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A business process modeling of a process with a normal flow with the Business Process Model and Notation. Business process modeling (BPM) is the action of capturing and representing processes of an enterprise (i.e. modeling them), so that the current business processes may be analyzed, applied securely and consistently, improved, and automated.
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [ 1 ] and contained the concepts of resources, events and agents (McCarthy 1982).
For example, master keyed pin tumbler locks often have two shear points at each pin position, one for the change key and one for the master key. A far more secure (and more expensive) system has two cylinders in each lock, one for the change key and one for the master key. Master keyed lock systems generally reduce overall security. [2]
Business Process Model and Notation (BPMN) is a standard for business process modeling that provides a graphical notation for specifying business processes in a Business Process Diagram (BPD), [3] based on a flowcharting technique very similar to activity diagrams from Unified Modeling Language (UML). [4]
The FASB expects that the new system will reduce the amount of time and effort required to research an accounting issue, mitigate the risk of noncompliance with standards through improved usability of the literature, provide accurate information with real-time updates as new standards are released, and assist the FASB with the research efforts ...
The same process model is used repeatedly for the development of many applications and thus, has many instantiations. One possible use of a process model is to prescribe how things must/should/could be done in contrast to the process itself which is really what happens. A process model is roughly an anticipation of what the process will look like.
Master key may refer to: Master keying, a special type of key designed to open multiple locks; Master Key, a pricing game on The Price Is Right; Knight's Armament Company Masterkey, a door breaching shotgun; One of the encryption keys used in a Master/Session encryption scheme; Master Key, a South Korean variety show