Theory and knowledge

Read concepts, application conditions, limitations and source jurisdictions before using a knowledge document.

25 translated documents. Editorial English translation of the Korean edition. No professional translation or occupational expert review has been completed. Translation does not change the source jurisdiction.

Document	Summary
Architecture quality attributes and ATAM	An architecture evaluation method that examines tensions between performance, availability, security and modifiability through scenarios.
Refactoring while preserving behavior	Improve internal software structure in small steps while preserving observable behavior.
Usability heuristics	Practical design principles for checking system status, error prevention, consistency and user control in interfaces.
Empirical management with Scrum	A framework for complex product development using transparency, inspection and adaptation in short cycles.
Kanban and work flow	Define a workflow, manage work in progress and improve the movement of work.
Plot construction in Poetics	Aristotle examines the arrangement of events and connections between actions as central subjects of narrative analysis in tragedy.
Focalization and narrative information	Select or restrict information available to readers according to the knowledge and experience of narrators or characters.
Problem-led rewriting	Identify a draft’s problems and the purpose of revision before rewriting it.
The double jeopardy pattern in brands	An empirical pattern in which smaller brands tend to have fewer buyers and lower loyalty measures at the same time.
Experimental design and comparison	Design conditions and comparisons to examine how a changed factor relates to observed outcomes.
Marketing attribution	Interpret channel reports using models that allocate credit among touchpoints on a conversion path.
Conceptual Framework for Financial Reporting	Connect the objectives of financial reporting, qualitative characteristics of information and concepts such as assets and liabilities.
COSO internal control	Design and examine risks and controls together to support organizational operations, reporting and compliance objectives.
Sufficiency and appropriateness of audit evidence	Consider both the quantity and quality of evidence supporting an audit conclusion.
Present value and net present value	Discount cash flows at different times to compare values at the same point in time.
Tax administration connected to transactions	A direction for tax administration that connects taxpayer business systems with tax processes to reduce information transfers and compliance burdens.
IRAC legal analysis	Structure legal reasoning by separating the issue, rule, application to facts and conclusion.
Interpreting text, context and purpose	Explain possible interpretations and their grounds by examining terms, provision structure and purpose.
BATNA in negotiation	Evaluate an agreement against the best feasible alternative if no agreement is reached.
Workplace mediation	A voluntary process in which an impartial mediator helps parties find an acceptable resolution.
Four principles of web accessibility	Examine whether people can perceive information, operate an interface, understand its content and use it with assistive technologies.
Structural and sentence-level revision	Treat revision as reconsidering purpose, focus, organization and evidence rather than only correcting sentences.
Marketing mix modeling and budget assumptions	Use channel spending, outcomes and relevant variables to estimate contributions, response curves and budget allocations.
Quantitative and qualitative materiality	Evaluate financial errors using both their size and the context that may affect information users’ decisions.
Communication supporting client decisions	Explain progress, means of achieving objectives and limits of assistance so that clients can understand a matter and make decisions.