O trasatura comuna a tuturor pachetelor de programe de proiectare asistata de calculator, care folosesc modelarea parametrizata, este aceea ca lucreaza cu blocuri grafice de constructie. Aceste blocuri grafice de constructie sunt de doua tipuri: cu geometrie implicita (gauri cu sectiune circulara,
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The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. For example, it does not apply to: (a) intangible assets held by an entity for sale in the ordinary course of business (see IAS 2, Inventories, and IAS
The objective of IAS 36 is to ensure that assets are carried at no more than their recoverable amount, and to define how recoverable amount is calculated. IAS 36 to all assets except: inventories (IAS 2) assets arising from construction contracts (IAS 11) deferred tax assets (IAS 12) financial
The objective of IAS 16 is to prescribe the accounting treatment for property, plant and equipment. The principal issues are the timing of recognition of assets, the determination of their carrying amounts and the depreciation charges to be recognised in relation to them. Property, plant and
The objective of IAS 2 is to prescribe the accounting treatment for inventories. It provides guidance for determining the cost of inventories and for subsequently recognising an expense, including any write-down to net realisable value. It also provides guidance on the cost formulas that are used
The objective of IAS 37 is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to the financial statements to enable users to understand their nature,
The objective of IAS 18 is to prescribe the accounting treatment for revenue arising from certain types of transactions and events. Income is an increase in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in
The objective of IAS 7 is to require the provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a cash flow statement which classifies cash flows during the period from operating, investing and financing activities. Users of an enterprise's
Cuvantul simulare deriva din latinescul simulatio, care inseamna capacitatea de a reproduce, reprezenta sau imita ceva. In matematica, termenul „simulare” a fost folosit pentru prima data de catre John von Neumann si S. Ulan in anii 1940s1944, cu ocazia cercetarilor de fizica nucleara
Informatia medicala, caracterizata prin extrema complexitate si incertitudine, se deosebeste fundamental de informatia cu care se opereaza in alte domenii ale stiintei. Informatica medicala , la fel ca si bioinformatica sau alte domenii inrudite, a putut fi creata odata cu aparitia calculatoarelor,