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distances and estimated driving times. The service itself usually provides no graphics; simply speaking XML messages to a client application. Any application, such as a program created in UNIX, a Microsoft Windows application, a Java applet, or server-side Web page, can take the information received from that application and style it to provide graphics and presentation. Because only XML data is sent back and forth, any front-end application that understands XML can speak to the Web service. Because a Web service does not need to focus on presentation styling, the focus for creating them is purely on business logic, making it easier to reuse Web services as software components in your enterprise. Separating business logic from presentation is commonly known in software engineering as the Model-View-Controller (MVC) paradigm. Web services support this paradigm. Shown in Figure 4.3, the user interface details (the view) and business logic (the model) are separated in two different components, while the component layer between them (the controller) facilitates communication. This paradigm, which has had much success in software engineering, makes sense because it solves business problems. When a business decides to create a Web service, the application integrator/developer can simply focus on the business logic when designing and developing the Web service. Because the presentation is separate, the client application can present the information to the user in many different ways. This is an important concept because many browsers make it easier for you by offloading this processing with style sheets, using XSL Transformations (XSLT).

In all the fascinating revelations about the rapid collapse of RefCo, the highflying commodities trading firm that went bankrupt ten weeks after its IPO amidst allegations that it had improperly masked $430 in debt from shareholders, a comment in the New York Times underlining the need to focus on the practicalities of agile compliance caught my. In describing how auditors failed to catch a recurring interest payment made between a RefCo subsidiary controlled by its CEO and the parent company (interest on a debt that the CEO was allegedly trying to hide from auditors and shareholders), an accounting expert made the following comment: The complexity of the transaction, the fact that it was carefully timed and that legitimate-seeming aspects of it could be verified made it hard to spot... This isn t a needle in a haystack...It s a needle in a pile of needles. (New York Times, October 24th, 2005). This is our challenge: to enable auditors to find needles in a pile of needles. The question must be asked: How do you actually do it If you want to achieve agile compliance in a real company in the real world, what are you going to do about This part looks at some practical issues relating to the Information Technology aspects of agile compliance. Although there are certainly many human elements to the puzzle, I will concentrate on Information Technology because IT often is the most complex and opaque entity to the business manager.

From Equation 3.15, we can see that the distortionless condition, R/L = G/C, gives us Z 0 L C so the impedance of a low loss, distortionless line will have the same impedance as a lossless line. From Equation 3.11, we can also see that, for the distortionless condition, u p, LL = LL 1 LC is the same as the frequencyindependent lossless line.

underlying reason for those sales. The SRS model breaks revenue into five categories: 1. Continuing sales to established customers (known as base retention) 2. Sales won from the competition (share gain) 3. New sales from expanding markets 4. Moves into adjacent markets where core capabilities can be leveraged 5. Entirely new lines of business unrelated to the core To produce a sources-of-revenue statement, five steps are required in addition to establishing total revenues for comparable periods, as is commonly done for purposes of completing an income statement: 1. Determine revenue from the core business by establishing the revenue gain or loss from entry to or exit from adjacent markets and the revenue gain from new lines of business, and subtracting this from total revenue. 2. Determine growth attributable to market positioning by estimating the market growth rate for the current period and multiplying this by the prior period s core revenue. 3. Determine the revenue not attributable to market growth by subtracting the amount determined in step 2 from that determined in step 1. 4. To calculate base retention revenue, estimate the customer churn rate, multiply it by the prior period s core revenue, and deduct this from the prior period s core revenue. 5. To determine revenue from market share gain, subtract retention revenue, growth attributable to market positioning, and growth from new lines of business and from adjacent markets from core revenue.