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Implementing Successful E-Commerce Initiatives
By Marc J. Epstein
Thanks to the dot-com balloon experience, companies going online for the first time are better prepared. Businesses that want to be successful in e-commerce, however, must show strength in four areas: leadership, strategy, structure, and systems. The environment and the metrics are different, as described here, but basic business principles still apply.
Preventing Computer Fraud
By Greg Hanna
Small companies are subject to several attacks by computer hackers every day, and giant corporations are under attack virtually every minute. The vast majority of these are virus attacks, most of which are repelled. But the real threats come from within: It is estimated that 75% of computer crimes are committed by insiders.
The Tone at the Top and Ethical Conduct Connection
By Barbara Lamberton; Paul H. Mihalek, CPA; and Carl S. Smith, CMA, CFM, CPA
Management accountants say the two most important factors that make them act in an ethical manner when pressured to act otherwise are a professional code of ethics and an individual sense of ethics. This survey of IMA members shows that corporations whose top managers value ethics are somewhat more likely to have their own internal audit department and a written code of ethics and are less likely to pressure accountants to alter the numbers.
Self-Interest vs. Concern for Others
By Michael K. Shaub, Frank Collins, Oscar Holzmann, and Suzanne H. Lowensohn
What factors lead management accountants to cut ethical corners? A survey of IMA members indicates that "motivated self-interest" is a major factor behind unethical actions while "concern for others" is a strong element underpinning ethical behavior. The good news: Survey results indicate that IMA members are unlikely to endorse the sort of unethical behavior patterns that led to the fall of Enron and WorldCom.
Health and Productivity Programs: The Business Case
By Richard E. Johnson
A comprehensive program designed to improve the health and productivity of your workforce can substantially reduce health and absentee employee costs. This HR consultant describes how a major company with 60,000 employees reduces its health costs by taking advantage of new approaches to integrating disparate programs and employing a uniform method to calculate costs, savings targets, investment, and net return on investment.
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