Jayson Acain

events and agents (REA)

Database

and

resources,

Elements of Database Environment

Users The users access the database in two ways:

1. Via user application programs
These programs send data access requests to the
Database Management System (DBMS), which validates
the requests and retrieves the data for processing.
2. Via direct query
Requires no formal user programs. The DBMS has a built-in
query facility that allows authorized users to process data
independent of professional programmers. The query
facility provides a friendly environment for integrating and
retrieving data to produce ad hoc management reports.
Database Management System The Database Management
System (DBMS) provides a controlled environment to assist (or
prevent) user access to the database and to efficiently manage the
data resource.
Some typical features of DBMS include:
1. Program development
2. Backup and recovery
3. Database usage reporting
4. Database access
Database Administrator The database administrator is responsible
for managing the database resource. Multiple users sharing a common
database requires organization, coordination, rules, and guidelines to
protect the integrity of the database.
In large organizations the DBA function may consist of an entire
department of technical personnel under the database administrator.
In smaller organizations someone within the computer services group
may assume DBA responsibility.
The duties of the DBA fall into the following areas: Database planning,
design, implementation, operation and maintenance, change and
growth.
Physical Database At the physical level, the database is a collection
of records and files. Relational databases are based on the indexed
sequential file structure.

This structure uses an index in conjunction with a sequential file

organization. It facilitates both direct access to individual records and
batch processing of the entire file.
Multiple indexes can be used to create a cross-reference, called an
inverted list, which allows even more flexible access to data.
Databases in a Distributed Environment
Centralized Databases
Under the centralized databases approach, remote users send requests
via terminals for data to the central site, which processes the requests
and transmits the data back to the user.
The central site performs the functions of a file manager that services
the data needs of the remote user.
Distributed Database
Distributed database can be distributed using either the partitioned or
replicated technique.
Partitioned database approach splits the central database into
segments or partitions that are distributed to their primary users.
The partitioned approach works best for organizations that require
minimal data sharing among users at remote sites.
Replicated databases are effective in companies where there exists a
high degree of data sharing but no primary user. Since common data
are replicated at each site, the data traffic between sites is reduced
considerably.

Database Applications on REA Approach

The REA Model
The REA (resources, events and agents) model is an accounting
framework for modeling an organizations critical resources, events,
and agents and the relationships between them.
REA systems permit both accounting and non-accounting data to be
identified, captured and stored in a centralized database.
Elements of an REA model
Resources. Economic resources are things of common value to the
organization. They are defined as objects that are both scarce and
under the control of the enterprise.
Events. REA modeling embraces two classes of events: economic
events and support events.
Agents. They are individuals and departments that participate in
economic and support events. They are parties both inside and outside
the organization with discretionary power to use or dispose of
economic resources.