MISGlossaryA802.11b (Wi-Fi): Standard for high-speed wireless LANs that can transmit up to 11 Mbps within a 100-meterarea, providing a low-cost flexible technology for connecting work groups and providing mobile Internetaccess. acceptance testing: Provides the final certification that the system is ready to be used in a production setting.accountability:The mechanisms for assessing responsibility for decisions made and actions taken.accounting rate of return on investment (ROI): Calculation of the rate of return on an investment byadjusting cash inflows produced by the investment for depreciation. Approximates the accounting incomeearned by the investment.accumulated balance digital payment systems: Systems enabling users to make micropayments andpurchases on the Web, accumulating a debit balance on their credit card or telephone bills.activity-based costing:Model for identifying all the company activities that cause costs to occur whileproducing a specific product or service so that managers can see which products or services are profitable orlosing money and make changes to maximize firm profitability. administrative controls: Formalized standards, rules, procedures, and disciplines to ensure that theorganization’s controls are properly executed and enforced.agency theory:Economic theory that views the firm as a nexus of contracts among self-interested individualswho must be supervised and managed.AI shell: The programming environment of an expert system.antivirus software:Software designed to detect, and often eliminate, computer viruses from an informationsystem.application controls: Specific controls unique to each computerized application.application server: Software that handles all application operations between browser-based computers and acompany’s back-end business applications or databases.application service provider (ASP):Company providing software that can be rented by other companies overthe Web or a private network.application software: Programs written for a specific application to perform functions specified by end users.application software package:A set of prewritten, precoded application software programs that arecommercially available for sale or lease.
analog signal: A continuous waveform that passes through a communications medium; used for voicecommunications.arithmetic-logic unit (ALU):Component of the CPU that performs the computer’s principal logic andarithmetic operations.artificial intelligence (AI): The effort to develop computer-based systems that can behave like humans, withthe ability to learn languages, accomplish physical tasks, use a perceptual apparatus, and emulate humanexpertise and decision making.assembly language: A programming language developed in the 1950s that resembles machine language butsubstitutes mnemonics for numeric codes.