The Experts below are selected from a list of 156 Experts worldwide ranked by ideXlab platform

Jennifer M. Mueller - One of the best experts on this subject based on the ideXlab platform.

  • Helecom Communications: Considering Fraud Risk on an Engagement before and after Analyzing a Key Business Process
    Issues in Accounting Education, 2005
    Co-Authors: Brian Ballou, Jennifer M. Mueller
    Abstract:

    Helecom Communications is a fictitious public company in the cable industry, founded by its current Chairman and CEO, Jefferson Means. For this case, students assume the role of an entry‐level accountant in an international accounting firm that has just acquired this client. Students are provided with background information on the company and its environment in Part I of the case and provided with information related to a critical Business Process, subscriber management, in Part II of the case. This case involves audit planning, considering fraud risk of an organization in a competitive, regulated, and volatile industry. For this case, the established criterion is AICPA Statement of Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit (SAS No. 99). While many of the facts in the case are adapted from fraud risks and actions that occurred at actual organizations, the company is fictitious to enable the case to place students in the role of the auditor evaluating the organization...

  • Helecom Communications: Considering Fraud Risk on an Engagement before and after Analyzing a Key Business Process
    Issues in Accounting Education, 2005
    Co-Authors: Brian Ballou, Jennifer M. Mueller
    Abstract:

    Helecom Communications is a fictitious public company in the cable industry, founded by its current Chairman and CEO, Jefferson Means. For this case, students assume the role of an entry‐level accountant in an international accounting firm that has just acquired this client. Students are provided with background information on the company and its environment in Part I of the case and provided with information related to a critical Business Process, subscriber management, in Part II of the case. This case involves audit planning, considering fraud risk of an organization in a competitive, regulated, and volatile industry. For this case, the established criterion is AICPA Statement of Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit (SAS No. 99). While many of the facts in the case are adapted from fraud risks and actions that occurred at actual organizations, the company is fictitious to enable the case to place students in the role of the auditor evaluating the organization...

Brian Ballou - One of the best experts on this subject based on the ideXlab platform.

  • Helecom Communications: Considering Fraud Risk on an Engagement before and after Analyzing a Key Business Process
    Issues in Accounting Education, 2005
    Co-Authors: Brian Ballou, Jennifer M. Mueller
    Abstract:

    Helecom Communications is a fictitious public company in the cable industry, founded by its current Chairman and CEO, Jefferson Means. For this case, students assume the role of an entry‐level accountant in an international accounting firm that has just acquired this client. Students are provided with background information on the company and its environment in Part I of the case and provided with information related to a critical Business Process, subscriber management, in Part II of the case. This case involves audit planning, considering fraud risk of an organization in a competitive, regulated, and volatile industry. For this case, the established criterion is AICPA Statement of Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit (SAS No. 99). While many of the facts in the case are adapted from fraud risks and actions that occurred at actual organizations, the company is fictitious to enable the case to place students in the role of the auditor evaluating the organization...

  • Helecom Communications: Considering Fraud Risk on an Engagement before and after Analyzing a Key Business Process
    Issues in Accounting Education, 2005
    Co-Authors: Brian Ballou, Jennifer M. Mueller
    Abstract:

    Helecom Communications is a fictitious public company in the cable industry, founded by its current Chairman and CEO, Jefferson Means. For this case, students assume the role of an entry‐level accountant in an international accounting firm that has just acquired this client. Students are provided with background information on the company and its environment in Part I of the case and provided with information related to a critical Business Process, subscriber management, in Part II of the case. This case involves audit planning, considering fraud risk of an organization in a competitive, regulated, and volatile industry. For this case, the established criterion is AICPA Statement of Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit (SAS No. 99). While many of the facts in the case are adapted from fraud risks and actions that occurred at actual organizations, the company is fictitious to enable the case to place students in the role of the auditor evaluating the organization...

Chiamaka Chukeokafor - One of the best experts on this subject based on the ideXlab platform.

  • applying lean six sigma in a small engineering company a model for change
    Journal of Manufacturing Technology Management, 2008
    Co-Authors: Andrew Thomas, Richard Barton, Chiamaka Chukeokafor
    Abstract:

    Purpose – Both lean and six sigma are Key Business Process strategies which are employed by companies to enhance their manufacturing performance. However, whilst there is significant research information available on implementing these systems in a sequential manner, there is little information available relating to the integration of these approaches to provide a single and highly effective strategy for change in companies. The purpose of this paper is to develop and implement an integrated lean six sigma (LSS) model for manufacturing industry.Design/methodology/approach – Through the development of a case study approach, the paper chronicles the design, development and implementation of an integrated LSS model. The work in this paper builds upon the SME six sigma model that has been successfully implemented in a number of SMEs. The model is subsequently evaluated for its effectiveness in the subject company.Findings – This paper proposes an integrated approach to lean and six sigma model. Its developmen...

Patrick C K Hung - One of the best experts on this subject based on the ideXlab platform.

  • IEEE SCC - e-Tendering with Web Services: A Case Study on the Tendering Process of Building Construction
    IEEE International Conference on Services Computing (SCC 2007), 2007
    Co-Authors: Lai Sau Chan, Dickson K W Chiu, Patrick C K Hung
    Abstract:

    The tendering Process is a Key Business Process that helps Businesses find a suitable contractor. In the building and construction industries, clients invite tenderers to submit an estimate of prices, detailing the costs associated with completing a building. In this way, the client can base their decision on the result of the tenders to select the most suitable contractor. Currently in Hong Kong, many of such tendering Processes are still mainly manual and paper based. The tenderers need to collect the tender's booklet, price it, and bring it back to the client's office before the deadline. In this paper, we present a design and implementation of an e-tendering system by using Web services for the automation of such tendering Processes. We also show how e-tendering reduces the problems that occur in the manual Process.

Andrew Thomas - One of the best experts on this subject based on the ideXlab platform.

  • applying lean six sigma in a small engineering company a model for change
    Journal of Manufacturing Technology Management, 2008
    Co-Authors: Andrew Thomas, Richard Barton, Chiamaka Chukeokafor
    Abstract:

    Purpose – Both lean and six sigma are Key Business Process strategies which are employed by companies to enhance their manufacturing performance. However, whilst there is significant research information available on implementing these systems in a sequential manner, there is little information available relating to the integration of these approaches to provide a single and highly effective strategy for change in companies. The purpose of this paper is to develop and implement an integrated lean six sigma (LSS) model for manufacturing industry.Design/methodology/approach – Through the development of a case study approach, the paper chronicles the design, development and implementation of an integrated LSS model. The work in this paper builds upon the SME six sigma model that has been successfully implemented in a number of SMEs. The model is subsequently evaluated for its effectiveness in the subject company.Findings – This paper proposes an integrated approach to lean and six sigma model. Its developmen...