Abstract: A tool for the emasculation of livestock includes a handle portion, a head portion, a securement member, and at least one cutting member. The head portion is coupled the handle portion and includes a body section and an arm section extending away from the body section. The cutting member is disposed between the head portion and the securement member.

Abstract: In preferred embodiment, an analysis tool is provided to help a user quickly comb through a vast number of expense card purchases, to focus only on those where there is some indication that fraud could have been involved. These suspect purchases are those where there is a lack of correspondence between the location and time of any vehicle stop and the purchase record. Because the purchase record can be misleading regarding time and location, a lack of match is not a certain indication of fraud, but it does merit further investigation. The tool permits a user to set a time and distance window about each fuel purchase time and location, or to choose a best match algorithm. After a table showing the purchases and closest stops is returned, the user may, for any one of them, choose to view a map view showing vehicle stops and purchase location.