Liabilities associated with environmental matters have become a major concern worldwide. Clearly, environmental impact must be a major element of a corporationÕs decision process and should be timely reported in its financial statements. The SEC intensely reviews the adequacy of the...

For competitive reasons, many business organizations are becoming more flexible in their operation and crossfunctional in design. Increased emphasis on satisfying the final consumer has led businesses to recognize that value contributions, from internal and external organizational members in the...

With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires companies to make assumptions regarding discount rates,...

The Unified Modeling Language has become an alternative to traditional modeling languages such as data flow diagrams for use in systems analysis. A modeling language is used to represent an information system so that analysts can use the model to make decisions about the design of the system and...

Liabilities associated with environmental matters have become a major concern worldwide. Clearly, environmental impact must be a major element of a corporationÕs decision process and should be timely reported in its financial statements. The SEC intensely reviews the adequacy of the...

The Unified Modeling Language (UML) has received significant attention as the tool of the future for modeling information systems. However, prior to the development of the UML, IS modeling was done with tools such as Data Flow Diagrams (DFDs) and Entity-Relationship Diagrams (ERDs). These tools...

For competitive reasons, many business organizations are becoming more flexible in their operation and crossfunctional in design. Increased emphasis on satisfying the final consumer has led businesses to recognize that value contributions, from internal and external organizational members in the...

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...

The Unified Modeling Language (UML) has received significant attention as the tool of the future for modeling information systems. However, prior to the development of the UML, IS modeling was done with tools such as Data Flow Diagrams (DFDs) and Entity-Relationship Diagrams (ERDs). These tools...

With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires companies to make assumptions regarding discount rates,...