Design and development of inventory knowledge discovery system

Inventory management (IM) performance is affected by the forecasting accuracy of both demand and supply. In this paper, an inventory knowledge discovery system (IKDS) is designed and developed to forecast and acquire knowledge among variables for demand forecasting. In IKDS, the TREes PArroting Networks (TREPAN) algorithm is used to extract knowledge from trained networks in the form of decision trees which can be used to understand previously unknown relationships between the input variables so as to improve the forecasting performance for IM. The experimental results show that the forecasting accuracy using TREPAN is superior to traditional methods like moving average and autoregressive integrated moving average. In addition, the knowledge extracted from IKDS is represented in a comprehensible way and can be used to facilitate human decision-making.     

Conflict of interest and the credibility of underwriter analyst recommendations

Brokerage analysts frequently comment on and sometimes recommendcompanies that their firms have recently taken public. We showthat stocks that underwriter analysts recommend perform morepoorly than 'buy' recommendations by unaffiliated brokers priorto, at the time of, and subsequent to the recommendation date.We conclude that the recommendations by underwriter analystsshow significant evidence of bias. We show also that the marketdoes not recognize the full extent of this bias. The resultssuggest a potential conflict of interest inherent in the differentfunctions that investment bankers perform.     

Ethics in accounting: Values education without indoctrination

The integration of ethics into accounting curricula is a critical challenge facing accounting educators. The ethical subject matter to be covered and the role of the professor in ethical debates in the classroom are important unresolved issues. In this paper, we explore teaching basic values as an integral part of ethics education. Concern about indoctrination of students is addressed and the consistency of values education with the goals of ethics education is examined. A role for ethics researchers in identifying and clarifying the basic values that define our profession is recommended, and suggestions for implementing values education in accounting ethics are provided.H. Fenwick Huss is Associate Professor of Accounting at Georgia State University. His recent research focuses on ethical and regulatory issues in financial reporting. He has presented papers and served as a panel member in sessions on ethics at regional American Accounting Association conferences.Denise M. Patterson is a doctoral candidate at Georgia State University. Her research interests are in the areas of auditing and the impact of ethics on the role of the auditor. Denise has audit experience with an international accounting firm.     

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Patient equipment management: integrating a flexible alternative to purchase or lease

As hospital CSS and OR departments work together to manage patient equipment, alternatives to purchase are available that can provide them with needed flexibility and responsiveness. A rental equipment provider that can meet the standards demanded for quality health care can become a valuable asset when developing and refining a hospitalwide equipment management program. But in order to receive the level of quality and service they should expect, hospitals must continually communicate their changing needs while holding their providers accountable to established standards.     

Alternative methods for developing business scenarios

Recently increasing emphasis is being placed by corporate planners and forecasters on the use of scenario analysis to produce forecasts of future business environments and to identify conditions leading to major changes in these environments. This article compares some of the major approaches to scenario analysis including intuitive logics, trend-impact analysis, and cross-impact analysis. The advantages and disadvantages of each approach are discussed along with case study examples from the key practitioners such as SRI International, The Futures Group, The Center for Futures Research, and Battelle Columbus Division.     

Zuhause im Netz

This study focuses on the relevance of the Internet to everyday life and the factors that influence Internet usage, based on an investigation of typical patterns of use and motives for use. The empirical basis of the study consists of 102 in-depth interviews with German Internet users aged 14–67 years. The sample was selected by applying the method of theoretical saturation, while the theoretical background was based on the uses-and-gratifications approach and the sociology of Bourdieu. The findings demonstrate that the Internet is indeed integrated in the everyday lives of the interviewees and that most of them cannot imagine life without the Internet. The interviews also reveal that the use of online applications varies with age, sex and social position: Whereas older online users and those with a small social network and low motivation for professional advancement use the Internet to satisfy mainly day-to-day needs (facilitating everyday life, contacting relatives and establishing strong ties), younger people (those under 30 years of age), men and members of the workforce (especially the self-employed and executives) use a wider variety of online applications.