Accounting Information System(AIS) - is a structure that a business uses to collect‚ store‚ manage‚ process‚ retrieve and report its financial data so that it can be used by accountants‚ consultants‚ business analysts‚ managers‚ chief financial officers (CFOs)‚ auditors and regulatory and tax agencies. Components of AIS a. People - the system users - professionals who may need to use an organization’s AIS include accountants‚ consultants‚ business analysts‚ managers‚ chief financial officers
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and is therefore a vital part of any accounting system. For example‚ documentation describes the tasks for recording accounting data‚ the procedures that users must perform to operate computer applications‚ the processing steps that AISs follow‚ and the logical and physical flows of accounting data through the system. This chapter explains in greater detail why accountants need to understand documentation and describes some tools for diagramming complex systems. Accountants can use many different
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government. Decisions that impact on the environment will ideally involve a broad range of stakeholders including industry‚ indigenous groups‚ environmental group and community representatives. Gradually environmental decision-making processes are evolving to reflect this broad base of stakeholders and are becoming more collaborative in many countries.[2] Environmental protection is influenced by three interwoven factors: environmental legislation‚ ethics and education. Each of these factors plays
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Chapter 3 – Ethics‚ Fraud‚ and Internal Control Fraud 1. Compare and contrast employee fraud vs. management fraud. a. Employee Fraud a. Nonmanagement employees convert cash or assets to direct employee benefit b. Management Fraud – Performance Fraud a. Does not involve direct theft of assets b. Fraud is perpetrated above which the internal control structure generally relate c. Use financial statements to create an illusion that an entity is healthier than it is d. Misappropriation of
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RICHARD L ALEXANDER “COMMUNITY ERA OF POLICING” OCTOBER 26‚ 2012 MODULE 1 ISSUE PAPER QUESTION 2 Kelling and Moore in their article “The Evolving Strategy of Policing” state that in the 1970’s police agencies entered into a new organizational strategy known as the ‘Community Era. ‘ They contend we are still in this era in 2012. They further describe this era as something “new” and “different.” It is through this strategic era and its employed tactics that police
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information Prioritizing – prioritize factors to consider‚ choose‚ and implement solutions Envisioning – deal with limitations to solution and use information to inform future decisions. 15-4 The problem with the paper based accounting information system is that it is not the most accurate or efficient way of collecting
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2. Describe Amazon’s evolving business strategy? The business strategy at Amazon has changed much since it began some 13 years ago. Beginning as a way to sell books over the internet directly to customers‚ Amazon offered a much larger selection and lower prices. By providing great customer support via telephone and e-mail the customers were able to connect with real people. The creation of “1-click” shopping was Amazon’s own. In 1998 they began selling music and video products. The take home message
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1. Gao su – to tell Guan yu – about Yi tian – one day Wan – finish‚ to complete‚ play Cong lai bu – never Man man – slowly Zhong can – chinese food Xi can – western food Dan shi – but Ming nian – next year Huo zhe – or Da xue – university Yi hou – after Jue ding – decide Ru guo – if Jia ren – family Zhuan ye – major (speciality) He .... yi yang – the same as Jing ji – economic Guan li – management Xian ….. ranhou – first …. Then 2. Wei le - for‚ in order to Na – to take
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Read the case "Emerging Markets: Microsoft’s Evolving China Strategy" from the textbook. Complete questions 1 through 4‚ and complement your analysis with contemporary industry-‚ country-‚ and firm-specific research. 1. From an industry-based view‚ why does Microsoft feel threatened by Linux in China and globally? Microsoft feels threatened by Linux in China and globally because Linux can offer a product that is much cheaper and substitutable to its own. Furthermore‚ it is a major threat to Microsoft
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capital expenditure budget for the cost is about 316500 yuan. With the money‚ we need to upgrade the ergonomic equipment to make the staff more comfortable and work efficiently. Besides that‚ we need to upgrade the hardware‚ software and build network systems. These resources can not only help the staff to work more efficiently and securely but also provide a competitive advantage for the department and the organisation. In order to find suitable‚ affordable‚ secure topology ‚ software and other equipment
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