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5) as a bus architecture that operates in the application layer of the OSI network communication model The main role of the ORB is to standardize access between software applications, enabling CORBA to hide the programming, platform, and location peculiarities of client and server software objects Each software object registers its interface characteristics with the ORB The ORB receives all requests for service by another software application and knows which application to task with the request, where that application is, and how the request has to be translated so that the application will understand the request The ORB requires that each software application be written in accordance with CORBA standards as.

Amounts due to a bank are generally considered to be financing activities. However, in certain countries, bank overdrafts that are repayable on demand and form an integral part of an entity s cash management may be included as a component of cash equivalents. In order for a bank overdraft to be thus included in cash equivalents (in other words, offset other cash equivalents being a negative cash equivalent), an important characteristic of such banking arrangements is that the bank balance should fluctuate from being positive to overdrawn (i.e., negative) during the period/year for which the cash flow statement is being prepared. Practical Insight In certain countries, banks offer to their long-standing customers a service (sometimes referred to as bounce protection) wherein the banks cover up to a certain amount of overdrawn balance in a customer s current account with the bank by way of an accommodation to the customer. This is a temporary accommodation, and the bank s customer whose account is overdrawn is usually allowed a limit for this facility. Some banks charge the customer a fee for this kind of a service. Let us examine how this operates in practice. Say an entity issues checks to its creditors in the expectation that collections from checks deposited with the bank would clear in time and be enough to cover the funds needed to pay the checks issued to its creditors. For reasons beyond the control of the entity, the checks deposited are not cleared in time. The bank has to step in

structures because more complex relationships may be required, such as many.to-many relationships or recursive relationships. The data mart is designed to capture data in a very easy-to-query and performance-oriented fashion. The star schema format is an example of a data structure that best meets these needs because it is very easy to slice and dice the

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warehouse management) take on average five hours to execute per resource. Alternatively, for companies relying on earned value calculations, historical data may show that the testing costs for a previous testing phase required 5,000 person-hours at a total cost of $2 million, which can serve as a basis of estimate for planning testing costs. Both historical and expert judgment models may not take into account other testing costs that facilitate and support testing activities. The acquisition, purchasing, and maintenance costs of software test tools and hardware resources may not be captured correctly with both the historical and expert judgment models. This makes it imperative that, independent of the technique used for estimating testing costs, the cost estimating technique includes labor costs for hourly rates, hardware costs, software costs, number of labor hours needed, traveling costs for remote participants traveling to conduct testing tasks, and the costs from an outsourcing agreement if one exists. Aggregating and decomposing all testing costs allows the test manager to create a more accurate budget for all testing activities.

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While there has been some debate over how Japanese the different components of the Japanese manufacturing system are (see Graham, 1988), the origins of JIT can be clearly traced to the Toyota Motor Company of Japan, and in particular the work of one of its industrial engineers during the 1960s and 1970s, Taiichi Ohno. Ohno (1988) clearly outlines his ideas in his book, Just-in-Time: For Today and Tomorrow. The holistic and integrative nature of lean manufacturing is to be found in his initial comments that the business world is a trinity of the market, the factory and the company as a whole, with company strategy designed to ne-tune the factory s processes in line with the immediate and real-time needs of the marketplace. Ohno s overarching concern is the elimination of the different forms of waste, which he associates with traditional Fordist methods of production. He lists various forms of waste, including overproduction, waiting time, transportation costs, unnecessary stock, unnecessary movement and the production of defective goods. He contrasts the Toyota production system with the Fordist production system and, in particular, with the fact that Fordism is a planned production system which pushes products onto the market, rather than a system building to market demand (see Table 2.1 for a full comparison of the Ford and Toyota production systems). According to Ohno, the Toyota system has two pillars JIT and autonomation , or automation with a human touch . The primary focus of this is to have machines sense