Các doanh nhân có thể học hỏi điều gì từ kinh nghiệm của hai người đàn ông đang nắm giữ những chức vụ cao nhất nước Mỹ ?
Trong cuộc bầu cử mà việc tạo công ăn việc làm là một trong những vấn đề lớn nhất thì chúng ta sẽ thấy được rất ít tố chất doanh nhân từ kiến thức nền tảng của người đàn ông 44 tuổi đang giữ chức tổng thống này. Hầu hết các tổng thống trước đây của Mỹ đều đã từng có thời làm công chức.
Đâu là gia đình lý tưởng cho sự nuôi dưỡng và dạy dỗ trẻ tốt? Các nhà khoa học cho ta những câu trả lời khác nhau với câu hỏi này. Vấn đề này là một trong những chủ đề gây tranh cãi và được nghiên cứu rộng rãi bởi các nhà tâm lý, gia đình và sức khỏe tinh thần ngày nay. Chúng tôi sẽ trình bày những quan điểm tương quan về một câu hỏi cơ bản:nhau đáng kể (Lytton & Romney, l991). Các nghiên cứu được trích dẫn bởi những người ủng hộ sự cần thiết vai...
New Zealand’s net national saving (gross national saving minus consumption of ﬁ xed capital) as
a percentage of GDP currently lies below that of Australia, the United Kingdom, and Denmark, as
well as falling well short of the OECD mean. Up until the global ﬁ nancial crisis, this was caused
by private (household and business) saving, which has been negative since 2003.
We present a web tool that allows users to explore news stories concerning the 2012 US Presidential Elections via an interactive interface. The tool is based on concepts of “narrative analysis”, where the key actors of a narration are identiﬁed, along with their relations, in what are sometimes called “semantic triplets” (one example of a triplet of this kind is “Romney Criticised Obama”).
Chapter 1This chapter explain what an accounting information system (AIS) is and describe the basic functions it performs, discuss why studying the design and management of an AIS is important, explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business, describe and contrast the basic strategies and strategic positions that a business can adopt.
Chapter 2 - Overview of transaction processing and ERP systems. After studying this chapter, you should be able to: Describe the four parts of the data processing cycle and the major activities in each. Describe documents and procedures used to collect and process transaction data. Describe the ways information is stored in computer-based information systems. Discuss the types of information that an AIS can provide. Discuss how organizations use enterprise resource planning (ERP) systems to process transactions and provide information.
Chapter 3 - Systems documentation techniques. After studying this chapter, you should be able to: Prepare and use data flow diagrams to understand, evaluate, and document information systems; prepare and use flowcharts to understand, evaluate, and document information systems; prepare and use business process diagrams to understand, evaluate, and document information systems.
Chapter 4 - Relational databases. This chapter explain the importance and advantages of databases, as well as the difference between database systems and file-based legacy systems; explain the difference between logical and physical views of a database; explain fundamental concepts of database systems such as DBMS, schemas, the data dictionary, and DBMS languages;...
Chapter 5 - Computer fraud. In this chapter, students will be able to understand: Explain the threats faced by modern information systems; define fraud and describe the process one follows to perpetuate a fraud; discuss who perpetrates fraud and why it occurs, including the pressures, opportunities, and rationalizations that are present in most frauds;...
Chapter 6: Computer fraud and abuse techniques. After you have mastered the material in this chapter, you will be able to: Compare and contrast computer attack and abuse tactics, explain how social engineering techniques are used to gain physical or logical access to computer resources, describe the different types of malware used to harm computers.
Chapter 7 - Control and AIS. When you finish this chapter, you should be able: Explain basic control concepts and explain why computer control and security are important; compare and contrast the COBIT, COSO, and ERM control frameworks; describe the major elements in the internal environment of a company; describe the four types of control objectives that companies need to set.
Chapter 8: Information systems controls for system reliability - Part 1: Information security. This chapter explain how information security affects information systems reliability; describe how a combination of preventive, detective, and corrective controls can be employed to provide reasonable assurance about information security.
Chapter 9 - Information systems controls for system reliability— Part 2: Confidentiality and privacy. After studying this chapter, you should be able to: Identify and explain controls designed to protect the confidentiality of sensitive corporate information; identify and explain controls designed to protect the privacy of personal information collected from customers, employees, suppliers, or business partners; explain how the two basic types of encryption systems work.
Chapter 10 - Information systems controls for system reliability - Part 3: Processing integrity and availability. After studying this chapter, you should be able to: Identify and explain controls designed to ensure processing integrity; identify and explain controls designed to ensure systems availability.
Chapter 11 - Auditing computer-based information systems. In this chapter, you will learn to: Describe the scope and objectives of audit work, and identify the major steps in the audit process; identify the six objectives of an information system audit, and describe how the risk-based audit approach can be used to accomplish these objectives; describe the different tools and techniques auditors use to test software programs and program logic.
Chapter 12 - The revenue cycle: sales to cash collections. After studying this chapter, you should be able to: Describe the basic business activities and related information processing operations performed in the revenue cycle; discuss the key decisions that need to be made in the revenue cycle, and identify the information needed to make those decisions; identify major threats in the revenue cycle, and evaluate the adequacy of various control procedures for dealing with those threats.
Chapter 13 - The expenditure cycle: purchasing to cash disbursements. This chapter explain the basic business activities and related information processing operations performed in the expenditure cycle. Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions. Identify major threats in the expenditure cycle, and evaluate the adequacy of various control procedures for dealing with those threats.
Chapter 14 - The production cycle. After studying this chapter, you should be able to: Describe the major business activities and related information processing operations performed in the production cycle; identify major threats in the production cycle and evaluate the adequacy of various control procedures for dealing with those threats; explain how a company’s cost accounting system can help it achieve its manufacturing goals.
Chapter 15 - The human resources management and payroll cycle. This chapter describe the major business activities and related information processing operations performed in the human resources management (HRM)/payroll cycle; discuss the key decisions to be made in the HRM/payroll cycle and identify the information needed to make those decisions; identify the major threats in the HRM/payroll cycle and evaluate the adequacy of various internal control procedures for dealing with them.
Chapter 16 - General ledger and reporting system. This chapter describe the information processing operations required to update the general ledger and to produce reports for internal and external users; identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them; understand the implications of new IT developments, such as XBRL, and changes in external reporting requirements, such as IFRS, for the design and operation of the general ledger and reporting system.