(d) Compare and contrast SafeNet's variables (items a i) with the COSO variables to determine whether SafeNet, Inc. fits the basic profile of fraud companies described in Fraudulent Financial Reporting 1998-2007: An Analysis of U.S. Public Companies (Beasley et al. 2010). Variables (a) COSO (b) SafeNet, Inc. 1999 a. Total Assets b. Revenues c. Stockholders' Equity (Deficit) d. Net Income e. Cash Flow from Operations f. National Stock Exchange Listings g. Primary Industries h. Positions of Named Individuals i. Alleged Motivations for the Fraud