CHAPTER 3: INTERNATIONAL ISSUES AND THE WORLD WIDE WEB

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CHAPTER 3 INTERNATIONAL ISSUES AND THE WORLD
WIDE WEB

• I. Introduction
• II. International Trade
• III. Personnel considerations
• A. Preparation leads to success (Exhibit 3.1)

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• III. Personnel considerations (continued)
• B. Country comparisons
• - Large versus small power distance
• - Strong versus weak uncertainty avoidance
• - Individualism versus collectivism
• - Masculinity versus femininity
• (Achievement orientation)
• - Short-term versus long-term orientation
• (Confucian dynamism)
• - Anglo cultures
• - Japan
• - Germanic
• - More-developed Latin
• - Nordic

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• III. Personnel considerations (continued)
• C. Factors to consider in overseas assignments
• IV. Transborder data flow
• A. Free or restricted
• B. Opposition to free information flow
• (Exhibit 3.2)
• V. International accounting and auditing
  standards
• A. International accounting standards board
• B. Objectives and content of international
  standards (Exhibit 3.3)

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• V. Intl accounting and auditing standards
  (continued)
• C. Problems with international standard
  setting
• D. Utilization of international standards
• E. The U.S. and international standards
• F. Global acceptance of international
  standards
• G. International standards on auditing
• (Exhibit 3.4)
• H. Harmonization benefits economic activity

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• VI. Technology considerations
• A. On-line computer databases
• B. Systems development tools (Exhibit 3.5)
• C. Data security (Exhibit 3.6)
• VII. Trends in technology
• A. Ancient computing
• B. Modern computing
• C. The top ten technologies
• D. The information superhighway (Exhibit 3.7)

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• IIX. Accounting and auditing resources on the
  Web
• (Exhibit 3.8)
• A. Websites related to financial accounting
• B. Websites related to auditing
• C. Websites related to international
  accounting and auditing
• D. Websites related to research and
  publications
• E. Websites related to accounting
  organizations
• F. Search and web technology tools
• G. Other

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• IX. Concerns about cyberspace
• X. A new world order?
• XI. Current trends affecting the workplace
• A. Multimedia terms and concepts
• B. Costs of multimedia
• C. Multimedia applications
• D. Multimedia training
• - Improved learning
• - Expertise
• - Actual demonstration
• - Interactive

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• XI. Current trends affecting the workplace
  (cont.)
• E. Cost savings from multimedia
• - Convenience
• - Travel
• - Economies of scale
• - Administration
• F. Telecommuting
• G. The undiscovered country (Exhibit 3.9)