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This is a sobering reality for many technology executives and employees alike; they are now faced with the reality of paper fortunes that aren t worth much more than the paper itself This is the taste of bitter medicine that is necessary to correct the current problem of executive compensation and to ensure a healthy corporate environment going forward Reining in excessive stock option grants, balancing pay with performance, and measuring the total cost of compensation are steps that must be undertaken by companies and their boards of directors This is not to curb the spirit of capitalism Rather the pursuit of wealth should carry with it its own code of ethical behavior including effective systems of accountability..

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reporting process to the ETL process. Queries that compare facts from multiple stars are simplified, since all necessary information now resides in a single star schema. Notice that this solution requires the user to select which star to use for each report. This potentially confusing matter can be simplified by constructing multiple semantic layers one for the study of orders, one for the study of shipments, and one for comparing the processes. The user s choice of star is thereby made before he or she even begins bringing items onto a reporting canvas. TIP A merged fact table can be used to make up for reporting tools that cannot drill across. The addition of a merged fact table may be appealing even when the business intelligence tool is capable of drilling across. Because the work of comparing processes is shifted to the ETL process, the merged fact table is likely to be a better performer. This is particularly true when stars for the individual processes reside in different physical locations or in heterogeneous products. The solution may also be easier for users to understand and work with.

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Even if your tool can generate drill-across queries, you are not out of the woods. The presence of multiple fact tables may introduce some additional concerns. The first has to

the years there has been much discussion about how to account for these financial instruments. Until recently, however, Corporate America has kept up a united front in opposition to expensing options. Now the accounting rules are about to change, requiring companies to account for options as expenses on their income statements instead of only listing them as footnotes. While this is significant progress, focusing only on the accounting rules belies the full extent of the story. Accounting for options is a saga with its share of intrigue and compromise behind the scenes, all of which seems fitting for such high-risk and largely misunderstood instruments. The accounting rules, while a step in the right direction, are not the complete solution to what will remain a difficult and emotionally charged problem. These rules alone will not assure us that companies will assume full accountability and risk management where options are concerned. To do that companies will have to ask themselves what few have even pondered yet: what is the true economic cost of options To answer that question, let s examine how far we have come on the expensing of options. The issue of accounting for options was first raised in the early 1950s. But with no effective means to value options at that time, the discussions on accounting for them did not

Business View Days Date Month Year Activities Quantity Ordered Quantity Shipped . . . DAY ORDER_AND_ SHIPMENT_FACTS quantity_ordered quantity_shipped CUSTOMER

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