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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).
A message broker (also known as an integration broker or interface engine [1]) is an intermediary computer program module that translates a message from the formal messaging protocol of the sender to the formal messaging protocol of the receiver.
As noted above, sensory registers do not allow for further processing of information, and as such iconic memory only holds information for visual stimuli such as shape, size, color and location (but not semantic meaning). [13] As the higher-level processes are limited in their capacities, not all information from sensory memory can be conveyed.
Conversely, deep processing (e.g., semantic processing) results in a more durable memory trace. [1] There are three levels of processing in this model. Structural processing, or visual, is when we remember only the physical quality of the word (e.g. how the word is spelled and how letters look).
The Limited Capacity Model of Motivated Mediated Message Processing or LC4MP is an explanatory theory that assumes humans have a limited capacity for cognitive processing of information, as it associates with mediated message variables; moreover, they (viewers) are actively engaged in processing mediated information [1] Like many mass communication theories, LC4MP is an amalgam that finds its ...
Information processing theory is the approach to the study of cognitive development evolved out of the American experimental tradition in psychology. Developmental psychologists who adopt the information processing perspective account for mental development in terms of maturational changes in basic components of a child's mind. The theory is ...
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
According to the Atkinson-Shiffrin memory model or multi-store model, for information to be firmly implanted in memory it must pass through three stages of mental processing: sensory memory, short-term memory, and long-term memory. [7] An example of this is the working memory model.