First In First Out (FIFO)

FIFO is an acronym for First In, First Out, an abstraction in ways of organizing and manipulation of data relative to time and prioritization. This expression describes the principle of a queue processing technique or servicing conflicting demands by ordering process by first-come, first-served (FCFS) behaviour: what comes in first is handled first, what comes in next waits until the first is finished, etc.

Thus it is analogous to the behaviour of persons queueing (or "standing in line", in common American parlance), where the persons leave the queue in the order they arrive, or waiting one's turn at a traffic control signal. FCFS is also the shorthand name (see Jargon and acronym) for the FIFO operating system scheduling algorithm, which gives every process CPU time in the order they come. In the broader sense, the abstraction LIFO, or Last-In-First-Out is the opposite of the abstraction FIFO organization, the difference perhaps is clearest with considering the less commonly used synonym of LIFO, FILO—meaning First-In-Last-Out. In essence, both are specific cases of a more generalized list (which could be accessed anywhere). The difference is not in the list (data), but in the rules for accessing the content. One sub-type adds to one end, and takes off from the other, its opposite takes and puts things only on one end.

A priority queue is a variation on the queue which does not qualify for the name FIFO, because it is not accurately descriptive of that data structure's behavior. Queueing theory encompasses the more general concept of queue, as well as interactions between strict-FIFO queues.

for more details visit : http://en.wikipedia.org/wiki/FIFO

The Business Cycle

Economic growth is not a steady phenomenon; rather, it tends to exhibit a pattern as follows:

1. an expansion of above-average growth

2. a peak

3. a contraction of below-average growth

4. a trough or low-point

The troughs then are followed by periods of expansion and the cycle generally repeats, though not in a regular manner. These fluctuations in economic growth are known as the business cycle and are depicted conceptually in the following diagram:

The Business Cycle

Indicators of the Business Cycle

Because the business cycle is related to aggregate economic activity, a popular indicator of the business cycle in the U.S. is the Gross Domestic Product (GDP). The financial media generally considers two consecutive quarters of negative GDP growth to indicate a recession. Used as such, the GDP is a quick and simple indicator of economic contractions.

However, the National Bureau of Economic Research (NBER) weighs GDP relatively low as a primary business cycle indicator because GDP is subject to frequent revision and it is reported only on a quarterly basis (the business cycle is tracked on a monthly basis). The NBER relies primarily on indicators such as the following:

* employment
* personal income
* industrial production

Additionally, indicators such as manufacturing and trade sales are used as measures of economic activity.

Accountants and Auditors

Job Outlook

Strong growth of accountants and auditor jobs over the 2006-16 decade is expected to result from stricter accounting and auditing regulations, along with an expanding economy. The best job prospects will be for accountants and auditors who have a college degree or any certification, but especially a CPA.

Employment change.

Employment of accountants and auditors is expected to grow by 18 percent between 2006 and 2016, which is faster than the average for all occupations. This occupation will have a very large number of new jobs arise, almost 226,000 over the projections decade. An increase in the number of businesses, changing financial laws, and corporate governance regulations, and increased accountability for protecting an organization’s stakeholders will drive growth.

As the economy grows, the number of business establishments will increase, requiring more accountants and auditors to set up books, prepare taxes, and provide management advice. As these businesses grow, the volume and complexity of information reviewed by accountants and auditors regarding costs, expenditures, taxes, and internal controls will expand as well. The globalization of business also has led to more demand for accounting expertise and services related to international trade and accounting rules and international mergers and acquisitions.

An increased need for accountants and auditors also will arise from changes in legislation related to taxes, financial reporting standards, business investments, mergers, and other financial events. As a result of accounting scandals at several large corporations, Congress passed the Sarbanes-Oxley Act of 2002 in an effort to curb corporate accounting fraud. This legislation requires public companies to maintain well-functioning internal controls to ensure the accuracy and reliability of their financial reporting. It also holds the company’s chief executive personally responsible for falsely reporting financial information.

These changes are expected to lead to increased scrutiny of company finances and accounting procedures and should create opportunities for accountants and auditors, particularly CPAs, to audit financial records more thoroughly. Management accountants and internal auditors increasingly will also be needed to discover and eliminate fraud before audits, and ensure that important processes and procedures are documented accurately and thoroughly. Also, efforts to make government agencies more efficient and accountable will increase demand for government accountants.

Increased focus on and numbers of financial crimes such as embezzlement, bribery, and securities fraud will increase the demand for forensic accountants to detect illegal financial activity by individuals, companies, and organized crime rings. Computer technology has made these crimes easier to commit, and they are on the rise. At the same time, the development of new computer software and electronic surveillance technology has made tracking down financial criminals easier, thus increasing the ease, and likelihood of, discovery. As success rates of investigations grow, demand for forensic accountants will increase.

The changing role of accountants and auditors also will spur job growth, although this will be slower than in the past because of changes in the law. Federal legislation now prohibits accountants from providing many types of management and consulting services to clients whose books they audit. However, accountants will still be able to advise clients that are not publicly traded companies and those they do not audit.

Also, the increasing popularity of tax preparation firms and computer software will shift accountants away from tax preparation. As computer programs continue to simplify some accounting-related tasks, clerical staff will increasingly handle many routine calculations.

Job prospects.

Overall, job opportunities for accountants and auditors should be favorable. Those who earn a CPA should have excellent job prospects. After most States instituted the 150-hour rule for CPAs, enrollment in accounting programs declined. However, enrollment is again growing as more students have become attracted to the profession by the attention from the accounting scandals.

In the aftermath of the accounting scandals, professional certification is even more important to ensure that accountants’ credentials and knowledge of ethics are sound. Regardless of specialty, accountants and auditors who have earned professional recognition through certification or licensure should have the best job prospects. Applicants with a master’s degree in accounting or a master’s degree in business administration with a concentration in accounting also will have an advantage.

Individuals who are proficient in accounting and auditing computer software or have expertise in specialized areas—such as international business, specific industries, or current legislation—may have an advantage in getting some accounting and auditing jobs. In addition, employers increasingly seek applicants with strong interpersonal and communication skills. Many accountants work on teams with others who have different backgrounds, so they must be able to communicate accounting and financial information clearly and concisely. Regardless of qualifications, however, competition will remain keen for the most prestigious jobs in major accounting and business firms.

In addition to openings from job growth, the need to replace accountants and auditors who retire or transfer to other occupations will produce numerous job openings in this large occupation.

What is Petty Cash ??

Petty cash refers to small amounts of cash kept on hand in a business.

(The term "petty" comes from "petite," or "small.")

There are two reasons to keep petty cash:

To make change for customers or patients, and

To pay for small purchases which require cash, such as food for the office lunch or coffee supplies, or for parking. Most retail businesses keep a cash drawer as do health care practices.

Fractal Geometry

Hmm,...what a beautiful topic???
till mr.ikhsan said to Lia, "i deal with this title and i'll guide it!" without think a second, ogh,.!

it's different when i show mine,..
vector differentiation of square form !
mr. ikhsan ask me to explain--again and again--before deal, need long argument and sweat to fight it. finally, he said okey,..and you'll be guided by mrs. erni !

fiuhhh,..Alhamdulillah,..!
i hav headache again and again when looked for the title for my colloquium class.

ok,.today i'll share u some about fractals, check it out!

Fractals

A fractal is generally "a rough or fragmented geometric shape that can be split into parts, each of which is (at least approximately) a reduced-size copy of the whole," a property called self-similarity.

Roots of mathematical interest on fractals can be traced back to the late 19th Century, the term however was coined by Benoît Mandelbrot in 1975 and was derived from the Latin fractus meaning "broken" or "fractured."
A mathematical fractal is based on an equation that undergoes iteration, a form of feedback based on recursion.

A fractal often has the following features:

* It has a fine structure at arbitrarily small scales.
* It is too irregular to be easily described in traditional Euclidean geometric language.
* It is self-similar (at least approximately or stochastically).
* It has a Hausdorff dimension which is greater than its topological dimension (although this requirement is not met by space-filling curves such as the Hilbert curve).
* It has a simple and recursive definition.

Because they appear similar at all levels of magnification, fractals are often considered to be infinitely complex (in informal terms).
Natural objects that approximate fractals to a degree include clouds, mountain ranges, lightning bolts, coastlines, snow flakes, even various vegetables (cauliflower and broccoli).
However, not all self-similar objects are fractals—for example, the real line (a straight Euclidean line) is formally self-similar but fails to have other fractal characteristics; for instance, it is regular enough to be described in Euclidean terms.

Generating fractals

Four common techniques for generating fractals are:

* Escape-time fractals – (also known as "orbits" fractals) These are defined by a formula or recurrence relation at each point in a space (such as the complex plane). Examples of this type are the Mandelbrot set, Julia set, the Burning Ship fractal, the Nova fractal and the Lyapunov fractal. The 2d vector fields that are generated by one or two iterations of escape-time formulae also give rise to a fractal form when points (or pixel data) are passed through this field repeatedly.

* Iterated function systems – These have a fixed geometric replacement rule. Cantor set, Sierpinski carpet, Sierpinski gasket, Peano curve, Koch snowflake, Harter-Highway dragon curve, T-Square, Menger sponge, are some examples of such fractals.

* Random fractals – Generated by stochastic rather than deterministic processes, for example, trajectories of the Brownian motion, Lévy flight, fractal landscapes and the Brownian tree. The latter yields so-called mass- or dendritic fractals, for example, diffusion-limited aggregation or reaction-limited aggregation clusters.

* Strange attractors – Generated by iteration of a map or the solution of a system of initial-value differential equations that exhibit chaos.

In Nature

Approximate fractals are easily found in nature. These objects display self-similar structure over an extended, but finite, scale range.
Examples include clouds, snow flakes, crystals, mountain ranges, lightning, river networks, cauliflower or broccoli, and systems of blood vessels and pulmonary vessels.
Coastlines may be loosely considered fractal in nature.

Hmm,...i think it's hard to prove in math formula.
ok,..that's all for this shine monday,.many thanks to wikipedia !

see ya,..^o^ !