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A business process has at least one, but up to many outgoing economic re-
source flows . Similarly, a business process has at least one, but up to many
ingoing economic resource flows . In order to deliver a consistent value chain
two important constraints on the business processes have to be considered: For
each economic resource in the give / use / consume entity set of the underly-
ing duality model, at least one corresponding incoming economic resource flow
pointing to the same economic resource must exist. In analogy, for each eco-
nomic resource in the take / produce entity set of the underlying duality model,
at least one corresponding outgoing economic resource flow pointing to the same
economic resource must exist. However, one may consider the substitutability
concept of more general and more specific economic resources as defined in a
resource generalization hierarchy. In other words, a duality model expecting an
economic resource in give / use / consume entity set may also accept a more
specific economic resource in the incoming economic resource flow .
In Figure 4(b) we depict an abstract example of a value chain to illustrate
its concepts and their stencils. Our value chain example includes four business
processes BP1, BP2, BP3, and BP4. The symbol for a business process is a
rounded rectangle. Economic resource flows are depicted by an arrow with the
economic resource assigned to this arrow. For example, the economic resource R2
flows from BP1 to BP3. However, for esthetic reasons we provide an alternative
(but still similar) notation for economic resource flows that do not start from
or do not end in a business process . In this case, the arrow may start from the
economic resource or may lead to the economic resource , instead of assigning the
economic resource to the arrow. Examples are the resource flows of R1 leading
into BP1 and of R8 starting from BP4.
BP1 points to the duality model of Figure 3(b). In this duality model the
economic resource R1 sits in the give partition; and the economic resources R2,
R3, R4, and R5 - where the latter is a economic resources series - are included in
the take partition. This is consistent with the economic resource flows to/from
BP1 in the value chain model of Figure 4(b). BP1 receives R1 and delivers
R2, R3, R4, and R5. It should be noted that the number of ingoing/outgoing
transitions does not necessarily meet the number of economic resources in the
duality model, since a business process may provide an economic resource or -
more unlikely in practice - receive a resource from multiple business processes.
For example, BP2 provides R6 to both BP3 and BP4.
Let us assume that the duality model on which BP2 is based requires the
economic resources R3, R5, and R7. In this case one might think of an incon-
sistency since BP2 receives R3 and R5, but R4 instead of R7. However, if R4
is defined as a specialization of R7 in a resource generalization hierarchy, the
model is consistent since in this case R4 may substitute R7 in the duality model
of BP2.
3.3 REA DSL Example
Having introduced the meta models and rather abstract examples, we now
demonstrate our REA DSL by means of a simple, but more realistic example.
 
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