The Nature of Systems. Overview Define AIS Define System Examine parts of Living Systems Examine...
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Transcript of The Nature of Systems. Overview Define AIS Define System Examine parts of Living Systems Examine...
Overview
Define AIS Define System Examine parts of Living Systems Examine reasons NOT to automate Examine Different System Types Examine General Systems Theory
3
But First.....
Why are we here? What changes do you foresee in
Accounting in the near-future? Have you heard about Twitter? Have you heard about Twitter
Annotations it's a system for almost any metadata to be
connected to any Twitter message when it's published. Inside every Tweet is now a space where you could put or find anything, including links out to further instructions or larger bodies of information.
WHAT IS AN AIS?
An AIS is a system that collects, records, stores, and processes data to produce information for decision makers.
It can: Use advanced technology; or Be a simple paper-and-pencil system; or Be something in between.
Technology is simply a tool to create, maintain, or improve a system.
WHAT IS AN AIS?
The functions of an AIS are to: Collect and store data about events,
resources, and agents. Transform that data into information that
management and external users can use to make decisions about events, resources, and agents.
Provide adequate controls to ensure that the entity’s resources (including data) are: Available when needed Accurate and reliable
So then What is a System?
A system is: A set of interrelated components That interact To achieve a goal
The AIS goal is?
Living System Sub-systems
James Miller’s Living Systems (1978) describes 19 sub-systems all “living” systems have Living = biological (people) and groups
of biological (organizations)
The reproducer;The boundary;The ingestor;The distributor;The converter;The producer;The matter-energy storage subsystem;The extruder,The motor;The supporter;The input transducer;The internal transducer,The channel and net;The decoder;The associator;The memory;The decider,The encoder;The output transducer
Miller’s Sub-Systems
Reproducer Create replicas of itself
Boundary Holds system together Keeps environment out Entrance/Exit for
Matter-Energy Information
Ingestor Brings matter-energy
into system from environment
Distributor Moves external inputs or
internal outputs around system
Converter Changes inputs based on
needs of sub-system Producer Takes inputs and creates
new forms to be used by system
To grow, repair, replace or provide energy to system
Matter-Energy Storage
Miller’s Sub-Systems
Extruder Outputs from the
system Products Waste
Motor Movement
Supporter Maintains relationships
among sub-systems
Input Transducer Brings Information input
into the system Changes information to
form suitable for transmission
Internal Transducer Collects
information/Changes form from internal sub-systems
Channel and Net Route(s) which information
take in the system
Miller’s Sub-Systems
Decoder Translates information
to a private form used by internal sub-systems
Associator 1st Stage of Learning
Creates relationships between information
Memory 2nd Stage of Learning
Stores information to be used later
Decider Receiver of information Transmitter of information Used to Control System Encoder Takes private information
from sub-systems and translates into public information for use by external systems
Output Transducer Takes public information
and transmits it to external systems
Should All Systems be Automated? No
Cost it may be cheaper to
continue carrying out the system functions and storing the system’s information manually.
Security if the information
system is maintaining sensitive, confidential data, the user may not feel that an automated system is sufficiently secure.
The user may want the ability to keep the information physically protected and locked up.
Timely disappearance: Metal nanoparticles that clump together and change color under ultraviolet light are used as an ink to create images. In visible light, the clumps break apart and the image fades away in nine hours. Credit: Rafal Klajn
Automated Manual System
Four Sub-processes Business Event Occurs
Recorded on Source Document
Record Business Event Batch Processed and Input by data-entry clerk
Event Data Store (Sales, Purchases, etc.) Data Store = Table
Update Master Data Generate Output
Online Transaction Entry (OLTE) Entering business events at time and
place the business event occurs Computer input device used to enter data
at source at time of business event Merging Step 1 & 2 of Automated Manual System
Input/Source document is eliminated Price data is retrieved from the system Source documents are printed by the
system Event information in accumulated on tape
or disk
Online Real-time (OLRT)
Three Sub-processes Business event occurs and is recorded
Transactions saved Update Master data
Immediate mode Generate Reports and Support Queries
Reports periodically or on an as needed basis
Support queries to generate unique reports for key decisions on demand
Real Time System
Not the same as Online Real-Time Controls an environment by receiving
data, processing them, and returning the results sufficiently quickly to affect the environment at that time
Require concurrent processing of multiple inputs.
Interacts with both people and an environment that is generally autonomous and often hostile.
IBM InfoSphere (Stream Computing)
InfoSphere Streams... ingest, filter, analyze, and correlate potentially massive volumes of continuous data streams.
InfoSphere Streams supports high volume, structured & unstructured streaming data sources images, audio, voice, VoIP, video, TV,
financial news, radio, police scanners, web traffic, email, chat, GPS data, financial transaction data, satellite data, sensors, badge swipes, etc.
XBRLXBRL-GL?
Stream Computing
Stream computing is a new paradigm. In “traditional” processing, one can think of
running queries against relatively static data for instance - List all personnel residing within 50
miles of New Orleans With stream computing, one can execute a
process similar to a “continuous query” get continuous, updated results as location
information from GPS data is refreshed over time. In the first case, questions are asked of
static data, in the second case, data is continuously evaluated by static questions.
Decision Support Systems
Computer system that Supports
business and organizational decision-making activities (Wikipedia)
Key Features Provides decision alternatives
Based on model Human makes final choice
Expert Systems
Attempts to mimic the decision making steps of an Expert If-Then-Else Rules Output is Decision Ability to Explain Choice Ability to Explain non-chosen Options
Knowledge Based Systems
Two Basic Types Threaded Discussion Boards Database of Information/Knowledge Database of SME’s
Purpose Don’t re-invent the Wheel Ease the process of finding an expert
General Systems Theory The more specialized a system is, the less able it is to adapt
to different circumstances. The larger a system is, the more of its resources that must be
devoted to its everyday maintenance. Systems are always part of larger systems, and they can
always be partitioned into smaller systems. Systems grow (5-10%/year)
what might this mean for XBRL elements including extensions to it by individual corporate filers. Currently ~14,000 standard element names
The interactions between components of a system are often complex and subtle. a change in system component A can cause a change in B, which
can “ripple” into component C. he change in C can cause a “feedback” effect on the original
component A XBRL may eliminate the negative aspects of this ripple effect