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A key goal of the object-oriented approach is to decrease the "semantic gap" between the system and the real world, and to have the system be constructed using terminology that is almost the same as the stakeholders use in everyday business. Object-oriented modeling is an essential tool to facilitate this. Useful and stable abstraction
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).
The method started focusing on the concept of Recursive Design (RD), which enabled the automated translation aspect of the method. What makes Shlaer–Mellor unique among the object-oriented methods is: the degree to which object-oriented semantic decomposition is taken, the precision of the Shlaer–Mellor Notation used to express the analysis ...
"An object diagram is a graph of instances, including objects and data values. A static object diagram is an instance of a class diagram; it shows a snapshot of the detailed state of a system at a point in time. The use of object diagrams is fairly limited, namely to show examples of data structure."
The object-modeling technique (OMT) is an object modeling approach for software modeling and designing. It was developed around 1991 by Rumbaugh, Blaha, Premerlani, Eddy and Lorensen as a method to develop object-oriented systems and to support object-oriented programming. OMT describes object model or static structure of the system.
The enhanced entity–relationship model (EER modeling) introduces several concepts not in ER modeling, but are closely related to object-oriented design, like is-a relationships. For modelling temporal databases, numerous ER extensions have been considered. [29]
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The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented. For example, transfer pricing is a concept used in manufacturing but is also applied in banking.