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u are really amazing <3<3<3<3
fawad khan you are amazing...
ZGH going to end...ll miss it badly...u r brillaint in it!!
Love you so much as always Fawad you are awesome <3
Oops fawad afzal khan zgh going end ...oh nooo pls come back again on tv can't see u offscreen...pls and hats off to u for ur work in armaan
only 1 episode life :(((((((((((((((
Fawad khan you rocked as Zarron love ya <3
Oops fawad afzal khan zgh going end ...oh nooo pls come back again on tv can't see u offscreen...pls and hats off to u for ur work in armaan
Fawad you are brilliant actor :D ...
Fawad afzal khan you amazing..<3 ..!
Fawad you are looking fab in Armaan Movie :D
YOUR the BEST actor.. There could be no one better than u to be casted in and as ARMAAN.. Awesome acting, Killing looks and Superb chemistry with amina.. Dude u rock.. It was the Best film..
gd actor n awsm model...god bless u bhaiya
Man you are amazing :)
watching again Armaan :DDD
Man you are amazing :)
watching again Armaan :DDD
really good episode, I was so glad? to find out that the divorce thing was just a dream.
Love you Mr.Khan
i like fawad dramas specially on Hum Tv
Fawad khan ur arman was Awsum love ur acting I must appreciate u bcoz u deserve it ur attire was very cool u were looking so cool and handsome Hahn loved ur acting fab ...keep winning hearts
Armaan telefilm or tum amazing thi <3
FAwad khan saw new acting of ur i swear you look like 22 or 23 years old guy so young <3
great performance!
keep rocking like this <3
Omg OMG I am in Love with Armaan THE MAN AND THE MOVIE TOO ... It's an amazing movie <33 Really Amazing ?
Fawad Khan and Anma looked Awesome together what an Amazing chemistry they shared <333 Fawad Khan prefornmance was FLAWLESS <3333333333 Really Loved it <33
cant wait to watch todays episode :D
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"The lab results are very interesting, and they could have major implications. If you take the most pessimistic end of the spectrum, this could totally kill everything on these slopes."
Related quotes
"Further evidence has been confirmed linking Clark to the rape. However, DNA results from the GBI Crime Lab confirming he is last week's attacker will not be available for some time."
"The beautiful programme of Watson. its fatal flaw is that it's good for the lab and in the lab; but you put it on and take it off like a lab coat. It does not generate an image of man, a philosophy of life, a conception of human nature. It's not a gu"
"I can't really comprehend why they would steal that machine or the EKG machine or some of the other lab equipment that we had here."

subset: commoncrawl


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Jonathan's Archive
Paris Hilton in Superfine
Paris Hilton was spotted out and about in Aspen, Colorado with sister Nicky. Paris wore a pair of Superfine Leather Swirl jeans while Nicky chose some leggings with a Pucci vest. I'm not surprised to see Paris in these jeans. The style of these is right on point with Paris' own.
Paris sure loves tucking in her jeans into ankle boots. I think there is no other way to wear these jeans better. I keep trying to think of another way to wear these jeans and ankle boots, but I think this is the best way.
Heidi Klum in J Brand
Yet another pair of old J Brand jeans have been caught out again. This time it is on Heidi Klum. She was spotted out and about in Brentwood, California. She wore a pair of J Brand 912 jeans in Zombie.
I was never really a fan of the tie-dye trend, but I have always been a fan of these. I think it is because they went all out with them. The distressing is heavy and the dying is subtle. I also like that they are slouchy. They make me think of just a really great pair of jeans that someone has had for years. You can click here to purchase J Brand jeans at Singer22.
Vanessa Hudgens in Siwy
Vanessa Hudgens is back in her Siwy jeans. This time she chose the Hannahs in the Odyssey as she was caught leaving the spa then doing some shopping in Beverly Hills, California. I love these jeans. I cannot get over how amazing the wash is. This is probably the best that I have seen Vanessa in quite some time. I always think that earrings with an updo looks great on any woman.
Vanessa seems to love that sweater for the colder seasons. I remember seeing her in it a year or so, back right after she was done taping Beastly. She also wore it in a similar way as well, dark blue jeans and brown ankle boots. This time a lace-up buckled pair. You can click here to purchase these jeans at Shopbop for $196.
Images Courtesy of WENN.com and INFDaily.com
New Style by Elizabeth and James
I thought I was in love with the Elizabeth and James Diedrick Leather Pants in Sienna, but saw these and a new love affair happened. I just cannot stop staring at them. The webpage for them has been open ever since I saw them a few weeks back and still is. I just love the fit. The trouser style is just perfect. I also love the motorcycle quilting on the thigh. It is a piece that I would love to own, but they come with a hefty price-tag. So it will only be a dream for the time being. You can click here to purchase these pants at Blue & Cream for $1,015.


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The Kombat Kast live stream has just revealed Ermac as the next playable character in Mortal Kombat X.
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Updated: Thank you to all of those that applied. The deadline for applications is Friday, Jan. 30th at noon PST. We're looking over apps now and we'll be contacting people over the next couple of days.
IGN has posted video depicting the newest MKX character, Reptile, in action!
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The Famitsu live stream showing off Bandai Namco's upcoming Pokèmon-based fighter "Pokkèn Tournament" aired eariler today, and with it came a sea of new information.
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After a lengthy consideration process, this year's EVO games are now locked in -- and they're slated to be revealed this week, EVO Championship Series founding member Joey 'Mr. Wizard' Cuellar announced on Twitter today.
Important note: Today we'll be revealing the top 10 live, one at a time, every 20 minutes. So be sure to stay tuned here at EventHubs to catch all of the players as they're announced.
Katsuhiro Harada, the head of the Tekken project at Bandai Namco, just sent out a photo to announce the newest fighter for Tekken 7, Shaheen.
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The next Mortal Kombat X character reveal is slated to drop later this week, on January the 2nd in the new year, via an exclusive feature in the new issue of Finnish gaming magazine Pelaaja when it officially hits newsstands.
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Super Arcade tweeted earlier today that they would be moving to a new location.
With the 1.04 release of Ultra Street Fighter 4, we thought it was a good time to reset the tier scores and start from new as the game had undergone new balance changes.
After the PlayStation Experience keynote address was over, Famitsu.com caught up with Capcom's Yoshinori Ono for a brief interview to talk about the series' future.
---Famitsu: Finally, Street Fighter 5 has been officially announced!
Yoshinori Ono: (With a slightly bitter smile) Well, first of all, my sincere apologies about Capcom accidentally leaking the news beforehand. What I heard happened was that the PR team was so excited for this announcement that they got careless with it. My apologies to our friends in the media.
It's only about a minute and thirty seconds long, but it might be the most exciting minute and thirty seconds of our lives thus far.
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Updated: We've added high resolution screen shots, cover art and more images into this story.
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Capcom has released a quick teaser trailer this morning announcing the next installment in the Street Fighter franchise: Street Fighter 5.
Click images for larger versions


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- 17Promote
Throw Pillow
Diamond Skyby Blake Lockard
Throw Pillow made from 100% spun polyester poplin fabric, a stylish statement that will liven up any room. Individually cut and sewn by hand, each pillow features a double-sided print and is finished with a concealed zipper for ease of care. Sold with or without faux down pillow insert.
Inspired by the sounds of the mountains and the colors in the sky; there is never not a reason to ask why. Endless are our minds; infinite is time. Do not fear, the diamond will always be near.


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Mammoth Lakes Articles
Showing 1-15 of 28 Resorts and Lodges
Seasons 4 Condominium Rentals
Seasons 4 is literally four seasons of terrific family fun in the High Sierras. Here is your chance for a truly distinctive getaway: during the snowy winters, ski or snowshoe the frozen Twin Lakes, and take a sunset dogsled ride to Minaret Vista. In spring, you can golf, fish and ski in the same day! Live festivals and concerts start at the the... more
- Wifi
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1849 Condos at Canyon Lodge
You and your family will love the "new" 1849! 1849 Condos at Canyon Lodge gives you the terrific option of renting a private residence for your fun-filled visit to Mammoth Lakes. Spacious, clean, renovated condominiums offer full-size kitchens separate dining areas and spacious living rooms; the lodge overlooks fantastic mountain bike trails and... more
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Reach the top of the world. And experience Mammoth, unbound. The deepest snow in North America keeps getting deeper at Mammoth Village of Mammoth Lakes, California. The Mammoth lodging collection includes hotels, condos, cabins, and luxury vacation rentals in the world-class ski location of Mammoth Mountain. Mammoth Village grants you the... more
Open the storybook entrance to Mammoth Lakes Vacation Rental, and enter a unique California enchantment. In the Mammoth Mountain valley is the vacation cabin of your family's dreams. An authentic log lodge exterior matches its rustic but elegant indoors, walled with glass and panoramic views of the Sixth Fairway of Sierra Star Golf Course. A fully... more
Shroud yourself and loved ones in the timeless luxury of the California mountain lifestyle. Tamarack balances rustic charm and modern elegance to ensure that every minute - indoors and out - counts. Do you dream of hooking world-famous Alpers trout in our glassy alpine lake? Want to see the backcountry on cross-country skis straight from your front... more
Less than 200 yards from your backdoor, ski Mammoth Lakes' mountains from The Austria Hof Lodge. The closest and most convenient lodging choice at Canyon Lodge, Austria Hof features deluxe AAA three diamond hotel rooms, luxury amenities, and even daily continental breakfasts. Try out the Cellar bar and restaurant's famed German and American fare,... more
Conveniently located on Mammoth Lakes' Main Street, the Econo Lodge Wildwood Inn is just 15 miles from Crawley Lake and June Lake Village. This Mammoth Lakes hotel is minutes from area attractions like the Devils Postpile National Monument, Mammoth Mountain Ski Area and Rainbow Falls. While the Mammoth Lakes Airport is 10 miles and Yosemite... more
The Village Lodge
If an ultimate Mammoth vacation is on your most-wanted list, do it up right in grand California style at the most popular all-access hotel in town: The Village Lodge! Ski the most open terrain in the U.S. with ski access to the slopes straight from the Village Gondola. And ski to the Village on the Ski Back Trail straight from the largest and most... more
The Westin Monache Resort
The Westin Monache Resort sits amid all the fun and outdoor activities that makes Mammoth Mountain a spectacular year-round destination. Convenient resort location puts you within steps of the village at Mammoth - offering great shopping, nightlife and more! Ever season brings new opportunities to explore Mammoth, California. Come for winter skiing... more
Viewpoint Condominiums
Viewpoint Condominiums most convenient location gives you the best of Mammoth Lakes. Enjoy the beautiful mountain slopes during the day and the bustling town at night - all without having to drive! Take the gondola at the Village and you'll be at the slopes in minutes, and in the evenings you're just a short walk from plenty of restaurants and... more
The Mammoth Creek Inn Hotel & Spa – a tradition in Mammoth Mountain lodging and just minutes from magnificent Mammoth Mountain in the spectacular Eastern Sierra – is infused with an ambiance of relaxed luxury and nearly four decades of endearing history. ... more
Rock Creek Lodge
Whether rugged or restful, at Rock Creek Lodge, life is on your terms. RRock Creek Lodge takes care of the basics so you can concentrate on the important things. Like world-class fishing, cross-country skiing, hiking, and nature watching. Owned and staffed by locals, Rock Creek Lodge knows all the local treasures, hot spots, and area favorites. And... more


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Rated : 4.17 based on 18 votes.
Infinite health & special power (super Punch) always active
Ben 10 has used his powers to turn himself into a Giant Humungousaur. He will need all of the strength of the Humungousaur as he will be battling with spacecraft in this fun new Ben 10 game.
If you have any problems viewing this game please fill out the details below. Before reporting a broken link / game please make sure of the following:
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kikasopunk (Oct 04, 2011)


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Donning a fishnet skirt over her barely-there bikini, Rihanna celebrates her 25th birthday with on-and-off beau Chris Brown during a loved-up stroll on the beach in Hawaii on Feb. 20, 2013.
I once spent my Friday night stalking Chrissy Teigen's mom.
You know it's a going to be a good week when Chrissy Teigen is getting naked on a Monday.
Magic Mike XXL is almost here! In honor of the movie's upcoming release date, we've picked Channing Tatum as Celebuzz's #ManCrushMonday!


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Suns sign veteran C Jermaine O'Neal
Updated: August 15, 2012, 5:11 PM ETAssociated Press
PHOENIX -- The Phoenix Suns have signed 16-year NBA veteran Jermaine O'Neal.
The length of the contract wasn't disclosed.
The 6-foot-11 O'Neal is expected to back up center Marcin Gortat, a role previously held by Robin Lopez, who has been traded.
The 33-year-old center has career averages of 13.7 points and 7.4 rebounds. O'Neal was drafted 17th overall directly out of high school. Later, with the Indiana Pacers, he played in six consecutive All-Star games. He also played for ...
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Job Details
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Are you interested in this job opening? Are you the perfect fit for our organization? Click on Apply Now and we will walk you through our Online Application process. If you know of someone else who might be interested, please send this opportunity to a friend.
Sid Lee develops brand experiences—by creating products, services and spaces—and markets them through advertising, experiential marketing, branded content, and interactive communications. To embed brands, products, spaces, and services with more meaning and more resonance, we have assembled one of the most multidisciplinary creative teams in the world under one roof. Our group is led by a team of more than 20 partners. This democratized approach to management has allowed Sid Lee to recruit and retain some of the best talent in different fields. It has also benefited our clients by keeping teams decisional and entrepreneurial.
Based out of our Montreal, Amsterdam, Paris, Toronto and New-York offices, our team has won over 250 awards, reflecting the quality of its work. These efforts have been recognized by Advertising Age, which declared us a runner-up for International Agency of the Year in 2009, and by Marketing Magazine, which named us Agency of the Year in 2009, 2010 and 2011.
For more information, visit www.sidlee.com
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Job Description
Under the supervision of one of Jimmy Lee's managers, the junior producer will ensure Jimmy Lee's presence at Sid Lee's new New York office. S/he will work closely with the headquarter located in Montreal. The role of the Print and/or TV junior producer is to ensure the successful execution of the projects s/he is in charge of.
The junior producer ensures administrative follow-up with Sid Lee's account service. S/he ensures that the whole production department is in good order and works hand in glove with a production manager, the creative teams, the account teams as well as the accounting team. The ideal candidate has a 1 to 3-year experience in Print and/or TV production in NYC.
• Hire the different suppliers needed
Casting talents, booking studios et équipements photo
• Lead negotiations with suppliers
• Prepare budgets
• Evaluate projects s/he is in charge of
• Create message identification numbers
• Legal approvals of scripts and ensures the liaison with Buisiness Affairs.
• Follow-up on payments of talent fees ; cycle renewal and declaration (including music)
• Creation of budgets in File Maker
• Creation of purchase orders for suppliers
• Invoice and payment follow-up with the Accounting department
• Message dispatch
• Update the production directory
• Create production schedules and manage the agenda booking of creative team and the suppliers
• Voice casting for audio productions
• Manage the projects under the supervision of a producer
• Make renewal budgets for talent fees
• Follow-up on shooting or production elements (products)
• Any other related tasks
• Ability to manage several projects and teams at a time
• Sense of urgency
• Autonomous and resourceful
• Flexible
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• Stress-resistant
• Dynamic
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• 1 to 3 years' experience in agency, TV or Print production, fashion, publishing or film in NYC
• Excellent English skills, both spoken and written
• Good knowledge of Microsoft Office Suite
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VIEWS: 215 PAGES: 15 CATEGORY: Software POSTED ON: 2/25/2010 Public Domain
A Comparative Analysis of Major ERP Lifecycle Implementation, Management and Support Issues in Queensland Government She-I Chang, Guy G. Gable Information Systems Management Research Centre School of Information Systems Queensland University of Technology GPO Box 2434 Brisbane, QLD Australia 4001 Email: firstname.lastname@example.com, firstname.lastname@example.com Abstract This paper reports on a study of ERP lifecycle major issues from the perspectives of indi- viduals with substantial and diverse involvement with SAP Financials in Queensland Gov- ernment. A survey was conducted of 117 ERP system project participants in five closely re- lated state government agencies. A modified Delphi technique identified, rationalized and weighed perceived major issues in ongoing ERP life cycle implementation, management and support. The five agencies each implemented SAP Financials simultaneously using a com- mon implementation partner. The three survey rounds of the Delphi technique, together with coding and synthesizing procedures, resulted in a set of 10 major issue categories with 38 sub-issues. Relative scores of issue importance are compared across government agencies, roles (client vs implementation partner) and organizational levels (strategic, technical and op- erational). Study findings confirm the importance of this finer partitioning of the data, and distinctions identified reflect the circumstances of ERP lifecycle implementation, manage- ment and support among the stakeholder groups. The study findings should also be of interest to stakeholders who seek to better understand the issues surrounding ERP systems and to bet- ter realise the benefits of ERP. Keywords: ERP, ERP Life-cycle, Delphi Method, Key IS Issues 1. Introduction Organisations worldwide are moving away from developing Information Systems (IS) in- house and are instead implementing Enterprise Resource Planning (ERP) systems and other packaged software (Price Waterhouse IT Surveys, 1995; AMR Research, 1998; IDC, 2000). ERP is a business operating system that enables better resource planning and execution, and improves delivery of value-added products and services to customers. ERP systems have, in recent years, begun to revolutionise best practice business processes and functions. ERP sys- tems automate core corporate activities such as manufacturing and the management of finan- cial, and human resources and the supply chain, while eliminating complex, expensive links between systems and business functions that were performed across legacy systems (Gable et al. 1998; Bingi et al., 1999; Rosemann and Wiese, 1999; Klause et al., 2000). Therefore, if adequately integrated into organizational use of information technology (IT), ERP also repre- sents significant strategic value by speeding up decision making, reducing costs and giving users control over the entire business process. Although increasingly prevalent, and despite warnings in the literature (e.g., Martin, 1998; Gable et al., 1998; Davenport, 1998; BCG, 2000) many organisations apparently continue to 1152 underestimate the issues and problems often encountered throughout the ERP life cycle. For examples: (1) more than 40% of large software projects fail; (2) 90% of ERP implementa- tions end up late or over budget; (3) continuing shortages, high costs and concomitant turn- over of ERP staff; (4) growth in ERP consulting services has led to a proliferation of methods, techniques, and tools for conducting ERP implementation projects; and (5) 67% of enterprise application initiatives could be considered negative or unsuccessful. ERP life cycle-wide management and support are ongoing concerns rather a destination. The pre-implementation, implementation and post implementation stages continue throughout the lifetime of the ERP as it evolves with the organization (Dailey, 1998). Unlike the traditional view of operational IS that describes a system life cycle in terms of development, implemen- tation, and maintenance, examination of ERP implementations is revealing that their life cy- cle involves major iterations. Following the initial implementation there are subsequent revi- sions, re-implementations and upgrades that transcend what is normally considered system maintenance. As the number of organisations implementing ERP increases and ERP applica- tions within organisations proliferate (Davenport, 1996; Bancroft, 1998; Hiquet et al., 1998; Shtub, 1999), improved understanding of ERP life cycle implementation, management and support issues is required so that development, management, and training resources can be allocated effectively (Gable et al., 1998). A better understanding ERP life cycle issues will also help direct the ERP research agenda. Although ERP sales in 2000 declined for the main vendors (eg., SAP, Baan, ORACLE, JD Edwards, Peoplesoft) due to Y2K curtailment in IT/IS activity and to saturation of large or- ganisations, the outlook through to 2004 is for a compound annual growth rate of 11.4% for license, maintenance, and related service revenue associated with enterprise resource man- agement applications (IDC, 2000). This sustained interest in implementing and realizing the benefits of ERP systems, and the consequent life cycle issues, provide the rationale for this study (this need is further outlined in Gable et al., 1997a; 1997b; Gable, 1998; Gable et al., 1998). The paper proceeds as follows. First, the study background is described. Second, the research methodology is related. Third, study results are presented. Fourth, implications of the study findings are explored. Lastly, several broad conclusions are drawn. 2. Background of the Study 2.1 Whole of Government Initiatives In 1983, the Queensland Government Financial Management System (QGFMS) was success- fully implemented to provide a common financial management system to all Queensland gov- ernment agencies. A decade later in 1994, the government reaffirmed strong support for central co-ordination of financial information systems as a fundamental strategy underpinning sound financial management in the government budget sector. These activities created bene- fits associated with co-ordination and economies of scale. They include the provision of timely, current information on a government or sector-wide basis and cost savings in the ar- eas of training, relocation of staff, single-point market investigation, development and sup- port (Financial Management Strategy, 1994). The Queensland government is committed to delivering high quality, client-responsive ser- vices while maximizing value for money in their delivery. It was observed that, to be effec- 1153 tive, QGFMS must continually evolve to support new initiatives aimed at improving the budget sector's effectiveness. Three related initiatives currently shaping the budget sector en- vironment, are: (1) program management, accrual accounting and accrual output budgeting. These initiatives are being implemented across departments through Managing for Outcomes (MFO) - an integrated planning, budgeting and performance management framework (Finan- cial Management Strategy, 1998). An ERP system, SAP Financials, was chosen in 1995 to become the "new generation" of QGFMS. The SAP system was selected to enable government agencies' access to a fully inte- grated business solution that was both Year 2000 compliant and would do more than just manage agency financial information. By late 1999, the Queensland government had imple- mented this system across all 28 state government agencies. 2.2 Motivation for the Study Although SAP Financials had been established in some agencies for a considerable period, new issues associated with the system's ongoing support and evolution, continue to arise. A standard accounting environment driven by central government (Treasury) regulation, com- bined with other centrally driven reporting requirements as well as the same software (SAP) existing across all agencies, provided an excellent opportunity to research in ERP related is- sues. All key players (software vendors, implementation partners and user organisations) in ERP life cycle implementation, management and support can potentially benefit from a better understanding of these issues. ERP software vendors seek to redress negative perceptions that ERP implementation duration and costs are difficult to manage, and to improve ongoing cus- tomer support and satisfaction. Consulting firms seek to streamline implementation and share in the savings with clients. Both software vendors and consultants seek to increase the size of the ERP market through reduced costs and increased benefits to clients. Also, when software vendors and their implementation partners are more attuned to the issues identified, they will be well placed to further support clients throughout the ERP lifecycle. Potential benefits to clients from identifying and analyzing ERP life cycle related issues include: rationalized and more effective support from both the software vendor and implementation partner; improved ability to react to a changing environment; lower costs; and ERP systems that more accu- rately reflect business needs. For information systems management community members (e.g., professional societies, edu- cators, trainers, researchers) to effectively serve the community, they must be aware of major ERP life cycle issues. Professional societies serve the community by arranging conferences, sponsoring guest lectures and disseminating information through their publications. Educa- tors and trainers need information on key issues to create graduates with the necessary skills to address these concerns. Researchers will be more successful in attracting sponsorship if they undertake studies that are closely aligned to the concerns of the marketplace. Clearly there is a need for further research aimed at identifying the specific client-centred ERP lifecycle implementation, management and support issues faced by all levels and all roles in organisations. The extensive deployment of ERP in private and public sector and the rapidly growing and changing portfolio of software applications on which Queensland gov- ernment is dependent, magnify the imperative. 3. Methodology 1154 3.1 Objectives of the Study The research described in this article has several objectives. First, the research is designed to understand and explicate the major issues in relation to the ERP lifecycle within five Austra- lian state government agencies that implemented SAP Financials, as a team. In order to ob- tain a broad view of these issues, a Delphi-type method was adopted to systematically iden- tify and determine the major issues from the perspectives of individuals who had been closely involved with SAP Financials implementation, management and support. Second, the re- search highlights areas of consensus and difference among the stakeholder groups. Very little work has examined whether a shared concern of major ERP issues exists between implemen- tation partner and client, and at different levels of the organization. Third, the study serves to focus discussion and promote constructive interaction to develop an increasingly sophisti- cated understanding of the nuances of ERP lifecycle implementation, management and sup- port generally, and of implementation within the public sector in particular. 3.2 Data Collection A three-round, non-anonymous Delphi type survey was conducted, using personalized e-mail with attached survey instruments. The Delphi method was critiqued in the context of IS key issues studies and its application within the context of the current study is discussed in Chang and Gable (2000). The objective of the first round of the Delphi survey was to "inventory" issues experienced. After structuring a preliminary set of major issues, a second survey round sought further comments and confirmation of this synthesized set of major issues. After re- viewing feedback from round two, a final round requested respondents' scores on the relative importance of the major issues. In the process of coding and synthesis the survey responses, several potential coding schemes were examined and tested. Attempts to map the data onto existing models (e.g., the MIT90s framework, the ERP life cycle) failed to provide a satisfactory level of discrimination be- tween substantive issues. Subsequently, an open coding approach was adopted as a means of structuring the issues identified in the first survey round. The major strength of the open cod- ing approach is that it is data driven - the categories so formed reflect the range of issues that were collected as data rather than some pre-defined scheme. Because the categories are de- termined from the data themselves, respondents should comprehend them more readily in subsequent survey rounds (the strengths and weaknesses of potential coding methods and synthesis procedures have been debated in Chang et al., 2000). Two coders were involved in the open coding procedure. This involves each coder working individually through the open coding and synthesis procedures, and then comparing the indi- vidual's results from each coder and resolving differences into a preliminary set of major is- sues. Using a variation of the nominal group technique, a panel of domain experts from the government agencies then examined the resulting master set of major issues to establish the coding reliability and content validity. Discrepancies were discussed with the research team. 3.3 The Study Sample Individuals from the implementation partner (a "big 5" Consulting Firm) and five closely related government client agencies were pre-identified and contacted for study participation. To qualify for study participation, they were required to possess substantial and diverse in- volvement with SAP Financials: at any level, in any role, in any phase of the lifecycle, with 1155 any of the modules implemented. 117 individuals were identified and included in the contact database, based on a defined Survey Participants' Selection Guidelines, and through inter- views of senior sponsors in each agency. 4. Study Findings 4.1 Round 1 (Inventory Round) Table 1 - 1st Round Response by Before the e-mailout, the survey instrument (Word attach- Organisation, Role, Level of ment) and covering email, were pre-tested for clarity and ease % of % of Total of understanding with several senior personnel in the govern- Response Row Organisation ment agencies. Minor cosmetic changes resulted. 78 ques- Consulting Firm 7 1130 tionnaires were returned, yielding a 67 % response rate. A to- Agency A 27 4475 B 12 2057 tal of 61 valid questionnaires were eventually obtained from C 7 1170 the first round survey (Table 1) providing a net response rate D 2 315 of 52%. Known reasons for non-response included: some re- E 6 1043 Total 61 52 100 spondents had discontinued their SAP responsibilities; others Role had left the organisations or were on holiday/materiality Partner 13 2139 leave; several respondents did not want to participate because Clients 48 7957 Total 61 52 100 of the time required to complete the questionnaires. Several Level staff of Agency A played a lead role on the SAP Financials Strategic 13 2168 implementation and acted as "implementation partner" in Technical 9 1539 Operational 39 6452 close cooperative with the consultant. It is observed that 21 % Total 61 52 100 of respondents from the Consulting Firm (7) and from the Agency A (6) played the role of implementation partner and therefore were involved across all five agencies' project. Note that the term 'client' herein refers to employees of the Agencies, whom are 'clients' of both the ERP vendor and the im- plementation partner. Sixty-four percent of respondents represent the operational level (e.g., business process team member, power user, help desk team member), 21% the strategic level (e.g., steering committee member, project sponsor, project manager) and 15% the technical level (e.g., system developers, system administrator) respectively. Respondents were asked to indicate which of six lifecycle phases, and which of eight SAP Financial modules they had been involved in. Table 2 shows the distribution of respondents' involvement by phase, module and duration. Results indicate that respondents have been in- volved across all phases of the lifecycle. The majority of respondents (80%) indicated less than 2 years experience of the ERP lifecycle. This is likely due to: (1) the relatively recent prevalence of ERP, (2) the relatively brief history of ERP within the five government agen- cies, and (3) the dearth of ERP expertise at the Table 2 - Involvement by Phase, Module and Duration Phases % Modules % Duration % time of the study (e.g. Plan 10 General Ledger 17 < 1 Year 39 sometimes resulting in Design & Build 13 Accounts Receivable 13 1 to 2 Years 41 relatively junior staff Testing 18 Accounts Payable 20 2 to 3 Years 15 of the implementation Implementation 17 Fixed Assets 10 3 to 5 Years 5 partner being put forth Knowledge Management 14 Controlling 12 as "experts"). The sys- Up-and-Running 28 TR/FM 7 tems under study were Materials Management 9 the first ERP experi- Projects 8 ence for most Agency Others 4 Total 100 Total 100 Total 100 employees. 1156 Essentially, 274 issues were identified from the 61 respondents, or Table 3 - Distribution of 4.5 issues per respondent on average. Table 3 shows approximately Initial Issues by Organisation, Role & Level 42% (115) of issues identified were derived from Agency A. This is # % unsurprising given the lead role played by that Agency in the SAP Organisation Financials implementation, and given that 44% (27) of total respon- Consulting Firm 26 9 dents are from that Agency. The number of issues identified by Agency A 115 42 Agencies versus Partners is proportionate to the number of respon- B 48 18 C 34 12 dents in these groups. Also, the number of issues identified is D 14 5 roughly proportional with the numbers of respondents at the opera- E 37 14 tional, technical and strategic levels. Total 274 100 Role We next sought to distill from the 274 issues into a summary master Partner 55 20 Client 219 80 set of major issues and related sub-issues. The coding and synthesis Total 274 100 procedures resulted in a set of 10 major issue categories (Table 4) Level with 38 sub-issues (Table 6). The first round responses were broadly Strategic 78 28 coded and synthesized: 64% of respondents identified 55 issues con- Technical 27 10 cerning Knowledge Management (e.g. difficult to retain people with Operational 169 62 Total 274 100 SAP skills due to market pressure to leave), 49% of individuals re- ferred to 50 issues in System Development (e.g. frequency of SAP upgrades places a large burden on system maintenance), 48% nominated 67 issues that related to Operational Defi- ciencies (e.g. operational deficiencies that impact the accuracy and efficiency of operations and ease of use of the system), 28% of respondents identified Organizational Context as a source of 28 issues (e.g. diversity of government systems makes integration difficult), 25% of respondents nominated 17 issues were associated with System Performance (e.g., inadequate to meet operational requirements), 20% of respondents suggested 20 issues specifically re- lated to the implementation Costs and Benefits of the systems (e.g., complexity of SAP far exceeds the requirements of some agencies), and 20% of respondents specified, for example, ongoing Support for the SAP systems as inadequate. Finally, 28% of respondents indicated the remaining 8, 8 and 7 issues Table 4 - Ten Major Issue Categories Responses specifically related to the catego- Respondents Issues Major Issue Categories M-# # % # % ries of Data Conversion, Lack of Knowledge Management 3 39 64 55 20 Consultation, and Reluctance to System development 9 30 49 50 18 Accept Dissenting View respec- Operational Deficiencies 5 29 48 67 24 tively. Using the incidence of Organisational Context 6 17 28 28 10 nomination as an early crude indi- System Performance 10 15 25 17 6 Cost and Benefit 1 12 20 20 7 cator, it would appear at this stage Support 8 12 20 14 5 that ERP Knowledge Management Data Conversion 2 8 13 8 3 is most problematic, followed Lack of Consultation 4 6 10 8 3 closely by System Development Reluctance to Accept Dissenting View 7 3 5 7 3 concerns, Operational Deficiencies Total 61 100 274 100 and others. 4.2 Round 2 (Confirmation Round) The second round survey aimed to (1) report a preliminary set of major issues meant to cap- ture the concerns of client organisations, as they would affect ERP life cycle implementation, management and support; (2) provide a structure of these synthesized issues that indicates relationships to the respondents' initial responses; (3) obtain comments and confirmation on the tentative set of major issues; and (4) finalize a master set of meaningful major issues that is relevant to study participant organisations and the IS community at large. 1157 In order to examine and arrive at a best possible set of major issues and related sub-issues for a further "weights" round survey, a domain experts' workshop was conducted soon after deri- vation of the preliminary set of major issues and related sub-issues. Four out of five represen- tatives from organisations and five research team members were agreed to participate in this panel workshop. This workshop was organized to allow time for information sharing and dis- cussion with the participants as well as the presenters. The workshop yielded valuable in- sights and a greater level of understanding of issues with SAP Financials in the government agencies, and resulted in a tentative set of major issues and related sub-issues that are more relevant and meaningful to the study stakeholder groups. A number of indeterminate issues were resolved. Having rationally synthesized and logically structured a tentative set of major issues, in this confirmatory/interim round we also sought respondents' comments on, and confirmation of this master list of issues. For each respondent from round one, a custom report was prepared. The report included the hierarchy of 10 major issues and 38 related sub-issues. The report also clearly indicated the linkage between each of the respondent's first round issues, and the major issues and related sub-issues with which we had associated. A total of 61 reports were distributed to individuals who had responded in the first round survey. To increase the re- sponse rate, the round two survey was also e-mailed to 39 non-respondents. Although partici- pants were instructed that there was no need to formally respond if they agreed in principle with the preliminary set of major issues, about one quarter of questionnaires were returned showing their agreement with the tentative set of major issues and related sub-issues. A mas- ter set of major issues and related sub-issues was finally achieved. 4.3 Round 3 (Weights Round) During September-October of 2000, 100 round-3 questionnaires were sent to survey partici- pants, excluding those who in the previous survey rounds had indicated they were unable to participate. Respondents were asked to rate the relative importance of the issues. Prior to its e-mailing, the survey was pre-tested for clarity and ease of understanding by several senior personnel in the government agencies. Slight changes were made. Consistent with past IS major issues studies, respondents were asked to score each of the 38 sub-issues on a scale from 1 to 10 where 1 indicates the issue is "not important" Table 5 - 3rd Round Response by Organisation, Role and Level of and 10 indicates the issue is "very important." % of % of Response Row Total Approximately one week after the due date, in an effort to Organisation boost the response rate, follow-up e-mail messages and Consulting Firm 6 29 14 Agency A 15 48 36 phone calls were made to non-respondents. When necessary, B 7 44 17 a copy of the questionnaire was e-mailed to those respon- C 3 38 7 dents who had 'misplaced' the survey. The follow-up phone D 3 30 7 E 8 57 19 calls resulted in 15 additional returns. A total of 58 ques- Total 42 42 100 tionnaires were returned, yielding a 58 % response rate. 42 Role valid questionnaires were eventually obtained from the final Partner 13 46 31 round survey, providing a net response rate of 42%. All Client 29 40 69 Total 42 42 100 agencies, roles and organizational levels of involvement Level were represented. The distribution of the survey respondents Strategic 13 72 31 in this final round survey by agency, role and organizational Technical 4 21 10 Operational 25 40 60 level is shown in Table 5. Total 42 42 100 1158 Table 6 - Sub-Issue Ranks S-# Mean N=42 Std Rank Sub-Issues M-# Major Issue Category Dev 8 7.04 32 1.87 1 Training provided was inadequate and did not cover the diversity of circumstances encountered in normal daily 3 Knowledge Management 1 6.97 32 2.1 2 Complexity (& therefore cost) of SAP far exceeds the requirements of some agencies 1 Cost/Benefit 2 6.72 34 2.55 3 Complexity of SAP drives costs beyond reasonable limits 1 Cost/Benefit 10 6.54 34 2.73 4 System documentation is inadequate, particularly with respect to system design and controls 3 Knowledge Management 22 6.45 28 2.45 5 Lack of leadership at senior levels 6 Organizational Context 16 6.34 33 2.16 6 SAP is not sufficiently integrated with other systems 5 Operational Deficiencies 9 6.32 31 2.49 7 Shared knowledge among project team members was a problem - agency staff did not understand SAP and 3 Knowledge Management implementation personnel did not understand agency requirements 35 6.19 30 2.66 8 Requested system functionality was sacrificed in order to meet implementation deadlines 9 System Development 19 6.09 30 2.44 9 Differences in work ethic among project personnel 6 Organizational Context 15 6.07 30 2.09 10 Persistent minor errors and operational issues have not been rectified 5 Operational Deficiencies 11 6.04 27 2.64 11 Lack of consultation with operational level users meant that operation requirements were not met 4 Lack of Consultation 7 6.02 31 2.37 12 Insufficient resources and effort put into developing in-house knowledge 3 Knowledge Management 13 5.88 31 2.28 13 Not all required reports were available at implementation time 5 Operational Deficiencies 34 5.88 30 2.45 14 Issues that arose during, or result from, the development phase of the SAP system 9 System Development 18 5.80 32 2.72 15 Security is difficult to maintain in SAP resulting in some users being granted too much access and others not having 5 Operational Deficiencies 3 5.74 33 3.02 16 Costs of SAP exceed those of QGFMS without commensurate benefit 1 Cost/Benefit 33 5.74 31 2.96 17 Inadequate system testing left many errors in the implemented system 9 System Development 36 5.69 29 2.96 18 The project team was disbanded when the system was handed over despite many issues remaining unresolved 9 System Development 28 5.68 29 2.88 19 Ongoing support for the SAP system is inadequate 8 Support 37 5.57 32 2.53 20 Too little effort put into redesigning the underlying business processes, resulting in a system that represented a 9 System Development 'technology swap' that failed to capture many of the benefits of SAP 24 5.54 28 3.13 21 Political issues had a negative impact on the project 6 Organizational Context 17 5.47 29 2.53 22 SAP lacks some functionality of QGFMS 5 Operational Deficiencies 12 5.37 24 2.38 23 Developing reports is difficult in SAP 5 Operational Deficiencies 29 5.36 28 2.81 24 Support personnel are inadequately trained 8 Support 14 5.23 22 2.26 25 Operational deficiencies that impact the accuracy and efficiency of operations and the ease of use of the system 5 Operational Deficiencies 21 5.19 32 2.49 26 Implementation across multiple agencies led to sub-optimisation of the system configuration 6 Organizational Context 26 5.17 31 2.51 27 Timing of implement was inappropriate because of change underway in the public sector 6 Organizational Context 23 5.12 28 2.51 28 Lack of ownership/responsibility by agency personnel at the project level 6 Organizational Context 4 5.07 29 2.27 29 SAP implementation benefits do not justify costs 1 Cost/Benefit 31 4.98 25 2.88 30 Frequency of SAP upgrades places a large burden on system maintenance 9 System Development 30 4.87 26 2.94 31 Complexity of SAP means few, if any, people understand SAP beyond a single module, making overall design 9 System Development 38 4.79 30 2.84 32 System performance is inadequate to meet operational requirements 10 System Performance 5 4.65 34 2.85 33 Errors were found in data converted from former QGFMS 2 Data Conversion 20 4.53 29 2.28 34 Diversity of government systems makes integration difficult 6 Organizational Context 25 4.31 24 2.78 35 Poor communication between agencies 6 Organizational Context 32 4.21 33 2.75 36 Frequency with which requirements changed caused problems for developers 9 System Development 6 3.88 32 2.51 37 Difficult to retain people with SAP skills due to market pressure to leave 3 Knowledge Management 27 3.47 30 2.16 38 Organization appears unable or unwilling to be responsive to requests for changes in the system to resolve operational 7 Reluctance to Accept problems Dissenting View Total 5.55 292 2.66 1159 In Table 6, an overall distribution, dispersion, and ranking of major issues and related sub- issues (i.e., the mean rating, standard deviation, and ranking of each synthesized major issues and sub-issue) were depicted. The ranking for the major issues and related sub-issues are simply based on the average of mean scores. A total of 1133 valid rating cases (71%) from 42 respondents were calculated (the 29% of missing/invalidate values in several rating cases are excluded) in order to measure the distribution, dispersion and ranking of each synthesized sub-issues. In attention to the question, How do stakeholders rate the relative importance of these is- sues?, Table 6 shows overall rankings of the issues appeared to be relatively important than the rest of the sub-issues: (1) training provided was inadequate and did not cover the diver- sity of circumstances encountered in normal daily operations (7.04), (2) complexity (&therefore cost) of SAP far exceeds the requirements of some agencies (6.97), (3) complex- ity of SAP drives costs beyond reasonable limits (6.72), (4) system documentation is inade- quate, particularly with respect to system design and controls (6.54), (5) lack of leadership at senior levels (6.45), (6) SAP is not sufficiently integrated with other systems (6.34), (7) shared knowledge among project team members was a problem - agency staff did not under- stand SAP and implementation personnel did not understand agency requirements (6.32), (8) requested system functionality was sacrificed in order to meet implementation deadlines (6.19), (9) differences in work ethic among project personnel (6.09) and (10) persistent minor errors and operational issues Table 7 - Major Category Ranks have not been rectified (6.07). Std M-# Mean N=42 Dev Rank Major Issue Categories Detailed discussion of study 1 6.16 128 2.60 1 Cost and Benefit 4 6.04 27 2.64 2 Lack of Consultation findings under 10 major issue 3 5.96 160 2.62 3 Knowledge Management categories (Table 7) can be 5 5.78 201 2.35 4 Operational Deficiencies found in Chang and Gable 8 5.53 57 2.82 5 Support (2001). Comparisons of sub- 9 5.40 236 2.79 6 System development issues by government agencies, 6 5.32 230 2.62 7 Organisational Context roles, and organizational levels 10 4.79 30 2.84 8 System Performance of involvement are too pre- 2 4.65 34 2.85 9 Data Conversion 7 3.47 30 2.16 10 Reluctance to Accept Dissenting View sented therein. Total 5.55 1133 2.66 4.4 Comparison of Sub-issues by Government Agency, Role and Organizational Level of Involvement Since the comparison of sub-issues by government agency compares variable means (i.e., av- erage mean ratings) for respondents of more than two different groups, we conduct a statistic procedure of Analysis of Variance (ANOVA) in attention to the question, "Do respondents in each of the five government agencies have similar mean ratings?" Analysis (N = 36) re- veals broad agreement across the five agencies on the importance of the sub-issues. Signifi- cant differences are observed on 6 of the 38 sub-issues. The overall result shows respondents as a group of government agencies have similar views on most sub-issues under the 10 major categories. ERP Knowledge Management related issues: (1) system documentation is inadequate, par- ticularly with respect to system design and controls, and (2) insufficient resources and effort put into developing in-house knowledge were ranked the most important issue in Agency A and Agency B. The Operational Deficiencies related issues such as SAP lacks some function- ality of existing system were placed as the most important issue in Agency C while the Cost 1160 and Benefit related issues like complexity of SAP drives costs beyond reasonable limits were perceived as the most important issue by Agency D. The most important issues, which were Organizational Context related, to Agency E were lack of leadership at senior levels. The Scheffe is employed as a conservative post-hoc comparison in determining which groups in between (if any) are different. We conclude that Agency A and Agency C had statistically significant different views on errors were found in data converted from former QGFMS (0.02). The Agency B and Agency E had significantly different views on diversity of govern- ment systems makes integration difficult (0.01). The Agency B and Agency C had signifi- cantly different views on complexity of SAP mean few, if any, people understand SAP beyond a single module, making overall design decisions very difficult (0.03). Mean scores and ranks of the sub-issues were also compared by organisational level. System Development related issues like requested system functionality was sacrificed in order to meet implementation deadlines were ranked as the most important issue at the strategic level. The Organizational Context related issue; political issues had a negative impact on the pro- ject is placed as the most important issue of the technical level. The most important issues, which were ERP Knowledge Management related, to operational level were system documen- tation is inadequate, particularly with respect to system design and controls. We also conducted a statistic procedure of ANOVA to answer the question, "Do respondents in each of the three organizational levels have similar mean ratings?" The overall result shows respondents (N = 42) have similar views on most major issues except the following 5 issues: (1) SAP implementation benefits do not justify costs in Cost and Benefit category; (2) insufficient resources and effort put into developing in-house knowledge, (3) shared knowl- edge among project team members was a problem - agency staff did not understand SAP and implementation personnel did not understand agency requirements, and (4) system documen- tation is inadequate, particularly with respect to system design and controls in Knowledge Management category; and (5) too little effort put into redesigning the underlying business processes, resulting in a system that represented a 'technology swap' that failed to capture many of the benefits of SAP in System Development category. The post-hoc with Scheffe procedure comparisons revealed that technical and operational level personnel had different views which were statistically significant on the previous men- tioned five issues while strategic and technical level personnel had statistical significant dif- ference on issue of insufficient resources and effort put into developing in-house knowledge (0.04). Finally, mean scores and ranks of the sub-issues from Implementation Partner staff versus Client staff were compared. To compare the average ratings of two groups of different sub- jects, the implementation partner (13) and client personnel (29), on one variable we con- ducted independent-samples t-test. We are interested in the question, "Did the implementa- tion partner and client personnel in the major ERP life cycle issues have similar mean rat- ings?" Of these, one might expect clients to have an internal orientation, whereas implemen- tation partners might have an external orientation. We had no prior expectations of the focus of consultants. There appears to be concurrence among client personnel that complexity of SAP drives costs beyond reasonable limits is the most important issues. In contrast, the im- plementation partner views political issues had a negative impact on the project as being the most important issue. 1161 As the comparison shows that the probability values is greater than 0.05, we conclude that implementation partner and client personnel had similar mean scores in 26 of the sub-issues, such as complexity (& therefore cost) of SAP far exceeds the requirements of some agencies. In contrast, we found that these two types of personnel had different views on 12 of the sub- issues, such as insufficient resources and effort put into developing in-house knowledge and complexity of SAP drives costs beyond reasonable limits. 5. Implications This study's primary limitation is the sample size of survey participants; although there were 61 responses at the first survey round and 42 responses at the final survey round correspon- dently from different individuals. The results, however, do show significant relationships among different individuals' experiences to the major ERP lifecycle implementation, man- agement and support issues. The fact that issues and concerns come from independent par- ticipants in the study increases confidence in the results. 5.1 Implications for Client Users ERP solutions are revolutionizing how organisations produce goods and services, by integrat- ing an organization's different departments and functions, and ensuring smooth flow of in- formation across the organization. ERP systems are very large and complex and warrant a careful planning and execution of implementation, management and ongoing support. They are not mere software systems; they affect how a business conducts itself. How an organiza- tion implements an ERP system, determines whether it creates a competitive advantage or becomes an organization headache. The top contributor for a successful ERP implementation is strong commitment from top management, as an implementation involves significant al- terations to existing business practices and an outlay of huge capital investments. The other important factors are the issues related to reengineering the business processes and integrat- ing the other business applications to the ERP backbone. Top management plays a key role in managing the change an ERP brings into an organization. Organisational commitment is paramount due to possible lengthy implementation and huge costs involved. Once imple- mented, an ERP system is difficult and expensive to undo. Since no single ERP solution can satisfy all the business needs, organisations may have to implement custom applications in addition to the ERP software. Integrating different software packages poses a serious chal- lenge, and the integration patchwork is expensive and difficult to maintain. Selecting and managing consultants pose a continuous challenge due to the shortage of skilled consultants in the market. ERP vendors are bringing out industry-specific solutions and newer methodologies to cut the length and costs of implementation. It is suggested, or- ganisations could reduce the total cost of implementation if they reduce customization by adapting to the ERP's built in best practices as much as possible. Selecting the right employ- ees to participate in the implementation process and motivating them is critical for the im- plementation's success. Additionally, it is important to train the employees to use the system to ensure the proper working of the system. 5.2 Implementation for Consulting Firms and Vendors Because the ERP market demand has grown so dramatically during the last decade, a short- age of competent consultants has resulted. This skill shortage is so deep that it cannot be im- mediately filled. Finding appropriate people and retaining them through the implementation 1162 is a major challenge, particularly since ERP implementation demands multiple skills (e.g., functional, technical, and interpersonal skills). The software vendors and consulting firms as implementation partners must work closely with the client in comparing the ERP system to client needs. After jointly identifying discrepancies, the three parties should estimate the ex- tent of modifications necessary and their cost. The implementation partners must be prepared to offer substantial ongoing support for the client throughout the various stages of ERP lifecycle. Findings from several of the survey re- sponses suggest the importance of support. Many client individuals complained that the im- plementation partners had problems in supporting the implementation and the post- implementation of the system. Support was a major source of conflict between customers and the vendor. The implementation may need to evaluate the capabilities of the client and recommend spe- cial education or consulting assistance to prepare for ERP implementation. These assessments of clients' expertise, support, and implementation assistance provided by the implementation partners are most clearly related to characteristics of the client's work environment, tasks and technology, and decision-making process. These organizational features provide clues regard- ing client experience and subsequent needs for support. In providing this support, the imple- mentation partner may want to calculate and include the cost of sufficient consulting help for each client organisation in its bid. 5.3 Implications for Researchers The current study provides an exploration, description and comparison of emerging ERP life- cycle implementation, management and support issues. While the respondents were not drawn from a random sample of client organisations and consulting firms and while the num- ber of respondents was relatively small; their views do represent a range of organisations, roles and organisational levels. The study was not intended to build or test theory but does offer some insights into needed and relevant research in the area of ERP. This paper reports the issues and problems to be concerns in the implementation, manage- ment and support of ERP lifecycle and comparison of these issues by the stakeholder groups. For the purposes of the continuing study, and with the objective of stimulating further interest in ERP research, Table 8 offers a list of research questions compiled by the authors to guide further research based on the stages of ERP lifecycle. For example, future work should ana- lyze the need for understanding of what factors moderate the issues produced across the vari- ous stages of ERP lifecycle? What has caused these issues and their relative importance to change over time? Note that while several of these issues are addressed anecdotally in various MIS articles (e.g., Gable et al., 1997a; 1997b and Gable 1998), very little substantive academic research has been done into these important issues. 1163 Table 8 - Research in ERP ERP Lifecycle Stages Research Areas Pre- Should requirements be specified in the same way when selecting an ERP system, as they are for Implementation designing and developing a in-house system? What are the costs of switching from legacy applications to the ERP systems? Do organizations tend to fully anticipate the organizational costs of implementing an ERP systems? Are the issues the same for small packages? Large packages? All packages? Implementation To what extent and in what ways are ERP systems (or could they be) designed to: accommodate add- ons/front-ends/back-ends and facilitate upgrading to new versions without losing in-house enhancements. How easy or difficult is it to assess this characterist How do ERP testing differ from implementing in-house developed software? What differences in the roles and expertise of the implementation team do these dissimilarities suggest? How can ERP systems be effectively implemented in various-sized enterprises? What cultural or other specific contextual factors should be taken into consideration when implementing ERP systems? What unique characteristics of ERP systems should influence the audit of ERP systems To what extent does ERP systems drive BPR versus BPR driving the implementation of packages? Whether to, and how to, integrate other third party software with ERP systems (i.e., Whether to integrate add-ons or live with ERP functionality)? ERP systems represent significant complexity in terms of amount of detail, relationships, the problem of finding reusable artifacts. How should this be approached? How to manage the significant organizational changes resulting from the introduction of ERP systems (e.g., new processes, staff changes, broader roles, etc.)? Post- What unique characteristics of ERP systems should influence its post-implementation review? Implementation How to measure Return on Investment (ROI) on ERP related investments? What are the benefits that management perceive from internet/intranet enabled ERP systems? What factors moderate the issues produced across the various stages of ERP lifecycle? What has caused these issues and their relative importance to change over time? 6. Conclusions While most large organisations have committed to using ERP systems in the last few years, academics have neglected to address client-centred issues and problems regarding ERP life- cycle implementation, management and support. This research addresses these concerns by comparing ERP lifecycle issues that lead to a broader understanding and implications for the stakeholder groups. Although the sample size is small, the research receives some support from the data. ERP systems remain one of the most promising solutions to integrate the com- plete range of an organisation's processes and functions and enables better resource planning and execution, together with improved delivery of value added products and services to cus- tomers in the shortest possible time. Following the methodology used in this paper, conclusions are divisible into those related to the methodology used and those related to the issues themselves. For methodology, this re- search has found that the actual step-by-step processes for generating a meaningful set of ma- jor IS issues from diverse survey responses has not been adequately reported, regarding the data is non-numeric, generally unstructured, and often rich in perceptions in particular. The qualitative and quantitative type of data collection and analysis, the iterative processes of identifying, rationalizing, determining and comparing, have served as a guide to better under- standing and facilitate the comparison of the results of the study. The methodology has proved to be an alternative approach for coping with this type of study in the context of in- formation systems. 1164 The current study addresses only SAP Financials, in five Australian state government agen- cies. The specificity of the study and these constraints, while improving the homogeneity of the sample and internal validity, limits the extensibility of the study findings. This study is expected to be extended to other ERP modules, other ERP systems, the private sector, other methodologies and other regions. The comparison analysis from this study could be extended from the exploratory stage to the explanatory stage (e.g., what are the factors that cause the issues?). Just as this research is fundamentally built from previous IS key issues studies, it is antici- pated that future studies may use the experiences and insights gained from this work. Given the rapid change the ERP systems profession is experiencing, it is important to consider any emerging issues carefully. These can be incorporated either through enhancing existing issue definitions or through the exploration of new issues. When defining the issues, care should be taken. 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(Financial Management Strategy, 1994) Financial Management Strategy in Queensland Gov- ernment, 1994. Queensland Treasury, Public Document. (Financial Management Strategy, 1998) Financial Management Strategy in Queensland Gov- ernment, 1998. Queensland Treasury, Public Document. 1166
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This is a soft box that is really cheap and easy.This is for those photographers who don't want to spend $200.95. Disclaimer I am in no way responsi...
Materials 1 Box Aluminum foil Wax Paper Flashlight Duct tape Scissors /knife Pencil
Fold the box and then cut the top flaps off the box.
Take the aluminum foil and put the dull side facing up.Use some tape to hold it in place.
Cut a hole in the box.Put the flashlight through the hole.
Put the paper over the box and tape it in place.
That's how you make a Mac-Gyver soft box. By the way, if you don't mind please vote for me.
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List all words starting with reclasped
Only the word reclasped was found, nothing longer.
Some random words: juba mho aecia kheda mm ommatidia to
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text:
11am: 6-3-7
4pm: 3-6-7
9pm: 1-6-3
Swertres Lotto Prize: P4,500.00 per 20 peso play
Draw Date: June 22, 2013 (Saturday)
Once again, the Swertres result and winning numbers are as follows…
Swertres result 06/22/2013 (Saturday):
11:00AM (Morning Draw) Result – 6-3-7
04:00PM (Afternoon Draw) Result – 3-6-7
09:00PM (Evening Draw) Result – 1-6-3
Winning combinations must be in exact order.
Analysis: Coming soon…
See our latest lotto result compilation for all draws here. These are the PCSO lotto result topics found on this page: 'pcso swertres' - 'lotto results today' - 'suwertres result' - 'lotto results swertres' - 'swertres result september 22 2013' - 'swertres result june 22' - 'swertres result today 9pm 2013' - 'suertres result june 22 2013' -Best of Luck!
You may also want to check the SWERTRES RESULT July 3 2015, the SWERTRES RESULT July 2 2015, or the complete draw result history in the link above.