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                                    <!-- Change Month -->
                                    <B>December 2004</B> </TD>
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                                    <P>  <B>Perspectives<BR>
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                        <H3><B>Articles 
                      In This Month's Issue </B></H3>                      </TD>
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                            <TD><p> <strong><a href="http://www.gfoa.org/services/gfr/archives/2004/12/main3.pdf">ERP Market Dynamics for Midsize Governments</a></strong> <BR>
                              <br>
                                The Tier II ERP market provides an important solution to small and midsize governments that cannot afford SAP, Oracle, or PeopleSoft systems. This article identifies some of the steps Tier II customers can take to protect themselves and their investments in this changing market.<br>
                                <font color="#FF0000">Shayne Kavanagh and Jason Hoekstra</font></p>
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                                <strong>The Road to ERP Optimization
</strong><br> 
                                During the boom years of the late 1990s, many governments bought into the promises of ERP without articulating desired outcomes or establishing measures of project success. Many of these same governments are now wondering if it was worth it.<br>
                                <FONT COLOR="#FF0000">James Harris </FONT> </p>
                              <p><strong>Pay IT Forward: No-Harm Funding Alternatives for Information Technology
</strong><br>
                                The fiscal perfect storm of the last three years has proven that yesterday&rsquo;s thinking is no longer good enough to solve today&rsquo;s structural problems. Pay IT Forward is a collection of technology-related strategies for reducing pressure on the general fund.<br>
                              <FONT COLOR="#FF0000">Paul W.Taylor</FONT></p>
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                                <strong>Beyond ROI: A New Framework for Measuring the Value of Technology
Investments </strong><br>
                                Traditional return on investment analysis fails to consider the non-financial costs and benefits associated with major technology investments. This article presents an alternative decision model for evaluating potential technology initiatives.<br>
<FONT COLOR="#FF0000">Huy T. Nguyen</FONT>
                              <p><br>
                                  <strong>Rightsizing Your Technology Budget
</strong><br>
                                  Budgetary belt-tightening has forced governments to take a hard look at their technology outlays. Learn about some of the strategic and tactical approaches governments are using to achieve cost savings in their technology budget without compromising service quality or administrative efficiency.<br>
                                  <FONT COLOR="#FF0000">Michael Wheeler</font>
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