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Application servers, which are only needed when certain applications are running, are started when clients need to connect to them If an application attempts to start a server that is already running, say because it has been started by another application, no error results and only a single instance of the server runs When the server has no outstanding clients, that is, when the last client session closes, it should terminate to save system resources This type of server is known as a transient server I ll illustrate startup and shutdown for this kind of server in the next chapter Other servers, eg the POSIX server, are required by only a single application and are started with that application and closed when it terminates

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5,000

2,500

more often relate to financial reporting activities Also, some compliance controls may be affected by SEC rules and regulations (assessing impact of changes, articulating reporting policies, and communicating such policies throughout the organization) Process owners must document and communicate policies and procedures regarding IT, which is managed by control owners and other assigned personnel Relevant and reliable information is necessary to understand and control external and internal business processes Performance measures regarding communication processes are essential to proper internal control IT and the process owner must be responsible for:

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A client can have multiple connections to a server through one or more sessions as follows: Each connection can use a separate client server session opened by a call to RSessionBase::CreateSession() The sessions are independent of any other within the client thread, and each maintains its own context That is, each client session has a corresponding CSharableSession object in the server and DSession object in the kernel Use of multiple client sessions where they are not strictly necessary should be limited to reduce the number of kernel and server resources consumed I ll discuss this further later in this chapter The client may create a number of subsessions within a single session (the use of subsessions is described in Section 1114) Client server communication occurs via the owning session, using a unique handle to identify each individual subsession The use of separate subsessions is more lightweight than separate sessions because it uses fewer kernel resources However, they are more complex to implement server-side The server may support sharable sessions Up to 255 threads in a client process may share a single session

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Access control over sensitive and critical applications and data files supporting the process (including security for preventing viruses and hacker intrusion) Authorization, documentation, testing, and organization of the implementation of new applications that affect the process Backup and recovery procedures for all critical applications and data files supporting the process Commitment to assurance that all pertinent information is captured close to sources, accurately recorded and processed, and promptly reported for analysis, evaluation, and use in financial reports Capture of adequate information with full executive management support from external sources to assess the effects on the process of external environmental changes, any effects on performance, and the information about that performance (eg, customer needs and desires; competitive, technological, and regulatory issues, and general economic and industry trends and conditions) Access to information about changing conditions and trends affecting the performance of the process Provision of relevant information on a timely basis, in detail, to control owners and other process personnel, to enable them to carry out their responsibilities Communication of process objective to control owners and other process personnel; facilitation of communications within the process and the realm of stakeholders; and support of a process for control owners and other personnel to convey upward issues regarding process performance and control

Typically, a class used to access a server has a termination method, which is usually called Close() Internally, this method will call RHandleBase::Close(), which sends a disconnection message to the server and sets the session handle to zero On receipt of this message,

PV1: enter FV = 1,000; I/Y = 10; N = 1; CPT PV1 = 90909 PV2: enter FV = 700; I/Y = 10; N = 2; CPT PV2 = 57851 0; I/Y = 10; N = 3; CPT PV3 = 000 PV3: enter FV = PV4: enter FV = 5,000; I/Y = 10; N = 4; CPT PV4 = 3,41507 PV5: enter FV = 2,500; I/Y = 10; N = 5; CPT PV5 = 1,55230 Add up the PVs 3,47977 D Regarding Example 2, what you are really doing is nding the NPV of a series of cash ows: Solution: 0[CF0]; 1,000 CFj; 700 CFj; 0 [CFj]; 5,000 [CFj]; 2,500 [CFj]; 10 [I]; [NPV] $3,47977 7 In ation-adjusted earnings rate A Nominal rate of return investors require is: nominal risk-free rate = (1 + real risk-free rate) (1 + in ation rate) 1 B Real risk-free rate = [(1 + nominal risk-free rate)/(1 + in ation rate)] 1 C Calculate the nominal risk-free rate if the real rate is 5 percent and the expected in ation rate is 3 percent: (105) (103) 1 = 815 percent 8 Serial payments A A serial payment is a payment that increases at some constant rate on an annual basis; the constant rate is usually in ation B The last serial payment will have the same purchasing power as the initial serial payment C Serial payments are not xed payments like annuities; the rst serial payment will be less than an annuity payment, but the last serial payment will be more than an annuity payment D Example 1: Assume Jeff wants to start a business in ve years He needs to have $250,000 (today s dollars) in ve years to nance his business In ation is expected to average 3 percent, and Jeff can earn an 8 percent annual compounded rate on his investments What serial payment should Jeff invest at the end of the rst year Solution: 250,000 FV; 5 N; 0 PV; [(108/103 1)] 100[I]; [PMT] 103 [ ] $46,73678 E Example 2: What is Jeff s payment in the second year Solution: $46,73678 [ ] 103 $48,13888.

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