71 research outputs found
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The Effects of Computer Location on End-user Satisfaction
The question of the location of computers, i.e. whether to have a centralised or decentralised processing system, is of particular concern to managers. A study carried out to measure the impact of computer location on user satisfaction shows that overall satisfaction with computer systems is greatly affected by user expectations, the number of systems and minicomputers. Microcomputers and central processing have a lesser effect on overall satisfaction. This means that additional variables do not contribute significantly to the overall satisfaction of the computer system. The implications of the study are discussed
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Data encryption features for computer hardware and software profitability: I/O ports, expansion slots, algorithms, cyphers and security
The use of encryption to protect sensitive data has existed in one form or another throughout history. Today, the massive amounts of data transmitted regularly make it more important than ever to ensure the integrity of important information during transmission by means of data encryption. The selection of appropriate features for inclusion in data encryption products can be very frustrating for both hardware and software manufacturers, as well as for end-users. This study describes an interactive microcomputer-based feature selection system. The feature price contribution margin measures to what degree a specific feature meets end-user needs. It compares the outcome of integrating and bundling a feature into a product with marketing this feature as a separate “add-on” product line
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Backup and recovery in accounting information systems
This paper examines the necessity of backup and recovery techniques in accounting information systems. The first point is that both large and small-scale systems need to implement these techniques to some degree. The different types of failures are software, hardware, and environmental. Ancestral files can be used for backup and recovery. Offsite storage facilities are necessary. There are various ways of carrying out database recovery, which must include security controls
Uncooking the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry: crisis challenges and counterparty surveillance of collateralised debt obligations
This paper studies the sub-prime mortgages, credit default swaps (CDS) and collateralised synthetic obligations (CSOs) cooking the books of the financial services industries at a global level. The paper uses the case of the Bank of Barclays to develop a methodology of uncooking the books from material misstatements of the financial industry. This research is about the current sub-prime markets crisis and shows how sub-prime mortgages, CDS and CSOs overstated the revenues of the financial services industries leading to the stock markets meltdown of October 2008. The paper attempts to develop regression models and software that detect fraud involved in the mortgages crisis and a method for fraud 'finger print' definition. This paper provides the readers with fundamental information about firms and auditors' misconduct. While this study researches primarily in the area of international economics and accounting, it also deals with computer information systems automation and specifically forensic accounting, expert witness testimony and computer litigation support
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Accelerator boards, memory, power, coprocessor, and price in an automated audit trail and networked matching algorithm of needs
Matching the user's needs to the available supply of Accelerator Boards can be methodically time-consuming and difficult. If it is not done it may be short of satisfactory. This paper presents a method of matching user needs with the available variety of Accelerator Boards (AS). It describes a method of developing and using a Product Evaluation and Selection System (PESS). PESS ranks AS products according to how well they match user's needs
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Accounting and billing software and user reactions: An interactive diagnostic audit trail
The selection of an accounting and billing software (ABS) system is a complicated process. The overall satisfaction derived from a system depends on many variables. This study analyzes the influence of ABS (predictor) variables on overall satisfaction. It confirms our hypotheses that ease of operation, computer reliability, and ease of programming are the major determinants of overall computer user satisfaction. These factors were used in the design of an ABS diagnostic system based on audit trails (DSAT)
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End-user satisfaction of data base management systems: An empirical assessment of mainframe, mini and micro computer-based systems using an interactive model
Automated portfolio trading systems forensic forecast audit
Algorithmic trading systems strategies frequently deal with forecasting the profitability of the trade using regression analysis. Yet many of the elementary accounting textbook authors confuse very basic issues related to regression analysis. Forensic accounting tests such confusions in the courts and tries to clarify this as expert witnesses try to estimate the damages using a ‘but-if’ regression analysis. This paper takes some of these lessons and tries to evaluate them to see whether they apply to automated international portfolio trading systems strategies
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Terminal emulation controllers, duplex, communication protocols, multisession networks, up/down-load, copy protection, baud-rate, and windows compatibility: profit measures and product features
This study finds that the most profitable short-term, add-on Terminal Emulator (TE) products are Data-Stream-To-Disk, Multi-Session, and Net-Work Printer capabilities. In the longer term, as fixed costs become avoidable, the same products remain the most profitable, only their rank changes. In the long term Multi-Session is the first, Net-Work Printer is second, and Data-Stream-To-Disk is the last. The selection of appropriate features for TE products can be very difficult for both manufacturers, as well as for end-users. This study describes an interactive microcomputer based Feature Selection System (FSS). The Feature Price Contribution Margin (FPCM) measures to what degree a specific feature meets end-user needs, and measures how profitable they are for the developer and the manufacturer FSS produces a segmented income statement of possible future product lines. It also compares the outcome of integrating and bundling a feature into a product, versus marketing this feature as a separate “add-on” product line to a TE. In such context, it could also be used for litigation support to quantify the damages that result from the absence of a feature to either the vendor or the end-user
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Manufacturing resource planning systems (MRP) case study: Feature selection system (FSS) for microcomputer users and manufacturers
The selection of appropriate features for inclusion in microcomputer systems can be very frustrating for both hardware and software manufacturers, as well as for end-users. This study describes an interactive microcomputer based feature selection system (FSS). The feature price contribution margin (FPCM) measures to what degree a specific feature meets end-user needs. FSS produces a segmented income statement of possible future products lines. It also compares the outcome of integrating and bundling a feature into a product vs marketing this feature as a separated “add-on” product line
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