Guidelines
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95% of spreadsheets have errors
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Basis for these guidelines
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Be consistent
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Data clones
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Divide content into modules
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Folder and filename conventions
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Give each special data value a name
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Hard-coded data in formulae
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Keep formulae simple
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Learn from software developers
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Manage the life cycle
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Managers must recognize the risk
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Merged cells
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Remove empty sheets
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Spaces in formulae
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Spreadsheet users must recognize the risk
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Spreadsheets are not as simple as we think
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Target audience
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Understand the life cycle of spreadsheets
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Why spreadsheets have errors
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