Many states and school districts are rethinking how they do educational assessment. A few are going further: attempting to build "balanced," "comprehensive," or "next-generation" assessment systems. At the same time, practitioners and researchers have long mulled the purposes and parts such systems should have. But…

This paper proposes a teaching approach to reinforce accounting students' understanding of the concept of database normalization. Unlike a conceptual approach shown in most of the AIS textbooks, this approach involves with calculations and reconciliations with which accounting students are familiar because the methods are frequently used in…

The collaborative system with finite number of states is defined. A very large database is structured. Operations on large databases are identified. Repetitive procedures for collaborative systems operations are derived. The efficiency of such procedures is analyzed. (Contains 6 tables, 5 footnotes and 3 figures.)