Bittersweet spreadsheets: application development needs control

Article Abstract:

Management control of the development of electronic spreadsheet applications is necessary in order to maximize efficiency and integrity. Managers lacking structured design expertise can use the Systems Development Life Cycle (SDLC) as a basis for managerial control. SDLC defines the segments of work flow and the necessary documentation. The SDLC process consists of seven steps including: surveying the situation; analyzing specific needs and requirements; gathering available information; logically designing the application on paper; constructing the spreadsheet model; testing the model with known output data; and implementing the spreadsheet. All seven steps should be documented in order to provide a paper trail to facilitate a later audit. Each step should be double-checked by a person with spreadsheet experience. Also, the steps should be performed against data with a predetermined outcome to check final values for accuracy. Additionally, the final product should be field-tested by personnel before implementation.

Innovations, Accounting and auditing, Accounting, Spreadsheets, Spreadsheet software

---

An application of convergence theory to women's drinking and driving

Article Abstract:

The results of convergence theory to a study of women's drinking and driving are discussed. Data from the Fatal Accident Reporting Systems for 1982 to 1991 revealed that the convergence in drinking and driving behavior was not to a viable explanation for women's increased vehicle accident deaths, and increased exposure to traffic death appeared a better explanation.

Statistics, Drunk driving, Driving while intoxicated

---

Equal application or unequal treatment: practical outcomes for women on community control in Florida

Article Abstract:

An argument is presented in favor of addressing caregiver roles within Florida's home detention program. It is posited that current policy fails to include the needs of an incarcerated individual's family, particularly if the person under home detention is a female head of household.

Florida, Management, Laws, regulations and rules, Family, Prisoners, Home detention, Prisoners' families

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.