Coupling vs Articulation - What's the difference?
coupling | articulation |
act of joining together to form a couple
a device that couples two things together
(computing) the degree of reliance between two program modules
(electronics) a connection between two electronic circuits such that a signal can pass between them
(physics) The property of physical systems that they are interacting with each other
(sexuality) sexual intercourse
(countable, or, uncountable) A joint or the collection of joints at which something is articulated, or hinged, for bending.
(countable) A manner or method by which elements of a system are connected.
*
(uncountable) The quality, clarity or sharpness of speech.''
(music, uncountable) The manner in which something is articulated (tongued, slurred or bowed).
(accounting) The interrelation and congruence of the flow of data between financial statements of an entity, especially between the income statement and balance sheet.
* 1991 , Stephen P. Taylor, “From Moneyflows Accounts to Flow-of-Funds Accounts”, printed in John C. Dawson (editor), Flow-of-Funds Analysis: A Handbook for Practitioners , M.E. Sharpe (1996), ISBN 978-1-56324-645-6,
* 2005 , David T. Collins, “Accounting and Financial Reporting Issues”, Chapter 6 of Robert L. Brown and Alan S. Gutterman (editors), Emerging Companies Guide: A Resource for Professionals and Entrepreneurs , American Bar Association, ISBN 978-1-59031-466-1,
* 2005 , Roger L. Burritt, “Challenges for Environmental Management Accounting”, Chapter 2 of Pall M. Rikhardsson et al. (editors), Implementing Environmental Management Accounting: Status and Challenges , Springer, ISBN 978-1-4020-3371-1,
As nouns the difference between coupling and articulation
is that coupling is act of joining together to form a couple while articulation is (countable|or|uncountable) a joint or the collection of joints at which something is articulated, or hinged, for bending.coupling
English
Noun
(en noun)Synonyms
* (computing) dependencyAntonyms
* (computing) cohesionDerived terms
* capacitive coupling * common coupling * conductive coupling * content coupling * control coupling * data coupling * data-structured coupling * external coupling * global coupling * inductive coupling * low coupling * loose coupling * message coupling * no coupling * pathological coupling * stamp couplingarticulation
English
(wikipedia articulation)Noun
(en noun)- The articulation allowed the robot to move around corners.
- His volume is reasonable, but his articulation could use work.
- The articulation in this piece is tricky because it alternates between legato and staccato.
page 103:
- At the time the outstanding distinction that could be seen between Copeland-Fed on the one hand and Goldsmith-Friend on the other was that the flow-of-funds system explicitly included nonfinancial transactions in the statistical structure in direct articulation with financial flows and stocks.
page 169:
- Particular income statement accounts (revenues and expenses) are linked to particular balance sheet accounts (assets and liabilities); that is, there is articulation between the income statement and the balance sheet.
page 28:
- The emphasis on articulated information about environmental liabilities in the management accounts is not stressed. Articulation between stock and flow information in physical environment terms receives less attention.