...CORE CONCEPTS OF Accounting Information Systems Twelfth Edition Mark G. Simkin, Ph.D. Professor Department of Accounting and Information Systems University of Nevada Jacob M. Rose, Ph.D. Professor Department of Accounting and Finance University of New Hampshire Carolyn Strand Norman, Ph.D., CPA Professor Department of Accounting Virginia Commonwealth University JOHN WILEY & SONS, INC. VICE PRESIDENT & PUBLISHER SENIOR ACQUISITIONS EDITOR PROJECT EDITOR ASSOCIATE EDITOR SENIOR EDITORIAL ASSISTANT PRODUCTION MANAGER PRODUCTION EDITOR MARKETING MANAGER CREATIVE DIRECTOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES SENIOR ILLUSTRATION EDITOR PHOTO EDITOR MEDIA EDITOR COVER PHOTO George Hoffman Michael McDonald Brian Kamins Sarah Vernon Jacqueline Kepping Dorothy Sinclair Erin Bascom Karolina Zarychta Harry Nolan Wendy Lai Laserwords Maine Anna Melhorn Elle Wagner Greg Chaput Maciej Frolow/Brand X/Getty Images, Inc. This book was set in 10/12pt Garamond by Laserwords Private Limited, and printed and bound by RR Donnelley/Jefferson City. The cover was printed by RR Donnelley/Jefferson City. This book is printed on acid free paper. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the...
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...__________________________________________________________________________ 1. SYNOPSIS This course introduces students to the important concepts of Accounting Information Systems (AIS). The course contents are divided into three main sections. The first section introduces the basic concepts of AIS including its objectives, components, and subsystems. The concept of E-business as an emerging trend of conducting business in the new era of information technology (IT) is also covered in this section. The second section discusses in depth the common features of transaction processing systems such as revenue and accounts receivable, purchase and accounts payable, manufacturing and inventory, human resource as well as general ledger and reporting system. Integration of selected accounting software will also take place at this stage to enable students apply the AIS concepts into practice. This section also introduces students to the techniques of documenting accounting systems and database modeling tools. The final section discusses the emerging issues in computer crimes, computer ethics and concept of internal controls in organization. Application of internal controls concept into transaction cycles is later discussed. 2. COURSE OBJECTIVES Upon completion of the course, students are expected to 1. Understand the concepts of data processing technology, documentation techniques, infrastructure for e-business, security and control measures in computer based...
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...ARTIFICIAL INTELLIGENCE Paper Presentation On “Artificial Intelligence(AI)” INDEX :1. ABSTRACT. 1 ARTIFICIAL INTELLIGENCE ARTIFICIAL INTELLIGENCE 2. INTRODUCTION. 3. HISTORY OF AI. 4. CATEGORIES OF AI. A. CONVENTIONAL AI. B. COMPUTATIONAL INTELLIGENCE (CI). 5. FIELDS OF AI. 6. AAAI. 7. APPLICATIONS. ABSTRACT This paper is the introduction to Artificial intelligence (AI). Artificial intelligence is exhibited by artificial entity, a system is generally assumed to be a computer. AI systems are now in routine use in economics, medicine, engineering and the military, as well as being built into many common home computer software applications, traditional strategy games like computer chess and other video games. We tried to explain the brief ideas of AI and its application to various fields. It cleared the concept of computational and conventional categories. It includes various advanced systems such as Neural Network, Fuzzy Systems and Evolutionary computation. AI is used in typical problems such as Pattern 2 ARTIFICIAL INTELLIGENCE ARTIFICIAL INTELLIGENCE recognition, Natural language processing and more. This system is working throughout the world as an artificial brain. Intelligence involves mechanisms, and AI research has discovered how to make computers carry out some of them and not others. If doing a task requires only mechanisms that are well understood today, computer programs can give very impressive performances on these tasks. Such programs should...
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... search "AI" redirects here. For other uses, see Ai. For other uses, see Artificial intelligence (disambiguation). Artificial intelligence (AI) is the intelligence of machines and the branch of computer science that aims to create it. AI textbooks define the field as "the study and design of intelligent agents"[1] where an intelligent agent is a system that perceives its environment and takes actions that maximize its chances of success.[2] John McCarthy, who coined the term in 1955,[3] defines it as "the science and engineering of making intelligent machines."[4] AI research is highly technical and specialized, deeply divided into subfields that often fail to communicate with each other.[5] Some of the division is due to social and cultural factors: subfields have grown up around particular institutions and the work of individual researchers. AI research is also divided by several technical issues. There are subfields which are focussed on the solution of specific problems, on one of several possible approaches, on the use of widely differing tools and towards the accomplishment of particular applications. The central problems of AI include such traits as reasoning, knowledge, planning, learning, communication, perception and the ability to move and manipulate objects.[6] General intelligence (or "strong AI") is still among the field's long term goals.[7] Currently popular approaches include statistical methods, computational intelligence and traditional symbolic AI. There are...
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...2. A Theoretical Research Framework This chapter presents a brief overview of the most relevant theoretical concepts of management control, accounting information systems, performance budgets and the roles of budgets. These general accounting concepts, applicable in both the private and public sector, are used to compose a research framework for analyzing the role of budgeted performance measures in Dutch local government. Organizational and management control Control, next to strategy formulation and objective setting, is one of the critical management processes (Merchant, 1998; Merchant and Van der Stede, 2003). The term “organizational control” has no single generally accepted definition. Literature presents various definitions, describing organizational control as a process (of setting a standard, observing what is happening, comparison of observation and standard, and if necessary, behavior altering communication), or by its main goal (e.g. assuring implementation of strategies). Anthony (1988) has provided a general accepted structure for organizational control. His traditional framework distinguishes three separate and distinct processes; being strategy formulation, management control, and task control. Within this concept, task control and strategy formulation form the boundaries of the management control process. Strategy formulation is the process of deciding on the goals of the organization and the strategies for attaining these goals. Task control is the process...
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...Kudler Fine Foods relies on Accounting Information System (AIS) for its daily business operations. Due to the complexity of the business today, Kudler needs to understand the potential risks and how to mitigate them by applying internal controls to the AIS. This paper will discuss the risks and internal controls of Kudler’s AIS. The Risks to Kudler’s AIS Risk represents the possibility of a loss or harm to an organization (Raval & Fichadia, 2007, p.29). In developing effective AIS, risks should be analyzed and identified to protect the company’s assets and to promote operational efficiency. Kudler’s AIS uses four systems. They are Accounts Payable (AP), Accounts Receivable (AR), Inventory, and Payroll systems. These four systems have potential risks that may arise due to separation of duties conflict, unauthorized access, and human errors. At Kudler, the AP system is designed as an automated system. The potential risks to the system are the accuracy of the invoices’ approval and the segregation of duties conflict in adding or changing and approving vendors’ details. The sales process at Kudler involves payment by cash and credit. Even though the AR system is designed as an automated system, potential risk occurs when separation of duty conflicts exist in receiving and depositing the cash. The Inventory system at Kudler is also designed as an automated system. The potential risks are unauthorized modification of inventory level, separation...
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...Net 204-102 Artificial Intelligence and Grid Computing This paper is a look into how Artificial Intelligence (AI) can be used in a network environment with grid computing. I will briefly look into how AI works, grid computing and what you get when you put the two together. What is Artificial Intelligence and how does it work Artificial Intellegence is a branch of computer science that atemps to simulate intelligent behavior in computers, that is to say, to get a machine to imitate intelligent human behavior(Merriam-Webster) and with any luck ignore unintelligent human beahviour. AIs have to learn concepts of the things they observer or work with, they then store what they have learned, like any other software, as chunks of data. An AI is usually presented with a goal to achieve they accomplish this by exploiting the relationship between the data they acquired and the goal they are trying to achieve (wiseGEEK). To put it into a simpler concept; AI is broken down into an If, and Then type programing analogy.” If this happens Then do that”, pretty much like Basic Programing. But the If-Thens are attached to something not so simple, complex algorithms that are used to record what all the results of the Ifs and Thens are, so that the data can be accessed by the AI, then when the condition happens again it knows what to do. For a little better explanation of AI algorithms look at Google's cloud-based machine learning tools, they use learning algorithms to analyze data. A Google...
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...Distinguish data from information, discuss the characteristics of useful information, and explain how to determine the value of information. 1) Which of the following statements below shows the contrast between data and information? A) Data is the output of an AIS. B) Information is the primary output of an AIS. C) Data is more useful in decision making than information. D) Data and information are the same. Answer: B Objective: Learning Objective 1 Difficulty: Easy AACSB: Analytic 2) Information is best described as A) raw facts about transactions. B) data that has been organized and processed so that it is meaningful to the user. C) facts that are useful when processed in a timely manner. D) the same thing as data. Answer: B Objective: Learning Objective 1 Difficulty: Easy AACSB: Analytic 3) The value of information can best be determined by A) its usefulness to decision makers. B) its relevance to decision makers. C) the benefits associated with obtaining the information minus the cost of producing it. D) the extent to which it optimizes the value chain. Answer: C Objective: Learning Objective 1 Difficulty: Moderate AACSB: Analytic 4) An accounting information system (AIS) processes ________ to provide users with ________. A) data; information B) data; transactions C) information; data D) data; benefits Answer: A Objective: Learning Objective 1 Difficulty: Easy AACSB: Analytic 5) ________ information reduces uncertainty...
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...construction workers – whose jobs were largely unchanged by the first Industrial Revolution – who are about to find their work changing substantially, if not being entirely taken over by computers. This inevitably leads to fears over what responsibilities we should give to Automated or AI Robots, and these fears are heavily derived from theories of scientific books/movies. The famous artificial computer system HAL 9000, envisioned by author Arthur C. Clarke and brought to life by movie director Stanley Kubrick in “2001: A Space Odyssey,” in which an unforeseen corruption in the interpretation of transmitted commands, causes the system to malfunction and fail, which inevitably causes the unintended consequence of the death of the crew. In developing new concepts and technology engineers integrate different components together, in which they understand how each item works individually and can have theories on how they may be integrated together. Until the concepts are worked out over time through generations of refinement and configuration. The resulting systems have a chance of not being completely understood, and more often than not have a high probability of failing in unpredictable ways. One way of developing AI today is by Neuroevolution, as stated by Arend Hintze: I create virtual environments and evolve digital creatures and their brains to solve increasingly complex tasks. The creatures’ performance is evaluated; those that perform the best are selected to reproduce, making the next...
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...I personally think science is pretty cool in all its forms (so it’s probably a good thing that I’m a biology major). When discussing puberty in “Adolescent Development,” it made me think of a topic that was recently discussed in my Anatomy and Physiology course: androgen insensitivity syndrome (AIS), which is also called testicular feminization. To better understand a concept as a whole, I always like to consider the abnormalities. AIS is when a child is assumed a girl, but upon physical examination shows the presence of testes in the abdomen and a karyotype reveals that she has the XY chromosomes of a male. The testes within the abdomen produce normal male levels of testosterone, but the target cells lack receptors for it. It is a rather...
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...machines that were able to do some kind of intelligent work. According to AI concept it is possible for a machine to think. Actually intelligence has different meanings according to different people so let’s skip this talk and come to the point Strong vs Weak AI. Strong AI: According to think tanks of AI a day will come when computer’s computations and calculations will become so strong that a computer will be able to take decisions just like human brain, so that we will be able to call it as intelligent as human brain. In other words a machine will think in the same way as a human brain does. Weak AI: Weak AI is also intelligence in a way because the technology that we are using today as AI can be referred to as weak AI. Because the level of AI that we attain today can’t be placed at the level of human brain, because the most advance machines today we have can’t actually think like human brains. The case of chess master Garry Kasparov vs IBM's Deep Blue program is a good illustration. Although Kasparov had the advantage of human intuition, Deep Blue had the ability to calculate 200 million probabilities per second. Better approach to adopt: According to me it is impossible for a machine to attain a level of intelligence like human brain. But if we consider that it happens so this will be a destruction of the world. Because human brain is equally as dangerous as it is intelligent, so better approach is weak AI but it should be evolved for the betterment of...
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...Accounting Information Systems, 12e (Romney/Steinbart) Chapter 1 Accounting Information Systems: An Overview 1) Which of the following statements below shows the contrast between data and information? A) Data is the output of an AIS. B) Information is the primary output of an AIS. C) Data is more useful in decision-making than information. D) Data and information are the same. Answer: B Page Ref: 4 Objective: Learning Objective 1 Difficulty : Easy AACSB: Analytic 2) Information is A) basically the same as data. B) raw facts about transactions. C) potentially useful facts when processed in a timely manner. D) data that has been organized and processed so that it's meaningful. Answer: D Page Ref: 4 Objective: Learning Objective 1 Difficulty : Easy AACSB: Analytic 3) The value of information can best be defined as A) how useful it is to decision makers. B) the benefits produced by possessing and using the information minus the cost of producing it. C) how relevant it is. D) the extent to which it maximizes the value chain. Answer: B Page Ref: 4 Objective: Learning Objective 1 Difficulty : Moderate AACSB: Analytic 4) An accounting information system (AIS) processes ________ to provide users with ________. A) data; information B) data; transactions C) information; data D) data; benefits Answer: A Page Ref: 10 Objective: Learning Objective 1 Difficulty : Easy AACSB: Analytic 5) Information that reduces uncertainty...
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...APPRECIATIVE INQUIRY AS AN ORGANIZATIONAL DEVELOPMENT TOOL by Charles F. Martinetz, PhD Appreciative inquiry can get you much better results than seeking out and solving problems. That’s an interesting concept for me—and I image for most of you—because telephone companies are among the best problem solvers in the world. We trouble shoot everything. We concentrate enormous resources on correcting problems that have relatively minor impact on our overall service performance. When used continually and over a long period of time, this approach can lead to a negative culture. If you combine a negative culture with all the challenges we face today, it could be easy to convince ourselves that we have too many problems to overcome and to slip into a paralyzing sense of hopelessness. And yet if we flip the coin, we have so much to be excited about. We are in the most dynamic and the most influential business of our times. We ought to be excited, motivated, and energized. We can be if we turn ourselves around and start looking at our jobs and ourselves differently. If we kill negative selftalk and celebrate our successes. If we dissect what we do right and apply the lessons to what we do wrong, we can solve our problems and re-energize the organization at the same time. In the long run what is likely to be more useful? Demoralizing a successful workforce by concentrating on their failures or helping them over their last few hurdles by building a bridge with their successes? Don’t get...
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... | | |Influenţa corporațiilor multinaţionale asupra mediului | |AI/ licenta | | |internaţional | | | | |Modalitati de internaţionalizare a firmei - studii de caz | |AI/ licenta | | |Societatea mixtă ca formă de internaţionalizare – studiu de | |AI/ licenta | | |caz | | | | |Strategia de externalizare a activităţilor – studiu de caz | |AI/ licenta | | |Strategia implantării în străinătate (Studiu de caz). | |AI/ licenta | | |Târguri și expoziții internaționale – studiu de caz | |AI/ licenta | | |Promovarea pe piețele asiatice | |AI/ licenta | | |Cooperarea internațională în domeniul serviciilor | |AI/ licenta...
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...human being in a moral dilemma, such as a ‘triage’ situation in which a choice must be made as to which of two human lives to save. We will know that machines have achieved moral standing comparable to a human when the replacement of one of these people with an artificial intelligence leaves the character of the dilemma intact. That is, when we might sometimes judge that it is reasonable to preserve the continuing existence of a machine over the life of a human being. This is the ‘Turing Triage Test’. I argue that if personhood is understood as a matter of possessing a set of important cognitive capacities then it seems likely that future AIs will be able to pass this test. However this conclusion serves as a reductio of this account of the nature of persons. I set out an alternative account of the nature of persons, which places the concept of a person at the centre of an interdependent network of moral and affective responses, such as remorse,...
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