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Approaches to human development accounting were first developed in 1691. The next approach was developed from 1691 to 1960, and the third phase was post-1960. [1] There are two approaches to HRA. Under the cost approach, also called the "human resource cost accounting method" or model, there is an acquisition cost model and a replacement cost ...
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).
Overview of a data-modeling context: Data model is based on Data, Data relationship, Data semantic and Data constraint. A data model provides the details of information to be stored, and is of primary use when the final product is the generation of computer software code for an application or the preparation of a functional specification to aid a computer software make-or-buy decision.
Data that are commonly included in economic assessments relate to the flows and impacts of produced capital (that is composed of machinery, equipment, infrastructure, produce etc) and, to some extent, human capital (for example, labour and wages), which are observed, measured and quantified in the market.
The inverted file data model can put indexes in a set of files next to existing flat database files, in order to efficiently directly access needed records in these files. Notable for using this data model is the ADABAS DBMS of Software AG, introduced in 1970. ADABAS has gained considerable customer base and exists and supported until today.
A data set (or dataset) is a collection of data. In the case of tabular data, a data set corresponds to one or more database tables, where every column of a table represents a particular variable, and each row corresponds to a given record of the data set in question. The data set lists values for each of the variables, such as for example ...
Data orientation is the representation of tabular data in a linear memory model such as in-disk or in-memory. The two most common representations are column-oriented (columnar format) and row-oriented (row format). [1] [2] The choice of data orientation is a trade-off and an architectural decision in databases, query engines, and numerical ...
A complex data model can involve hundreds of related tables. Computer scientist Edgar F. Codd created a systematic method to decompose and organize relational databases . [ 3 ] Codd's steps for organizing database tables and their keys is called database normalization , which avoids certain hidden database design errors ( delete anomalies or ...