ATTac-2000: An Adaptive Autonomous Bidding Agent

The First Trading Agent Competition (TAC) was held from June 22nd to July 8th, 2000. TAC was designed to create a benchmark problem in the complex domain of e-marketplaces and to motivate researchers to apply unique approaches to a common task. This article describes ATTac-2000, the first-place finisher in TAC. ATTac-2000 uses a principled bidding strategy that includes several elements of adaptivity. In addition to the success at the competition, isolated empirical results are presented indicating the robustness and effectiveness of ATTac-2000's adaptive strategy

Language-universal constraints on the segmentation of English

Two word-spotting experiments are reported that examine whether the Possible-Word Constraint (PWC) [1] is a language-specific or language-universal strategy for the segmentation of continuous speech. The PWC disfavours parses which leave an impossible residue between the end of a candidate word and a known boundary. The experiments examined cases where the residue was either a CV syllable with a lax vowel, or a CVC syllable with a schwa. Although neither syllable context is a possible word in English, word-spotting in both contexts was easier than with a context consisting of a single consonant. The PWC appears to be language-universal rather than language-specific

Computer Forensics for Accountants

Digital attacks on organizations are becoming more common and more sophisticated. Firms are interested in providing data security and having an effective means to respond to attacks. Accountants possess important investigative and analytical skills that serve to uncover fraud in forensic investigations. Some accounting students take courses in forensic accounting but few colleges offer a course in computer forensics for accountants. Educators wishing to develop such a course may find developing the curriculum daunting. A major element of such a course is the use of forensic software. This paper argues the importance of computer forensics to accounting students and offers a set of exercises to provide an introduction to obtaining and analyzing data with forensics software that are available free online. In most cases, figures of important steps are provided. Educators will benefit when developing the course learning goals and curriculum. Keywords: Computer forensics; forensic accounting; accounting educatio

Graduate Accounting Students\u27 Perception of IT Forensics: A Multi-Dimensional Analysis

Forensics and information technology (IT) have become increasingly important to accountants and auditors. Undergraduate accounting students are introduced to general IT topics but discussion of forensic knowledge is limited. A few schools have introduced an undergraduate major in forensic accounting. Some graduate schools offer accounting students an emphasis in forensic or fraud accounting that includes instruction in forensics and information technology. When students do not view the IT topics as being equally important to their careers as traditional accounting topics, these attitudes may reduce the quality of the course. In an effort to assess student attitudes, a survey of 46 graduate accounting students was conducted to measure two dimensions − knowledge and skills and interest and enjoyment − along nine common topics found in a forensics IT course. The association of the two dimensions was then measured. Also, the relationship between IT attitudes and the nine topics was measured along both dimensions. Fifteen hypotheses are presented and tested. Results are discussed to posit what instructors can do in order to increase the quality of the class and the positive perception of IT for accounting students. Keywords: Forensics, Accounting education, Information technology forensics, IT auditing

Metaphors of Mind in Fiction and Psychology

Curiosity about the human mind—what it is and how it functions—began long before modern psychology. But because the mind and its processes are so elusive, they could be described only by means of metaphor. Michael Kearns, in this prize-winning study, examines the development of metaphors of the mind in psychological writings from Hobbes through William James and in fiction from Defoe through Henry James. Throughout the eighteenth century and even into the early nineteenth, metaphors of the mind as a relatively simple entity, either mechanical or biological, dominated both those engaged in psychological theorizing and novelists ranging from Richardson and Smollett through Dickens and the Brontes. In the nineteenth century, such psychologists as Herbert Spencer and Alexander Bain conceived of the mind as a complex organism quite different from that embodied in earlier thinking, but their figurative language did not keep pace. The result was a tension between theoretical expression and actual discussion of mental phenomena. Michael S. Kearns is assistant professor of English at Ohio Wesleyan University. Winner of the first annual Midwest Modern Language Association Book Awardhttps://uknowledge.uky.edu/upk_english_language_and_literature_british_isles/1038/thumbnail.jp

Top Management Support of SISP: Creating Competitive Advantage with Information Technology

Top management’s support for the IS function impacts the success of SISP and is especially vital to information intensive firms. Use of information technology in the electric utility industry is noteworthy because of the transitioning of the electric utility industry into a deregulated, more competitive environment. A strong relationship is hypothesized between top management support for SISP and the strategic use of IS. The relationship is expected to be stronger among electrics. A survey of CIOs and other members of top management from 161 companies, including 21 responses from electric utilities, reveals that top management’s support of SISP does influence the use of IS for competitive advantage and supports study hypotheses

Graduate Accounting Students\u27 Perception of IT Forensics: A Multi-Dimensional Analysis

Forensics and information technology (IT) have become increasingly important to accountants and auditors. Undergraduate accounting students are introduced to general IT topics but discussion of forensic knowledge is limited. A few schools have introduced an undergraduate major in forensic accounting. Some graduate schools offer accounting students an emphasis in forensic or fraud accounting that includes instruction in forensics and information technology. When students do not view the IT topics as being equally important to their careers as traditional accounting topics, these attitudes may reduce the quality of the course. In an effort to assess student attitudes, a survey of 46 graduate accounting students was conducted to measure two dimensions − knowledge and skills and interest and enjoyment − along nine common topics found in a forensics IT course. The association of the two dimensions was then measured. Also, the relationship between IT attitudes and the nine topics was measured along both dimensions. Fifteen hypotheses are presented and tested. Results are discussed to posit what instructors can do in order to increase the quality of the class and the positive perception of IT for accounting students