Spelling suggestions: "subject:"spreads""
1 |
Towards a Theory of Spreadsheet Accuracy: An Empirical StudyKruck, Susan E. Jr. 21 August 1998 (has links)
Electronic spreadsheets have made a major contribution to financial analysis and problem solving. Although professionals base many decisions on the analysis of a spreadsheet model, literature documents the data quality problems that often occur, i.e. underlying formulas and resulting numbers are frequently wrong. A growing body of evidence, gathered from students in academia as well as working professionals in business settings, indicates that these errors in spreadsheets are a pervasive problem. In addition, numerous published articles describe techniques to increase spreadsheet accuracy, but no aggregation of the topics and no model explaining this phenomenon exist.
The research described here develops a theory and model of spreadsheet accuracy and then attempts to verify the propositions in a laboratory experiment. Numerous practitioner articles suggest techniques to move spreadsheets into a more structured development process, which implies an increase in spreadsheet accuracy. However, advances in our understanding of spreadsheet accuracy have been limited due to a lack of theory explaining this phenomenon.
This study tests various propositions of the proposed theory. Four constructs were developed from the theory to test it. The four constructs are planning and design organization, formula complexity, testing and debugging assessment, and spreadsheet accuracy. From these four constructs three aids were designed to test the relationship between the four constructs. Each of the three aids developed was designed to increase spreadsheet accuracy by addressing a single proposition in the model.
The lab experiment conducted required the participants to create a reusable spreadsheet model. The developed model and theory in this paper appear to represent the spreadsheet accuracy phenomenon. The three aids developed did increase spreadsheet data quality as measured by the number of errors in the spreadsheets. In addition, the formula complexity participants created spreadsheets that contained significantly fewer constants in formulas, and the testing and debugging participants corrected a significant number of errors after using the aid. / Ph. D.
|
2 |
Beyond the Mechanics of Spreadsheets: Using Design Instruction to Address Spreadsheet ErrorsSchneider, Kent N., Becker, Lana L., Berg, Gary G. 04 March 2017 (has links)
Given that the usage and complexity of spreadsheets in the accounting profession are expected to increase, it is more important than ever to ensure that accounting graduates are aware of the dangers of spreadsheet errors and are equipped with design skills to minimize those errors. Although spreadsheet mechanics are prevalent in accounting curricula, less attention has been given to design considerations that can reduce the incidence of spreadsheet errors. The extant literature provides evidence of the most common types of spreadsheet errors and explanations as to why they occur. Using the work of Panko and others, this paper outlines a three-step approach for introducing spreadsheet design practices to novice spreadsheet developers. To facilitate design instruction, this paper provides a summary of foundational readings related to spreadsheet errors as well as specific teaching strategies for addressing the most common spreadsheet errors identified in the literature.
|
3 |
A Hedonic Study of Prepackaged SoftwareMcCahill, Robert John 22 May 1997 (has links)
This study verifies previous econometric research which found that spreadsheet prices, when adjusted for quality improvement, decline over the period 1986-1993. New econometric work is presented for prepackaged word processing software. Using objective criteria for variable selection, the model yields declining quality-adjusted prices for word processing software over the period 1985-1994. / Master of Arts
|
4 |
The Model of IT Infusion in Small Audit Firms in ThailandPongpattrachai, Dichapong January 2010 (has links)
For decades, organizations have used information technology (IT) to support their operational and managerial work. However, the use of IT varies considerably from one firm to another. Successful IT implementation occurs when IT is diffused to all organizational members and is used to the fullest potential (infusion). Prior studies tested several IT infusion enablers. However, they did not yield statistically significant results. These studies hypothesized IT diffusion enablers as IT infusion enablers. The lack of existing literature on IT infusion made theory-testing research rarely yield a reasonable result. In addition, the definitions and measures of IT infusion offered by existing literature are not validated. This study aims to identify factors that contribute to the different levels of IT infusion in the context of spreadsheet use in small audit firms and to offer a definition and measure of IT infusion. While prior studies have discussed several enablers of IT infusion, they have typically proposed enablers of IT diffusion rather than IT infusion.
IT infusion is defined in this study as the use of IT to its fullest potential within a particular industry. Three aspects of infusion were identified in the prior literature. First, IT infusion refers to IT use within and across different business processes (extended use). For example, spreadsheets can be used to help auditors plan an audit, analyze data, and later create an audit report. Second, IT infusion refers to IT use in ways that establish the work-flow linkages within the work process (integrative use). For example, spreadsheets can be used to record data and the data is carried over for analysis and reporting. Third, IT infusion refers to IT use in tasks that could not be performed without IT (emergent use). For example, spreadsheets can be used to perform statistical analysis which cannot be done manually.
The mixed methods research approach was chosen in order to provide a better understanding of the under-researched area of infusion. Use of theory-building approach from cases is likely to produce theory that is accurate and testable. Case studies are used for identifying IT enablers in real business settings. Quantitative data is collected using the survey questionnaire approach.
In the first phase, a series of case studies were used to explore the concept of IT infusion in the audit context. All seven case firms were independent audit firms in Thailand with less than 100 employees. The firms helped identify a number of enablers of spreadsheet infusion. This study found infrastructure flexibility and training to be critical infusion enablers at an early implementation stage. At later stages, an IT champion, certain psychological factors, and social networks were found to be more important. The new measure was proven to incorporate all important IT infusion dimensions and to yield a reasonable range of scores enabling a complex statistical analysis.
The study also used a questionnaire survey to gather data on spreadsheet infusion from 203 audit firms in Thailand. Partial least squares (PLS) regression was used to test a research model that was based on the earlier case studies. The analysis confirmed the relationships among IT infusion enablers and the three pathways of use which formed the concept of IT infusion. Task variety, an IT champion, and routinization were found to be directly related to IT infusion. Infrastructure flexibility, social networks, and management support were also found to contribute to IT infusion through other enablers.
It is recommended that future studies use the concept of task complexity when examining IT infusion. In addition, future studies should extend investigations on psychological factors of individuals that may affect organizational IT infusion.
|
5 |
An Investigation of End User Development SuccessT.Mcgill@murdoch.edu.au, Tanya McGill January 2002 (has links)
User development of applications provides end users with an alternative to the traditional process of systems development by allowing them to solve job related problems by developing their own software applications. User developed applications (UDAs) support decision making and organisational processes in the majority of organisations, and the ability to develop small applications forms part of the job requirements for many positions. Despite its pervasiveness, there are many risks associated with user development of applications. These risks result primarily from decreases in application quality that arise when end users have had little training and do not follow system development methodologies.
The primary aim of the research described in this thesis is to gain a better understanding of UDA success. In particular, the thesis considers the role of system quality in UDA success and the ability of end user developers to judge whether the applications they develop will have a positive impact on their performance of tasks. The research also investigates factors that might impact upon this ability.
The research objectives were addressed through two empirical studies. Two possible models of UDA success provided the starting point for Study 1. The first model is DeLone and McLeans (1992) model of IS success, and the second model is a version of this model that was modified to address concerns about the DeLone and McLean model and to reflect current research about UDA success. The models were tested using data from a field study involving business people participating in a business policy simulation, where they developed spreadsheet applications to assist in decision making. Structural equation modelling was used to test the models. Neither of the models was well supported by the data. However, the analysis provided strong support for relationships between perceived system quality and user satisfaction, information quality and user satisfaction, user satisfaction and intended use, and user satisfaction and individual impact. It is notable that the model paths that were supported in Study 1 were primarily those that reflect user perceptions rather than objective measures. This study highlighted that user perceptions of information systems success play a significant role in the UDA domain. The results did, however, suggest that there might be a direct relationship between system quality and individual impact.
Study 2 was a laboratory experiment and the participants were end users from a range of organisations. A revised research model was developed based on the findings of Study 1, and structural equation modelling was again used to test the model. The model paths that were supported suggest that for small to moderate applications, increases in spreadsheet development knowledge lead to increases in system quality and consequently the development of better quality spreadsheets. They also suggest that for these kinds of applications, end users have realistic perceptions of system quality and hence that user satisfaction may be an appropriate measure of UDA success. The results of Study 2 also provided insight into the role of user involvement in end user development, clarifying the process by which benefits are obtained. The study also provided insight into the importance of spreadsheet development knowledge for successful use (as well as development) of a spreadsheet application.
The results described in this thesis have practical implications for the management of user development of applications. They highlight the need either to increase end user levels of development knowledge via training so that end users can cope with applications of greater complexity, or to provide other forms of support for development. The role of organisational standards and guidelines is also be considered in the thesis and it is suggested that there is a particular need for guidelines on what kinds of applications are suitable for end user development.
|
6 |
SPREADSHEET SOLUTIONS FOR VIBRATION ANALYSIS AND MODELLINGVan Berkel, Lambertus Henricus 09 1900 (has links)
The use of a tuned absorber to control the vibration amplitudes of a secondary system subjected to base excitation via a primary system is investigated computationally. A second investigation considers the use of an impact damper mounted on the tuned absorber to control vibration amplitudes of secondary system subjected to base excitation via the same primary system.
A series of spreadsheet programs have been written to assist in the investigation of the two vibration control problems. Techniques for solving both closed form and numerical integration problems using spreadsheet macros are presented. The graphics capabilities of spreadsheets are used to present the results of batch case runs of different system parameters.
User manuals for both series of programs have been written, fully explaining the programs and how they can be used as a basis for continued investigations of these and similar situations. / Thesis / Master of Engineering (ME) / This thesis has been partially OCRed.
|
7 |
Telemetry System User Interface for Windows™Windingland, Kim, LaPlante, John 10 1900 (has links)
International Telemetering Conference Proceedings / October 25-28, 1993 / Riviera Hotel and Convention Center, Las Vegas, Nevada / Due to the rapid advancement of technology in GUI design tools within Microsoft Windows™, a sophisticated human-machine interface can be developed for telemetry systems. A PC Windows™-based telemetry system would effectively provide a "bridge" between the telemetry world and the Windows™ world, bringing many low cost off-the-shelf software and hardware tools into the telemetry realm that has been unprecedented. This paper describes the results of such an approach in the development of Loral's Visual Telemetry System (VTS) software.
|
8 |
The Call Center Scheduling Problem using Spreadsheet Optimization and VBAPerry, Katherine 27 April 2012 (has links)
Finding the optimal solution for the call-center scheduling problem can be done by using Microsoft Excel with an integer programming software add-in. Utilizing VBA, we are able to vary start, break, and lunch times as well as number of employees. By creating a list of all possible schedules that follow these requirements, we use the optimization engine to solve for the best possible combination of individual schedules. Custom programs for optimization such as this are becoming a vital part of the world today as decisions need to be made quickly. This flexible and easy to use scheduling tool saves time and effort while creating peace of mind knowing that the best possible solution has been found. Using this tool, we are able to decrease the amount of time to create schedules from approximately 15 hours of manual work to 25.2 seconds. Additionally, we are able to improve the accuracy of meeting the forecast – guaranteeing all manpower demand is met with an efficient and reliable tool. Accuracy, efficiency, and reliability are traits that anyone could wish for, and this tool makes that possible.
|
9 |
Derivação de valores críticos de elementos potencialmente tóxicos em solos e avaliação de risco ao ambiente e à saúde humana / Derivation of critical values of potentially toxics elements in soils and environmental risk assessment and human healthBoim, Alexys Giorgia Friol 18 June 2014 (has links)
O uso intensivo do solo e descarte incorreto e descontrolado de substâncias tóxicas no solo em decorrência do aumento das atividades agrícolas e industriais pode promover o acúmulo de elementos potencialmente tóxicos (EPTs). Isto ocorre, principalmente, nas camadas superficiais do solo, o que favorece a absorção dos EPTs pelas plantas e pode trazer riscos inaceitáveis à saúde humana, principalmente pela ingestão de alimentos contaminados. No Brasil existem poucos estudos relacionados à acumulação e à forma em que estes elementos estão presentes na solução do solo e podem ser absorvidos por plantas do tipo olerícolas, sendo que várias espécies são consumidas cruas pela população. Dessa forma, há exposição indireta desses elementos via ingestão dos vegetais. Uma das formas de estimar a acumulação do metal nas plantas é por meio do Fator de Bioconcentração (BCF), que é a razão entre a concentração total do EPT no vegetal e no solo. Os objetivos nesse estudo foram: (i) comparar resultados dos teores pseudototais de EPTs de solos e teores totais de plantas encontrados em referências bibliográficas provenientes de regiões tropicais úmidas e de regiões temperadas; (ii) calcular as concentrações críticas de Cu, Ni, Pb e Zn em cenários de exposição urbano e rural, por meio de dois modelos matemáticos para avaliação de risco à saúde humana: Planilha CETESB e CSOIL; (iii) avaliar as frações reativa, disponível e bioacessível de Ba, Cr, Cu, Ni, Pb e Zn em solos; e (iv) estimar os teores dos elementos presentes nas frações por funções empíricas a partir dos teores pseudototais e das propriedades física e químicas do solo. Foram levadas em consideração frações dos vegetais consumidos das áreas contaminadas: 10% para o cenário urbano e 25% para o cenário rural. O BCF foi o principal parâmetro avaliado no cálculo da concentração crítica dos EPTs, sendo que o ideal seria a obtenção de um BCF para cada situação/região, considerando principalmente os atributos físicos e químicos do solo, e tipo e espécie de vegetais cultivados para calcular as concentrações críticas baseada no risco à saúde humana. Os modelos empíricos foram capazes de predizer a relação entre as frações reativa e pseudototal desses elementos em função das propriedades dos solos e do seu teor pseudototal. Na fração disponível, 3% e 1% do teor de Ba e Zn, respectivamente, estavam disponíveis na solução do solo em relação aos teores pseudototais, o que sugere baixo potencial de mobilidade destes elementos no solo. O Ba apresentou grande solubilidade em ambientes ácidos, como o baixo pH encontrado no estômago de seres humanos. / The intensive land use and uncontrolled disposal of toxic substances in the soil due to the increase of agricultural and industrial activities can promote the accumulation of potentially toxic elements (PTEs) mainly in the upper soil layers, which favors the uptake by plants and can pose unacceptable risks to humans health, mainly by intake of contaminated food. In Brazil, there are few studies regarding the accumulation and the species in which these elements are present in the soil solution and can be absorbed by several vegetable crops eaten raw by the population, i.e., there is an indirect exposure by ingestion of vegetables. The Bioconcentration Factor (BCF) is the ratio of the total concentration of PTE in plant and soil. BCF is used to estimate the metal accumulation in plants. This study was carried out taking the following objectives into account: (i) the comparison of results obtained in bibliographic references from humid tropics and temperate regions; (ii) to calculate the critical concentrations of Cu, Ni, Pb and Zn for both urban and rural scenarios of exposure, using both mathematical models for assessment risk to human health: CETESB and CSOIL spreadsheets; (iii) to evaluate the reactive, available and bioaccessible fractions of Ba, Cr, Cu, Ni, Pb and Zn in soils cultivated with vegetable crops in Sao Paulo states, Brazil; and (iv) to estimate the PTEs contents in the fractions by empiric functions from pseudototals concentrations and soil physical and chemical properties. The following fractions of vegetables consumed in contaminated areas have taken into account: 10% for the urban scenario and 25% for the rural scenario. The BCF was the main parameter evaluated in the calculation of the critical concentration of EPTs. For calculating the critical concentrations based on risk to human health, it is suggested that the BCF should be determined for each state/region, mainly considering the physical and chemical soil properties, and the type and species of plants. The empirical models were able to predict the relationship between the reactive and the pseudototal fractions of the PTEs, and this fraction depended on the soil properties and on their pseudototal contents. In the available fraction, 3% and 1 % of Ba and Zn contents, respectively, were available in the soil solution in relation to pseudototal levels, suggesting the poor potential for the mobility of these elements in the soil. Moreover, Ba (bioaccessible fraction) had great solubility in acidic environments, such as the low pH found in the stomach.
|
10 |
A Study into the Behavior of Reinforced-Concrete Columns under Fire Exposures using a Spreadsheet-Based Numerical ModelEmberley, Richard Lawrence 24 April 2013 (has links)
Fire is a significant threat to the structural integrity of buildings. Depending on the architecture of the structure and the intensity and duration of the fire event, structural members may lose strength and stiffness eventually leading to collapse whether by flexural buckling or crushing. The focus of this research is on the behavior and fire performance of reinforced-concrete columns under fire conditions. In order to effectively study column performance with differing loading, aggregate and dimensional characteristics under varying time-temperature curves and fire exposures, a numerical model was constructed in Microsoft Excel. The spreadsheet model allowed for complete transparency of the calculations and provided a means to visualize the data in flexible ways. ANSYS and several published column furnace tests were used to benchmark the heat transfer and structural analysis portions of the model. One, three and four-sided fire exposures along with the ASTM E119 fire curve and a natural fire curve were used to study latent heating effects, increasing and decreasing eccentricities, moment magnification, and failure modes. Assessments of column structural capacity were performed in accordance with the provisions of ACI 318. The completed model served as an effective tool for the thesis and is available to help aid students and engineers investigate the design of reinforced concrete columns under fire conditions through integration the heat transfer analyses and the structural evaluations.
|
Page generated in 0.0554 seconds