A Case Study For Accounting Information Systems A Business Continuity Plan For Protecting Critical Financial Information In The NYC Financial Services Industry

This case study outlines a project launched by the Wall Street West organization, a data redundancy system in Northeastern Pennsylvania which provides backdrop for financial institutions located in New York City. The purpose of this study is threefold. First, the history on the importance of business continuity plans in a post 9/11 world is explored. Second, the Federal Reserve Board, the Office of the Comptroller of the Currency, and the Securities and Exchange Commission recommendations regarding Disaster Recover, in addition to the requirements of The Sarbanes-Oxley Act, are reviewed. Lastly, an overview of Wall Street Wests effort is provided, looking at some of the strategic advantages to locate in Northeastern Pennsylvania and demonstrating the important resources provided by Wall Street West to protect the nations national security. Conclusions and case use recommendations are presented as this case is ideally suited for use in an Accounting Information Systems course at either the undergraduate or graduate level creating an awareness of the importance of business continuity planning

An Investigation Into Computerized Estimating Software Used In Accounting For Cost Estimates By Residential Builders

The purpose of this study was to investigate the utilization of information technology in the estimating functions, related to the scale of operations, by Pennsylvania’s home building contractors.  Firm size was examined as to its impact on three issues in construction cost estimating practices; type of estimating technology, whether or not the primary estimating function was computerized, and if computerized, the primary program used for the estimating functions by home builders.  Significant differences existed among firm sizes in the information technology used for estimating costs.  Secondly, significant differences existed among firm sizes as to the use of a computerized estimating system verses a manual estimating system.  Larger firms utilized more advanced technology.  However, the results revealed that there are not significant differences among firm sizes in the primary program used for estimating when a firm has a computerized estimating procedure.  Small firms that are computerized in many cases are taking advantage of the same software used by larger firms

Fixed Asset Accounting Software Evaluation: A Structured Methodology For The Mid-Market Firm

Packaged software evaluation represents a major decision for business.  It involves a number of quantitative as well as qualitative attributes in choosing among system alternatives.  This paper illustrates an evaluation methodology for accounting software selection, specifically a fixed asset system.  The methodology incorporates three stages:  1) software screening; 2) detail package evaluation; and, 3) confirmation and design (also known as a test drive).  Initially, developing a short list through screening of accounting software determines whether an appropriate package exists and narrows the field of available fixed asset products for detailed consideration.  The second stage determines which of the remaining fixed asset systems (the finalists) best meets the needs of the organization, from both functional and technical perspectives. The final stage, or phase, compares user requirements with the features of the selected fixed asset software by determining how these requirements will be satisfied by specific applications built using the fixed asset software.  The methodology also controls for the possibility that no fixed asset software product is suitable and that such a system must be constructed on a custom basis. No other reported evaluation and selection approach offers this device.  A case example demonstrating the applicability of the suggested methodology is given for a mid-sized hospital organization representing the largest market segment for accounting software

Robust multi-year climate impacts of volcanic eruptions in decadal prediction systems

Major tropical volcanic eruptions have a large impact on climate, but there have only been three major eruptions during the recent relatively well-observed period. Models are therefore an important tool to understand and predict the impacts of an eruption. This study uses five state-of-the-art decadal prediction systems that have been initialized with the observed state before volcanic aerosols are introduced. The impact of the volcanic aerosols is found by subtracting the results of a reference experiment where the volcanic aerosols are omitted. We look for the robust impact across models and volcanoes by combining all the experiments, which helps reveal a signal even if it is weak in the models. The models used in this study simulate realistic levels of warming in the stratosphere, but zonal winds are weaker than the observations. As a consequence, models can produce a pattern similar to the North Atlantic Oscillation in the first winter following the eruption, but the response and impact on surface temperatures is weaker than in observations. Reproducing the pattern, but not the amplitude, may be related to a known model error. There are also impacts in the Pacific and Atlantic Oceans. This work contributes towards improving the interpretation of decadal predictions in the case of a future large tropical volcanic eruption

“True fan = watch match”? In Search of the ‘Authentic’ Soccer Fan.

Academics have created typologies to divide association football (soccer) fans into categories based upon the assumed ‘authenticity’ of their fandom practices. One of the main requirements of ‘authentic’ fandom has been assumed to be match attendance. The goal of this paper was to critically assess this assumption through considering how fans themselves talk about the significance of match attendance as evidence of ‘authentic’ fandom. In light of the fact that the voices of English non-league fans on the ‘authenticity’ debate have so far been overshadowed by the overbearing focus of much previous research on the upper echelons of English soccer, an e-survey was conducted with 151 members of an online community of fans of English Northern League (NL) clubs (a semi-professional / amateur league based in North East England). Findings revealed that opinion was divided on the constituents of ‘authentic’ fandom and match attendance was not deemed to be the core evidence of support for a club by 42% of the sample. Elias (1978) suggested that dichotomous thinking hinders sociological understanding and it is concluded that fan typologies are not sufficient for assessing the ‘authenticity’ of fan activities

Unknowable bodies, unthinkable sexualities: lesbian and transgender legal invisibility in the Toronto women's bathhouse raid

Although litigation involving sexual orientation and gender identity discrimination claims has generated considerable public attention in recent years, lesbian and transgender bodies and sexualities still remain largely invisible in Anglo-American courts. While such invisibility is generally attributed to social norms that fail to recognize lesbian and transgender experiences, the capacity to 'not see' or 'not know' queer bodies and sexualities also involves wilful acts of ignorance. Drawing from R. v Hornick (2002) a Canadian case involving the police raid of a women's bathhouse, this article explores how lesbian and transgender bodies and sexualities are actively rendered invisible via legal knowledge practices, norms and rationalities. It argues that limited knowledge and limited thinking not only regulate the borders of visibility and belonging, but play an active part in shaping identities, governing conduct and producing subjectivity

A new era of wide-field submillimetre imaging: on-sky performance of SCUBA-2

SCUBA-2 is the largest submillimetre wide-field bolometric camera ever built. This 43 square arc-minute field-of-view instrument operates at two wavelengths (850 and 450 microns) and has been installed on the James Clerk Maxwell Telescope on Mauna Kea, Hawaii. SCUBA-2 has been successfully commissioned and operational for general science since October 2011. This paper presents an overview of the on-sky performance of the instrument during and since commissioning in mid-2011. The on-sky noise characteristics and NEPs of the 450 and 850 micron arrays, with average yields of approximately 3400 bolometers at each wavelength, will be shown. The observing modes of the instrument and the on-sky calibration techniques are described. The culmination of these efforts has resulted in a scientifically powerful mapping camera with sensitivities that allow a square degree of sky to be mapped to 10 mJy/beam rms at 850 micron in 2 hours and 60 mJy/beam rms at 450 micron in 5 hours in the best weather.Comment: 18 pages, 15 figures.SPIE Conference series 8452, Millimetre, Submillimetre and Far-infrared Detectors and Instrumentation for Astronomy VI 201

Computational simulation of Haidinger's brushes

Haidinger's brushes (HB) are entoptic phenomena resulting from differential absorption of linear polarized light by the human macula. Computational models have assisted in understanding the behavior of these subjective phenomena but have been limited in their application. This study presents a revised computational model that incorporates known determinants of the form and behavior of HB. The model generates both static and animated simulations of HB that can be quantified by their density, contrast, and radial/circumferential extent. Measured physiological parameters are used to demonstrate the dependency of HB on macular pigment (MP) density, MP distribution, and ocular retardation. Physiological variations in these parameters explain the reported variations in the perception of HB

Transplantation of Human Embryonic Stem Cell-Derived Retinal Pigment Epithelial Cells in Macular Degeneration

PURPOSE: Transplantation of human embryonic stem cell (hESC)-derived retinal pigment epithelial (RPE) cells offers the potential for benefit in macular degeneration. Previous trials have reported improved visual acuity (VA), but lacked detailed analysis of retinal structure and function in the treated area. DESIGN: Phase 1/2 open-label dose-escalation trial to evaluate safety and potential efficacy (clinicaltrials.gov identifier, NCT01469832). PARTICIPANTS: Twelve participants with advanced Stargardt disease (STGD1), the most common cause of macular degeneration in children and young adults. METHODS: Subretinal transplantation of up to 200 000 hESC-derived RPE cells with systemic immunosuppressive therapy for 13 weeks. MAIN OUTCOME MEASURES: The primary end points were the safety and tolerability of hESC-derived RPE cell administration. We also investigated evidence of the survival of transplanted cells and measured retinal structure and function using microperimetry and spectral-domain OCT. RESULTS: Focal areas of subretinal hyperpigmentation developed in all participants in a dose-dependent manner in the recipient retina and persisted after withdrawal of systemic immunosuppression. We found no evidence of uncontrolled proliferation or inflammatory responses. Borderline improvements in best-corrected VA in 4 participants either were unsustained or were matched by a similar improvement in the untreated contralateral eye. Microperimetry demonstrated no evidence of benefit at 12 months in the 12 participants. In one instance at the highest dose, localized retinal thinning and reduced sensitivity in the area of hyperpigmentation suggested the potential for harm. Participant-reported quality of life using the 25-item National Eye Institute Visual Function Questionnaire indicated no significant change. CONCLUSIONS: Subretinal hyperpigmentation is consistent with the survival of viable transplanted hESC-derived RPE cells, but may reflect released pigment in their absence. The findings demonstrate the value of detailed analysis of spatial correlation of retinal structure and function in determining with appropriate sensitivity the impact of cell transplantation and suggest that intervention in early stage of disease should be approached with caution. Given the slow rate of progressive degeneration at this advanced stage of disease, any protection against further deterioration may be evident only after a more extended period of observation