Merkmale und Instrumente des Suppy Chain Controlling (German Edition)
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Modeling with Stochastic Programming. Lectures on Stochastic Programming. A huge variety of very. Eine Vielzahl unterschiedlicher Systeme sind in. Such embedded foreign currency derivatives are separated from the host contract and accounted for separately if the economic.
Merkmale und Instrumente des Suppy Chain Controlling (German Edition)
If the characteristics and risks of t h e embedded d e ri vative are, howe ve r , closely l i nk ed with those of the host contract, t h e embedded d e ri vative is not separated [ Finanzinstrument nach den allgemeinen Vorschriften der entsprechenden Kategorie bewertet. As the Internal Auditor and the overview report note, Commission Directorates-General and Services have made considerable progress in internal control: the annual activity reports show, for example, that most Directorates-General and Services have diversified and adapted financial circuits to the different needs and risks identified; some Directorates-General are increasingly monitoring that commitments and payments are evenly spread over the year, in an attempt to reduce the concentration of budget transactions.
Embedded derivatives outside the trading portfolio were separated from the host contract and accounted for as separate derivative contracts if the financial instrument was not measured in its entirety at fair value, if changes in fair value were not recognized in profit or loss, if the. If contracts contain embedded derivatives, such derivatives are reported separately from the host contract when the. If the host contract is not carried at fair value with changes in fair value reported in the consolidated income statement, the embedded derivative is separated from the host contract and accounted for as a stand-alone derivative instrument at fair value if, and only if, the.
The embedded derivative is separated from the base contract if it is not recorded in the profit and loss account at actual cash value and an analysis shows that the.
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Die eingebetteten Derivate werden vom Basisvertrag getrennt, wenn dieser nicht zum beizulegenden Zeitwert erfolgswirksam erfasst wird und eine Analyse ergibt, dass die. If the host contract is not carried at fair value with changes in fair value reported in Net profit and loss, the embedded derivative is separated from the host contract and accounted for as a stand-alone derivative instrument at fair value if the. Embedded derivatives According to IAS Embedded d e ri vates that are n o t closely r e la ted to the host contract are classified [ Under IFRS, an embedded derivative must be separated from the host contract and accounted for separately at fair.
Admittedly I am an old-fashioned advocate of such pieces at the end of a programme, because they display an aspect of the violin which is really also a part of the magic of this already so venerable instrument: when musical thought and instrumental realisation form an alliance as equal partners, when the latter is occasionally permitted to outdo the former in attractiveness or brilliance and in the next moment the music again sings alone? Despite Tetra's contention in the notification and subsequently that the operation affects solely the PET packaging equipment sector and, in particular, SBM machines, barrier technologies and aseptic filling machines it is clear that, in the light of the foregoing, the operation should be seen primarily as the merger between the dominant company in carton packaging equipment.
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The degree to which a component or system can perform its required functions while sharing an environment and resources with other components or systems without a negative impact on any of them. A decision table in which combinations of inputs that are impossible or lead to the same outputs are merged into one column rule , by setting the conditions that do not influence the outputs to don't care. A black-box test design technique in which test cases are designed to execute specific combinations of values of several parameters. A software product that is developed for the general market, i.
The degree to which a component or system can exchange information with other components or systems. A computer program that translates programs expressed in a high-order language into their machine language equivalents. The capability of the software product to adhere to standards , conventions or regulations in laws and similar prescriptions. Testing to determine the compliance of the component or system.
Testing performed to expose defects in the interfaces and interactions between integrated components. A description of a component 's function in terms of its output values for specified input values under specified conditions , and required non-functional behavior e. The testing of individual hardware or software components. The practice of determining how a security attack has succeeded and assessing the damage caused. The percentage of condition outcomes that have been exercised by a test suite.
A white-box test design technique in which test cases are designed to execute condition outcomes. In managing project risks , the period of time within which a contingency action must be implemented in order to be effective in reducing the impact of the risk.
http://wifi-krd.ru/includes/porter/gde-nayti-tochku-g-u-devushki.php The composition of a component or system as defined by the number, nature, and interconnections of its constituent parts. An aggregation of work products that is designated for configuration management and treated as a single entity in the configuration management process. A discipline applying technical and administrative direction and surveillance to identify and document the functional and physical characteristics of a configuration item , control changes to those characteristics, record and report change processing and implementation status, and verify compliance with specified requirements.
A tool that provides support for the identification and control of configuration items , their status over changes and versions, and the release of baselines consisting of configuration items. Dynamic testing conducted after fixing defects with the objective to confirm that failures caused by those defects do not occur anymore. A test strategy whereby the test team relies on the input of one or more key stakeholders to determine the details of the strategy. A process model providing a detailed description of good engineering practices, e. Users, tasks, equipment hardware, software and materials , and the physical and social environments in which a software product is used.
A capability maturity model structure wherein capability levels provide a recommended order for approaching process improvement within specified process areas. Acceptance testing conducted to verify whether a system satisfies its contractual requirements. A statistical process control tool used to monitor a process and determine whether it is statistically controlled.
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The sequence in which operations are performed during the execution of a test item. A form of static analysis based on a control flow graph. An abstract representation of all possible control flows through a component or system. A test technique in which test cases are designed on the basis of control flows. A metric that shows progress toward a defined criterion, e.
Testing of software used to convert data from existing systems for use in replacement systems.
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A dashboard -style representation of the status of corporate performance data. The total costs incurred on quality activities and issues and often split into prevention costs, appraisal costs, internal failure costs and external failure costs. The degree to which specified coverage items have been determined or have been exercised by a test suite expressed as a percentage.
An attribute or combination of attributes that is derived from one or more test conditions by using a test technique that enables the measurement of the thoroughness of the test execution. A tool that provides objective measures of what structural elements, e. An element necessary for an organization or project to achieve its mission. A content-based model for test process improvement built around twelve critical processes. A vulnerability that allows attackers to inject malicious code into an otherwise benign website. Software developed specifically for a set of users or customers.
The maximum number of linear, independent paths through a program. A development activity whereby a complete system is compiled and linked every day often overnight , so that a consistent system is available at any time including all latest changes. A representation of dynamic measurements of operational performance for some organization or activity, using metrics represented via metaphors such as visual dials, counters, and other devices resembling those on the dashboard of an automobile, so that the effects of events or activities can be easily understood and related to operational goals.
An executable statement where a variable is assigned a value. An abstract representation of the sequence and possible changes of the state of data objects, where the state of an object is any of creation, usage, or destruction. A form of static analysis based on the definition and usage of variables. A white-box test technique in which test cases are designed to execute definition-use pairs of variables. The protection of personally identifiable information or otherwise sensitive information from undesired disclosure.
A scripting technique that stores test input and expected results in a table or spreadsheet, so that a single control script can execute all of the tests in the table.
The process of finding , analyzing and removing the causes of failures in software. A tool used by programmers to reproduce failures , investigate the state of programs and find the corresponding defect. A type of statement in which a choice between two or more possible outcomes controls which set of actions will result.
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The percentage of all condition outcomes and decision outcomes that have been exercised by a test suite. A white-box test design technique in which test cases are designed to execute condition outcomes and decision outcomes. The result of a decision that determines the next statement to be executed. A table used to show sets of conditions and the actions resulting from them. A white-box test technique in which test cases are designed to execute decision outcomes. An imperfection or deficiency in a work product where it does not meet its requirements or specifications.
The number of defects per unit size of a work product. The number of defects found by a test level , divided by the number found by that test level and any other means afterwards. The process of recognizing and recording defects , classifying them, investigating them, taking action to resolve them, and disposing of them when resolved. A cross-functional team of stakeholders who manage reported defects from initial detection to ultimate resolution defect removal, defect deferral, or report cancellation. A tool that facilitates the recording and status tracking of defects.
Documentation of the occurrence, nature, and status of a defect. A system of hierarchical categories designed to be a useful aid for reproducibly classifying defects. The association of a definition of a variable with the subsequent use of that variable. A physical or logical subnetwork that contains and exposes an organization's external-facing services to an untrusted network, commonly the Internet. An iterative four-step problem -solving process plan-do-check-act typically used in process improvement. A security attack that is intended to overload the system with requests such that legitimate requests cannot be serviced.
The phase within the IDEAL model where it is determined where one is, relative to where one wants to be.