william mccarthy 1, rainer schuster², thomas motal² 1 department of accounting and information...
Post on 22-Dec-2015
216 views
TRANSCRIPT
William McCarthy1, Rainer Schuster², Thomas Motal²
1 Department of Accounting and Information SystemsMichigan State University
² Institute for Software Technology and Interactive Systems
Vienna University of Technology
Modeling Multi-party Collaborations in e³value and
REA An Example and Some Preliminary Observations
International Workshop on Value Modeling and Business Ontologies (VMBO09)Stockholm, Sweden
1
I feel very welcome in Stockholm
2
In the subway At the galleria
I feel very welcome in Stockholm
3
At other exclusive shops
Presentation Overview
REA OverviewREA & e3value in the
context of of multiparty collaboration
REA Overview
REA BasicsExpansion on time dimensionExpansion on granularity
dimensionSwitch from “trading partner view”
to “independent view”
Normative business process pattern of REA model (1982)
Economic Event
Economic Agent
stockflow
duality
Economic Resource
participation
Cookie-Monster (the buyer) and Elmo (the seller) meet in the (real or virtual)
marketplace, thus setting the stage for an Economic Exchange
Cookie-Monster (the buyer) and Elmo (the seller) engage in a SHIPMENT
(transfer of Cookie Inventory)
Economic Resource
fromParticipate
stock-flow
Economic Event
Economic Agent
Economic Agent
Economic Agent
Economic Agent
Economic Resource
duality
Economic Event
stock-flow
M1 Level -- Elementary REA model for exchange process
fromParticipate
toParticipate
toParticipate
Cookie-Monster (the buyer) and Elmo (the seller) engage in a PAYMENT
(transfer of Cash)
Economic Resource
fromParticipate
stock-flow
Economic Event
Economic Agent
Economic Agent
Economic Agent
Economic Agent
Economic Resource
duality
Economic Event
stock-flow
M1 Level -- Elementary REA model for exchange process
fromParticipate
toParticipate
toParticipate
Normative business process pattern of REA model (1982)
Economic Event
Economic Agent
stockflow
duality
Economic Resource
participation
REA Overview
REA BasicsExpansion on time dimensionExpansion on granularity
dimensionSwitch from “trading partner view”
to “independent view”
Expansion of “economic events”
economic event
expand horizontally on “time” dimension
What actually occurred
What could be or should be
Rtype Etype Atype
Resource Event Agent
Color-coded time expansion
R
Operational Level– What Actually Happens; What is --
Policy Level-- What Should, Could or Must be --
Integration
E A
T G
ENTERPRISE SYSTEMSINPUT OUTPUT
Observation
Planning &Control
Inference, Validation,
Discrepancy Analysis
Policy-Level Specifications in REA Enterprise Systems
ExtendedEnterprise Model
Facts
Knowledge-Intensive Descriptions,
Validation Rules, and Target Descriptions
(Standards & Budgets)
meronymic
0..*1..1
PK
receive
duality
provide
0..*
stockflow
{incomplete, disjoint}
«EventType»ExpeditionType
- expeditionTypeName PK- expedExpectedTimeLength- standardUndiscountedSlotFee- expeditionTypeCapacity
«EconomicResource» SupplyItem
- supplyItemTypeNumber PK- supplyItemPrice- supplyItemQOH-
«EconomicResourceType»
SupplyItemCategory- supplyItemCategoryName PK- monthlySaleAmountOfSIC
«EconomicAgentType»
EmployeeType- employeeType PK
- startingWageForEmpType- countOfEmployeesForType
«EconomicEvent»
Expedition- expeditionNumber PK- slotsFilledForScheduleExped- actualDuration- scheduledExpeditionDate
«EconomicEvent» ExpeditionTicket
- ticketNumber PK- discountedSlotCharge- total$AmountOfSupplyItems- countOfSlotsOnThisTicket
«EconomicResourceType»
AircraftType
- aircraftTypeName PK- aircraftSeatingCapacity- aircraftFuelCapacity
«EconomicResource» Aircraft
- aircraftEngineNumber PK- dateAircraftManufactured- aircraftName CK-
«EconomicAgent» Employee
- employeeNumber PK- employeeName
«EconomicAgent» ExpeditionWork
er- employeeNumber PK
«EconomicAgent»
Guide- employeeNumber PK- dateQualifiedAsAGuide
«EconomicAgent» BookingAgent
- employeeNumber PK- bookingAgentCommRate
«EconomicAgent»
Pilot- employeeNumber PK- dateOfInitialPilotLicense
«EconomicAgentGroup»
People
- peopleName PK- approximatePopulation
«EconomicAgent»
Client- clientNumber PK- clientName
«EconomicEvent» Payment
- remittanceAdvceNum PK- $AmountOfRemitAdvice- clientCheckNumber
«BusinessLocation»
Location- locationName PK- locationMapCoords CK
distance
- distanceBetween policy-sequence
- sequenceOfLocationOnTour
policy- qualifies
- hoursFlown
stockFlow
- quantityOfItemOnThisTicket
policy-count
- countOfEmployeeType
«EconomicResource» Cash
- cashAccountNumber PK- cashAccountBalancereceive
provide
participatestockflow
participate
participate
policy
policy
typify
typify
typify
0..*
0..*
0..*
site
0..*
0..*
0..*
0..*
0..*0..*
0..*
0..*
0..*
1..1
0..*
0..*0..*
0..*
0..*
0..*
0..*
0..*
0..*
0..*
0..*
0..*
1..*
1..*
1..*
0..*
0..*
0..*
0..*
0..*
1..1
1..1
0..1
1..1
1..1
1..1
1..1
0..10..*
0..*
lead
groupgroup
0..* 0..*
0..1 0..1
0..*
typify
0..1
start finish
M1 Level – Typed REA model for NAAE revenue process
What actually occurred
What could be or should be
Rtype Etype Atype
Resource Event Agent
Color-coded time expansion
What is planned or scheduled
Commit Event
Rtype
Etype
Atype
commitment reciprocal
fulfills
commitment
fulfills
economic event
duality economic event
- manufacturingRunNumber PK- actualTotalT&MCost- toDateRunLaborCost- toDateRunMaterialCost- actualQuantityProduced
«EconomicEvent»Manufacturing Run
-operationTypeName PK
-standardSequence
«EventType»Operation Type
-employeeTypeName PK-startingWage
«AgentType»Employee Type
- scheduledOperationNumber PK
- scheduledSequence
«EconomicCommitment»Scheduled Manufacturing Operation
quantityOfRawMaterialPerUnit
policyBM
-scheduledMinutes
specify1
-minutesparticipate
-minutesUsed
used
-laborMinutesPerUnit
policyOL
-standardUnitCost-qOH
«EconomicResourceType»Raw Material Type
-rawMaterialCatalogNumber PK
-minutesNeededPerUnit
policyTM
-dateAcquired
«EconomicResource»Raw Material
-rawMaterialTagNumber PK
-quantityOwned
«EconomicResourceType»Tool-Machine Type
-toolMachineTypeDescription PK
-standardUnitCost
-qOH
«EconomicResourceType»Medical Equipment Type
-medicalEquipmentCatalogNumber PK
-standardGramWeight
-dateAcquired
«EconomicResource»Tool-Machine
-toolMachineNumber PK
-totalMinUsedSinceAcquis
-scheduledMinutes
specify
-scheduledQuantity
specify
- productionOrderNumber PK -budgetedTotalLaborCost-budgetedTotalMaterialCost
- projectedQuantityProduced
«EconomicCommitment»Scheduled Manufacturing Run
- budgetedTotalTool&MachineCost
-quantityUsed
used
-minutesparticipate
-minutesparticipate
- initiationTimestamp PK
- actualDuration
«EconomicEvent»Manufacturing Operation
- actualSequence
duality
participate
specify
produce
participate
typify
policyBM
fulfill
1..1
1..*
-medicalEquipTagNumber PK-actualGramWeight
«EconomicResource»Medical Equipment
-employeeNumber PK-employeeName
«EconomicAgent»Employee
-wage-dateHired
-employeeNumber PK
«EconomicAgent»Machinist
-employeeNumber PK
«EconomicAgent»Assembler
-employeeNumber PK
«EconomicAgent»Electrician
-employeeNumber PK
«EconomicAgent»Scheduler
-employeeNumber PK
«EconomicAgent»Supervisor
reciprocal
fulfill
typify
typify
typify
consume
participate
specifyspecify
1..1
1..1
1..1
1..1
1..1
0..*
0..*
0..*0..*
0..*
0..*
0..*
0..*
0..* 0..*
0..*
0..1
0..1
0..1
0..1
0..10..1
1..*
1..*
1..*1..*
1..*
1..*
1..*
{complete, disjoint}
0..*
0..*
0..*
0..*
0..*
0..*
0..*
1..1
1..1
1..1
1..1
1..*
1..*
1..*
0..*
0..*
0..*
0..*
0..*1..1
1..1
0..*
1..*
1..*
typify
1..1
0..*
M1 Level – Scheduled REA model
for MME manufacturing process
Economic Event
Economic Resource
Economic Agent
stockflow fromPar
toPar
Economic Commitment
reciprocal
fulfills
duality
Resource Type
typifiesspecifies
Event Type
Agent Typespecifies
specifies
typifies
typifies
participate
policy
policy
policy
1. Green – “What has occurred” – REA, duality, stockflow, participation
2. Yellow – What could be or should be – TYPES, typify, policy
3. Purple – What is planned or scheduled – COMMITMENTS, specify, fulfill, reciprocal, triggers
M2 Level – Parsimonious REA model (simple & symmetric)
Negotiation
Identification
Planning
Post-Actualization
Actualization
Extended Economic Exchange Model (ISO 15944-4)
OLD: Partial “Accounting”
Model
NEW: Whole “Business Process”
Model
REA Overview
REA BasicsExpansion on time dimensionExpansion on granularity
dimensionSwitch from “trading partner view”
to “independent view”
Expansion of “economic event”
economic event
expand horizontally on “time” dimension
expand vertically on “granularity”
dimension
Conversion Process
labor
cookie ingredient
s
Acquisition Process
cash
cookies Revenue Process
cash
A value chain is a purposeful network of conversions and exchanges aimed at assembling the individual components of a final product (i.e., its portfolio of attributes) of value to
the customer
A business process takes one or more kinds of input and creates an output that is of greater value to the
customer .
delivered raw materials
delivered manufactured goods
$$
$$
$$
$$manufactured goods
payment
sale
Cash payout
Cash payment
logistical operation
shipment
labor
payment
labor acquire
labor
labor
facilities, services & technology
payment
service acquire
manufacture job
material issue
manufacture operation
$$
$$
advertise campaign
Sales emp operation
product services
labor
raw materialspurchase
payment
$$
Value Chain (changed from Porter)
PORTFOLIO of ATTRIBUTES (Lancaster):
• ingredients
• baked
• advertised
• delivered
• guaranteed fresh
??
A business process takes one or more kinds of input and creates an output that is of greater value to the
customer .
Conversion Process
labor
cookie ingredient
s
Acquisition Process
cash
cookies Revenue Process
cash
A value chain is a purposeful network of conversions and exchanges aimed at assembling the individual components of a final product (i.e., its portfolio of attributes) of value to
the customer
• publish catalog
• make sales contact
• negotiate customer order
• ship goods (ee)
• send invoice
• accept payment (ee)
Workflow is a series of business events that progress a business
process through its phases, leading to eventual completion (ordering is determined by state machine
mechanics).
Economic Event
Economic Resource
Economic Agent
stock-flow inside
outside
Economic Agreement
Economic Commitment
Economic Claim
materializes
settles
fulfills
establish
duality
Economic Resource
Type
typifyspecifies
Economic Event Type
Economic Agent Type
specifies
specifies
typify
typify
reciprocal
Business Processgoverns
Business Event
Business Process Phases
workflowValue Chain
networked
aggregate
REA Overview
REA BasicsExpansion on time dimensionExpansion on granularity
dimensionSwitch from “trading partner view”
to “independent view”
BusinessProcess
BusinessProcess
BusinessProcess
Enterprise #1
BusinessProcess
BusinessProcess
BusinessProcess
Enterprise #3
Enterprise #2
BusinessProcess
BusinessProcess
BusinessProcess
Collaboration Space Perspective: Trading Partner vs. Independent
Independent view of Inter-enterprise events
Trading Partner view of Inter-enterprise events (upstream vendors and downstream customers)
Dotted arrows represent flow of goods, services, and cash between different companies; solid arrows represent flows within companies
SOURCE: Adapted from ISO/IEC 15944, 2007
Presentation Overview
REA OverviewREA & e3value in the
context of of multiparty collaboration
REA & e3value Correspondence Multi-party Collaboration UMM Additions by Vienna team General issues:
IdentificationMeasurement & valuationModeling of servicesMulti-part modelingOther questions
Each e³value transaction contains the same concepts as the original REA model [1]. To make the definition correspondences clear, we
color code e³value with Arial red and REA with Tahoma green:
A value object is an economic resource <<EconResource>> A value exchange is an economic event <<EconEvent>> An actor is an economic agent <<EconAgent>> Value interfaces (paired sets of value exchanges ) are economic
exchanges with pairs of economic events linked by duality relationships <<duality>>
The value object is the subject of a value exchange just as stock-flow associations link economic resources to economic events <<stockflow>>
The two-part participation by actors in value exchanges corresponds to the original REA notion of a ternary control relationship with two economic agents and an economic event. In the mapping here, this has been decomposed into its more recent ontological form [2] with binary participate (from, to) relationships <<fromParticipate>>, <<toParticipate>>.
Mapping: e³value to REA
35
class REA
«EconAgent»Buyer
«EconAgent»Seller
«EconResource»Money
«EconResource»Good
«EconEvent»GoodPurchase
«EconEvent»Payment
«stockflow» «stockflow»
«toPaticipate»
«fromParticipate»
«fromParticipate»
«toParticipate»
«duality»
REA & e3value Correspondence Multi-party Collaboration UMM Additions by Vienna team General issues:
IdentificationMeasurement & valuationModeling of servicesMulti-part modelingOther questions
Airline-Broker-Passenger example: e³-value
class REA Airline-Broker Complex
«EconResource»Tick et
«EconResource»Money
«EconAgent»Airline
«EconAgent»Brok er
«EconAgent»Passenge r
«EconEvent»Tick etPurchase
«EconEvent»Payment
«EconResource»FinderServ ice
«EconEvent»FinderServ iceProv ision
«stockflow» «stockflow» «stockflow»
«duality» «duality»
«duality»
Airline-Broker-Passenger Sample D
<<toParticipate>>
38
<<fromParticipate>>
<<fromParticipate>>
<<toParticipate>>
<<fromParticipate>>
<<toParticipate>>
Introduction of Event-Realizationclass FullExample
«EconAgent»Airline
«EconAgent»Passenge r
«EconResource»Tick et
«EconEvent»Tick etPurchase
«EconEvent»Payment
«EconResource»Money
«EconEventRealization»AirlinePassengerTick etPurchase
«EconEventRealization»AirlinePassengerPayment
«stockflow» «stockflow»
«realizes»
«toParticipate»
«fromParticipate»
«realizes»
«duality»
«fromParticipate»
«toParticipate»
39
class FullExample
«EconEvent»Tick etPurchase
«EconResource»Tick et
«EconEventRealization»AirlineBrokerTick etPurchase
«EconEventRealization»BrokerPassengerTick etPurchase
«EconAgent»Airline
«EconAgent»Brok er «EconAgent»
Passenge r
«EconEvent»Payment
«EconEventRealization»AirlineBrokerPayment
«EconResource»Money
«EconEventRealization»BrokerPassengerPayment
«EconEventRealization»AirlinePassengerTick etPurchase
«EconEvent»FinderServ iceProv ision
«EconResource»FinderServ ice
«EconEvent»FlightInfoProv ision
«EconResource»Audience
«EconEvent»AudienceProv ision
«EconResource»FlightInfo
«EconEventRealization»AirlinePassengerPayment
«EconEventRealization»BrokerAirlineFinderServ iceProv ision «EconEventRealization»
BrokerPassengerFlightInfoProv ision«EconEventRealization»
PassengerBrokerAudienceProv ision
«stockflow»
«toParticipate»
«realizes»
«realizes»
«duality»
«fromParticipate»
«fromParticipate»
«stockflow»
«toParticipate»
«duality»
«toParticipate»
«toParticipate»
«duality»
«stockflow»
«fromParticipate»
«toParticipate»
«fromParticipate»
«fromParticipate»
«stockflow»
«fromParticipate»
«toParticipate»
«duality»«duality»
«realizes»
«toParticipate» «fromParticipate»
«fromParticipate»
«realizes»
«toParticipate»
«realizes»
«toParticipate»«fromParticipate»
«realizes»
«realizes»
«realizes»
«realizes»
«stockflow»
Solution for multiple flows: N-ary Associationclass CutOut - 4 Way Duality
«EconAgent»Brok er
«EconEventRealization»BrokerPassengerFlightInfoProv ision
«EconEventRealization»BrokerPassengerPayment
«EconEventRealization»BrokerPassengerTick etPurchase
«EconAgent»Passenge r
«EconEventRealization»PassengerBrokerAudienceProv ision
duality
«fromParticipate»«fromParticipate»
«toParticipate»
«fromParticipate»«toParticipate»
«toParticipate»
«toParticipate»
«fromParticipate»
41
Tick etPurchase
Tick et
AirlineBrokerTick etPurchase«EconEventRealization»
BrokerPassengerTick etPurchase
Airline«EconAgent»
Brok er «EconAgent»Passenge r
Payment
«EconEventRealization»AirlineBrokerPayment
Money
«EconEventRealization»BrokerPassengerPayment
AirlinePassengerTick etPurchase
FinderServ iceProv ision
FinderServ ice
FlightInfoProv ision
Audience
AudienceProv ision
FlightInfo
«EconEventRealization»AirlinePassengerPayment
BrokerAirlineFinderServ iceProv ision «EconEventRealization»BrokerPassengerFlightInfoProv ision
«EconEventRealization»PassengerBrokerAudienceProv ision
«stockflow»
«toParticipate»
«realizes»
«realizes»
«duality»
«fromParticipate»
«fromParticipate»
«stockflow»
«toParticipate»
«duality»
«toParticipate»
«toParticipate»
«duality»
«stockflow»
«fromParticipate»
«toParticipate»
«fromParticipate»
«fromParticipate»
«stockflow»
«fromParticipate»
«toParticipate»
«duality»«duality»
«realizes»
«toParticipate» «fromParticipate»
«fromParticipate»
«realizes»
«toParticipate»
«realizes»
«toParticipate»«fromParticipate»
«realizes»
«realizes»
«realizes»
«realizes»
«stockflow»
There must be an association stereotyped as duality between an EconEventRealization named BrokerPassengerFlightInfoProvision and an EconEventRealization named PassengerBrokerAudienceProvision
inv: self.EconEventRealization() implies self.owner.ownedElement -> select(q|q.oclIsKindOf(Association))-> forAll(a|a.oclAsType(Association).self.oclIsTypeOf(duality) and a.oclAsType(Association).source.name-> BrokerPassengerFlightInfoProvision and a.oclAsType(Association).target.name-> PassengerBrokerAudienceProvision)
42
Solution for multiple flows: OCL Constraints
REA & e3value Correspondence Multi-party Collaboration UMM Additions by Vienna team General issues:
IdentificationMeasurement & valuationModeling of servicesMulti-part modelingOther questions
Vienna research work: Introduction of Event-Realizationclass FullExample
«EconAgent»Airline
«EconAgent»Passenge r
«EconResource»Tick et
«EconEvent»Tick etPurchase
«EconEvent»Payment
«EconResource»Money
«EconEventRealization»AirlinePassengerTick etPurchase
«EconEventRealization»AirlinePassengerPayment
«stockflow» «stockflow»
«realizes»
«toParticipate»
«fromParticipate»
«realizes»
«duality»
«fromParticipate»
«toParticipate»
44
Vienna research work: Hierarchical Structure for REA (UML profile)
Airline Carrier
(from e3-Value-View)
Passenge r
(from e3-Value-View)
«DualityTransaction»Tick etPurchase
«EconEvent»Ev entView::
Payment
Brok er
(from e3-Value-View)
«DualityTransaction»Broker-Passenger-Tick et-Purchase
«EconCommitment»CommitmentView::
CheapestFlightInformation
«EconEvent»Ev entView::
Tick et-Purchase
«initiating»
«initiating»
«fromParticipate»
«fromParticipate»
«fromParticipate»«fromParticipate» «terminating»
45
A DSL is a formal language and is used to tailor a specific problem domain to its most important concepts.
DSL’s are well supported by the industry: E.g.: Microsoft DSL Tools
46
Vienna research work: Domain Specific Language (DSL)
REA & e3value Correspondence Multi-party Collaboration UMM Additions by Vienna team General issues:
IdentificationMeasurement & valuationModeling of servicesMulti-part modelingOther questions
E³value & REA – Identification issuesclass FullExample
«EconEvent»Tick etPurchase
«EconResource»Tick et
«EconEventRealization»AirlineBrokerTick etPurchase
«EconEventRealization»BrokerPassengerTick etPurchase
«EconAgent»Airline
«EconAgent»Brok er «EconAgent»
Passenge r
«EconEvent»Payment
«EconEventRealization»AirlineBrokerPayment
«EconResource»Money
«EconEventRealization»BrokerPassengerPayment
«EconEventRealization»AirlinePassengerTick etPurchase
«EconEvent»FinderServ iceProv ision
«EconResource»FinderServ ice
«EconEvent»FlightInfoProv ision
«EconResource»Audience
«EconEvent»AudienceProv ision
«EconResource»FlightInfo
«EconEventRealization»AirlinePassengerPayment
«EconEventRealization»BrokerAirlineFinderServ iceProv ision «EconEventRealization»
BrokerPassengerFlightInfoProv ision«EconEventRealization»
PassengerBrokerAudienceProv ision
«stockflow»
«toParticipate»
«realizes»
«realizes»
«duality»
«fromParticipate»
«fromParticipate»
«stockflow»
«toParticipate»
«duality»
«toParticipate»
«toParticipate»
«duality»
«stockflow»
«fromParticipate»
«toParticipate»
«fromParticipate»
«fromParticipate»
«stockflow»
«fromParticipate»
«toParticipate»
«duality»«duality»
«realizes»
«toParticipate» «fromParticipate»
«fromParticipate»
«realizes»
«toParticipate»
«realizes»
«toParticipate»«fromParticipate»
«realizes»
«realizes»
«realizes»
«realizes»
«stockflow»
Economic Resource
fromParticipate
stock-flow
Economic Event
Economic Agent
Economic Agent
Economic Agent
Economic Agent
Economic Resource
duality
Economic Event
stock-flow
M1 Level -- Elementary REA model for exchange process
fromParticipate
toParticipate
toParticipate
Product#
Description
Price
QOH
P-1 Chocolate Chip
1.05 200
P-2 Chocolate .95 205
P-3 Peanut Butter
1.00 97
P-4 Pecan 1.10 257
Invoice#
Payment Timestam
p
Amount Applied
I-1 2JUL0830 14.75
I-2 3JUL0800 2.00
I-2 5JUL0800 18.00
I-3 8JUL1145 9.90
I-4 8JUL1145 9.20
C-999E-12363JUL9.90I-3
C-999E-12375JUL9.20I-4
C-888E-12352JUL20.00I-2
C-987E-12341JUL14.75I-1
Buyer#
Seller#Date
Dollar Amoun
t
Invoice#
Product# Invoice# Quantity
P-2 I-1 5
P-3 I-1 10
P-3 I-2 20
P-4 I-3 9
P-1 I-4 4
P-3 I-4 5
COOKIES
SHIPMENT
COOKIES-stockflow-SHIPMENT
SHIPMENT-duality-PAYMENT
Story of why this invoice amount to $14.75 ??
M0 Level – (partial) REA model for exchange process
E³value & REA – Measurement (valuation) issuesclass FullExample
«EconEvent»Tick etPurchase
«EconResource»Tick et
«EconEventRealization»AirlineBrokerTick etPurchase
«EconEventRealization»BrokerPassengerTick etPurchase
«EconAgent»Airline
«EconAgent»Brok er «EconAgent»
Passenge r
«EconEvent»Payment
«EconEventRealization»AirlineBrokerPayment
«EconResource»Money
«EconEventRealization»BrokerPassengerPayment
«EconEventRealization»AirlinePassengerTick etPurchase
«EconEvent»FinderServ iceProv ision
«EconResource»FinderServ ice
«EconEvent»FlightInfoProv ision
«EconResource»Audience
«EconEvent»AudienceProv ision
«EconResource»FlightInfo
«EconEventRealization»AirlinePassengerPayment
«EconEventRealization»BrokerAirlineFinderServ iceProv ision «EconEventRealization»
BrokerPassengerFlightInfoProv ision«EconEventRealization»
PassengerBrokerAudienceProv ision
«stockflow»
«toParticipate»
«realizes»
«realizes»
«duality»
«fromParticipate»
«fromParticipate»
«stockflow»
«toParticipate»
«duality»
«toParticipate»
«toParticipate»
«duality»
«stockflow»
«fromParticipate»
«toParticipate»
«fromParticipate»
«fromParticipate»
«stockflow»
«fromParticipate»
«toParticipate»
«duality»«duality»
«realizes»
«toParticipate» «fromParticipate»
«fromParticipate»
«realizes»
«toParticipate»
«realizes»
«toParticipate»«fromParticipate»
«realizes»
«realizes»
«realizes»
«realizes»
«stockflow»
E³value & REA – Modeled use of services ??class FullExample
«EconEvent»Tick etPurchase
«EconResource»Tick et
«EconEventRealization»AirlineBrokerTick etPurchase
«EconEventRealization»BrokerPassengerTick etPurchase
«EconAgent»Airline
«EconAgent»Brok er «EconAgent»
Passenge r
«EconEvent»Payment
«EconEventRealization»AirlineBrokerPayment
«EconResource»Money
«EconEventRealization»BrokerPassengerPayment
«EconEventRealization»AirlinePassengerTick etPurchase
«EconEvent»FinderServ iceProv ision
«EconResource»FinderServ ice
«EconEvent»FlightInfoProv ision
«EconResource»Audience
«EconEvent»AudienceProv ision
«EconResource»FlightInfo
«EconEventRealization»AirlinePassengerPayment
«EconEventRealization»BrokerAirlineFinderServ iceProv ision «EconEventRealization»
BrokerPassengerFlightInfoProv ision«EconEventRealization»
PassengerBrokerAudienceProv ision
«stockflow»
«toParticipate»
«realizes»
«realizes»
«duality»
«fromParticipate»
«fromParticipate»
«stockflow»
«toParticipate»
«duality»
«toParticipate»
«toParticipate»
«duality»
«stockflow»
«fromParticipate»
«toParticipate»
«fromParticipate»
«fromParticipate»
«stockflow»
«fromParticipate»
«toParticipate»
«duality»«duality»
«realizes»
«toParticipate» «fromParticipate»
«fromParticipate»
«realizes»
«toParticipate»
«realizes»
«toParticipate»«fromParticipate»
«realizes»
«realizes»
«realizes»
«realizes»
«stockflow»
«EconomicEvent»
CashDisbursement
«EconomicResource»
Cash
stockflow3
«EconomicEvent»
ServiceAcquisition
duality1
+ -
stockflow1
stockflow2
«EconomicResource»
Service(not usually materialized)
«ResourceType»
ServiceType
-quantity or amount
typify
«EconomicEvent»
ServiceConsumption- «EconomicEvent»
Some Inflow
«EconomicResource»
AggregateResource
duality2 stockflow4
+
1. duality2 is often done by matching or absorption costing in ALOE accounting
2. Service acquisition event in the payroll cycle is always done; service consumption modeling is abetted by source data automation technology
3. Use of services is often embedded in the other class (conceptual congruency)
4. Accumulated services sometimes best associated with aggregate type or group because of measurement and identification issues
E³value & REA – Need for money & prices in multi-party modeling ??
class FullExample
«EconEvent»Tick etPurchase
«EconResource»Tick et
«EconEventRealization»AirlineBrokerTick etPurchase
«EconEventRealization»BrokerPassengerTick etPurchase
«EconAgent»Airline
«EconAgent»Brok er «EconAgent»
Passenge r
«EconEvent»Payment
«EconEventRealization»AirlineBrokerPayment
«EconResource»Money
«EconEventRealization»BrokerPassengerPayment
«EconEventRealization»AirlinePassengerTick etPurchase
«EconEvent»FinderServ iceProv ision
«EconResource»FinderServ ice
«EconEvent»FlightInfoProv ision
«EconResource»Audience
«EconEvent»AudienceProv ision
«EconResource»FlightInfo
«EconEventRealization»AirlinePassengerPayment
«EconEventRealization»BrokerAirlineFinderServ iceProv ision «EconEventRealization»
BrokerPassengerFlightInfoProv ision«EconEventRealization»
PassengerBrokerAudienceProv ision
«stockflow»
«toParticipate»
«realizes»
«realizes»
«duality»
«fromParticipate»
«fromParticipate»
«stockflow»
«toParticipate»
«duality»
«toParticipate»
«toParticipate»
«duality»
«stockflow»
«fromParticipate»
«toParticipate»
«fromParticipate»
«fromParticipate»
«stockflow»
«fromParticipate»
«toParticipate»
«duality»«duality»
«realizes»
«toParticipate» «fromParticipate»
«fromParticipate»
«realizes»
«toParticipate»
«realizes»
«toParticipate»«fromParticipate»
«realizes»
«realizes»
«realizes»
«realizes»
«stockflow»
E³value & REA – Other Questions ??
class FullExample
«EconEvent»TicketPurchase
«EconResource»Ticket
«EconEventRealization»AirlineBrokerTicketPurchase
«EconEventRealization»BrokerPassengerTicketPurchase
«EconAgent»Airline
«EconAgent»Broker «EconAgent»
Passenger
«EconEvent»Payment
«EconEventRealization»AirlineBrokerPayment
«EconResource»Money
«EconEventRealization»BrokerPassengerPayment
«EconEventRealization»AirlinePassengerTick etPurchase
«EconEvent»FinderServ iceProv ision
«EconResource»FinderServ ice
«EconEvent»FlightInfoProv ision
«EconResource»Audience
«EconEvent»AudienceProv ision
«EconResource»FlightInfo
«EconEventRealization»AirlinePassengerPayment
«EconEventRealization»BrokerAirlineFinderServ iceProv ision «EconEventRealization»
BrokerPassengerFlightInfoProv ision«EconEventRealization»
PassengerBrokerAudienceProv ision
«stockflow»
«toParticipate»
«realizes»
«realizes»
«duality»
«fromParticipate»
«fromParticipate»
«stockflow»
«toParticipate»
«duality»
«toParticipate»
«toParticipate»
«duality»
«stockflow»
«fromParticipate»
«toParticipate»
«fromParticipate»
«fromParticipate»
«stockflow»
«fromParticipate»
«toParticipate»
«duality»«duality»
«realizes»
«toParticipate» «fromParticipate»
«fromParticipate»
«realizes»
«toParticipate»
«realizes»
«toParticipate»«fromParticipate»
«realizes»
«realizes»
«realizes»
«realizes»
«stockflow»