NABA) Faculty Advisor of the Year – Western Region, U.S., 2013.

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SBI annual POY 2013 Business Plan Competition. Served as the faculty advisor for a MBA capstone team which placed 2nd in the National SBI Business Plan Competition. www.smallbusinessinstitute.org

SBI annual POY 2012 Business Plan Competition. Served as the faculty advisor for a MBA capstone team which placed 1st in the National SBI Business Plan Competition. www.smallbusinessinstitute.org

Recipient, University of Dallas Annual Faculty award for Curriculum Innovation, February 2003, $3,000 stipend accompanied award.

Recipient, Haggar Presidential Award, University of Dallas, for development of UD’s College of Business Concentration in Information Assurance, October 28, 2002. $1,000 stipend accompanied award.

Other sensitive US Government recognitions for efforts during Desert Storm, 1991. Dean’s List Student, Southeastern University, 1977-1978 (4.0/4.0)

Diplome de Citoyen D’Honneur, Republic of France, June 1988.

“TOP 10 “Rising Stars” selection made by Defense Electronics magazine (July 1989) as one of the leaders in the defense electronics and communications industries.

Business School Lausanne, Highest Honors in the DBA degree program, 1989 (4.0/4.0).

Business School Lausanne, Outstanding Thesis Award, 1989.

Recognized by the SEC for supporting the SEC’s attempt to tighten audit requirements for firms auditing public companies – 1998.

Research Grants Awarded:

$42,000 Department of Defense Infrastructure and Scholarship Grant (NIETP/IASP National Security Agency Program Grant – Basic, Annex I, and Annex II) granted September 2007 for Academic Years 2007 – 2008.

$413,000 Department of Defense Infrastructure and Scholarship Grant (NIETP/IASP National Security Agency Program Grant – Basic, Annex I and Annex II) awarded to UD received August 5, 2004. FY 2004 $125,070, FY 2005 $287,715.

$130,000 Department of Defense Infrastructure and Scholarship Grant (NIETP/IASP National Security Agency Program Grant – basic, Annex I and Annex II) awarded to UD August 2005. Contingent follow-on funding of approximately $158,000.

$129,000 Department of Defense Infrastructure and Scholarship Grant (NIETP/IASP National Security Agency Program Grant – Basic, Annex I and Annex II) awarded to UD July 2006.

Distinguished Professor Grant, International Engineering Consortium, June 1999, @ $3,000.

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Distinguished Professor Grant, International Engineering Consortium, November 1999, @ $3,000

Distinguished Professor Grant, International Engineering Consortium, February 2002, @ $3,000.

Professional Service

University - TWU:

TWU – School of Management member of the Faculty Promotion and Tenure Committee – 2014 to the present.

Director of Summer Internship and Co-operative education offerings for the

School of Management 2013 to present. TWU – Dissertation committee member for TWU doctoral student Zasha Romero

and Wu, Tung-Wei, Ph.D. candidates in Sports Management/Kinesiology along with Dr. Milock and others.

TWU – Faculty Mentor for the TWU Chapter of the National Association of Black

Accountants (NABA) – 2009 to present. NABA TWU won the Chapter of the Year award from NABA’s national office in 2012. Membership has been grown from 5 to 108 student member in just 2 years. TWU NABA is now one of the largest student organizations on campus. This organization is obtaining a significant number of internships and job offers for NABA members from the largest national accounting and industrial firms.

TWU –Faculty member Accounting and Finance Association (AFA) – 2009 to

present. TWU – Faculty lead and co-champion in obtaining Accreditation Council for

Business Schools and Programs (ACBSP) accreditation, 2010 to 2011. Accreditation earned in November 2011. Shortest time in candidacy status to date for any university attempting to earn this important accreditation. ACBSP is a CHEA approved accreditation body for business schools. Personally invested over 2,000 hours of effort during this time period in order to earn this accreditation.

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TWU – Faculty coordinator for SOM regarding SACS reaccreditation initiatives. Co-chaired the SOM awards committee for TWU SOM in nominating and

providing support material (letters of reference, recommendations, etc.) for proposed SOM candidates. The SOM met with success here winning 6 out of the 8 annual awards made by TWU, 2012.

University – Other: Adjunct Professor, James Madison University (JMU), Harrisonburg, VA. Developed and taught Managerial Digital Forensics in JMU’s Executive MBA program, 2005 to 2010. This service yielded the University of Dallas 25 points on its recertification with the National Security Agency and Department of Homeland Security as a National Center of Academic Excellence in Information Assurance University. 2005 – 2010. National Faculty Member – American Institute of CPAs, (AICPA), Lewisville, TX - Concurrently teach financial fraud detection, auditing, information security, and accounting courses to various state CPA societies on behalf of the American Institute of CPAs – 2002 to the present. Via this teaching, I earn my annual CPE credits for my numerous CPA licenses and professional certifications. Consultant – earned for Towson State University status as a Center of Academic Excellence in Information Assurance from the National Security Agency and Department of Homeland Security and qualified Towson under all CNSS criteria. University of Dallas GSM College Committee/services and dates

College - Member: COB Technology Committee – 2009

College - Member: Capstone Committee – 2009

University - Member: University’s Library Committee – 2007/2009

College - Member: Curriculum Committee – 2002/2003

College - Member: IMBA Mobile Learning Committee – 2002/2003

Web Design Committee – 2002/2003

University - Director of the National Center of Information Assurance – 2002/2007

College - Director IA Concentration – 2002/2006

College – Director of the MBA IA, MM IA and GC IA programs 2002/2006

University - Intelligent Classroom Committee – 2001/2003

College - Chair: Faculty Development Committee – 2001/2002

College - Member: New GSM Building Committee – 2001/2002

College - Member: Academic Review Committee – 1999/2002

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University - Domestic Affiliations Committee – 2003/2004

College - IMBA Mobile Learning Committee – 2003/2004

College - COB Radio Board - 2003/2004 Developed complete Information Assurance graduate Curriculum and MBA and MS Programs which earned national status as one of only 6 graduate institutions certified as a National Center of Academic Excellence in Information Assurance meeting all National Security Agency and Department of Homeland Security CNSS criteria. Programs under my directorship grew to over 400 graduate students.

Service to the Profession & Professional Memberships

AICPA – Developed or co-developed and led over 150 professional continuing professional education seminars nationally delivered to State CPA Societies for the AICPA (2001-present). Member:

American Institute of Certified Public Accountants (AICPA) - 1982 present.

Greater Washington (D.C.) Society of Certified Public Accountants (GWICPA).1982 to present

Texas Society of CPAs. 1987 to present

Institute of Management Accountants. (IMA) 1982 to present

National Association of Certified Fraud Examiners (NCFEs) 1989 to present

Information Systems Audit and Control Association (ISACA) 2004 to present

American Bar Association (ABA) – Deputy Chair of the Best Practices & Resources Working Group sub-committee of the ABA Privacy & Computer Crime Committee 2002 to present

The Council of Advisors – Member – http://www.thecouncils.com

Virginia Society of CPAs 2007 to present

Financial Executives International (FEI) 2007 to 2014 Community Service with dates:

Curriculum Task Force member - Information System Accounting Control Association (ISACA). Led in developing the International ISACA Model Curriculum for Information Security Management. 2007/present.

Sub-committee co-chair American Bar Association - International Uniform Cyber Crime Law Committee. Working in conjunction with the United Nations and Council of Europe to draft a comprehensive cyber crime law for adoption by all nations. 2007 to present.

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Advisory Committee Member, Dallas Police Department, Intelligence Fusion Center Operations, Chair, Chief of Police Kunkel, 2007 to 2010.

Consultant to the U.S. State Department’s Anti Terrorism Agency. Performed work with the governments of Thailand, Kenya, Trinidad, and Colombia, 2005 – present.

American Bar Association (ABA) – Member Outsourcing Project – Security program Working Group – 2006.

National Science Foundation sponsored organization - NVC Committee member, 2005 to 2007. Corby Hovis, Chair.

American Bar Association (ABA) – Deputy Chair of the Best Practices & Resources Working Group Sub-Committee of the ABA International Strategy for Cyber Security Committee -2002- 2011.

Collin County Community College (now Collin College) Member Convergence Technology Center Business Advisory Council – 2004 to 2010.

Ft. Worth Chamber of Commerce Technology Advisory Council – Member – 2004 to 2008.

Presentation to Joint Staff Committees of the U.S. Congress 2003 – provided basis for Corporate Information Security Accountability Act of 2003 – Putnam (R-Fla).

Member – U.S. Secret Service Electronic Crimes Task Force – July from 2003/present.

North Texas Global Telecommunication Society – Board Member and participant. Established GSM’s very successful intern program with NTGTS. 2001- to present.

. Center of Information Assurance University of Dallas – through the

founding of this entity, have facilitated and or participated in many on campus professional presentations open to the university and larger community 2002 - 2006.

IX. Professional activities outside the University, with dates:

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Summary: 1985-1998: Dr. Nugent has been an industry leader in the accounting, telecommunications, IT, IA, and manufacturing industry segments for some 25 years. He has served as CEO, president, chief acquisitions officer, and a Board of Director member of both public and private corporations in these segments. Dr. Nugent led in the turnarounds of 2 telecommunications firms, the second of which, after negotiating the sale of the company to AT&T, he also led to become one of AT&T’s most profitable subsidiaries on a percent of sales basis. Dr. Nugent’s experience includes: Led in planning, structuring and executing strategic initiatives resulting in numerous

telecommunications turnarounds, acquisitions and divestitures, Established himself as a Telecommunications and IT industry expert, Developed comprehensive analytical, due diligence, and valuation tools and

methodologies. Authored telecommunications industry studies and a national infrastructure plan, Led and implemented significant operational performance increases, Served on public company acquisition, audit, and compensation committees, Reengineered several telecommunications firms including dramatic improvements in

RDDE&M cycle times and costs, and sales and marketing initiatives, Drafted a supporting response to the SEC’s Amendment to Rule 102(e) of the

“Commission’s Rules of Practice” cited by the SEC in its decision to tighten its audit requirements for CPA firms with public company clients, and

Led in rapid and profitable growth via innovative strategy development and implementation.

Quantitative results of my efforts resulted in one company quadrupling revenue and going from technical bankruptcy to 18% profits in just 2 years (HDS, Inc.), with the second (AT&T Datotek) increasing its revenue 500%+ over a seven year period with 30% pre-tax income. In this latter activity, Nugent led in the sale of this entity to AT&T and returned to AT&T through earnings its entire purchase price for this subsidiary in just 18 months.

Professional Part-time Consulting Experience (1999 to present): CEO, Hilliard Consulting Group, Inc. 1999 to present (carried on concurrently with my teaching. Consult(ed) with the following entities concerning strategy, business and technology issues (limited to 20% of my time):

Consulting Clients

Bank of America IP Communications Inc. Canadian Foreign Ministry Language Computer Corporation Convergent International Inc. MCI / Pace University DLJ (now CSFB) Marconi Communications

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Dallas Convention & Visitors Bureau METI (formerly MITI, Japan) Ericsson Nortel Networks Fujitsu PMMR, Inc.(mining company) Globe Ranger Corporation Source, Inc. Haynes & Boone, LLP SyberPro, Inc. IBM/LCI - Australia Winstar InventX Corporation Pet Ecology Brands, Inc. U.S. State Department – ATA Office Dallas Police Department Intelligence

Fusion Center Language Computer Corporation Lymba Corporation Huron Consulting Group, Inc., MGR. Dir. Callaway Partners, LLC, Partner U.S. Department of State - ATA PBGC FDIC Dallas Police Intelligence Fusion Center

Other Principal Professional Experience: Performance Measures - Some Highlights (1985-1993): Turned around two telecommunications manufacturing firms with dramatic financial

results. Led in numerous strategic acquisitions. Developed comprehensive due diligence work programs and disaggregate valuation

tools. Returned the purchase price of an acquisition in just 18 months through earnings to

the acquirer (AT&T). Led in the development of over 100 state of the art communications components,

products and systems. Selected by a national publication for leading his company in recognition of its

achievements, and by the US Government for the development and implementation of leading edge telecommunications tools used by the allies in Desert Storm.

Drafted the National Telecommunications Infrastructure Plan for a major Asian country.

Obtained for AT&T the grant to be one of only two foreign shareholders in the New China Hong Kong Group.

Identified the strategic imperative for a major Outsourcer to become part of a leading IXC. The Outsourcer was subsequently acquired by a major IXC.

Co-developed the concept for a breakthrough approach in telecommunication’s management now known as “Revenue Optimization.” Revenue Optimization provides for an increase in gross revenue without new sales, and this increase drops directly to the pretax bottom-line.

Mergers and Acquisition Experience (1985-1998)

Led in successful acquisitions and divestitures in the US, Europe and Latin America. Developed proprietary valuation tools and metrics.

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Developed Matrixed Comparative Candidate Valuation Methodologies. Developed Disaggregate Valuation Models for Acquisition Purposes - extremely

helpful in tailoring aggregate value metrics (EPS, EBITDA and Cash Flow multiples, etc. to case specific values).

Served on a public company Board of Directors' Acquisition Committee. Served as Vice President Acquisitions of a public company (and subsequently

became its interim president). Developed Comprehensive Acquisition Strategic Plans. Developed and Carried out Comprehensive Due Diligence Work Programs. INFOSEC and COMSEC Experience (1982-2005)

INFOSEC, information security, and COMSEC, communications security, are critical elements in securing an enterprise's most valuable assets, its knowledge base and the means of communicating that knowledge. Dr. Nugent has substantial expertise in each of these elements from a product, systems, and customer's needs perspective. Dr. Nugent has been a leader in the INFOSEC and COMSEC arenas for almost two decades. Dr. Nugent has led in the INFOSEC and COMSEC component and system developments, and implementations in over 90 countries in order to address both governmental and multinational requirements. Dr. Nugent's INFOSEC and COMSEC activities commenced with HDS, Inc., a designer of sophisticated SIGINT (Signals Intelligence), ELINT (electronics Intelligence), and COMINT (Communications Intelligence) products and systems for the U.S. and other governments. This experience led to an understanding of the complex and arrayed vulnerabilities of information and communications systems. Following HDS, Inc., Dr. Nugent served as president of Group L Corporation, a firm that designed algorithms to search unstructured data. These algorithms permitted the processing of vast amounts of unstructured data such that it became meaningful information in near real time. Subsequently, Dr. Nugent became president of, and turned around Datotek, Inc., a manufacturer of IT and telecommunications components, products and systems. Dr. Nugent led this enterprise to the world leadership position in its industry capturing approximately a 30% market share. Under Dr. Nugent's leadership, this company grew in excess of 100% per annum consistently yielding in excess of 30% pre-tax profits. Because of this company's leadership position, Dr. Nugent negotiated the sale of the company to AT&T, and the company became known as AT&T Datotek. The firm was chosen by Defense Electronics Magazine in July 1989, as one of "The 10 Rising Stars" in the defense communications industry. At AT&T Datotek, Dr. Nugent led in the development of clients from initial approach to systems analyses, through optimum solution identification, to contract closure, and

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program implementation. In support of AT&T Datotek's clients, Dr. Nugent traveled into combat areas in support of his clients ongoing communications and information security needs to insure that in their time of critical need, all secure systems were functioning per plan and specification. And that newly identified needs and requirements were addressed and satisfied in a timely manner. During Dr. Nugent's tenure as president of AT&T Datotek, he led in the development of over 100 communications security products including: TSD 3600 (a pocket sized secure voice unit), the DST 4100 (a combined multipurpose voice, data, video, and fax information security product - an exportable version of the USG's classified STU III), DNV 2000 (a tactical encryption device which won a performance award for its operations in Desert Storm), XMP Family of secure message products, DLE 7000 series link encrypters, X.25 network security products, Secure Satellite and Telemetry systems, DFE 3700 ( a secure fax encrypter), DPC 3000 ( a PC encryption card for LAN/WAN terminals), and Diogenes - the first truly universal systems' analytical tool for measuring information security strength and weakness. This latter tool allowed AT&T Datotek to demonstrate and prove the superiority of its information and telecommunications technology and systems solutions over its competitors resulting in approximately a 30% market capture. Dr. Nugent also drafted one of the first papers on potential future electronic wars entitled, "Bits and Bytes versus Bullets and Bombs." The thrust of this paper was to lay out how electronic vulnerability of information and communication systems might well determine the outcome of future conflicts as much as physical destruction. He additionally co-developed the INFOSEC Security Hierarchy Model now used at the University of Dallas GSM and achieved for the University of Dallas’ Center of Academic Excellence (CAE) in Information Assurance (IA)’ Accreditation from the National Security Agency and Department of Homeland Security in 2003. Additionally, Dr. Nugent qualified the university as one of only seven universities in the U.S. authorized to award all U.S. Government CNSS 4011 – 4016 academic credentials to qualified students.