Management Information Systems Commons^™

Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy

Faculty Publications

Research on human expertise in auditing contexts is an important area of study. Our objective in this paper is to present an approach to conducting research on human expertise. We begin with some issues of terminology and then propose a strategy for inquiry into the phenomena of expertise. Finally, we attempt to illustrate this strategy with three examples of recently completed work. The examples include: two from the auditing literature that involve the analysis of internal control and a medical diagnosis case which illustrates the "garden path" problem that is of concern in any decision making context, including auditing.

Auditing, Artificial Intelligence And Expert Systems, Andrew D. Bailey, Rayman D. Meservy, Gordon L. Duke, Paul E. Johnson, William Thompson

Faculty Publications

This paper will provide the reader with an introduction to the field of financial auditing and the applicability of Decision Support Systems (DSS), Artificial Intelligence (AI), and Expert Systems (ES) to that field of endeavor. The paper will also discuss a continuing research project concerning the application of DSS/AI/ES techniques to the evaluation of internal accounting controls. The reader will find that the evaluation of internal accounting controls is a critical step in every financial audit and that it is an area in which the auditor exhibits substantial expertise. It is thus an area of work particularly suited to the …

Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson

Faculty Publications

This study investigated the strategies by which experienced auditors evaluate systems of internal accounting controls. The research method included: (1) observations, using concurrent protocols, of a small sample of practicing auditors performing the internal control evaluation task; (2) extensive interviews with one of the practicing auditors; (3) formalization of auditor processes as a computational model; and (4) validation of the model. The simulation model was Im· plemented as an expert system and tuned to one auditor. The model output consists of a trace of the model processing including: (1) rec• ommendatlons for specific controls to be compliance tested; and (2) …

Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh

Faculty Publications

This paper describes the design of a knowledge-based system to assist auditors in the evaluatation of internal accounting controls and focusses on the logic-based language AL that has been developed as a knowledge representation formalism. Interesting features of AL include a declarative approach to modeling accounting systems and the means to explicitly describe authority structures typically used to enforce internal controls.

An Integrated Credit Information System In Egypt, Mohamed Nasser Almahallawi

Archived Theses and Dissertations

No abstract provided.

File Control: The Heart Of Business Computer Management, William G. O'Brien

Hospitality Review

In his study - File Control: The Heart Of Business Computer Management - William G. O'Brien, Assistant Professor, The School of Hospitality Management at Florida International University, initially informs you: “Even though computers are an everyday part of the hospitality industry, many managers lack the knowledge and experience to control and protect the files in these systems. The author offers guidelines which can minimize or prevent damage to the business as a whole.”

Our author initially opens this study with some anecdotal instances illustrating the failure of hospitality managers to exercise due caution with regard to computer supported information systems …

Organization Of The Civil Service For Social And Economic Development, Fantaye Awash Beyane

Archived Theses and Dissertations

No abstract provided.

Manufacturing Performance--Pulling The Right Levers., Larry Ritzman, Barry King, Lee Krajewski

Barry E. King

Information Processing In Social Services: A Review Of Project Iniss, Roger A. Lohmann

Faculty & Staff Scholarship

Project INISS is a research project seeking to establish the information processing practices of social workers in Great Britain. This article summarizes its most important findings for U.S. social workers and social administrators. Originally published in 1983, this article offers a snapshot of information practices in human services organizations a decade before the widespread adoption of the internet and just prior to the early beginnings of ubiquitous – nearly universal – use of computers for record keeping and information processing by social workers.

A Mathematical Contraction And Automated Analysis Of Internal Controls, Andrew D. Bailey Jr, Gordon Leon Duke, James Gerlach, Chen-En Ko, Rayman D. Meservy, Andrew B. Whinton

Faculty Publications

This paper presents a precedent oriented computer assisted method of designing, analyzing and evaluating systems of internal controls. The ..!..nternal Control _!iodel, TICOM III, is fundamentally a design and analysis tool useful in the context of Automated Office Information Systems (AOIS's). Traditional analysis and evaluation tools, such as flowcharting, written narratives and questionnaires, are inefficient, if not insufficient, to support the design and control analysis of these new systems. The advantages of TICOM III over traditional methods such as narrative description, questionnaires and flowcharts are: (1) the evaluation can be more rigorous and exhaustive because of the speed, accuracy and …

An Examination Of The Psychometric Properties Of Some Commonly Researched Individual Differences, Job, And Organizational Variables In Two Cultures, Harry J. Martin, Uma Sekaran

Management And Labor Relations

This study examines the transferability and applicability of selected measures of individual differences, job, and organizational climate factors across two cultures. Questionnaires were administered to a sample of 267 white-collar bank employees in the U.S. and 307 bank employees in India. The individual difference dimensions examined were four manifest needs, sense of competence, and locus of control. The job factors included variety, autonomy, identity, and feedback. The organizational climate factors related to communication, stress, participation in decision making, and self-esteem from the workplace. The data were analyzed for internal consistency, dimensionality, and criterion-related validity. The results showed that the job …

2-Thiabicyclo[3.2.0]Hepta-3,6-Dienes. 1. Aluminum Chloride Catalyzed Thermal [2 + 2] Cycloaddition Of 2-Butynedinitrile With Alkyl-Substituted Thiophenes, Richard H. Hall, Herman J. Den Hertog, David N. Reinhoudt

Business and Information Technology Faculty Research & Creative Works

Tetra- and Trialkylthiophenes 4–6 React with 2-Butynedinitrile in the Presence of 1 Equiv of Aluminum Chloride in Dichloromethane at 0 °C Via [2 + 2] Cycloaddition to 2-3.2.0] hepta-3,6-Diene-6,7-Dicarbonitriles 7–10 as the Major Products. Reaction of 4 and 5 Also Gave Small Amounts (4% and 6%) of 1,2-Benzenedicarbonitriles 11 and 12 Which Result from [4 + 2] Cycloaddition and Subsequent Extrusion of Sulfur. 4,5,6,7-Tetrahydro-1,3-Dimethylbenzo[C]thiophene (6) Reacts with 2-Butynedinitrile under the Same Conditions to Give an "Ene" Adduct (13) in Addition to the [2 + 2] Cycloadduct 10. 2,5-Dimethylthiophene (3) Gave a 2:1 Reaction Product 14, the Formation of Which Can …

2-Thiabicyclo[3.2.0]Hepta-3,6-Dienes. 3. Desulfuration And Sulfuration Of 2-Thiabicyclo[3.2.0]Hepta-3,6-Dienes And X-Ray Crystal Structure Of 3a,6,7,8,9,9a-Hexahydro-3a,5-Dimethylthieno[3,2-B][2]Benzothiophene-2,3-Dicarbonitrile, Richard H. Hall, Herman J. Den Hertog, David N. Reinhoudt, Sybolt Harkema, Gerrit J. Van Hummel, Jos W.H.M. Uiterwijk

Business and Information Technology Faculty Research & Creative Works

The 2-3.2.0] hepta-3,6-Dienes 1–7 Extrude Sulfur in Solution at 285 °C to Give the 1,2-Benzenedicarbonitriles 8–12 in Yields of 42–56%. 5-(1,1-Dimethylethyl)-3,6-Dimethyl-2-3.2.0] hepta-3,6-Diene-1,7-Dicarbonitrile (6) Reacts at 140 °C to Give a Mixture of the Cope-Rearranged Isomer 13, the 1,2-Benzenedicarbonitrile 11, and possibly a 3a,6a-Dihydrothieno[3,2-B] thiophene (14). Reaction of 2a,5,6,7,8,8a-Hexahydro-2a,4-Dimethylbenzo[C]cyclobuta[B]thiophene-L,2-Dicarbonitrile (15) at 140 °C Gives a Mixture of De8ulfurated (16) and Sulfureted (17) Products in Yields of 88% and 70%, Respectively. Single-Crystal X-Ray Analysis Proved the 3a,6,7,8,9,9a-Hexahydrothieno[3,2-B][2]benzothiophene Structure (17). the Possible Mechanism of the Insertion of Sulfur in the Carbon-Carbon Single Bond of 15 is Discussed. © 1982, American Chemical Society. All …

2-Thiabicyclo[3.2.0]Hepta-3,6-Dienes. 2. Thermal And Photochemical Isomerization Of 2-Thiabicyclo[3.2.0]Hepta-3,6-Dienes. An Example Of The Antarafacial-Antarafacial Cope Rearrangement, Richard H. Hall, Herman J. Den Hertog, David N. Reinhoudt

Business and Information Technology Faculty Research & Creative Works

Thermal Rearrangement of 2-3.2.0] hepta-3,6-Diene-6,7-Dicarbonitrile8 1–3 to their 4,5-Dicarbonitrile Isomers 4–6 Takes Place at 110–140 °C in Yields of 82–84%. the Reactions Are First Order with Rates Almost Independent of the Polarity of the Solvent. Activation Parameters (ΔH‡ = 120–140 KJ Mol−1 and ΔS‡ ≈ 0 J K−1 Mol−1) Are in Agreement with a Concerted Symmetry-Allowed Antarafacial-Antarafacial Cope Rearrangement. Compounds 1–3 Rearrange Photochemically Via Cleavage of the C-1-S Bond to the 1,7-Dicarbonitrile Isomers 7–9. Isomer 9 Rearranges Further on Prolonged Irradiation to Give 10. a Tentative Mechanism for This Rearrangement is Given. © 1982, American Chemical Society. All Rights Reserved.

A Comparison Of Japanese And American Systems For Inventory And Productivity Management: A Simulation Approach, Barry King

Barry E. King

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can purchase the book or borrow it from a local library.

The Effects Of Quality Of Work Life Processes On Job Satisfaction And Productivity, Greg Alan Dabicci

Masters Theses

This study was conducted to determine the effects of employee participation on job satisfaction and productivity. A small group of hourly employees (5-7) from a package sort and load operation worked with management to identify, analyze, and solve performance problems. Four employee participation interventions were examined: 1) group problem solving of sorting performance, 2) individualized problem solving of loading performance, 3) general participation on job satisfaction, and 4) general participation on overall productivity. The results indicated that the participation program was effective in improving job satisfaction, group performance, and individual performance. The program was not effective in improving overall productivity. …

Designing A Budgeting System With Planned Confusion, John Joseph Williams

Research Collection School Of Accountancy

The article explores the potential virtues of dual budgeting processes coexisting within a single budgeting information system for organizations experiencing changing environments. The treatment of discretionary cost activity in the traditional budgeting process is discussed and a comparison of the effectiveness of the techniques of zero-based budgeting and traditional budgeting is presented. Using both approaches simultaneously is said to hold potential for combining the best of both methods, but the cost-effectiveness of such a dual budgeting process is noted as a limiting factor.

Love, Death And The Hexadecimal, Roger A. Lohmann

Faculty & Staff Scholarship

This paper analyzes the role of information in social casework practice. Three models of computer-based information processing are discussed: Cybernetic, Management Information Systems and Natural Language Processing. The latter is most consistent with social casework information needs because of its potential to focus on the problems of the meaning of social action.

Metal Speciation. Effects On Aquatic Toxicity, Herbert E. Allen, Thomas D. Brisbin, Richard H. Hall

Business and Information Technology Faculty Research & Creative Works

Most Water Quality Criteria for Metals Are Presently based on Total Metal Concentrations. However, for a Series of Algal Bioassays in Which Zinc and Various Chelators Were Added, Toxicity Was Not Related to Total Metal but Was Related to the Predicted Free Metal Concentration. © 1980, American Chemical Society. All Rights Reserved.

Jackson Chemical Company, Barry King

Barry E. King

No abstract provided.

Note On Optimal Inventory Management Under Inflation, Ram Misra

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

This paper develops a discounted-cost model that is similar to the classical economic order quantity model but includes inflation rates as parameters of the inventory system. A numerical problem is solved to illustrate the effects.

The Maine Coast : Issues Considered, Maine Coastal Program

Maine Collection

The Maine Coast : Issues Considered - A Report to the Governor by his Advisory Committee on Coastal Development and Conservation

Maine Coastal Program, Maine State Planning Office

Augusta, Maine (31 October 1978)

Contents: Introduction / Summary of Committee Recommendations / Fisheries / Port Development / Heavy Industry Siting / Travel and Tourism / Cumulative Impact of Development / Natural Resource Information Transfer

A Students Information System For The Management Department, Amr Mohamed Hafez

Archived Theses and Dissertations

No abstract provided.

Computer Graphics As An Aid To Teaching Geometric Transformations, Joseph K. Mcadams, Arlan R. Dekock

Business and Information Technology Faculty Research & Creative Works

No abstract provided.

Computer Graphics As An Aid To Teaching Geometric Transformations, Sister Joseph K. Mcadams, Arlan R. Dekock

Business and Information Technology Faculty Research & Creative Works

During the past several years, there has been much discussion and controversy over what should be taught in high school mathematics, in general, and in high school geometry, in particular. Numerous mathematicians have encouraged the teaching of transformations as part of the standard high school mathematics curriculum[1-4,6-9]. The results of a recent survey of high school teachers of mathematics indicate that 19% have taught geometric transformations, 26% feel adequately prepared to teach such a topic, and 50% would like to teach the topic if materials were available for the average college prep student[5].

Optimum Production Lot Size Model For A System With Deteriorating Inventory, Ram Misra

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

A production lot size model has been developed for an inventory system with deteriorating items. Both the varying and constant rate of deterioration have been included in the analysis. For the case of a varying rate, it seems impossible to obtain a simple expression for the production lot size, so a numerical method has been suggested. For the constant rate of deterioration case, an approximate expression has been derived for the production lot size. Finally, a numerical example is solved to show the impact of deterioration.

A Statistical Grouping Of Corporations By Their Financial Characteristics., William (Bill) H. Williams, Michael L. Goodman

Publications and Research

It appears to a widely held view that corporations with similar operational characteristics ought to have similar financial characteristics. For example, one might expect that the financial characteristics of two drug companies would be similar. This seems entirely reasonable. Unfortunately however, there does not appear to be any quantitative analysis of this point in the literature. Furthermore, discussions with our financial colleagues lead to the conclusion that, if such financial differentiation of corporations were possible, it is by no means obvious what the variables of differentiation would be. Consequently, such an analysis was undertaken and is described in this paper. …

An Exploratory Study Of The Effect Of Organization And Management Units For Administrative Reform In The Uar, Samir M Farid

Archived Theses and Dissertations

No abstract provided.

Methods Of Cattle Identification For The Farmer, R C. Burking

Journal of the Department of Agriculture, Western Australia, Series 4

THE value of management decisions in day-to-day dairy herd management, such as breeding, selection, and culling, depends on accurate identification of individual animals.

A report on tests of some methods of cattle identification available to farmers.

This article is concerned only with methods of identification of cattle on the farm. It is the farmer's responsibility to brand his stock with his registered brand to comply with the requirements of the Brands Act, in addition to any brands or tags applied for his own management purposes.

Any marks other than the registered brand or earmark must be clearly distinguishable from, and …

The Feasibility Of An Automated System Of Statistical Package Fill Control, David E. Portinga

Masters Theses

The Nature of the Problem

Variation in Package Fill

When a consumer purchase of package of a dry grocery product he expects to receive a package which is properly filled, i.e., a package which contains at least the stated net weight and that contains an amount of volume which closely approximate the volume capacity of the package.

Each year hundreds of producers of dry grocery products are packaging and distributing billions of packages of their products. On each of these packages can be found a statement as to the amount of product contained, usually expressed in terms of net weight. …