DIKW Pyramid: Data, Information, Knowledge, and Wisdom
- Which of the following is the correct hierarchy from the lowest level to the highest level?
Answer (c)Data, Information, Knowledge from the DIKW pyramid which structures the relationship between data, information, knowledge, and wisdom.
- Which of the following statements is false?
Answer (a) BPM is a task-oriented approach
- The general ledger and financial reporting cycle:
Answer (b) summarizes, adjusts and reports data.
- Management reports are often more detailed than general purpose financial statements because:
(d) we need lots of data diversity in these reports to satisfy different managers’ demands.
- A well-aligned HR management and payroll process are congruent with:
Answer (d) all of the above.
- Sending employees a regular payslip will help to detect:
Answer (d) both (a) and (b).
- Which of the following helps to determine the demand for products?
Answer (d) All of the above.
- When choosing a supplier, you should consider the:
Answer (d) business strategy.
- Monitoring the number of bad debts written off is useful to determine:
Answer (d) how well the credit check control is working.
- Primary risks of the revenue cycle include:
Answer (d) all of the above.
- Explain two (2) benefits of the exit interview to the CEO.
An exit interview is beneficial to the company in many ways which include;
- Help in knowledge transfer; The exit interviews help the company as it ensures there is a smooth transfer of knowledge and experiences from the existing employee to the incoming successor. This can be extended to giving a brief on current projects which is vital in ensuring smooth exit of employees (Allen, 2008).
- Provides feedback on the working conditions; The best person to interview there needs to gauge the working conditions of any company is the exiting employee, through the exit interview which provides the management an opportunity to get the first-hand information about how the employees feel about the current working conditions. The management can use the recommendation from the exit interview to improve working conditions which will generally improve the employee morale and consequently company performance.
- Explain two (2) risks of removing the exit interview to the CEO
Exiting employees are a poses the following risks especially when no structured exit interview is conducted
- Defamatory risks which may entail the possibility of a former disgruntled employee defaming his/her former employers. This may be due to a situation where the employee has left the company in bad faith and there was no channel to calm emotion hence the best approach the employee could take is to defame the company. This can potentially jeopardize the company acceptance rate among the potential clients who may buy the disgruntled employee’s words of defamation. It is therefore important to constitute a structured exit interview which may be done on a voluntary basis.
- The company risks losing the chance to transfer knowledge from the outgoing employee to the successor. This poses a risk of work discontinuation especially when the outgoing employee kept vital information which is key to the proper execution of the job description of his/her position.
- c) Discuss the impact on the HR process if the exit interview was removed from each stakeholder’s perspective: the employee/contractor, the HR staff, management
From the HR perspective, removal of the exit interview will greatly have negative impacts on the relationship between the exited employee and the HR staff. The possibility of the exited being called back is limited as a result of an earlier relationship which was terminated without any formal handshaking. The HR staff will have a difficult time convincing the same employee to come work for the company again in the future. In addition to that, employee performance management will be affected as some of the vital information such as what the working environment is and how to improve them is not disclosed by the existing employees.
From the employee/contractor perceptive removal of the exit interview will negatively impact on them as they will not be any avenues to air their views regarding the working conditions of the company. This will make the current status quo to proceed hence their morale will continue being adversely affected.
From management perceptive, removal of exit interview will make future training and development difficult as a breed of qualified employees will leave the company with their knowledge and experience assets without any chance to transfer the same knowledge to other employees who join after them.
|
Risk |
Control |
Control Classification |
|
1) Lose of data through accidental deletion of data and or erroneous data entry |
Implement data validation to check the integrity of data entered and in storage |
Preventive |
|
2) Risk of payment of non-approved accounts since there is no proper segregation of duties between who prepares the payroll and who approves them |
An accounting software will correct this state |
Corrective |
|
3) Risk of check fraud due to the circulation of printed cheques with personal information of the employee |
Introduce direct payment |
Corrective |
|
4) Risk of the disclosure of confidential employee data as private information is kept in accountant personal laptop |
Introduce a database system |
Preventive |
|
5) |
- Explain three (3) obstacles that Moraitis Fresh might face as part of the re-engineering effort?
- The process of converting a manual system to a more automated computerized system will pose bottlenecks for the company
- The company will face obstacles in the training and the education programs installed to train users of the new technology
- The is a looming obstacle of convincing the suppliers to adopt the RFID technology since they too are key stakeholders
- Describe four (4) factors that Moraitis Fresh would have to consider when deciding to re-engineer its process and include RFID tags. (8 marks)
- The overall cost of the technology should be factored in the decision whether it is worth it compare to the benefits
- The actual business need should be factored in to ensure the RFID meets a particular business need not just a technology case
- The overall impact the RFID will have on the competitive advantage in the market and its alignment to business strategies
- The kind of support that the vendor of the RFID technology provides and whether such support exist
- Explain how RFID facilitates higher quality information. In your answer provide examples of how the quality of information supports business decisions for Moraitis Fresh
- The supplier information shall be more accurate in terms of the quality of products they produce, the delivery plans and product expiry details
- Information concerning the performance of the processes shall be improved a good example will be the time a fruit arrives to when it is taken by the consumer
- More reliable data to identify any hindrances in the value chain
- Identify and apply the PAPA framework for ethical decision making to the following case
Using the PAPA framework for ethical situation analysis, the following can be discussed
|
Privacy |
Target has violated the privacy and anonymity of their customers by constantly mining data about them without their consent while they do online surfing and purchases. This erodes their right to privacy |
|
Accuracy |
Target has acted unethically by faking the information sent to the spied customer mailbox by mixing ads with products which are not originally meant to be purchased by the women. This tricks the women in not feeling spied on since they think everyone received the ads when actually the not suspect any activity of data mining |
|
Property |
The question of the actual owner of the data arises. It is clear the target is using data they get from secondary entities and store it in large data marts for analysis. This violates the intellectual property rights of the persons who volunteer the information to target |
|
Accessibility |
The data about individuals mined by target can be accessed by other affiliated companies of the target. This is unethical since there is no legal agreement between the target customer and target to gain full access and use the information as they want |
- Enterprise resource planning systems are very _____ software products, meaning that companies typically have to change their _____ to accommodate how the software functions.
Answer D. structured, business processes
- _____ are the most successful solutions or problem-solving methods for achieving a business objective
Answer B. Best practices
- The drawbacks of ERP systems include all of the following except:
Answer D. They consist of modules
- Business pressures on organizations are created when there are changes in
Answer D. Changes in all of the above will create business pressures.
- Today’s customers have
Answer B. higher expectations
- Information-based industries are most susceptible to which one of Porter’s five forces?
Answer A. threat of substitute products
- Which of the following is not an example of business – IT alignment?
Answer B. The company ensures that IT employees understand how the company makes money.
8) The general ledger and financial reporting cycle interact internally with:
Answer B. The revenue and expenditure cycles.
- Which of the following sequence in the expenditure cycle is correct?
Answer C. Create purchase requisition > collect requests for goods > choose the supplier > create the purchase order.
- Which of the following data is NOT used during the expenditure cycle?
Answer B. Bill of materials.
- What could Virgin America have done to reduce the risks associated with converting its reservation system? Provide and justify three specific examples to support your answer
Virgin America should have done the following to reduce risks associated with the conversion of the system,
First, they ought to have done full system test and optimization to reduce errors in operation. This can be achieved via a user acceptance test conducted at the end of the project. This could have identified user errors such as being not able to book flights (Pohl, 2010).
Second, Virgin America should have done a parallel change over by running the old system and the new system simultaneously. This reduces the risks being completely unavailable to service user requests. This way, they could have fixed bugs in the new system while using the old one to conduct core business functions.
Benefits and Risks of Exit Interviews
Thirdly, Virgin America had the option of using phase change-over where specific modules of the system in introduced one at the time and fix bugs in them. This reduces the effect of the whole system becoming buggy and unfixable within the shortest time possible.
- Explain three the potential long-term problems for Virgin America that could result from its difficulties in converting to its new system.
First, Virgin America integrity is compromised as some customers complain of double charges. This will greatly affect their share capital as a customer no longer trust their system and will opt for best alternatives airline industry.
Second, system maintenance will be costly as most of the fixing was done hurriedly. The bugs will certainly come back to haunt them in the future. This will have a circle of corrective maintenance done to fix modules that were not well programmed (Carnall, 2018).
Third, Virgin America will be left alone as potential partners will shy away citing the shaky ICT system infrastructure the company has. This will make them lose key partners in the airline industry,
(a) Recommend a control for each of the risks identified in the table below
(b) Classify each of the control activities as preventive, detective, or corrective
|
Risk |
Control |
Control Classification |
|
1) creating ‘ghost’ |
-The auditor can search the employee database for some anomalies. Such anomalies like those employees not taking leave for a long period of time can act as clues |
Detective |
|
-Scrutinize the payroll system for any accounts that may be duplicated to start the audit trail |
Detective |
|
|
2) creating bogus |
-Set up policies and procedure for authorization of a supplier. Such policies may include procedures for adding and updating the supplier’s data. The strict policy should be set up for screening and final acceptance of a supplier for the company |
Preventive |
|
-The audit should seek to analyze the supplier bank details and check for a match with any employee bank details |
Detective |
|
|
3) creating bogus |
-A review should be done on the change log on a bona fide supplier details and know who made the changes and when to begin the audit trail |
Detective |
|
-Cross-examination of supplier payment details if at all it matches any employee details in the database |
Detective |
|
|
4) obtaining kickbacks or |
Put up a policy regarding the separation of duties to ensure the person who authorizes the suppliers is different from the purchasing personnel |
Preventive |
|
5) submitting |
-Putting policies that set up the upper limits for key reimbursement claims such as travel and food |
Preventive |
|
-Ensuring all claims are fully supported by receipts before reimbursement are made |
Detective |
|
|
6) manipulating financial |
-Conducting an independent audit of a company’s financial data to identify any manipulations whatsoever |
Detective |
|
-Changing the criteria of rewarding performance from the current base of finances to a non-financial based one |
Preventive |
|
|
7) faking time sheets |
Linkage of the timesheet to the job cards |
Detective |
|
Review the past hours worked and identify any pattern establishing itself |
Detective |
|
|
Put controls for a reasonable hour to be claimed and flag off any abnormal hours claimed |
Detective |
|
|
8) making private |
Make a review of all the transactions on the company’s credit card facilities to detect any anomalies |
Detective |
|
Ensuring credit card purchase reimbursement are backed up with a valid receipt before reimbursements are made |
Preventive |
(a) Contrast the sales process of their retail store operation with the sales process in an online store environment. Would any of the activities in the business process change?
The traditional brick and mortar retail store operation involve a customer visiting the physical store of SaveToday, issue an order of products to purchase. The order is served by an attendant. The customer makes payment and in exchange, receive goods as an order with a physical receipt. All the sales are recorded in the sales system for accounting (Singh and Wheeler, 2012).
While in an online environment, the customer visits the online shop of SavesToday, browse through the various products from a catalog of products. Once the customer settles on an item, he/she proceeds to check out where he/she fills the shipping and billing address details to complete the order. Once the order has been received and payment authenticated, the customer receives the product in via the shipping address given
Business processes have been disrupted since it is no longer a requirement for the customer and the company to meet physically before a purchase is made. Marketing strategies hence must change from the traditional ones to a more digital-based to attract the online potential clients.
- At what points do you collect data about customers and sales transactions in the retail store?
Customer data are collected on premises when the customer wants to make a purchase. The details of the customer and the purchase details are recorded in a receipt for accounting purposes.
- In the online environment?
In the online environment, the data about a customer is collected mainly at checkout times when the billing and shipping details are recorded for future reference.
- What data might you collect about retail store and online customers to improve your profitability?
The sales volume after a given day can be collected and analyzed to predict the merchandises that are in demand and increase the supply of such. The online customer’s data such as their purchase and search history can be exploited using predictive analytics to gauge what the customer is most likely to buy. Using this data, the site managers can customize the client page with such products potentially increasing sales volume and hence profits (Vercellis, 2011).
- What data might you collect to improve customer satisfaction?
Payroll Procedure Controls for Chesapeake Grocery Store
The customer ratings and review on the products can be collected and analyzed to gauge the level of satisfaction a product has received among the online customer. This data can be used to improve the products with low ratings so as to satisfy more customers
(a) Identify and apply the PAPA framework for ethical issues relating to the above case.
|
Issues |
|
|
Privacy |
The Australia case presents serious privacy issues. The ABS commissioned a massive data mining exercise to collect personal information of numerous Australian just to conduct a census. They collected personally identifiable data that can even be sued to open up a pseudo bank account. This erodes the privacy and anonymity of the persons |
|
Accuracy |
The ABS made the site go online when the accuracy of the system and information being collected had serious issues which made the hackers bring down the system. This poses serious ethical issues with regard to the ABS decision’s |
|
Property |
Individuals digital properties and footprints are compromised as the hackers were able to gain such information which can be used against the individual in the future. Their information assets which include their sensitive data is now at the mercy of the hackers. |
|
Accessibility |
The hackers made the site unavailable for the legitimate users. This poses serious ethical issues among the hackers who without authority illegally accessed the server of ABS and flood it with DDOS making legitimate requests nearly impossible to handle |
- A(n) _____ refers to the flow of materials, information, money, and services from raw material suppliers, through factories and warehouses to the end customers
Answer C. supply chain
- _____ is (are) data that have been organized to have meaning and value to a recipient
Answer B. Information
- The threat of competitors’ entering the automobile manufacturing industry is entry is so___ _.
Answer C. high, low
- Which of the following is not an advantage of the buy option for acquiring IS applications?
Answer A. Few types of off-the-shelf software are available, thus limiting confusion.
- Place the stages of the systems development life cycle in order
Answer A. Investigation – analysis – design – programming/testing – implementation – operation/maintenance
- _____ feasibility determines if the project is an acceptable financial risk and if the organization can afford the expense and time needed to complete the project.
Answer B. Economic
- conversion is the riskiest type of conversion process
Answer B. Direct
- What is the relationship between advances in information technology and the practice of profiling?
Answer D. Advances in IT make it easier to profile individuals.
- Information processing controls are those that are put in place within the organization to work towards the of transactions.
Answer accuracy, completeness, and authorization
- To decide whether a payment should be made to a supplier, an accounts payable clerk should:
Answer D. Search for any unpaid invoices from that supplier.
- Advise James on the risks (6 marks) and benefits (6 marks) an organization faces in adopting the processes in an ERP system.
To begin, there exist the risk that comes with adopting ERP, first, there is a risk of rejection by a user who may opt to still use the conventional system making the investment a waste.
Second, the risk of losing the company’s uniqueness and competitive advantage by adopting a more generic approach to processing business processes since most ERP have a generic outlook in terms of processes and engineering (Haghighi and Mafi, 2010).
Third, the ERP might not integrate well with the existing legacy system hence risking incompatible data exchange among different systems and the ERP due to compatibility issues
On the other hand, it is advisable for James to adopt ERP due to the following benefits accrued,
ERP ensure effective data security since most security operations are centralized from the ERP hence monitoring is relatively efficient as opposed to silo systems.
Second, ERP improves the company’s planning and reporting as resources in the company can be diligently tracked and allocated from the ERP.
Third, they have enhanced the total visibility of the core business processes in the company from a central point of view hence making decisions much easier to improve the business processes.
(b) Should his company go ahead with the ERP system
Several factors are at play for deciding to go the ERP way. The underscoring theme is that for a business to fully adopt ERP, it must make some adjustments in its best practices and have them programmed into the ERP. It is vital for James to make it clear what the company does to make it unique. If they get a competitive advantage by owning some unique processes, then I would not recommend the ERP way. But if they do get a competitive advantage from the marketplace, then ERP will be recommended to ensure they maintain the market best practices. For a medium-sized organization, I would recommend they buy the ERP which functions out of the box and doesn’t require much customization as they may lack the muscles to do so (Pérez-Salazar, Rivera and Cristóbal-Vázquez, 2013).
|
Risk |
Control |
Control Classification |
|
a) There is a risk of the invoicing company rejecting the invoice straight away, citing nonauthentic and authorized, |
Segregation of duty by separation the duty of invoice preparation and invoice clerk who finally handles the given cheque |
Preventive |
|
b) Existing of incompatible functions where one clerk is able to prepare payroll and is still involved in the payment process |
Elimination of incompatible functions within the company by ensuring the clerk who did prepare the payroll not in any given opportunity to interfere with the payment of cheque functions. |
Corrective |
|
The system should be tuned in such a way it can generate confirmation pays lips automatically to departmental managers for approval before any payment is done |
Preventive |
|
|
c) Incompatible function in the account receivable where one clerk which allow one person to handle the cash payment and be in a position to manipulate the cash account |
Segregation of duty by having a separate employee to handle cash and a different personnel to manage cash account |
Corrective |
|
d) One person, the purchasing agent being in a position to create the supplier details and still is the one who handles the cheque to suppliers. These represent incompatible functions |
Segregation of duty to ensure an independent person in the one doing the actual manage the master records of suppliers by doing functions of adding and updating. The purchasing agent sole role should be preparing the purchase cheque |
Corrective |
(a) Explain the inefficiencies that are present in the current system
A lot of inefficiencies exists in the current system as explained below,
First, in the current system, the invoice is being sent once the goods have been confirmed delivered by the retailers. This makes the process of account receivable turnover to be slow
Obstacles and Considerations in Reengineering Processes for Moraitis Fresh
Second, order taking process is inefficient as in paper forms which are prepared by the retailers, then sent for keying.
Third, there is a lot of paper shuffling as the payment from the store’s department goes to the customer service officer who in turn submit them to accounts receivables
Fourth, the adoption of manual payments by use of cheque delays the company from getting cash.
- Recommend potential solutions that improve the current process.
To salvage the situation, the following recommendation is made,
- Introduction of web-based retail order system, this can potentially integrated system which can even forecast the demand patterns by retailers and give more robust inventory pattern
- Introduce electronic method for billing and payments for the retail orders, with a bid to eliminate cheques and encourage methods such as direct deposits and EPB
- EBPP should be introduced to replace the manual invoicing as EBPP can send electronic based invoices which can potentially increase the speed for processing invoices hence, in theory, increases the accounts receivable turnover
- Introduce the ERS which can be an alternative to the invoicing process.
(c) Explain the role that technology would play in implementing your proposed changes.
Technology can be adopted in the new system in the following ways,
First, ERS and or EPB automation system can be adopted in the re-engineered business process to improve the invoicing system.
Second, RFID tagging technology can be adapted to track the inventory in the value chain to improve accuracy and reliability of the process
Web technology can be implemented in the re-engineered system especially at the retail ordering processes to ensure automation and allow retailers to make orders online (Zhu, Mukhopadhyay and Kurata, 2012).
- Identify and apply the ethical decision-making model to this case from the viewpoint of AI Solutions (20 points)
The following steps can be used as a framework to make ethical decision,
steps 1: Problem statement
The is widespread privacy violation of key Australian pollution as their phone data and other information get sold for profit to other companies
Step 2: Seek assistance
To ensure full understanding of the situation, it is vital to seek expert opinion from Vodafone who have already set up procedures to counter the violations
Step 3: Identification of alternatives
The AI solutions destroying their data marts which contains sanative Australian data can be a solution. Launching a lawsuit in pursuant to the case seems also best alternative
Step 4 Evaluation of alternatives
Launching lawsuit will cause budgetary constraint on the investigating firm. Destruction of key data marts seems the most logical decision for AI solution to thwart their perils
Step 5: Make decision
The resolution here is to make an agreement with AI solution on the plans to ensue all the data about Australians are destroyed and future attempts should be avoided through a court injunction
Step 6 Implementation
The implementation of the decision should be done in open and transparent manner with the oversight of key partners such as Vodafone who have so far strategically placed controls on the privacy issues
- Which of the following could be examples of controls in an airline’s online reservation system?
Answer D) I, iii, iv, v
2) The focus of the functional perspective of the organization is on:
Answer C. controlling staff through specifically defined duties.
- ERP:
Answer D. all of the options are correct.
4) ERP systems will help an organization improve its process design when:
Answer A. the existing process is flawed and the strategy of the organization is consistent with the ERP approach.
- An example of a suitable key performance indicator (KPI) for the objective of effectively conducting, recording and monitoring the sale of goods and services is:
Answer A. sales returns.
6) In the order goods stage of the expenditure cycle, which of the following is designed to reduce the risk of collusion and fraud?
Answer C. The person who places orders is different from the one who is responsible for maintenance of the list of approved suppliers.
7) Which of the following technologies can be used in the general ledger and financial reporting cycle?
Answer C. XBRL and ERP
8) During the general ledger and financial reporting cycle:
Answer D. all of the options are correct.
9) Reporting sales in the current period which have not yet shipped so that annual sales figures are inflated is an example of:
Answer B. non-existent sales
10) Cybercrime can be defined as:
Answer B. a crime committed using a computer and or the internet.
- What three (3) controls would you expect to see introduced to ensure the safety of the online payments made?
- There will be limited access to the authorized personnel to get access to the payroll information
- Establishment of electronic signatures to authorize the transaction that issues payrolls
- Encryption of employee data to avoid potential security breaches when payroll data is hacked
(b) Which activities in the payroll phase would be affected?
- Cheque printing phase
- Benefits and deductions adjustments
- Accounting
- Mailing and printing
(c) What two (2) changes would you expect to see in these activities
- The need for manually adjusting the accounts is eliminated since the direct fund transfer method automates the entire process
- Printing of cheque will be eliminated since the funds get transferred bank to bank without the need for manual interventions
(d) What three (3) metrics could you use to measure the success of this initiative postimplementation? Why would you use these metrics?
To measure the success of the post-implementation, the following key performance indicators can be used to measure success,
First, the number of the bounced cheque will be reduced since errors made to cheque will be avoided by introducing bank to bank direct transfers
Second, cases of fraudulent payment made to ghost worker will be avoided since the entire process is automated with security controls within the process to deter any form of fraud
Third, there will be reduced paper used in printing the manual cheques for fund transfer since the direct fund process introduces a paperless approach which doesn’t include manual cheques printed.
The above KPI is an indicator of the success of the project and should be sued since they can be measured quantitatively.
|
Risk |
Risk Control |
Classification |
|
1) Risk of Identity theft since the laptop contained customer information |
Set up policies that control how company information should be managed and include a clause that prohibits the transfer of company information into employee personal information |
Preventive |
|
Encrypting sensitive data stored on personal laptops. |
Preventive |
|
|
password protect the laptop screens |
preventive |
|
|
2) Identity theft |
Introduced to the two-factor authentication system with strong controls on password length such as a minimum of eight character length that masked multiple types of character which should be random |
preventive |
|
Put up controls that can lock up the account after 2-3 unsuccessful login attempt and the login logs should be reviewed to know who logged in at what time |
Detective |
|
|
3) The credentials being stolen by the key logger |
Installation of up to date antivirus and IDS to check the existence of malware |
Detective |
|
Conduct regular security awareness education and training to employees on the dangers of USB devices |
Preventive |
|
|
4) The company risk losing revenue as a result of the hack |
All the contact information of the member of the CIRT should be well documented. There is also a need for the continuous practice of incidence response plan |
Preventive |
|
5) Misconfigured remote access controls |
Ensure remote control process are well configured to ensure no simultaneous logins are enabled logically and in the physical location |
Preventive |
|
Set up a notification system to the security department of any such violation of the remote login procedures |
Detective |
|
i) Group |
ii) Issues |
iii) SDLC Stage |
|
Employees |
User interface issues |
Testing and deployment |
|
Training schedules |
||
|
Job security introducing the systems |
||
|
Customer users |
User interface |
Testing, deployment and maintenance phases |
|
Security of the system |
||
|
Efficiency and effectiveness |
Identify five (5) risks that moving to the new system of self-serve checkouts may present for
supermarkets
- Untested technology which may pose serious implementation risks to the supermarkets
- Resistance by both employee and or customer users
- Unprecedented system downtime which makes the supermarket risk losing customers and revenue
- Errors in transactions which may risk the loss of revenue or trust in the system
- Incompatible risks with the legacy systems since this is a new system
Suggest two (2) ways that the introduction of these new systems could impact on the traditional sales process employed within a shopping center
Reduced time wastage in making long queues at the supermarkets since the checkout shall be decentralized and self-service
There will be no need of physical cash as the checkout system shall integrate with electronic fund transfer hence reducing the need for physical currency at the supermarket
References
Allen, D.G., 2008. Retaining talent: A guide to analyzing and managing employee turnover. SHRM Foundation Effective Practice Guidelines Series, pp.1–43.
Carnall, C., 2018. Managing change. Routledge.
Haghighi, H. and Mafi, O., 2010. Towards a Systematic, Cost-Effective Approach for ERP Selection. Proceedings of World Academy of Science: Engineering & Technology, 61, pp.231–237.
Pérez-Salazar, M. del R., Rivera, I. and Cristóbal-Vázquez, I.M., 2013. ERP selection: a literature review. International Journal of Industrial and Systems Engineering, 13(3), pp.309–324.
Pohl, K., 2010. Requirements engineering: fundamentals, principles, and techniques. Springer Publishing Company, Incorporated.
Singh, S.R. and Wheeler, J., 2012. Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals’ ability to grow equity? Journal of Healthcare Management, 57(5), pp.325–341.
Vercellis, C., 2011. Business intelligence: data mining and optimization for decision making. John Wiley & Sons.
Zhu, X., Mukhopadhyay, S.K. and Kurata, H., 2012. A review of RFID technology and its managerial applications in different industries. Journal of Engineering and Technology Management, 29(1), pp.152–167.
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