... internal controls rests with the board of directors, both as a mat-ter of common sense and as a matter of policy. Boards have a com-parative informational advantage and greater motivation to policemanagerial ... intended to obtain objective as-surance that the financial statements are relevant and reliable, basedon a general review of the financial statements and the underlyingday -to- day records and periodic ... “performance is measured against how theworld turned out to be how well a business anticipated change and dealt with it—rather than against some ‘plan’ or internal numbernegotiated a year earlier.”Speed...
... insightful and understandable manner.’’David J. (‘‘Sandy’’) Gottesman, Chairman, First Manhattan‘‘Remarkably timely. For stock players who realize they played the greatestfool in the Internet stock ... and regulatory and standard-setting bodies. He has been fea-tured in Forbes and Money,andonCNN and The Motley Fool RadioShow, and has appeared on or been quoted in scores of other broad-cast ... hastaught and lectured widely, in the United States and abroad, atschools and business organizations of all kinds. He has served as a consultant to corporate boards of directors, law and accountingfirms,...
... seen are declarations, assignments, and print state-ments.declaration: A statement that creates a new variable and determines its type.assignment: A statement that assigns a value toa variable.expression: ... computer programs. Allprogramming languages are formal languages.natural language: Any of the languages people speak that have evolved nat-urally.portability: A property of a program that can run ... solution, and expres sing the solution.high-level language: A programming language like Java that is designed to be easy for humans to read and write.low-level language: A programming language that...
... Formal and natural languages 51.4 Formal and natural languagesNatural languages are the languages people speak, such as English, Spanish, and French.They were not designed by people (although ... diagrams To keep track of which variables can be used where, it is sometimes useful to draw a stackdiagram. Like state diagrams, stack diagrams show the value of each variable, but theyalso show ... the syntactic structure of a program, analogous to a word in a natural language.parse: To examine a program and analyze the syntactic structure.print statement: An instruction that causes the...
... Operators and operands 172.6 Operators and operandsOperators are special symbols that represent computations like addition and multiplication. The values the operator uses are called operands.The ... the syntactic structure of a program, analo-gous toa word in a natural language.parse: To examine a program and analyze the syntactic s tructure.print statement: An instruction that causes ... to as “machine languages” or “assembly 22 Variables, expressions and sta tements 20 Variables, expressions and sta tementsFor this reason, it is a good idea to add notes toyour programs to...
... assignments, and output state-ments.declaration: A statement that creates a new variable and determines its type.assignment: A statement that assigns a value toa variable.expression: A combination ... is called a declaration.The type of a variable determines what kind of values it can store. A charvariable can contain characters, and it should come as no surprise that intvariables can store ... 14 CHAPTER 2. VARIABLES AND TYPESã When you make an assignment toa variable, you give it a value. A common way to represent variables on paper is to draw a box with thename of the variable...