UNIVERSITY FACULTY RESUME December 31, 2008 I. PERSONAL INFORMATION a. b. c. II. Name: Robert L.

Putman Citizenship: USA Rank and Tenure Status: Professor Emeritus Campus Address: 20 Business Administration Building

EDUCATIONAL/ PROFESSIONAL CREDENTIALS 1988 1968 1967 1960 D.B.A., University of Memphis, Accountancy C.P.A., Tennessee M.B.A., University of Memphis, Accountancy B.S., Mississippi State University, Agriculture

III.

EMPLOYMENT HISTORY From 2008 1993 1990 1977 1974 1968 1966 1961 1960 To 2008 Professor Emeritus, University of Tennessee at Martin, Martin, TN 2007 Professor of Accounting, University of Tennessee at Martin, Martin, TN 1993 Associate Professor of Accounting, University of Tennessee at Martin, Martin, TN 1990 Associate Professor and Professor of Business Administration, Bethel College, McKenzie, TN 1977 Assistant Professor of Accounting, University of Tennessee at Martin, Martin, TN 1974 Assistant Professor of Business Administration, Bethel College, McKenzie, TN 1968 Field Agent, Internal Revenue Service, Memphis, TN 1964 Auditor, U.S. Department of Agriculture; Indianapolis, Indiana 1961 Basic Training, U.S. Army Reserves; Fort Jackson, SC (Completed six years in Reserves in 1966)

IV.

SCHOLARLY ACTIVITY Peer Reviewed (Refereed) Journal Articles

2008 Is There Uniformity in the Education Requirements of State Boards of Accountancy to Sit for the Uniform Certified Public Accountant Exam? International Journal of the Academic Business World. Spring, Volume 2, Issue 1, 19-23. (With Richard B. Griffin And B. Wynne Griffin) (Discipline-based scholarship) 2008 The Impact of Earnings Management on Capital Markets: Ethical Consideration of the Players. Journal of Legal, Ethical, and Regulatory Issues. Volume 11, Number 2, 139145. Distinguished Research Award. (With Richard B. Griffin and Ronald W. Kilgore) (Discipline-based scholarship) An Overview of Undergraduate Accounting Education in AACSB Accredited Accounting Programs. Journal of Business and Economic Perspectives, Vol. XXXIII I (Fall/Winter 2007) No. 2, 77-90. (With Richard B. Griffin, Edd Joyner, and Ernest Moser) (Discipline-based scholarship)

2007

2006 The Ethics Dilemma: Are AACSB Accredited Business Programs Doing Their Part in Helping to Reestablish Confidence in the Free Enterprise System? The Journal of Academic Administration In Higher Education. Fall. 23-29. (With Richard Griffin) (Discipline-based scholarship) 2005 A Model For Determination of The Quality of Earnings. Academy of Accounting and Financial Studies Journal, Volume 9, Number 3. 41-50. Distinguished Research Award (With Richard B. Griffin and Ronald W. Kilgore) (Disciplinebased scholarship) 2005 If CPAs In A Non-Metropolitan Area Developed An Accounting Major, The Accounting Curriculum Would Be? The Journal of Academic Administration In Higher Education. Volume 1, Number 1. Fall. 23-29. (With Richard B. Griffin) (Learning and Pedagogical) 2003 Measuring with Government Accounting Standards: GASB Has Created Dramatic Changes in Government Financial Reporting. Tennessee CPA Journal. October 2003. 6-10. (With Ronald W. Kilgore) (Contribution to Practice) Awarded Article of the Year by Tennessee Society of CPAs, February 2004 2003 A New Look at Financial Statement Articulation: Financial Accounting at the Crossroads. Academy of Accounting and Financial Studies Journal, Volume 7, Number 3. (With Richard B. Griffin and Ronald W. Kilgore) (Distinguished Research Award) (Contribution to Practice) 2001 The Value of the Cash Flow Statement: A Tool Often Over-looked in Financial Statement Analysis. Tennessee CPA Journal. February-March 2001. 32-34. (Winner of Article of the Year Award presented by the Tennessee Society of CPAs). (Contribution to Practice)

1999 Team Teaching the Business School Capstone Course: The Role of Accounting and Finance. Journal of Accounting and Finance Theory. Vol 7, Number 2. Fall, 1999. 43-46. (Learning and Pedagogical) 1997 Survey of Not-For-Profit Offerings by Midsouth Colleges and Universities. Journal of Accounting Theory and Practice. Spring 1997. Vol 4, Number 1. 8590. (Discipline-based scholarship) 1995 The Supplier Perspective of Corporate Procurement Cards, IMA's Guide to Corporate Purchasing Cards. (December 1995). 31-34. (With James JordanWagner and Richard Palmer) (Contributions to practice) 1994 CPAs Role in Industrial Recruitment, Tennessee CPA Journal. May, 14-16. (With Rhelda Barron) (Contributions to practice) 1993 Study Indicates Mixed Cost ContainmentEfficiency Results from PPS Implementation. The Journal of Health and Social Policy. 4 (2), 19-30. (With Mike and Gayle Rayburn) (Contributions to practice) 1992 Early Warning Signals for Growth Companies with Cash Management Problems. Midwestern Business and Economic Review. Fall 1991 (14) 13-17. (With Carroll Aby) (Contributions to practice) 1991 PPS Implementation Effects on Efficiency and Cost Control in the Hospital Industry. Journal of Hospital Marketing. Spring (6)(1), 175-211. (With Mike and Gayle Rayburn) (Contributions to practice) Proceedings Paper Presentations 2008 Earnings Management, Ethics, and the Capital Markets. Published in Allied Academies International Conference Proceedings. Spring 2008, Tunica, MS, April 2-5. 2007 Is the Uniform Certified Public Accounting Exam Uniform? Published in Conference Proceedings of the Academic Business World Conference, Nashville, TN., May 2007. (Best Paper Award) & (Presentation Excellence Award). (With Richard B. Griffin and B. Wynne Griffin) 2007 NASBA's Revised Education Requirements: Are Boards of Accountancy Responding? Annual Meeting of the Tennessee Society of Accounting Educators, Nashville, TN, September, 2007. (with Richard B. Griffin and B. Wynne Griffin Robert L. Putman) 2006 The Cash Flow Statement Link to Quality Earnings Determination. KentuckyTennessee Best Practices Conference, February 24. Austin Peay State University, Clarksville, TN. (With Richard Griffin and Ronald Kilgore) (Discipline-based research)

2006 The Cash Flow Statement Link to Stock Price Movement: A Tale of Two Companies. Proceedings of the Society of Business, Industry and Economics Annual Meetings. April 20-22, 59-66. Natchez, MS (With Richard Griffin and Ronald Kilgore) (Discipline-based research) 2006 The Ethics Dilemma: Is Higher Education Doing What Needs to be Done to Help Reestablish Confidence in the Free Enterprise System? Academic Business World Conference. May 29-31. Nashville, TN (With Richard Griffin and Ronald Kilgore) (Learning and pedagogical) 2005 The Q Test: A Useful Tool For Determination of The Quality of Earnings. Allied Academies International Conference, April 13-16. Memphis, TN (With Richard B. Griffin and Ronald W. Kilgore) (Discipline-based research) 2005 If CPAs in a Non-Metropolitan Area Developed an Accounting Major, The Accounting Curriculum Would Be? Academic Business World Conference, June 30, July 1. Nashville, TN (With Richard B. Griffin) (Learning and pedagogical) Best Paper Award and Best Presentation Award 2005 Ethics, Ethical Decisions, and the Markets. Kentucky-Tennessee Best Practices Conference, February 25. Murray State University, Hopkinsville, Ky. (With Richard B. Griffin and Ronald W. Kilgore) (Learning and pedagogical) 2004 An Argument for Emphasizing User Perspective in Accounting Education. MidSouth Association of Business Disciplines (Proceedings Journal). February 6. Jackson, MS. 89-93. (With R.B. Griffin and R.W. Kilgore) (Learning and Pedagogical) 2004 Market Impact and Adverse Media Releases: A Study of Externally Imposed Versus Internally Imposed Crises. Proceedings International Academy of Business and Public Administration Disciplines. May 26. Tunica, MS. (With R.B. Griffin and R.W. Kilgore) (Discipline-based scholarship) 2004 The Accounting Major in AACSB Schools Possessing Accredited Accounting Programs. Proceedings International Academy of Business and Public Disciplines. May 25. Tunica, MS. (With R.B. Griffin) (Discipline-based scholarship) 2003 Quality Earnings Determination: Post-Enron Implications for Accounting Educators. Presented at Kentucky-Tennessee Best Practices Faculty Conference. Paris Landing State Park, Tennessee. February 21. (With Richard B. Griffin and Ronald W. Kilgore) (Learning and Pedagogical) 2003 The Use of Financial Statement Articulation to Determine Quality of Earnings. Presented at the Distribution and Discussion Research Forum, Southeast Regional Meeting of American Accounting Association Meeting in Charleston, S.C. March 29. (Discipline-based Scholarship)

2003 A New Look at Financial Statement Articulation: Financial Accounting at the Crossroads. Proceedings, Allied Academies International Conference-Academy of Accounting and Financial Studies. Vol. 8, Number 1: 19-23. Tunica, MS. April 10. (With Richard B. Griffin and Ronald W. Kilgore) (Contribution to Practice) 2002 An Argument For Integrating Cash Flow Statement Information Into Financial Statement Analysis. A paper presented at Western Kentucky Universitys Kentucky-Tennessee Best Practices Business Faculty Conference; Bowling Green, Kentucky; February 22. (With Ronald W. Kilgore) (Learning and Pedagogical) 2002 In Search of Quality Earnings Measurements: The Accounting Profession in Jeopardy. Proceedings:Allied Academies International Conference-Academy of Accounting and Financial Studies. Vol.7, Number 1: 111-116. (Contribution to Practice) 2001 Information Content of Financial Statements: A Comparison of Gainers and Losers in Stock Price Movement in 2000. Proceedings: Allied Academies International Conference-Academy of Accounting and Financial Studies. April 4-7. Vol 6 Number 1: 156-161. (Contribution to Practice) 2001 Integrating Cash Flow Statement Information Into the Financial Statement Analysis Repertoire: Would This Help the Decision-Maker? Presented at the Society of Business, Industry and Economics Annual Meeting in Natchez,MS April 20. (Discipline-based Scholarship) 2000 Stock Prices and Cash Flow Usage: A Comparison of Winners and Losers. Paper presented at Meeting of the Minds Conference, Eastern Kentucky University. September 22. (Discipline-based Scholarship) 1998 Team Teaching the Capstone Business Course: The Role of Accounting. Proceedings, Midsouth Association of Finance and Accounting. October 4. (Learning and pedagogical research) 1998 The Multimedia Classroom: Is it the Answer? Presented at the annual meeting of Tennessee Society of Accounting Educators, Nashville, September 25-26. (Discipline-based scholarship) 1996 A Survey of Not-For-Profit Offerings by Midsouth Colleges and Universities. Proceedings, MidSouth Institute of Accountants, September 30. (Discipline-based scholarship) 1989 Management Accounting Control systems for hospitals under prospective payment system. Proceedings: American Accounting Association Annual Meeting. Honolulu, August 11-15. 78-79. (With Mike and Gayle Rayburn) (Contributions to practice) Unpublished Works

1999 Handout on Financial Statement Analysis for Management (Accounting) 790 class for downloading from http://www.utm.edu/staff/bputman 2000 Handout and example on Activity Based Costing for Management (Accounting) 790 class for downloading from http://www.utm.edu/staff/bputman Other Scholarly Activity 2006 Session Chair, Society of Business, Industry and Economics Proceedings meeting. April 21, 2006 2004 Session Chair, International Academy of Business and Public Administration meeting. May 26, 8:00-9:15 AM. 2004 Reviewer. Porter and Nortons 5 th Edition, Financial Accounting. October.

2002 Session Chair, Accounting and Financial Studies Session; Allied Academies International Conference, April 11. 12:50-2:50 PM. (Learning and pedagogical research) 2001 19Discussant, Society of Business, Industry and Economics. Annual Meeting, April 21. Natchez, MS (Learning and pedagogical research)

2000 Reviewer of Skousen, Albrecht, Stice and Stices Accounting Concepts and Applications, 7th Ed. (Discipline-based scholarship) 1999 Reviewer of Barfield, Raiborn and Kinneys, fourth edition of Cost Accounting: Traditions and Innovations. (Discipline-based scholarship) 1998 Team teaching with Dr. Mary Lemons and helping to create new course, Management(Accounting) 790, the capstone course for MBA and Mac programs. (Discipline-based scholarship) 1996 Contributor to Barfield, Raiborn and Kinney's, third edition of Cost Accounting: Traditions and Innovations. (Discipline-based scholarship) 1995 Reviewer of Barfield, Raiborn and Kinneys, third edition of Cost Accounting: Traditions and Innovations. (Discipline-based scholarship) Research in Progress: 2006 An Overview on Undergraduate Accounting Education at AACSB Accredited Accounting Programs. Submitted for publication consideration. (With R.B. Griffin and E.R. Joyner) 2005 AICPA Peer Review Program. Began research in September, 2005. Currently, inactive due to co-authors tight schedule (With Art Sparks)

2005

The Cash Flow Statement Link to Stock Price Changes. Paper presented and published in Proceedings Journal. Currently, we are obtaining updated research prior to submission of article for publication consideration. (With R. B. Griffin and R.W. Kilgore)

Professional Presentations: From To

1991 2008 (16 years) Speaker, UTM Improving the Accountants Professional Skills CPE Program.Financial Accounting Update. Speakers fee donated to Departmental Accounting Scholarship Fund. (Contributions to practice) 2006 Speaker, Martin Westview High School through the TSCPAs Career Awareness Program 2003 Speaker, West Tennessee Chapter of Tennessee Society of CPAs CPE Program, May 2. Compilations and Reviews (Contributions to practice) 1999 FASB and International Accounting Standards. Continuing Professional Education Program at Southeast Regional Meeting of American Accounting Association, Atlanta, April 8-10. (With Chuck Johnson) (Learning and pedagogical research) 1999 FASB and Not-For-Profit Organizations. Continuing Professional Education Program at Southeast Regional Meeting of American Accounting Association, Atlanta, April 8-10. (With Chuck Johnson) (Learning and pedagogical research) 1997 Using the Internet to Teach Management Accounting. Presented at the Educators Forum during the annual Institute of Management Accountants meeting in Orlando, June 22. (Learning and pedagogical research) 1996 Presenter annual CHMRA meeting in Nashville (Contributions to practice)

1992 1996 (5 Years) Panel member, Tax Tips Forum, WLJT Public Service Television (Contributions to practice) 1997 1999 1993 Speaker, Various West Tennessee High Schools on Accounting careers as member of TSCPA Career Awareness Committee. (Contributions to practice) Presenter at annual meeting of Community Mental Retardation Agencies of Tennessee (CHMRA) in Nashville (Contributions to practice)

V.

FACULTY TEACHING DEVELOPMENT ACTIVITIES 2008 Half-time 2008 Allocation to teaching=50% 2008 Student evaluations: Undergraduate 4.3

2008 Continued to develop Accounting 461 (QuickBooks & Peachtree systems) 2007 Allocation to teaching=50% 2007 Student evaluations: Undergraduate 4.2 2007 Attended Blackboard training session 2007 Attend Microsoft Word 2007 training session 2007 Taught first Accounting 461 course Spring 2007 2006 Allocation to teaching=50% 2006 Student Evaluations: Undergraduate 4.0 2006 Excellence in Research award CBPA (1st place) 2006 Attended Quickbooks-Microsoft Office Seminar 2006 Developed Accounting 461 course for Spring 07 2005 Allocation to teaching=50% 2005 Student Evaluations: Undergraduate 4.0; Graduate 4.5 2005 Allied Academies Outstanding Research Award 2005 Academic Business World Conference Best Paper Award 2005 Breeze seminar attendance 2005 Microsoft Business Solutions Seminar attendance 2005 TSCPA Leadership Conference in Nashville 2004 Allocation to teaching = 55% 2004 Student Evaluations: Undergraduate 4.2; Graduate 4.5 2004 Excellence in Graduate Teaching awarded by CBPA 2004 Excellence in Research awarded by CBPA 2004 Attended TSCPAs Technology Conference in Nashville, December 2, 3 2004 Attended TSCPAs Leadership meeting in Nashville, July 16 2003 Allocation to teaching = 60% 2003 Student Evaluations: Undergraduate 4.2; Graduate 4.4 2003 Awarded University Outstanding Educator Award, April 22 2003 One of two UTM Faculty members presented the Summit Award by SGA 2003 Excellence in Graduate Teaching awarded by CBPA 2003 TSCPAs Tennessee CPA Journal Article of the Year Award (2nd in 3 years) 2003 Cumulative Performance Review: Received Exceeds expectations for rank of Professor 2002 Student Evaluations: Undergraduate 4.1; Graduate 4.3 2001 Invited participant at the 17th annual Conference on Accounting Education in Corpus Christi, March 1-4. 2001 Excellence in Graduate Teaching awarded by CBPA 2001 TSCPAs Tennessee CPA Journal Article of the Year Award 1998 2004 Classroom Innovation: Multimedia instruction and integration of real life examples; Unique method of teaching debits and credits with the accounting equation. (Color-coding) 1998 2004 Team teaching with Dr. Mary Lemons and helping build capstone graduate course, Management (Accounting) 790 1996 Participant, Faculty Multimedia Workshop, July 15-19 1995 CBPA Excellence in Undergraduate Teaching Award 1994 Alpha Omicron Pi UTM Teacher of the year 1994 Attended Effective Teaching Workshop, UTM Campus 1994 Attended E-mail Workshop, UTM Campus 1994 Attended Grant Writing Workshop, UTM Campus

1994 Attended Internet and Windows Update Sessions, CBPA 1994 Attended Industry and Government Update in Nashville 1993 Alpha Omicron Pi UTM Teacher of the month (February) 1993 Attended UTM Total Quality Management Seminar (3 days) 1993 Attended Irwins Accounting Instruction Video Conference 1992 Attended Irwins Accounting Education Forum in Memphis 1991 Participant, Accounting Education Change Commissions Models of Accounting Education forum in Dallas 1991 Attended Tennessee Society of CPAs Editorial Conference in Nashville 1991 Attended American Accounting Associations annual meeting in Nashville 1990 Attended annual meeting of TSAE in Martin, TN VI. PUBLIC SERVICE/ UNIVERSITY SERVICE/ CONSULTING ACTIVITY (20% allocation) Professional and Public Service: From To 2008 2008 Board member, McKenzie Industrial Board 2008 2008 Board member, Dixie Carter Performing Arts Center 2002 2005 Board Chairman, McKenzie Regional Hospital (Changed to Community Health Systems, Inc. from Methodist Hospital January 1, 2003) 1999 2008 TSCPA Editorial Board 2003 2008 Student Manuscript Committee TSCPA Editorial Board 2007 Peer reviewed 3 articles for publication in Tennessee CPA Journal 2007 Reviewed AIS text for McGraw Hill and Donna Ulmer 2006 Peer reviewed 9 articles for publication in Tennessee CPA Journal 2005 Peer Reviewed 4 articles for publication in Tennessee CPA Journal 2004 Peer reviewed 3 articles for publication in Tennessee CPA Journal 1999 2001 Student Manuscript Committee TSCPA Editorial Board 1999 2003 Reviewer of 12 articles for publication in Tennessee CPA Journal 1968 2008 WestTennessee Chapter of Tennessee Society of CPAs (Past President) 1998 2003 Board member, Methodist Hospital of McKenzie 2001 2001 Vice-Chair of Board, Methodist Hospital of McKenzie 2000 Reviewed selected chapters of accounting principles text 2000 2000 Secretary of Board, Methodist Hospital of McKenzie 1999 2006 Meals on Wheels Delivery Program 2002 2002 Member of Financial Advisory Counsel, HOPE Center 1995 1997 Member, Advisory Council, McKenzie Special School District 1995 2003 Member, Advisory Council, Methodist Hospital of McKenzie 1980 2008 McKenzie Rotary Club, President(1996) Leave of Absence 1999. 1993 1998 Member, Carroll County Chamber of Commerce 1996 2001 Treasurer, First United Methodist Church, McKenzie 2001 2008 Finance Committee Chair, First United Methodist Church 1998 2008 Career exploration through talks to various high schools 1997 1998 TSCPA Career Education Committee 1987 1994 Mayor, City of McKenzie, TN 1982 1987 Council member and Vice-Mayor, City of McKenzie, TN

University Service: From To

2006 2002 2002 2002 2004 2004 2004 1990 2002 2005 2005

2001 2002 2001 1998 1998 1999 2000 2001 1998 1996 1996 1990 1993 1993 1993 1990 1990 1990

2005 Coordinator of student events for TSCPAs 2006 Student scholarship liaison with TSCPAs 2007 Chair AEFIB Chair Search Committee 2006 Bob Hearn Promotion Committee 2006 Chair, AEFIB Chair Search Committee 2007 Oral communications class member assessments 2007 Accounting faculty search committee 2006 AEFIB Tenure committee 2005 Faculty Senate 2005 Member UTM Undergraduate Curriculum Committee 2005 Member CBPA Undergraduate Curriculum Committee (Ex Officio) 2007 Member CBPA Assessment Committee 2005 Participation in Senior Day activities, October 2 2007 Attended CBPA Advisory Board meeting 2007 Participation in departmental and university meetings 2007 On Campus Champion-AICPA 2007 Student Night Coordinator for West TN Chapter TSCPA meeting 2007 Advisor for Internships in Accounting 2005 Richard Williams Tenure and Promotion Committee 2005 Accounting Faculty Search Committee member 2004 Advisor for four (4) Internships in Accounting (Boyland, Moffett, Parrish, and Odden) 2004 Independent Study (Johnny Jamison) 2002 Faculty Advisor for Nicole Lees Research Project 2002 Faculty Advisor for Laura Adams Internship Project 2002 Member of Accounting Curriculum Review Committee 2002 Member of Ronald W. Kilgore Post-Tenure Review Committee 2002 Accounting 201 Coordinator 2001 Member University Athletics Committee 2000 Member of SBA Undergraduate Curriculum Committee 2000 Chair UG Curriculum Committee 2000 Chair, Accounting Faculty Search Committee 2002 Accounting Faculty Search Committee 2002 Freshman Studies Instructor 1997 Member Student Appeal Committee for university 1998 Member SBA Instructional Resources Committee, Chair 1998 1998 Comprehensive Exam Committee, MBA and MAc 1994 Chair, Faculty Composition and Development Committee (SBA) 1994 Member Faculty Senate and Budget and Economic Concerns Committee 1994 Faculty counselor-Freshman Studies 1994 AACSB Accreditation Committee (FCD Chair) 2004 Graduate Faculty, CBPA 1993 Member of Merit Pay Policy Committee (SBA)

1992 1996 Graduate Committee, CBPA 2000 2002 Graduate Committee, CBPA 1990 2001 Advising students (50+ students) 2002 2007 Advising students (30+ students) 1998 2007 Career selection service through one-on-one basis 1990 2007 Assistance with orientation programs for students 1990 2007 Assisting students with job placements 1990 2007 Aiding individual students in degree completion as needed 1990 2007 Registration assistance 1990 2007 Maintained minimum of 10 office hours per week; more during registration and pre-registration periods 2001 2007 Letters of recommendation for students entering Graduate School and Law School Consulting Activities: From To 1992 2008 Public Accounting Practice (Four clients): Compensated 2001 2008 Not-for-Profit Organization: Not compensated (Two) 1970 1991 Accounting Practice, sold in 1991 VII. PROFESSIONAL SOCIETIES AND OTHER RELEVANT ACTIVITIES 1990 1988 1982 1968 1968

2008 Tennessee Society of Accounting Educators 2004 American Accounting Association 2008 Beta Gamma Sigma 2008 American Institute of Certified Public Accountants 2008 Tennessee Society of Certified Public Accountants 2008 Earned 35 hours of CPE for CPA license requirements 2007 Earned 40 hours of CPE for CPA license requirements 2007 Successful peer review for membership in AICPA Practice Division 2006 Earned 40 hours CPE for CPA license requirements 2005 Earned 40 hours CPE for CPA license requirements 2004 Earned 40 hours CPE for CPA license requirements 2004 Successful peer review for membership in AICPA Practice Division 2002 2003 Earned 80 hours CPE for CPA license requirements 2000 2001 Earned 85 hours CPE for CPA license requirements 2001 Successful peer review required for membership in AICPA Practice Division. 1998 1999 Earned 87 hours CPE for CPA license renewal. 1998 Successful peer review procedure required by Tennessee State Board of Accountancy thereby allowing practice as a CPA in Tennessee. 1998 Successful audit of CPE claimed 1996-1997 by TSBA 1998 Earned 43 hours CPE for CPA license renewal 1996 1997 Earned 84 hours CPE for CPA license renewal.

VIII. INTERNATIONAL TRAVEL

1991 Bahamas with Tennessee Society of CPAs Annual Convention. 2008 The Netherlands, Norway, Denmark, Germany, Estonia, Russia, Finland, Sweden