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
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Management’s New Realities Knowledge Is All New Demographics The Future of the Corporation and the Way Ahead Management’s New Paradigm Business Performance The Theory of the Business The Purpose and Objectives of a Business Making the Future Today Strategic Planning: The Entrepreneurial Skill Performance in Service Institutions Managing Service Institutions in the Society of Organizations vii xxiii 1 18 26 35 37 45 51 65 83 85 97 113 122 129 131 iv Contents 13 14 15 16 Part IV 17 18
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Lauren Vicker, Ron Hein - "The Fast Forward MBA in Business Communication" Page i The Fast Forward MBA in Business Communication Page ii THE FAST FORWARD MBA SERIES The Fast Forward MBA Series provides time-pressed business professionals and students with concise, onestop information to help them solve business problems and make smart, informed business decisions. All of the volumes, written by industry leaders, contain "tough ideas made easy." The published books in this series are:
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Purchase Decision at Benton Manufacturing Company, Inc. CASE STUDY III-4 The Kuali Financial System: An Open-Source Project CASE STUDY III-5 NIBCO’s “Big Bang”: An SAP Implementation CASE STUDY III-6 BAT Taiwan: Implementing SAP for a Strategic Transition CASE STUDY III-7 A Troubled Project at Modern Materials, Inc. CASE STUDY III-8 Purchasing and Implementing a Student Management System at Jefferson County School System CASE STUDY IV-1
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M02_TURB3315_05_SE_C02.QXD 9/4/07 7:54 PM Page 42 2 E-MARKETPLACES: STRUCTURES, MECHANISMS, ECONOMICS, AND IMPACTS Learning Objectives Upon completion of this chapter, you will be able to: 1. Define e-marketplaces and list their components. 2. List the major types of e-marketplaces and describe their features. 3. Describe the various types of EC intermediaries and their roles. 4. Describe electronic catalogs, shopping carts, and search engines. 5. Describe the major types of auctions
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3 CHAPTER CHAPTER OUTLINE ■ ■ ■ E-Business SE C T ION 3 .1 Bu si n e s s a n d th e I n t er net SECTI O N 3. 2 E- Busi ness D i s r u p t i v e Te c h n o l o g y Evolution of the Internet Accessing Internet Information Providing Internet Information ■ ■ ■ E-Business Basics E-Business Models Organizational Strategies for E-Business Measuring E-Business Success E-Business Benefits and Challenges N e w Tr e n d s i n E - B u s i n e s s : E-Government and M-Commerce ■ ■ ■
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3 CHAPTER CHAPTER OUTLINE ■ ■ ■ E-Business SE C T ION 3 .1 Bu si n e s s a n d th e I n t er net SECTI O N 3. 2 E- Busi ness D i s r u p t i v e Te c h n o l o g y Evolution of the Internet Accessing Internet Information Providing Internet Information ■ ■ ■ E-Business Basics E-Business Models Organizational Strategies for E-Business Measuring E-Business Success E-Business Benefits and Challenges N e w Tr e n d s i n E - B u s i n e s s : E-Government and M-Commerce ■ ■ ■
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C H A P T E R 2 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING LEARNING OBJECTIVES After studying this chapter, you should be able to: •1 •2 •3 •4 Describe the usefulness of a conceptual framework. Describe efforts to construct a conceptual framework. Understand the objective of financial reporting. Identify the qualitative characteristics of accounting information. Define the basic elements of financial statements. •6 •7 Describe the basic assumptions of accounting. Explain the
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THE PLAYER Good game design is player-centric. That means that above all else, the player and her desires are truly considered. Rather than demanding that she do something via the rules, the gameplay itself should inherently motivate the player in the direction the designer wants her to go. Telling players they must travel around the board or advance to the next level is one thing. If they don’t have a reason and a desire to do it, then it becomes torture. In creating a game, designers take
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MORGAN NORTH STANLEY RESEARCH AMERICA Morgan Stanley & Co. LLC Adam S. Parker, Ph.D Adam.Parker@morganstanley.com +1 212 761 1755 Brian T. Hayes, Ph.D Brian.T.Hayes@morganstanley.com Antonio Ortega Antonio.Ortega@morganstanley.com November 26, 2012 Adam J. Gould, CFA Adam.Gould@morganstanley.com US Equity Strategy The 2013 Playbook We are launching our 2013 US equity outlook today. We have been cautious on US equities for much of the last two years. Our concerns
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