IFRS framework
The Conceptual Framework for Financial Reporting
The Conceptual Framework was issued by the International Accounting Standards Board in September2010.It superseded the Framework for the Preparation and Presentation of Financial Statements.
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Conceptual Framework
C ONTENTS
from paragraph FOREWORD
THE CONCEPTUAL FRAMEWORK FOR FINANCIAL
REPORTING
INTRODUCTION
Purpose and status
Scope
CHAPTERS
1The objective of general purpose financial reporting OB1 2The reporting entity to be added
3Qualitative characteristics of useful financial information QC1 4The Framework(1989):the remaining text 4.1
FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW,SEE PART B OF
THIS EDITION
APPROVAL BY THE BOARD OF THE CONCEPTUAL FRAMEWORK2010
BASIS FOR CONCLUSIONS ON CHAPTERS1AND3
TABLE OF CONCORDANCE
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Foreword
The International Accounting Standards Board is currently in the process of updating its conceptual framework.This conceptual framework project is conducted in phases.
As a chapter is finalised,the relevant paragraphs in the Framework for the Preparation and Presentation of Financial Statements that was published in1989will be replaced.When the conceptual framework project is completed,the Board will have a complete,comprehensive and single document called the Conceptual Framework for Financial Reporting.
This version of the Conceptual Framework includes the first two chapters the Board published as a result of its first phase of the conceptual framework project—Chapter1The objective of general purpose financial reporting and Chapter3Qualitative characteristics of useful financial information.Chapter2will deal with the reporting entity concept.The Board published an exposure draft on this topic in March2010with a comment period that ended on16July 2010.Chapter4contains the remaining text of the Framework(1989).The table of concordance,at the end of this publication,shows how the contents of the Framework(1989) and the Conceptual Framework(2010)correspond.
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The Introduction has been carried forward from the Framework(1989).This will be updated when the IASB considers the purpose of the Conceptual Framework.Until then,the purpose and the status of the Conceptual Framework are the same as before. Introduction
Financial statements are prepared and presented for external users by many entities around the world.Although such financial statements may appear similar from country to country,there are differences which have probably been caused by a variety of social, economic and legal circumstances and by different countries having in mind the needs of different users of financial statements when setting national requirements.
These different circumstances have led to the use of a variety of definitions of the elements of financial statements:for example,assets,liabilities,equity,income and expenses.They have also resulted in the use of different criteria for the recognition of items in the financial statements and in a preference for different bases of measurement.The scope of the financial statements and the disclosures made in them have also been affected.
The International Accounting Standards Board is committed to narrowing these differences by seeking to harmonise regulations,accounting standards and procedures relating to the preparation and presentation of financial statements.It believes that further harmonisation can best be pursued by focusing on financial statements that are prepared for the purpose of providing information that is useful in making economic decisions.
The Board believes that financial statements prepared for this purpose meet the common needs of most users.This is because nearly all users are making economic decisions,for example:
(a)to decide when to buy,hold or sell an equity investment.
(b)to assess the stewardship or accountability of management.
(c)to assess the ability of the entity to pay and provide other benefits to its employees.
(d)to assess the security for amounts lent to the entity.
(e)to determine taxation policies.
(f)to determine distributable profits and dividends.
(g)to prepare and use national income statistics.
(h)to regulate the activities of entities.
The Board recognises,however,that governments,in particular,may specify different or additional requirements for their own purposes.These requirements should not,however, affect financial statements published for the benefit of other users unless they also meet the needs of those other users.
Financial statements are most commonly prepared in accordance with an accounting model based on recoverable historical cost and the nominal financial capital maintenance concept.Other models and concepts may be more appropriate in order to meet the objective of providing information that is useful for making economic decisions although there is at present no consensus for change.This Conceptual Framework has been developed so that it is applicable to a range of accounting models and concepts of capital and capital maintenance.
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Conceptual Framework Purpose and status
This Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements for external users.The purpose of the Conceptual Framework is:
(a)to assist the Board in the development of future IFRSs and in its review of existing
IFRSs;
(b)to assist the Board in promoting harmonisation of regulations,accounting
standards and procedures relating to the presentation of financial statements by providing a basis for reducing the number of alternative accounting treatments permitted by IFRSs;
(c)to assist national standard-setting bodies in developing national standards;
(d)to assist preparers of financial statements in applying IFRSs and in dealing with
topics that have yet to form the subject of an IFRS;
(e)to assist auditors in forming an opinion on whether financial statements comply
with IFRSs;
(f)to assist users of financial statements in interpreting the information contained in
financial statements prepared in compliance with IFRSs;and
(g)to provide those who are interested in the work of the IASB with information about
its approach to the formulation of IFRSs.
This Conceptual Framework is not an IFRS and hence does not define standards for any particular measurement or disclosure issue.Nothing in this Conceptual Framework overrides any specific IFRS.
The Board recognises that in a limited number of cases there may be a conflict between the Conceptual Framework and an IFRS.In those cases where there is a conflict,the requirements of the IFRS prevail over those of the Conceptual Framework.As,however,the Board will be guided by the Conceptual Framework in the development of future IFRSs and in its review of existing IFRSs,the number of cases of conflict between the Conceptual Framework and IFRSs will diminish through time.
The Conceptual Framework will be revised from time to time on the basis of the Board’s experience of working with it.
Scope
The Conceptual Framework deals with:
(a)the objective of financial reporting;
(b)the qualitative characteristics of useful financial information;
(c)the definition,recognition and measurement of the elements from which financial
statements are constructed;and
(d)concepts of capital and capital maintenance.
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C ONTENTS
from paragraph CHAPTER1:THE OBJECTIVE OF GENERAL PURPOSE
FINANCIAL REPORTING
INTRODUCTION OB1 OBJECTIVE,USEFULNESS AND LIMITATIONS OF GENERAL PURPOSE
FINANCIAL REPORTING OB2 INFORMATION ABOUT A REPORTING ENTITY’S ECONOMIC RESOURCES,
CLAIMS,AND CHANGES IN RESOURCES AND CLAIMS OB12 Economic resources and claims OB13 Changes in economic resources and claims OB15 Financial performance reflected by accrual accounting OB17 Financial performance reflected by past cash flows OB20 Changes in economic resources and claims not resulting from financial
performance OB21 A24
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Chapter1:The objective of general purpose financial reporting Introduction
OB1The objective of general purpose financial reporting forms the foundation of the Conceptual Framework.Other aspects of the Conceptual Framework—a reporting
entity concept,the qualitative characteristics of,and the constraint on,useful
financial information,elements of financial statements,recognition,
measurement,presentation and disclosure—flow logically from the objective. Objective,usefulness and limitations of general purpose financial reporting
OB2The objective of general purpose financial reporting1is to provide financial information about the reporting entity that is useful to existing and potential
investors,lenders and other creditors in making decisions about providing
resources to the entity.Those decisions involve buying,selling or holding equity
and debt instruments,and providing or settling loans and other forms of credit.
OB3Decisions by existing and potential investors about buying,selling or holding equity and debt instruments depend on the returns that they expect from an
investment in those instruments,for example dividends,principal and interest
payments or market price increases.Similarly,decisions by existing and
potential lenders and other creditors about providing or settling loans and other
forms of credit depend on the principal and interest payments or other returns
that they expect.Investors’,lenders’and other creditors’expectations about
returns depend on their assessment of the amount,timing and uncertainty of
(the prospects for)future net cash inflows to the entity.Consequently,existing
and potential investors,lenders and other creditors need information to help
them assess the prospects for future net cash inflows to an entity.
OB4To assess an entity’s prospects for future net cash inflows,existing and potential investors,lenders and other creditors need information about the resources of
the entity,claims against the entity,and how efficiently and effectively the
entity’s management and governing board2have discharged their
responsibilities to use the entity’s resources.Examples of such responsibilities
include protecting the entity’s resources from unfavourable effects of economic
factors such as price and technological changes and ensuring that the entity
complies with applicable laws,regulations and contractual provisions.
Information about management’s discharge of its responsibilities is also useful
for decisions by existing investors,lenders and other creditors who have the
right to vote on or otherwise influence management’s actions.
OB5Many existing and potential investors,lenders and other creditors cannot require reporting entities to provide information directly to them and must rely
1Throughout this Conceptual Framework,the terms financial reports and financial reporting refer to general purpose financial reports and general purpose financial reporting unless specifically indicated otherwise. 2Throughout this Conceptual Framework,the term management refers to management and the governing board of an entity unless specifically indicated otherwise.
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on general purpose financial reports for much of the financial information they
need.Consequently,they are the primary users to whom general purpose
financial reports are directed.
OB6However,general purpose financial reports do not and cannot provide all of the information that existing and potential investors,lenders and other creditors
need.Those users need to consider pertinent information from other sources,
for example,general economic conditions and expectations,political events and
political climate,and industry and company outlooks.
OB7General purpose financial reports are not designed to show the value of a reporting entity;but they provide information to help existing and potential
investors,lenders and other creditors to estimate the value of the reporting
entity.
OB8Individual primary users have different,and possibly conflicting,information needs and desires.The Board,in developing financial reporting standards,will
seek to provide the information set that will meet the needs of the maximum
number of primary users.However,focusing on common information needs
does not prevent the reporting entity from including additional information
that is most useful to a particular subset of primary users.
OB9The management of a reporting entity is also interested in financial information about the entity.However,management need not rely on general purpose
financial reports because it is able to obtain the financial information it needs
internally.
OB10Other parties,such as regulators and members of the public other than investors,lenders and other creditors,may also find general purpose financial
reports useful.However,those reports are not primarily directed to these other
groups.
OB11To a large extent,financial reports are based on estimates,judgements and models rather than exact depictions.The Conceptual Framework establishes the
concepts that underlie those estimates,judgements and models.The concepts
are the goal towards which the Board and preparers of financial reports strive.
As with most goals,the Conceptual Framework’s vision of ideal financial reporting
is unlikely to be achieved in full,at least not in the short term,because it takes
time to understand,accept and implement new ways of analysing transactions
and other events.Nevertheless,establishing a goal towards which to strive is
essential if financial reporting is to evolve so as to improve its usefulness.
Information about a reporting entity’s economic
resources,claims against the entity and changes in
resources and claims
OB12General purpose financial reports provide information about the financial position of a reporting entity,which is information about the entity’s economic
resources and the claims against the reporting entity.Financial reports also
provide information about the effects of transactions and other events that A26
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change a reporting entity’s economic resources and claims.Both types of
information provide useful input for decisions about providing resources to an
entity.
Economic resources and claims
OB13Information about the nature and amounts of a reporting entity’s economic resources and claims can help users to identify the reporting entity’s financial
strengths and weaknesses.That information can help users to assess the
reporting entity’s liquidity and solvency,its needs for additional financing and
how successful it is likely to be in obtaining that https://www.wendangku.net/doc/8b14913778.html,rmation about
priorities and payment requirements of existing claims helps users to predict
how future cash flows will be distributed among those with a claim against the
reporting entity.
OB14Different types of economic resources affect a user’s assessment of the reporting entity’s prospects for future cash flows differently.Some future cash flows
result directly from existing economic resources,such as accounts receivable.
Other cash flows result from using several resources in combination to produce
and market goods or services to customers.Although those cash flows cannot be
identified with individual economic resources(or claims),users of financial
reports need to know the nature and amount of the resources available for use
in a reporting entity’s operations.
Changes in economic resources and claims
OB15Changes in a reporting entity’s economic resources and claims result from that entity’s financial performance(see paragraphs OB17–OB20)and from other
events or transactions such as issuing debt or equity instruments(see
paragraph OB21).To properly assess the prospects for future cash flows from the
reporting entity,users need to be able to distinguish between both of these
changes.
OB16Information about a reporting entity’s financial performance helps users to understand the return that the entity has produced on its economic resources.
Information about the return the entity has produced provides an indication of
how well management has discharged its responsibilities to make efficient and
effective use of the reporting entity’s https://www.wendangku.net/doc/8b14913778.html,rmation about the
variability and components of that return is also important,especially in
assessing the uncertainty of future cash https://www.wendangku.net/doc/8b14913778.html,rmation about a reporting
entity’s past financial performance and how its management discharged its
responsibilities is usually helpful in predicting the entity’s future returns on its
economic resources.
Financial performance reflected by accrual accounting
OB17Accrual accounting depicts the effects of transactions and other events and circumstances on a reporting entity’s economic resources and claims in the
periods in which those effects occur,even if the resulting cash receipts and
payments occur in a different period.This is important because information
about a reporting entity’s economic resources and claims and changes in its
economic resources and claims during a period provides a better basis for
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assessing the entity’s past and future performance than information solely
about cash receipts and payments during that period.
OB18Information about a reporting entity’s financial performance during a period, reflected by changes in its economic resources and claims other than by
obtaining additional resources directly from investors and creditors(see
paragraph OB21),is useful in assessing the entity’s past and future ability to
generate net cash inflows.That information indicates the extent to which the
reporting entity has increased its available economic resources,and thus its
capacity for generating net cash inflows through its operations rather than by
obtaining additional resources directly from investors and creditors.
OB19Information about a reporting entity’s financial performance during a period may also indicate the extent to which events such as changes in market prices or
interest rates have increased or decreased the entity’s economic resources and
claims,thereby affecting the entity’s ability to generate net cash inflows.
Financial performance reflected by past cash flows
OB20Information about a reporting entity’s cash flows during a period also helps users to assess the entity’s ability to generate future net cash inflows.It
indicates how the reporting entity obtains and spends cash,including
information about its borrowing and repayment of debt,cash dividends or other
cash distributions to investors,and other factors that may affect the entity’s
liquidity or https://www.wendangku.net/doc/8b14913778.html,rmation about cash flows helps users understand a
reporting entity’s operations,evaluate its financing and investing activities,
assess its liquidity or solvency and interpret other information about financial
performance.
Changes in economic resources and claims not resulting from
financial performance
OB21A reporting entity’s economic resources and claims may also change for reasons other than financial performance,such as issuing additional ownership shares.
Information about this type of change is necessary to give users a complete
understanding of why the reporting entity’s economic resources and claims
changed and the implications of those changes for its future financial
performance.
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CHAPTER2:THE REPORTING ENTITY
[to be added]
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C ONTENTS
from paragraph CHAPTER3:QUALITATIVE CHARACTERISTICS OF USEFUL FINANCIAL INFORMATION
INTRODUCTION QC1 QUALITATIVE CHARACTERISTICS OF USEFUL FINANCIAL INFORMATION QC4 Fundamental qualitative characteristics QC5 Relevance QC6 Faithful representation QC12 Applying the fundamental qualitative characteristics QC17 Enhancing qualitative characteristics QC19 Comparability QC20 Verifiability QC26 Timeliness QC29 Understandability QC30 Applying the enhancing characteristics QC33 THE COST CONSTRAINT ON USEFUL FINANCIAL REPORTING QC35
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Introduction
QC1The qualitative characteristics of useful financial information discussed in this chapter identify the types of information that are likely to be most useful to the
existing and potential investors,lenders and other creditors for making
decisions about the reporting entity on the basis of information in its financial
report(financial information).
QC2Financial reports provide information about the reporting entity’s economic resources,claims against the reporting entity and the effects of transactions and
other events and conditions that change those resources and claims.(This
information is referred to in the Conceptual Framework as information about the
economic phenomena.)Some financial reports also include explanatory
material about management’s expectations and strategies for the reporting
entity,and other types of forward-looking information.
QC3The qualitative characteristics of useful financial information3apply to financial information provided in financial statements,as well as to financial information
provided in other ways.Cost,which is a pervasive constraint on the reporting
entity’s ability to provide useful financial information,applies similarly.
However,the considerations in applying the qualitative characteristics and the
cost constraint may be different for different types of information.For example,
applying them to forward-looking information may be different from applying
them to information about existing economic resources and claims and to
changes in those resources and claims.
Qualitative characteristics of useful financial information
QC4If financial information is to be useful,it must be relevant and faithfully represent what it purports to represent.The usefulness of financial information
is enhanced if it is comparable,verifiable,timely and understandable.
Fundamental qualitative characteristics
QC5The fundamental qualitative characteristics are relevance and faithful representation.
Relevance
QC6Relevant financial information is capable of making a difference in the decisions made by https://www.wendangku.net/doc/8b14913778.html,rmation may be capable of making a difference in a decision
even if some users choose not to take advantage of it or are already aware of it
from other sources.
QC7Financial information is capable of making a difference in decisions if it has predictive value,confirmatory value or both.
3Throughout this Conceptual Framework,the terms qualitative characteristics and constraint refer to the qualitative characteristics of,and the constraint on,useful financial information.
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QC8Financial information has predictive value if it can be used as an input to processes employed by users to predict future outcomes.Financial information
need not be a prediction or forecast to have predictive value.Financial
information with predictive value is employed by users in making their own
predictions.
QC9Financial information has confirmatory value if it provides feedback about (confirms or changes)previous evaluations.
QC10The predictive value and confirmatory value of financial information are https://www.wendangku.net/doc/8b14913778.html,rmation that has predictive value often also has confirmatory
value.For example,revenue information for the current year,which can be
used as the basis for predicting revenues in future years,can also be compared
with revenue predictions for the current year that were made in past years.The
results of those comparisons can help a user to correct and improve the
processes that were used to make those previous predictions.
Materiality
QC11Information is material if omitting it or misstating it could influence decisions that users make on the basis of financial information about a specific reporting
entity.In other words,materiality is an entity-specific aspect of relevance based
on the nature or magnitude,or both,of the items to which the information
relates in the context of an individual entity’s financial report.Consequently,
the Board cannot specify a uniform quantitative threshold for materiality or
predetermine what could be material in a particular situation.
Faithful representation
QC12Financial reports represent economic phenomena in words and numbers.To be useful,financial information must not only represent relevant phenomena,but
it must also faithfully represent the phenomena that it purports to represent.
To be a perfectly faithful representation,a depiction would have three
characteristics.It would be complete,neutral and free from error.Of course,
perfection is seldom,if ever,achievable.The Board’s objective is to maximise
those qualities to the extent possible.
QC13A complete depiction includes all information necessary for a user to understand the phenomenon being depicted,including all necessary
descriptions and explanations.For example,a complete depiction of a group of
assets would include,at a minimum,a description of the nature of the assets in
the group,a numerical depiction of all of the assets in the group,and a
description of what the numerical depiction represents(for example,original
cost,adjusted cost or fair value).For some items,a complete depiction may also
entail explanations of significant facts about the quality and nature of the items,
factors and circumstances that might affect their quality and nature,and the
process used to determine the numerical depiction.
QC14A neutral depiction is without bias in the selection or presentation of financial information.A neutral depiction is not slanted,weighted,emphasised,
de-emphasised or otherwise manipulated to increase the probability that
financial information will be received favourably or unfavourably by users.
Neutral information does not mean information with no purpose or no A32
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influence on behaviour.On the contrary,relevant financial information is,by
definition,capable of making a difference in users’decisions.
QC15Faithful representation does not mean accurate in all respects.Free from error means there are no errors or omissions in the description of the phenomenon,
and the process used to produce the reported information has been selected and
applied with no errors in the process.In this context,free from error does not
mean perfectly accurate in all respects.For example,an estimate of an
unobservable price or value cannot be determined to be accurate or inaccurate.
However,a representation of that estimate can be faithful if the amount is
described clearly and accurately as being an estimate,the nature and limitations
of the estimating process are explained,and no errors have been made in
selecting and applying an appropriate process for developing the estimate.
QC16A faithful representation,by itself,does not necessarily result in useful information.For example,a reporting entity may receive property,plant and
equipment through a government grant.Obviously,reporting that an entity
acquired an asset at no cost would faithfully represent its cost,but that
information would probably not be very useful.A slightly more subtle example
is an estimate of the amount by which an asset’s carrying amount should be
adjusted to reflect an impairment in the asset’s value.That estimate can be a
faithful representation if the reporting entity has properly applied an
appropriate process,properly described the estimate and explained any
uncertainties that significantly affect the estimate.However,if the level of
uncertainty in such an estimate is sufficiently large,that estimate will not be
particularly useful.In other words,the relevance of the asset being faithfully
represented is questionable.If there is no alternative representation that is
more faithful,that estimate may provide the best available information.
Applying the fundamental qualitative characteristics
QC17Information must be both relevant and faithfully represented if it is to be useful.
Neither a faithful representation of an irrelevant phenomenon nor an unfaithful
representation of a relevant phenomenon helps users make good decisions.
QC18The most efficient and effective process for applying the fundamental qualitative characteristics would usually be as follows(subject to the effects of
enhancing characteristics and the cost constraint,which are not considered in
this example).First,identify an economic phenomenon that has the potential to
be useful to users of the reporting entity’s financial information.Second,
identify the type of information about that phenomenon that would be most
relevant if it is available and can be faithfully represented.Third,determine
whether that information is available and can be faithfully represented.If so,
the process of satisfying the fundamental qualitative characteristics ends at that
point.If not,the process is repeated with the next most relevant type of
information.
Enhancing qualitative characteristics
QC19Comparability,verifiability,timeliness and understandability are qualitative characteristics that enhance the usefulness of information that is relevant and
faithfully represented.The enhancing qualitative characteristics may also help
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determine which of two ways should be used to depict a phenomenon if both are
considered equally relevant and faithfully represented.
Comparability
QC20Users’decisions involve choosing between alternatives,for example,selling or holding an investment,or investing in one reporting entity or another.
Consequently,information about a reporting entity is more useful if it can be
compared with similar information about other entities and with similar
information about the same entity for another period or another date.
QC21Comparability is the qualitative characteristic that enables users to identify and understand similarities in,and differences among,items.Unlike the other
qualitative characteristics,comparability does not relate to a single item.A
comparison requires at least two items.
QC22Consistency,although related to comparability,is not the same.Consistency refers to the use of the same methods for the same items,either from period to
period within a reporting entity or in a single period across entities.
Comparability is the goal;consistency helps to achieve that goal.
QC23Comparability is not uniformity.For information to be comparable,like things must look alike and different things must look https://www.wendangku.net/doc/8b14913778.html,parability of
financial information is not enhanced by making unlike things look alike any
more than it is enhanced by making like things look different.
QC24Some degree of comparability is likely to be attained by satisfying the fundamental qualitative characteristics.A faithful representation of a relevant
economic phenomenon should naturally possess some degree of comparability
with a faithful representation of a similar relevant economic phenomenon by
another reporting entity.
QC25Although a single economic phenomenon can be faithfully represented in multiple ways,permitting alternative accounting methods for the same
economic phenomenon diminishes comparability.
Verifiability
QC26Verifiability helps assure users that information faithfully represents the economic phenomena it purports to represent.Verifiability means that
different knowledgeable and independent observers could reach consensus,
although not necessarily complete agreement,that a particular depiction is a
faithful representation.Quantified information need not be a single point
estimate to be verifiable.A range of possible amounts and the related
probabilities can also be verified.
QC27Verification can be direct or indirect.Direct verification means verifying an amount or other representation through direct observation,for example,by
counting cash.Indirect verification means checking the inputs to a model,
formula or other technique and recalculating the outputs using the same
methodology.An example is verifying the carrying amount of inventory by
checking the inputs(quantities and costs)and recalculating the ending
inventory using the same cost flow assumption(for example,using the first-in,
first-out method).
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QC28It may not be possible to verify some explanations and forward-looking financial information until a future period,if at all.To help users decide whether they
want to use that information,it would normally be necessary to disclose the
underlying assumptions,the methods of compiling the information and other
factors and circumstances that support the information.
Timeliness
QC29Timeliness means having information available to decision-makers in time to be capable of influencing their decisions.Generally,the older the information is
the less useful it is.However,some information may continue to be timely long
after the end of a reporting period because,for example,some users may need to
identify and assess trends.
Understandability
QC30Classifying,characterising and presenting information clearly and concisely makes it understandable.
QC31Some phenomena are inherently complex and cannot be made easy to understand.Excluding information about those phenomena from financial
reports might make the information in those financial reports easier to
understand.However,those reports would be incomplete and therefore
potentially misleading.
QC32Financial reports are prepared for users who have a reasonable knowledge of business and economic activities and who review and analyse the information
diligently.At times,even well-informed and diligent users may need to seek the
aid of an adviser to understand information about complex economic
phenomena.
Applying the enhancing qualitative characteristics
QC33Enhancing qualitative characteristics should be maximised to the extent possible.However,the enhancing qualitative characteristics,either individually
or as a group,cannot make information useful if that information is irrelevant
or not faithfully represented.
QC34Applying the enhancing qualitative characteristics is an iterative process that does not follow a prescribed order.Sometimes,one enhancing qualitative
characteristic may have to be diminished to maximise another qualitative
characteristic.For example,a temporary reduction in comparability as a result
of prospectively applying a new financial reporting standard may be worthwhile
to improve relevance or faithful representation in the longer term.Appropriate
disclosures may partially compensate for non-comparability.
The cost constraint on useful financial reporting
QC35Cost is a pervasive constraint on the information that can be provided by financial reporting.Reporting financial information imposes costs,and it is
important that those costs are justified by the benefits of reporting that
information.There are several types of costs and benefits to consider.
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QC36Providers of financial information expend most of the effort involved in collecting,processing,verifying and disseminating financial information,but
users ultimately bear those costs in the form of reduced https://www.wendangku.net/doc/8b14913778.html,ers of
financial information also incur costs of analysing and interpreting the
information provided.If needed information is not provided,users incur
additional costs to obtain that information elsewhere or to estimate it.
QC37Reporting financial information that is relevant and faithfully represents what it purports to represent helps users to make decisions with more confidence.
This results in more efficient functioning of capital markets and a lower cost of
capital for the economy as a whole.An individual investor,lender or other
creditor also receives benefits by making more informed decisions.However,it
is not possible for general purpose financial reports to provide all the
information that every user finds relevant.
QC38In applying the cost constraint,the Board assesses whether the benefits of reporting particular information are likely to justify the costs incurred to
provide and use that information.When applying the cost constraint in
developing a proposed financial reporting standard,the Board seeks
information from providers of financial information,users,auditors,academics
and others about the expected nature and quantity of the benefits and costs of
that standard.In most situations,assessments are based on a combination of
quantitative and qualitative information.
QC39Because of the inherent subjectivity,different individuals’assessments of the costs and benefits of reporting particular items of financial information will
vary.Therefore,the Board seeks to consider costs and benefits in relation to
financial reporting generally,and not just in relation to individual reporting
entities.That does not mean that assessments of costs and benefits always
justify the same reporting requirements for all entities.Differences may be
appropriate because of different sizes of entities,different ways of raising capital
(publicly or privately),different users’needs or other factors.
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from paragraph CHAPTER4:THE FRAMEWORK(1989):THE REMAINING
TEXT
UNDERLYING ASSUMPTION 4.1 Going concern 4.1 THE ELEMENTS OF FINANCIAL STATEMENTS 4.2 Financial position 4.4 Assets 4.8 Liabilities 4.15 Equity 4.20 Performance 4.24 Income 4.29 Expenses 4.33 Capital maintenance adjustments 4.36 RECOGNITION OF THE ELEMENTS OF FINANCIAL STATEMENTS 4.37 The probability of future economic benefit 4.40 Reliability of measurement 4.41 Recognition of assets 4.44 Recognition of liabilities 4.46 Recognition of income 4.47 Recognition of expenses 4.49 MEASUREMENT OF THE ELEMENTS OF FINANCIAL STATEMENTS 4.54 CONCEPTS OF CAPITAL AND CAPITAL MAINTENANCE 4.57 Concepts of capital 4.57 Concepts of capital maintenance and the determination of profit 4.59
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Chapter4:The Framework(1989):the remaining text
The remaining text of the Framework for the Preparation and Presentation of Financial Statements(1989)has not been amended to reflect changes made by IAS1Presentation of Financial Statements(as revised in2007).
The remaining text will also be updated when the Board has considered the elements of financial statements and their measurement bases.
Underlying assumption
Going concern
4.1The financial statements are normally prepared on the assumption that an
entity is a going concern and will continue in operation for the foreseeable
future.Hence,it is assumed that the entity has neither the intention nor the
need to liquidate or curtail materially the scale of its operations;if such an
intention or need exists,the financial statements may have to be prepared on a
different basis and,if so,the basis used is disclosed.
The elements of financial statements
4.2Financial statements portray the financial effects of transactions and other
events by grouping them into broad classes according to their economic
characteristics.These broad classes are termed the elements of financial
statements.The elements directly related to the measurement of financial
position in the balance sheet are assets,liabilities and equity.The elements
directly related to the measurement of performance in the income statement are
income and expenses.The statement of changes in financial position usually
reflects income statement elements and changes in balance sheet elements;
accordingly,this Conceptual Framework identifies no elements that are unique to
this statement.
4.3The presentation of these elements in the balance sheet and the income
statement involves a process of sub-classification.For example,assets and
liabilities may be classified by their nature or function in the business of the
entity in order to display information in the manner most useful to users for
purposes of making economic decisions.
Financial position
4.4The elements directly related to the measurement of financial position are
assets,liabilities and equity.These are defined as follows:
(a)An asset is a resource controlled by the entity as a result of past events
and from which future economic benefits are expected to flow to the
entity.
(b)A liability is a present obligation of the entity arising from past events,
the settlement of which is expected to result in an outflow from the
entity of resources embodying economic benefits.
A38
?IFRS Foundation
结构概念与体系
结构概念与体系 1周期折减系数 高规强条3.3.16要求计算各振型地震影响系数所采用的结构自振周期应考虑非承重墙体的刚度影响。由于建模时不建立填充墙，造成结构的刚度偏小，因为计算得到的自振周期较实际的偏长，按这一周期计算得到的地震力偏小。 故周期折减系数对计算的自振周期进行折减，从而对地震力进行放大考虑。 2计算振型数 高规5.1.13条“……且计算振型数应使振型参与质量不小于总质量的90%”。 计算完毕后，在结果->分析结果表格->周期与振型中查看振型参与质量，看是否X和y向平动，z向扭转参与质量合计超过90%。如超过，则说明振型数量足够，否则需加大振型数量。有时，会遇到子空间迭代法算很多阶振型，振型参与质量仍不满足大于90%的要求，这时可改为Lanczos法或多重Ritz 向量法，会容易达到要求。 3中梁刚度放大系数 高规5.2.2条，“在结构内力与位移计算中，现浇楼面和装配整体式楼面中梁的刚度可考虑翼缘的作用予以增大。楼面梁刚度增大系数可根据翼缘情况取为1.3～2.0。” 4连梁刚度折减系数 高规5.2.1条，“在内力与位移计算中，抗震设计的框架-剪力墙或剪力墙结构中的连梁刚度可予以折减，折减系数不宜小于0.5。” 5梁端弯矩调幅系数 高规5.2.3条，“在竖向荷载作用下，可考虑框架梁端塑性变形内力重分布对梁端负弯矩乘以调幅系数进行调幅……”。 midas Gen中实现：程序默认的调幅系数为0.85，并自动进行梁端弯矩调幅，梁跨中弯矩自动按平衡条件增大。 说明： 1）调幅只对梁两端均为负弯矩的进行调整，对次梁或有正弯矩的梁不调幅； 2）仅对竖向荷载作用下的弯矩调幅，对横向荷载（风或地震荷载）不调幅，竖向荷载作用下弯矩调幅后再与横向荷载组合。 6框剪结构的0.2Q 调整 高规8.1.4条要求对于框架-剪力墙结构要求进行0.2Q0调整。程序目前暂时屏蔽了进行地震剪力0.2Q0的调整功能 7周期比 高规4.3.5条“……。结构扭转为主的第一自振周期Tt与平动为主的第一自振周期T1之比，A级高度高层建筑不应大于0.9，B级高度高层建筑、混合结构高层建筑及本规程第10章所指的复杂高层建筑不应大于0.85。”
C-S架构和B-S架构的概念和区别
C/S架构和B/S架构的概念和区别 一、C/S 架构 C/S 架构是一种典型的两层架构，其全程是Client/Server，即客户端服务器端架构，其客户端包含一个或多个在用户的电脑上运行的程序，而服务器端有两种，一种是数据库服务器端，客户端通过数据库连接访问服务器端的数据；另一种是Socket服务器端，服务器端的程序通过Socket与客户端的程序通信。 C/S 架构也可以看做是胖客户端架构。因为客户端需要实现绝大多数的业务逻辑和界面展示。这种架构中，作为客户端的部分需要承受很大的压力，因为显示逻辑和事务处理都包含在其中，通过与数据库的交互（通常是SQL或存储过程的实现）来达到持久化数据，以此满足实际项目的需要。 C/S 架构的优缺点： 优点： 1.C/S架构的界面和操作可以很丰富。 2.安全性能可以很容易保证，实现多层认证也不难。 3.由于只有一层交互，因此响应速度较快。 缺点： 1.适用面窄，通常用于局域网中。 2.用户群固定。由于程序需要安装才可使用，因此不适合面向一些不可知的用户。 3.维护成本高，发生一次升级，则所有客户端的程序都需要改变。 二、B/S架构 B/S架构的全称为Browser/Server，即浏览器/服务器结构。Browser指的是Web浏览器，极少数事务逻辑在前端实现，但主要事务逻辑在服务器端实现，Browser客户端，WebApp 服务器端和DB端构成所谓的三层架构。B/S架构的系统无须特别安装，只有Web浏览器即可。 B/S架构中，显示逻辑交给了Web浏览器，事务处理逻辑在放在了WebApp上，这样就避免了庞大的胖客户端，减少了客户端的压力。因为客户端包含的逻辑很少，因此也被成为瘦客户端。 B/S架构的优缺点 优点： 1）客户端无需安装，有Web浏览器即可。 2）BS架构可以直接放在广域网上，通过一定的权限控制实现多客户访问的目的，交互性较强。 3）BS架构无需升级多个客户端，升级服务器即可。 缺点： 1）在跨浏览器上，BS架构不尽如人意。
概念结构和逻辑结构
中北大学 数据库课程设计 概念结构和逻辑结构设计 2012 年 6月 3 日
一、概念结构设计 建立系统数据模型的主要工具是实体-联系图，即E-R图。E-R图的图形符号约定如表1-1所示： 表 1-1 E—R图的图形符号 系统的E-R图，如图1-1所示，每个实体及属性如下： 家庭成员：姓名、称呼、密码、出生日期 收入记录：收入项目编号、收入项目名称、收入人员、收入金额、收入日期 支出记录：支出项目编号、支出项目名称、支出人员、支出金额、支出日期 银行信息：银行账号、银行名称、开户人、存款金额、开户日期 1.家庭成员关系E-R图 2.收入记录E-R图
3.支出记录E-R图 4.银行信息E-R图 5.系统E-R图
二、逻辑结构设计 1.概述 数据库逻辑设计将概念结构转换为某个DBMS所支持的数据模型对其进行优化。 在对该家庭理财管理系统的实体关系图进行了分析之后，分别对其实体、联系作了属性的分析，得出这些实体与联系的主键与码值，为以后对该家庭理财管理系统的数据库的物理设计提供了方便与基础。 2.数据模型 2.1基本的数据模型有: 家庭成员（姓名、称呼、密码、出生日期）； 收入记录（收入项目编号、收入项目名称、收入人员、收入金额、收入日期）; 支出记录(支出项目编号、支出项目名称、支出人员、支出金额、支出日期); 银行信息(银行账号、银行名称、开户人、存款金额、开户日期) ; 2.2经过优化后的数据模型有： 家庭成员（ID，姓名、称呼、密码、出生日期）； 银行信息（银行账号、银行名称、开户人、存款金额、开户日期）； 使用者（ID，帐号，密码）； 收入记录（ID，名称，收入人员，金额，日期）； 支出记录（ID，名称，支出人员，金额，日期）； 管理收入（家庭成员ID，收入记录ID）； 管理支出（家庭成员ID，支出记录ID）； 查看收入（家庭成员ID，收入记录ID）； 查看支出（家庭成员ID，支出记录ID）；
方案架构释义
方案架构释义 在方案中使用的架构主要包括：系统功能架构、系统集成架构、系统应用架构、系统逻辑架构、网络拓扑结构等。 1系统功能架构 系统功能架构是指系统按其功能分层分块的结构形式，即模块化的结构。 一个系统可以划分为若干子系统，每个子系统又可划分为几个功能模块，每个功能模块再划分为几个程序模块，复杂的程序模块还可再划分为几个子程序模块。这样就将一个系统沿纵向划分为若干个层次，每层沿横向又分为若干个模块，每个模块都有相对独立的功能。一个子系统对应一个独立完整的管理职能(也称职能结构)，在系统中有较强的独立性;一个功能模块完成某一管理业务，是组成子系统的基本单位;一个程序模块则实现某一项具体加工处理，是组成功能模块的基本要素。各层之间，每块之间也有一定的联系，通过这种联系，将各层，各块形成一个有机整体，去实现系统目标。系统的功能结构原理见图 一般在方案中体现到第三层，即功能模块层即可。 但有时为了体现的更全面、更美观，也可采用如下图所示：
案例分享《油气田应用集成系统项目可行性研究汇报》中系统功能架构方案：
讨论：大家觉得是否有什么不妥？ 2系统应用架构 应用架构，系统架构，软件架构三者含义基本一致。 软件架构代表了系统的组织结构。这包括将系统分解为不同的部分、界定它们之间的连接、确定它们之间的交换机制、并且为后续的设计提供指导性的原则。 一个系统的基本组织结构、基本组成构件和互相的关系，以及构件于外部环境间的关系。同时，软件系统架构为后续的设计和架构演化提供了指导性原则。 总之，将整个系统业务分解为逻辑功能模块，并且科学合理，就是系统架构了。
3系统集成架构 将各个分离的设备（如个人电脑）、功能和信息等集成到相互关联的、统一和协调的系统之中，使资源达到充分共享，实现集中、高效、便利的管理。
概念与概念框架
概念与概念框架 我们的哲学体系和哲学观点的基本单元被称为概念。概念赋予经验以形式，并使明确表达成为可能。甚至在我们试图说清楚自己的观点之前，概念就已经使我们可能去认识世界中的事物了。我们之所以能够看到或听到具体的人或物，而不是像透过一个焦距没有对准的摄影机那样看到一团模糊的世界，就是因为依靠了概念。除了规定我们经验的形式，概念还能把我们的经验组织起来。概念罕有孤立存在的情况，它们实际上总是要组成一个概念框架。 下面是一个关于概念的例子：当我们还是孩童时，我们学会了把某种东西叫作狗，于是获得了“狗”这个概念。起初，我们使用起概念来很笨拙，我们会把任何有四条腿的东西都叫作“狗”，比如猫、牛、马等。但随后父母纠正了我们，我们于是学会了更加精确地使用概念，先是学会了把狗与猫、牛、马区分开，然后又学会了把它与狼和豺区分开。这样我们就拥有了“狗”这个概念，我们可以辨认出狗，也可以谈论狗，甚至即使没有狗出现，我们也能对狗进行思考和想像，并且可以谈论对一般的狗的看法。我们还可以通过学习以及辨认狗的不同种类——比如辨别凶恶的狗和温顺的狗——而把概念精致化。因此，在某些情况下，概念在实践上具有无可置疑的重要性，因为正是概念告诉了我们应当怎样去行动，什么时候奔跑，以及什么时候礼尚往来等。但“狗”这个概念也成了我们对世界的看法的一部分——一个狗在其中不无重要的世界，一个划分成狗与非狗的世界，一个可以思考狗的生活与我们的生活之间有什么区别的世界。（古代哲学中有一股很大的思潮就被称为“犬儒主义”，该词取自“狗”的希腊词。）犬儒派通过过一种苦行的贫穷的生活而获得了这一名声，在其同时代人看来，他们的生活比“狗的生活”好不了多少。 某些概念有着非常具体的对象，比如“狗”这个概念就是这样。由于这些具体概念来源于经验，所以我们通常把它们称为经验概念。我们已经看到，“经验的”（ｅｍｐｉｒｉｃａｌ）一词指向经验（比如说，知道狗的不同种类和行为），我们还会多次看到，ｅｍｐｉｒｉ这一词根意味着与经验有某种联系。通过经验概念，世界开始变得对我们有意义了。我们借助于经验概念把世界分成了可以区分的各个部分，学会了怎样与之打交道，发展了我们谈论、理解和解释它的能力，学习和谈论关于它的更多情况。除了这些具体概念以外，我们还要使用一些更为抽象的概念，它们的对象无法触及或经验到，因此无法对其进行简单定义。这些概念被称为先验概念，因为它们在概念上是先于经验概念的。“数”这个概念便是一例。无论数对于我们关于经验的讨论是多么的重要，算术概念并不是经验概念。虽然数学家谈论“无理数”的概念，但这个概念却无法对应我们日常经验中的任何一样东西。要想理解这一概念需要具备许多数学知识，因为与大多数概念类似，这个概念仅能在一个由其他抽象概念所组成的系统中进行定义。 较之“狗”这个经验概念，“数”这一先验概念引发了困难得多的问题。一般来说，哲学所关注的其实正是这些最困难的概念。由于哲学概念是抽象的，它们的含义可能会为各种不同的意见留有广阔的余地，比如“好人”的概念和“好的生活”的概念似乎对于不同的人有着非常不同的含义。因此，“上帝”的概念导致了巨大的困难。事实上，这种困难是如此之大，以至于有些宗教会拒绝对上帝做出定义，甚至会拒绝给他（并不总是“他”）一个名字。在犹太—基督教传统和伊斯兰教传统中，上帝这一概念的含义是多种多样的，甚至在《圣经》中也是如此。然而，一旦我们开始思考其他某些上帝概念，比如希腊关于宙斯和阿波罗 一个人当作自己“生命的终极关切”的无论什么东西的某些现代概念，你可以看到，仅就这个语词达成一致还不能解决最困难的问题：上帝是什么样子？我们能够期待他什么？信仰他是什么意思？我们的上帝概念是什么？ “自由”这一概念是特别困难的。有些人认为，自由就是能够做任何你想做的事情；而另一些人则认为，自由仅仅在社会允许范围之内才是有意义的。然而，这并不意味着“自由”
钢结构概念
2-1钢材的的塑形，韧性，冷弯性能各是什么含义？在设计结构时，对这些性能的要求是如何体现的？ 塑性：衡量材料变形能力的力学指标。塑性好，材料的变形能力大，破坏前易于发现，结构坏而不倒，高峰应力能重分布。 韧性：是钢材在塑性变形和断裂过程中吸收能量的能力，它是钢材强度和塑性的综合性能，是判断钢材是否出现脆性破坏最主要的指标。 冷弯性能：冷弯性能是判别钢材塑性变形能力及冶金质量的综合指标。对于重要的结构，需要有良好的冷热加工工艺性能的保证。 2-3：何谓钢材的疲劳破坏？钢材的疲劳破坏发展过程与钢结构，钢构件的疲劳破坏发展过程有何不同？ 钢材的疲劳破坏：是指在连续反复荷载作用下，钢材的应力低于极限强度甚至低于屈服强度而发生的脆性破坏。 钢材的疲劳破坏发展过程分为三个阶段：截面上的微小缺陷开始形成裂纹，裂纹缓慢扩展，裂纹达到临界尺寸而迅速断裂，而在钢结构、钢构件中各种缺陷是裂纹的起源，疲劳破坏发展过程中没有裂纹形成阶段，只有后两个阶段，即：裂纹的缓慢扩展和最后迅速断裂。 2-4：影响钢结构疲劳破坏的主要原因有哪些？ 影响钢结构疲劳强度的最主要因素是应力集中。应力集中程度越严重，钢构件越容易发生疲劳破坏，疲劳强度就越低。 2-5：钢材的应力集中除了导致截面内部局部高峰应力，还会产生哪些危害？ 在应力高峰区域总是存在着同号的双向或三向应力，使材料处于复杂受力状态，应力集中系数愈大，变脆的倾向亦愈严重。在负温或动力荷载作用下工作的结构，应力集中的不利影响将十分突出，往往是引起脆性破坏的根源。
3-1由于结构体系本身不满足安全，适用耐久预定功能而引起的钢结构破坏形式主要有哪些 构件或节点（连接）的强度破坏，结构或构件的整体失稳破坏，结构或构件的局部失稳破坏，构件或节点（连接）的疲劳破坏，结构或构件的变形破坏，结构的脆性断裂破坏。 3-2：为什么工程实践中单纯的结构强度破坏很少发生？ 因为在强度破坏的过程中，个别构件的强度破坏所伴随的明显变形将会改变整体结构的内力分配格局，从而使某些部位的构件受力超过预先计算的数值而引发其他类别的破坏，如导致受压构件的失稳破坏等，最终造成结构的整体失稳或其他形式的破坏，最终导致钢结构发生整体极限承载力破坏。 3-4：轴心受压钢结构的整体失稳形式有哪几种？ 弯曲失稳：双轴对称截面绕对称轴的失稳，单轴对称截面绕非对称轴的失稳。 扭转失稳：十字形截面在满足一定条件时的整体失稳。 弯扭失稳：单轴对称截面绕对称轴的失稳。 3-6引起钢结构变形过大的主要原因有哪些？： 设计不当：如构件的刚度不满足设计要求，结构支撑体系布置不够或不当等， 制造不当：如工艺不合理等原因造成的构件本身缺陷，及施工安装不当等， 使用不当：如随意改变结构用途、或意外导致结构超载等。 3-7钢结构各种可能破坏形式中最危险的是哪一种？笞：脆性断裂破坏。 3-8：引起钢结构脆性断裂破坏的主要原因有哪些？ 材质缺陷，应力集中和残余应力，工作环境温度，钢板厚度。
行业云的概念和技术架构
35 上海超级计算中心成立十周年特刊 行业云的概念和技术架构 王恩东 张东 王洪亮 颜秉珩 高效能服务器和存储技术国家重点实验室 济南 ２５０１０１ 摘要： 本文介绍了行业云的概念，解释了行业云的特点、产生原因及部署行业云的意义，提出了 行业云的体系结构和关键技术，最后介绍了浪潮面向行业云的解决方案。行业云作为云计算的 重要模式，通过对行业应用资源的整合，实现行业数据的共享和互联互通，利用行业数据提供 更多更好的公众服务；行业云的建设对于推动行业信息化，提高国家信息化水平，推动服务性 社会的发展具有重要的意义。 关键字：行业云（Ｉｎｄｕｓｔｒｙ Ｃｌｏｕｄ），云计算，资源池，资源调度，数据即服务（Ｄａａｓ） １． 引言 云计算作为一种新型的基于Ｉｎｔｅｒｎｅｔ的服务供应方式，已经对于ＩＴ的服务理念产生深远的影响。根据Ｇａｒｔｎｅｒ每年的十大战略技术调查，云计算继２００９年位居第二、２０１０年位居第一之后，再次成为２０１１年最受期待的热门技术［１］。 随着ＩＴ企业和社会对云计算理念的关注，及科研人员对云计算需求和实现方法的探索与研究，云计算的神秘面纱正逐渐被揭开。人们在云计算诸多方面已经达成了共识，如资源流转、按需分配、按量计费等；云计算在应用上分为三层，即云基础设施即服务（ＩａａＳ）、云平台即服务（ＰａａＳ）和云软件即服务（ＳａａＳ），分别面向硬件基础设施，平台服务和应用服务三个领域。 根据云系统的部署模式和服务范围的不同，一般将云分为公有云（Ｐｕｂｌｉｃ Ｃｌｏｕｄ）、混合云（Ｈｙｂｒｉｄ Ｃｌｏｕｄ）、私有云（Ｐｒｉｖａｔｅ Ｃｌｏｕｄ）等。公众云是可为公众所使用的云平台，一般为一个专门出售云服务的机构所拥有；私有云是指仅供一个组织单独使用的云平台；混合云则介于两者之间，可以供内部，也可以供公众使用，或者由私有资源和公共资源共同组成。 一般情况下，人们提到的公有云，指的都是Ｇｏｏｇｌｅ、Ａｍａｚｏｎ、Ｗｉｎｄｏｗｓ Ａｚｕｒｅ这些提供基础设施、平台服务以及软件服务的云系统。在现实系统中，还有一类云系统同样能够提供公众云服务，但是不同于前面提到的公有云系统，那就是面向行业用户的行业云（Ｉｎｄｕｓｔｒｉａｌ Ｃｌｏｕｄ）。 行业云和前面我们提到的Ｇｏｏｇｌｅ、Ａｍａｚｏｎ、Ｗｉｎｄｏｗｓ Ａｚｕｒｅ这样的公众服务云系统一样，也是公有云的一部分。为了避免混淆，我们将这些提供公众服务的云系统，称之为公众云（Ｕｎｉｖｅｒｓａｌ Ｐｕｂｌｉｃ Ｃｌｏｕｄ）。行业云和公众云的区别主要来自于数据来源、数据处理模式和服务模式。公众云，数据来源于公众，数据发布也面向公众；私有云，数据来源于组织内部，数据的应用，也主要面向组织内部；而行业云，数据来源于组织内的核心单位，数据发布，则可以有区别的面向组织内部和公众，既可以满足核心数据保密性的需求，也可以更大程度上保持数据的灵活性，使之服务于大众。 本文重点论述了行业云的概念、特点、意义以及技术架构和关键技术。论文其他部分组织如下，第二部分介绍行业云的概念及意义，第三部分讨论行业云与公众云的区别，第四部分介绍了典型的行业云－医疗云，第五部分讨论行业云的体系结构，第六部分介绍行业云的关键技术，最后介绍了浪潮针对行业云的云海解决方案。 ２． 行业云概念及意义 行业云（Ｉｎｄｕｓｔｒｉａｌ Ｃｌｏｕｄ），是指由行业内或某个区域内起主导作用或者掌握关键资源的组织建立和维护的，以内部或公开的方式，向行业内部组织
企业架构的基本概念
企业架构的基本概念 3.1架构（ Architecture ） 在韦伯词典中，“架构”的定义是“作为一种意识过程结果的形态或框架；一种统一或有条理的形式或结构；建筑的艺术或科学”。这个定义的关键部分是，具有特定结构的体现某种美感的事物以及针对该事物的有意识的、有条理的方法。 架构的建立通常会建立一个共有的远景，并考虑外部的约束、客户的需求、内部约束、技术约束等，通过有条理的逻辑推理来最终实现该结构。架构包含了在架构构建过程中连接概念到实施的工具、流程、文档、计划和蓝图的集合。 IT行业普遍采用“架构”的历史并不是很长，但在使用方法上则遵循了相同的规则。 3.2企业架构（ Enterprise Architecture ） Zachman的定义—EA 是构成组织的所有关键元素和关系的综合描述。企业架构框架（EAF ）是一个描述EA 方法的蓝图。 1996年Clinger －Cohen 法案的定义—EA 是一个集成的框架用于演进或维护存在的信息技术和引入新的信息技术来实现组织的战略目标和信息资源管理目标。 OPEN GROUP的定义—EA 是关于理解所有构成企业的不同企业元素，以及这些元素怎样相互关联。 OMB的定义：EA 是业务和管理流程和信息技术间当前和将来关系的显示描述和记录。 MetaGroup的定义：EA 是一个系统过程，它表达了企业的关键业务、信息、应用和技术战略以及它们对业务功能和流程的影响。关于信息技术怎样以及应该如何在企业内实施，EA 提供一个一致、整体的视角，以使它与业务和市场战略一致。 Microsoft的定义：EA 是对一个公司的核心业务流程和IT 能力的组织逻辑，通过一组原理、政策和技术选择来获得，以实现公司运营模型的业务标准化和集成需求。 IBM的定义：EA 是记录在企业内所有信息系统、它们的相互关系以及它们如何完成企业使命的蓝图。 在企业架构的定义下，衍生出一些概念，作为企业架构概念的组成部分，包括业务体系机构、信息架构、技术架构、软件架构等。 3.3企业业务架构（ EBA ）
结构概念体系
结构概念体系现今发展的优点与不足 ——以中银大厦和悉尼歌剧院为例 建筑与土木一班王凯林141604010033 摘要：结构是建筑物的基本受力骨架。无论工业建筑、居住建筑、公共建筑或某些特种构筑物，都必须承受自重、外部荷载作用、变形作用以及环境作用。对结构的基本功能要求是：可靠、适用、耐久，以及在偶然事故中，当局部结构遭到破坏后，仍能保持结构的整体稳定性。随着科学技术的迅速发展，各类学科的分工越来越细，在土木工程专业范围内建筑力学、材料力学、建筑学、城市规划、结构、地基基础、施工组织、施工技术、房屋设备等许多学科发展都很快。对于结构工程师，也应具备必要的建筑设计知识，在建筑设计的方案阶段，主动考虑并建议最适宜的结构体系方案，使之与建筑功能和造型有机结合，才能使建筑结构达到完美地统一。所以，各专业相互渗透、密切配合，懂得各种组合结构对工程带来的结构稳定性，经济利益等等是是十分重要的。 关键词：结构概念体系；缺点；优点 一、不足之处——以悉尼歌剧院为例
1.1悉尼歌剧院简介 凡是去澳大利亚旅游的人,没有不去悉尼的;去悉尼,必然会去参观悉尼歌剧院。可以这样说,悉尼歌剧院现在是悉尼甚至是澳大利亚的一个标志。悉尼歌剧院位于悉尼湾一侧的班尼朗半岛上,距港湾大桥很近,位置十分显要,是各国船只进出港时必经之地。它不同于一般方盒子式房屋组成的建筑群,而是在坚实平整的基座上建造了几组活跃起伏的壳体屋盖组成的、造型奇特的建筑群,像群帆泊港,又似白鹤飞翔,格外引人注目。 应该说,从建筑的角度看,它是很有特色的。8个壳体分成两组,每组4个,分别覆盖2个大厅;另外有2个小壳体置于餐厅之上。两组壳体对称互靠,外贴乳白色面砖,给人以丰富的联想:好像白帆,又如贝壳,姿同海浪,貌了以莲花。这个杰作出自38岁的丹麦建筑师伍重之手,它是从30个国家参加竞赛的二百多个建筑方案中脱颖而出的,一举夺标,不可不称之出类拔萃。尽管有人批评它是功能迁就形式,但它能突破传统的建筑形式,标新立异,刻意创新,大家从建筑设计的角度上大力赞美它,应该说还是不过分的。 悉尼歌剧院共耗时14年，斥资1200万澳币，于1973年10月20日正式竣工开幕。歌剧院内部有许多地方是用法国进口的玻璃所镶嵌，配上澳洲独有的建材材料，其内部建筑结构则是仿效玛雅文化和阿兹特克神庙。外面的玻璃是由法国制造的双层玻璃──素色及黄玉色，共有700种尺寸、2000片。悉尼歌剧院是世界著名艺术表演场地，每年举办约2400次活动，曾邀请纽约爱乐、德国碧娜．鲍许乌帕塔舞蹈剧场（Tanztheatre Wuppertal Pina Bausch）、菲利浦．葛拉斯乐团（The Philip Glass Ensemble）等国际团体，并获得伊丽莎白女王、美国总统福特、柯林顿、南非总统曼德拉、联合国前安理会总理安南等众多国际名人造访，为歌剧院增添许多光采。2007年被联合国教科文组织评为世界文化遗产。［1］ 1.2 结构上存在的不足 不过,这位杰出的建筑师对悉尼歌剧院的结构方案却考虑的太少了。这个建筑方案中选后,邀请世界著名的结构工程师帮助作结构设计,结果经过近三年的研究,得出的结论是:只能放弃它的壳体方案。为什么呢?因为悉尼歌剧院的建筑方案虽然好得无以复加,但其结构方案有一个致命的缺点:选错了结构型式。大家知道如果壳体屋盖都是凸面向上平放,当受重力作 用时,可通过壳体的薄膜压应力来抵抗外荷载;当受风力作用时,所受的向上风吸力,只要小于
软件开发的3层架构和多层架构的概念详解
软件开发的3层架构和多层架构的概念详解 1：三层架构： 1）数据访问层：DAL：用于实现与数据库的交互和访问，从数据库获取数据或保存数据到数据库的部分。 2）业务逻辑层：BLL: 业务逻辑承上启下，用于对上下交互数据进行逻辑处理，实现业务目标。 3）表示层：Web主要实现和用户的交互，接受用户或返回用户请求的数据结果的展现，而具体的数据处理则会交给业务逻辑层和数据访问层去处理。 4）业务实体Model：用于封装实体类数据结构，一般用于映射数据库的数据表或视图，用以描述业务中客观存在的对象。Model分离出来时为了更好地解耦，更好的发挥分层、复用、扩展增强灵活性。 5）通用Common：通用的辅助工具类（数据校验、加密解密、缓存处理等） 6）数据库访问类时对https://www.wendangku.net/doc/8b14913778.html,的封装，封装了一些常用的重复的数据库操作。微软的企业库SQLHelper.cs，为DAL提供访问数据库的辅助工具。 2：三层架构： （高）内聚：一个模块内各个元素彼此相关联的紧密程度 （低）耦合：软件结构内不同模块之间依赖程度的度量。 优点1：三层结构将表示部分和业务逻辑部分按照客户层和应用服务器分离，客户端和应用服务器、应用服务器和数据库服务器之间的通信以及异构平台之间的数据交换都可以通过中间件或者相关程序来实现。复用降低、周期缩短、维护方便。 优点2：分层结构将数据访问和逻辑操作都集中到组件中，增强了系统的复用性。CS、BS系统通用底层。不管是https://www.wendangku.net/doc/8b14913778.html,、WINFORM、WebService 优点3：系统的扩展性大大增强。 缺点：分层多开发工作量大。数据不直接提取降低性能。级联修改，表示层增加一个功能。
结构力学概念部分
第一章绪论 1.结构按其几何特征分为三类 （1）杆件结构 （2）板壳结构 （3）实体结构 2.本课程讨论的范围是杆件结构 理论力学研究的刚体的机械运动的基本规律和刚体的力学分析，材料力学研究的是单根杆件的强度、刚度和稳定性问题，结构力学研究杆件体系的强度、刚度和稳定性问题 3.结构力学的任务： （1）结构的组成规律、合理性是以及结构计算简图的合理选择 （2）结构内力和变形的计算方法，以便进行结构强度和刚度的验算 （3）结构的稳定性以及在动力何在作用下结构的反应 4.计算简图选择原则是： 计算简图：用一个能反映其基本受力和变形性能的简化的计算图形来代替实际结构。这种代替实际结构的简化计算图形称为结构的计算简图 （1）计算简图应能反映实际结构的主要受力和变形性能 （2）保留主要因素，略去次要因素，使计算简图便于计算 5.结构与基础间连接的简化 活动铰支座，固定铰支座，固定支座，定向支座 6.材料性质的简化 材料一般假设为连续的、均匀的、各向同性的、完全弹性或弹塑性的 7.结构承受的荷载可分为体积力和表面力两大类。 体积力指的是结构的重力或惯性力等， 表面力指的是由其他物体通过接触面传给结构的作用力 8.杆件的分类 梁：受弯为主 拱：在竖向荷载作用下有水平推力且截面以受压为主 刚架：由梁和柱等直杆组成的结构，杆件间的结点多为刚结点，主要内力为弯矩桁架：由两端为铰的直杆组成，当荷载作用于结点时，各杆只受轴力 9.静定结构与超静定结构 凡用静力平衡条件可以确定全部支座反力和内力结构称为静定结构 凡不能用静力平衡条件确定全部支座反力和内力的结构成为超静定结构 10.荷载的分类 按时间：恒荷载，活荷载 按性质：静力荷载，动力荷载 第二章结构的几何组成分析 1.根据杆件体系的形状和位置，杆件体系可以分为两类： 几何不变体系，几何可变体系 2．把杆件体系中的一部分杆件或结点勘察是具有自由度的运动对象，而将另一部分杆件或连接勘察是对这些刚片或结点的运动起限制作用的约束 3.自由度：描述几何体系运动时，所需要改变的坐标数目 4.约束：使体系减少自由度的装置或连接 分为两大类：支座约束和刚片间的连接约束
管理信息系统的定义概念和结构
精心整理 第一篇概念篇 第一章管理信息系统的定义、概念和结构 1.1管理信息系统的定义 ?以书面或口头的形式,在合适的时间向经理、职员以及外界人员提供过去的、现在的、预测未来的有关企业内部及环境的信息，以帮助他们进行决策。 ?它是一个利用计算机硬件和软件，手工作业，分析、计划、控制和决策模型， 管理 护和 决策， 企业 切事物变 需要，其次有利于企产品或服 传真、电话 人为主的收集目的，支持企业高层决策、中层控制、基层运作的集成化的人机系统。 1.2 管理信息系统的概念 1.2.1概念 信息管理系统是一个人机系统： 机器： 计算机硬件 计算机软件：业务信息系统、知识工作系统、决策支持系统、经理支持系统。 各种办公设备和通讯设备 人：
高层决策人员、中层职能人员、基层业务人员 系统设计者： 人应该做什么？、计算机应该做什么？、人机如何交互？ 管理信息系统是一个一体化系统或集成系统： 总体出发：保证共享数据、减少数据的冗余度，保证数据的兼容性和一致性。 个体：可以有自己的专用数据，但应在总体的规划之下，按照统一的标准、大纲。 数据库： 用数学模型分析数据，辅助决策。 财务 保存大量的信息，并能迅速地查询与综合，为组织的决策提供信息支持。 ●决策支持，这是管理信息系统的主要功能。利用数学方法和各种模型处 理信息，以期预测未来，并进行科学的决策。决策是为达到某一目的而在若干个可行方案中经过比较、分析，从中选择合适的方案并赋予实施的过程。 1.3 管理信息系统的结构 1.3.1 管理信息系统的概念结构： ●M I S总体结构由信息源、信息处理器、信息用户和信息管理者组成。信息 源是信息的来源或者说是以各种不同的方式存在的信息；信息处理器负责信息的传输、加工、存贮；信息用户是系统的使用者；信息管理者负责系统设计、实现、运行和维护。
人际意义概念和理论框架
2.2 Overview of Interpersonal Meaning SFL, based on a view of `how language functions as a system of human communication' (Thompson, 1996/2000:1), is construed by Halliday under the influence of some scholars from different domains, such as Malinowski, Whorf, Firth and Hjemslev, whose essences are assimilated and integrated into his insights. He embraced the view from Malinowski that meaning is function in context and language is multifunctional. Malinowski identified three major functions of language in Polynesian Society: pragmatic, magical and narrative. Halliday glossed from some facets of Malinowskian language function into his three metafunctions: ideational meaning (encompassing experiential meaning and logical meaning), interpersonal-meaning and textual meaning (Halliday, 1976; 1994/2000; 2004). 2.2.1 Concept of Interpersonal Meaning As is known to all, one of the primary purposes of communicating is to interact with other people. We use language to tell other people things and also to exchange meanings. For instance, we may want to influence their attitudes or behavior, or to provide information that we know they do not have, or to explain our own attitudes or behavior, or to get them to provide us with information, and so on. All these goings-on process belong primarily to interpersonal meaning. Following Thompson (1996/2000:28), interpersonal meaning refers to `we use language to interact with other people, to establish and maintain relations with them, to influence their behaviour, to erpress our own viewpoints on things in the world, and to elicit or change theirs.’Thus, it is obvious that, interpersonal meaning is considered from the point of view of its function in the process of social interaction (Halliday, 1985:20). 2.2.2 Framework of Interpersonal Meaning In SFL, function is a kind of meaning potential. Halliday (1985) proposes that, function will be interpreted not just as the use of language but as a fundamental property of language itself, something that is basic to the evolution of the semantic system. Thompson(1996/2000) also has emphasized that, a functional approach to investigating language is based on the assumption that the language system has evolved and is constantly evolving to serve the functions that we need it for. Therefore, the fact that interaction, having a purpose for expressing things to other people, is an inherent part of language use, signals that there must be facets of the grammar, which can be discerned as enabling us to interact through language, which is characterized as a tri-stra(a) semiotic system, provided by Eggins(1994), involving a strata of meaning, a strata of wordings, and a strata of sounds/orthography. That is
结构概念的理解
《混凝土结构设计规范》主要起草人白绍良教授对规范的解答 1.从技术术语的角度分清什么是“框架”什么是“框架结构”。 答：框架：框架结构、框架-剪力墙结构、框架-筒体结构中的框架部分。 框架结构：仅仅由框架组成的结构。（推荐答案） 框架结构——由梁和柱以刚接或铰接相连接成承重体系的房屋建筑结构（《高层建筑结构分析与设计》P44） 框架结构——由梁和柱以刚接或铰接相连接而构成承重体系的结构（规范第3页）2．《高层建筑混凝土结构技术规程》为什么要对框架结构的最大高度做出限制？ 答：框架结构在25层以下是经济的，超过25层的框架其侧向相对较柔，需要根据水平位移的控制而不经济的加大构件尺寸。（《高层建筑结构分析与设计》P44） 框架结构构件接截面尺寸较小，结构的抗侧刚度较小，水平位移大，在地震作用下容易由于大变形而引起非结构结构的破坏。因此其建造高度受到限制。（《混凝土结构下册》P175）。 从整截面墙→整体小开口墙→壁式框架→普通框架，水平抗侧刚度会削弱到只有原来的整截 面墙的百分之几。因此剪力墙结构的位移限制条件较容易满足，而框架结构往往是位移限制条件起控制作用。（笔记） 3．《高层建筑混凝土结构技术规程》为什么对多高层建筑结构的相对层间位移（层间水平位移与层高之比）做出限制？如果某个框架结构不满足这一控制条件，请说出在不加剪力墙的情况下哪些措施可以提高框架结构的抗侧向力刚度。 答：任何构件或结构为保证其正常工作，都必须满足强度、刚度和稳定的要求。随着简直物高度的增加，对结构抗侧刚度的要求也随之提高。因为侧向位移过大，会引起主体结构的开裂甚至破坏，导致简直装修与隔墙的损坏，造成电梯运行困难，还会使居住者感觉不良。另一方面，水平位移过大，竖向荷载将产生显著的附加弯矩（即P-△效应），使结构内力增大。（《混凝土结构下册》P172） 增加柱子截面积，设支撑，合理的布置结构体系，增加水平构件刚度 4．请说明框架-剪力墙，框架-核心筒，剪力墙结构，筒中筒结构的含义。 答：框架-剪力墙结构：由框架和剪力墙共同作为承重结构。 框架-核心筒结构：由中央薄壁筒与外围的一般框架组成的高层建筑结构。 剪力墙结构：利用建筑物的外墙和永久性隔墙承重的结构。 筒中筒结构：由中央薄壁筒与外围框筒组成的高层建筑结构。（《混凝土结构下册》P177） 5．请说出剪力墙结构的优缺点。你认为采用剪力墙结构能实现每户居室自由设计的要求吗？答：因为剪力墙的抗侧刚度较大，剪力墙结构体系在水平力作用下的侧移量很小，结构的整体性好，抗震能力强，可以建造较高的建筑物。但剪力墙的布置受到建筑开间和楼板跨度的限制。墙与墙之间的间距较小，难于满足布置大空间等使用要求。（《混凝土结构下册》P 177） 我认为可以通过加大墙与墙之间的距离的办法来实现自由户型设计。 我认为采用剪力墙结构不易实现每户居室自由设计的要求。 6．框架-剪力墙结构中的剪力墙必须在两端与框架柱整体浇在一起吗？如果浇在一起，请画出两根框架柱和他们之间的剪力墙的水平剖面及柱和剪力墙的配筋构造示意图。 答：抗震墙的周边应设置梁（或暗梁）和端柱组成的边框；端柱截面宜与同层框架柱相同。（《抗震规范》P61 6.5.1,<混凝土规范>P195，11.7.17）试验表明,剪力墙在周期反复荷载作用下的塑性变形能力,与截面纵向钢筋的配筋、端部边缘构件范围、端部边缘构件内纵向
结构概念与体系设计(doc 12页)
结构概念与体系设计(doc 12页)
研究生课程设计 课程: 结构概念与体系 姓名: 专业: 结构工程 学院:土木工程学院 学号: 年月
目录 【摘要】 (3) 【关键词】 (3) 一．设计概况 (3) 二．相关设计参数的选取 (4) 三．方案一初步设计 (4) 3.1方案一水平分体系结构初步设计：（采 用的是主-次梁体系） (4) 3.2 方案一竖向分体系结构初步设计：（采 用的是框架结构体系） (6) 四．方案二初步设计 (8) 4.1方案二水平分体系结构初步设计：（采 用的是板-梁体系） (8) 4.2 方案二竖向分体系结构初步设计：（采 用的是剪力墙结构体系） (10) 五．方案一和方案二的优劣比较 (11) 5.1方案一和方案二水平分体系的比较 (11) 5.2方案一和方案二竖向分体系的比较 (11) 六．概念设计方法与传统构件设计方法的区别11
【参考文献】 (12) 【摘要】本工程为深圳市某12层办公楼，标准层层高3.6m，建筑总高度为43.2m。办公楼结构方案初步设计分为两个方案：方案一是水平分体系采用主-次梁结构体系，竖向分体系采用框架结构体系；方案二是水平分体系采用板-梁结构体系，竖向分体系采用剪力墙结构体系。 【关键词】主-次梁结构体系框架结构体系板-梁结构体系剪力墙结构体系
一．设计概况 本设计为深圳市某12层办公楼，标准层层高3.6m，建筑总高度为43.2m。其建筑方案见图1.1；办公楼结构方案初步设计分为两个方案：方案一是水平分体系采用主-次梁结构体系，竖向分体系采用框架结构体系；方案二是水平分体系采用板-梁结构体系，竖向分体系采用剪力墙结构体系。 图1.1 办公楼建筑方案 二．相关设计参数的选取
结构力学概念题较全
1.自由度：确立体系几何位置所需的独立坐标数； 2.稳定：结构保持原有的平衡形式； 稳定自由度：确定结构失稳时所有可能所变形状态所需独立参数数目； 结构动力自由度：为了确定运动过程中任意时候全部质量的位置所需的独立几何参数的数目； 结构静力自由度：指结构独立运动方式的个数； 2.几何组成分析的目的和意义： 3.梁、刚架、桁架、拱、索这些结构的目的、特点、联系和区别？（主要从他们的内力、受力特点出发） 4.虚功原理和能量原理的联系与区别？ 5.图乘法与积分法联系与区别？ 6.影响线的概念：单位位移荷载作用下某一位置变化规律的图形；性质：起点至终点，荷载不经过处不绘制弯矩图； 静定结构的内力（反力）影响线是直线或折线，位移影响线是曲线；超静定结构的内力和位移影响线都是曲线；影响线应用（最值内力和位移）（静力法和机动法） 7.[K]物理意义：Kij表示Δj=1单独作用下引起的沿Δi方向的结点力（考法：求总刚） 8.动力计算：①单自由度：W=（1／mδ）1／2=（k／m）1／2 ②2个自由度：刚：︳k-w2M︳=0 柔度：|uδ-I／w2|=0 9.强迫振动的概念： 10.极限荷载（考点塑性变形，最终破坏是由于结构由几何不变—＞几何可变）极限分析方法，塑性铰，破坏结构，三个定理 在结构极限荷载的分析中，上限定理指：平衡条件所求得的荷载≥极限荷载（破坏）下限定理：所求荷载≤极限荷载结构处于极限状态下应满足平衡、屈服、单向机构三条件。 11.超静定结构的特点：①内力不能由平衡条件唯一确定，需考虑变形条件②非荷载因素只有引起结构变形时才能产生内力③荷载下内力与EI的相对值有关，非荷载下内力与EI的绝对值有关； 12.静定结构的特性：静定结构只有在荷载作用下产生内力，其他作用时只引起位移和变形。静定结构有弹性支座和弹性结点时，内力与刚性支座和刚性结点一样，但位移不同； 13.W≤0 ﹤＝﹥无多余约束的几何不变 14.M=EIy″ M=P(δ-y)