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Article

Avi Rushinek and Sara F. Rushinek

Whilst the development of a crime‐proof computer operating systemseems very unlikely, more could be done to deter, discover, litigate andpunish computer criminals. Because…

Abstract

Whilst the development of a crime‐proof computer operating system seems very unlikely, more could be done to deter, discover, litigate and punish computer criminals. Because of the limited sophistication of security devices, experts shy away from them, while managers and attorneys (unaware of their limited sophistication) refrain from using security devices either because of their high cost or in the erroneous belief that computer crime is a low risk. To control computer crime, the computer experts should assist both management and the legal community, especially where management loosely carries out the existing policies, procedures, and preventive controls, giving a false impression of high security which makes it even more difficult to discover and gather evidence of crime.

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Managerial Auditing Journal, vol. 8 no. 7
Type: Research Article
ISSN: 0268-6902

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Article

Avi Rushinek and Sara Rushinek

The question of the location of computers, i.e. whether to have a centralised or decentralised processing system, is of particular concern to managers. A study carried out…

Abstract

The question of the location of computers, i.e. whether to have a centralised or decentralised processing system, is of particular concern to managers. A study carried out to measure the impact of computer location on user satisfaction shows that overall satisfaction with computer systems is greatly affected by user expectations, the number of systems and minicomputers. Microcomputers and central processing have a lesser effect on overall satisfaction. This means that additional variables do not contribute significantly to the overall satisfaction of the computer system. The implications of the study are discussed.

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Industrial Management & Data Systems, vol. 86 no. 11/12
Type: Research Article
ISSN: 0263-5577

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Article

Avi Rushinek and Sara F. Rushinek

Studies in the area of evaluating asset safeguarding and dataintegrity have usually dealt with evidential evaluation procedures andthe judgement decisions taken by the…

Abstract

Studies in the area of evaluating asset safeguarding and data integrity have usually dealt with evidential evaluation procedures and the judgement decisions taken by the auditors during initial and subsequent audits. The qualities, measures and techniques of asset safeguarding and data integrity when examined jointly relate a degree of concern for cost‐effectiveness considerations, internal controls and the effects of making global judgements using piecemeal evidence. The design of the appropriate internal control system, combined with the impact of proper data security and risk and computer reliability, make up the circumambience under which auditors′, as well as management′s, assessments are brought to bear.

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Managerial Auditing Journal, vol. 4 no. 2
Type: Research Article
ISSN: 0268-6902

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Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to…

Abstract

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

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Management Decision, vol. 23 no. 1
Type: Research Article
ISSN: 0025-1747

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Article

Avi Rushinek and Sara F. Rushinek

Suggests that, though local area networking is one of the fastestgrowing segments in the computer industry, the selection of appropriatefeatures for inclusion in local…

Abstract

Suggests that, though local area networking is one of the fastest growing segments in the computer industry, the selection of appropriate features for inclusion in local area networks (LANs) can be confusing for both vendors and end‐users. Describes a system that measures the degree to which specific LAN features meet end‐user needs and contribute to profitability. Reveals that, in the analysis, the features file security and remote access had positive effects on the overall LAN price. Provides a methodology for selecting the most profitable features, such as remote access and gateways to PC networks, to include in a contemplated LAN product line.

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Industrial Management & Data Systems, vol. 94 no. 2
Type: Research Article
ISSN: 0263-5577

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Article

Avi Rushinek and Sara F. Rushinek

Illustrates the selection of accounting software packages (AP) bycorrelating user needs to system specifications. A recommendation reportranks the software in descending…

Abstract

Illustrates the selection of accounting software packages (AP) by correlating user needs to system specifications. A recommendation report ranks the software in descending order of their correlations to user needs. As a by‐product the system educates the consultant or user by explaining the specifications, making their expectations more realistic and avoiding unpleasant “after the fact” surprises.

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Managerial Auditing Journal, vol. 10 no. 9
Type: Research Article
ISSN: 0268-6902

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Article

Sara Rushinek

In an attempt to meet a rapidly increasing demand, the minicomputer industry has expanded. This resulted from a void by mainframe systems with respect to speed and a…

Abstract

In an attempt to meet a rapidly increasing demand, the minicomputer industry has expanded. This resulted from a void by mainframe systems with respect to speed and a decrease in facility access. Mini‐computers have been defined to be:

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Managerial Finance, vol. 9 no. 1
Type: Research Article
ISSN: 0307-4358

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Article

Sara Rushinek

Computers were first used in manufacturing firms around 1958. Since then, their impact on manufacturing has been of mixed results. In some instances, they have greatly…

Abstract

Computers were first used in manufacturing firms around 1958. Since then, their impact on manufacturing has been of mixed results. In some instances, they have greatly improved the work done in the factories, especially in the area of computer controlled robots; while in other aspects of manufacturing, the results have been far below the desired standards. Inventory control and production scheduling are two examples of where computers have not lived up to management's expectations (Wright, 1974).

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Managerial Finance, vol. 9 no. 1
Type: Research Article
ISSN: 0307-4358

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Article

Sara F. Rushinek

There are several planning processes that must be performed prior to the actual design and the implementation of a Management Information System (MIS). The main functions…

Abstract

There are several planning processes that must be performed prior to the actual design and the implementation of a Management Information System (MIS). The main functions of a MIS are to meet the needs of the managers and of the organization by gathering data and implementing systems which can be used to make positive, effective decisions. These decisions, in turn, should benefit the company by reducing costs, and improve efficiency (Newell, 1981).

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Managerial Finance, vol. 9 no. 1
Type: Research Article
ISSN: 0307-4358

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Article

Avi Rushinek and Sara F. Rushinek

Presents a case study demonstrating financial statement ratioanalysis (FSRA). This analysis matches company to industry data andbuilds sales forecasting models. FSRA…

Abstract

Presents a case study demonstrating financial statement ratio analysis (FSRA). This analysis matches company to industry data and builds sales forecasting models. FSRA imputes forecast standards of sales and costs, and applies them to a budgeted financial statement variance analysis for the EE (electronic and electrical) industry. Develops the concept of industry base standards, integrating them into the more traditional statistical and accounting concepts of quality control standards. Provides an implementation example, and reviews possible improvements to the current methodology and approach. Uses a similar methodology to forecast the stock market value with some exceptions. Models sales and costs of an individual company and an industry based largely on aggregate industry databases. For this purpose, uses a multivariate linear trend regression analysis for the sales forecasting model. Defines and tests related hypotheses and evaluates their significance and confidence levels. For an illustration uses the EE industry and the APM company. Also demonstrates a microcomputer‐based FSRA software that speeds, facilitates, and helps to accomplish the stated objectives. The FSRA software uses industry financial statement databases, computes financial ratios and builds forecasting models.

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Managerial Auditing Journal, vol. 10 no. 2
Type: Research Article
ISSN: 0268-6902

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