1
Q
What are distributed database systems?
A
Database is distributed across locations according to their needs (note the subtle reference to Karl Marx here…)
2
Q
What are centralized systems?
A
Maintain all data and perform all data processing at a central location; remote users may access the centralized data files via a telecommunications channel, but all processing is centralized.
Business Environment and Concepts
flashcards
Decks in class (144)
# Cards
-
Corporate Rights, Responsibilities, and Authority6
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Types and Principles of Accounting Controls8
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Introduction to COSO and the COSO Cube5
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17 Principles of Internal Control6
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The COSO ERM Model7
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Risk Management Policies and Procedures5
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Internal Control Monitoring Purpose and Terminology18
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Process of Monitoring Internal Control6
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Introduction to International Professional Practices Framework9
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Attribute Standards5
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Performance Standards8
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Introduction to Economic Concepts15
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Introduction and Free-Market Model5
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Demand7
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Supply7
-
Market Equilibrium6
-
Elasticity5
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Consumer Demand and Utility Theory5
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Inputs and the Cost of Production8
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Introduction to Market Structure1
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Perfect Competition5
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Perfect Monopoly5
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Monopolistic Competition5
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Oligopoly5
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Summary of Market Structure5
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Introduction to Macroeconomics3
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Gross Measures - Economic Activity8
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Gross Measures - Employment/Unemployment6
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Aggregate Deman10
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Aggregate Supply5
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Aggregate (Economy) Equilibrium5
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Business Cycles6
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Price Levels and Inflation/Deflation6
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Money, Banking, and Monetary Policy5
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Introduction and Reasons for International Activity5
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Issues at National Level5
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Role of Exchange Rate3
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Currency Exchange Rate Issue8
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Transfer Price Issue5
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Introduction to Globalization3
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Globalization of Trade3
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Globalization of Production2
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Globalization of Capital Markets2
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Globalization and Power Shifts2
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Becoming Global3
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Introduction to Business Strategy and Market Analysis3
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Macro-Environmental Analysis5
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Industry Analysis7
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Entiy/Environment Relationship Analysis4
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Generic Strategies4
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Summary and Extensions3
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Introduction to Financial Management2
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Cost Concepts9
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Time Value of Money Tools6
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Interest Rate Concepts and Calculations9
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Introduction to Financial Valuation5
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Valuation Techniques - General3
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Valuation Techniques - CAPM5
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Valuation Techniques - Option Pricing4
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Valuation Techniques - Business Entity4
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Introduction to Forecasts and Trends3
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Quantitative Methods4
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Introduction and Project Risk7
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Introduction and the Payback Period Approach6
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Discounted Payback Period Approach4
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Accounting Rate of Return Approach5
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Net Present Value Approach5
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Internal Rate of Return Approach5
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Profitability Index and Ranking3
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Capital Project Ranking Decisions5
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Introduction and Financial/Capital Structure4
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Introduction to Short-Term Financing2
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Payables8
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Stand-by-Credit and Commercial Paper7
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Receivables and Inventory7
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Introduction to Long-Term Financing2
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Long-Term Notes and Financial Leases7
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Bonds7
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Preferred Stock8
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Common Stock5
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Cost of Capital and Financing Strategies6
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Introduction to Working Capital Management5
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Capital Management7
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Short-Term Securities Management6
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Accounts Receivable Management5
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Inventory Management8
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Current Liabilities Management4
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Introduction to Ratio Analysis3
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Liquidity Measures6
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Operational Activity Measures6
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Profitability Measures9
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Equity/Investment Leverage Measures5
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Risk Concepts - Summary9
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Risks and Controls in Computer-Based Accounting Information Systems4
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The COBIT Model and ITGovernance and Management5
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Enterprise-Wide and Cloud-Based Systems8
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Organizational Continuity Planning and Disaster Recovery6
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IT Functions and Controls Related to People6
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System Development and Implementation15
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Program Library, Documentation, and Record Management7
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Input and Origination Controls10
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Processing, File, and Output Controls9
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Introduction to E-Business and E-Commerce7
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E-Commerce Applications6
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System Types by Activity8
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System Types by Data Structure7
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Mobile Device, End-User, and Small Business Computing6
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Data Structures, Software and Databases9
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Information Systems Hardware10
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Transaction Processing8
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Multi-Location System Structure2
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Computer Networks and Data Communication10
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The Internet - Structure and Protocols10
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Backup and Restoration6
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Logical Access Controls9
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Physical Access Controls8
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Encryption and Secure Exchanges9
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Computer Crime, Attack Methods, and Cyber-Incident Response11
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Manufacturing Costs8
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Spoilage, Cost, and Inventory Flow5
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Cost Behavior Patterns2
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Activity-Based Costing and Process Management7
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Absorption and Direct Costing3
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Absorption and Direct Costing Effects5
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Job Costing and Overhead Allocation14
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Process Costing7
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Joint and By-Product Costing6
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Budgeting7
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Forecasting Techniques6
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Cost-Volume-Profit Analysis Calculations5
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Cost-Volume-Profit Analysis Issues and Graphics4
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Sales and Direct Cost Variance Analysis5
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Overhead Variance Analysis4
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Relevant Costs 14
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Relevant Costs 23
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Transfer Pricing8
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Quality and Inventory Management6
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Balanced Scorecard and Benchmarking6
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Strategic Management7
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Competitive Analysis6
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Ratio Analysis6
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Risk Management4
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Performance Management6
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Project Management7
