2,464 research outputs found
Integrity Control in Relational Database Systems - An Overview
This paper gives an overview of research regarding integrity control or integrity constraint handling in relational database management systems. The topic of constraint handling is discussed from two points of view. First, constraint handling is discussed by identifying a number of important research issues, and by treating each issue in detail. Second, a number of projects is described that have resulted in the realization of database management systems supporting integrity constraints; the various projects are compared with respect to a number of system characteristics. Together, both approaches give a broad overview of the state of the art in the field at this moment
Trust Services Principles and Criteria (Incorporating Systrust and WebTrust), Version 10, July 1, 2002; Exposure draft (American Institute of Certified Public Accountants), 2002, July 1
https://egrove.olemiss.edu/aicpa_prof/1507/thumbnail.jp
The development of a methodology for the evaluation of installed CAPM system’s effectiveness and efficiency
The objective of this work was to design, develop and evaluate an audit for a Computer Aided Production Management (CAPM) system. Such systems, despite their costs of purchase and implementation, find wide application in industry but there is still considerable debate as to their contribution to the overall performance of a company. A variety of possible methodologies were explored. However, it was found that most of the existing analytical techniques tended to focus on a comparison of systems with respect to best practice or to require data that a company was unlikely to have. Best practice is not an absolute measure, nor does it take account of different company types and their individual requirements. A flexible methodology, 'the CAPM Audit', designed to establish the effectiveness and efficiency of any installed CAPM system, has been developed. The audit is a development of the Delphi approach and is designed to establish the contribution of the CAPM system to the company's overall competitive position. In its development, a generic model for any CAPM system was devised to facilitate analysis without reference to any particular technology, management mode, or manufacturing control system. The audit developed (in the form of a workbook) consists of four stages: stage one establishes the context; stage two determines the underlying architecture of the system; stage three quantifies the contribution to the company's competitive position; and stage four identifies the causes of any failure of the CAPM system. The design of the audit is such that: it enables a systematic investigation of the effectiveness and efficiency of an installed CAPM system to be completed; it enables the CAPM system's contribution to the company to be identified; and it also enables any inadequacies to be determined
A New Design for Open and Scalable Collaboration of Independent Databases in Digitally Connected Enterprises
“Digitally connected enterprises” refers to e-business, global supply chains, and other new business designs of the Knowledge Economy; all of which require open and scalable information supply chains across independent enterprises. Connecting proprietarily designed and controlled enterprise databases in these information supply chains is a critical success factor for them. Previous connection designs tend to rely on “hard-coded” regimes, which do not respond well to disruptions (including changes and failures), and do not afford these enterprises sufficient flexibility to join simultaneously in multiple supply chain regimes and share information for the benefit of all. The paper develops a new design: It combines matchmaking with global database query, and thereby supports the interoperation of independent databases to form on-demand information supply chains. The design provides flexible (re-)configuration to decrease the impact of disruption, and proactive control to increase collaboration and information sharing. More broadly, the papers results contribute to a new Information System design method for massively extended enterprises, and facilitate new business designs using digital connections at the level of databases
Auditing Symposium XIII: Proceedings of the 1996 Deloitte & Touche/University of Kansas Symposium on Auditing Problems
Meeting the challenge of technological change -- A standard setter\u27s perspective / James M. Sylph, Gregory P. Shields; Technological change -- A glass half empty or a glass half full: Discussion of Meeting the challenge of technological change, and Business and auditing impacts of new technologies / Urton Anderson; Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services / Richard Lea; Model of errors and irregularities as a general framework for risk-based audit planning / Jere R. Francis, Richard A. Grimlund; Discussion of A Model of errors and irregularities as a general framework for risk-based audit planning / Timothy B. Bell; Framing effects and output interference in a concurring partner review context: Theory and exploratory analysis / Karla M. Johnstone, Stanley F. Biggs, Jean C. Bedard; Discussant\u27s comments on Framing effects and output interference in a concurring partner review context: Theory and exploratory analysis / David Plumlee; Implementation and acceptance of expert systems by auditors / Maureen McGowan; Discussion of Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services / Katherine Schipper; CPAS/CCM experiences: Perspectives for AI/ES research in accounting / Miklos A. Vasarhelyi; Discussant comments on The CPAS/CCM experiences: Perspectives for AI/ES research in accounting / Eric Denna; Digital analysis and the reduction of auditor litigation risk / Mark Nigrini; Discussion of Digital analysis and the reduction of auditor litigation risk / James E. Searing; Institute of Internal Auditors: Business and auditing impacts of new technologies / Charles H. Le Grandhttps://egrove.olemiss.edu/dl_proceedings/1012/thumbnail.jp
Space station data system analysis/architecture study. Task 2: Options development, DR-5. Volume 2: Design options
The primary objective of Task 2 is the development of an information base that will support the conduct of trade studies and provide sufficient data to make key design/programmatic decisions. This includes: (1) the establishment of option categories that are most likely to influence Space Station Data System (SSDS) definition; (2) the identification of preferred options in each category; and (3) the characterization of these options with respect to performance attributes, constraints, cost and risk. This volume contains the options development for the design category. This category comprises alternative structures, configurations and techniques that can be used to develop designs that are responsive to the SSDS requirements. The specific areas discussed are software, including data base management and distributed operating systems; system architecture, including fault tolerance and system growth/automation/autonomy and system interfaces; time management; and system security/privacy. Also discussed are space communications and local area networking
A NoSQL-Based Framework for Managing Home Services
Individuals and companies have an increasing need for services by specialized suppliers in their homes or premises. These services can be quite different and can require different amounts of resources. Service suppliers have to specify the activities to be performed, plan those activities, allocate resources, follow up after their completion and must be able to react to any unexpected situation. Various proposals were formulated to model and implement these functions; however, there is no unified approach that can improve the efficiency of software solutions to enable economy of scale. In this paper, we propose a framework that a service supplier can use to manage geo-localized activities. The proposed framework is based on a NoSQL data model and implemented using the MongoDB system. We also discuss the advantages and drawbacks of a NoSQL approach
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