...FASB FASB’s Conceptual Framework project over the period 1973-1985 Define measurement Measurement is the assignment of numerals and other symbols to represent the magnitude of an attribute of a phenomenon Phenomenon A thing or event of interest E.g. a table, a performance, an exam Attribute A characteristic or quality of the phenomenon to be measured Magnitude The extent to which the phenomenon has the attribute Often we can’t directly observe a phenomenon of interest We need to find a substitute Direct observation- the only time we can accurately observe the attribute and phenomenon How happy is the baby? Phenomenon-baby Attribute-happiness Can you measure this attribute directly? NO Smiles per hour Laughter per day Financial Statements: When investors focus on a company’s net income, is net income necessarily the investors’ attribute of interest Firm performance Firm future performance What two things do accounting measures often represent Performance- what have we done? Position- what do we have? Business Strategy and Accounting USSBA Too many teams to manage What is strategy according to Porter? Strategy is creating a fit among an organization’s activities (to enable it to realize its goal or mission). The success of a strategy depends on doing many things well and integrating among them Operational Effectiveness versus Strategic Positioning Operational effectiveness Performing similar activities better than rivals Strategic positioning Performing...
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...evacuations and has become adept at hurricane planning through the years. When the hurricane alert [for Katrina] was issued on Saturday, August 27, 2006, this veteran immediately put his family emergency plan into effect as his wife and two children prepared to leave the city. Sandy remained near the plant to keep a close eye on his 110-year-old company and keep production working at a minimal capacity. With his family out of the city, Sandy uncharacteristically decided to shut the bakery down, secure its exterior, gas lines and doors and encouraged his employees to prepare their own homes and loved ones for the storm and potential evacuation. Both Sandy and the Leidenheimer management team keep home phone numbers and emergency evacuation contact information for all employees. 23 LOOKING AHEAD Managing Risk in the Small Business S After most of his employees had left, only Sandy, his plant manager, and chief engineer, all of whom play key roles in the business’s preparedness plan, remained in New Orleans. Once Sandy and the others had completed their assigned duties in the emergency shutdown, they left as well. While driving to meet with his family in Baton Rouge, Sandy was struck by the unusualness of the event. “Things were very different this time around,” said Sandy. “But in the gridlock I still...
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...Gateway Inc. Theory in Practice Eduardo Ordóñez Professor Meilich BUS 444 May 7, 2004 Ticker: GTW Stock Exchange: NYSE Website: www.gateway.com Company Description Gateway Inc. was first incorporated in Iowa in 1986, with the name of Gateway 2000, Inc. It was then reincorporated in South Dakota in December of 1989 and later in Delaware in January of 1991. In 1993, the company went public, trading on the NASDAQ before transferring its stock to the New York Stock Exchange in 1997. Today, the company’s corporate headquarters are located in California in the city of Poway. As a major supplier of personal computers and related products and services, Gateway Inc. is a firm currently competing in the computer manufacturing industry along with Dell, Hewlett-Packard, IBM, Toshiba, Apple, and others. It does not only manufacture PCs and laptops, the company also offers servers, workstations, an assortment of computer accessories (monitors, printers, software, memory, etc.), and a line of digital electronics. Gateway Inc. has a broad target market. It consists of small to large business, government and educational institutions, and home and home office. It sells its products nationally through a number distribution channels, including its Website, telephone call centers, and retail stores. The company’s mission is “to be the leading integrator of personalized technology solutions,” by “improving the quality of life through technology,” via “leadership...
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...computing promises to increase the velocity with which applications are deployed, increase innovation, and lower costs, all while increasing business agility. Sun takes an inclusive view of cloud computing that allows it to support every facet, including the server, storage, network, and virtualization technology that drives cloud computing environments to the software that runs in virtual appliances that can be used to assemble applications in minimal time. This white paper discusses how cloud computing transforms the way we design, build, and deliver applications, and the architectural considerations that enterprises must make when adopting and using cloud computing technology. This page intentionally left blank. Sun Microsystems, Inc. Table of Contents Introduction................................................................................................... 1 Sun’s perspective ................................................................................................ 1 The Nature of Cloud Computing ....................................................................... 3 Building on established trends............................................................................. 3 Virtual machines as the standard deployment object ........................................ 3 The on-demand, self-service, pay-by-use model ................................................. 4 Services are delivered over the network....................................................
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...Interested in learning more about security? SANS Institute InfoSec Reading Room This paper is from the SANS Institute Reading Room site. Reposting is not permitted without express written permission. Case Study: Critical Controls that Could Have Prevented Target Breach In December 2013 over 40 million credit cards were stolen from nearly 2000 Target stores by accessing data on point of sale (POS) systems. This paper will explore known issues in the Target breach and consider some of the Critical Controls that could have been used to both prevent this breach and mitigate losses. AD Copyright SANS Institute Author Retains Full Rights Case Study: Critical Controls that Could Have Prevented Target Breach GIAC (GSEC) Gold Certification Author: Teri Radichel, teri@radicalsoftware.com Advisor: Stephen Northcutt Accepted: August 5th 2014 Abstract In December 2013 over 40 million credit cards were stolen from nearly 2000 Target stores by accessing data on point of sale (POS) systems. This paper will explore known issues in the Target breach and consider some of the Critical Controls that could have been used to both prevent this breach and mitigate losses. From what is known about the Target breach, there were multiple factors that led to data loss: vendors were subject to phishing attacks, network segregation was lacking, point of sale systems were vulnerable to memory scraping malware and detection strategies employed by Target failed. A possible...
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...incredibly useful and helpful book provides clear and practical guidance to the many difficult decisions that managers and leaders need to make in turbulent times. It is like having the authors and their wisdom at your side while having to ride the white waters of the rapids ahead.” —Peter Schwartz, Monitor Global Business Network “[A]n operations manual to help management teams guide their companies through this global disaster. Chaotics is a must read for those seeking a lifeline to save their business.” —Ed Kaplan, Chairman Emeritus, Zebra Technologies “A very timely and practical book on how to manage and market the enterprise through prolonged turbulence. The Chaotics Management System provides an excellent blueprint for making each major business function more resilient.” —Jagdish N. Sheth, Ph.D., Charles H. Kellstadt Professor of Marketing, Goizueta Business School, Emory University, Atlanta, GA; author of The Self-Destructive Habits of Good Companies: . . . And How to Break Them “Chaotics is about real events in real time. World authorities on marketing and strategy Philip Kotler and John Caslione address the global financial crisis with experience, wisdom, and hands-on advice.” —Dr. Evert Gummesson, Professor of Marketing, Stockholm University School...
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...Measuring the Cost of Cybercrime Ross Anderson 1 Chris Barton 2 Rainer B¨hme 3 o Richard Clayton 4 Michel J.G. van Eeten 5 Michael Levi 6 Tyler Moore 7 Stefan Savage 8 Abstract In this paper we present what we believe to be the first systematic study of the costs of cybercrime. It was prepared in response to a request from the UK Ministry of Defence following scepticism that previous studies had hyped the problem. For each of the main categories of cybercrime we set out what is and is not known of the direct costs, indirect costs and defence costs – both to the UK and to the world as a whole. We distinguish carefully between traditional crimes that are now ‘cyber’ because they are conducted online (such as tax and welfare fraud); transitional crimes whose modus operandi has changed substantially as a result of the move online (such as credit card fraud); new crimes that owe their existence to the Internet; and what we might call platform crimes such as the provision of botnets which facilitate other crimes rather than being used to extract money from victims directly. As far as direct costs are concerned, we find that traditional offences such as tax and welfare fraud cost the typical citizen in the low hundreds of pounds/Euros/dollars a year; transitional frauds cost a few pounds/Euros/dollars; while the new computer crimes cost in the tens of pence/cents. However, the indirect costs and defence costs are much higher for transitional and new crimes. For the former they may be...
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...Co Learn to: • Recognize the benefits and risks of cloud services • Understand the business impact and the economics of the cloud • Govern and manage your cloud environment • Develop your cloud services strategy Judith Hurwitz Robin Bloor Marcia Kaufman Fern Halper Get More and Do More at Dummies.com ® Start with FREE Cheat Sheets Cheat Sheets include • Checklists • Charts • Common Instructions • And Other Good Stuff! To access the Cheat Sheet created specifically for this book, go to www.dummies.com/cheatsheet/cloudcomputing Get Smart at Dummies.com Dummies.com makes your life easier with 1,000s of answers on everything from removing wallpaper to using the latest version of Windows. Check out our • Videos • Illustrated Articles • Step-by-Step Instructions Plus, each month you can win valuable prizes by entering our Dummies.com sweepstakes. * Want a weekly dose of Dummies? Sign up for Newsletters on • Digital Photography • Microsoft Windows & Office • Personal Finance & Investing • Health & Wellness • Computing, iPods & Cell Phones • eBay • Internet • Food, Home & Garden Find out “HOW” at Dummies.com *Sweepstakes not currently available in all countries; visit Dummies.com for official rules. Cloud Computing FOR DUMmIES ‰ Cloud Computing FOR DUMmIES ‰ by Judith Hurwitz, Robin Bloor, Marcia Kaufman, and Dr. Fern Halper Cloud Computing For Dummies® Published by Wiley Publishing, Inc. 111 River Street Hoboken, NJ 07030-5774 www...
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...Michael Plesnarski………………………33 10. Moral & Ethical Implications by Karen Quaderer…………………………… 39 11. Bibliography…………………………………………………………………….47 Abstract In this research paper our team will look at the use of Robotic Technology in the medical field, more specifically in the surgical field as well as discuss the issues and implications surrounding the topic. Our discussion will include topics ranging from the history and development of robots that can be found in surgical rooms, political concerns regarding the Food and Drug Administration and their requirements to approve use of these robots, the legal aspect of robotic technology on how to determine which party is held liable in case of accidents or malfunctions that can lead to injury and a legal case that shows the difficulty to prove fault against a manufacturer. Also discussed will be the economic ramifications on our society, psychological, sociological, cultural, moral and ethical impacts on human life, in particular the patients that undergo surgery involving a robotic surgical system, and the environmental impacts of robotics in surgery. It is our hope that through this research paper that we are able to explain to and educate our readers on the impacts of Robotic Surgery as this type of surgery is becoming more popular with doctors in order to...
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...TEACHER’S MANUAL to accompany CASES AND MATERIALS ON TAXATION OF BUSINESS ENTERPRISES Second Edition By Glenn E. Coven Mills E. Godwin Professor of Law College of William and Mary Robert J. Peroni Robert Kramer Research Professor of Law The George Washington University Richard Crawford Pugh Distinguished Professor of Law University of San Diego AMERICAN CASEBOOK SERIES® ® WEST GROUP A THOMSON COMPANY ST. PAUL, MINN., 2002 CHAPTER 1 INTRODUCTION Note to prior users: The order of this chapter has been revised. Users who wish to skip the introductory material and begin with the check-the-box regulations may now begin with paragraph 1075. [¶ 1000] A. HISTORY OF THE CORPORATE INCOME TAX This paragraph briefly summarizes the history of the corporate income tax. Some instructors may want to note here that the top corporate income tax rate reached a zenith in 1951 of 52 percent, before being reduced in 1964 to 48 percent, in 1978 to 46 percent, in 1986 to 34 percent (except for corporations with taxable incomes within a specified range that are subject to a top effective marginal rate of 39 percent). The maximum rate was raised in 1993 to 35 percent but only for a relative handful of generally publicly owned corporations earning over $10 million annually. [¶ 1005] B. COMPUTATION OF C CORPORATION'S TAXABLE INCOME This paragraph discusses the computation of a C corporation's taxable...
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...TEACHER’S MANUAL to accompany CASES AND MATERIALS ON TAXATION OF BUSINESS ENTERPRISES Second Edition By Glenn E. Coven Mills E. Godwin Professor of Law College of William and Mary Robert J. Peroni Robert Kramer Research Professor of Law The George Washington University Richard Crawford Pugh Distinguished Professor of Law University of San Diego AMERICAN CASEBOOK SERIES® ® WEST GROUP A THOMSON COMPANY ST. PAUL, MINN., 2002 CHAPTER 1 INTRODUCTION Note to prior users: The order of this chapter has been revised. Users who wish to skip the introductory material and begin with the check-the-box regulations may now begin with paragraph 1075. [¶ 1000] A. HISTORY OF THE CORPORATE INCOME TAX This paragraph briefly summarizes the history of the corporate income tax. Some instructors may want to note here that the top corporate income tax rate reached a zenith in 1951 of 52 percent, before being reduced in 1964 to 48 percent, in 1978 to 46 percent, in 1986 to 34 percent (except for corporations with taxable incomes within a specified range that are subject to a top effective marginal rate of 39 percent). The maximum rate was raised in 1993 to 35 percent but only for a relative handful of generally publicly owned corporations earning over $10 million annually. [¶ 1005] B. COMPUTATION OF C CORPORATION'S TAXABLE INCOME This paragraph discusses the computation of a C corporation's taxable...
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...you are taking the computer based exam. Note FIA FAB and ACCA Paper F1 are examined under the same syllabus and study guide. FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014 FAB/F1 ACCOUNTANT IN BUSINESS First edition May 2011 Second edition November 2012 ISBN 9781 4453 9976 8 (Previous ISBN 9781 4453 7311 9) e-ISBN 9781 4453 9252 3 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Ricoh Ricoh House Ullswater Crescent Coulsdon CR5 2HR A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and elearning materials do not write and update themselves. People write them: on their own behalf or as employees of an organisation that invests in this activity. Copyright law protects their livelihoods. It does so by creating rights over the use of the content. Breach of copyright is a form of theft – as well being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethics. With current technology, things might seem a bit hazy but,...
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...PUBLIC ADMINISTRATION AND GLOBALIZATION: ENHANCING PUBLIC-PRIVATE COLLABORATION IN PUBLIC SERVICE DELIVERY New Delhi, India 7 October 2003 In cooperation with the Eastern Regional Organization for Public Administration United Nations Division for Public Administration and Development Management Department of Economic and Social Affairs Public Administration and Globalization: Enhancing Public-Private Collaboration in Public Service Delivery New Delhi, India 7 October 2003 In cooperation with the Eastern Regional Organization for Public Administration United Nations New York The opinions expressed herein are the responsibilities of the authors and do not necessarily reflect the views of the United Nations nor the Eastern Regional Organization for Public Administration All rights reserved. Table of Contents Foreword Pro-Poor Policy Processes and Institutions: A Political Economic Discussion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . M. ADIL KHAN The Dilemma of Governance in Latin America . . . . . . . . . . . . . . . . . . . JOSE GPE. VARGAS HERNANDEZ Institutional Mechanisms for Monitoring International Commitments to Social Development: The Philippine Experience . . . . . . . . . . . . . . . MA. CONCEPCION P. ALFILER Globalization and Social Development: Capacity Building for Public-Private Collaboration for Public Service Delivery . . . . . . . . . . . . . AMARA PONGSAPICH Trade Liberalization and the Poor: A Framework for Poverty...
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...Robert Johnston Stuart Chambers Christine Harland Alan Harrison Nigel Slack Cases in Operations Management third edition Cases in Operations Management We work with leading authors to develop the strongest educational materials in operations management, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoneduc.com THIRD EDITION Cases in Operations Management Robert Johnston Warwick Business School, University of Warwick Stuart Chambers Warwick Business School, University of Warwick Christine Harland School of Management, University of Bath Alan Harrison Cranfield School of Management, Cranfield University Nigel Slack Warwick Business School, University of Warwick Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE United Kingdom and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1993 Second published 1997 Third Edition 2003 © Robert Johnston, Stuart Chambers, Christine Harland, Alan Harrison and Nigel Slack 1993, 2003 The rights of Robert Johnston, Stuart Chambers, Christine Harland, Alan Harrison...
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...Workers. In 2011 232 million identities were exposed. An average of 82 targeted attacks take place each day. Mobile threats are collecting data, tracking users and sending premium text messages. You are more likely to be infected by malware placed on a legitimate web site than one created by a hacker. Introduction Symantec has established some of the most comprehensive sources of Internet threat data in the world through the Symantec Global Intelligence Network, which is made up of more than 64.6 million attack sensors and records thousands of events per second. This network monitors attack activity in more than 200 countries and territories through a combination of Symantec products and services such as Symantec DeepSight Threat Management System, Symantec Managed Security Services and Norton consumer products, and other third-party data sources. In addition, Symantec maintains one of the world’s most...
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