...0 tax amnesties generate revenue D that the tax authorities would not otherwise collect? Will tax amnesties pro- vide continuing or long-run revenue gains not available from enhanced enforcement alone? And if a change in tax enforce- ment is to occur, in what sense is an am- nesty appropriate in the transition to the new regime? Although twenty-six states have conducted tax amnesty programs since 1982, there has been little analysis of them to date, and almost none based on actual amnesty results.' In this paper we examine individual participation in am- nesties, both from the point of view of what economic analysis would lead us to expect and on the basis of evidence from actual amnesty programs. The empirical analy- sis is based on detailed information gath- ered on a random sample of taxpayers participating in the Michigan amnesty, and on fragmentary evidence we have been *Michigan State University, East Iiming, MI 48824 able to gather on amnesties in other states. In our view, information about the types of taxpayers (or nontaxpayers) who par- ticipate in amnesties and the circum- stances that lead them to participate can be of considerable use in evaluating the effects of amnesties and for predicting the prospects for a federal tax amnesty from the state results. Under a tax amnesty, taxpayers are of- fered an opportunity to come forward dur- ing a specified period of time and pay pre- I 15 unpaid taxes. The carrot viousiy encouraging participation is usually for-...
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...ciop^ ^ mm James C. Emery, Assistant Professor THE IMPACT OF INFORMATION TECHNOLOGY ON ORGANIZATION November 1964 No. 103-64 Paper to be delivered at the 24th Annual Meeting, Academy of Management Chicago, December 29, 1964 . THE IMPACT OF INFORMATION TECHNOLOGY ON ORGANIZATION Introduction A discussion of the impact of information technology on organization is largely a matter of speculation, since we are just now beginning to per- ceive its effects. Speculation, though often interesting and occasionally useful, presents some obvious hazards. One hazard, of course, is that predictions may prove wrong. This is not as great a danger as one might suppose, however, since the dramatic developments in the field of information technology make it likely that any prediction, if it is sufficiently imaginative and glamorous, will eventually prove correct. In any event, suitable hedging can minimize the probability of error, and faulty memories will reduce the penalty of an error if the prognosticator is indiscrete enough to make it obvious. A more serious and immediate pitfall trite and commonplace. is that the speculation may be This hazard is particularly treacherous when dis- cussing information technology and organization, since we already have been * presented with such a rich abundance of speculation on the subject. I do not claim that I have avoided this hazard altogether, but I ...
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...MODERN DATABASE MANAGEMENT / JfFFREY A. HOFFER . Warehousing Success 426 Data Warehouse Architectures 428 Generic Two-Level Architecture 428 Independent Data Mart Data Warehousing Environment 426 429 C O NTENTS Dependent Data Mart and Operational Data Store Architecture: A Three-Level Approach Logical Data Mart and Real-Time Data Warehouse Architecture 432 Three-Layer Data Architecture 435 Role of the Enterprise Data Model 435 Role of Metadata 436 Some Characteristics of Data Warehouse Data Status Versus Event Data 437 Transient Versus Periodic Data 438 An Example of Transient and Periodic Data 438 Transient Data 438 Periodic Data 439 Other Data VVarehouse Changes 440 The Reconciled Data Layer 441 Characteristics of Data after ETL 441 The ETL Process 442 Extract 442 Cleanse 444 Load and Index 446 Data Transformation 447 Data Transformation Functions 448 Record-Level Functions 448 Field-Level Functions 449 More Complex Transformations 451 Tools to Support Data Reconciliation 451 Data Quality Tools 451 Data Conversion Tools 452 Data Cleansing Tools 452 Selecting Tools 452 The Derived Data Layer 452 Characteristics of Derived Data 452 The Star Schema 453 Fact Tables and Dimension Tables 453 Example Star Schema 454 Surrogate Key 455 Grain of Fact Table 456 Duration of the Database 456 Size of the Fact Table 457 Modeling Date and Time 458 Variations of the Star Schema 458 Multiple Fact Tables 458 Factless Fact Tables...
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...3 Managerial Decision Making: Sherman's Business Course Barbara E. Walvoord Loyola College in Maryland A. Kimbrough Sherman Loyola College in Maryland This chapter begins the discussion of the four classes the research team studied. A. Kimbrough Sherman's production management course is a required course which deals with the operational aspects of a business, such as what goods and services it provides, where it locates, and how it organizes resources, people, and processes. The course has two major thrusts: (1) strategic and tactical decision making and (2) standard (mostly quantitative) decision techniques. Writing in Sher- man's course was directed at the strategic and tactical areas. We (Walvoord and Sherman) collaborated in gathering the data and writing the chapter with generous help from McCarthy and other team members, who helped to shape the study, check data, and critique chapter drafts. Like the other classroom chapters that follow, this chapter addresses our research questions (p. 4) through an examination of Sherman's expectations and each of the six areas of difficulty we constructed for all the classrooms, focusing on how Sherman's methods and the students' strategies appeared to have affected the difficulties. (We follow the basic organizational pattern we outlined on p. 15. Our definitions of difficulties and strategies appear...
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...Security Issues in MANET.pdf (Size: 182.57 KB / Downloads: 225) Security Issues in MANETs Presented By: Abhishek Seth 04329001 Abstract Mobile Ad hoc Networks (MANET) has become an ex¬citing and important technology in recent years because of the rapid proliferation of wireless devices. A mo¬bile adhoc network consists of mobile nodes that can move freely in an open environment. Communicating nodes in a Mobile Adhoc Network usually seek the help ofother intermediate nodes to establish communication channels. In such an environment, malicious interme¬diate nodes can be a threat to the security of conver¬sation between mobile nodes. The security experience from the Wired Network world is oflittle use in Wire¬less Mobile Ad hoc networks, due to some basic differ¬ences between the two Networks. Therefore, some novel solutions are required to make Mobile Adhoc Network secure. 1 Introduction A Mobile Adhoc Network is a group of wireless mo¬bile computers in which nodes cooperate by forwarding packets for each other to allow them to communicate beyond direct wireless transmission range. Application such as military excercises, disaster relief, and mine site operation may benefit from adhoc networking, but secure and reliable communication is a necessary pre¬requisite for such applications. MANETS are more vulnerable to attacks than wired networks due to open medium, dynamically changing network topology, cooperative algorithms, lack of cen-tralized...
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...manuscript is intended for students and research scholars of science subjects such as mathematics, physics, chemistry, statistics, biology and computer science. Various stages of research are discussed in detail. Special care has been taken to motivate the young researchers to take up challenging problems. Ten assignment works are given. For the benefit of young researchers a short interview with three eminent scientists is included at the end of the manuscript. I. WHAT IS RESEARCH? Research is a logical and systematic search for new and useful information on a particular topic. It is an investigation of finding solutions to scientific and social problems through objective and systematic analysis. It is a search for knowledge, that is, a discovery of hidden truths. Here knowledge means information about mat- ters. The information might be collected from different sources like experience, human beings, books, journals, nature, etc. A research can lead to new contributions to the existing...
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...THIRD EDITI ----- --·-- --·-- - - -- - O N -- SU PP LY CH AI N MA NA GE ME NT Stra tegy , Plan ning , and Ope ratio n Sunil Chopra Kellogg Schoo l of Manag ement Northwestern University Peter Meindl Stanfo rd University --------Prentice I-I all Uppe r Saddl e River , New Jersey ·--· PEAR SON -- · - · - - - "ibrary of Congress Cataloging-in-Publication Data :::hopra, Sunil Supply chain management: strategy, planning, and operation I Sunil Chopra, >eter Meind!.-3rd ed. p. em. Includes bibliographical references and index. ISBN: 0-13-208608-5 1. Marketing channels-Managemen t. 2. Delivery of goods-Management. i. Physical distribution of goods-Management. 4. Customer servicesvfanagement. 5. Industrial procurement. 6. Materials management. I. vfeindl, Peter II. Title. HF5415.13.C533 2007 658.7-dc22 2006004948 \VP/Executive Editor: Mark Pfaltzgraff ii:ditorial Director: Jeff Shelstad ;enior Project Manager: Alana Bradley E:ditorial Assistant: Barbara Witmer Vledia Product Development Manager: Nancy Welcher \VP/Executive Marketing Manager: Debbie Clare Vlarketing Assistant: Joanna Sabella ;enior Managing Editor (Production): Cynthia Regan flroduction Editor: Melissa Feimer flermissions Supervisor: Charles Morris Vlanufacturing Buyer: Michelle Klein Vlanager, Print Production: Christy Mahon Composition/Full-Service Project Management: Karen Ettinger, TechBooks, Inc. flrinter/Binder: Hamilton Printing Company Inc. fypeface: 10/12 Times Ten Roman :::redits...
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...THIRD EDITI ----- --·-- --·-- - - -- - O N -- SU PP LY CH AI N MA NA GE ME NT Stra tegy , Plan ning , and Ope ratio n Sunil Chopra Kellogg Schoo l of Manag ement Northwestern University Peter Meindl Stanfo rd University PEAR SON --------Prentice I-I all Uppe r Saddl e River , New Jersey ·--· -- · - · - - - "ibrary of Congress Cataloging-in-Publication Data :::hopra, Sunil Supply chain management: strategy, planning, and operation I Sunil Chopra, >eter Meind!.-3rd ed. p. em. Includes bibliographical references and index. ISBN: 0-13-208608-5 1. Marketing channels-Managemen t. 2. Delivery of goods-Management. i. Physical distribution of goods-Management. 4. Customer servicesvfanagement. 5. Industrial procurement. 6. Materials management. I. vfeindl, Peter II. Title. HF5415.13.C533 2007 658.7-dc22 2006004948 \VP/Executive Editor: Mark Pfaltzgraff ii:ditorial Director: Jeff Shelstad ;enior Project Manager: Alana Bradley E:ditorial Assistant: Barbara Witmer Vledia Product Development Manager: Nancy Welcher \VP/Executive Marketing Manager: Debbie Clare Vlarketing Assistant: Joanna Sabella ;enior Managing Editor (Production): Cynthia Regan flroduction Editor: Melissa Feimer flermissions Supervisor: Charles Morris Vlanufacturing Buyer: Michelle Klein Vlanager, Print Production: Christy Mahon Composition/Full-Service Project Management: Karen Ettinger, TechBooks, Inc. flrinter/Binder: Hamilton Printing Company Inc. fypeface:...
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...CONTENTS: CASE STUDIES CASE STUDY 1 Midsouth Chamber of Commerce (A): The Role of the Operating Manager in Information Systems CASE STUDY I-1 IMT Custom Machine Company, Inc.: Selection of an Information Technology Platform CASE STUDY I-2 VoIP2.biz, Inc.: Deciding on the Next Steps for a VoIP Supplier CASE STUDY I-3 The VoIP Adoption at Butler University CASE STUDY I-4 Supporting Mobile Health Clinics: The Children’s Health Fund of New York City CASE STUDY I-5 Data Governance at InsuraCorp CASE STUDY I-6 H.H. Gregg’s Appliances, Inc.: Deciding on a New Information Technology Platform CASE STUDY I-7 Midsouth Chamber of Commerce (B): Cleaning Up an Information Systems Debacle CASE STUDY II-1 Vendor-Managed Inventory at NIBCO CASE STUDY II-2 Real-Time Business Intelligence at Continental Airlines CASE STUDY II-3 Norfolk Southern Railway: The Business Intelligence Journey CASE STUDY II-4 Mining Data to Increase State Tax Revenues in California CASE STUDY II-5 The Cliptomania™ Web Store: An E-Tailing Start-up Survival Story CASE STUDY II-6 Rock Island Chocolate Company, Inc.: Building a Social Networking Strategy CASE STUDY III-1 Managing a Systems Development Project at Consumer and Industrial Products, Inc. CASE STUDY III-2 A Make-or-Buy Decision at Baxter Manufacturing Company CASE STUDY III-3 ERP Purchase Decision at Benton Manufacturing Company, Inc. CASE STUDY III-4 ...
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...The Role of Experience in Professional Skepticism, Knowledge Acquisition, and Fraud Detection Recent notable instances of accounting fraud have led to regulator and public concern over the failure of experienced auditors to detect frauds prior to the issuance of a company’s financial statements. In response, the AIPCA has issued a new auditing standard, SAS 99, Consideration of Fraud in a Financial Statement Audit, in an effort to help auditors better assess fraud risk, detect fraud symptoms, and sharpen professional judgment as to whether a fraud has actually been committed in a firm. The purpose of this term paper is to examine the role of experience in increasing professional skepticism, knowledge acquisition, and ability to detect fraud. We suggest that the typical audit environment does not provide auditors with the type of experience, i.e., practice and feedback with fraud, which is necessary for successful fraud detection. Results of an experiment indicate that audit novices who have received practice and feedback with fraud detection exhibit a higher level of skepticism and knowledge about fraud and are better able to detect a fraud when it exists than individuals with typical audit experience. 1 I. INTRODUCTION The apparent inability of auditors to detect financial statement fraud has prompted regulators, practitioners, and academics to examine the question, “Why do experienced auditors often fail to detect fraud?” There are several factors that...
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...Southern Cross University ePublications@SCU Theses 2004 The contribution of business/management education, to small enterprise solvency Peter Ellis Southern Cross University, PeterEllis@YSP.com.au Suggested Citation Ellis, P 2004, 'The contribution of business/management education, to small enterprise solvency', DBA thesis, Southern Cross University, Lismore, NSW. Copyright P Ellis 2004 For further information about this thesis Peter Ellis can be contacted at peterellis@ysp.com.au ePublications@SCU is an electronic repository administered by Southern Cross University Library. Its goal is to capture and preserve the intellectual output of Southern Cross University authors and researchers, and to increase visibility and impact through open access to researchers around the world. For further information please contact epubs@scu.edu.au. Southern Cross University Doctor of Business Administration The contribution of business/management education, to small enterprise solvency Peter Ellis Submitted to Graduate College of Management Southern Cross University, in partial fulfilment of the Degree of Doctor of Business Administration. 2004 Copyright “The contribution of business/management education, to small enterprise solvency.” Copyright © 2004 by Dr Peter Ellis, who reserves all rights and asserts his right under the Copyright, Design and Patents Act 1988, to be identified as the author of this work. No part of this work may be used or reproduced...
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...the opportunity of big data.” — Craig Vaughan Global Vice President at SAP “This timely book says out loud what has finally become apparent: in the modern world, Data is Business, and you can no longer think business without thinking data. Read this book and you will understand the Science behind thinking data.” — Ron Bekkerman Chief Data Officer at Carmel Ventures “A great book for business managers who lead or interact with data scientists, who wish to better understand the principals and algorithms available without the technical details of single-disciplinary books.” — Ronny Kohavi Partner Architect at Microsoft Online Services Division “Provost and Fawcett have distilled their mastery of both the art and science of real-world data analysis into an unrivalled introduction to the field.” —Geoff Webb Editor-in-Chief of Data Mining and Knowledge Discovery Journal “I would love it if everyone I had to work with had read this book.” — Claudia Perlich Chief Scientist of M6D (Media6Degrees) and Advertising Research Foundation Innovation Award Grand Winner (2013) www.it-ebooks.info “A foundational piece in the fast developing world of Data Science. A must read for anyone interested in the Big Data revolution." —Justin Gapper Business Unit Analytics Manager at Teledyne Scientific and Imaging “The authors, both renowned experts in data science before it had a name, have taken a complex topic and made it accessible to all levels, but mostly helpful to the budding data scientist. As...
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...BUSINESS SCHOOL HARVARD SUCCESSFUL 65 APPLICATION SECOND EDITION E S S AY S APPLICATION BUSINESS SCHOOL HARVARD SUCCESSFUL 65 ECSNS A IYI O N S SE O D ED T With Analysis by the Staff of The Harbus, the Harvard Business School Newspaper ST. MARTIN’S GRIFFIN NEW YORK 65 SUCCESSFUL HARVARD BUSINESS SCHOOL APPLICATION ESSAYS, SECOND EDITION. Copyright © 2009 byThe Harbus News Corporation. All rights reserved. Printed in the United States of America. For-information, address St. Martin's Press, 175 Fifth Avenue, New York, N.Y. 10010. www.stmartins.com Library of Congress Cataloging...in..Publication Data 65 successful Harvard Business -School application essays : with analysis by the staff of The Harbus, the Harvard Business School newspaper / Lauren Sullivan and the staff of The Harbus.-2nd ed. p.em. ISBN 978...0..312...55007...3 1. Business schools-United States-Admission. 2. Exposition (Rhetoric) 3. Essay-Authorship. 4. Business writing. 5. Harvard Business School. 1. Sullivan, Lauren. II. Harbus. III. Title: Sixty...five successful Harvard Business School application essays. HF1131.A1352009 808'.06665-dc22 2009012531 First Edition: August 2009 10 9 8 7 6 5 4 3 2 1 CONTENTS Acknowledgments Introduction ix xi I. Defining Moment Stacie Hogya Anonymous Anonymous David La Fiura Anonymous Avin Bansal Anonymous Brad Finkbeiner Anonymous 4 7 10 13 17 20 23 26 29 ii. UndergradUate experience John Coleman Maxwell Anderson...
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...MIS Cases: Decision Making with Application Software 41e © 2009 Senn, Information Technology 31e © 2004 Database Management: BordoloilBock, Oracle SOL © 2004 Bordoloi/Bock, SOL for SOL Server © 2004 Fr ost/DaylVanSlyke, Database Design and Development: A Visual Approach © 2006 Hoffer/Prescott/Topi, Modern Database Management 91e © 2009 Kroenke/Auer, Database Concepts 31e © 2007 Kroenke, Database Processing 10Ie © 2006 Perry/Post, Introduction to Oracle10g, © 2007 Per ry/Post, Introduction to SOL Server 2005 © 2007 Systems Analysis and Design: Hoffer /GeorgelValacich, Modern Systems Analysis qnd Design 5'/e © 2008 Kendall/Kendall, Systems Analysis and Design 7Ie © 2008 Valacich/George/Hoffer, Essentials of Systems Analysis and Design 31e © 2006 Object-Oriented Systems Analysis and Design: Geor ge/Batr alValacich/Hoffer, Object-Oriented Systems Analysis and Design, 2e © 2007 Stumpf/Teague, Object-Oriented Systems Analysis and Design with UML © 2005 continued on back inside cover LUVAI F. MOTIWAllA University of Massachusetts Lowell AND JEFF THOMPSON Oracle Consultants a' . . : Upper Saddle River, . NJ 07458 Library of Congress...
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...Library and Information Center Management Recent Titles in Library and Information Science Text Series Library and Information Center Management, Sixth Edition Robert D. Stueart and Barbara B. Moran United States Government Information: Policies and Sources Peter Hernon, Harold C. Relyea, Robert E. Dugan, and Joan F. Cheverie Library Information Systems: From Library Automation to Distributed Information Access Solutions Thomas R. Kochtanek and Joseph R. Matthews The Complete Guide to Acquisitions Management Frances C. Wilkinson and Linda K. Lewis Organization of Information, Second Edition Arlene G. Taylor The School Library Media Manager, Third Edition Blanche Woolls Basic Research Methods for Librarians Ronald R. Powell and Lynn Silipigni Connoway Library of Congress Subject Headings: Principles and Application, Fourth Edition Lois Mai Chan Developing Library and Information Center Collections, Fifth Edition G. Edward Evans and Margaret Zarnosky Saponaro Metadata and Its Impact on Libraries Sheila S. Intner, Susan S. Lazinger, and Jean Weihs Organizing Audiovisual and Electronic Resources for Access: A Cataloging Guide, Second Edition Ingrid Hsieh-Yee Introduction to Cataloging and Classification, Tenth Edition Arlene G. Taylor LIbRaRy and InfoRMaTIon CenTeR ManageMenT Seventh Edition Robert D. Stueart and Barbara B. Moran Library and Information Science Text Series Library of Congress Cataloging-in-Publication Data Stueart, Robert D. Library and information...
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