... 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 police
managerial ... intended to obtain objective as-
surance that the financial statements are relevant and reliable, based
on a general review of the financial statements and the underlying
day -to- day records and periodic ... “performance is measured against how the
world turned out to be how well a business anticipated change and
dealt with it—rather than against some ‘plan’ or internal number
negotiated 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 greatest
fool in the Internet stock ... and regulatory and standard-setting bodies. He has been fea-
tured in Forbes and Money,andonCNN and The Motley Fool Radio
Show, and has appeared on or been quoted in scores of other broad-
cast ... has
taught and lectured widely, in the United States and abroad, at
schools and business organizations of all kinds. He has served as a
consultant to corporate boards of directors, law and accounting
firms,...
... 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. All
programming 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 5
1.4 Formal and natural languages
Natural 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 stack
diagram. Like state diagrams, stack diagrams show the value of each variable, but they
also 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 17
2.6 Operators and operands
Operators 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 tements
For 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 char
variable can contain characters, and it should come as no surprise that int
variables can store ... 14 CHAPTER 2. VARIABLES AND TYPES
ã 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 the
name of the variable...