Saturday, November 16, 2019

Computer Data Storage Essay Example for Free

Computer Data Storage Essay Computers have brought about a revolution across all industries. They have changed the face of society. They are no longer specialized tools to be used by specially trained people. They are ubiquitous and used in almost every sphere of life. Computers have changed the way we work, be it any profession. Therefore, it is only natural that the role of computers in education has been given a lot of importance in recent years. Computers play a vital role in every field. They aid industrial processes, they find application in medicine; they are the reason why software industries developed and flourished and they play an important role in education. This is also why the education system has made computer education a part of school curriculum. Lets look at what role computer technology plays in the education sector. The advantages of computers in education primarily include: * Storage of information * Quick data processing * Audio-visual aids in teaching * Better presentation of information * Access to the Internet * Quick communication between students, teachers and parents * There are tools like spelling and grammar checker, thesaurus and dictionary, installed in the computer. Thus, it takes less time to proofread a written document * Also, there is no need to open up a dictionary book to look for meanings of words. * Typing is much faster than writing on a paper. * If there is a need for reorganizing the sentences or paragraphs, one can cut and paste and make the necessary changes. * In schools, computer education has been made compulsory to spread awareness about computers. As a matter of fact, computers have become a learning tool for children. Computers are a brilliant aid in teaching. Online education has revolutionized the education industry. Computer technology has made the dream of distance learning, a reality. Education is no longer limited to classrooms. It has reached far and wide, thanks to computers. Physically distant locations have come closer due to Internet accessibility. So, even if students and teachers are not in the same premises, they can very well communicate with one another. There are many online educational courses, whereby students are not required to attend classes or be physically present for lectures. They can learn from the comfort of their homes and adjust timings as per their convenience. Computers have given impetus to distance education. Computers facilitate effective presentation of information. Presentation software like PowerPoint and animation software like Flash among others can be of great help to teachers while delivering lectures. Computers facilitate audio-visual representation of information, thus making the process of learning interactive and interesting. Computer-aided teaching adds a fun element to education. Teachers hardly use chalk and board today. They bring presentations on a flash drive, plug it in to a computer in the classroom, and the teaching begins. Theres color, theres sound, theres movement the same old information comes forth in a different way and learning becomes fun. The otherwise not-so-interesting lessons become interesting due to audio-visual effects. Due to the visual aid, difficult subjects can be explained in better ways. Things become easier to follow, thanks to the use of computers in education. Computers enable access to the Internet which has information on literally everything. Computers enable storage of data in the electronic format, thereby saving paper. Memory capacities of computer storage devices are in gigabytes. This enables them to store huge chunks of data. Moreover, these deveices are compact. They occupy very less space, yet store large amounts of data. Both teachers and students benefit from the use of computer technology. Presentations, notes and test papers can be stored and transferred easily over computer storage devices. Similarly, students can submit homework and assignments as soft copies. The process becomes paperless, thus saving paper. Plus, the electronic format makes data storage more durable. Electronically erasable memory devices can be used repeatedly. They offer robust storage of data and reliable data retrieval. Computer hard drives and storage devices are an excellent way to store data. This was about the role of computers in education. But we know, its not just the education sector which computers have impacted. They are of great use in every field. Today, a life without computers is unimaginable. This undelines the importance of computer education. Knowledge of computers can propel ones career in the right direction. Computers are a part of almost every industry today. They are no longer limited any specific field. They are used in networking, for information access and data storage and also in the processing and presentation of information. Computers should be introduced early in education. I dont think I am making an overstatement in saying that computer education is as fundamental as learning English. Yes, it is. Conclusion: Computers have come a long way since the first unit was invented. With the advancements of hardware as well as software, we can now accomplish many, tasks such as typing papers, watching TV, editing videos, learning online and gaming. The world of computing has made our lives a lot more convenient. Without the invention and deployment of computers, there would be no social networking sites such as Facebook and Twitter.

Thursday, November 14, 2019

HARLEY DAVIDSON Essay -- essays research papers

EXECUTIVE SUMMARY   Ã‚  Ã‚  Ã‚  Ã‚  Harley-Davidson is the largest market share holder of motorcycles over 750cc in the United States. After the expansion of our production and distribution capacity, we will be in the position to meet the increasing demand for our motorcycles and other products.   Ã‚  Ã‚  Ã‚  Ã‚  Growth potential appears very good especially in the overseas market. Gaining a larger market share in these area may require a further increase in production and distribution capacities. We must plan for expansion now and continue to grow as a company. COMPANY DESCRIPTION   Ã‚  Ã‚  Ã‚  Ã‚  In Milwaukee, William Harley, 21, and Arthur Davidson, 20, began experiments on taking the work out of bicycling. They were soon joined by Arthur’s brothers, Walter and William. Many changes were made to the engine design before its builders were satisfied. After the new looped from was finalized, they were ready to begin production. In 1903 they produced three motorcycles. Harley-Davidson erected its first building the current Juneau avenue site in 1906 and incorporated in 1907. In 1907 Harley-Davidson produced 150 motorcycles. SITUATION ANALYSIS   Ã‚  Ã‚  Ã‚  Ã‚  The motorcycle market over 750cc has been increasing over the last five years. The Harley-Davidson 1996 model year production line, sold though a world wide network of more than 1,000 dealers, includes 20 cruiser, factory custom and touring motorcycles, as well as police motorcycles. Harley-Davidson benefits form having one of the world’s most recognized and respected brand names and our motorcycle model names are among the best known in the industry: The Competition and Market share   Ã‚  Ã‚  Ã‚  Ã‚  This chart shows the competition and market share for 1995 in the United States: Current Market Situation Overall   Ã‚  Ã‚  Ã‚  Ã‚  Net sales for 1995 of $1.4 billion were $191.6 million, or 16.5%, higher than net sales for 1994. Net income and earnings per share from continuing operations were $111.1 million and $1.48, for 1995 as compared with $96.2 million and $1.26, for 1994. Net income and earnings per share from discontinued operations were $1.4 million and $.02, for 1995 as compared with $8.0 million and $.11, for 1994, which included a $4.6 million, or $.06 per-share, one-time tax benefit related to the legal reorganizat... ...Harley-Davidson dealerships), bringing the year-end total to approximately 150. In 1996, the Buell team will complete its study of the European sport/performance market, which is four times larger than its U.S. counterpart, to prepare for a possible future launch there. Promotion   Ã‚  Ã‚  Ã‚  Ã‚  The majority of our advertising comes from bike rallies and special events that are held that are held across the United States. Our Rallies draw between 5,000 and 200,000 people. The majority of the attendants are Harley owners. Harley Davidson as an organization does very little mainstream advertising. BUDGETS CONTROL AND ACCOUNTABILITY   Ã‚  Ã‚  Ã‚  Ã‚  Standards should be specified in terms of sales, and production. Costs should be identified and target cost levels specified to facilitate their control. Standards should be established in terms of consumer’s attitudes. Attitude standards, in terms of perceptions, and desires should be specified. Controls should be implemented and monitored by appropriate administrators. The president, vice-president, administrators, and other individuals should be responsible for controlling the marketing mix implemented.

Monday, November 11, 2019

Country Risk Analysis †Peru Essay

SWOT analysis Strengths: Peru is a country blessed with natural resources. In 2010 its exports reached some 23 billion GBP, which was mainly made out of minerals, petroleum and agricultural products. Its mining industry is the largest in Latin America, accounting for 7,7 billion GBP of its total exports in 2010. The climate is also favourable for agriculture, representing 13% of GDP, and employing 30% of the population. In addition, sites like Machu Picchu, Cuscu and Sacsayhuaman make Peru a popular tourist destination for millions of people every year. Weaknesses: Although an advantage when the business climate is favourable, Peru’s heavy dependence upon natural resources and agriculture can prove to be an Achilles heel. Volatile commodity prices and low productivity and fragmented land ownership in agriculture makes the economy susceptible to economic fluctuations. What’s more the country lacks vital infrastructure such as high quality roadways, bridges and flight routes. And as with so many other Latin American countries, high unemployment* threatens the economic and political stability, which in turn affects investor confidence. *Despite a fairly low unemployment rate of 7,9%, the underemployment rate is above 40%, which causes similar effects. Opportunities: In the period between 2000 and 2005 the number of visiting tourists to Peru doubled, and the figure has grown by approximately 11% annually, a trend that is expected to continue. Enforcing the rise in tourism is the announcement that there will be eight long weekends in Peru in 2012, generating some 500 million GBP in extra tourism revenue this year. In 2005, the US and Peru signed a free trade agreement enabling a non-barrier trading relationship between the two countries, which is a huge opportunity as the U.S accounts for 16.3% of Peru’s exports, and 19.5% of its imports annually. Threats: Almost 50% of Peru’s population is poor. This is mainly caused by the extraction industry, where people are oppressed in mining villages and remote communities. Income distribution is extremely skewed, as the richest 10% controls 35.4% of the wealth, and the poorest 10% only control 1.6%. PESTLE analysis Political: Peru is a quite democratic country, after the election of Fernando Belaà ºnde in 1980. However the political environment has been troublesome at best, with several attempts on overthrowing the government, last in October 2000. Alan Garcia, the same man who ran the country into the ditch with four-figure inflation rates in the 1990s, has in his second reign as president (2006-2011) witnessed an amazing economic recovery and growth. Corruption has long been a big problem in Peru, but counteraction was taken in February of 2010 when a dedicated commission was created to deal with the problem, which is especially brought on by the drug cartels. Peru also has a stable relationship with most of its neighbour countries, although their ongoing border conflict with Chile keeps that relationship tense. Economical: The economic environment in Peru has gone from hyperinflation (1991) to deflation (2002) to what appears to be stable growth since 2006. Being an exporting nation they where hit hard by the financial crisis, but kept the growth figure above 0, unlike many other Latin American countries. It regained GDP growth of 8.8% in 2010. In 2011 the credit rating agency Standard & Poor raised Peru’s credit rating from BBB- to BBB. In general, Peru has one of the most prosperous economies in Latin America, having tripled in size in the past 11 years. In addition of being a member of the WTO, they also have a non-tariff trade agreement with the US, which has proven most advantageous as the US represents some 30% of both imports and exports. It is worth mentioning that Peru’s economic growth is very much aided by growth in private investment of 13% annually. This is acknowledged by the government, and has led to minor barriers to entry for foreign firms. Social: Since the early 21th century the conditions for Peruvians has improved in many measures. Life expectancy has increased by 4 years to 73 since 2004, and the literacy rate is stable at 90%. However, there is a big split between the rural areas and big cities such as Lima, with 8.5 million people. While people in the cities are lifted out of poverty due to the economic growth, the people living in the rural areas are subject to underemployment and bad infrastructure. The main language used is Spanish. Although some speak Quechua or Aymara, these are mainly spoken by people living in the Andes Mountains. Technological: Peru is known for its substantial bureaucracy and inefficiency, much of which is due to its low amount of technology available. However, more and more people now possess a mobile phone, and Internet usage is increasing steadily. This said these number should be growing as only 10% owns a personal computer, and there are only 3,7 internet subscriptions per 100 people. (http://devdata.worldbank.org/ict/per_ict.pdf) Legal: Although the legal system in Peru appears to lack both independence and efficiency, it has been severely altered to attract foreign investors and aid business. Through removing the requirement for small enterprises to deposit start-up capital in a bank before registration they have made it easier to start a business, and investors are protected through a new law that allows minority shareholders to request access to non-confidential corporate documents. The tax-system has been made electronic, which not only makes it work more efficient, it also makes taxing a lot easier for both parts. It is also legislated that eight-hour days and 48-hour weeks are the maximum working hours, with a minimum wage of $128 a month. Environmental: In August 2010 Peru obtained the Third Programmatic Environmental Development Policy Loan. This money is dedicated to â€Å"strengthen environmental governance, including regulation & enforcement, and mainstreaming of environmental sustainability in the mining, fisheries, urban transport and energy sectors.† The funds will also be used to improve parts of the health sector, especially for those exposed to health risks from environmental degradation. This illustrates Peru’s awareness and concern about the environmental issues and their ability to handle them in a way that draws the World Bank’s attention.

Saturday, November 9, 2019

Identifying and Refining Research Topics in Practice Area Essay

Part I: Research Questions Nursing is a dynamic career. Through nursing research, doors to improved, quality healthcare are paved open from time to time. In practice-based studies, human subjects are inevitable; thus, a researcher must be sensitive, aware and compliant to the regulations set by the Department of Health and Human Services (HHS) (Wolf, Walden, and Lo, 2005; NIH, n. d.; American Nurses Association, n. d.). In this regard, the author of this study was inspired to formulate the following practice-based research questions: Quantitative. Quantitative approach explains using objective facts, eliminating bias and error (Firestone, 1987). Research, especially quantitative method, should avoid false findings (Ioannidis, 2005). 1. What is the relationship between the transport of newborns via a transporter vs. other mode of transport after birth and thermoregulation? 2. What is the relationship between history of general depression and postpartum depression in postpartum mothers? 3. What is the relationship between mandatory nurse-patient ratio and job stress or burnout? Qualitative. Firestone (1987) stated that qualitative approach is best for phenomenological studies where â€Å"multiple realities that are socially defined† and readers are given â€Å"enough detail to â€Å"make sense† of the situation.† 1. Why do children born to teenaged mothers become teenage parents themselves? 2. What are birthing plans that are essential to a successful labor and delivery experience? To determine if these are viable topics for further research, the help of the nurse clinician, the senior staff nurse, a staff nurse, and clinical manager was consulted. On the relationship between the transport of newborns via a transporter vs. other mode of transport after birth and thermoregulation, it has been noted that infants that are transported from Labor and Delivery to the Well Baby Nursery via a bassinette or in mother’s arms experience hypothermia while those that are transported via a transporter maintain normal temperature. From the consultation with the other healthcare providers, there was a research study on infant remaining with the mothers after birth but not on the mode of transport, which influenced the practice by allowing infants to remain with mother after both vaginal and cesarean deliveries until their transfer to postpartum. According to the nurse clinician, this is a good topic as they noted that the infant’s of vaginal delivery are transported in the mother’s arms or in an open bassinette and they usually have low temps while the infants of cesarean deliveries are transported in a transporter and they usually have normal temperatures; thus, there may be correlation between the two. For the relationship between history of general depression and postpartum depression in postpartum mothers, it was noted that mothers with a history of general depression are usually anxious and weepy and have difficulty coping. However, studies for evidence are not sure. The only data that may be readily available for this topic are those referrals of any mother with a history of depression to Social Services for postpartum depression education and resources. On the relationship between mandatory nurse patient ratio and job stress or burnout, the healthcare givers observed and agreed that its implementation is much better and beneficial because the nurses make less mistakes and patient care is better. However, supporting studies are a little bit hard to find. On the other hand, it is noted that significant numbers of teenage mothers are 15 to 18 years younger than their own mothers and considerably, these young mothers will have their second child within one to two years of the first, which means having multiple children within their teenage years. From the consultation, the study is an interesting one but lacks available supporting data. Meanwhile, the study on birthing plans was commended by the healthcare givers during the consultation as it has been noted that the outcome of the facility is usually the opposite effect: Majority of patients with birthing plans experience emergency delivery situations regarding themselves and/or their newborns resulting in cesarean sections for themselves and/or admittance to the Neonatal Intensive Care Unit (ICU) for the newborn. But again, the problem with this topic is on the availability of references that will be used. From the conferred ideas, the author then was enlightened and selected the quantitative study on the relationship between mandatory nurse-patient ratio and job stress or burnout. The author will not have difficulties on supporting information on the topic as lots of research works had been conducted on the matter from all over the world. Job stress or burnout has always been a problem of nurses from time immemorial until now and from the different parts of the world. Part II: Research Study The relationship between mandatory nurse-patient ratio and job stress or burnout Research Problem Nursing is a career that requires lots of activities. With what their jobs require, nurses cannot avoid adverse outcomes related to their nursing care activities and daily patient load which are noted to be increased, shift rotation, and staffing that is short such as skipping their tea or coffee breaks, â€Å"feeling responsible for more patients than they could safely care for, inadequate help available, inadequate time to document care, verbal abuse by a patient or a visitor, and concern about quality of care† (Al-Kandari and Thomas, 2008). A great problem nowadays in nursing is on staffing. Mantese, Pfeiffer, and Mantese (2005-2006) stated that â€Å"in this age of trying to maximize limited personnel to undertake expanding workloads, there is a risk of a detrimental increase of mistakes, misjudgments, and harm.† Flynn and McKeown (2009) support this with their research that focused on â€Å"the impact on patients and nurses of ‘poor’ nurse staffing levels†. From these, burnout or job stress has been found out to be on of the major nursing practice problems (Mrayyan, 2007). In relation to this, the author was inspired and interested to find out more on the relationship between mandatory nurse-patient ratio and job stress or burnout. Statement of Purpose   The purpose of the study is establish a practice-based study which can be utilized by nurses and other concerned people as baseline data for the improvement of their practice or for further understanding of the nursing practice. Job stress or burnout in nurses should be addressed immediately as they are dealing with the lives of their patients. The findings of this study look forward to help uplift nursing management.

Thursday, November 7, 2019

The Role Of Women In Tartuffe English Literature Essay Essays

The Role Of Women In Tartuffe English Literature Essay Essays The Role Of Women In Tartuffe English Literature Essay Paper The Role Of Women In Tartuffe English Literature Essay Paper Essay Topic: 12 Angry Men Tartuffe written in 1664 by Jean-Baptise Poquelin Moliere both challenges and supports traditional gender stereotypes for adult females. During this clip period adult females were looked at much otherwise than they are today. Womans were supposed to be subservient to the work forces in their lives. The adult females I chose to speak about are Dorine and Mariane. These two adult females displayed opposite features doing the traditional function of adult females conflicting throughout the narrative. Dorine is the first adult females I will speak about in this paper. She had many features throughout this drama that I found to be really amusing but at the same clip baronial. I believe that Dorine s character challenges the tradition functions for adult females. Dorine is considered to be Mariane s retainer or lady in waiting. Dorine s character in this drama is really honorable and blunt. She did non keep back what she was believing. She had no job stating Mariane, Orgon and Tartuffe how she felt. This was really unusual behaviour for adult females in this clip, particularly for a lady in waiting. The first brush I am traveling to speak about is that between Dorine and Orgon. Orgon is seeking to hold a private conversation with his girl and Dorine walks in an interrupts. In Act II, Scene II we see Dorine talk her head about Mariane get marrieding Tartuffe. Get downing about line 13 we see a Dorine interrupt Mariane and speak on her behalf: ORGON. Daughter, I mean it ; you re to be his married woman. DORINE. No, do nt believe your male parent ; it s all a fraud ( 2.2. 12-14 ) Back in these times no adult females would talk back to a adult male like that, allow entirely person they worked for. This demonstrates her bold character. Dorine and Orgon s controversy goes back and Forth for the remainder of the scene. Around line 86 we Dorine keeps disrupting Orgon and he is acquiring really angry: ORGON. Do nt disrupt me farther. Why ca nt you larn That certain things are none of your concern? DORINE. It s for your ain interest that I interfere ( 2.2.86-88 ) For every remark, statement or inquiry that Orgon threw out during this scene Dorine has a witty response really rapidly. The following brush is between Dorine and Mariane. Even though this is non a male/female brush it still shows Dorine s bluntness. Dorine is supposed to be Mariane s amah, but yet she is really honorable with her. In the following scene we see Dorine outraged at the fact that Mariane did non lodge up for herself: DORINE. Well, have you lost your lingua, miss? Must I play Your portion, and say the lines you ought to state? Faced with a destiny so horrid and absurd, Can you non express one dissenting word? MARIANE. What good would it make? A male parent s power is great. ( 2.3.1-5 ) These two lines truly show the contrast between the two misss. Mariane is clearly showing the subservient miss that does what she is told. Knowing that you are non allowed to oppugn what is being said. Then you have Dorine that disagrees wholly. She wants Marianne to be more unfastened and to lodge up for herself. Very opposing female functions played between these two characters. The last brush I am traveling to speak about is between Dorine and Tartuffe in Act V, Scene VII. This is the mildest effusions we see from Dorine, but yet she is still there seting her two cents in. We see Dorine say: How he exploits the name of Heaven! It s shameless. ( 5.7.5 ) She has no fright to talk what is on her head. Again we see her bell in and state: All that we most revere, he uses to dissemble his secret plans and camouflage his artifices. ( 5.7.25 ) It seems that whenever there is an statement traveling on Dorine is as if by magic there seting in her remarks. She depicts the complete antonym of how adult females in the clip were expected to move. I think it added a great trade of comedy to the drama. Mariane is the other adult female I will speak about in this paper. She is the female character that represents the traditional gender stereotypes during this clip period. Mariane is Orgon s girl and is really willing to make whatever her male parent asks of her. The readers get the image and feeling that Mariane is a quiet character throughout his play.A We see her described by Madame Pernelle in Act I, Scene I when she says: And you, his sister, seem so pure, So shy, so guiltless, and so coy ( 1.1.22-23 ) . Throughout the remainder of the drama many actions prove that she is diffident and innocent.A A A A A The first of those actions is Mariane is non able to lodge up for herself as the other characters do. For illustration in Act II, Scene II Orgon is forcing Mariane to accept the matrimony to Tartuffe.A Even though Mariane is in love with Valere and wants to get married him she does non lodge up for herself and protest. Alternatively, it is her maid Dorine that is seeking to convert Orgon to alter his mind.A It becomes clear in the undermentioned scenes that she does non desire to travel against her father.A Traveling on to Act II, Scene III we see Mariane talk about non desiring to travel against her male parent, A male parent s power is great ( 2.3.5 ) . A adult female s function during this clip was to be subservient to their male parents and so to their hubbies. Mariane is really afraid to travel against her male parent because she has ever obeyed him. We see Dorine attempt to convert Mariane to lodge up for herself in Act II, Scene III: DORINE. Tell him one can non love at a male parent s caprice ; That you shall get married for yourself, non him ; That since it s you who are to be the bride, It s you, non he, who must be satisfiedaˆÂ ¦ MARIANE. I ve bowed so long to Father s rigorous control, I could nt oppose him now, to salvage my psyche ( 2.3.7-14 ) Mariane did non desire to travel against her male parent. She wanted to hear the advice of Dorine but yet did non desire to follow it. Mariane seems to move really dramatic and helpless. Mariane demonstrates the quality of being really fleeceable. In Act II, Scene IV Mariane is speaking with Valere. She asks him for his advice and he explains that he thinks it s a good thought for her to get married Tartuffe, and she believes him. As you can see there are two really opposite adult females represented throughout this drama. Dorine is outspoken and vey direct, whereas Mariane is quiet and obedient. Mariane fits the traditional function of a adult female during this clip. She was faithful to her male parent and would make what he asked of her, this is what was expected of adult females. Dorine on the other manus challenged the traditional function of adult females during this clip. She was a amah and spoke what was on her head. It did non affair who it was, she was ever honest. This created a humourous tone to the drama, but for this clip she was really out of line.

Monday, November 4, 2019

Change Management in Semantic Web Services

Change Management in Semantic Web Services Change Management in Semantic Web Services in Legal Domain using FSM & XXM Introduction With the new paradigm of Service Oriented Computing, many enterprises attempt to utilize services as fundamental elements for developing applications/solutions as an additive layer on top of existing components. The Web Service Controller Architecture (WSCA) for service-based, enterprise-scaled business solutions provides exactly this flexibility. The design, exposure and management of services can be accomplished through a Service Oriented Architecture (SOA) that supports the usage, composition and coordination of services in a loosely coupled manner. Web services appear to be particularly suitable for addressing these aspects of a SOA. Furthermore, composition languages such as BPEL add value by composing Web services and facilitating the implementation of business processes. As the SOA paradigm brings this big behavior change relying on loose coupling of services it raises new questions in the area of change management. Change management is a central aspect in any software design, but its complexity for Web services is increased by both composition languages and loose coupling. The resulting advantages like composability, autonomy, message-based communication, and the avoidance of combined compilation and binding prove to be deficiencies in this context. In this paper we discuss these elementary challenges of change management in the area of Web services (Web Service Change Management, WSCM). Currently there are no sound mechanisms and engineering principles for changing Web services and their related entities. Through analysis of a suitable scenario, specifically looking at the details of the Web service provider and consumer roles, one can identify the various problems that exist in this domain. Therefore we will start our approach with the consideration of an application scenario from the business domain of application and change management, the addition of Web servic es in private legal sector. An Overview of a WSCA A WSCA consists of several autonomous outsourced Web services, but acts as a virtually coherent entity. Business entities, in the form of Web services, are often geographically distributed and organizationally independent. While WSCA has a potential to introduce new business opportunities through dynamic alliances, the challenges of fully realizing a WSCA lie in managing changes during its lifecycle through Extreme X Machines (XXM). XXM: In this paper we explore the design changes as made to software projects by the use  of a formal model known as Extreme X-Machines (XXM) [5,6], which  are based on the work of Eilenberg and Holcombe [7,8]. An XXM model describes the functionality of the software without defining exactly how this functionality is achieved. This perspective allows an analysis of functional change whilst excluding specific implementation or requirements issues. XXM are a state based model, they are intended to be us ed by developers as a method to design  their systems from at the top level but here, XXM are used as effectively to analyze and incorporate changes in, even addition of new web services. Each model typically consists of a set of states which correspond to screens in the final system and functions which link the screens together. The functions are typically labeled with an enabling action such as â€Å"click_ok† which corresponds to a user clicking the OK button.

Saturday, November 2, 2019

Accounting Treatments Required IAS for Financial Liabilities Term Paper

Accounting Treatments Required IAS for Financial Liabilities - Term Paper Example This is specifically the amortized cost or the fair value. Specific rules often apply to embed the hedging instruments and financial derivatives. IAS number 39 is applicable to monetary securities issued. Nonetheless, in case an issue of the contract of financial guarantee has earlier on stressed openly that it takes into consideration such agreements as a contract of insurance and has applied accounting that applies to insurance agreement; the issuer has an obligation to apply IAS 39 to such contracts of financial security. Accounting by the financial liability holder is not included from the dimension of IAS 39 as well as IFRS 4. Thus paragraphs 10-12 of IAS 8 â€Å"Accounting policies, changes in accounting estimates and errors† will apply. The commitments to financial liabilities fall outside the scope of IAS 39 in case their obligation cannot be fulfilled net a different financial instrument or in cash. In this case, they will not be classified financial liabilities at fair value via loss or profit hence the entity lacks the historical practice of selling the financial liability that came from the commitment after origination. An issuer of a financial liability or commitment to issue a financial liability at an interest rate below the market value is obliged to recognize the liability at its fair value. Successfully, the issuer of the financial liability will re-determine it at a much-increased value which is recognized under the IAS 39. Besides, the value originally realized will be less where relevant, cumulative payback is recognized in line with the IAS 18 (Penman, 2007; p. 35). According to IAS 32 on presentation of financial instruments which outlines the requirements for accounting for the presentation of the instruments, in particular, the grouping of such financial instruments into financial liabilities, equity and financial assets.